Jurnal Ekonomi Ichsan Sidenreng Rappang

DETERMINING FACTORS OF SOCIAL MEDIA ADOPTION AND ITS IMPACT ON SALES PERFORMANCE OF INFORMAL SECTOR BUSINESSES IN INDONESIA

2026-02-18T07:10:08+00:00

The informal sector plays a crucial role in the Indonesian economy, accounting for a significant share of labor absorption. However, it is also closely linked to poverty, low productivity, wage inequality, and limited tax revenue and financial deepening. Social media adoption is seen as a business development strategy, yet the majority of informal businesses have not yet adopted it. This study analyzed the influence of social media on sales and the determinants of adoption using linear regression and probit logistic regression. The results indicate that education, owner age, smartphone ownership, and electricity access influence social media adoption, whereas experience does not. Social media also had no significant impact on the sales of informal sector businesses.

Keywords: Informal Sector, Social Media, Sales, Business Actors

Analysis of Tax Compliance Challenges in Indonesia: Perspectives of Digitalization, Regulation, and Tax Literacy

2026-02-17T11:09:23+00:00

This study analyzes various challenges affecting tax compliance improvement in Indonesia through a literature review using a descriptive qualitative approach. Findings indicate that low tax literacy, regulatory complexity, barriers to digitalization, high compliance costs, and low public trust are the main factors hindering taxpayer compliance. Meanwhile, digitalization such as e-filing and e-billing have facilitated tax administration, but are not yet optimal due to digital literacy constraints. Efforts to improve compliance require ongoing education, regulatory simplification, improved public services, and increased government transparency.

THE EFFECT OF EDUCATIONAL GAPS AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE AT THE MAKASSAR CITY SOCIAL SERVICE

2026-02-17T11:54:11+00:00

This study aims to analyze the effect of educational disparity and work motivation on employee performance at the Social Service Office of Makassar City. The study employed a quantitative approach using a survey method. The research population consisted of all 90 employees of the Social Service Office of Makassar City, who were entirely selected as the sample using a total sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS. The results indicate that educational disparity does not have a significant partial effect on employee performance. In contrast, work motivation has a positive and significant effect on employee performance. Simultaneously, educational disparity and work motivation significantly influence employee performance. The coefficient of determination shows that a substantial proportion of employee performance variation can be explained by the two independent variables, with work motivation identified as the most dominant factor. These findings suggest that improving employee performance in social service institutions can be more effectively achieved by strengthening work motivation, accompanied by continuous management of educational disparities through training and capacity development programs.

INTEGRATION OF SUSTAINABLE DEVELOPMENT GOALS (SDGs) IN SOCIAL ENTREPRENEURSHIP PRACTICES IN MAROS REGENCY

2026-02-18T07:16:32+00:00

Penelitian ini menganalisis integrasi Sustainable Development Goals (SDGs) dalam praktik kewirausahaan sosial serta pengaruhnya terhadap kinerja keberlanjutan di Kabupaten Maros. Kewirausahaan sosial semakin dipandang sebagai instrumen strategis pembangunan daerah, namun bukti empiris mengenai operasionalisasi SDGs pada level kabupaten masih terbatas. Penelitian menggunakan pendekatan kuantitatif eksplanatori dengan pengumpulan data melalui survei kepada pelaku usaha sosial dan dianalisis menggunakan Partial Least Squares-Structural Equation Modeling. Hasil penelitian menunjukkan bahwa integrasi SDGs berpengaruh signifikan terhadap kinerja keberlanjutan baik secara langsung maupun tidak langsung melalui orientasi inovasi sebagai variabel mediasi parsial. Pelaku usaha yang menginternalisasi prinsip SDGs terutama pekerjaan layak dan pertumbuhan ekonomi, pengurangan ketimpangan, serta konsumsi dan produksi yang bertanggung jawab menunjukkan kinerja ekonomi, sosial, dan lingkungan yang lebih kuat. Orientasi inovasi berperan penting dalam menerjemahkan komitmen normatif SDGs menjadi capaian kinerja yang terukur. Penelitian ini berkontribusi pada pengembangan model empiris integrasi SDGs dalam kewirausahaan sosial berbasis konteks lokal serta menegaskan pentingnya dukungan kebijakan dan ekosistem inovasi untuk memperkuat pembangunan daerah berkelanjutan.

