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Dinasti International Journal of Management Science

DIJMS
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Published by Dinasti Publisher

ISSN : 26865211 EISSN : 2686522X DOI : https://doi.org/10.31933/dijms.v2i1.525

Core Subject : Economy, Science, Education, Engineering,

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Other

This research was carried out on Build Operate Transfer investment in Business cooperation model to metering system development project by examinated those criterias by technology preparedness level (TKT) evaluation method, Innovation preparedness level and political, social economic, technology, environment & legal aspects (PESTEL). This research was carried out to earned value from level of technological readiness level 8 and 9, Those innovation steady level 3 which involved several division like business development, engineering, accounting & finance, administration, human resources and health safety environtment officer. Gathered from all divisions and gave an score for TKT 8 assessment should be weight of more than 95% for accurate data criteria are ready, an assessment of TKT 9 has weight of more than 91% for technology criteria which tested in actual conditions, an assessment of Katsinov 3 has weighting of more than 94% for Manufacture Aspects, while assessment of PESTEL has a weight of more than 85% for Legal Aspect. Furthermore, these assessment results were brought up into focus group discussion by presented the Managing Director as expert judgment on final assessor of data validation, indicators, graphics and risk management planning before making decision about those Build Operate Transfer concept on investment business cooperation model to metering system of development project.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Strategi dan Menejemen

Articles 818 Documents

78 79 80 81 82

Analysis of Tofu and Tempeh Business Development Using the Business Model Canvas Approach: A Case Study of Mbak Sri's Enterprise in Nagari Lubuak Jantan Titry Handayani; M. Hasbi Nasution; Alhusna Nupiah; Dini Sisri Putri; Rahmi Rahmi
Dinasti International Journal of Management Science Vol. 8 No. 1 (2026): Dinasti International Journal of Management Science (September - October 2026)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v8i1.7265

Despite operating since 1990, Mbak Sri's tofu and tempeh enterprise continues to face several business development challenges, including limited market segmentation, minimal product diversification, suboptimal technology utilization, and restricted strategic partnerships. This study aims to analyse the business development of the enterprise in Nagari Lubuak Jantan, Lintau Buo Utara District, using the Business Model Canvas (BMC) framework. A descriptive qualitative approach was employed through field research. Data were collected using in-depth interviews, observations, and documentation, and analysed using the interactive model of Miles and Huberman, consisting of data reduction, data display, and conclusion drawing. The findings reveal that the enterprise possesses several competitive strengths, including high product quality, affordable pricing, effective customer relationships, and well-organized production activities, which have supported its long-term business sustainability. However, business development remains constrained by limited market expansion, low product innovation, insufficient technology adoption, and restricted strategic partnerships. The Business Model Canvas proved to be an effective framework for systematically identifying the enterprise's strengths and limitations while providing strategic priorities for enhancing competitiveness and supporting sustainable business development

The Effect of VAT Increase, Firm Size, and Leverage on Financial Performance with EBITDA Margin as a Mediating Variable in Logistics and Deliveries Subsector Companies Robert Chandra; Sunu Dwi Kanto
Dinasti International Journal of Management Science Vol. 7 No. 6 (2026): Dinasti International Journal of Management Science (July - August 2026)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v7i6.7284

This study examines the effect of the value-added tax (VAT) rate increase, firm size, and leverage on financial performance, with EBITDA margin as a mediating variable, in logistics and deliveries subsector companies listed on the Indonesia Stock Exchange during 2020–2024. The VAT increase is measured as a policy dummy variable, firm size as the natural logarithm of total assets, leverage as the debt to equity ratio, and financial performance as return on assets. Secondary data from 20 purposively sampled companies, comprising 98 firm year observations, were analyzed using panel data regression and the Sobel mediation test with Eviews. The results show that firm size has a significant positive effect on EBITDA margin, while the VAT increase and leverage have no significant effect. Leverage has a significant negative effect on financial performance, whereas the VAT increase and firm size have no significant effect. EBITDA margin has a significant positive effect on financial performance and significantly mediates the effect of firm size, but does not mediate the effects of the VAT increase or leverage. These findings indicate that capital structure decisions influence financial performance more than the VAT policy change, with operational efficiency as the primary channel linking firm size to performance

The Mediating Role of Work Discipline in the Relationship Between Work Motivation, Work Culture, And Employee Performance at the Ministry of Villages and Development of Disadvantaged Regions Beatrix Beatrix
Dinasti International Journal of Management Science Vol. 7 No. 6 (2026): Dinasti International Journal of Management Science (July - August 2026)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v7i6.7286

