Jurnal Ekonomi Ichsan Sidenreng Rappang

BRAND IMAGE, PRICE, AND TRUST AS PREDICTORS OF TICKET PURCHASE INTENTION ON DIGITAL PLATFORMS

2025-09-01T06:20:38+00:00

Abstract

This study aims to analyze the influence of brand image, price, and trust on consumers’ intention to purchase tickets online. A quantitative approach with SEM-PLS was employed, involving 280 respondents in Tarakan City selected through purposive sampling. Data were collected using a seven-point Likert scale questionnaire and analyzed with SmartPLS 3.0. The results show that brand image significantly affects both price perception and consumer trust. Furthermore, price and trust were found to positively influence online purchase intention. Thus, brand image not only shapes consumers’ perception of price but also enhances their level of trust. At the same time, strong trust and reasonable pricing encourage consumers to proceed with purchasing decisions. These findings highlight that brand image and trust are essential elements in marketing strategies for online ticket providers, helping to attract consumers and strengthen their intention to buy.

Keywords: Brand image, Price, Trust, Purchase intention, Online ticket, SEM-PLS

THE ROLE OF EMPLOYEE ENGAGEMENT AS A MEDIATION OF THE DETERMINANTS OF ORGANIZATIONAL COMMITMENT AT PT. XYZ

2025-09-12T06:23:33+00:00

This study examines the influence of employee well-being, transformational leadership, and organizational culture on organizational commitment, with employee engagement serving as a mediating variable among employees of PT XYZ in the steel manufacturing and construction sector. This study employs a quantitative approach with a causal associative research design. The research population consists of 278 employees of PT XYZ in 2024, and the sample was determined using a purposive sampling technique, resulting in 172 respondents. This number was chosen because it approaches the moderate sample size, thus categorized as adequate and considered sufficiently representative of the research population. Data were collected through questionnaires and analyzed using statistical methods to examine both direct and indirect relationships among variables. The findings reveal that: (1) employee well-being has an effect on organizational commitment; (2) transformational leadership has an effect on organizational commitment; (3) organizational culture has an effect on organizational commitment; (4) employee well-being does not affect employee engagement; (5) transformational leadership positively influences employee engagement; (6) organizational culture does not affect employee engagement; (7) employee engagement positively influences organizational commitment; (8) employee engagement does not mediate the relationship between employee well-being and organizational commitment; (9) employee engagement does not mediate the relationship between transformational leadership and organizational commitment; and (10) employee engagement does not mediate the relationship between organizational culture and organizational commitment.

THE EFFECT OF MOTIVATION, CAREER DEVELOPMENT AND COMPENSATION ON JOB SATISFACTION (A Study on the Sales and Marketing Department of PT Soho Global Health Alliance Division in Java Island)

2025-09-17T03:26:31+00:00

This study aims to determine the effect of motivation, career development, and compensation on job satisfaction in the sales and marketing department of PT Soho Global Health, Alliance Division, in Java. The strategy used in this study was an associative strategy using a survey method. The population of this study was all 60 employees working in the sales and marketing department of PT Soho Global Health, Alliance Division, in Java. The sample collection technique used a nonprobability sampling method with a saturated sampling technique, with a sample size of 60 employees. Data collection used a questionnaire that had been tested for outer and inner models. This study used the smartPLS program version 3.2.9 and Microsoft Excel. The results showed that the variables (1) motivation influenced job satisfaction, (2) career development influenced job satisfaction, and (3) compensation influenced job satisfaction.

THE INFLUENCE OF COMPENSATION AND DISCIPLINE ON EMPLOYEE PERFORMANCE THROUGH MOTIVATION AT THE DARKUTHNI MAIN CLINIC, TOJO UNA-UNA REGENCY, CENTRAL SULAWESI PROVINCE

2025-09-26T04:06:49+00:00

This study aims to analyze the effect of compensation and work discipline on employee performance, with motivation as an intervening variable, at the Darkuthni Main Clinic in Tojo Una-Una Regency, Central Sulawesi. This study used a quantitative approach with a survey method among all employees. Data were collected through questionnaires and analyzed using Partial Least Squares-based structural equation modeling. The results indicate that compensation has a positive effect on performance, while work discipline has a positive effect on motivation. Motivation has been shown to improve employee performance and act as a mediator in the relationship between work discipline and performance. These findings confirm that improving discipline can boost motivation, which ultimately impacts performance, while appropriate compensation can directly improve performance. The practical implications of this study are the need for management to prioritize discipline programs, strengthen motivation, and refine a fair and competitive compensation system.

THE EFFECT OF EXPORTS, DOMESTIC INVESTMENT AND INTEREST RATES ON GROSS DOMESTIC PRODUCT

2025-10-01T04:12:46+00:00

This study aims to analyze the effect of exports, domestic investment (PMDN), and interest rates on Indonesia’s Gross Domestic Product (GDP). The research uses quarterly time-series secondary data from 2017 to 2022 obtained from the Central Bureau of Statistics (BPS). The analysis method employed is multiple linear regression with the Ordinary Least Square (OLS) approach using EViews 12, supported by classical assumption tests to ensure model reliability. The results indicate that exports, domestic investment, and interest rates each have a positive and significant effect on GDP. Simultaneously, these three variables also significantly influence GDP with a contribution of 96.78%, while the remaining variation is explained by other factors outside the model. These findings highlight the importance of strengthening exports, enhancing domestic investment, and carefully managing interest rate policies to promote Indonesia’s economic growth.

Keywords: Exports, Domestic Investment, Interest Rates, GDP.

