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Dinasti International Journal of Digital Business Management

DIJDBM
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Published by Dinasti Publisher

ISSN : 2715419X EISSN : 27154203 DOI : 10.31933

Core Subject : Science,

Decision Sciences, Operations Research & Management

Dinasti International Journal of Digital Business Management (DIJDBM) provides widespread coverage of high quality research in a broad range of topics such as digital business management science and technology advancements, and establishing new collaborations in these areas. Original research papers, state-of-the-art reviews are invited for publication in all areas of digital business management science and technology. It is therefore a multidisciplinary journal inspired by diversity and open to methodological plurality. Our main concern is that articles have strong theoretical foundations, meet the highest analytical standards, and provide new insights that contribute to the better understanding of managerial phenomena.

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

Articles 869 Documents

83 84 85 86 87

The Influence of Organizational Competency and Communication on Job Satisfaction and Implications for Employee Performance at Bank Jambi Novianti Novianti; M. Zahari; Osrita Hapsara
Dinasti International Journal of Digital Business Management Vol. 7 No. 5 (2026): Dinasti International Journal of Digital Business Management (August-September
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v7i5.7216

This study aims to analyze the influence of organizational competence and communication on job satisfaction, which in turn impacts employee performance at Bank Jambi. This research is motivated by the importance of improving the quality of human resources in the increasingly competitive banking industry. Therefore, organizational competence and communication are strategic factors in creating job satisfaction and improving employee performance. The study employed a quantitative approach with a survey method. The study population was 168 Bank Jambi employees, while the sample size was 118 respondents, determined using the Slovin formula and proportionate random sampling technique. Data collection was conducted through questionnaires using a five-point Likert scale. Data analysis was conducted using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) approach using SmartPLS 3 software. The results indicate that organizational competence and communication have a positive and significant effect on job satisfaction. Competence, organizational communication, and job satisfaction also have a positive and significant effect on employee performance. Furthermore, job satisfaction has been shown to significantly mediate the influence of organizational competence and communication on employee performance. These findings indicate that improving employee competency supported by effective organizational communication will increase job satisfaction, which ultimately impacts employee performance. This research provides practical implications for Bank Jambi management to continue developing employee competency, strengthening organizational communication systems, and creating a work environment that enhances job satisfaction as an effort to sustainably improve organizational performance

Building Taxpayer Compliance Through Digital Tax Communication: The Mediating Role of Taxpayer Trust Wahyudi Rahmanda
Dinasti International Journal of Digital Business Management Vol. 7 No. 5 (2026): Dinasti International Journal of Digital Business Management (August-September
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v7i5.7220

Building Taxpayer Compliance Through Digital Tax Communication: The Mediating Role of Taxpayer Trust examines the role of digital tax communication in enhancing taxpayer compliance among strategic taxpayers. This study focuses on Strategic Taxpayers registered at KPP Madya Jakarta Timur and aims to analyze the effects of tax influencers and social media tax educational content on taxpayer compliance, as well as the mediating role of taxpayer trust. A quantitative approach was employed using survey data collected from 108 respondents. Data were analyzed using path analysis and mediation testing. The findings indicate that tax influencers and social media tax educational content significantly enhance taxpayer trust and taxpayer compliance. The results further demonstrate that taxpayer trust exerts the strongest influence on taxpayer compliance and significantly mediates the effects of digital tax communication on compliance behavior. The study concludes that digital tax communication becomes more effective when it succeeds in building taxpayer trust, making trust the key mechanism linking tax influencers and educational content to voluntary taxpayer compliance

The Effect of Budget Management Efficiency and Tax Administration Digitalization on Tax Potential Mobilization Performance: The Mediating Role of Cost of Tax Collection Ridho Supriando Manurung
Dinasti International Journal of Digital Business Management Vol. 7 No. 5 (2026): Dinasti International Journal of Digital Business Management (August-September
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v7i5.7233

Tax revenue plays a vital role in supporting sustainable national development, making tax administration performance a strategic priority. This study examines the effects of Budget Management Efficiency and Tax Administration Digitalization on Tax Potential Mobilization Performance through the mediating role of Cost of Tax Collection. A quantitative approach was employed using secondary time-series data from the Directorate General of Taxes covering the period 2015–2025. Data were analyzed using multiple regression analysis, path analysis, and Sobel Test with EViews 13. The results indicate that Budget Management Efficiency and Tax Administration Digitalization do not directly affect Tax Potential Mobilization Performance. Cost of Tax Collection has a negative and significant effect on Tax Potential Mobilization Performance. Budget Management Efficiency significantly reduces Cost of Tax Collection, whereas Tax Administration Digitalization does not significantly affect it. Furthermore, Cost of Tax Collection significantly mediates the relationship between Budget Management Efficiency and Tax Potential Mobilization Performance but does not mediate the relationship between Tax Administration Digitalization and Tax Potential Mobilization Performance. The study concludes that Cost of Tax Collection serves as the primary mechanism linking organizational efficiency and tax revenue mobilization performance

