About the Journal Title : Dynamic Management Journal (DMJ) E-ISSN : 2580-2127 DOI prefix : 10.31000 Editor in Chief: Abdul Rauf, SE., MM Publisher : Faculty of Economics and Business Muhammadiyah University <strong style='font-weight: 700; color: rgb(0, 0, 0); font-family: "Times New Roman"; font-size: 14px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; letter-spacing: normal; orphans: 2; text-align: justify; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;'>Tangerang, Indonesia Frequency : January, April, July and October Citation Analysis : SINTA | Google Scholar| Garuda | Dynamic Management Journal (DMJ) is a peer-reviewed and open access platform focused on Management (Marketing Management, Financial Management, HR Management, Operations Management and Entrepreneurship). The Dynamic Management Journal's goal is to be an authoritative source of information about its focus. The Dynamic Management Journal (DMJ) has been accredited by the Indonesian Ministry of Research, Technology and Higher Education with decision number: 204/E/KPT/2022 and is currently ranked at SINTA 5.
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THE STRATEGIC EXECUTION PLAN FOR ENHANCING FINANCIAL STRENGTH AND DIGITAL PERFORMANCE IN INDONESIA’S DIGITAL BANKING INDUSTRY
This study aims to analyze the financial performance and digital performance of the five largest digital banks in Indonesia in 2025, and to formulate development strategies based on SWOT–TOWS analysis using a quantitative descriptive-analytical approach. The study integrates financial indicators such as ROA, CAR, NPL and LDR , as well as digital performance; customer acquisition speed, innovation capability, ecosystem integration, and digital transaction growth. Data were obtained from OJK , annual financial statements , and secondary industry sources. The results show, digital banks demonstrate strong advantages in digital aspects, particularly in rapid user growth, service innovation, and integration with digital. All all banks maintain strong capital positions; however, profitability performance relatively low. The SWOT–TOWS analysis indicates that strategies should emphasize ecosystem-based expansion (SO), improvement of profitability and service monetization (WO), strengthening competitiveness against conventional banks (ST), and risk management and sustainability (WT). Theresult, Indonesia’s digital banking industry is in a rapid growth phase but is not yet fully financially mature, requiring a balanced strategy between digital expansion and financial stability to achieve long-term sustainability.
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THE ROLE OF FIRM SIZE IN MODERATING GREEN ACCOUNTING, INNOVATION, AND STAKEHOLDER ENGAGEMENT ON FIRM VALUE
Objective: This study examines the moderating role of firm Size in the relationships among green accounting, green product innovation, stakeholder involvement, and firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Method: A quantitative approach was employed using panel data regression analysis (Eviews 12) on a sample of manufacturing firms. Results: The findings reveal that: (1) green accounting negatively affects firm value; (2) green product innovation also negatively affects firm value; (3) stakeholder involvement has no significant effect; (4) firm Size significantly moderates the effect of green accounting on firm value, but (5) firm Size does not moderate the effects of green product innovation or stakeholder involvement. Novelty: This study offers three key novelties. First, it provides empirical evidence from an emerging market (Indonesia), where sustainability practices are still voluntary, in contrast to prior studies from developed countries with mandatory disclosure regimes. Second, it demonstrates that firm size acts as a pure moderator selectively only for green accounting, not for innovation or stakeholder engagement, refining contingency theory in the context of environmental strategy. Third, unlike most prior research that assumes linear positive effects, this study reveals short-term value destruction from green practices, challenging the conventional "win-win" paradigm. Contribution: The findings advance theory by integrating legitimacy theory and trade-off theory, demonstrating that firm Size determines whether green accounting translates into value. In practice, managers of small- and medium-sized manufacturing firms should anticipate short-term cost overruns when adopting green accounting, while large firms may leverage their size to absorb such costs.
