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Quantitative Analysis of Financial Statements Based on Changes, Percentages, and Trends on the Balance Sheet and Expenditure Realization Report of the Directorate General of Forestry Planning and Environmental Management for the Fiscal Year 2019–2024 Kurniawan, Aris Budi; Supriyatno, Budi; Hakim, Azis
Dinasti International Journal of Digital Business Management Vol. 7 No. 1 (2025): Dinasti International Journal of Digital Business Management (December 2025 - J
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v7i1.6210

Abstract

This study aims to analyze the quality of the financial statements of the Directorate General of Forestry Planning and Environmental Management in supporting transparency and accountability in budget management for the 2019–2024 Fiscal Year. The analysis is focused on the Balance Sheet and Expenditure Realization Report using a descriptive quantitative approach. The analysis techniques used include the analysis of changes in financial statements (horizontal analysis), percentage analysis per component (vertical analysis), and trend analysis (trend analysis). The results showed that the financial position of the Directorate General of Forestry Planning and Environmental Management during the study period fluctuated, especially in the asset and equity components, while liabilities were at a relatively small level compared to total assets. The rate of realization of expenditure against the budget is consistently above 90 percent, which reflects the effectiveness of budget implementation. Trend analysis shows that the realization of spending tends to increase in the long term, despite fluctuations between budget years. Overall, the results of the analysis indicate that the financial management at the Directorate General of Forestry Planning and Environmental Management has shown a positive direction and is supported by the presentation of consistent and reliable financial statements. Thus, the quality of the financial statements produced has played a role in increasing transparency and accountability in budget management.
Relational Capital, Work Motivation, and Work Culture as Determinants of Employee Performance at the National Library of the Republic of Indonesia Suartini, Rita; Supriyatno, Budi; Hakim, Azis
Dinasti International Journal of Digital Business Management Vol. 7 No. 1 (2025): Dinasti International Journal of Digital Business Management (December 2025 - J
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v7i1.6216

Abstract

This study aims to examine the effects of relational capital, work motivation, and work culture on employee performance at the Center for the Development of Public and Special Libraries, National Library of the Republic of Indonesia, within the context of service transformation and bureaucratic reform. A quantitative approach was employed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). Data were collected through a questionnaire distributed to employees and analyzed using SmartPLS software. The results indicate that relational capital, work motivation, and work culture simultaneously influence employee performance, with an adjusted R-square value of 0.534, indicating a moderate predictive power of the model. Partially, work motivation and work culture have a significant positive effect on employee performance, whereas relational capital does not show a significant effect. The effect size (f²) analysis further reveals that work culture exerts the strongest influence, followed by work motivation, while the contribution of relational capital is negligible. These findings suggest that improving employee performance in the National Library environment is more effectively achieved through strengthening work culture and enhancing work motivation as part of human resource development and bureaucratic reform strategies. This study provides empirical evidence and practical implications for human resource management in public-sector library institutions
Communication Strategy of Tax Officersin Increasing Tax Compliance of Food and Beverage PBJT Taxpayers in Pondokgede District Diana, Winna Wira; Supriyatno, Budi; Hakim, Azis
Dinasti International Journal of Management Science Vol. 7 No. 2 (2025): Dinasti International Journal of Management Science (November - December 2025)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v7i2.5901

Abstract

This study aims to analyze the communication strategies used by tax officials to improve taxpayer compliance with the Certain Goods and Services Tax (PBJT) in the food and beverage sector in Pondok Gede District, Bekasi City. This study is driven by low tax compliance, despite the culinary sector's significant potential for Regional Original Revenue (PAD). The methodology employed in this study is qualitative with an interpretive approach, including in-depth interviews with the Head of the Tax and Retribution Unit (UPTD) in the Pondokgede area and several taxpayers. The analysis utilizes Cutlip, Center, and Broom's (2016) public communication strategy theory, which emphasizes the importance of strategic communication planning in fostering reciprocal relationships between public organizations and the public. Furthermore, this study relies on public service theory, which emphasizes empathetic communication and transparency as essential elements in public services focused on public satisfaction. The results of this study indicate that communication strategies play a central role in fostering awareness and trust among taxpayers. Three main approaches were used: a humanistic-interpersonal approach that emphasizes empathy and direct communication; a participatory approach that involves taxpayers in outreach activities; and a digital-adaptive approach through the use of social media and online platforms. The conclusion of this study indicates that improving tax compliance depends not only on fiscal policies or sanctions, but also on the quality of public communication that is educational, persuasive, and sustainable. Clear, open, and empathetic communication can build trust and motivate the public to actively participate in paying taxes as a contribution to regional development.
Analysis of the Implementation of Communication Strategies by The Bekasi City General Election Commission (KPU) and Their Effectiveness in Increasing Voter Participation in the 2024 Election Fauzi, Afif; Supriyatno, Budi; Hakim, Aziz
Dinasti International Journal of Management Science Vol. 7 No. 2 (2025): Dinasti International Journal of Management Science (November - December 2025)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v7i2.5962

