Jurnal Ekonomi Ichsan Sidenreng Rappang

REVITALIZATION OF PUBLIC SERVICE AGENCY AT LABUANG BAJI REGIONAL PUBLIC HOSPITAL MAKASSAR USING BALANCED SCORECARD METHOD

Rezki Nurfadillah, Farida Islamiah, Sri Asmirani — Tue, 15 Apr 2025 00:00:00 +0000

This study aims to evaluate the financial and non-financial performance of Labuang Baji Regional General Hospital (RSUD Labuang Baji) in Makassar before and after its transition to a Public Service Agency (BLU/BLUD). The hospital serves as the research object, with a four-year observation period from 2011 to 2014. The years 2011 and 2012 represent the period before becoming a Public Service Agency, while 2013 and 2014 represent the period after the transition.

This research is a qualitative descriptive study using a case study approach. Data analysis was carried out using the Balanced Scorecard method, with data collection strategies including data triangulation, methodological triangulation, and theoretical triangulation. In general, there were no significant differences in strategic approaches before and after becoming a BLU/BLUD, except for differences in the percentage of targets to be achieved.

The findings indicate that the performance of RSUD Labuang Baji improved following its transformation into a Public Service Agency. Financial performance exceeded target expectations, and most non-financial performance indicators also improved and met the established targets. These improvements are reflected in the performance scale results: prior to becoming a BLU/BLUD, the hospital’s performance was rated as "fair" with an average score of 0.40. After the transformation, the performance improved to a "good" category with an average score of 0.67

THE EFFECT OF NET PROFIT MARGIN AND EARNING PER SHARE ON STOCK PRICE AT PT. MANDALA MULTIFINANCE, Tbk

andi sartika, Ifwana Ifwana — Sun, 18 May 2025 00:00:00 +0000

This study aims to examine the influence of Net Profit Margin (NPM) and Earnings Per Share (EPS) on stock prices at PT Mandala Multifinance, Tbk. The types of data used in this research are both qualitative and quantitative, with secondary data serving as the primary data source. The analytical methods employed include multiple linear regression, coefficient of determination (R²), correlation coefficient (R), as well as F-test and t-test. The results show the regression equation as follows: Y = 821.104 + 18.682X₁ + 0.680X₂ + e. The coefficient of determination (R²) is 0.043, and the correlation coefficient (R) is 0.208, indicating a very weak relationship between the independent variables and the stock price. The F-test result shows that the calculated F-value (0.14) is less than the critical F-value (5.14), indicating that NPM and EPS simultaneously have no significant effect on stock prices. Partially, the t-test results show that NPM (t-value = 0.32) and EPS (t-value = 0.12) are both lower than the critical t-value (1.943), suggesting that neither variable has a significant influence on the stock price of PT Mandala Multifinance, Tbk.

THE EFFECT OF THE APPLICATION OF THE INFORMATION SYSTEM OF THE REGIONAL GOVERNMENT OF THE REPUBLIC OF INDONESIA ON THE SATISFACTION OF USERS OF ACCOUNTING INFORMATION SERVICES AT THE OFFICE OF THE REGIONAL FINANCIAL AND ASSET AGENCY OF SIDENRENG RAPPANG D

Rifky Adith Fitra, Kurniawan Kurniawan, Usman Rahman — Thu, 22 May 2025 00:00:00 +0000

This study is motivated by the transition of the use of the Regional Government Information System application and at the beginning of 2024 it became the Republic of Indonesia Regional Government Information System which has been implemented in all regions of the Republic of Indonesia. This study aims to determine the effect of the Republic of Indonesia local government information system (X) including content (X1), accuracy (X2), format (X3), ease of use (X4), and timeliness (X5) on user satisfaction of accounting information services (Y) at the Sidenreng Rappang Regency Regional Finance and Asset Agency office using the end-user computing satisfaction method as a tool to measure user satisfaction. The population in this study were civil servants in the scope of the office totaling 46 people and also the number was drawn into a sample in this study using a saturated sampling technique totaling 46 people who would be given a questionnaire. The analysis model used to prove the hypothesis is path analysis. The results showed that of the 46 respondents studied, of the 6 hypotheses proposed, 3 hypotheses were rejected and 3 hypotheses were accepted. Where the partially accepted variables are format (X3) and timeliness (X5), and the rejected variables are content (X1), accuracy (X2), and ease of use (X4). Simultaneously, the five variables are proven to simultaneously affect the user satisfaction variable (Y). Based on this, in order to develop in the academic field, it is hoped that further researchers will develop variables and increase the number of respondents for better results.