THE EFFECT OF WORK DISCIPLINE, WORK SATISFACTION AND ACHIEVEMENT MOTIVATION ON ORGANIZATIONAL COMMITMENT AT THE BATAR GEBANG BEKASI COMMUNITY HEALTH CENTER

2026-03-08T03:03:10+00:00

This research employed a quantitative approach with a descriptive research strategy and an associative design. The population consisted of all 60 employees of Puskesmas Bantar Gebang Bekasi. Using a random sampling technique, the entire population was included as the research sample. The data used were primary data collected through questionnaires distributed via Google Form. Statistical analysis was conducted to test the proposed hypotheses. The results indicate that Work Discipline does not have a significant effect on Organizational Commitment. Job Satisfaction has a positive and significant effect on Organizational Commitment. Meanwhile, Achievement Motivation does not have a significant effect on Organizational Commitment. These findings suggest that Job Satisfaction is the most influential factor in strengthening Organizational Commitment among employees of Puskesmas Bantar Gebang Bekasi. Therefore, improving job satisfaction through a better work environment, leadership support, and a fair reward system can serve as an effective managerial strategy to enhance employees’ organizational commitment

RESPONSE OF MICRO, SMALL, AND MEDIUM ENTERPRISES TOWARDS DIGITALIZATION OF TAX ADMINISTRATION: A GROUNDED THEORY STUDY

2026-04-14T12:34:56+00:00

This study aims to analyze the responses of UMKM actors to the digitalization of tax administration in Indonesia using a qualitative grounded theory approach. Data were collected through in-depth interviews, observations, and field notes involving 10 UMKM actors from various sectors. The results show that initial responses were ambivalent, characterized by confusion, fear of making input errors, and low digital literacy. However, these responses gradually shifted toward acceptance following positive experiences and external support such as training. Factors influencing adaptation include digital literacy, perceived ease of use, social support, and technical constraints. Adaptation strategies include self-learning, seeking assistance from others, and participating in tax socialization programs. This study produces a substantive theory that the acceptance of tax digitalization occurs gradually and is influenced by both internal and external factors.

ECO-INNOVATION IN HERITAGE TOURISM: HOW LOCAL CULINARY MSMES IN PANGKEP PRESERVE TASTE THROUGH ECO-DIGITAL RESILIENCE

2026-02-11T05:12:34+00:00

The integration of intangible cultural heritage preservation and environmental sustainability presents complex challenges for Micro, Small, and Medium Enterprises (MSMEs) in tourism destinations, particularly within conservation areas such as UNESCO Global Geoparks. This study aims to investigate the dynamics of eco-innovation in the traditional culinary sector of Pangkajene and Kepulauan (Pangkep) Regency, South Sulawesi. Employing a mixed-methods research design combining quantitative surveys and in-depth case studies, this research analyzes three primary heritage commodities: Dange cake, Milkfish (Bandeng) processing, and Sop Saudara. The findings reveal a strong "Authenticity Paradox," where Dange producers maintain wood-fired cooking methods to preserve authentic sensory profiles while incrementally adopting biodegradable packaging innovations. Conversely, the Milkfish processing sector demonstrates high adoption of the circular economy through the transformation of fish scale waste into value-added products. This research also introduces the concept of "Eco-Digital Resilience" as a novel adaptive mechanism, where supply chain digitalization is proven to enhance resource efficiency and facilitate the narrative marketing of green products. The study concludes that the success of eco-innovation in Geopark regions relies not on total technological substitution, but on a hybrid approach that harmonizes ecological efficiency with local wisdom values.

THE ROLE OF DIGITAL MARKETING IN THE ERA OF DIGITALIZATION IN ENCOURAGING THE GROWTH OF MSMES IN BANTAENG REGENCY

2026-02-12T03:00:56+00:00

This study aims to analyze the role of digital marketing in driving the growth of Micro, Small, and Medium Enterprises (MSMEs) in Bantaeng Regency, with a focus on digital marketing strategies and their impact on product visibility and sales. Using a qualitative approach through in-depth interviews and observations of two MSMEs: Laura Clothing Store and Indah Learning Tutoring, the results show that digital marketing through TikTok, Instagram, WhatsApp, and Shopee is effective in expanding market reach, increasing brand awareness, and product sales. The strategies implemented include SEO, content marketing, social media marketing, and paid advertising. However, MSMEs face challenges such as budget constraints, difficulty managing content, and a lack of technical knowledge. The study concludes that digital marketing has great potential to support MSME growth, but requires adaptive strategies and training and guidance to overcome these obstacles.

THE EFFECT OF SERVANT LEADERSHIP, WORK MOTIVATION, AND WORK CULTURE ON THE PERFORMANCE OF STATE CIVIL APPARATUS IN THE TECHNICAL IMPLEMENTATION UNIT OF THE MATUTU HOST CHILDREN SOCIAL REHABILITATION SERVICE CENTER IN MAKASSAR

2026-02-17T12:29:35+00:00

This study analyzes the influence of servant leadership, work motivation, and work culture on the performance of civil servants, both partially and simultaneously. The research uses a quantitative approach with a survey method. The research population is all ASN at UPT PPRSA Inang Matutu, with a saturated sampling sampling technique. Data were collected through questionnaires, observations, and documentation, then analyzed using multiple linear regression. The results of the partial test showed that servant leadership had a positive and significant effect on the performance of ASN (t = 4.009; Sig. = 0.000), while work motivation had no significant effect (t = 0.293; Sig. = 0.771). Work culture has a positive and significant effect on the performance of ASN (t = 5.560; Sig. = 0.000). Simultaneously, the three variables had a significant effect on the performance of ASN (F = 41.622; Sig. = 0.000) with a determination coefficient (R²) of 0.739. This finding confirms that the improvement in ASN performance is stronger determined by strengthening servant leadership and strengthening work culture, while work motivation is not the main determinant in the context of UPT PPRSA Inang Matutu.