Abstract

This study examines the communication strategies of the Bekasi City General Election Commission (KPU) and their effectiveness in increasing voter participation in the 2024 Election. Using a qualitative descriptive approach, data were collected through interviews, observations, and document analysis. The findings show that KPU Bekasi implemented an integrated communication strategy combining information dissemination, voter education, and institutional image strengthening. Key programs—such as Sambangi Sekolah, CYCOLATIVE, first-time voter education, and the Ayo Mencoblos campaign across 24 districts—successfully engaged young voters and diverse community groups. Digital platforms, including Instagram, YouTube, and the SIKADEKA system, further enhanced transparency and public accessibility to electoral information. The strategy contributed to an increased voter turnout of 81.3% in 2024, accompanied by stronger public trust in the election management body. Supporting factors included internal coordination, technological adaptation, and collaboration with local actors, while challenges involved limited resources, uneven political literacy, and the spread of digital misinformation. Overall, the communication strategy proved effective and adaptive, offering practical insights for strengthening democratic participation at the local level.
Optimization of Regional Development Administration Control by the Development Administration Bureau of the South Kalimantan Provincial Secretariat Naufal, Naufal; Supriyatno, Budi; Hakim, Aziz
Dinasti International Journal of Management Science Vol. 7 No. 2 (2025): Dinasti International Journal of Management Science (November - December 2025)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v7i2.6032

Abstract

The Development Administration Bureau of the South Kalimantan Provincial Secretariat is an important part of regional development. This bureau is tasked with formulating policies, supervising the implementation of regional tasks, and monitoring and evaluating the implementation of regional development policies. This bureau also assists the governor as the representative of the central government in regional development. This bureau also assists in regional development and the development of civil servant resources for regional development. The Development Administration Bureau of the South Kalimantan Provincial Secretariat has implemented two strategies to improve control over regional development: 1) Collaborating with agencies that focus on human resource development, and 2) Making optimal use of technology and information in carrying out work based on standard operating procedures (SOPs). The challenges faced by the Development Administration Bureau of the South Kalimantan Provincial Secretariat in carrying out its duties include: the large number of work areas, and changes in the system and methods of managing regional growth.
Operational Risk Management in Digital Logistics Companies Rahmaddiansyah, Rahmaddiansyah; Supriyatno, Budi; Hakim, Aziz
Dinasti International Journal of Management Science Vol. 7 No. 2 (2025): Dinasti International Journal of Management Science (November - December 2025)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v7i2.6056

Abstract

The development of the digital logistics industry, driven by the rapid growth of e-commerce, has led to increasing complexity of operational risks that directly affect service quality and corporate performance. This study aims to analyze operational risk management in digital logistics companies, with a particular focus on the processes of risk identification, assessment, and mitigation arising from operational activities, especially in last-mile delivery, warehouse management, and information technology systems. The research adopts a descriptive approach, employing data collection techniques such as interviews, observations, and document analysis. Risk analysis is conducted using a risk matrix to determine the likelihood and impact levels of operational risks. The results indicate that the dominant risks faced by the company include delivery delays, digital system disruptions, scanning errors (mis-scans), courier human error, and an increase in return-to-sender (RTS) cases. Risk mitigation strategies implemented by the company include improving the reliability of information technology systems, providing courier training, standardizing operational SOPs, and conducting real-time monitoring of delivery processes. However, the effectiveness of these mitigation measures is still constrained by high shipment volumes, dependence on third-party applications, and environmental variables in the field. This study recommends strengthening enterprise risk management, integrating AI-based tracking systems, and developing periodic risk evaluation mechanisms to enhance operational efficiency and sustainability in digital logistics companies.