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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

130 131 132 133 134

Implementation of the Principle of Fairness in the Settlement of Income Tax Disputes under Article 26 on Cross-Border Transactions Amin, Muhammad; Machmud, Aris
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 3 (2025): Dinasti International Journal of Education Management and Social Science (Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i3.6045

This study discusses the implementation of the principle of justice in resolving Income Tax Article 26 (PPh Pasal 26) disputes concerning cross-border transactions. International tax disputes often show a tension between procedural justice, which emphasizes formal compliance with legal rules, and substantive justice, which is oriented toward material truth and the economic substance of the transaction. Using a normative approach through philosophical, juridical, and sociological analysis, this study finds that MAP is more capable of realizing substantive justice compared to domestic litigation. Therefore, the optimization of MAP, the updating of digital taxation regulations, and judicial consistency in balancing procedural and substantive aspects are the main recommendations to strengthen the legitimacy and effectiveness of the Indonesian tax system. Domestic litigation channels in Indonesia tend to emphasize the procedural aspects, thereby potentially overlooking substantive justice for Non-Resident Taxpayers (WPLN). Conversely, the Mutual Agreement Procedure (MAP), regulated in Double Taxation Avoidance Agreements (P3B), offers a more collaborative, effective, and double taxation elimination-oriented resolution mechanism.

The Mediation Role of Employee Engagement in the Relationship Between Work-Life Balance, Psychological Empowerment, Leadership, and Meaningful Work Towards Turnover Intention (A Study of Female Employees of PT Telkom Infrastruktur Indonesia) Putri, Ayu Adinda; Runing, Hunik Sri
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 3 (2025): Dinasti International Journal of Education Management and Social Science (Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i3.6059

This study is a literature review that analyzes a model for increasing and decreasing turnover intention through a framework of strengthening employee engagement. This approach provides a theoretical contribution by applying Discrepancy Theory in the context of modern work behavior, particularly for female workers in dynamic industrial sectors, where the match between expectations and work reality is key to forming long-term loyalty and engagement. This study was conducted only for female employees. PT. Telkom Infrastruktur Indonesia, a married couple, totalling 121. This study uses Structural Equation Modelling (SEM) analysis, using AMOS, to determine whether the model depicted corresponds to actual reality. The results of this study indicate that work-life balance, psychological empowerment, leadership, and meaningful work have a positive impact on employee engagement. The better the work-life balance, psychological empowerment, leadership, and meaningful work, the better. This has the potential to strengthen female employees' attachment to the organization. In this study, work-life balance contributed significantly to increasing employee engagement. Employee engagement had a significant negative effect on turnover intention. In this study, stronger employee engagement potentially reduced female employees' desire to leave the organization.

The Impact of ESG (Environmental, Social And Governance) Implementation on Financial Performance in Mining Companies Nurrahmaniah, Nurrahmaniah; Nurhayati, Popong; Sartono, Bagus
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 3 (2025): Dinasti International Journal of Education Management and Social Science (Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i3.6072

The mining industry plays an essential role in the national economy, but it also has severe environmental impacts. Therefore, Corporate Sustainability Disclosure (CSD) is needed to ensure transparent, accountable reporting on sustainability risk mitigation and the improvement of companies' Environmental, Social, and Governance (ESG) practices. This study aims to analyze the effect of ESG disclosure transparency on the financial performance of mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-2023. This study uses secondary data from annual, financial, and sustainability reports from the IDX and from companies' financial reports. The research sample comprises 40 companies selected through purposive sampling. This study uses panel data regression analysis with the Fixed-Effects and Random-Effects models selected via the Hausman test. The results of this study indicate that the level of sustainability disclosure and ESG scores of mining companies have increased consistently since 2020. The analysis results indicate that ESG disclosure has a positive and significant effect on ROA and ROE, suggesting that ESG transparency can enhance operational efficiency, strengthen risk management, and increase investor confidence.