Risk Perception and Investment Decisions among Generation Z: A Comparative Study of Economics and Non-Economics Students in Makassar City

Mukhammad Idrus — Sun, 08 Jun 2025 00:00:00 +0000

This study aims to examine the differences in risk perception and investment decision-making among students with economic and non-economic academic backgrounds in Makassar City. Employing a quantitative approach and utilizing independent sample t-tests, the research collected responses from 90 students representing both disciplines. The results indicate that there are no statistically significant differences in either risk perception or investment decision-making between the two groups (p > 0.05). These findings suggest that academic background does not substantially influence students’ investment behaviors, which may instead be shaped by individual experiences, access to financial education, and exposure to investment-related content through digital platforms. The study highlights the growing role of financial information accessibility in bridging knowledge gaps across disciplines and underscores the need for inclusive financial literacy programs at the university level. These programs should target students from all academic areas to foster sound financial decision-making among youth. This research contributes to the understanding of behavioral finance among the young generation in emerging economies and calls for further studies with broader samples and multi-factorial models.

CHARACTER-BASED EDUCATION STRATEGY IN THE DIGITAL ERA INTEGRATED ISLAMIC SCHOOL CIBINONG

Muhammad Yazid Syukrillah, Diah Pranitasari — Wed, 11 Jun 2025 00:00:00 +0000

This study aims to formulate a strategy for Character Education in the digital era of Islamic Schools. Using a descriptive and exploratory approach, this study combines qualitative and quantitative methods with SWOT and AHP analysis. Data were collected through purposive sampling involving principals, senior teachers, management staff, and parent representatives. The results of the PESTEL analysis show that political, economic, social, technological, environmental, and legal factors provide opportunities and challenges for SIT. Industry analysis using Porter's Five Forces reveals a high level of competition, with threats from new entrants and substitute products. Through the SWOT matrix, internal strengths and weaknesses as well as external opportunities and threats faced by the school were identified. The proposed strategies include developing superior character and technology-based programs, digitizing the academic system, improving the quality of human resources, and strengthening partnerships with Islamic institutions. The AHP method was used to set strategic priorities, with the results showing that learning and curriculum innovation strategies are the main priorities. This study provides concrete recommendations to improve the competitiveness and quality of education at SIT Al-Fath, as well as building a reputation as a leading Islamic school in the Cibinong area.

THE EFFECT OF PRICE CUTS AND PRODUCT ARRANGEMENT ON CONSUMER IMPULSE BUYING BEHAVIOR AT MR. DIY SIDENRENG RAPPANG REGENCY

Auliyah Nurwafiyyah, Muhammad G. Try Heady S., Haeril Haeril — Fri, 20 Jun 2025 00:00:00 +0000

The current retail business competition in Indonesia is very tight, as evidenced by the number of retailers that are widely spread throughout Indonesia both local, national and international. Indonesia is one of the countries that has a high level of consumption of retail goods. The pattern of consumer behavior that can be found when in a retail store is to make spontaneous and unplanned purchases referred to as impulse purchases. The purpose of the study was to determine how much influence discounts and product arrangements in the store have on impulse purchases at MR.DIY Sidenreng Rappang Regency. This research is a quantitative study using primary data from 100 respondents at MR.DIY consumers in Sidenreng Rappang Regency. The data analysis used in this research is multiple linear regression analysis. The results of this study indicate that the discount variable has no significant effect on impulse purchases, while product arrangement in the store has a significant effect on impulse purchases.

ANALYSIS OF THE EFFECTIVENESS OF DIGITAL PROMOTION STRATEGIES IN ONLINE-BASED SMALL AND MEDIUM ENTERPRISES (SMEs) IN BONE DISTRICT

Karmila Karmila, Abdul Haris — Mon, 30 Jun 2025 00:00:00 +0000

Digital transformation has brought significant changes to the marketing strategies of small and medium enterprises (SMEs), including those in Bone Regency. This study aims to analyze the digital promotion strategies implemented by online-based SME actors and to evaluate the effectiveness and challenges in their implementation. The research uses a descriptive qualitative approach, with data collection techniques including interviews, observation, and documentation. The results of the study show that most SME actors have utilized social media and marketplaces such as Instagram, Facebook, WhatsApp Business, and TikTok Shop. However, the use of more advanced digital marketing features such as paid advertising and analytics remains very limited. The main challenges include low digital literacy and limited access to training. Nevertheless, there are significant opportunities through the growing trend of online shopping and the potential for collaboration with local influencers. Two business actors who applied educational content strategies and two-way communication successfully increased their sales significantly. This study recommends the need for more structured digital marketing training for SME actors to improve promotional effectiveness and business competitiveness in a sustainable manner.