ANALYSIS OF CUSTOMER TRUST AND CUSTOMER EXPERIENCE IN DETERMINING UMRAH PILGRIMAGE LOYALTY TO PT ARRAFSYAH SAFARI HARAMAIN

2025-10-11T05:56:53+00:00

The Umrah travel industry in Indonesia, particularly in Makassar, is experiencing rapid growth but faces challenges such as intense competition, fraud issues, and increasing consumer demands for service quality. In this context, customer trust and customer experience are crucial factors in building Umrah pilgrim loyalty. This study aims to analyze the influence of customer trust and customer experience on loyalty through customer satisfaction as a mediating variable among pilgrims at PT Arrafsyah Safari Haramain in Makassar. The research method employed a quantitative approach with survey techniques and data analysis using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results show that customer experience significantly influences pilgrim satisfaction and loyalty, while customer trust has no significant effect on satisfaction but a positive effect on loyalty. Furthermore, satisfaction has been shown to play a significant role as a mediator in the relationship between customer experience and loyalty. These findings emphasize that Umrah travel agencies need to prioritize improving the overall customer experience, while maintaining trust, to build long-term pilgrim loyalty.

SERVICE QUALITY AND MARKETING STRATEGY IN INCREASING SALES OF THE CAHAYA TANI ENREKANG SHOP

2025-10-11T12:43:55+00:00

This study aims to analyze the influence of service quality and marketing strategy on sales improvement at Toko Cahaya Tani Enrekang. The research is based on the importance of enhancing service quality and implementing effective marketing strategies to boost sales performance. The study population consisted of 500 customers over the past six months, and using the Taro Yamane formula with a 10% precision level, a sample of 83 respondents was obtained. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS. The analysis produced the regression equation Y = 2.003 + 0.310X₁ + 0.440X₂ + e. The partial test (t-test) results indicated that both service quality (X₁) and marketing strategy (X₂) have a positive and significant effect on sales improvement (Y), while the simultaneous test (F-test) also showed that these two variables jointly have a significant influence on sales performance. The adjusted R-square value of 0.672 indicates that 67.2% of the variation in sales improvement is explained by service quality and marketing strategy, while the remaining 32.8% is influenced by other factors outside the study. Therefore, improving service quality and implementing appropriate marketing strategies play a crucial role in enhancing sales and strengthening the competitive advantage of Toko Cahaya Tani Enrekang.

FACTORS IN THE RELATIONSHIP BETWEEN SOCIAL, ECONOMIC, AND ENVIRONMENTAL SUSTAINABILITY

2025-10-26T07:41:17+00:00

Environmental pollution is generally caused by economic activity. Traditional economic theory posits a trade-off between economic growth and environmental quality. However, since the early 1990s, empirical and theoretical literature has grown rapidly. Research has demonstrated the effects of profits on environmental sustainability, including population density control. However, environmental pollution can be controlled to achieve optimal pollution levels that maximize the net benefits of economic activity. Identifying polluters is necessary when determining optimal pollution levels. Economic instruments can be used to pressure polluters to control their economic activities. The selection of economic instruments to be implemented will work best if the value of environmental pollution is known. In fact, pollution is not priceless, and therefore, an economic valuation of pollution is necessary. Several valuation techniques have been introduced, based on the type of pollution. Research shows that conventional policies focus more on pollution control, but this development must be combined with policy choices that focus on eco-efficiency, environmental sustainability, and innovation in the economic development process. Otherwise, economic growth will continue to undermine environmental sustainability in most countries.

IMPLEMENTATION OF ADVANCE SALE AND PURCHASE FROM A SHARIA PERSPECTIVE IN SHARIA BANKS AND FINANCIAL INSTITUTIONS

2025-11-07T03:13:10+00:00

Forward sale (prepaid sale) is a form of transaction that involves payment in advance for goods or services that are agreed to be delivered at a later date. In the context of Islamic finance, the concept of forward sale serves as the foundation for several contracts, one of which is murabahah, the most commonly implemented contract in Islamic banking practices. Essentially, murabahah is a sales contract in which the seller discloses the cost price of an item and adds a mutually agreed profit margin. Thus, murabahah can be viewed as a specific form of forward sale that has been adapted to comply with sharia principles namely, the clarity of price, object, delivery time, and the absence of riba (usury) and gharar (uncertainty). This article aims to analyze the implementation of the murabahah contract from a sharia perspective in Islamic banks and financial institutions in Indonesia. The rapid growth of Islamic banking in Indonesia necessitates clarity in the concept and application of murabahah contracts to ensure compliance with Islamic law. The study employs a qualitative approach through literature review and analysis of policies and fatwas issued by the National Sharia Council of the Indonesian Ulema Council (DSN-MUI). The findings indicate that the practice of forward sale in the form of murabahah contracts can be implemented in accordance with sharia principles by emphasizing fairness, contract transparency, and supervision by the Sharia Supervisory Board (DPS) to ensure sharia compliance.

IMPLEMENTATION OF PSAK NUMBER 46 ON CORPORATE INCOME TAX IN THE FINANCIAL REPORT OF THE DEWI NATALIA FOUNDATION, MAKASSAR CITY

2025-11-07T03:33:29+00:00

This research was conducted by the author to determine the implementation of PSAK No. 46 on Corporate Income Tax in the financial statements of the Dewi Natalia Foundation in Makassar City. This research was conducted at the Dewi Natalia Foundation office in Makassar, a business entity engaged in education and social services. This study used a qualitative descriptive analysis method to uncover facts, circumstances, phenomena, variables, and conditions that occurred during the research period. The results indicate that the Dewi Natalia Foundation has not fully implemented PSAK No. 46 in its financial statements. In its income statement, the Dewi Natalia Foundation does not disclose or include deferred tax expense because management believes that the realization of this deferred tax is not yet certain.

