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, Damas Gianlugi Alrizqi, Yulnita Muchtar — Sun, 15 Feb 2026 00:00:00 +0000

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, Marini Sumarni, Miftahul Nurjannah Jamal — Thu, 12 Feb 2026 00:00:00 +0000

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, Ilham Safar, Syamsuddin Bidol — Tue, 17 Feb 2026 00:00:00 +0000

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

Mon, 02 Mar 2026 00:00:00 +0000

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, Ade Vidya Eryanti K — Thu, 12 Mar 2026 00:00:00 +0000

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, Ramlawati Ramlawati, Taupan Taupan — Tue, 07 Apr 2026 00:00:00 +0000

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, Rahmisyari Rahmisyari, Marten Puyo — Tue, 06 May 2025 00:00:00 +0000

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, Muhammad Rakib, Hajar Dewantara — Wed, 20 May 2026 00:00:00 +0000

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, Asmayanti Asmayanti, Sudarmi Sudarmi, Asriyani Amrullah — Mon, 25 May 2026 00:00:00 +0000

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.

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

Wed, 20 May 2026 00:00:00 +0000

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

Fri, 22 May 2026 00:00:00 +0000

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, Via Amalia, Muh. Qardawi Hamzah — Mon, 08 Jun 2026 00:00:00 +0000

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.

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

Thu, 19 Feb 2026 00:00:00 +0000

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, Ratnah S, Is Arianto Pratama, Kurniawan Kurniawan — Tue, 17 Feb 2026 00:00:00 +0000

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, Muliyadi Hamid, Ilham Safar — Tue, 17 Feb 2026 00:00:00 +0000

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, Noor Hasana Hakim, Wahyu Muh Syata — Thu, 19 Feb 2026 00:00:00 +0000

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, Meita Pragiwani — Tue, 10 Mar 2026 00:00:00 +0000

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, Mubaraq Raihan Muhammad — Sat, 18 Apr 2026 00:00:00 +0000

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

Mon, 11 May 2026 00:00:00 +0000

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, Sumiati Tahir , Hasisa Haruna, Andi Anggi Kemalasari — Sun, 24 May 2026 00:00:00 +0000

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

Marwah Marwah, Agus Syam, Muhammad Alfa Sikar — Sat, 23 May 2026 00:00:00 +0000

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.

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

Thu, 21 May 2026 00:00:00 +0000

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, Muh. Qodri Alfairus, Nur Abshari Abbas — Wed, 03 Jun 2026 00:00:00 +0000

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

Hendra Gunawan — Sun, 15 Mar 2026 00:00:00 +0000

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.