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INDONESIA
Dynamic Management Journal
Published by Universitas Muhammadiyah Tangerang
ISSN : -     EISSN : 25802127     DOI : http://dx.doi.org/10.31000/dmj
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Perilaku Organisasi dan Menejemen Sumber Daya Manusia
Articles 272 Documents
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STRATEGIC TRANSFORMATION TOWARD INITIAL PUBLIC OFFERING (IPO): A CASE STUDY OF BANK JAKARTA AS A REGIONAL DEVELOPMENT BANK Hasta Asymar Herlan; Syukron Sazly
Dynamic Management Journal Vol. 10 No. 3 (2026): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/va3qk318

Abstract

The transformation of regional development banks (RDBs) into publicly listed companies has become a strategic issue amid increasing competition, digital disruption, and the growing demand for transparency and professional governance in the banking industry. This study aims to explore the strategic transformation process toward Initial Public Offering (IPO) readiness in Bank Jakarta, a regional development bank owned by the Jakarta Provincial Government. Using a qualitative single-case study approach, this research analyzes secondary data from annual reports, sustainability reports, corporate disclosures, and regulatory documents during the 2020–2025 period. The analysis focuses on four strategic capabilities influencing IPO readiness: corporate governance capability, digital transformation capability, risk management capability, and financial capability. The findings reveal that IPO preparation is not merely a capital-raising strategy but a comprehensive organizational transformation process. Bank Jakarta has strengthened financial performance, expanded lending capacity, improved governance practices, accelerated digital transformation, and enhanced risk management as key foundations for becoming a public company. This study proposes a Strategic IPO Readiness Framework for Regional Development Banks, explaining how internal organizational capabilities support transformation toward a publicly listed institution.  Practically, the findings provide strategic insights for policymakers and RDB managers in designing sustainable IPO transformation strategies.
E-FILING, AWARENESS, AND TRUST IN INDIVIDUAL TAXPAYER COMPLIANCE: TAX SANCTIONS AS A MODERATING VARIABLE Rasiman; Verni Asvariwangi; Imas Kismanah; Hurriyaturrohman; M. Anwar Masruri
Dynamic Management Journal Vol. 10 No. 3 (2026): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/pfn9v730

Abstract

Urgency: Individual Taxpayer Compliance is crucial to optimizing tax revenue in Indonesia, yet the compliance rate remains suboptimal. Various factors such as technology adoption, awareness, and trust in tax authorities are suspected to influence compliance, while tax sanctions may strengthen or weaken these relationships. Objective: This study aims to empirically examine the effect of E-Filing, Tax Awareness, and Trust in Tax Authorities on Individual Taxpayer Compliance and the role of Tax Sanctions as a moderating variable. Method: This study uses a quantitative method with primary data from 100 Individual Taxpayer respondents at KPP Pratama Tangerang Timur, selected through simple random sampling. Data analysis used multiple linear regression and Moderated Regression Analysis (MRA). Finding: The results showed that E-Filing, Tax Awareness, and Trust in Tax Authorities have a positive and significant effect on Individual Taxpayer Compliance. Tax Sanctions were found to be unable to moderate the effect of E-Filing, but can moderate the effect of Tax Awareness and Trust on Individual Taxpayer Compliance. Implication/Contribution: This study provides a theoretical contribution by extending the application of the Theory of Planned Behavior in the context of tax compliance, as well as a practical contribution for tax authorities in formulating policies that integrate technology, awareness, trust, and sanctions proportionally. Originality: The novelty of this study lies in examining the moderating role of tax sanctions, which is still limited in the literature, as well as the context of the study at KPP Pratama Tangerang Timur, which has not been widely researched.

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