THE INFLUENCE OF E-COMMERCE ON THE DYNAMICS OF MAKASSAR CITY DEVELOPMENT PLANNING

2025-11-12T13:02:54+00:00

The development of digital technology has significantly changed the consumption patterns of urban communities in Indonesia, including Makassar City. One of the latest innovations in e-commerce is livestream shopping, a form of online shopping that combines entertainment and real-time transactions. This study aims to analyze the influence of e-commerce livestream shopping on the dynamics of urban development planning, particularly in terms of spatial planning, community economic behavior, and the transformation of the retail sector in Makassar. A quantitative approach was used with survey methods and descriptive analysis of secondary data from various sources. The results show that the rise of livestream shopping activities has driven a shift in spatial functions from physical to digital, and demands new adaptations in urban infrastructure planning, such as internet connectivity and logistics. Furthermore, this phenomenon influences the consumption behavior and lifestyles of urban communities, which are increasingly digitally oriented. The implications of these findings demonstrate the importance of integrating digital planning into Makassar's city development policies to create an environment responsive to digitalization trends.

Keywords: shopping, e-commerce, urban planning, digitalization.

THE EFFECT OF LIQUIDITY, SOLVABILITY AND ACTIVITY ON PROFITABILITY IN PROPERTY AND REAL ESTATE SUB-SECTOR COMPANIES ON THE INDONESIA STOCK EXCHANGE

2025-11-14T09:24:40+00:00

This research aims to determine the effect of liquidity (Current Ratio), solvency (Debt to Equity Ratio), and activity (Total Asset Turnover) on profitability (Return on Asset). This research is quantitative in nature. The population on this study are property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) for 2020-2024 period. The sampling technique used was purposive sampling. The research sample includes 6 companies out of total population of 37 companies. The data analysis technique used is multiple linear regression assisted by SPSS 25 program. The results of the t-test show that partially, the liquidity variable (Current Ratio) has a positive and significant effect on profitability (Return on Asset), the solvency variable (Debt to Equity Ratio) has a negative and significant effect on profitability (Return on Asset), and activity variable has a negative and significant effect on profitability (Returnq on Asset). Meanwhile, the results of the F-test show that simultaneously, liquidity (Current Ratio), solvency (Debt to Equity Ratio), and activity (Total Asset Turnover) have a significant effect on profitability (Return on Asset).

ANALYSIS OF THE EFFECTIVENESS OF REGIONAL REVENUE RECEIPTS IN MAKASSAR CITY IN 2024 BASED ON DATA FROM THE MINISTRY OF FINANCE'S DIRECTORATE OF FINANCE REVENUE

2025-11-16T04:54:36+00:00

This study aims to analyze the effectiveness of regional revenue collection in Makassar City for the year 2024 based on official data from the Directorate General of Fiscal Balance (DJPK) of the Ministry of Finance of the Republic of Indonesia. The research employs a descriptive quantitative approach focusing on three main components of regional revenue: Local Own-Source Revenue (PAD), Transfers to Regions and Village Funds (TKDD), and Other Legitimate Revenues. The analysis is conducted by calculating the effectiveness ratio between budget realization and targets to assess the region’s fiscal performance. The results show that the overall effectiveness of Makassar City’s regional revenue reaches 82.46%, categorized as moderately effective. Specifically, PAD records an effectiveness of 67.41% (less effective), TKDD 104.77% (highly effective), and Other Legitimate Revenues 59.14% (ineffective). The dominance of TKDD in total revenue indicates a continued high fiscal dependence on the central government, while the relatively low contribution of PAD reflects weaknesses in tax administration and suboptimal digitalization of local financial systems. These findings emphasize that the current level of fiscal effectiveness does not yet reflect ideal fiscal independence. Therefore, the Makassar City Government needs to strengthen PAD enhancement strategies through digitalized tax collection, diversification of revenue sources, institutional capacity building, and performance-based fiscal transfer reforms. These efforts are expected to improve revenue effectiveness and promote sustainable fiscal independence.

THE INFLUENCE OF DISCOUNT STRATEGIES ON STUDENT’S PURCHASE INTENTION ON E-COMMERCE

2025-11-19T11:17:08+00:00

The rapid growth of e-commerce platforms has intensified competition, prompting businesses to utilize various promotional strategies to attract consumers. Among these strategies, discounts are one of the most effective forms of promotion for boosting purchasing interest, especially among students who are known to be price sensitive. This study aims to analyze the influence of discount strategies on students' purchasing interest in the Management Study Program at STIE Amkop Makassar who made purchases through e-commerce platforms. The research used a quantitative approach by distributing questionnaires to 299 respondents selected from the population of active students in the even semester of 2024/2025, based on the Pangkalan Data Pendidikan Tinggi. Data analysis includes validity and reliability testing, as well as simple linear regression to examine the influence of independent variables on purchase interest. The research findings indicate that discount strategies have a positive and significant impact on students' purchase intention, confirming that the perceived economic benefits and value of discounts play a crucial role in shaping consumer behavior in the digital environment. This research contributes to the digital consumer behavior literature and emphasizes the importance of optimizing discount programs in increasing the engagement and interest of student consumers. Practical implications suggest that e-commerce platforms should strengthen the design of discount programs to be more relevant and appealing. Further research is suggested to include additional variables such as trust, service quality, and digital promotion strategies to produce a more comprehensive analysis.