This study examines the role of work discipline as a mediating variable in the relationship between work motivation, work culture, and employee performance at the Ministry of Villages and Development of Disadvantaged Regions. A quantitative survey was conducted involving 80 employees of the Directorate of Social, Cultural, and Institutional Development Harmonization of Disadvantaged Regions and the Directorate of Special Region Development Harmonization. Data were analyzed using SPSS and SmartPLS with the SEM-PLS approach. The results show that work motivation and work culture have a positive and significant effect on work discipline. Furthermore, work motivation, work culture, and work discipline positively and significantly affect employee performance. Work discipline also mediates the influence of work motivation and work culture on employee performance. Work motivation was found to be the most influential factor affecting employee performance

Chora of the River, Cosmic Body, and Sacred Reproduction: A Synthesis of Lacan, Kristeva, and Javanese Pengkon in an Ethnographic Study of Sand Labor at the Krasak River, Central Java, Indonesia Apollo Apollo
Dinasti International Journal of Management Science Vol. 7 No. 6 (2026): Dinasti International Journal of Management Science (July - August 2026)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v7i6.7287

In global capitalism’s extractive machine, sand mining appears as repetitive, mute labor divorced from meaning. Yet along the volcanic banks of the Krasak River in Central Java, sand workers practice labor not as mechanical repetition, but as sacred choreography. This ethnographic study explores how embodied practices attuned to lunar calendars (pengkon), cosmological codes, and ancestral rhythms render sand mining a medium of sacred reproduction. Drawing on Julia Kristeva’s notion of chora, Jacques Lacan’s psychoanalytic register of the Real, and Javanese cosmology, the article proposes a theoretical synthesis where labor is not only symbolic but cosmological. Within this matrix, the river is not a resource, but a maternal force that disciplines, gives, and withdraws. The miner’s body is not only productive, but ritually affective: a rhythmical vessel of reproduction beyond capital. By engaging in reflective ethnography from June to September 2024, this study contributes to decolonial anthropology, spiritual labor studies, and environmental phenomenology. It proposes the concept of Embodied Sacred Reproduction as a framework that rethinks work beyond instrumentality, and offers an epistemic alternative rooted in Nusantara cosmology and metaphysical praxis

The Effect of Taxpayer Compliance, Tax Audits, and Administrative Sanctions on Tax Revenue at KPP PMA Enam During 2019–2024 Oky Ardiansyah; Aty Herawati
Dinasti International Journal of Management Science Vol. 7 No. 6 (2026): Dinasti International Journal of Management Science (July - August 2026)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v7i6.7295

Tax revenue plays an important role in supporting state financing and national development. This study aims to analyze the effect of taxpayer compliance, tax audits, and administrative sanctions on tax revenue at KPP PMA Enam during 2019–2024. This quantitative study uses secondary administrative data. Taxpayer compliance is measured by the percentage of Annual Corporate Tax Return submissions; tax audits by the number of paid Tax Assessment Letters (SKP); administrative sanctions by the number of paid Tax Collection Letters (STP); and tax revenue by net tax revenue. Data were analyzed using multiple linear regression with a time-series approach using EViews. The results show that taxpayer compliance has no significant effect on tax revenue, tax audits have a positive and significant effect, while administrative sanctions have a positive but insignificant effect. The simultaneous test indicates that the three independent variables do not have a significant effect on tax revenue at the 5% significance level. The Adjusted R-squared is 0.816620, indicating that 81.66% of the variation in Ln tax revenue in the model is explained by the independent variables

The Effect of Competence, Work Discipline, and Work Environment on Crew Performance at PT Pelayaran Dharma Indah Agustina Agustina; Fanny Suzuda Pohan
Dinasti International Journal of Management Science Vol. 7 No. 6 (2026): Dinasti International Journal of Management Science (July - August 2026)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v7i6.7314

This study examines the effects of competence, work discipline, and work environment on crew performance at PT Pelayaran Dharma Indah. The study was motivated by a decline in internal crew-performance audit scores from 89% in June 2024 to 79% in December 2025, particularly in operational and safety aspects. An associative quantitative design was applied from April to May 2026. From a population of 92 crew members, 75 respondents were determined using the Slovin formula and selected through convenience sampling. Primary data were collected using a five-point Likert questionnaire and analyzed with Structural Equation Modeling-Partial Least Squares using SmartPLS 4.0. The results show that competence affects crew performance, whereas work discipline and work environment have no statistically significant effect. The model explains 79.7% of the variance in crew performance. The findings emphasize strengthening knowledge, skills, professional attitudes, and technical capability through training, operational and emergency-procedure briefings, and periodic competency evaluation

