Wow. Lots of confusion here. How about a simple set of guides:
DPI - Dots Per Inch - Print Resolution
PPI - Pixels Per Inch - Screen Resolution
PPI is fixed for monitors, usually 60 PPI or 72 PPI (PCs) or 96 PPI (Macs). Other devices may have fixed resolutions as well. PPI doesn't matter. Ever.
DPI matters for printed items only. The printed images looks "sharper" at a higher DPI. A newspaper on newsprint is about 150 DPI. Books will normally be 300 DPI. Photographs can be much higher.
What matters, in electronic publishing, is the image dimensions in pixels and, to a certain extent, the color depth. In print, a cover might be 6 inches wide by 9 inches high. It doesn't matter how many DPI are on that cover, the cover is still the same size.
Amazon, last I checked, suggests a cover of about 1500-2400 pixels long with a 1.6 ratio to the short side (The golden ratio, a good one to follow). That means if you choose 2000 pixels on the long side of your book, you divide that 2000 by 1.6 to get the short side, or 1250 pixels.
It really is that simple. Forget DPI. Forget PPI. For an eBook in a Kindle format, make the cover from 1500 to 2400 pixels high and divide that by 1.6 to find the width. Fit your cover in it. Done.
Your graphics program should be able to set the canvas size by pixels. You just need to stay within it.
Or hire it done.
Jeff