Employee Performance in Electronic Procurement System Utilization: The Effects of Competence, Leadership Style, and Technology Acceptance Endi Kristy Sitinjak; Dwi Sunu Kanto
Dinasti International Journal of Digital Business Management Vol. 7 No. 5 (2026): Dinasti International Journal of Digital Business Management (August-September
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v7i5.7243

Digital transformation in public procurement requires employees to use electronic systems effectively. This study examines the effects of employee competence and leadership style on employee performance and the mediating role of technology acceptance. A quantitative survey was conducted among 110 employees involved in procurement activities at the Ministry of Villages and Development of Disadvantaged Regions of the Republic of Indonesia. Respondents were selected through simple random sampling, and the data were analyzed using Partial Least Squares Structural Equation Modeling with a reflective-reflective hierarchical component model. Employee competence positively affected performance (β=0.299; p=0.001) and technology acceptance (β=0.557; p<0.001). Technology acceptance positively affected performance (β=0.413; p<0.001). Leadership style positively affected technology acceptance (β=0.264; p<0.001) but had no significant direct effect on performance (β=-0.114; p=0.059). Technology acceptance partially mediated the competence-performance relationship and fully mediated the leadership-performance relationship. The findings demonstrate that electronic procurement performance improvement requires integrated competency development, leadership support for digital change, and stronger technology acceptance

The Effect of Crew Skills and Safety Training on Man Overboard Handling with Occupational Safety as a Mediating Variable Andrew Septino Panggabean; Aty Herawati
Dinasti International Journal of Digital Business Management Vol. 7 No. 5 (2026): Dinasti International Journal of Digital Business Management (August-September
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v7i5.7246

Man Overboard (MOB) remains one of the most fatal maritime accidents, yet its prevention is often examined only through technical factors. The research gap lies in the limited empirical study positioning occupational safety as a mediating mechanism linking human capital investment to MOB handling capability in the offshore vessel sector. This study aims to analyze the effect of crew skills and safety training on MOB handling, both directly and through occupational safety as a mediating variable. A quantitative approach with path analysis was applied to 43 crew members of PT Asean Cableship, selected through convenience sampling, using a five-point Likert questionnaire processed with SPSS. The results show that crew skills and safety training positively and significantly affect occupational safety, Crew skills, safety training and occupational safety also positively and significantly affect MOB handling, Occupational safety partially mediates both relationships, The novelty of this study lies in positioning occupational safety as an intervening mechanism in the offshore cable-ship context

Profitability, Liquidity, Capital Structure, and Stock Prices: Testing Firm Size Interactions in the Transportation and Logistics Sector Irla Putri Safitri; Aty Herawati
Dinasti International Journal of Digital Business Management Vol. 7 No. 5 (2026): Dinasti International Journal of Digital Business Management (August-September
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v7i5.7249

This study examines the effects of profitability, liquidity, capital structure, and firm size on stock prices and evaluates the moderating role of firm size among transportation and logistics companies listed on the Indonesia Stock Exchange. Secondary data were obtained from annual financial statements and year-end closing stock prices. The sample was selected through purposive sampling based on the criteria established in the thesis. Profitability was measured by return on assets, liquidity by the current ratio, capital structure by the debt-to-equity ratio, and firm size by the natural logarithm of total assets. The data were analyzed using moderated regression analysis after mean-centering the main variables. The findings indicate that profitability, liquidity, capital structure, and firm size do not affect stock prices in the observed sample. The interaction tests also show that firm size does not moderate the effects of profitability, liquidity, or capital structure on stock prices. These results suggest that the selected financial ratios and asset scale alone are insufficient to explain stock-price variation in the sector during the study period

The Effect of Debt to Equity Ratio, Return on Assets, and Working Capital Ratio on Stock Prices with Earnings per Share as a Mediating Variable: Evidence from Property and Real Estate Companies Iwan Darmawan
Dinasti International Journal of Digital Business Management Vol. 7 No. 5 (2026): Dinasti International Journal of Digital Business Management (August-September
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v7i5.7257

The property and real estate sector plays an important role in Indonesia's economic development through its contribution to investment and infrastructure. However, the sector has experienced declining stock prices in recent years, reflecting increased investor concern over corporate financial performance. This study examines the effects of Debt to Equity Ratio (DER), Return on Assets (ROA), and Working Capital Ratio (WCR) on stock prices, with Earnings per Share (EPS) as a mediating variable. A quantitative explanatory approach was applied using cross-sectional data from 31 property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2025. The sample was selected through purposive sampling based on the availability of audited financial statements and complete market data. Path Analysis based on multiple linear regression was used to estimate direct and indirect effects, while the mediating role of EPS was assessed using the bootstrap method. The results show that ROA positively affects EPS, EPS has a positive and significant effect on stock prices, and EPS mediates the relationship between ROA and stock prices. However, EPS does not mediate the effects of DER or WCR on stock prices. These findings support Signaling Theory by demonstrating the role of profitability in transmitting financial information to investors

