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Dinasti International Journal of Education Management and Social Science

DIJEMSS
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Published by Dinasti Publisher

ISSN : 26866358 EISSN : 26866331 DOI : https://doi.org/10.31933/dijemss

Core Subject : Education,

Education

Dinasti International Journal of Education Management and Social Science (DIJEMSS) is the scientific journal of educational and social science research published since 2019 by Dinasti Publisher. Dinasti International Journal of Education Management and Social Science (DIJEMSS) articles which contribute to the understanding, theoretical development, theoretical concept and implementation of theories of education al any levels. This Journal publishes Original Research Articles, Review, Short Communications, Essays and Case Studies within the whole field of Education and Social Science their related and applied fields.

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 1,349 Documents

103 104 105 106 107

Analysis of Calculation and Reporting of Article 21 Income Tax Based on PP NO 58 of 2023 Mellafya Cyndya Putry; Puji Rahayu; Imarotus Suaidah
Dinasti International Journal of Education Management And Social Science Vol. 6 No. 6 (2025): Dinasti International Journal of Education Management and Social Science (Augus
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v6i6.5059

Quantitative descriptive research will analyze how changes in PER 16/PJ/2016 to PP No. 58 of 2023 affect accounting and reporting of Article 21 Income Tax for workers at Restaurant A, Sidoarjo Branch. Data on the calculation of WPOP Income Tax and the calculation of Income Tax payments based on TER imposed by PMK No. 168 of 2023 with the rate of Article 17 of Law on HPP Number 7 of 2021 are calculated and analyzed using quantitative analysis methods. Interpreting and describing computational data to make inferences from research findings about the effect of TER. All estimates of income and Article 21 Income Tax for WPOP workers at Restaurant A, Sidoarjo Branch, totaling 13 people are secondary data. The average effective rate (TER) in the calculation of Article 21 Income Tax for workers does not increase the tax burden, so taxpayers do not need to worry about tax increases. This is because the current tax calculation utilizes the Article 17 paragraph (1) letter a rate. The use of the Average Effective Rate (TER) for calculating Article 21 Income Tax for January to November is intended to make the calculation of monthly taxes for tax periods other than the previous tax period easier, simpler, and more certain. The calculation results of PPh 21 using the Article 17 rate per month for 13 WPOPs at Restaurant A are IDR 585,088.65. Meanwhile, the calculation results of PPh 21 per month based on TER are IDR 322,061. Meanwhile, the calculation results of PPh Article 21 owed by WPOP employees from Restaurant A based on the Article 17 rate are IDR 770,787.64 for December 2024. Meanwhile, for the calculation results based on TER, PPh Article 21 WPOP owed in December is IDR 2,840,971.

Fairness in Complaint Handling and Its Theoretical Implications for Service Recovery: Evidence from E-Commerce Customers in Denmark Tengku Ahmad Helmi; Endi Rekarti; Sri Yusriani; Prasetyo Harisandi
Dinasti International Journal of Education Management And Social Science Vol. 6 No. 5 (2025): Dinasti International Journal of Education Management and Social Science (June
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v6i5.5060

This study explores the relationship between customer complaint management and its impact on customer satisfaction and subsequent purchasing behavior in Denmark. We developed a refined complaint handling model, emphasizing fairness across three key dimensions: distributive justice, procedural justice, and interactional justice. These dimensions are hypothesized to significantly influence customer satisfaction, which, in turn, affects purchasing intentions. Using online surveys, we assessed customer perceptions of complaint handling, focusing on these critical dimensions. Data collected from 250 Danish consumers, each having filed at least one complaint, were analyzed using the Partial Least Squares (PLS) approach. The analysis revealed a significant link between effective complaint management and enhanced customer satisfaction, which notably influences purchasing intentions. Initially, our model did not demonstrate a direct impact on purchasing behaviors, leading to its refinement. The revised model indicates that customer satisfaction with the resolution process predominantly dictates future purchasing decisions, while dissatisfaction with the complaint handling does not directly affect future purchases. This research is distinguished by its innovative complaint handling model and the application of PLS methodology, providing deeper insights into the dynamic interactions between studied variables. The focused and highly relevant sample underscores the study's significance, particularly in the e-commerce sector.

Entrepreneurial Knowledge and Perceptions of Entrepreneurship on Entrepreneurial Interest with Support for Self-Efficacy as a Mediating Variable in Sukabumi City Students Intan Kamil Dwi Permadi; R. Deni Muhammad Danial; Asep Muhamad Ramdan
Dinasti International Journal of Education Management And Social Science Vol. 6 No. 6 (2025): Dinasti International Journal of Education Management and Social Science (Augus
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v6i6.5062

This study aims to analyze the effect of entrepreneurial knowledge and entrepreneurial perceptions on entrepreneurial interest with self-efficacy as a mediating variable in final year undergraduate students in Sukabumi City. Quantitative approach was used with survey method through questionnaires to 180 students from various universities. Data analysis was conducted using Structural Equation Modeling (SEM) with the help of SmartPLS 4 software. The results showed that entrepreneurial knowledge and entrepreneurial perceptions have a positive and significant effect on entrepreneurial interest. Self-efficacy also proved to play a significant mediating role in strengthening the relationship between the independent variables and entrepreneurial interest. This finding confirms the importance of increasing knowledge capacity and positive perceptions of entrepreneurship, supported by self-efficacy in encouraging students' intention to become entrepreneurs. This research provides practical implications for higher education institutions in designing entrepreneurship programs that are able to foster entrepreneurial interest from an early age.