TINJAUAN PUSTAKA TENTANG FLEKSIBILITAS KOGNITIF DI BIDANG MANAJEMEN BISNIS DAN AKUNTANSI MENGGUNAKAN DATABASE SCOPUS

Sat, 28 Jun 2025 00:00:00 +0000

This study aims to examine the development of research on cognitive flexibility in the fields of business management and accounting through a bibliometric approach based on data from the Scopus database. Cognitive flexibility is understood as an individual’s ability to shift perspectives and adapt responses to situational dynamics, which is crucial in modern managerial decision-making. The analysis was conducted on 166 documents published between 1989 and 2025. The results show a significant increase in publication volume since 2019, with research articles dominating (98.8%). The journal that most frequently published related articles is the Journal of Business Research, while the most productive author is Septianto, F. The largest contributions come from institutions in the United States, China, and Australia. The subject areas are dominated by Business, Management and Accounting (45.5%), followed by Social Sciences and Psychology. These findings indicate that cognitive flexibility is an increasingly global and interdisciplinary topic, with great potential for further development in the context of strategic management, organizational innovation, and human resource development.

Regional Government Performance in Handling Terminal Retributions: A Case Study of Jayawijaya Regency, Papua Pegunungan Province

Soltan Takdir, Welius Wetapo — Sun, 29 Jun 2025 00:00:00 +0000

This study aims to analyze the terminal retribution management system at Jibama Terminal, Jayawijaya Regency, focusing on four indicators: collection, audit, utilization, and incentives. The method used is a descriptive qualitative approach with data collection techniques through interviews, observation, and documentation. The results show that the collection process is not carried out directly through the Transportation Agency office, audits are conducted sporadically, retribution funds have not been optimally utilized for terminal services, and officer incentives are not fully equitable. These findings reflect a gap between policy and implementation in the field. This study recommends the need for digitalization, strengthening human resource capacity, and inter-institutional collaboration to improve the effectiveness of the retribution management system. This study contributes to the development of a more adaptive and sustainable regional public service system..

SALES TREND ANALYSIS OF TYZA HANDBODY PRODUCT USING SIMPLE LINEAR REGRESSION

Ratih Suwanti, Sri Ayu — Mon, 30 Jun 2025 00:00:00 +0000

This study aims to analyze the sales trend of the TYZA Handbody product, a personal business established in 2022 in Gowa, South Sulawesi. The business focuses on selling whitening handbody products through both online and in-store channels. This research employs a quantitative method with data collection techniques including questionnaires and documentation. Data analysis was carried out using simple linear regression with the assistance of SPSS. The results show that sales experienced a consistent upward trend from the first to the fifth month, with a significant increase occurring in the sixth and seventh months. The regression equation obtained was Yt = 60.857 + 53.750X, which was used to forecast sales trends from the eighth to the twelfth month. The predictions indicated a steady increase in sales, providing a valuable basis for future marketing strategy decisions. This research offers useful insights for business owners to make data-driven decisions and maximize business growth opportunities.

DYNAMICS OF REGIONAL BUDGETING: PIERRE BOURDIEU'S ANALYSIS OF POLITICAL FIGHTS AND STAKEHOLDERS' CONFLICT OF INTERESTS

Andi Faisal, Adriansyah Adriansyah, Yulia Yunita Yusuf — Fri, 09 May 2025 00:00:00 +0000

This study aims to analyze the dynamics of budgetary battles between the executive and legislative branches in North Toraja Regency, using Pierre Bourdieu’s theory of habitus and capital as the analytical framework. The regional budgeting process often becomes a battleground between two competing parties seeking favorable budget allocations to advance their political interests. Employing a qualitative case study approach, data were collected through in-depth interviews with local government officials, members of the regional legislature (DPRD), and community leaders directly involved in budget decision-making. The findings reveal that political actors both executive and legislative utilize political capital, social capital, and symbolic capital to advocate for their interests during the budgeting process, which frequently results in political compromises that sacrifice public needs. The use of habitus, shaped by local social and cultural experiences, also plays a significant role in shaping the perceptions and actions of political actors in the budgeting process. The study finds that regional budgeting in North Toraja is influenced not only by public needs but also by personal and group interests, leading to inefficient, non-transparent, and unaccountable budget allocations. This research contributes to a deeper understanding of regional budget dynamics and offers recommendations for improving transparency and accountability in the budgeting process.