CUSTOMER SATISFACTION MODERATES EXPERIENTIAL MARKETING ON GRAB-BIKE USER LOYALTY
Intense competition in the online transportation industry requires companies to create unique customer experiences, particularly through experiential marketing. GrabBike, as a leading service provider in Tangerang City, faces significant challenges in maintaining customer loyalty. This study aims to examine the effect of experiential marketing on customer loyalty with customer satisfaction as a moderating variable among GrabBike users. A quantitative approach with a descriptive-associative design was employed. The sample comprised 100 respondents selected through purposive sampling, and the data were analyzed using SmartPLS 4.0. The results indicate that experiential marketing significantly affects customer satisfaction but does not directly affect customer loyalty. However, customer satisfaction significantly affects loyalty, and experiential marketing does so through customer satisfaction as a moderating variable. This study contributes theoretically by clarifying the role of customer satisfaction as a moderator rather than a mediator—in the experiential marketing-loyalty relationship, an area rarely explored in the online transportation context. The novelty lies in revealing that satisfaction strengthens the indirect effect of experiential marketing on loyalty, offering a nuanced understanding of their interrelationship. Practically, these findings provide strategic insights for GrabBike management to prioritize satisfaction-driven experiential marketing. Methodologically, this study demonstrates the application of SmartPLS to test moderating effects in a non-linear service setting, specifically among GrabBike users in Tangerang, an emerging urban market.
THE ROLE OF FINANCIAL LITERACY, BEHAVIOR, TECHNOLOGY, AND ATTITUDE IN INVESTMENT INTENTION
Investment interest among university students is critical for early financial participation, yet remains underexplored in the context of multidimensional financial factors. This study aims to analyze the influence of financial literacy, financial Experience, financial Behavior, financial technology, and financial Attitude on investment interest, with an empirical focus on active undergraduate students at the Faculty of Economics and Business (FEB), Universitas Muhammadiyah Tangerang. A quantitative method was employed, using SPSS version 25 for analysis. Data were collected via online questionnaires distributed via Google Forms, using a Likert scale, from 97 respondents. The analysis included validity and reliability tests, classical assumption tests, multiple linear regression, and hypothesis testing using t-tests and F-tests. The findings reveal that, in part, financial literacy does not significantly affect investment interest, whereas financial Experience, financial Attitude, and financial technology each have a positive and significant effect. However, financial Behavior shows no significant partial effect. Simultaneously, all five variables together exert a significant influence on investment interest. This study provides empirical evidence from a student sample in a developing institutional context. It offers novelty by integrating five financial constructs, including financial technology, into a single investment-interest model that has rarely been tested collectively among active university students.
WHAT MARKETING CAPABILITIES MATTER IN SERVICE DIGITALIZATION? A STRUCTURED ABSTRACT REVIEW
Digital transformation is reshaping service industries and increasing the importance of marketing capabilities for maintaining competitiveness in digitally mediated environments. This study presents a structured systematic literature review of research on digital service marketing capabilities using an abstract-based analysis of 22 Scopus-indexed studies published between 2021 and 2026. The review identifies five dominant capability types: communication capability, customer interaction capability, platform ecosystem capability, analytics capability, and service experience capability. The findings indicate that communication capability remains the most frequently discussed, while analytics and platform capabilities represent emerging directions. Sectoral analysis shows variations across industries, with platform sectors emphasizing ecosystem participation, tourism focusing on customer experience, and banking highlighting analytics and relationship management. The review also suggests that digital marketing capabilities tend to develop progressively through capability building, integration, and strategic transformation rather than simple technology adoption. These findings contribute to understanding digital service marketing capability development and provide implications for future research. Digital transformation is reshaping service industries and increasing the importance of marketing capabilities for maintaining competitiveness in digitally mediated environments. This study presents a structured systematic literature review of research on digital service marketing capabilities using an abstract-based analysis of 22 Scopus-indexed studies published between 2021 and 2026. The review identifies five dominant capability types: communication capability, customer interaction capability, platform ecosystem capability, analytics capability, and service experience capability. The findings indicate that communication capability remains the most frequently discussed, while analytics and platform capabilities represent emerging directions. Sectoral analysis shows variations across industries, with platform sectors emphasizing ecosystem participation, tourism focusing on customer experience, and banking highlighting analytics and relationship management. The review also suggests that digital marketing capabilities tend to develop progressively through capability building, integration, and strategic transformation rather than simple technology adoption. These findings contribute to understanding digital service marketing capability development and provide implications for future research.
