Jurnal Ekonomi Ichsan Sidenreng Rappang

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

Agung Muliaman Anas — 2026-02-15

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

Annisah Nurul Fadilah T — 2026-02-12

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

Dewi Rospianti Sumadi — 2026-02-17

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

sudarmi sudarmi — 2026-03-02

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

Muh Irshan Sachrir — 2026-03-12

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

Widayanti Yusuf — 2026-04-07

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.

PERAN DIGITAL TRANSFORMATION MEMODERSI PENGARUH PUBLIC SERVICE MOTIVATION DAN KEPUASAN KERJA TERHADAP WORK LIFE BALANCE PADA PT. JASA RAHARJA (PERERO) WILAYAH SULAWESI UTARA

Stevan Elisender Miringan — 2025-05-06

This study aims to determine the Role of Digital Transformation in Moderating the Influence of Public Service Motivation and Job Satisfaction on Work Life Balance at PT. Jasa Raharja (perero) in North Sulawesi Region. This study uses a quantitative approach with an explanatory research design, data was collected from 62 respondents through a survey and analyzed with Structural Equation Modeling (SEM) via SmartPLS 3.0. The results of the study indicate that public service motivation has no significant effect on work life balance. This result is evidenced by the P Value value greater than the sig value (0.379 > 0.05). Job Satisfaction has a positive and significant effect on work life balance. This result is evidenced by the P Value value smaller than the sig value (0.000 < 0.05). Digital transformation has a positive and significant effect on work life balance. This result is evidenced by the P Value value smaller than the sig value (0.013 < 0.05). Digital transformation plays a moderating role in the relationship between public service motivation and work life balance. This result is proven by the P Value being smaller than the sig value (0.014 < 0.05) and digital transformation cannot play a moderating role in the relationship between job satisfaction and work-life balance. This result is proven by the P Value being greater than the sig value (0.305 > 0.05)

Strategi Pengembangan Bisnis Berbasis Brandpreneurship Menggunakan Metode SOAR pada Usaha Restoran Sultan Ayam Geprek

Zul Aswar Bakri — 2026-05-20

This study aims to examine and formulate a business development strategy based on brandpreneurship using the SOAR approach at Sultan Ayam Geprek Restaurant in Makassar City. The research is motivated by the suboptimal management of brand identity and the implementation of branding strategies, despite the business having strong potential in terms of strategic location, distinctive taste, and customer loyalty. The study employs a descriptive qualitative method, with data collected through interviews, observations, and documentation involving the business owner, employees, and loyal customers. The findings reveal that the main strengths of the business lie in its unique taste, affordable pricing, and strategic location. However, there are notable weaknesses related to the inadequate management of brand identity and less effective branding strategies. On the other hand, opportunities arise from the increasing public interest in fast food and the growing use of digital media. Based on the SOAR analysis, a brandpreneurship-based development strategy is proposed, focusing on strengthening brand identity, enhancing branding efforts, optimizing digital marketing, introducing menu innovations, and improving customer experience.

ANALYSIS OF SALES STRATEGY IN AGROTECH'S SUSTAINABLE HYDROPONIC BUSINESS TO REACH POTENTIAL CUSTOMERS IN MAKASSAR CITY

Andi Reski Nurhikmah — 2026-05-25

This study aims to examine the influence of entrepreneurship education, and the use of social media on entrepreneurial interest through entrepreneurial motivation in FEB UNM entrepreneurship students. This type of research is quantitative research. The research design used a survey method with questionnaires as data collection instruments. The study population is all UNM Entrepreneurship Students numbering 427 students. While the sampling technique uses the Proportional Random Sampling technique, which is calculated using from Slovin with a sample result of 84 respondents or 22% of the total population The research method used in this research is quantitative. This research can be a source of information or reference for teaching staff or lecturers in order to be able to direct and guide students related to the development of entrepreneurial interests, Students are also expected to deepen their interest in business management so that they are not focused on the knowledge produced, but also able to conduct business ventures and develop them.