PENGARUH GAYA KEPEMIMPINAN TERHADAP KINERJA KARYAWAN DIVISI AFTER SALES (SERVICE) PT.HADJI KALLA TOYOTA CABANG LUWUK BANGGAI

Yanto Naim, Andri Sugyanto, Ahmad Ahmad, Muhtar Muhtar, Rivani Rustam Pabe — Fri, 30 May 2025 00:00:00 +0000

Penelitian ini bertujuan untuk mengidentifikasi seberapa besar pengaruh gaya kepemimpinan terhadap kinerja karyawan divisi after sales PT. Hadji Kalla Toyota cabang Luwuk Banggai. Jenis penelitian ini adalah penelitian asosiatif, penellitian ini menanyakan hubungan dua variabel yaitu variabel kepemimpinan dan variabel kinerja karyawan. Metode analisis dalam penelitian ini menggunakan metode analisis regresi sederhana, analisis korelasi, koefisien determinasi serta pengujian hipotesis menggunakan uji t. keseluruhan metode analisis menggunakan program SPSS versi 24. Dari hasil perhitungan regresi didapatkan nilai sebesar Y = 3,0280,293X. Sedangkan nilai koefisien korelasi (r) sebesar 0,271 dan koefisien determinasi (R²) sebesar 0,073 atau 7,3%. Hasil perhitungan Uji-t menunjukkan t-_hitung= 1,790 > t-_tabel= 1,69389. Hal ini menyatakan bahwa terdapat pengaruh gaya kepemimpinan terhadap kinerja karyawan divisi after sales PT. Hadji Kalla Toyota Cabang Luwuk Banggai.

ANALYSIS OF HUMAN RESOURCE DEVELOPMENT STRATEGIES: PERSPECTIVES ON HUMAN INVESTMENT MANAGEMENT (HIM), HUMAN RESOURCE MANAGEMENT (HRM), AND HUMAN CAPITAL MANAGEMENT (HCM)

Sumartan Sumartan, Muh Akob, Edy Jumady, Syamsu Alam, Herman Syahruddin — Mon, 30 Jun 2025 00:00:00 +0000

Human resource development (HRD) has become a strategic factor in enhancing organizational competitiveness and sustainability in the era of global competition. However, partial approaches to HR management often hinder the optimal utilization of individual and organizational potential. This study aims to analyze HRD strategies from three main perspectives: Human Resource Management (HRM), Human Capital Management (HCM), and Human Investment Management (HIM). The research employs a literature review method with a descriptive qualitative approach, examining various scholarly sources related to the concepts and practices of HRD. The findings indicate that HRM focuses on operational aspects such as recruitment and training; HCM emphasizes the management of competencies as strategic assets; while HIM views human resources as long-term investments requiring sustainable development planning. The integration of these three perspectives offers a more holistic approach to designing effective HRD strategies. This study concludes that a balanced emphasis on operational efficiency, human capital optimization, and investment orientation in HR management is essential to achieving long-term organizational goals.

THE ROLE OF WORK LIFE BALANCE AND REWARDS ON SOCIAL CONNECTIONS AND ORGANIZATIONAL COMMITMENT GENERATION Z EMPLOYEES IN BEKASI

Priandini Fadhillah Ayuningrum, Diah Pranitasari — Sun, 08 Jun 2025 00:00:00 +0000