POLICY EFFECTIVENESS AND INSTITUTIONAL READINESS OF INDONESIAN SMES IN THE GREEN TRANSITION ERA: AN ANALYSIS BASED ON THE ASEAN SME POLICY INDEX 2024

2025-11-23T04:12:04+00:00

This study aims to analyze the effectiveness of Indonesia’s government policies and institutional readiness in supporting the green transition of the MSME sector based on the ASEAN SME Policy Index 2024. The research employs a descriptive–comparative approach and exploratory qualitative analysis through a review of index documents, national policy reports, and international publications. The results show that Indonesia has experienced an increase in scores across almost all SMEPI dimensions since 2018, especially in access to finance and digitalization of SMEs. However, Indonesia’s achievements remain low in the dimensions of Greening SMEs and Social & Inclusive Enterprises, indicating that the integration of environmental and social aspects into MSME policies has not yet become a primary priority. In terms of policy effectiveness, three national programs—SEHATI (BPJPH), the Green Financing Roadmap (OJK), and the Green Industry Program (Ministry of Industry)—have high relevance to the green transition, but their implementation effectiveness remains limited due to policy fragmentation and low green literacy among MSME actors. Institutional analysis indicates that Indonesia continues to face constraints in technical capacity, inter-ministerial coordination, and governance, particularly the lack of data-driven monitoring mechanisms and an integrated performance evaluation system for green policies. Overall, the study finds an institutional gap between policy design and implementation. These findings highlight the need for cross-sector policy harmonization, strengthening of green regulations and financing, and the development of data-based monitoring systems to support the transformation of MSMEs toward a green economy.

EVALUATION OF THE IMPACT OF DIGITAL PAYMENT SYSTEM USE AND SELF-CONTROL ON THE SAVING BEHAVIOR OF GENERATION Z CASE STUDY OF STUDENTS IN MAKASSAR CITY

2025-11-23T12:10:00+00:00

This study aims to determine the impact of the use of digital payment systems and self-control on the savings behavior of generation Z among students in Makassar City. The method used in this study is a quantitative approach with multiple linear regression analysis techniques. The sample in this study was 277 respondents selected using purposive sampling techniques. Data were obtained through questionnaires and processed using IBM SPSS Statistics 27. The findings of this study indicate partial testing that 1) there is a significant influence of digital payments on the savings behavior of generation Z among students in Makassar City, 2) there is a significant influence of self-control on the savings behavior of generation Z among students in Makassar City, 3) simultaneous testing shows that digital payments and self-control have a significant effect on the savings behavior of generation Z among students in Makassar City.

APPLICATION OF THE FULL COSTING METHOD IN CALCULATING THE COST OF PRODUCTION IN MSMEs IN BONTOSUNGGU VILLAGE, BONTOHARU, SELAYAR ISLANDS

2025-11-30T03:07:25+00:00

This study aims to analyze the application of the Full Costing method in calculating the cost of goods manufactured (COGM) among MSMEs in Bontosunggu Village, Bontoharu District, Selayar Islands. Most MSMEs still use simple calculation methods that only include raw materials and direct labor, while indirect costs such as electricity, depreciation, transportation, and rent are often ignored. This condition results in selling prices that do not reflect actual costs, leading to thin profit margins and even potential losses. The research employs a descriptive qualitative approach using in-depth interviews, observations, and document triangulation. Informants consist of MSME actors in the food and craft sectors as well as representatives from related government agencies. Data were analyzed thematically using a contingency theory framework to assess the suitability of the Full Costing method with the characteristics of island-based MSMEs. The findings indicate that MSME actors have limited understanding of cost structure and financial recording, while selling prices are determined based on market trends rather than cost calculations. However, there is strong enthusiasm to learn better accounting and record-keeping systems. The application of Full Costing is considered relevant but needs to be simplified to match MSME capacity. The study concludes that a simplified adaptation of the Full Costing method can improve the accuracy of COGM calculation, profitability, and MSME competitiveness in a sustainable manner.

E-LEARNING LEARNING METHOD USING TECHNOLOGY ACCEPTANCE MODELING (TAM) FOR ACCOUNTING LEARNING

2025-09-01T12:51:07+00:00

This study aims to develop an e-learning based learning model. By implementing e-learning learning design, both lecturers and students can more easily design and develop courses, especially those relevant to the needs of accounting learning in the Accounting Study Program, State University of Makassar. The main objective of this study is to identify factors that influenceThe success of e-learning through the Technology Acceptance Model (TAM) approach, encourages the optimization of e-learning utilization in the learning process, and increases the effectiveness of its use in the Makassar State University environment. The design of the e-learning learning system in this study refers to the TAM concept, which is a model that explains user acceptance of information technology systems. This model consists of five main constructs: perceived usefulness, perceived ease of use, attitude toward behavior, behavioral intention, and actual technology use. Hypothesis testing was carried out using the Structural Equation Modeling (SEM) method, through the stages of validity and reliability evaluation, model fit testing, latent construct coefficient analysis, and indirect and total effect testing. Of the seven hypotheses proposed, five were accepted, and other two hypotheses were rejected.

EFFECTIVENESS OF REGIONAL ASSETS USE IN THE FINANCIAL AGENCY AND REGIONAL ASSETS OF PANIAI REGENCY

2025-09-07T12:55:59+00:00

This study aims to examine how regional assets are used at the Paniai Regency Regional Finance and Asset Agency. The research method used was a descriptive qualitative approach, with data analysis through interviews and field observations. Key informants were obtained through interviews with five individuals. The results indicated that the asset utilization system is ineffective. Asset management still lacks an integrated application, human resources are low, they have never participated in training, workshops, or workshops on asset management, the planning system is suboptimal, assets are controlled by certain individuals in large numbers, and some assets are used by individuals outside the scope of the Regional Work Unit (SKPD). Internal factors include the suboptimal competence of managing officials, who have never participated in technical guidance, training, or training on asset management. External factors include the lack of a specific budget allocation for human resource development for asset management, as well as social, cultural, and geographic conditions, as well as public awareness of participation and understanding the importance of properly protecting, maintaining, and managing assets.