Organizational Performance In The Context Of Talent And Knowledge Management: The Mediating Role Of Employee Retention Prasetyo Moelyadi, Iman; Fauzi, Akhmad; Anwar, Muhadjir
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 1 (2025): Dinasti International Journal of Education Management and Social Science (Octob
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i1.5066

Enhancing organizational performance necessitates the effective implementation of talent management and knowledge management strategies to foster competitive advantage through the development of employee skills and competencies. This study aims to examine the influence of talent management and knowledge management on organizational performance, and to investigate the mediating role of employee retention in this relationship. The study involved a population of 157 managerial-level employees at PT Pertamina Patra Niaga, from which a sample of 113 respondents was selected using simple random sampling. Primary data were collected through structured questionnaires and analyzed using the Partial Least Squares (PLS) method. The findings reveal that (1) both talent management and knowledge management exert a positive and significant influence on organizational performance; (2) employee retention does not mediate the relationship between talent management and organizational performance; and (3) employee retention significantly mediates the effect of knowledge management on organizational performance

Development of Moodle-Based Teaching Modules to Improve Students' Basic Competencies in the Subject of Electric Motor Installation for Class XI of SMKN 7 Surabaya Reja Diki Pradana; Subuh Isnur Haryudo; Fendi Achmad; Yulia Fransisca
Dinasti International Journal of Education Management And Social Science Vol. 6 No. 6 (2025): Dinasti International Journal of Education Management and Social Science (Augus
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v6i6.5070

This study aims to develop and evaluate the effectiveness of a Moodle-based teaching module to enhance students' basic competencies in the Electrical Motor Installation subject for Grade XI at SMKN 7 Surabaya. The research was motivated by low student motivation and learning outcomes due to the limited use of interactive learning media. The study employed the ADDIE development model with a mixed-methods approach, combining qualitative and quantitative analysis. Validation was conducted by content and assessment experts, followed by limited implementation in classroom settings. The results indicate that the module was highly feasible, with expert validation scores averaging above 80%. Student responses reflected high practicality, with an average score of 86.76%. Effectiveness was assessed through comparisons between pre-test and post-test scores, showing a significant improvement with an average N-Gain score of 0.80, categorized as high. In conclusion, the Moodle-based teaching module is feasible, practical, and effective in improving students' understanding and skills in Electrical Motor Installation learning.

Analysis of Income From Rice Farming Business in Tanjung Morawa District, Deli Serdang Regency Dian Dominika br Ginting; Retna Astuti Kuswardani; Endang Sari Simanullang; Muhammad Reza Aulia
Dinasti International Journal of Education Management And Social Science Vol. 6 No. 5 (2025): Dinasti International Journal of Education Management and Social Science (June
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v6i5.5075

Lowland rice farming is the main source of income for farmers in rural Indonesia and plays a strategic role in national food security. However, structural challenges such as high production costs, fluctuations in grain prices, and limited access to modern agricultural technology still limit improvements in farmer welfare. This study aims to analyze the level of income and cost efficiency of lowland rice farming in Tanjung Morawa District, Deli Serdang Regency. Using a quantitative descriptive approach through a case study design, primary data were collected from 46 farmers selected purposively, supported by secondary data from related agencies. Analysis techniques include calculating fixed and variable costs, revenues, and net income, complemented by an analysis of the business efficiency ratio using the Revenue/Cost (R/C) indicator. The results of the study indicate that rice farming in this area provides significant economic benefits with adequate cost efficiency, although labor and production input components are dominant burdens. These findings emphasize the importance of optimizing the allocation of production inputs and utilizing efficient agricultural technology as a strategy to increase farmer income. The main contribution of this study is to provide a relevant empirical basis for regional agricultural policy making and encourage the adoption of a data-based approach in evaluating the economic feasibility of sustainable rice farming.