This study aims to identify the extent to which Work-Life Balance (X1) and rewards (X2) affect organizational commitment (Y2) with social connectedness (Y1) functioning as a mediating variable. The method used in this study is quantitative. In this study, the population of generation Z workers in Bekasi City based on the Bekasi City Central Statistics Agency was 446,992 workers. The researcher chose snowball sampling in determining the sample. The number of samples in this study was 400 respondents. The method that will be used by the researcher is quantitative data analysis. This method presents data in the form of numbers and emphasizes objective research results through descriptive statistical analysis. To manage the data, the researcher will utilize computer software, namely SmartPLS version 4. SmartPLS version 4 is used to calculate statistical values, conduct construct validity and reliability tests (AVE, Composite Reliability, Outer Loadings), and test structural models (path coefficient, R-square, and Q-square). The results of the study showed that Work-Life Balance has an effect on Organizational Commitment, Rewards have an effect on Organizational Commitment, Work-Life Balance has an effect on Social Connectedness, Rewards have an effect on Social Connectedness, Social Connectedness has an effect on Organizational Commitment, Social Connectedness can indirectly mediate the effect of Work-Life Balance on Organizational Commitment, Social Connectedness can indirectly mediate the effect of Rewards on Organizational Commitment.

Evaluation of the Performance of the Investment and Integrated One-Stop Service Department (DPMPTSP) of Sidenreng Rappang Regency Through Public Satisfaction Survey

Muhammad Ammar Ammar, Nurfajri Ardianti — Fri, 13 Jun 2025 00:00:00 +0000

This research aims to evaluated the performance of the Investment and One-Stop Integrated Services department (DPMPTSP) of Sidenreng Rappang Regency through a community satisfaction survey. The method used in this research is employing a descriptive analysis approach, inferential analysis such as correlation analysis and quadrant analysis, and adding qualitative analysis using Word Cloud. In addition, the indicators used and the measurement procedures refer to the guidelines of Permenpan RB No. 14 of 2017. The data collection technique began with accidental sampling, selecting samples from individuals who are randomly encountered at the location and have just been served by the DPMPTSP, followed by filling out a questionnaire through face-to-face interviews. Based on the research results, the Public Satisfaction Index (IKM) of DPMPTSP obtained a score of 3.101, which falls into the "Good" category or a "B" score with a conversion value of 77.536. Based on the correlation analysis, a significant correlation was found between officer behavior and service procedures with a value of 0.464, categorized as "moderate correlation". Meanwhile, based on the quadrant analysis, the service elements located in quadrant II that need to be maintained are the cost/tariff and infrastructure. Based on the qualitative analysis of the Word Cloud, the community assesses the competence of the officers by their ability to serve quickly, skillfully use computers, and provide good service, while the community evaluates the officers' behavior based on their friendliness, politeness, and warmth in conversation

ANALYSIS OF EMPLOYEE WORK ABILITY BASED ON WORK EXPERIENCE FACTORS, WORK ENVIRONMENT, REWARDS AND SOFT SKILL GRANTING AT PT. MAKMUR KARYA PERSADA MAKASSAR

Muhammad Erfan, Muh. Reski Iskandar — Thu, 19 Jun 2025 00:00:00 +0000

This study aims to determine and analyze employee work ability based on factors of Work Experience, Work Environment, Awards and Soft Skills and which variables are dominant in influencing PT Makmur Karya Persada Makassar. The type of research used is quantitative analysis. In this study, the analysis method used is regression analysis, in this case the regression used is multiple regression analysis using SPSS software version 26. Based on the results of the study, it shows that the Soft Skill, Awards, work environment, and work experience variables together have a significant influence on employee performance and have a very strong influence on employee performance. The Soft Skill variable partially has a dominant influence on employee performance at PT. Makmur Karya Persada Makassar This means that in order to achieve more effective employee performance based on the goals and expectations of the organization, employees must be given good training and education in order to improve their technical abilities and skills based on the main functions and duties of an employee.

ANALYSIS OF THE INFLUENCE OF WORK EXPERIENCE, WORK ENVIRONMENT, REWARDS AND TRAINING ON EMPLOYEE PERFORMANCE

Akbar Said, Muh Resky Iskandar — Fri, 27 Jun 2025 00:00:00 +0000

The study aims to determine and analyze the influence of Work Experience, Work Environment, Awards and Training on employee performance and which variables have the most influence on the Kalla Aspal Division at PT Bumi Sarana Utama Makassar. This type of research is quantitative research. Quantitative data is data that is managed by calculating or spreading it into numbers or values related to employee performance. The analysis tool used in this study is multiple linear regression analysis to test whether there is a relationship or influence between the two independent variables (X) with or more dependent variables (Y). Based on the results of the study, it shows that the variables Work Experience, Work Environment, Awards, and training together have a significant influence on employee performance and have a very strong influence on employee performance. Partially, the variables Work Experience, Work Environment, Awards, and training have a positive and significant effect on employee performance at PT. Bumi Sarana Utama Makassar. The variable Work Experience partially has a dominant effect on employee performance at PT. Bumi Sarana Utama Makassar