USURY IN ONLINE LOANS: A REVIEW OF ISLAMIC LAW AND REGULATION IN THE CONTEMPORARY ERA

Rahman Pangerang — 2026-06-15

The development of the times has brought significant changes to human lifestyles and needs, particularly through the influence of social media, which shapes individuals’ lifestyles and self-perceptions. Intensive social media interaction encourages individuals to present an idealized image to gain social recognition, often one that does not reflect their actual conditions. To fulfill these needs, many people resort to online loans. This phenomenon has implications for consumptive behavior and the pursuit of social status, which, in some cases, may encourage economic practices that are not in accordance with Islamic principles, such as riba (usury). From an Islamic perspective, riba is strictly prohibited as stated in the Qur’an and Hadith because it contradicts the values of justice and economic balance. The Indonesian Ulema Council (MUI) defines riba as an additional charge without compensation arising from deferred payment that harms one of the parties involved. Although the prohibition of riba has a strong foundation, its implementation in the modern era faces various challenges, including the dominance of interest-based economic systems, low Islamic financial literacy, and limited regulations. The purpose of this study is to analyze society's consumptive behavior in using online loans to gain social recognition through the perspectives of the Qur’an, Hadith, and MUI Fatwas. This research employs a Systematic Literature Review (SLR) to examine theories, concepts, and findings from previous studies, drawn from books, journals, and empirical approaches grounded in direct experience and observation. The findings of this study reaffirm that the concept of riba in online loans in the contemporary era creates injustice and economic imbalance in society by imposing additional charges that disadvantage one of the parties involved.

PRIVACY BY DESIGN AS A CONSUMER PROTECTION INSTRUMENT: INTEGRATION OF ISO 31700-1:2023 INTO DIGITAL PRODUCT & SERVICE REGULATIONS IN INDONESIA

Rahmi Rahmi — 2026-05-21

This study aims to analyze the implementation of the Privacy by Design concept as an instrument of digital consumer protection in Case Number 235/Pdt/G/2020/PN.Jkt.Pst concerning the Tokopedia data breach, as well as to examine the relevance of integrating ISO 31700-1:2023 standards into Indonesian digital regulations. This research employs a normative legal method using statutory, case, and conceptual approaches. Legal materials were collected through library research consisting of laws and regulations, court decisions, academic journals, and international standards related to personal data protection. The findings indicate that the implementation of Privacy by Design principles in Indonesia’s digital systems has not been fully optimized. This is reflected in weak data security protection, limited user control over personal data, and regulatory approaches that remain reactive in nature. Although the Personal Data Protection Law has provided a stronger legal framework, the implementation of privacy by default principles and system design-based protection still requires more concrete technical regulations. This study concludes that integrating Privacy by Design principles and ISO 31700-1:2023 standards is essential to strengthen digital consumer protection, enhance personal data security, and create a safer, more transparent, and consumer-oriented digital ecosystem.

DETERMINANTS OF GREEN FINANCING IN INDONESIAN BANKS: EVIDENCE FROM SIZE, PROFITABILITY, AND CAPITAL ADEQUACY

Alia Rezki Amalia — 2026-06-03

Abstract

This study aims to analyze the influence of bank size, profitability, and capital adequacy on the volume of green financing in Indonesian banking companies. Green financing plays a crucial role in supporting the transition toward a sustainable economy. However, the internal factors of banks that drive its allocation still require further investigation. This research employs a quantitative approach using secondary data collected from financial reports and sustainability reports of banks listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. Through purposive sampling, eight banks were selected as samples based on data completeness criteria, resulting in a total of 40 observations. The analytical technique used is panel data regression with the Random Effect model. The results show that bank size and profitability have a positive and significant effect on the volume of green financing. In contrast, capital adequacy is not proven to have a significant effect. These findings indicate that large banks and highly profitable banks tend to be more active in channeling green financing, while the level of capital ratio is not yet a main determinant in the allocation of green credit in Indonesia. Bank size and profitability are the primary drivers of green financing in the Indonesian banking sector, whereas capital adequacy has not played a significant role. This study recommends that regulators strengthen incentive mechanisms that link capital adequacy with green financing performance, as well as encourage banks to integrate sustainability strategies into capital allocation in a more structured manner.

ANALYSIS OF PENTAHELIX ACTOR COLLABORATION IN THE DEVELOPMENT OF THE CREATIVE ECONOMY OF MSMES IN THE PANCASILA CULINARY CENTER OF PALOPO CITY

Samsuri Samsuri — 2026-06-27

This study examines the importance of Pentahelix actor synergy in developing a creative economy based on micro, small, and medium enterprises at the Pancasila Culinary Center in Palopo City. The issue addressed in this study arises from the significant potential of the culinary area as a local economic space, while it still faces challenges related to coordination, business capacity improvement, promotional strengthening, and sustainable mentoring. This study aims to analyze the roles of academics, business actors, communities, government, and media in supporting creative economy development, as well as to identify forms of collaboration, supporting factors, and inhibiting factors that influence the effectiveness of inter-actor synergy. This research employed a descriptive qualitative approach through observation, interviews, documentation, and literature review. The findings show that each actor has performed roles according to their respective capacities: the government acts as a facilitator, business actors serve as economic drivers, communities strengthen networks, academics provide knowledge-based assistance, and media support publication and promotion. Collaboration has been reflected in training, exhibitions, mentoring, promotion, and publication. However, it has not been fully optimized due to the absence of institutionalized coordination, unequal digital capabilities among business actors, and inconsistent program evaluation.

