cover
Contact Name
abdul basit
Contact Email
basit.umt@gmail.com
Phone
+6281384855223
Journal Mail Official
agungbudi@umt.ac.id
Editorial Address
http://jurnal.umt.ac.id/index.php/dmj/about/editorialTeam
Location
Kota tangerang,
Banten
INDONESIA
Dynamic Management Journal
ISSN : -     EISSN : 25802127     DOI : http://dx.doi.org/10.31000/dmj
Dynamic Management Journal (e-ISSN 2580-2127), adalah jurnal akademis yang dipublikasikan oleh Program Studi Manajemen, Universitas Muhammadiyah Tangerang, Indonesia. Dynamic Management Journal merupakan sarana bagi dosen, peneliti, ataupun praktisi manajemen untuk mempublikasikan hasil dari penelitiannya. Ruang lingkup penelitian ini membahas kajian terkait dengan bidang Manajemen Sumber Daya Manusia, Manajemen Pemasaran, Manajemen Keuangan, dan Manajemen Operasional
Articles 252 Documents
EXPLORING THE EFFECTS OF ROLE AMBIGUITY AND JOB SATISFACTION ON WORKPLACE CREATIVITY Wahyudi, Agus; Januarista, Januarista; Muliati, Lisdewi
Dynamic Management Journal Vol 9, No 3 (2025): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v9i3.14525

Abstract

This study examines the influence of role ambiguity and job satisfaction on employee creativity in a public sector organization, where bureaucratic structures often hinder innovative behavior. The research aims to understand how psychological and environmental factors shape creativity among revenue management officers at UPTD Pengelolaan Pendapatan Daerah Balaraja, Banten. Using a quantitative explanatory approach, data were collected from 64 employees via questionnaires and analyzed using multiple regression with SPSS. Results indicate that role ambiguity negatively affects creativity, while job satisfaction has a significant positive impact. Collectively, both variables significantly influence employee creativity, explaining a substantial portion of its variance. The study contributes to public sector management literature by highlighting the dual role of job design and affective states in fostering innovation. Its novelty lies in exploring creativity determinants in a local government revenue unit—an under-researched context in organizational studies. Findings offer practical guidance for improving work design and motivation to enhance innovation in public service environments.
FOREIGN OWNERSHIP AS A MODERATION VARIABLE IN TAX HEAVEN, TAX MINIMIZATION AND TUNNELING INCENTIVE FOR TRANSFER PRICING Siregar, Indra Gunawan; AR, Khorida; Rohmansyah, Budi; Putri, Atika Meliana
Dynamic Management Journal Vol 9, No 3 (2025): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v9i3.14480

Abstract

The purpose of this to determine the effect of tax heaven, tax minimization and tunneling incentive on transfer pricing with foreign ownership as a moderation variable in manufacturing companies listed on the Indonesian Stock Exchange (IDX). The research time period used is 5 years, namely the period 2018-2022. The population of this research includes all manufacturing companies listed on the Indonesian Stock Exchange (IDX) for the 2018-2022 period. The sampling technique uses purposive sampling tchnique. Based on the established criteria, 29 companies were obtained. The type of data is secondary data obtained from the Indonesian Stock Exchange website. The analysis method used is Moderate Regression Analysis (MRA) with the help of Eviews 12 software. The results of this research partially show that tax heaven and tax minimization have no effect on transfer pricing. Tunneling incentive have a positive effect on trasnsfer pricing. Foreign ownership has no effect on transfer pricing. Foreign ownership does not moderate the effect of tax heaven on transfer pricing. Foreign ownership is able to moderate the relationship between tax minimization and transfer pricing. Foreign ownership does not moderate the tunneling incentive relationship with transfer pricing. Simultaneous research results show that tax heaven, tax minimization and tunneling incentive have a significant effect on transfer pricing decisions.
CORPORATE CHARACTERISTICS AND ISLAMIC SOCIAL REPORTING: AN EMPIRICAL ANALYSIS OF SHARIA-COMPLIANT FIRMS Kaswoto, Junet; Fitriana, Amalia Indah; Apriliyana, Vertian; Haziqi, Muhammad Hassan
Dynamic Management Journal Vol 9, No 3 (2025): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v9i3.14527