ANALYSIS OF COMPANY VALUE DETERMINANTS: A STUDY OF LQ45 ISSUERS ON THE INDONESIA STOCK EXCHANGE

Hasma Hasma, Nengsi Sudirman — Sun, 29 Jun 2025 00:00:00 +0000

This study aims to test independent variables including the effect of profitability, leverage, and company size on company value. This study is a quantitative study with an associative approach. This study uses a sample of financial statements of LQ 45 index companies listed on the Indonesia Stock Exchange for the period 2020-2024. Based on the purposive sampling method, the number of companies sampled in this study was 16 companies out of 45 companies with observations for 5 years. Hypothesis testing in this study uses multiple regression techniques using the Statistical Package for the Social Science (SPSS) version 26 program. The results of this study indicate that profitability, leverage and company size have a simultaneous and significant effect on company value. Partially, profitability and leverage have a positive and significant effect on company value. While company size does not affect company value. Simultaneously, profitability, leverage and company size have a significant and significant effect on company value.

RISK ANALYSIS BASED ON ISO 31000 TO IMPROVE OPERATIONAL EFFECTIVENESS AT RAKHA LAUNDRY IN GOWA REGENCY

Sun, 29 Jun 2025 00:00:00 +0000

This research aims to analyze and mitigate risks to improve operational effectiveness at Rakha Laundry in Pattallassang, Gowa Regency. This business has been operating for a year but has encountered operational challenges that lead to waste, machine breakdowns, service delays, and even customer losses. These issues must be addressed to maintain business stability and sustainability. The research method used was a qualitative approach, utilizing primary and secondary data through observation and interviews. The risk mitigation tool used was ISO 31000. The results of the study show that risks and their mitigation are grouped into three levels, namely High, Medium, and Low. High Level Risk (1) Limited Human Resources; Education and Training, (2) Machine Damage; routine maintenance and supervision. (3) Lost/Exchanged clothes; SOP, CCTV, and employee training. Medium Level Risk (1) Power outages; procurement of generators or communicating to customers. (2) Floods; Prepare security, control receipts, and predict flooding based on the volume and duration of rain. (3) Poor quality, ironing is not neat, not clean, faded or damaged clothes; SOP, supervisor, reward and punishment. Low Level Risk (1) Employees are late; absenteeism, salary deductions and bonuses for disciplined employees. (2) Fluctuating material prices; Purchase materials from suppliers and determine prices by considering fluctuations. (3) Competitors; Improve skills through learning, training, and mentoring.

Keywords: Risk Analysis, Effectiveness, ISO 31000.

THE EFFECT OF FINANCIAL KNOWLEDGE AND FINANCIAL SELF-EFFICACY ON FINANCIAL MANAGEMENT BEHAVIOR OF MSMES IN KODINGARENG ISLAND, SANGKARRANG DISTRICT

Nur Asiyah, Hasyim Halim, Muh. Asdar — Mon, 30 Jun 2025 00:00:00 +0000

This study aims to analyze the influence of Financial Knowledge and Financial Self-Efficacy on the Financial Management Behavior of MSME actors on Kodingareng Island, Sangkarrang District. Data collection used primary data obtained from questionnaires using saturated sample techniques. The population is all MSMEs on Kodingareng Island, Sangkarrang District, as many as 36 MSMEs, while the sample that can be collected is 36 respondents. The results of the questionnaire have been tested for validity and reliability, and classical assumptions in the form of normality assumptions, multicollinearity assumptions, and heteroscedasticity assumptions. The data analysis method uses multiple regression techniques. The results of the study show that Financial Knowledge has a positive and significant effect on financial management behavior, while Financial Self-Efficacy has a positive but insignificant effect. Simultaneously, these two variables have a significant influence on Financial Management Behavior. These findings affirm the importance of increasing financial literacy and strengthening self-confidence in supporting the success of financial management and the sustainability of MSME businesses in the archipelago.