IMPLEMENTATION OF COMPUTER-BASED INFORMATION AND COMMUNICATION TECHNOLOGY EDUCATION FOR STUDENTS OF PETTA BARINGENG SOPPENG SENIOR HIGH SCHOOL

Nuzulul Afia Idris — 2026-06-18

The ever-expanding role of Information and Communication Technology (ICT) and its various aspects consistently have a positive impact on life. Therefore, it is crucial for students to learn Information and Communication Technology (ICT) effectively. However, the lack of opportunities for students to develop their potential in using computer applications hinders their technological skills. As a concrete step, this educational program focuses on utilizing IT for students at Petta Baringeng High School, Soppeng. The program's primary goal is to enhance student knowledge and make them independent, creative, and skilled in learning computer software, particularly Microsoft Word and Microsoft PowerPoint, as well as introducing them to computer hardware. This will equip them to utilize technology effectively and sustainably in the future.

DETERMINANTS OF THE IMPLEMENTATION OF SIMPLE FINANCIAL RECORDING IN MSMES: THE ROLE OF BASIC ACCOUNTING KNOWLEDGE AND FINANCIAL MANAGEMENT BEHAVIOR

Yasri Tarawiru — 2026-06-24

This study examines the influence of basic accounting knowledge and financial management behavior on the implementation of simple financial recordkeeping among Micro, Small, and Medium Enterprises (MSMEs) in Parepare City. The research was motivated by the low quality of financial records among MSMEs, which often limits business decision-making, performance evaluation, and access to formal financing. A quantitative survey approach was employed involving 30 MSME owners selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed through validity, reliability, normality, and multiple linear regression tests using IBM SPSS Statistics 26. The results indicate that all research instruments were valid and reliable, with Cronbach’s Alpha values above 0.70. Regression analysis shows that basic accounting knowledge has a positive and significant effect on the implementation of simple financial recordkeeping (β = 0.374; p < 0.001), while financial management behavior also has a positive and significant effect (β = 0.310; p = 0.015). Simultaneously, both variables significantly influence financial recordkeeping practices (R² = 0.960). The findings highlight the importance of accounting literacy and sound financial management behavior in strengthening MSME financial administration and sustainability.

IMPLEMENTATION OF EMKM SAK IN PREPARING FINANCIAL REPORTS OF BROTH CHICKEN TRADING BUSINESSES

Cindy Putri Fatika Sari — 2026-06-26

This study aims to determine the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the preparation of financial statements at SN Chicken Trading Business located in Empagae Traditional Market, Sidenreng Rappang Regency. This study also aims to analyze the financial recording process and the factors that influence the implementation of SAK EMKM in the business. The research method used is descriptive qualitative with data collection techniques through interviews, observation, and documentation. The data obtained were analyzed by comparing the business financial recording practices with the provisions for preparing financial statements based on SAK EMKM. The results of the study indicate that financial recording at SN Chicken Trading Business is still carried out in a simple manner and has not fully complied with SAK EMKM standards. After adjustments based on these standards, financial statements can be prepared in the form of an income statement, statement of financial position, and notes to financial statements. Factors influencing the implementation of SAK EMKM include limited accounting knowledge, limited human resources, and the lack of socialization regarding accounting standards for MSMEs.

THE INFLUENCE OF PRICE, LOCATION, PROMOTION AND FACILITY ON HOUSING PURCHASE DECISIONS

Wildayanti Wildayanti — 2026-06-28

This research discusses the influence of price, location, promotion and facility on housing purchase decisions (a study at PT. Sitawala Rio Rennu Perumahan Rezky Graha 2 Watampone). The objective of this research is to determine the influence of price, location, promotion and facility on purchase decisions for Perumahan Rezky Graha 2 Watampone. This research is a quantitative research using an Islamic economics and a sociological approach. The number of respondents is 70. The data collection techniques are questionnaires, observation and documentation. The data analysis technique is multiple linear regressions to determine the influence of price, location, promotion, and facility variables on housing purchase decisions. The results showed that the price and promotion variables had no significant effect on purchase decisions while the location and facility variables had a significant effect on purchase decisions. While, simultaneous testing showed that the price, location, promotion and facility variables had a significant effect on purchase decisions. Based on the results, it can be implied that the location and facility variables are aspects that must be maintained and even need to be further improved so that housing purchase decisions also increase. For the price and promotion variables, the developers must consider the sales price and sales promotion.