PEMANFAATAN MEDIA SOSIAL INSTAGRAM DALAM PENYEBARAN INFORMASI PELATIHAN TENAGA KERJA BERBASIS KOMPETENSI DI KELURAHAN GUNUNG SETELENG MELALUI DINAS TENAGA KERJA DAN TRANSMIGRASI KABUPATEN PENAJAM PASER UTARA

2025-09-15T12:36:35+00:00

This study aims to analyze the use of Instagram social media in disseminating competency-based workforce training information as well as supporting and inhibiting factors of Instagram social media in implementing competency-based workforce training. The results of this study indicate that the use of Instagram social media in disseminating competency-based workforce training information in Gunung Seteleng Village through the Manpower and Transmigration Office of North Penajam Paser Regency has been maximized because Instagram is the fastest growing social media and almost everyone knows and uses Instagram. Supporting factors include complete and interesting features, user interest and enthusiasm, ease of interaction and communication, broad potential for use, popular media platforms, Instagram as a free application that can be downloaded by anyone, ease of use of features provided by Instagram is easy and fast in disseminating information, reaching a wide target, which has the meaning of Instagram social media utilization of Instagram social media as a promotional media that has a very large influence on the reach of information, the existence of information in the category of government agencies, increasing the number of competency-based training registrations, and the availability of budgets and operational support facilities for Instagram social media. Meanwhile, inhibiting factors include privacy and security issues, trust and fraud issues, potential negative social impacts, competition for user attention because Instagram is a platform dense with various brands, determining ideas and concepts, having to monitor comments from people who want to take part in workforce training, dividing time, and lack of human resources.

THE ROLE OF FINANCIAL LITERACY AND FINANCIAL SELF-EFFICACY ON THE CONSUMER BEHAVIOR PATTERNS OF STUDENTS AT THE NUSANTARA COLLEGE OF ECONOMICS, MAKASSAR

2025-09-29T05:11:39+00:00

This research aims to analyze the role of financial literacy and financial self-efficacy on the consumer behavior patterns of students. Consumerism is a critical issue in the era of globalization, where consumptive behavior, characterized by excessive purchasing without a clear function, is growing. Theoretically, financial literacy equips individuals with the knowledge and skills for financial management, while financial self-efficacy is the self-belief in one's ability to manage finances effectively. The research employed a quantitative method with a descriptive-survey approach. The study population was 481 students in the odd semester of 2024, with a sample of 83 respondents determined using the Slovin formula. Data were collected through questionnaires, observation, and interviews, and then analyzed using multiple linear regression after validity, reliability, and classical assumption tests. The hypothesis test results (F-test and t-test) show that financial literacy and financial self-efficacy, both simultaneously and partially, do not have a significant effect on students' consumptive behavior. The coefficient of determination (R2) of 0.050 indicates that the two independent variables only explain 5% of the variation in consumptive behavior, with the remaining 95% being influenced by other factors outside the research model. These findings suggest that students' financial knowledge and self-confidence may be inadequate or not yet internalized in daily practice, and their consumptive behavior is more influenced by external variables such as lifestyle or social environment pressure. Therefore, students are advised to be wiser in using money and avoid unnecessary consumptive behavior.

OTHER MEANINGS OF DEBT IN ONLINE LOAN APPLICATION ADVERTISING: A CRITICAL STUDY OF DERRIDEAN SEMIOTICS

2025-10-06T11:52:26+00:00

This research aims to analyze the meaning of debt in Ada Kami online loan advertisements and offer alternative meanings of debt based on netizen responses in the comment column of online loan advertisements. The research uses a critical netnographic approach with analysis based on Derrida's semiotics. The data sources in this research are symbols in online loan advertisements and comments in these advertisements. This semiotic study finds that debt is no longer something that is "embarrassing" but instead becomes a way to support consumerist behavior. Online loans can be a quick and easy solution to obtain a loan when you need urgent funds to meet your needs or desires. Another finding of this research is that debt is not only material but also non-material. The ease of obtaining debt does not guarantee ease afterwards. Debt must consider the values of trust, convenience, security, prudence and spirituality.

THE IMPACT OF YEN EXCHANGE RATE, COAL REFERENCE PRICE, LNG PRICE, AND COAL PRODUCTION ON INDONESIA COAL EXPORTS TO JAPAN

2025-10-05T09:57:53+00:00

This study examines the influence of yen exchange rate, coal reference price, LNG price, and coal production on Indonesian coal exports to Japan to understand bilateral energy trade dynamics in optimizing Indonesian coal exports. This quantitative explanatory research uses time series data from 2000-2023. The study aims to comprehensively analyze the influence of economic variables on coal exports. The research results show that only the LNG price variable has a significant positive effect with a coefficient of 0.2311, while yen exchange rate, coal reference price, and coal production have no significant effect, which becomes the main finding from this multiple regression analysis. Additionally, the ability of the four variables to explain 69.41% of coal export variation indicates a good model in explaining the energy substitution phenomenon. Therefore, export strategies that consider LNG price dynamics as a determining factor are needed. Thus, all factors, both supporting and hindering, need to be identified immediately so that solutions can be found in efforts to optimize Indonesian coal exports to Japan.

THE EFFECT OF ACADEMIC RULE COMPLIANCE THROUGH STUDENT SATISFACTION LEVEL ON THE COMPETITIVE ADVANTAGE OF PRIVATE UNIVERSITIES IN MAKASSAR CITY

2025-10-19T11:24:31+00:00

Competition among private universities in Makassar City is intensifying with the development of globalization and technological advances. This situation requires each university to focus not only on improving service quality but also on ensuring adherence to academic regulations as a key pillar of quality educational governance. This study aims to analyze the effect of adherence to academic regulations on student satisfaction and competitive advantage at private universities in Makassar City, both directly and through the mediating variable of student satisfaction. The study used a quantitative approach using the Structural Equation Modeling (SEM) method with 265 student respondents from 10 private universities in Makassar City. The results show that adherence to academic regulations has a positive and significant effect on student satisfaction, and both directly and indirectly through student satisfaction, significantly influences the competitive advantage of universities. This demonstrates that good academic discipline can create student satisfaction and loyalty, ultimately strengthening the competitive position of universities in the era of globalization.