Abstract

This study examines the influence of firm size, profitability, and leverage on Islamic Social Reporting (ISR) disclosure among companies listed on the Jakarta Islamic Index (JII) from 2017 to 2021. As demand for transparency and social accountability grows in Islamic economies, understanding the determinants of ISR disclosure becomes crucial. Using a quantitative approach and panel data regression analysis (EViews 12), the study employs purposive sampling to select 12 firms (60 observations). Findings reveal that firm size has a significant positive effect on ISR disclosure, while profitability and leverage are not significant. However, collectively, these variables significantly influence ISR disclosure. The study contributes to the literature by providing empirical evidence on corporate social reporting in an emerging Islamic capital market. Its novelty lies in focusing on ISR disclosure within the JII context, where research remains limited. Results offer practical insights for regulators and corporate managers aiming to enhance Islamic social accountability through strategic financial and organizational policies.
EXPLORING THE DRIVERS OF EMPLOYEE PERFORMANCE: THE ROLE OF OCB, WORK-LIFE BALANCE, AND JOB SATISFACTION IN AN INDONESIAN MANUFACTURING FIRM Gunawan, Yanthi Meitry; Kholifah, Siti
Dynamic Management Journal Vol 9, No 3 (2025): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v9i3.14481

Abstract

This study examines the influence of organizational citizenship behavior, work-life balance, and job satisfaction on employee performance at PT. HTP Metalworks, a manufacturing company facing challenges in maintaining productivity amid increasing operational demands. The research addresses a critical gap in the context of Indonesian SMEs, where employee well-being and discretionary efforts are often overlooked. Using a quantitative approach with a saturated sample of 80 employees, primary data were collected through questionnaires and analyzed using regression analysis. Results indicate that all three variables significantly and positively influence employee performance, both individually and collectively, with a combined explanatory power of 58.4%. This highlights the importance of fostering supportive work environments and positive employee attitudes. The study contributes theoretically by integrating social exchange and job demand-resource theories in a developing economy context, and practically by offering actionable insights for HR management in similar industrial settings. 
THE EFFECT OF PERCEIVED BEHAVIORAL CONTROL, SUBJECTIVE NORMS, AND QUALITY OF TAX SERVICES ON TAXPAYER COMPLIANCE WITH TAX SANCTIONS AS A MODERATING VARIABLE Duni, Duni; Kismanah, Imas; Rambe, Hikma Gustina; Supriyatno, Agus; Ranggala, Qadar
Dynamic Management Journal Vol 9, No 3 (2025): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v9i3.14531

Abstract

This study aims to examine the effects of Perceived Behavioral Control, Subjective Norms, and Quality of Tax Services on Taxpayer Compliance, with Tax Sanctions as a moderating variable. Using a quantitative approach, data were analyzed through multiple linear regression and moderation analysis using SPSS 25.0. The results indicate that Subjective Norms have a significant positive effect on taxpayer compliance, while Perceived Behavioral Control and Quality of Tax Services do not. Tax Sanctions strengthen the relationship between Subjective Norms and compliance, confirming their moderating role. However, Tax Sanctions do not moderate the effects of Perceived Behavioral Control or Quality of Tax Services on compliance. The findings highlight the importance of social influence and enforcement mechanisms in shaping taxpayer behavior. This study contributes to tax compliance literature by testing an extended Theory of Planned Behavior in a developing country context. It provides practical insights for tax authorities seeking to improve compliance through targeted policies and stronger sanction frameworks.
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY, TOTAL ASSET TURNOVER, AND DEFERRED TAXES ON CORPORATE FINANCIAL PERFORMANCE: THE ROLE OF COMPANY SIZE MODERATION Mubarok, Ahmad Zakki; Haq, Saiful; Khairunisa, Vera Khairunisa; Fitriana, Amalia Indah
Dynamic Management Journal Vol 9, No 3 (2025): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v9i3.14486

Abstract

This study addresses the growing need to understand key drivers of financial performance in manufacturing firms amid increasing demands for corporate accountability and operational efficiency. It aims to examine the effects of Corporate Social Responsibility (CSR), Total Asset Turnover (TATO), and Deferred Tax on financial performance, with Firm Size as a moderating variable, using data from manufacturing companies listed on the IDX from 2019 to 2023. Employing panel data regression analysis via EViews 9, the study uses purposive sampling to select 12 firms (60 observations). Findings reveal that TATO and deferred tax have a positive and significant impact on financial performance, while CSR does not. Firm size strengthens the effects of TATO and deferred tax but does not moderate the CSR–performance relationship. The study’s novelty lies in integrating CSR, asset efficiency, and deferred tax within a moderated model in the context of Indonesian manufacturing firms. It contributes theoretically by enriching financial performance literature and practically by guiding strategic decision-making in similar industrial settings.
EXPLORING YOUNG CONSUMERS’ BRAND ENGAGEMENT ON SOCIAL MEDIA: THE CASE OF SOCIOLLA THROUGH SELF-DETERMINATION THEORY Arinto, Boby; Singh, Rajesh Prettypal; Humairoh, Humairoh
Dynamic Management Journal Vol 9, No 3 (2025): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v9i3.14538

