Valid Hasyimi, Valid
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Policy Analysis and Decision-Making Framework for ESG Strategy Implementation at Pertamina's Refinery Hartati, Sri; Hasyimi, Valid
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 2 (2026): Dinasti International Journal of Economics, Finance & Accounting (May-June 2026
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i2.6891

Abstract

This study develops a policy analysis and decision-making framework for evaluating Environmental, Social, and Governance (ESG) strategy implementation in Pertamina's refinery business. It responds to the managerial tension between energy security, operational reliability, decarbonization, ESG credibility, and market confidence in a state-owned energy enterprise. A sequential mixed-methods single-case design was applied by combining stakeholder analysis, PESTLE analysis, Kepner-Tregoe problem diagnosis, ESG benchmarking, and Binary Analytic Hierarchy Process based on executive-level judgments. The findings show that the main issue is not the absence of ESG commitment but the weak alignment between ESG pillars and decision routines. Binary AHP supports adjusting the existing decision-making system with a priority score of 58.5% and a consistency ratio of 0.044. The study recommends an integrated ESG materiality matrix, carbon-adjusted capital allocation, an ESG digital dashboard, and phased governance integration to improve ESG strategy execution.
Production Efficiency Strategy Strategy in Orca Powergear: A Kepner Tregoe Decision Making Analysis Bungaran, Muhammad Faris Ghiyats; Hasyimi, Valid
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 3 (2026): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i3.6974

Abstract

Orca Powergear, a motorcycle apparel manufacturer in Bandung, Indonesia, faces a persistent production efficiency problem where customer orders across four product lines consistently exceed available monthly production capacity. This study investigates the root cause and identifies the most appropriate strategy to resolve it. Three analytical frameworks are applied sequentially. Herzberg's Two-Factor Theory, administered through a 14-question Likert scale questionnaire to all 27 sewing team members, validates the presence of a workforce motivation problem. The Kepner-Tregoe Framework traces the root cause through a Focus Group Discussion and the Five-Whys technique. The Analytic Hierarchy Process evaluates three strategic alternatives against four decision criteria using pairwise comparison judgments from four subject matter experts. Results reveal active dissatisfaction with the fixed monthly salary system, with salary fairness and payroll policy clarity scoring means of 1.74 and 2.11 in the Disagree range. The root cause is identified as the absence of a human resource system linking worker effort to financial reward. The Analytic Hierarchy Process identifies the pay-per-item-sewed payroll system as the leading strategy with a Normals score of 70.46%. The study concludes that this payroll transition is the most appropriate and feasible strategy for closing the production efficiency gap at Orca Powergear.