THE LEVEL OF INFLUENCE OF COMPETENCY, ORGANIZATIONAL CULTURE, AND LEADERSHIP ON EMPLOYEE DEVELOPMENT AT THE CV. GEOPUBLISH INDONESIA MAKASSAR OFFICE

2025-10-26T07:43:03+00:00

This study aims to analyze the level of influence of competence, organizational culture, and leadership on employee development at CV. Geopublish Indonesia Makassar. The research method uses a quantitative approach with multiple linear regression analysis techniques. Data were obtained through distributing questionnaires to permanent employee respondents. The results show that competence, organizational culture, and leadership have a positive and significant influence, both partially and simultaneously, on employee development. This finding emphasizes the importance of improving the quality of human resources through the synergy between individual competence, corporate cultural values, and effective leadership styles. Employee development is a company's effort to improve the quality and self-development of its human resources through training, education, and career opportunities. This study employed a quantitative approach with a survey method, collecting data through questionnaires distributed to employees at CV. Geopublish Indonesia. Data analysis was conducted using multiple regression techniques to simultaneously examine the influence of competency, organizational culture, and leadership on employee development. These findings indicate that to improve employee development, CV. Geopublish Indonesia needs to focus on improving competency through appropriate training and building an organizational culture that supports innovation and learning. This study provides recommendations to CV. Geopublish Indonesia's leadership to further optimize development programs that focus on competency and a positive work culture to improve employee quality in the future.

PERCEPTIONS OF PERSONS WITH DISABILITIES TOWARDS CAREER OPPORTUNITIES IN THE FORMAL WORKPLACE: A CASE STUDY OF UNIPARMART, PT SUMBER ALFARIA TRIJAYA TBK BRANCH JEMBER

2025-11-07T03:35:22+00:00

This study aims to explore the perceptions of persons with disabilities regarding career opportunities in the formal work environment at UNIPARMART, PT Sumber Alfaria Trijaya Tbk, Jember Branch. Using a descriptive qualitative approach, data were collected through in-depth interviews, observations, and documentation involving employees with disabilities and company management. The findings indicate that while the recruitment process has become more accessible, physical accessibility and career development remain limited. The social environment is supportive, but it is not yet accompanied by a fully inclusive managerial system. This research recommends improving physical accessibility, establishing training policies, and strengthening inclusive work systems to support sustainable careers for persons with disabilities.

INTEGRATING SOCIAL MEDIA AND CONSUMER BEHAVIOR: AN ANALYSIS OF THE EFFECTS OF CONTENT, INFLUENCER CREDIBILITY, AND E-WOM ON PURCHASE INTENTION THROUGH BRAND ENGAGEMENT

2025-11-12T13:30:35+00:00

This study aims to examine the influence of social media content, influencer credibility, and electronic word of mouth (e-WOM) on consumers’ purchase intention, with brand engagement as a mediating variable. A quantitative, explanatory research design was applied, collecting data from 250 active Instagram users exposed to fashion-related promotional content. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The findings reveal that social media content, influencer credibility, and e-WOM have significant positive effects on both brand engagement and purchase intention, directly and indirectly. Brand engagement acts as a strong mediator linking digital marketing stimuli to consumer behavioral responses. Theoretically, this study reinforces the Stimulus–Organism–Response (S–O–R) framework in explaining digital consumer behavior, while practically, it highlights the importance of authentic content creation, credible influencer selection, and interactive communication management in enhancing consumer engagement and driving purchase intentions through social media platforms.

LIQUIDITY, CAPITAL ADEQUACY, PROFITABILITY AND MANAGERIAL OWNERSHIP ON PROFIT MANAGEMENT IN BANKING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE

2025-11-14T12:18:50+00:00

This study aims to provide empirical evidence regarding the effect of liquidity, proxied by the loan to deposit ratio; capital adequacy, measured by the Capital Adequacy Ratio; profitability, proxied by return on assets; and managerial ownership on earnings management in banking companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The research employs a quantitative approach using multiple linear regression analysis, processed with SPSS version 25. The population consists of 43 companies, and the sample was selected using a purposive sampling method, resulting in 55 observational data from 11 selected companies. After removing 3 outlier data, the final sample analyzed consisted of 52 data points. The results show that, partially, the loan to deposit ratio, return on assets, and managerial ownership have a positive and significant effect on earnings management. Conversely, the Capital Adequacy Ratio has a negative and significant effect on earnings management. Simultaneously, the loan to deposit ratio, Capital Adequacy Ratio, return on assets, and managerial ownership have a significant effect on earnings management.

GREEN GROWTH AND INCLUSIVE DEVELOPMENT IN ASEAN: EVIDENCE FROM THE ASEAN KEY FIGURES 2024

2025-11-16T05:23:55+00:00

Penelitian ini bertujuan untuk menganalisis hubungan antara pertumbuhan hijau (green growth) dan pembangunan inklusif (inclusive development) di kawasan ASEAN dengan menggunakan data sekunder dari ASEAN Key Figures 2024. Pendekatan yang digunakan adalah kuantitatif-deskriptif dengan metode komparatif lintas negara terhadap sepuluh anggota ASEAN. Indeks green growth dibentuk dari indikator energi terbarukan, akses energi bersih, elektrifikasi, dan luas hutan, sedangkan indeks inclusive development diukur melalui tingkat kemiskinan, rasio Gini, partisipasi angkatan kerja, dan partisipasi pendidikan dasar. Analisis korelasi Pearson digunakan untuk menguji hubungan antara kedua indeks. Hasil penelitian menunjukkan bahwa terdapat hubungan positif moderat (r = 0,67) antara pertumbuhan hijau dan pembangunan inklusif di kawasan ASEAN. Negara-negara dengan kinerja lingkungan yang tinggi, seperti Vietnam dan Malaysia, juga menunjukkan capaian sosial-ekonomi yang lebih baik dibandingkan negara-negara berpendapatan rendah seperti Myanmar dan Laos. Hal ini menegaskan bahwa kebijakan energi terbarukan, efisiensi sumber daya, dan perlindungan lingkungan dapat berkontribusi pada pemerataan sosial dan kesejahteraan masyarakat. Meskipun demikian, disparitas antarnegara masih besar akibat perbedaan kapasitas fiskal, kesiapan teknologi, dan dukungan kelembagaan. Temuan ini memperkuat pandangan bahwa green growth dan inclusive development bukan dua agenda yang terpisah, melainkan saling melengkapi dalam mewujudkan pembangunan berkelanjutan di ASEAN. Rekomendasi kebijakan meliputi integrasi kebijakan hijau dan sosial dalam Blueprint ASEAN 2040, penguatan pendanaan hijau, dan penerapan prinsip just transition untuk memastikan keadilan sosial dalam transisi menuju ekonomi hijau.