SCHOOL MANAGEMENT AND SUPERVISION APPROACHES: A STUDY OF THE DISTRIBUTION OF SCHOOL OPERATIONAL COST FUNDS (BOS) AT THE JUNIOR HIGH SCHOOL LEVEL

Makruf Makruf — 2026-06-28

This study aims to analyze the influence of school management and supervision on the distribution of School Operational Assistance Funds (BOS) at Junior High Schools in Tanjung Selor District, Bulungan Regency. The variables used in this study consist of school management as the first independent variable, supervision as the second independent variable, and BOS fund distribution as the dependent variable. This study employed a quantitative approach using a survey method. The research population consisted of principals, BOS treasurers, and school committee members at private junior high schools in Tanjung Selor District, with a total of 31 respondents. The sampling technique used proportional sampling. Data collection was conducted through questionnaires using a Likert scale. Data analysis was performed using SPSS software, including validity test, reliability test, multiple linear regression analysis, partial test (t-test), simultaneous test (F-test), and coefficient of determination (R²). The results showed that school management did not have a significant effect on the distribution of BOS funds. Supervision also did not have a significant effect on the distribution of BOS funds. Simultaneously, school management and supervision did not significantly influence the distribution of BOS funds. The findings indicate that the effectiveness of BOS fund distribution is more influenced by external factors such as government policies, bureaucratic systems, and fund distribution mechanisms rather than internal school factors.

THE EFFECT OF VILLAGE HEAD PERFORMANCE ON ECONOMIC DEVELOPMENT THROUGH VILLAGE-OWNED ENTERPRISES IN MARIO VILLAGE, BONE REGENCY

Syarifah Rafikah — 2026-06-28

This study aims to determine the effect of village economic development through village-owned enterprises on the performance of the village head of Mario Village, Libureng Subdistrict, Bone Regency. This study employs a quantitative research method and was conducted in Bone Regency, specifically in Mario Village, Libureng Subdistrict, Bone Regency, as well as other locations relevant to the research subject. The data used were primary data obtained from interviews and questionnaires administered to 112 respondents. The results of the analysis, using Path Analysis and Correlation Coefficient Analysis, showed a significant effect on village head performance. Data analysis was performed using the Classical Assumptions Test with SPSS software. The results of this study indicate that the variables in this study consist of Village Head Performance (X), Village-Owned Enterprises (BUMDes) (Z), and Village Economic Development (Y).

WHISTLEBLOWING AS A FRAUD PREVENTION INSTRUMENT: AN INTERNAL AUDITOR'S PERSPECTIVE

Abdul Gaffar — 2026-06-29

The increasing incidence of fraud across public and private organizations indicates that conventional internal control mechanisms are often insufficient to detect and prevent fraudulent activities at an early stage. In this context, a whistleblowing system has emerged as a strategic governance mechanism that enhances organizational transparency, accountability, and fraud prevention. This study aims to explore how internal auditors perceive whistleblowing as an instrument for fraud prevention, identify the factors influencing its effectiveness, and examine the role of internal auditors in fostering an anti-fraud culture. A qualitative research design with a phenomenological approach was employed. Data were collected through in-depth interviews with seven internal auditors, complemented by observations and document analysis. The data were analyzed using thematic analysis involving data condensation, data display, and conclusion drawing. The findings reveal that whistleblowing functions as an effective early warning system for detecting potential fraud. Its effectiveness is strongly influenced by internal auditor independence, whistleblower protection, organizational ethical culture, and management commitment to investigating reported violations. The study contributes to the literature by providing an in-depth understanding of whistleblowing from the perspective of internal auditors through a phenomenological lens, extending previous research that has predominantly adopted quantitative approaches. Practically, the findings emphasize the importance of integrating whistleblowing systems with internal control and fraud risk management to strengthen organizational governance and integrity. Future studies are recommended to involve a broader range of organizations and adopt mixed-methods approaches to enhance the transferability and generalizability of the findings.

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

Syahril Syahril — 2026-02-19

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

Sri Hutami Adiningsih S — 2026-02-17

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

Andi Dwi Wulandari — 2026-02-17

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

Rahmat Hidayat — 2026-02-19

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

Luthfurrahman Luthfurrahman — 2026-03-10

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

Muslimah Hamidah — 2026-04-18

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.