STRATEGIC DRIVERS OF EMPLOYEE PERFORMANCE: ENVIRONMENT, CULTURE, AND SATISFACTION IN TEXTILE INDUSTRY
The urgency of this research is based on the high productivity pressures in the textile industry sector post-economic recovery, which demands the optimization of employee performance amid the risk of extreme physical work environments. The purpose of the study was to analyze the integrative influence of the work environment, organizational culture, and job satisfaction on employee performance at PT Indonesia Synthetic Textile Mills. The study used a causal-associative quantitative approach involving 83 respondents who were selected through a simple random sampling technique. Data analysis was performed using multiple linear regression with the help of SPSS Software Version 27. The results showed that partially and simultaneously, the three independent variables had a positive and significant effect on performance, with job satisfaction as the most dominant determinant. Overall, this model is able to explain 61% of employee performance variances. This research contribution provides strategic guidance for manufacturing management in formulating retention and productivity policies based on psychological well-being. The novelty of the research lies in the testing of integrative models that combine physical, normative, and emotional aspects simultaneously in labor-intensive industries in the buffer region of the capital, providing a new perspective for the validation of human resource management theories in the context of dynamic local industries.
WORK ETHIC, WORK DISCIPLINE, AND EMPLOYEE PERFORMANCE: EMPIRICAL EVIDENCE FROM MANUFACTURING COMPANIES
This study investigates the influence of work ethic and work discipline on employee performance, a critical area in human resource management due to its direct impact on organizational effectiveness. The urgency of this research lies in the need for companies to understand the key behavioral drivers that can be leveraged to enhance workforce productivity in a competitive business environment. The primary objective was to analyze the partial and simultaneous effects of these two factors on performance. A quantitative approach was employed, utilizing a survey method with a saturated sampling technique, involving all employees of PT. Tatimel Maitoya as respondents. Data were collected through a Likert-scaled questionnaire and analyzed using multiple linear regression. The findings reveal that both work ethic and work discipline have a positive and significant effect on employee performance, both individually and collectively. This research contributes empirically to the body of knowledge in human resource management by confirming the synergistic role of these motivational and regulatory factors in shaping employee outcomes. The novelty of this study is its integrated examination of these two specific variables within the unique industrial context of PT. Tatimel Maitoya, providing a practical model for performance improvement.
SOCIAL MEDIA MARKETING, BRAND ENGAGEMENT, AND PURCHASE INTENTION TOWARD SOMETHINC AMONG YOUNG TIKTOK USERS
This study examines how Social Media Marketing Activities (SMMAs) on TikTok influence Consumer Brand Engagement (CBE) and Purchase Intention toward Somethinc, a leading Indonesian beauty brand. It also investigates whether Brand Trust moderates the relationship between CBE and Purchase Intention. The study focuses on TikTok users aged 18-30 years in Greater Jakarta who follow Somethinc and have previously interacted with its content. Data were collected through an online survey using purposive sampling, yielding 150 valid responses. The data were analysed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results show that all four SMMAS dimensions; entertainment, interactivity, trendiness, and electronic word-of-mouth, significantly enhance Consumer Brand Engagement. In turn, CBE has a strong positive effect on Purchase Intention, while Brand Trust also positively influences Purchase Intention but does not moderate the CBE-Purchase Intention relationship. This study contributes to digital marketing literature by demonstrating the central role of engagement in driving purchase intention among young social-media users, while offering practical insights for beauty brands seeking to optimise TikTok-based marketing strategies.