Digital Financial Literacy and Financial Well-being: The Mediating Role of Impulsivity, Self Control and Financial Behavior Endikasari, Mirna Medita; Atmaji, Atmaji
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 3 (2025): Dinasti International Journal of Education Management and Social Science (Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i3.6073

Digital financial service innovations have become part of people's financial lives, especially among the younger generation. However, increased access to digital financial services has not been matched by adequate literacy, which ultimately impacts individuals' financial well-being. This study analyzes the influence of digital financial literacy, impulsivity, self-control, and financial behavior on the financial well-being of millennials in Java. In this study, digital financial literacy is treated as a multidimensional construct consisting of digital financial knowledge, experience, and skills. This study assesses how these three dimensions of digital financial literacy influence impulsivity, self-control, and financial behavior, as well as how these psychological factors contribute to financial well-being, including the mediating role they play. Applying a quantitative approach with Structural Equation Modelling (SmartPLS), data from 310 respondents were analyzed. The results show that all dimensions of digital financial literacy reduce impulsivity and increase self-control and financial behavior. Self-control and financial behavior are proven to improve financial well-being, while impulsivity has no significant effect. In addition, self-control and financial behavior mediate the relationship between digital financial literacy and financial well-being, while impulsivity does not play a mediating role. These findings conclude that good digital literacy shapes more disciplined financial management patterns, thereby improving the financial well-being of the millennial generation.

The Effect of Integrity and Supervision on Work Discipline with Organizational Commitment as Mediator on Generation Z Police Non-Committed Officers at the Bengkulu Regional Police Guspurwati, Hera; Wibowo, Ugung Dwi Ario; Abdul Rahman, Mohd Nazri; Ambari, Mahdi; Silawati, Endah
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 3 (2025): Dinasti International Journal of Education Management and Social Science (Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i3.6058

Work discipline is critical for enhancing the performance and professionalism of police forces. This study investigates how integrity and supervision affect the work discipline of Generation Z non-commissioned officers (NCOs) at the Bengkulu Regional Police, using organizational commitment as a mediator. The urgency is underscored by a rise in disciplinary violations among Gen Z officers in 2024-2025. A quantitative approach using SEM-PLS was applied to data from 155 respondents, collected via validated instruments.The results show that organizational commitment is the strongest direct driver of work discipline (path coefficient: 0.898). Integrity significantly builds commitment (0.665) and exerts its main influence on discipline indirectly through this mediator (0.597). In contrast, the direct effects of integrity (0.096) and supervision (0.009) on discipline are negligible, though supervision also strengthens commitment (0.279) and has a meaningful indirect effect (0.250). The study concludes that for Generation Z officers, strengthening work discipline is best achieved by fostering organizational commitment, which is primarily shaped by integrity.Therefore, police management should implement integrity development programs and adopt supportive, humanistic supervision to enhance commitment and, consequently, discipline and overall performance.

Data-Based Instructional Leadership: A Strategic Model for Improving Multidimensional Numeracy at the Junior High School Level Widiawati, Nenah Eja; Nurdin, Nurdin; Kurniatun, Taufani Chusnul
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 3 (2025): Dinasti International Journal of Education Management and Social Science (Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i3.6067

Numeracy is a crucial interdisciplinary skill for the modern era; however, the performance of Indonesian students remains subpar, as evidenced by results from PISA 2022 and domestic educational assessments. This study seeks to develop a strategic leadership framework aimed at enhancing numeracy skills in junior high schools (SMP), with a specific focus on Maja District in Majalengka Regency. Employing a qualitative descriptive methodology designed as a case study, the research examines the interplay of three central elements: Instructional Leadership as the initiating force, Professional Learning Communities (PLC) as the collaborative teacher-level process, and Assessment for Learning (AfL) as the classroom-based implementation tool. Data were gathered via intensive interviews, direct observation, and documentary analysis, followed by thematic analysis using the Miles and Huberman approach supported by NVivo software. The resulting "Golden Triangle" model advocates for school principals to shift from administrative management to a more evaluative and instruction-focused leadership role. Such a shift is designed to strengthen collective teacher effectiveness through structured PLCs and to cultivate students' capacity to utilize feedback via AfL strategies. This integrated model presents a novel perspective by connecting data-informed leadership with multifaceted numeracy instruction within the framework of Indonesia's Independent Curriculum.

The Role of Customer Engagement and Brand Trust in Mediating the Influence of Community Relationship Management and Marketing Orientation on Customer Loyalty at Bank raya Indonesia Rachmawati, Shinta; Aditia Pratama, Yoga
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 3 (2025): Dinasti International Journal of Education Management and Social Science (Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i3.6078

This study aims to analyze the factors influencing brand loyalty among customers of PT Bank Raya Indonesia Tbk, a digital bank undergoing strategic transformation amid intense competition in Indonesia’s digital banking industry. By adopting and testing the research model of Wongsansukcharoen (2022), this paper investigates the impact of Community Relationship Management (CoRM) and Relationship Marketing Orientation (RMO) on Brand Loyalty, with Customer Engagement (CE) and Brand Trust (BT) as mediating variables. A quantitative approach using a cross-sectional survey of Bank Raya customers was employed. Data will be analyzed using Structural Equation Modelling (SEM) to test the proposed hypotheses. The findings are expected to provide strategic input for Bank Raya in designing effective loyalty programs for its unique and dynamic market segments, while also contributing theoretically to marketing literature in the context of digital banking in developing countries.