THE STRATEGIC ROLE OF ACCOUNTING INFORMATION SYSTEMS IN ENHANCING THE EFFECTIVENESS OF BUDGET PREPARATION AND IMPLEMENTATION

Masrullah Masrullah — 2026-05-11

This study aims to examine the role of Accounting Information Systems in the preparation and implementation of budgets at the Department of Trade and Industry of Gowa Regency. Accounting Information Systems play an important role in providing accurate, relevant, and timely information to support decision-making processes, particularly in budget management within government institutions. The research employed a qualitative descriptive method. The types of data used in this study consisted of primary and secondary data. Data collection techniques were carried out through observation, interviews, and documentation. Data analysis was conducted through the processes of data collection, data reduction, data presentation, and conclusion drawing. The results of the study indicate that Accounting Information Systems play a significant role in supporting the budget preparation process through the provision of integrated and systematic data. Furthermore, in budget implementation, Accounting Information Systems assist in recording, reporting, and budget control processes, thereby improving the effectiveness and efficiency of financial management. Nevertheless, several obstacles remain, including limitations in human resources and the suboptimal utilization of the system.

THE INFLUENCE OF ENTREPRENEURSHIP EDUCATION AND THE USE OF SOCIAL MEDIA ON ENTREPRENEURIAL INTEREST THROUGH ENTREPRENEURIAL MOTIVATION IN ENTREPRENEURSHIP STUDENTS OF FEB UNM

Andi Reski Nurhikmah — 2026-05-24

MARKETING STRATEGY TO INCREASE PRODUCT SALES AT PT MELIA SEHAT SEJAHTERA MAKASSAR BRANCH

Marwah Marwah — 2026-05-23

This research aims to analyze the digital marketing strategies in the business development of Melia Sehat Sejahtera (MSS) by examining five key aspects: digital promotion, competitive pricing, brand image strengthening, product innovation, and network empowerment based on the MLM/binary system. This study employs a qualitative approach with a case study method conducted through observation, in-depth interviews, and documentation. The findings reveal that MSS successfully optimizes digital media as an effective communication and promotional tool to expand consumer reach and enhance brand awareness. The competitive pricing strategy (member price) also strengthens loyalty and encourages network growth among members. Brand image reinforcement is carried out through product education, health seminars, and digital content that foster public trust. In addition, natural-based product innovation and differentiated marketing systems increase the company’s competitiveness. Network empowerment through training, mentoring, and incentive systems effectively supports the economic independence of its members. Overall, MSS's digital marketing strategy is holistic and capable of supporting business growth in the digital 4.0 era toward Society 5.0.

THE ROLE OF LOCAL GOVERNMENT IN RESOLUTION OF AGRARIAN CONFLICT: AN EMPIRICAL-JURIDICAL APPROACH IN PINRANG

Rahmi Rahmi — 2026-05-20

This study aims to analyze the role of local government in resolving agrarian conflicts through an empirical juridical approach in Maccorawalie Village, Pinrang Regency. Agrarian conflict is a complex and multidimensional issue influenced by unequal land ownership, overlapping regulations, weak legal protection, and conflicts of interest between communities, the government, and private sectors. This research employed an empirical juridical legal research method with a qualitative descriptive approach. Data were collected through interviews, observations, and documentation using both primary and secondary data sources relevant to the research problem. The findings reveal that the role of local government in resolving agrarian conflicts has not been carried out optimally. The local government, which should function as a mediator, facilitator, regulator, and coordinator, has not been able to perform these roles effectively. This is reflected in the absence of mediation efforts, weak facilitation for the community, lack of policy intervention, and poor coordination among institutions. In addition, the effectiveness of the local government’s role is influenced by legal uncertainty, limited authority, weak institutional coordination, lack of active government involvement, and allegations of land mafia practices. The implementation of agrarian conflict resolution also demonstrates a gap between normative law (das sollen) and the realities in practice (das sein). This research is expected to contribute to the development of agrarian law studies and serve as an evaluation material for the government in creating a more effective, fair, and sustainable agrarian conflict resolution system.

CONTRACTUAL FAIRNESS IN DIGITAL STANDARD AGREEMENTS ON THE SHOPEE PLATFORM: UNIFORMED CLAUSES, AUTO-RENEWAL, AND THE ‘INFORMED CONSENT’ STANDARD FROM A CONSUMER PROTECTION PERSPECTIVE

Dwi Putri Ariska — 2026-05-22

This study aims to analyze contractual justice in standard digital agreements on the Shopee platform, particularly regarding unilateral clauses, auto-renewal systems, and informed consent standards from a consumer protection perspective. This research employed a field research method using a qualitative and empirical juridical approach. Data were collected through observation, interviews, and documentation involving students of IAIN Parepare as active Shopee users. The findings indicate that Shopee’s digital standard agreements are still dominated by unilateral clauses that provide greater authority to business actors than consumers. In addition, the auto-renewal system in several services is not fully understood by users, potentially causing losses due to the lack of transparency in information delivery. The study also found that most users do not read or fully understand the terms and conditions before agreeing to use the service, indicating that the principle of informed consent has not been optimally implemented. Therefore, Shopee’s digital standard agreements have not fully reflected the principles of contractual justice and consumer protection. This study is expected to provide recommendations for business actors, consumers, and regulators in improving transparency and consumer protection in the digital era.