PERFORMANCE OF HIGHER EDUCATION TO REALIZE SUPERIOR HIGHER EDUCATION: A SYSTEMATIC STUDY OF THE LITERATURE REVIEW
This research aims to synthesize performance indicators of higher education institutions in order to realize superior higher education. The approach used is Systematic Literature Review (SLR) with the PRISMA 2020 protocol, covering 44 scientific articles selected from leading international databases in the range of 2015–2025. The analysis was carried out thematically and narrativeally to identify, classify, and map performance indicators from various institutional perspectives. The results of the study revealed five main interrelated domains of performance indicators, namely: (1) academic professional identity, (2) institutional effectiveness, (3) institutional managerial structure, (4) organizational culture, and (5) behavioral ambidexterity. These five indicators form an integrative conceptual model that represents the complexity of internal relations in modern higher education. This model emphasizes that the performance of an institution cannot be judged solely from the quantity of academic output, but must consider the social, psychological, and structural dimensions of the academic actors within it. This study emphasizes the importance of a multidimensional and reflective approach in the institutional evaluation of higher education. This research also contributes to the development of a more contextual and participatory evaluation model, as well as provides a theoretical basis for more humanistic and sustainable institutional reform.
ENHANCING EMPLOYEE PERFORMANCE: THE ROLE OF HARD SKILLS, MOTIVATION, AND CAREER DEVELOPMENT
The coffee shop industry's rapid growth demands a strategic focus on human capital to achieve sustainable competitive advantage. This study investigates the influence of hard skills, intrinsic motivation, and career development on employee performance within Point Coffee Tangerang, addressing a critical need to understand performance determinants in the service sector. Employing a quantitative approach, this research sampled 93 respondents selected from the employee population. Primary data were collected through structured questionnaires and subsequently analyzed using descriptive and inferential statistical methods. The findings reveal that hard skills, intrinsic motivation, and career development each exert a positive and significant influence on employee performance, both partially and simultaneously. Collectively, these three factors account for a substantial portion of the variance in employee performance, underscoring their critical role as key performance drivers. This research contributes empirically to human resource management literature by validating a comprehensive model of performance determinants specifically within the Small and Medium Enterprise (SME) context of the food and beverage industry. The novelty of this study lies in its integrated examination of these three variables within a single analytical framework in an Indonesian coffee shop setting. Practically, the results offer actionable insights for management to strategically enhance workforce capability and motivation, thereby fostering improved organizational outcomes.
WORK DISCIPLINE, MOTIVATION, AND EMPLOYEE LOYALTY: THE MEDIATING EFFECT OF JOB SATISFACTION
Purpose: This study aims to analyze the effect of work discipline and motivation on employee loyalty with job satisfaction as a mediating variable. The research addresses the problem of low employee loyalty reflected in lack of responsibility, inadequate recognition, and diminished commitment, as identified through preliminary surveys and absenteeism data. Methodology: A quantitative approach was employed using Structural Equation Modeling (SEM) with SmartPLS 3.0. The sample comprised 100 employees selected through proportionate stratified random sampling from a total population of 559 employees at PT Sungai Budi Group, Tangerang, Indonesia. Findings: Results indicate that work discipline and motivation positively and significantly affect job satisfaction. Work discipline and job satisfaction significantly influence employee loyalty. However, motivation does not have a significant direct effect on loyalty. Job satisfaction significantly mediates the relationship between work discipline and loyalty, but fails to mediate the motivation-loyalty relationship. Originality/Novelty: This research provides empirical evidence on the differential mediating role of job satisfaction, demonstrating that satisfaction functions as a mediator for disciplinary mechanisms but not for motivational drivers in the Indonesian manufacturing context. The findings challenge the assumption that motivation automatically translates into loyalty through satisfaction. Practical Implications: Companies should strengthen disciplinary systems and recognition programs while reevaluating motivational strategies that do not directly contribute to long-term employee loyalty. Attention to workload fairness and conducive work environments is essential for optimizing loyalty.