The Effect Of Political Brand Experience And Constituent Closeness On Voter Loyalty, With Political Trust As A Mediating Variable Poetra Surya Rahman
Dinasti International Journal of Management Science Vol. 7 No. 6 (2026): Dinasti International Journal of Management Science (July - August 2026)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v7i6.7334

The number of seats won by the National Mandate Party (PAN) in the Jakarta Provincial Legislative Council (DPRD DKI Jakarta) increased from 2 seats (2014) to 9 seats (2019), and then to 10 seats (2024); however, the rate of increase slowed sharply from an additional 7 seats to just 1 seat, falling 5 seats short of the 15-seat target set ahead of the 2024 general election. This slowdown serves as the backdrop for this study, which aims to analyze the influence of Political Brand Experience and Constituent Proximity on Voter Loyalty—both directly and through Political Trust as a mediating variable—among voters in Jakarta. The study employs an explanatory quantitative approach using a five-point Likert scale questionnaire distributed online to respondents selected via purposive sampling. Of the 423 responses collected, 388 data points were deemed valid and analyzed using Partial Least Squares-based Structural Equation Modeling (SEM-PLS) with SmartPLS 4. An evaluation of the measurement model showed that all indicators were valid (outer loadings 0.705–0.803; AVE 0.518–0.573) and reliable (composite reliability 0.896–0.915). Hypothesis testing results showed that Political Brand Experience (β = 0.224; p < 0.001) and Constituent Proximity (β = 0.540; p < 0.001) had a significant positive effect on Political Trust; Political Trust had a significant positive effect on Voter Loyalty (β = 0.475; p < 0.001); Constituent Closeness has a significant positive effect on Voter Loyalty (β = 0.284; p < 0.001); whereas Political Brand Experience does not have a significant direct effect on Voter Loyalty (β = 0.073; p = 0.077). Political Trust was found to fully mediate the effect of Political Brand Experience on Voter Loyalty (indirect-only mediation; β = 0.106; p < 0.001) and to partially mediate the effect of Constituent Proximity on Voter Loyalty (complementary partial mediation; β = 0.256; p < 0.001). The research model explains 45.4 percent of the variation in Political Trust and 53.7 percent of the variation in Voter Loyalty. These findings indicate that political brand experience must be translated into trust before it can generate loyalty, while strengthening constituent closeness through access, responsiveness, and follow-up on constituents’ aspirations is the key to building trust and voter loyalty among PAN voters in DKI Jakarta

The Influence of Leadership and Compensation on Employee Performance via Job Satisfaction in the Harvesting Division of PT Velindo Aneka Tani, Maro Sebo Ulu, Batanghari Regency Awang Pemuji; Arna Suryani; Sudirman Sudirman
Dinasti International Journal of Management Science Vol. 8 No. 1 (2026): Dinasti International Journal of Management Science (September - October 2026)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v8i1.7211

This study is supported by theories related to leadership, compensation, job satisfaction, and employee performance. Additionally, the author utilizes relevant prior research—including journals and theses—to support the study. The population for this study consists of all employees in the Harvesting Division of PT Velindo Aneka Tani, Maro Sebo Ulu, Batanghari Regency. A saturated sampling technique was employed, involving 65 respondents; thus, the entire population served as the study's respondents. The data analysis technique used is Path Analysis, followed by hypothesis testing via simultaneous and partial tests. The results indicate that leadership, compensation, job satisfaction, and employee performance fall into the "good" category. Leadership and compensation—both simultaneously and partially—have a positive and significant effect on job satisfaction. Leadership and compensation also positively and significantly influence employee performance, both directly and indirectly through job satisfaction as an intervening variable. Furthermore, job satisfaction was found to have a positive and significant effect on employee performance. The results also demonstrate that job satisfaction mediates the relationship between leadership and compensation and employee performance. Consequently, improving leadership quality and providing appropriate compensation can enhance job satisfaction, ultimately leading to improved employee performance. This study concludes that leadership and compensation positively influence employee performance, both directly and through job satisfaction. Job satisfaction acts as an intervening variable that strengthens the relationship between leadership and compensation and employee performance within the Harvesting Division of PT Velindo Aneka Tani, Maro Sebo Ulu, Batanghari Regency.

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Contact Name
Admin

Contact Email
dinasti.info@gmail.com

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+628117404455

Journal Mail Official
editor@dinastipub.org

Editorial Address
Casa Amira Prive Jl. H. Risin No. 64D Pondok Jagung Timur, Serpong Utara, Tangerang Selatan, Indonesia

Location
Kota tangerang selatan,

Banten

INDONESIA