ARIMA AS A TOOL FOR EARLY WARNING OF INFLATION IN INDONESIA: SHORT-TERM FORECASTING AND THE CONTEXT OF ECONOMIC STABILITY

Farida Islamiah — 2026-06-08

Inflation is a key macroeconomic indicator affecting purchasing power, investment decisions, and overall economic stability; therefore, reliable forecasts are essential for proactive policy responses. This study aims to develop a monthly inflation forecasting model for Indonesia while interpreting its implications for economic stability. The data consist of Indonesia’s monthly inflation from January 2003 to April 2026 (280 observations) sourced from Bank Indonesia. The analysis applies the Autoregressive Integrated Moving Average (ARIMA) approach using standard steps: stationarity testing, model identification, parameter estimation, diagnostic checking, and forecasting. The results indicate that the series requires first differencing to achieve stationarity, and the most appropriate model based on statistically significant parameters, the lowest Akaike Information Criterion value among valid candidates, and white-noise residual diagnostics is ARIMA (0,1,2). Forecasts for May to December 2026 suggest inflation will fluctuate within a moderate range of 2.12% to 4.50%, peaking in August 2026 at 4.50% and reaching the lowest level in October 2026 at 2.12%. Overall, the projected pattern implies relatively controlled inflation dynamics, providing an early signal that can support price-stabilization policy planning and improve certainty for real-sector production and investment activities.

TRANSPARENCY AND ACCOUNTABILITY PERSPE CTIVE REGIONAL DECENTRALIZATION FUNDS AND VILLAGE FUND BUDGETS

Melisa Yanuar Susilo — 2026-05-15

The results of this research are based on Law Number: 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments regulating the new design of transfer funds to regions, regional income and expenditure. Likewise, it regulates how to monitor and provide evaluation of regional spending so that any existing budget can be used effectively and efficiently. The Ministry of Finance continues to strive to solve and eliminate gaps in the misuse of transfer funds to regions and village funds while seeking harmony between central and regional fiscal policies. This research aims to evaluate the level of transparency and accountability of transfers to regional and village funds through cash account management and assess the quality of government cash management and also evaluate government account management in increasing government revenue. This research uses a qualitative descriptive method by utilizing secondary primary data originating from various literature. From 2022 to 2023, it is even estimated that by the end of 2024, transfer funds deposited in regional government accounts throughout Indonesia at regional banks will average more than IDR 100 trillion. Deposition of funds will disrupt development and public service activities. In fact, it is hoped that government spending will be realized, which is the main stimulus for regional economic movements. By joining regional governments in the Treasury Single Account (TSA), all aspects of financial resource mobilization and expenditure can be managed as a whole by the government for the benefit of the people. Apart from strengthening and responding to the challenges of limited government financial resources. Existing idle cash can generate income. The participation of the Regional Government in implementing the Treasury Single Account (TSA) does not reduce the autonomy that has been mandated.

WORK FROM HOME, WORK DISCIPLINE, AND EMPLOYEE PRODUCTIVITY: A SYSTEMATIC LITERATURE REVIEW

Ades Asike — 2026-06-24

The development of flexible work arrangements in the post-COVID-19 era has significantly increased the implementation of Work From Home (WFH) practices across various organizations. This transformation has raised concerns regarding the factors influencing employee productivity, particularly work discipline as a behavioral control mechanism in remote working environments. Therefore, a systematic review is needed to integrate fragmented research findings and provide a more comprehensive understanding of the relationship between WFH, work discipline, and employee productivity. This study aims to identify research trends, analyze the theoretical and methodological approaches employed in previous studies, synthesize the relationships among variables, and identify existing research gaps. The study adopted a Systematic Literature Review (SLR) approach following the PRISMA 2020 guidelines. Literature searches were conducted through Scopus, Web of Science, ScienceDirect, Emerald Insight, SpringerLink, ProQuest, and Google Scholar databases covering the period from 2020 to 2025. Following the identification, screening, and eligibility assessment processes, 35 articles met the inclusion criteria and were analyzed using thematic analysis and narrative synthesis. The review findings indicate that WFH generally contributes positively to employee productivity by enhancing work flexibility and work-life balance. However, its effectiveness is strongly influenced by work discipline, organizational support, and the utilization of digital technology. Furthermore, inconsistencies were identified across studies due to differences in organizational contexts, job characteristics, and research designs. This study concludes that work discipline is a key determinant of successful WFH implementation and proposes an integrated conceptual framework that can serve as a foundation for future research, human resource management practices, and flexible work policy development.