FROM LOCAL CHAMPION TO GLOBAL PLAYER: A SWOT ANALYSIS AND STRATEGIC ROADMAP FOR ELEVATING BANK SYARIAH INDONESIA INTO THE TOP 3 GLOBAL ISLAMIC BANK BY 2030
Bank Syariah Indonesia (BSI) is the result of a merger between three national Islamic banks and holds strong potential to become a global player. However, as of 2024, BSI remains outside the top three global Islamic banks, with total assets of USD 25 billion, lagging behind Al Rajhi Bank, KFH, and DIB. This study aims to analyze BSI's position using a SWOT approach and to evaluate its performance through RGEC indicators (Risk Profile, Good Corporate Governance, Earnings, Capital) and the Global Composite Index. A descriptive qualitative method was employed, including literature review, financial report analysis (2020–2024), and benchmarking against 10 global Islamic banks. Results show BSI is in a sound financial position, with an NPF of 2.2%, ROA of 1.4%, and CAR of 19.3%, but has a relatively low Global Composite Index score (52/100) compared to Al Rajhi (89/100) and KFH (84/100). Recommended strategies include regional expansion, digital transformation, and strengthening capital through global investors. Limitations include restricted access to internal data and comparative benchmarking.
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REBRANDING WEST JAVA: INTEGRATING VISIONARY LEADERSHIP, SOCIAL TRANSFORMATION, AND PLACE IDENTITY TO ACHIEVE COMPETITIVE ADVANTAGE AND INVESTMENT READINESS
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.
STRATEGIC FINANCIAL MANAGEMENT: TEMASEK HOLDINGS AS DANANTARA’S BENCHMARK FOR BUILDING NATIONAL WEALTH AND SUSTAINABLE DEVELOPMENT
This study highlights the urgency of strategic and sustainable national wealth management through the establishment of Danantara, Indonesia’s sovereign wealth fund that adopts the successful model of Temasek Holdings in Singapore, yet operates within a more complex national economic and political context. The purpose of this research is to analyze Danantara’s strategic factors using the SWOT approach, formulate strategies based on the TOWS matrix, and provide policy recommendations aligned with the Indonesia Emas 2045 vision. The research employs a qualitative analysis through a comparative study, literature review, and examination of official documents. The findings reveal Danantara’s strengths in asset scale and political support but weaknesses in governance and operational capacity. The study’s contribution and novelty lie in formulating portfolio separation strategies, strengthening independent governance, and focusing investments in digital sectors, green energy, and global partnerships.
CELEBRITY ENDORSEMENT AND BRAND IMAGE ON INSTAGRAM ON ZOYA'S HIJAB PURCHASE DECISION: A STUDY ON UMT STUDENTS
The development of social media, especially Instagram, has changed the marketing strategy of Muslim fashion products among the younger generation. The phenomenon of using celebrity endorsements and strengthening brand image is an important factor in shaping consumer purchase decisions. This study aims to analyze the influence of Instagram social media, celebrity endorsements, and brand image on the decision to purchase Zoya hijab among female students of the University of Muhammadiyah Tangerang. The research method used was quantitative with a survey approach, involving 95 seventh-semester female student respondents. Data analysis was carried out through the stages of validity, reliability, classical assumption, multiple linear regression, and hypothesis test using SPSS version 26. The results of the study show that the three independent variables partially or simultaneously have a positive effect on purchasing decisions. These findings contribute to the digital marketing literature and consumer behavior, especially in the context of Muslim fashion. The novelty of this research lies in the integration between social media platforms, public figures, and brand perceptions in shaping purchasing decisions in the student segment, which is still rarely explored empirically in the local context
OPTIMIZING MANAGEMENT AND SERVICE QUALITY IN IMPROVING MEMBER SATISFACTION: A CASE STUDY ON THE ITB AHMAD DAHLAN STUDENT COOPERATIVE
Student cooperatives play a vital role in fostering economic empowerment and entrepreneurial development within higher education institutions. However, challenges such as high management turnover, low member participation, and suboptimal service management often hinder their ability to achieve member satisfaction. This study aims to analyze the influence of service management and service quality on member satisfaction in the Student Cooperative of ITB Ahmad Dahlan. Using a quantitative approach, data were collected through questionnaires distributed to active members, and the relationships among variables were examined using structural modeling analysis. The findings reveal that both service management and service quality have a positive effect on member satisfaction. The urgency of this research lies in the need to strengthen the managerial and service functions of student cooperatives to remain adaptive and relevant in the digital transformation era. The study contributes practically by providing recommendations for improving service governance and quality, and theoretically by enriching literature on service management within educational cooperatives. The novelty of this study lies in its integrative approach, combining managerial and service quality dimensions to explain member satisfaction, specifically in the context of student-based cooperative organizations.