Abstract

This study investigates the influence of consumer motivation, based on Self-Determination Theory (SDT), on brand engagement and brand loyalty on social media, with a case study on Sociolla users in Greater Jakarta. A survey was conducted with 130 young female respondents who actively interact with Sociolla’s content on Instagram, TikTok, and other platforms. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4. The results indicate that autonomy, competence, relatedness, along with intrinsic and extrinsic motivation, have significant positive effects on brand engagement. Furthermore, brand engagement significantly affects brand loyalty. The model shows strong explanatory power, with R² values of 0.656 for brand engagement and 0.673 for brand loyalty. These findings emphasize the importance of fulfilling consumers’ psychological needs in digital content strategies. This study contributes to SDT-based branding literature and offers practical implications for beauty brands aiming to foster sustained engagement and loyalty in competitive social media environments.
JOB SATISFACTION AS AN INTERVENER: WORKLOAD, BURNOUT, AND HOTEL EMPLOYEE PERFORMANCE Zahro, Siti Fatimatuz; Ayu, Pitaloka Dharma; Nurmiyati, Nurmiyati
Dynamic Management Journal Vol 9, No 4 (2025): October
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v9i4.14793

Abstract

High work demands and emotional pressure in the hospitality industry have the potential to reduce employee performance. This study aims to analyze the influence of workload and burnout on employee performance, with job satisfaction as an intervening variable. Using a quantitative approach, data was collected through a survey of 86 employees of The Wujil Resort & Conventions Hotel. The analysis was carried out using the structural equation modeling (SEM) method using SmartPLS 4.0. The results show that workload and burnout have a significant effect on performance and job satisfaction. Additionally, job satisfaction has been shown to mediate the relationship between workload, burnout, and employee performance. These findings underscore the importance of workload management and burnout prevention to improve employee satisfaction and performance. The novelty of the research lies in the integration of job satisfaction as an intervening variable in the context of the hospitality industry, which is still rarely studied empirically. His practical contributions provide a foundation for hotel management in designing healthier and more productive work strategies.
DETERMINATION OF FINANCIAL STATEMENT INTEGRITY: FINANCIAL DISTRESS, PROFIT MANAGEMENT, AND GOVERNANCE Erdawati, Lena
Dynamic Management Journal Vol 9, No 4 (2025): October
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v9i4.15047

Abstract

Integritas laporan keuangan merupakan fondasi utama dalam menjaga kepercayaan investor dan kredibilitas perusahaan, khususnya di sektor consumer non-cyclicals yang cenderung stabil namun rentan terhadap praktik manipulatif. Penelitian ini bertujuan untuk menguji pengaruh financial distress, manajemen laba, kepemilikan institusional, dan komisaris independen terhadap integritas laporan keuangan pada perusahaan yang terdaftar di Bursa Efek Indonesia periode 2019–2024. Metode pengambilan sampel menggunakan purposive sampling dengan data sekunder berupa laporan keuangan dan annual report yang diperoleh dari situs resmi IDX. Analisis dilakukan menggunakan regresi data panel dengan bantuan software Eviews 12.0. Hasil penelitian menunjukkan bahwa manajemen laba berpengaruh negatif terhadap integritas laporan keuangan, sedangkan financial distress, kepemilikan institusional, dan komisaris independen tidak menunjukkan pengaruh signifikan. Temuan ini memberikan kontribusi terhadap literatur akuntansi keuangan dengan menyoroti pentingnya pengawasan terhadap praktik manajemen laba, serta menunjukkan bahwa mekanisme tata kelola tertentu belum efektif dalam menjaga integritas pelaporan. Kebaruan studi ini terletak pada integrasi empat variabel governance dan risiko keuangan dalam satu model empiris pada sektor yang relatif jarang diteliti secara spesifik.
REBRANDING WEST JAVA: INTEGRATING VISIONARY LEADERSHIP, SOCIAL TRANSFORMATION, AND PLACE IDENTITY TO ACHIEVE COMPETITIVE ADVANTAGE AND INVESTMENT READINESS Islami, Vina; Andriani, Ria; Heirunissa, Heirunissa; Harun, Muhamad
Dynamic Management Journal Vol 9, No 4 (2025): October
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v9i4.15130

Abstract

This study focuses on regional marketing strategies in West Java to address suboptimal economic development and to leverage local cultural potential in regional branding. The purpose of the research is to develop a conceptual model integrating visionary leadership, social transformation, and place identity to enhance investment readiness through the mediation of Sustainable Competitive Advantage (SCA), with environmental sustainability and infrastructure support as moderating variables. The method employed is qualitative conceptual analysis and a review of literature and reliable documentary sources. The findings produce a conceptual model showing that successful regional marketing strategies require a holistic synergy of leadership, Sundanese cultural values, and social innovation supported by sustainable practices. The study’s contribution and novelty lie in the multidimensional integration of regional branding strategies, focusing on SCA and investment readiness. The study’s limitation is its conceptual nature, necessitating empirical validation and gradual policy implementation.