Regional Segmentation of Bali and Nusa Tenggara Based on Socio-Economic Indicators for Digital Business Development Strategies

Adawiyah Asti Khalil — 2026-06-28

Interregional socio-economic disparities in Indonesia present both obstacles and opportunities for the expansion of digital business. This research aims to perform regional segmentation based on the Human Development Index (HDI), unemployment rate, and poverty percentage in order to formulate targeted recommendations for digital business strategies. The analytical method employed is K-Means Clustering, applied to data from 41 regencies and municipalities across Bali, West Nusa Tenggara (NTB), and East Nusa Tenggara (NTT). The dataset was sourced from Statistics Indonesia (BPS) for the year 2025. The findings reveal four distinct clusters with unique characteristics. Cluster 1 (advanced regions) features an HDI exceeding 83 and a poverty rate below 4%, making it suitable for premium digital services and on-demand business models. Cluster 2 (developing regions) has an HDI between 75 and 80 and poverty under 5%, indicating strong potential for e-commerce and fintech platforms. Cluster 3 (transitional regions) demonstrates an HDI of 70–75 with a poverty rate of approximately 12%, aligning well with digital education and healthcare services. Cluster 4 (lagging regions) reports an HDI below 70 and poverty exceeding 22%, necessitating an inclusive strategy focused on digital services that address basic needs. In conclusion, socio-economically driven regional segmentation proves effective in designing digital business strategies that are responsive to the distinct profiles of each cluster.

Keywords : Regional Segmentation, Digital Business, K-means clustering, Human Development Index, Digital Divide

THE LEVEL OF INFLUENCE OF HUMAN RESOURCES PROFESSIONALISM AND CAREER DEVELOPMENT ON THE PERFORMANCE OF EMPLOYEES OF THE WAJO DISTRICT BKPSDMD

Salmia Jumri — 2026-06-29

This study was designed to examine how professionalism and career development can influence employee performance at the Wajo Regency Human Resources Development Agency (BKPSDMD). Employee performance in the public sector depends not only on target achievement but also on individual capacity, including competence, efficiency, effectiveness, and responsibility. Career development is a crucial component that can increase employee productivity through clear career paths, training opportunities, and improved work quality. Quantitative associative analysis and descriptive data analysis were used for data analysis. This study utilized primary data in the form of respondent responses with a total sample of 81 individuals. The data were processed using IBM SPSS 26. The results indicate that (1) Human Resource Development at the Wajo Regency BKPSDMD Office is in the very good category, (2) Employee Performance at the Wajo Regency BKPSDMD is in the very good category, and (3) there is a positive influence between Human Resource Development and Employee Performance at the Wajo Regency BKPSDMD. Data analysis used multiple linear regression to determine the level of influence of Employee Professionalism and HR Career Development on employee performance.

NEGOSIASI TEKNOLOGI DALAM PENGELOLAAN SDM UMKM: STUDI KUALITATIF ADOPSI E-HRM PADA SEKTOR PERDAGANGAN DI KABUPATEN PASER

Dedy Darmawan — 2026-06-27

Penelitian ini mengkaji adopsi Electronic Human Resource Management (E-HRM) pada UMKM sektor perdagangan di Kabupaten Paser sebagai respons terhadap kebutuhan pengelolaan sumber daya manusia yang lebih tertib, cepat, dan berbasis data. Fokus penelitian diarahkan pada pengalaman pemilik UMKM, pengelola toko, staf administrasi, dan karyawan dalam menggunakan aplikasi absensi, pencatatan gaji, penjadwalan kerja, komunikasi digital, serta dokumentasi karyawan. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus deskriptif melalui wawancara mendalam, observasi, dokumentasi, dan analisis tematik refleksif. Hasil penelitian menunjukkan bahwa adopsi E-HRM membantu mempercepat administrasi absensi, penggajian, penjadwalan, dan akses data karyawan. Namun, implementasinya masih dinegosiasikan dengan literasi digital yang beragam, biaya aplikasi, jaringan internet, kebiasaan manual, dan rasa diawasi yang dialami sebagian karyawan. Temuan ini menegaskan bahwa E-HRM tidak hanya berfungsi sebagai alat administratif, tetapi juga sebagai kapabilitas digital yang dapat memperkuat efisiensi manajemen SDM dan kinerja bisnis melalui keteraturan operasional, kedisiplinan kerja, kualitas pelayanan, serta pengambilan keputusan berbasis data.