DETERMINATION OF FINANCIAL STATEMENT INTEGRITY: FINANCIAL DISTRESS, PROFIT MANAGEMENT, AND GOVERNANCE
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.
JOB SATISFACTION AS AN INTERVENER: WORKLOAD, BURNOUT, AND HOTEL EMPLOYEE PERFORMANCE
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.
EXPLORING THE EFFECTS OF ROLE AMBIGUITY AND JOB SATISFACTION ON WORKPLACE CREATIVITY
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.
ENHANCING EMPLOYEE PERFORMANCE THROUGH ENGAGEMENT AND COMMITMENT: THE MEDIATING ROLE OF WORK MOTIVATION
This study examines the influence of employee engagement and organizational commitment on employee performance at PT. Tatimel Maitoya, a company operating in a competitive industrial environment where human capital efficiency is critical. The research aims to understand how psychological and attitudinal factors drive workforce productivity in a manufacturing setting. Using a quantitative approach with a saturated sample of 75 employees, data were collected through structured questionnaires and analyzed using multiple linear regression with SPSS. Results indicate that both employee engagement and organizational commitment have a significant positive impact on employee performance, individually and collectively, with a high explanatory power. The study contributes to organizational behavior literature by confirming the relevance of engagement and commitment in an Indonesian corporate context. Its novelty lies in focusing on a less-explored firm in the regional manufacturing sector, offering practical insights for HR strategies aimed at enhancing performance through non-financial motivators.
EXPLORING THE DRIVERS OF EMPLOYEE PERFORMANCE: THE ROLE OF OCB, WORK-LIFE BALANCE, AND JOB SATISFACTION IN AN INDONESIAN MANUFACTURING FIRM
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. Â
FOREIGN OWNERSHIP AS A MODERATION VARIABLE IN TAX HEAVEN, TAX MINIMIZATION AND TUNNELING INCENTIVE FOR TRANSFER PRICING
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
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.
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY, TOTAL ASSET TURNOVER, AND DEFERRED TAXES ON CORPORATE FINANCIAL PERFORMANCE: THE ROLE OF COMPANY SIZE MODERATION
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.
HOW SOCIAL MEDIA MARKETING AND BRAND AWARENESS AFFECT CONSUMER PURCHASE DECISIONS: AN EMPIRICAL STUDY OF CAHAYA MEGAH T-SHIRT?
This study addresses the urgency of understanding how digital marketing strategies influence consumer behavior in the competitive apparel industry, particularly focusing on Small and Medium Enterprises (SMEs). The research aims to analyze the effects of Social Media Marketing (SMM) and Brand Awareness (BA) on consumer purchase decisions for Cahaya Megah T-Shirt. Employing a quantitative descriptive and verificative approach, data were collected through questionnaires distributed to 100 respondents using the Slovin formula. Data analysis techniques included validity and reliability tests, classical assumption tests, multiple linear regression analysis, correlation analysis, coefficient of determination, and t-tests. The results indicate that both Social Media Marketing and Brand Awareness have a significant positive impact on consumer purchase decisions, with Brand Awareness showing a stronger influence. This research contributes to the existing body of knowledge by providing empirical evidence specific to the Indonesian SME context and offers practical insights for business owners to optimize their digital marketing investments and enhance brand strategies to drive consumer purchasing behavior.
