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All Journal Dinasti International Journal of Education Management and Social Science Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Maharani, Sella Sakilla
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Economics, Econometrics & Finance Education

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Binary Logistic Regression Analysis on Financial Performance of State-Owned Enterprises (Telkom and PLN): Case Study on NPM Change Based on ROA and TATO Maharani, Sella Sakilla; Nurrela, Nisa; Utami, Diah; Heikal, Jerry
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5775

Abstract

This research investigates the effect of Return on Assets (ROA) and Total Asset Turnover (TATO) on the likelihood of Net Profit Margin (NPM) change in PT Telkom Indonesia (Persero) Tbk and PT Perusahaan Listrik Negara (Persero) over Semester II 2015 to Semester I 2024. Using binary logistic regression, the dependent variable, which increases NPM, is defined as a binary outcome (1 = increase, 0 = no increase), with ROA and TATO as independent variables. The analysis includes 34 valid cases from company financial reports. Regression results show ROA significantly predicts NPM growth (B = 0.609, p = 0.015), boosting the odds of increases, especially in Telkom’s asset-efficient operations. TATO is also significant (B = -0.213, p = 0.006), but its negative coefficient indicates that higher turnover may hinder NPM growth due to rising costs, particularly in PLN’s capital-intensive sector. The classification table reports 76.47% accuracy, with 73.68% correct predictions for non-increasing NPM (0) and 80% for increasing NPM (1). These findings reveal sector-specific patterns Telkom’s strength in asset utilization versus PLN’s operational cost challenges offering valuable insights for optimizing profitability and informing strategic financial decisions in the state-owned enterprises.
Digital Financial Services, Trust in Fintech, and Perceived Security in Influencing User Satisfaction and Continued Usage Intention. A Case Study of Gopay By PT Dompet Anak Bangsa Nurrela, Nisa; Utami, Diah; Maharani, Sella Sakilla; Heikal, Jerry
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 2 (2025): Dinasti International Journal of Education Management And Social Science (Decem
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i2.5641

Abstract

This study examines the impact of Digital Financial Services (DFS), Trust in Fintech (TF), and Perceived Security (PS) on User Satisfaction (US) and Continued Usage Intention (CUI) among GOPAY users, a fintech platform operated by PT Dompet Anak Bangsa. Utilizing Structural Equation Modeling with Partial Least Squares (SEM-PLS), data from 322 GOPAY users in Jabodetabek were analyzed to evaluate the relationships between variables. Findings reveal that DFS and PS significantly influence US (β = 0.541, p = 0.000; β = 0.437, p = 0.001), while TF shows no significant effect (β = 0.018, p = 0.916). US significantly mediates the effect on CUI (β = 0.553, p = 0.000). Directly, PS impacts CUI (β = 0.395, p = 0.000), whereas DFS and TF do not (β = -0.116, p = 0.062; β = 0.131, p = 0.230). DFS indirectly affects CUI through US with a total effect of 0.183. These results highlight US as a key mediator in driving CUI, with DFS and PS as critical factors. PT Dompet Anak Bangsa is recommended to enhance service quality, strengthen security systems, and prioritize user satisfaction as a strategic measure to foster user loyalty within the increasingly competitive fintech market.
Exploring The Impact of Discipline Training at Yonif 328 Dirgahayu Military Barracks on Young Adults Behavioral Transformation: “A Qualitative Study" Utami, Diah; Nurrela, Nisa; Maharani, Sella Sakilla; Rukmana, Ovalia
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 2 (2025): Dinasti International Journal of Education Management And Social Science (Decem
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i2.5777

Abstract

This study explores the impact of discipline training conducted in a military barrack setting on young adults behavioral transformation in response to rising juvenile delinquency and weakening personal discipline among Indonesian youth, particularly in Depok, West Java. The program, implemented by Yonif Dirgahayu 328, incorporates physical training, national value reinforcement, and structured character development within a disciplined, regimented environment. Implementing a qualitative phenomenological approach, the study examines how this intervention shapes responsibility, leadership, and patriotism among young adults aged 13–15. Data were gathered through semi-structured interviews, focus group discussions, and participant observation involving students, parents, teachers, military instructors, and program coordinators. Thematic analysis identified notable behavioral changes such as improved time management, greater respect for authority, enhanced collaboration, and emotional regulation. Despite these gains, participants faced challenges in sustaining disciplined behavior post-program, particularly when returning to unsupportive home or school environments. The findings underscore the importance of sustained reinforcement from families and educational institutions to ensure long-term internalization of the values instilled during the training. While discipline in a military barrack presents a promising alternative for character education, its effectiveness relies on adaptive, collaborative support systems involving educators, caregivers, and policy stakeholders.
Co-Authors Diah Utami, Diah Heikal, Jerry Nurrela, Nisa Rukmana, Ovalia