THE INFLUENCE OF FINANCIAL LITERACY ON DIGITAL PAYMENT USAGE AMONG STUDENTS OF THE FACULTY OF ECONOMICS AND BUSINESS UNIVERSITAS TEUKU UMAR

Khoirun Nisa Hsb — 2026-06-08

The development of information technology has driven an increase in the use of digital payment systems across various groups, including college students. One of the factors presumed to influence digital payment usage is financial literacy. This study aims to analyze the influence of financial literacy on the use of digital payments among students of the Faculty of Economics and Business at Teuku Umar University. The research utilizes a quantitative approach with primary data obtained through questionnaire distribution, yielding 238 respondents. Data analysis was conducted using simple linear regression with SPSS testing. The results indicate that financial literacy has a positive and significant influence on digital payment usage, with a calculated t-value of 8.907, which is greater than the t-table value of 1.651, and a significance value of 0.000 (less than 0.05). The coefficient of determination ($R^2$) of 0.252 indicates that financial literacy accounts for 25.2% of the variation in digital payment usage, while the remaining percentage is influenced by other factors outside this study. This research concludes that the higher the level of students' financial literacy, the higher their tendency to utilize digital payment services effectively, safely, and sustainably.

Design and Validation of a FAIR-Compliant Semantic Ontology for Sustainability Reporting

Tri Frida Suryati — 2026-06-28

Sustainable fashion involves complex interactions among material, manufacturing, ethical, and socio-cultural dimensions; however, a formalized semantic framework remains insufficiently developed. This study aims to develop and validate a semantic ontology framework, namely the Fashion and Textile Semantic Knowledge Ontology (FTOs), to systematically and interoperably represent and integrate various dimensions of sustainable fashion. The FTOs was constructed using the NeOn Ontology Engineering Methodology (Scenario 2) to ensure modularity, integration of multiple sources, and iterative refinement through collaboration with domain experts. The ontology consists of eight primary classes: Fiber Type, Yarn Composition, Fabric Lifecycle, Manufacturing Process, Ethical Design, Consumer Awareness, Cultural Aesthetic, and Policy Framework. These classes are interlinked through semantic relations, including isMadeOf, affects, contributesTo, influences, and enables. Validation was conducted using SPARQL-based competency questions and structured domain-expert evaluation, resulting in a mean precision of 95.9 percent, a recall of 90.4 percent, and an overall validity index of 4.74 out of 5. These outcomes confirm the ontology's semantic coherence, inferential reliability, and practical applicability. The integration of cultural and ethical dimensions bridges sustainability semantics with identity-driven consumption patterns, providing a novel contribution to sustainability informatics. The FTOs framework is FAIR-compliant, reusable, and interoperable. It enables AI-driven applications in circular economy modeling, eco-label tracking, and policy simulation, and supports the operationalization of SDG 8 (Decent Work and Economic Growth) and SDG 12 (Responsible Consumption and Production). The ontology provides a replicable foundation for cross-domain sustainable knowledge integration, with potential for extension to multi-lingual datasets and dynamic lifecycle analytics.

THE IMPACT OF FINANCIAL LITERACY AND DIGITALIZATION ON THE PERFORMANCE OF SONGKOK RECCA MSMES IN BONE REGENCY

Sitti Hardiyanti — 2026-06-29

Micro, Small, and Medium Enterprises (MSMEs) producing Songkok Recca, a traditional Bugis handicraft in Bone Regency, represent a culturally based industry with considerable economic potential. However, these enterprises continue to face challenges related to financial literacy and the adoption of digital technology. This study aims to examine the effects of financial literacy and digitalization on the performance of Songkok Recca MSMEs in Bone Regency, both partially and simultaneously. The study employed a quantitative approach with a causal-comparative research design, involving 30 MSME owners selected through simple random sampling. Data were collected using a five-point Likert-scale questionnaire and analyzed using multiple linear regression with IBM SPSS Statistics Version 26. The findings indicate that financial literacy has a positive and statistically significant effect on MSME performance (t = 3.939; p = 0.001), whereas digitalization has a positive but statistically insignificant effect (t = 0.532; p = 0.599). Simultaneously, financial literacy and digitalization have a positive and statistically significant effect on MSME performance (F = 32.334; p < 0.001), with a coefficient of determination (R²) of 0.705. These findings suggest that improving financial literacy is the primary factor in enhancing the performance of Songkok Recca MSMEs, while greater optimization of digitalization should continue to be encouraged to strengthen business competitiveness and long-term sustainability.

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

Hendra Gunawan — 2026-03-15

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.