THE ROLE OF COOPERATIVES IN EMPOWERING HUMAN RESOURCES IN SOCIETY

2025-11-23T04:52:03+00:00

Cooperatives play a strategic role in strengthening the people’s economy while enhancing human resource (HR) quality through a participatory economic approach. This study aims to analyze the role of cooperatives in empowering human resources within society by reviewing relevant previous research. The study employed a descriptive qualitative method with a literature review technique, drawing on seven primary national and international journal sources published between 2021 and 2025. The findings reveal that cooperatives function not only as economic institutions but also as spaces for social learning, solidarity building, and individual capacity development. Through the principle of economic democracy, cooperatives contribute to improving skills, financial literacy, and the values of justice and mutual cooperation. Furthermore, women’s participation in cooperatives has been shown to enhance economic independence and social involvement at the community level. However, challenges remain in governance, digital literacy, and technological adaptation. Therefore, strengthening managerial capacity, encouraging digital innovation, and ensuring supportive government policies are essential to reinforce the cooperative’s role in sustainable human development.

SENTIMENT ANALYSIS APPROACH TO USER PERCEPTIONS OF AMMANA SHARIA FINTECH BASED ON MACHINE LEARNING ALGORITHMS

2025-11-27T17:18:06+00:00

Penelitian ini bertujuan untuk menganalisis dan mengklasifikasikan sentimen pengguna terhadap aplikasi fintech syariah Ammana yang diunduh dari Google Play Store. Data penelitian diperoleh melalui proses web scraping terhadap komentar pengguna, kemudian dilakukan pra-pemrosesan teks meliputi case folding, stopword removal, stemming, dan tokenisasi menggunakan pustaka Sastrawi pada bahasa pemrograman Python melalui Google Colab. Penelitian menggunakan pendekatan kuantitatif komparatif dengan membandingkan tiga algoritma machine learning, yaitu Support Vector Classifier (SVC), Multinomial Naive Bayes (MNB), dan Random Forest (RF). Hasil klasifikasi menunjukkan bahwa SVC memiliki performa terbaik dengan nilai akurasi 91,80%, presisi 92,67%, recall 91,80%, dan F1-score 91,99%. Sementara itu, Random Forest menempati posisi kedua dengan akurasi 87,98%, sedangkan Naive Bayes memperoleh nilai terendah dengan akurasi 85,24%. Secara keseluruhan, temuan ini mengindikasikan bahwa algoritma SVC paling efektif dalam mendeteksi sentimen positif, negatif, dan netral pengguna terhadap aplikasi Ammana. Dari perspektif bisnis dan industri financial technology (fintech), hasil ini menunjukkan bahwa analisis sentimen dapat digunakan sebagai alat strategis untuk memantau persepsi publik, meningkatkan pengalaman pengguna (user experience), serta memperkuat kepercayaan terhadap layanan keuangan digital berbasis syariah.

SCM STRATEGY FOR FISHERMEN'S OPERATIONAL PERFORMANCE IN KENDARI: SCOR AND AHP APPROACHES

2025-11-30T05:23:16+00:00

The city of Kendari has significant marine fisheries potential, supported by continuously increasing capture fisheries production each year; however, this growth has not been accompanied by efficient distribution or increased added value for local fishers. Key challenges include the weak bargaining position of fishers, fluctuating selling prices, and limited supporting infrastructure such as cold storage and refrigerated transportation, all of which indicate weak implementation of Supply Chain Management in the fisheries sector. This study aims to analyze the condition of SCM in the operational performance of fishers’ businesses in Kendari’s coastal areas and to formulate effective SCM implementation strategies using the SCOR Model and the Analytical Hierarchy Process (AHP). The findings show that distribution efficiency remains low, with an average loss of selling value of 20–30% due to reduced fish quality during distribution. AHP analysis identifies priority strategies to strengthen SCM, including increasing cold storage capacity (priority weight 0.35), providing transparent price information (0.27), establishing supply chain institutions based on fishers’ cooperatives (0.22), and offering SCM management training for fishers (0.16). These strategies are expected to improve distribution efficiency, enhance the bargaining position of fishers, and promote the economic empowerment of local communities, thereby supporting sustainable fisheries development in Kendari.

INFLUENCE MOTIVATION ACHIEVMENT AGAINST MINDSET ENTREPRENEURSHIP IN STUDENTS MAKASSAR STATE UNIVERSITY FACULTY OF ECONOMICS

2025-09-24T10:05:14+00:00

The purpose of this study is to ascertain how accomplishment motivation affects students at Makassar State University’s Faculty of Economics with regard to their entrepreneurial attitude. A sample of one hundred students was taken using the Probability Sampling approach. Primary data, or information obtained directly from respondents via surveys, and secondary data were the methods used to acquire the data. A questionnaire was employed in the data-gathering process. Simple regression analysis was conducted using SPSS as the data analysis tool. The study’s findings indicate that accomplishment motivation had a direct, favorable, and significant impact on the entrepreneurial attitude.