THE EFFECT OF PERCEIVED BEHAVIORAL CONTROL, SUBJECTIVE NORMS, AND QUALITY OF TAX SERVICES ON TAXPAYER COMPLIANCE WITH TAX SANCTIONS AS A MODERATING VARIABLE
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.
EXPLORING YOUNG CONSUMERS’ BRAND ENGAGEMENT ON SOCIAL MEDIA: THE CASE OF SOCIOLLA THROUGH SELF-DETERMINATION THEORY
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.
ENHANCING EMPLOYEE PERFORMANCE THROUGH DIGITAL TRANSFORMATION, COMPETENCE, AND AGILITY: THE ROLE OF STRATEGIC LEADERSHIP AS A MODERATOR
This study aims to conceptually examine the contributions of digital transformation, digital competence, and organizational agility in enhancing employee performance, with strategic leadership as a moderating variable. The conceptual model was developed through a literature review of scholarly articles from SINTA, Google Scholar, and Scopus databases published between 2018 and 2024. The findings indicate that digital transformation and digital competence influence organizational agility and organizational agility enhances organizational adaptability to change. Furthermore, strategic leadership amplifies the effects of these three factors on employee performance. The study highlights a strong relationship between digital capabilities, organizational agility, strategic leadership, and superior employee performance. However, the main limitation of this research lies in its conceptual nature. Future studies are recommended to empirically test the model using quantitative methods such as Structural Equation Modeling (SEM) across various industry sectors, as well as conducting longitudinal studies to observe the long-term dynamics of digital capabilities and leadership.
INCREASING SHOPEE CUSTOMER LOYALTY: A STUDY OF SERVICE QUALITY, PRICE, AND CUSTOMER SATISFACTION IN SEMARANG REGENCY
The topic of this research is to increase Shopee customer loyalty through service quality, price, and customer satisfaction in Semarang Regency. This research is motivated by a decrease in the number of orders and gross sales value at Shopee in the second quarter of 2024. This study discusses a gap in previous research that does not adequately explain the influence of service quality, price, and customer satisfaction on Shopee customer loyalty in Semarang Regency. The research method used quantitative with Structural Equation Modeling (SEM) analysis techniques and a sample of 140 respondents was selected using purposive sampling techniques. The results of the study show that price has a significant and positive influence on Shopee customer loyalty, while service quality and customer satisfaction do not have a significant effect. The conclusion of this study is that Shopee needs to maintain a competitive pricing strategy to increase customer loyalty in Semarang Regency.
ANALYSIS OF THE LAYOUT OF THE COMPANY'S FACILITIES ON WORK PRODUCTIVITY WITH THE 5S PRINCIPLE AND THE ACTIVITY RELATIONSHIP CHART IN CV. TATA JAYA SCREEN PRINTING
CV. Tata Jaya Sablon is a textile company that produces various types of clothing, including t-shirts, shirts, polos, jackets, and more. This company employs several workers who sew and carry out various phases of the production process every day. Based on the results of field observations, it is known that the production process has a fairly long process flow with limited production space. This study aims to provide an ideal production facility layout design in order to create an effective and efficient work environment. This study was conducted using the 5S methodology (seiri, seiton, seiso, seiketsu, shitsuke) to optimize space utilization and create a proposed layout based on the ARC diagram. The results of this study show that the organization's 5S implementation score reached 75%, so it was given the predicate "Quite Good". However, seiri and seiton have the lowest score, so it is necessary to procure a special area for unneeded goods and create a special area to tidy up goods needed for the production process. The ARC results show that the proposed layout has succeeded in increasing the efficiency of the moment of movement or distance of movement by 29.21%.