The Effect of Mutation and Compensation on Employee Performance, with Work Motivation as a Mediating Variable, at the Six Foreign Investment Tax Service Office Munawar Almansur; Zainul Kisman
Dinasti International Journal of Digital Business Management Vol. 7 No. 5 (2026): Dinasti International Journal of Digital Business Management (August-September
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v7i5.7285

This study aims to analyze the effect of mutation and compensation on employee performance with work motivation as a mediating variable at the Six Foreign Investment Tax Service Office. The study uses a quantitative approach. The population comprises all 132 active civil servant employees of the Six Foreign Investment Tax Service Office, with a sample of 122 respondents selected using purposive sampling. Data were collected via questionnaires in July 2026 and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) via SmartPLS 3. Results show all path coefficients (β) are positive, all p-values < 0.05, and all t-statistics > 1.96, so all hypotheses are accepted: (1) mutation positively and significantly affects work motivation; (2) compensation positively and significantly affects work motivation; (3) mutation positively and significantly affects employee performance; (4) compensation positively and significantly affects employee performance; (5) work motivation positively and significantly affects employee performance; (6) work motivation significantly mediates the effect of mutation on employee performance; and (7) work motivation significantly mediates the effect of compensation on employee performance. This study contributes theoretically by integrating Expectancy Theory and Equity Theory in the public tax sector context, and practically for human resource management policies within the Directorate General of Taxes

Pricing and Fleet Capacity Management Strategies in Response to Ticket Sales Surges During the 2026 Eid al-Fitr Peak Season: A Case Study of KM Kelud at PT PELNI Dolby Schwazzeneger; Aty Herawaty
Dinasti International Journal of Digital Business Management Vol. 7 No. 5 (2026): Dinasti International Journal of Digital Business Management (August-September
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v7i5.7289

This study analyzes the pricing and fleet-capacity management strategies applied to KM Kelud by PT Pelayaran Nasional Indonesia during the 2026 Eid al-Fitr peak season. A qualitative case-study design was employed using document analysis and non-participant digital observation. The evidence comprises fare and discount documents, normal and authorized dispensation capacity data, passenger movements, sailing schedules, Eid transport publications, regulatory publications, and information from official digital channels. Data were analyzed through the interactive model of Miles, Huberman, and Saldaña using condensation, thematic grouping, display, and verification supported by source and method triangulation. The findings show that pricing is oriented toward accessibility through a 30 percent economy-class discount and requires controlled quota distribution and consistent information. Normal capacity of approximately 2,607 passengers was expanded through an authorized dispensation to approximately 3,457 passengers, subject to facilities, crew readiness, manifests, port support, and safety. The study proposes an integrated peak-season management model linking capacity validation, quota release, information synchronization, cross-functional coordination, and multidimensional evaluation

The Impact of Working Capital, Capital Structure, and Firm Size on Profitability of Publicly Listed State-Owned Enterprises: The Moderating Role of Public Ownership Yusniar Ilyas Prasetia; Aam Bastaman
Dinasti International Journal of Digital Business Management Vol. 7 No. 5 (2026): Dinasti International Journal of Digital Business Management (August-September
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v7i5.7292

This study examines the effects of working capital, capital structure, and firm size on profitability, measured by Return on Assets (ROA), and investigates whether public ownership moderates these relationships in publicly listed Indonesian state-owned enterprises (SOEs). The study uses a quantitative design and Moderated Regression Analysis (MRA) on 18 non-banking SOEs listed on the Indonesia Stock Exchange in 2024, selected through purposive sampling. The direct-effect model shows that working capital has a positive and significant effect on profitability, while capital structure and public ownership do not have significant direct effects. Firm size also has a positive and significant effect on profitability. In the moderation model, the interaction between capital structure and public ownership is negative and significant, whereas the interactions between working capital and public ownership and between firm size and public ownership are not significant. The moderated model explains 76.7% of the variation in profitability based on the adjusted R-squared, and the overall model is statistically significant. The findings indicate that profitability among listed SOEs is strongly associated with internal resource management, particularly working capital and organizational scale, while public ownership functions primarily as a governance mechanism that changes the relationship between financing decisions and profitability

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Contact Name
Admin

Contact Email
dinasti.info@gmail.com

Phone
+628117404455

Journal Mail Official
dinasti.info@gmail.com

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

Location
Kota tangerang selatan,

Banten

INDONESIA