Comparison of Deep Learning Architectures for Facial Recognition Anwar, Muhammad Khoirul; Sugiantoro, Bambang
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 3 (2025): Dinasti International Journal of Education Management and Social Science (Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i3.6080

Facial recognition technology in modern security systems, including access control, identity verification, and digital devices. This study aims to compare the performance of three widely used deep learning architectures, Convolutional Neural Network (CNN), VGG16, and FaceNet512, in processing and identifying facial features. A quantitative approach was employed through computational experiments using facial image datasets. The performance of each model was evaluated using accuracy, precision, recall, and F1 score to assess its effectiveness in facial recognition tasks. The study revealed significant differences in the performance of each architecture, both in terms of recognition accuracy and processing efficiency. CNN, VGG16, and FaceNet512 each demonstrated distinct strengths and limitations. These findings provide valuable insights for selecting the most suitable deep learning architecture for practical and academic applications in facial biometric security systems.

Female Employee Engagement as a Mediator of the Influence of Leadership, Empowerment, and Organizational Climate on Employee Performance in the Narcotics Enforcement Unit of Customs and Excise Toumahuw, Novi Yohanes; Rekarti, Endi; Meliala, Janita S
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 3 (2025): Dinasti International Journal of Education Management and Social Science (Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i3.6085

This study stems from the growing importance of female employees in the Narcotics Enforcement Unit of the Directorate General of Customs and Excise (DGCE), particularly as drug-related offenses involving women continue to rise. In this context, leadership, employee empowerment, and organizational climate are considered key factors that may shape employee engagement and, ultimately, job performance. The purpose of this research is to examine how these organizational factors influence the engagement and performance of female employees working in narcotics enforcement units within DGCE. A quantitative research design was employed using Structural Equation Modeling. The measurement model was validated through Confirmatory Factor Analysis, and hypothesis testing was conducted using PLS-SEM. Data were collected from 211 female employees through a structured questionnaire, and all research instruments were tested for reliability and validity prior to data analysis. The findings reveal that leadership and organizational climate significantly affect employee performance through the mediating role of engagement. In contrast, employee empowerment does not show a significant effect on performance when mediated by engagement. These results are supported by measurement indicators that demonstrated strong validity and reliability. The study highlights the importance of strengthening leadership quality and fostering a supportive organizational climate to enhance engagement and improve the performance of female employees in narcotics enforcement. These insights may guide DGCE management in developing human resource strategies that are more responsive to the unique needs and contributions of women in high-risk enforcement environments.

Auditor’s Considerations in Providing an Opinion and Paragraph on Material Uncertainty on Going Concern Based on SA 570: Case Study of PT ABC Atmajie, Paula Agatha; Adang, Ferry
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 3 (2025): Dinasti International Journal of Education Management and Social Science (Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i3.6089

This study analyzes the auditor’s considerations in assessing going-concern uncertainty and determining the inclusion of a material uncertainty paragraph in the Independent Auditor’s Report in accordance with SA 570 (Revised 2021). Using a qualitative case study approach, the research examines PT ABC, a technology-based start-up established in late 2024, which has not commenced commercial operations and exhibits early-stage characteristics such as operating losses, negative operating cash flows, and dependence on external funding. Data were obtained from the company’s audited financial statements and the auditor’s report for 2024. The analysis was conducted through the identification of going-concern indicators, evaluation of management’s plans, and assessment of the auditor’s professional judgment. The results show that although PT ABC presents several indicators of financial uncertainty, the auditor concluded that these conditions are consistent with the development stage of a start-up company. Management’s plans, including funding support from shareholders and initial business strategies, were assessed as adequate and feasible to mitigate short-term uncertainties. Therefore, the auditor determined that the going-concern basis of accounting remained appropriate and issued an unmodified opinion accompanied by a separate paragraph disclosing material uncertainty. This study highlights the application of SA 570 in start-up entities and reinforces the importance of contextual analysis and auditor judgment when evaluating business continuity.

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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