PERAN MENTORING DALAM MENINGKATKAN KOMPETENSI WIRAUSAHA SYARIAH MAHASISWA DI UNIVERSITAS NEGERI MAKASSAR

2026-03-02T13:29:40+00:00

The development of sharia entrepreneurship in higher education is a crucial strategy for developing independent, competitive, and highly integrated graduates. This article aims to analyze the role of mentoring in enhancing the entrepreneurial competency of sharia students at Makassar State University. The approach used is a literature review with conceptual analysis of mentoring theory, entrepreneurial competency, and sharia economic principles. The results indicate that mentoring plays a significant role in improving entrepreneurial knowledge, skills, and attitudes based on Islamic values. A structured and sustainable mentoring program can strengthen students' self-efficacy, managerial skills, understanding of muamalah jurisprudence, and ethical commitment to running a business in accordance with sharia principles

Keywords: mentoring, sharia entrepreneurship, entrepreneurial competency, students, higher education

THE ROLE OF ENTREPRENEURSHIP IN EMPOWERING COMMUNITY ECONOMY THROUGH THE DEVELOPMENT OF MICRO, SMALL, AND MEDIUM ENTERPRISES

2026-03-10T11:52:55+00:00

Community economic empowerment is an important effort to improve the welfare and independence of society. Micro, Small, and Medium Enterprises have a strategic role in supporting economic growth and creating employment opportunities for the community. However, the development of these enterprises still faces several challenges such as limited access to capital, low managerial capacity, and limited utilization of technology. This study aims to analyze the role of entrepreneurship in community economic empowerment through the development of Micro, Small, and Medium Enterprises. This research uses a qualitative approach with a descriptive method. The research data were obtained through observation, interviews, and documentation involving Micro, Small, and Medium Enterprise actors and related stakeholders in community business development. The results show that entrepreneurship plays an important role in improving business capacity, creating product innovation, and expanding market opportunities. The development of Micro, Small, and Medium Enterprises also has a positive impact on increasing community income, creating employment opportunities, and strengthening local economic activities. Therefore, strengthening entrepreneurial capacity and sustainable policy support are essential factors in promoting community economic empowerment through the development of Micro, Small, and Medium Enterprises.

THE INFLUENCE OF MENTAL HEALTH ON PERFORMANCE THROUGH WORK MOTIVATION IN BPJS EMPLOYMENT EMPLOYEES IN MAKASSAR

2026-04-07T04:57:14+00:00

This study aims to analyze the effect of mental health on employee performance, the effect of mental health on work motivation, the effect of work motivation on employee performance, and to examine the role of work motivation as an intervening variable in the relationship between mental health and employee performance at BPJS Ketenagakerjaan Makassar Branch. This research was conducted at the BPJS Ketenagakerjaan Makassar Branch Office, South Sulawesi, from January to February 2026. The population in this study consisted of all employees, totaling 91 individuals. The sampling technique used was the census method, where the entire population was taken as the research sample. The data used were primary data obtained through interviews and questionnaire distribution to respondents. Data analysis was carried out using path coefficient analysis based on Partial Least Squares (PLS) with the assistance of SmartPLS software. The results of the study show that: (1) mental health has a positive and significant effect on performance; (2) mental health has a positive and significant effect on work motivation; (3) work motivation has a positive and significant effect on employee performance at BPJS Ketenagakerjaan; and (4) work motivation significantly mediates the relationship between mental health and employee performance, indicating that improvements in employees’ mental health can enhance performance both directly and indirectly through increased work motivation.

ANALYSIS OF THE ROLE OF ORGANIZATIONAL COMMITMENT TO EMPLOYEE PERFORMANCE THROUGH WORK DISCIPLINE AT THE TOURISM OFFICE MAKASSAR CITY

2026-03-15T14:00:46+00:00

This study aims to analyze the role of organizational commitment in influencing employee performance by considering work discipline as a mediating variable at the Makassar City Tourism Office. The study employed a quantitative approach, employing a survey. Data were collected through questionnaires distributed to employees and analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results indicate that organizational commitment has a positive effect on employee performance. In addition, organizational commitment also positively influences work discipline. Work discipline is found to have a positive effect on employee performance and acts as a mediating variable in the relationship between organizational commitment and employee performance. These findings suggest that stronger organizational commitment fosters greater work discipline, thereby improving employee performance. This study contributes to the development of human resource management literature in the public sector and provides practical implications for government organizations in improving employee performance through strengthening organizational commitment and fostering a culture of work discipline.