COMPETENCE AND PERFORMANCE OF FAMILY ASSITANCE CADRES IN STUNTING PREVENTION: A STRATEGIC HUMAN RESOURCES MANAGEMENT PERSEPCTIVE IN DAKOPEMEAN SUBDISTICT TOLITOLI REGENCY

2025-10-24T02:43:28+00:00

Stunting remains a serious problem in human development in Indonesia as it affects the quality of human resources, cognitive development, and children’s productivity in the future. The Family Assistance Program for stunting prevention, initiated by BKKBN and the Ministry of Health, positions community cadres as the frontline actors in prevention efforts. This study aims to analyze the competencies and performance of family assistance cadres as well as the strategic human resource management (HRM) factors that influence their effectiveness. This research employed a descriptive qualitative approach in Dakopemean Subdistrict, Tolitoli Regency, Central Sulawesi. Data were collected through in-depth interviews, participatory observation, and documentation, and analyzed using the Miles and Huberman model. The results show that cadre competencies include knowledge of nutrition and child growth, communication skills, and the use of reporting technology. Major challenges identified were limited training, inadequate ICT facilities, and inconsistent incentives. The effectiveness of assistance increased when supported by strategic HRM elements such as continuous training, feedback-based supervision, fair incentives, and non-material recognition. In conclusion, enhancing cadre competencies and implementing HRM policies aligned with program objectives are key to the success of stunting prevention at the family level.

THE EFFECT OF ORGANIZATIONAL POLICIES, BUDGET, HUMAN RESOURCE CAPABILITIES AND COORDINATION ON THE SUCCESS OF ASSET RECOVERY AT THE KPK LABUKSI DIRECTORATE WITH PERFORMANCE AS A MEDIATION VARIABLE

2025-10-30T12:41:06+00:00

This study aims to analyze the influence of organizational policies, budgets, human resource capabilities, and coordination on the success of asset recovery at the KPK's Labuksi Directorate, with performance as a mediating variable. This study uses a quantitative approach with the Structural Equation Modeling – Partial Least Squares (SEM-PLS) method. Data were obtained through distributing questionnaires to Labuksi Directorate employees involved in tracking, managing, and utilizing assets resulting from corruption. The results show that coordination and human resource capabilities have a positive and significant effect on performance, while organizational policies and budgets do not have a significant effect on performance. Performance is proven to have a significant effect on the success of asset recovery and is a mediating variable that links coordination and human resource capabilities with the success of asset recovery. The R² and Q² values indicate that the model has strong predictive power for the dependent variable, making it suitable for use in explaining organizational effectiveness in the context of asset recovery. These findings indicate that the success of asset recovery is not only determined by the availability of policies or financial resources, but is more determined by the effectiveness of inter-unit coordination and the competence of human resources in carrying out their functions and duties. Therefore, increased synergy, capacity building, and internal policy adjustments are needed to support the optimal performance of the Labuksi Directorate in recovering state assets.

THE ROLE OF PROFESSIONAL SKEPTICISM, INFORMATION TECHNOLOGY AND AUDITOR ETHICS IN IMPROVING AUDITOR PERFORMANCE

2025-11-11T14:25:51+00:00

This study aims to analyze the influence of professional skepticism, information technology, and auditor ethics on auditor performance at the Inspectorate of Sidenreng Rappang Regency. Auditor performance is an essential element in supporting accountability and transparency in regional financial management, especially in the public sector, which is vulnerable to irregularities and fraud. Auditors are required to work professionally, objectively, and ethically to ensure that financial statements are presented reliably and in accordance with applicable principles. This research uses a quantitative approach by distributing questionnaires to 36 auditors as respondents. The data analysis technique used is multiple linear regression. The results show that, partially, professional skepticism has a positive and significant effect on auditor performance, information technology has a positive and significant effect on auditor performance, and auditor ethics also has a positive and significant effect on auditor performance. Simultaneously, these three variables also have a positive and significant influence on auditor performance. These findings strengthen attribution theory and the Technology to Performance Chain (TPC) model, and emphasize the importance of professional skepticism, technological competence, and auditor ethics in improving auditor performance.

A STUDY OF MORAL PHILOSOPHY AS A BASIS FOR ETHICAL DECISION MAKING IN ACCOUNTING

2025-11-22T04:44:15+00:00

This article aims to examine the concept of moral philosophy as a conceptual basis in ethical decision-making in the accounting profession. The development of the business world and major ethics scandals such as Enron and WorldCom show that ethical failures can cause widespread social and economic harm. This requires accountants to not only have technical ability, but also a strong moral foundation. Ethical decision-making must be rooted in rational moral considerations, not simply formal adherence to professional standards. This research uses a qualitative method with a library research approach, examining scientific literature, professional codes of ethics, and classic works of philosophers. Data analysis is carried out by qualitative content analysis to identify, interpret, and synthesize moral concepts. The results of the study show that moral philosophy, which is generally divided into deontology, utilitarianism, and virtue ethics, provides a comprehensive framework of thinking for accountants. Deontology emphasizes the moral obligation to act honestly and fairly (integrity) regardless of the consequences. Utilitarianism assesses actions based on the greatest benefits to many parties, encouraging accountants to weigh the social impact of their decisions on a wide range of stakeholders. Meanwhile, the Virtue Ethics focuses on the formation of the accountant's character and personal integrity, ensuring that the accountant acts morally correct even without external supervision. These three theories fundamentally strengthen the five fundamental ethical principles set forth by the Code of Ethics of the Indonesian Institute of Accountants (IAI, 2022). Thus, an understanding of moral philosophy is essential to strengthen the basis of accountants' ethical considerations and increase public trust in the credibility of the profession.