Effectiveness of Government Supervision and Guidance for Mass Organizations: Case Study in West Java Septi Wulandari; Nandang Alamsah Deliarnoor; Neneng Yani Yuningsih
Dinasti International Journal of Education Management And Social Science Vol. 6 No. 6 (2025): Dinasti International Journal of Education Management and Social Science (Augus
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v6i6.5077

Mass organizations are organizations that are established and formed by the community voluntarily and function as a forum for community aspirations for social, educational, religious, or cultural activities. There are 116,647 mass organizations in West Java out of 554,692 registered mass organizations spread across Indonesia. The purpose of this study is to see how and to what extent the effectiveness of the supervision and guidance carried out by the West Java government is running towards mass organizations. This study uses a descriptive qualitative approach with a literature study method, the aim is to understand in depth a social phenomenon reported in online media, and to strengthen the analysis with theories and findings from scientific sources. The results of the study indicate that the effectiveness of the supervision and guidance functions carried out by the local government towards mass organizations is still low. Therefore, a policy reorientation is needed through a risk-based supervision model, integration of an integrated database system between agencies for real-time monitoring of mass organization activities, initiation of a tripartite collaborative forum (government-mass organizations-academics) as a space for constructive dialogue and early conflict resolution, and increasing the capacity development of officers through specific training for contemporary-based coaching officers.

The Influence of Knowledge on Performance Mediated by Human Resources in Micro, Small, and Medium Enterprises (MSMEs) Supriadi, Eddi; Paramarta, Vip; Kosasih, Kosasih; Yuliaty, Farida
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 1 (2025): Dinasti International Journal of Education Management and Social Science (Octob
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i1.5080

Micro, Small, and Medium Enterprises (MSMEs) in West Java face significant challenges in sustaining their operations amidst digital disruption and increasing market uncertainty. In this environment, knowledge is no longer merely an informational asset but a strategic driver of efficiency, innovation, and customer satisfaction. However, the strategic value of knowledge cannot be fully realized without the support of high quality human resources (HR) capable of interpreting, managing, and applying it in day-to-day business activities. This study aims to examine the influence of knowledge on MSME performance, with HR quality as a mediating variable. Employing a quantitative approach and Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from 93 MSME actors in West Java. The findings reveal that both knowledge and human resource quality significantly influence MSME performance, both directly and indirectly. These results underscore that knowledge management when grounded in capable human resources is a critical strategy for driving competitiveness and sustainable growth among MSMEs in the era of digital transformation.

Logistics Management Optimization through Machine Learning: A Predictive Model for Item Transfer Time in Warehouse Activity-Space Hendri Lasmana; Agus Purnomo; Erna Mulyati
Dinasti International Journal of Education Management And Social Science Vol. 6 No. 5 (2025): Dinasti International Journal of Education Management and Social Science (June
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v6i5.5083

Operational efficiency in warehouse logistics relies heavily on accurately predicting item transfer time. This study presents a machine learning-based framework using Gradient Boosting Classifier to classify transfer durations in the dynamic Jakarta Centrum warehouse, managed by the Corruption Eradication Commission (KPK) and PosIND. Field observations revealed inefficiencies due to unstructured layouts and fluctuating volumes. To improve prediction accuracy, the model incorporates Z-score normalization, SMOTE for class balancing, and hyperparameter tuning using GridSearchCV and PSO. The optimized model successfully classified 258 High, 285 Low, and 277 Medium transfer-time instances. SHAP analysis identified distance, distribution volume, and throughput as key influencing factors. Results demonstrate the potential of predictive modeling to enhance warehouse operations through better space usage, workforce planning, and SLA compliance. This study supports machine learning as a strategic tool for data-driven logistics optimization, with future work recommended to include contextual variables like workforce capacity and shift schedules for improved precision and real-world applicability.

The Effectiveness of Canva-Based DIY Presentations in Enhancing English-Speaking Performance Ayusasmita, Via; Wahyuni, Sri; Bahri, Seful
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 1 (2025): Dinasti International Journal of Education Management and Social Science (Octob
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i1.5091

Improving students’ English-speaking skills remains a persistent challenge in Indonesia, particularly in traditional classroom settings. This study explores the effectiveness of Canva-based Do-It-Yourself (DIY) projects, specifically procedural text presentations, as a pedagogical tool to enhance speaking performance. Utilizing a mixed-methods approach, the research integrates quantitative data from pre-tests, treatments, and post-tests. Canva-based DIY presentations served as the independent variable, while students’ speaking performance was the dependent variable. Statistical analysis, conducted via SPSS, revealed a significant improvement: a 26.08-point increase in speaking scores, a rise in post-test completion rate from 0% to 64.3%, and a p-value of 0.000 (<0.05), confirming the effectiveness of the intervention. Students also reported increased motivation, creativity, and confidence, despite minor technical hurdles. These findings suggest that Canva offers a low-cost, visually rich platform to stimulate learner engagement and support the development of key speaking sub-skills: grammar, pronunciation, vocabulary, and fluency. However, the study’s small sample size and limited classroom context constrain its generalizability. Future research should involve broader populations and longitudinal designs to validate long-term impacts.

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

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Contact Name
Ebit Bimas Saputra

Contact Email
-

Phone
+6282287504359

Journal Mail Official
dinasti.info@gmail.com

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

Location
Kota tangerang selatan,

Banten

INDONESIA