ACCOUNTING KNOWLEDGE, BUSINESS EXPERIENCE AND WORK MOTIVATION ON THE PERCEPTION OF ACCOUNTING INFORMATION USE AMONG MSME ACTORS IN MAKASSAR CITY

Eny Suprapty, Sry Wahyuni — Mon, 30 Jun 2025 00:00:00 +0000

This study This Study aims to analyze the effect of accounting knowledge, business experience, and work motivation on the perception of the use of accounting information. Data collection uses primary data with saturated sampling method. The population is MSME players in Makassar City, to be precise at cide market. The result of the questionnaire have been tested for validity and realibity and the classical assumptions in the form of normality assumptions and heteroscedasticity assumptions have been tested methods of data analysis using multiple linear regression techniques. Data were analyzed using SPSS Version 25 The results of this study indicate that Accounting Knowledge, Business Experience and Work Motivation have a significant effect partially or simultaneously on the Use of Accounting Information on MSME Actors in Makassar simultaneously.

STRATEGIC FRAMEWORK AS A FOUNDATION FOR GREEN BUDGETING: A CASE STUDY OF NORTH TORAJA REGENCY

Sat, 07 Jun 2025 00:00:00 +0000

Strategic frameworks are a key component of the OECD Green Budgeting Framework, aiming to align fiscal policy with environmental sustainability. This study evaluates the implementation of strategic frameworks in policy documents in North Toraja Regency, including the Strategic Plan (Renstra), Strategic Environmental Assessment (KLHS), and the Regional Government Work Plan (RKPD). Using Krippendorff's content analysis approach, the study identifies key themes across three dimensions: semantics, pragmatics, and symbolic means. The findings reveal that although the policy documents reflect a commitment to sustainability, there are significant shortcomings, including the absence of measurable performance indicators, sufficient baseline data, and clear evaluation mechanisms. From a pragmatic perspective, program implementation is often hindered by a lack of cross-sectoral coordination and inadequate budget allocation. Furthermore, the analysis of symbolic means indicates that the information presented in the documents is more focused on administrative outputs rather than outcomes that reflect real impact. This study concludes that the strategic frameworks in North Toraja Regency need to be strengthened through more technical approaches, including the development of specific performance indicators, enhanced coordination among local government agencies, and the integration of data-based evaluation mechanisms. These recommendations are expected to improve the effectiveness of policy documents in supporting the sustainable implementation of green budgeting at the local level.

THE INFLUENCE OF SOCIAL PROOF ON CONSUMER PURCHASE DECISIONS AFTER THE MERGER OF TIKTOK SHOP AND TOKOPEDIA IN MAKASSAR CITY

Mon, 30 Jun 2025 00:00:00 +0000

This study aims to find out and analyze the influence of Social Proof on consumer purchase decisions after the merger between TikTok Shop and Tokopedia, especially in Makassar City. This study uses a descriptive quantitative approach that aims to reveal the influence between Social Proof variables (such as reviews, ratings, number of buyers, and the influence of public figures) on consumer purchasing decisions. The population of this study is the entire population of Makassar City totaling 1,474,393 people, with a sample of 100 respondents selected using the purposive sampling technique. Data was obtained through a questionnaire survey designed to measure respondents' perception of the influence of Social Proof on their purchasing decisions. The data analysis technique was carried out with the help of SPSS software to see the significant relationship between the two variables. The results showed that there was a strong relationship between Social Proof and consumer purchase decisions, with a significant value of 0.001 which was smaller than 0.05. This indicates that Social Proof has a significant influence on consumer purchase decisions after the merger in Makassar City, so the strategy of using social proof can be an effective marketing tool for the company.

EMPLOYEE PERFORMANCE IMPROVEMENT STRATEGY IN CV EIWA MAKASSAR CITY

Sri Ayu, Ratih Suwanti — Mon, 30 Jun 2025 00:00:00 +0000

Achieving the target determined by the company by looking at the level of the company's ability to meet market needs is the goal of a company in making a profit. but in fact the company so far based on the data obtained by the author has not been able to meet the employee performance targets set by the company. So that the company in its development has not been maximized. Based on these problems, the author in this study aims to analyze strategies for improving employee performance. The method used in this study is a qualitative descriptive method which explains the strategy for improving employee performance at CV Eiwa Makassar city. The data analysis technique used by the author in this study is a qualitative data analysis technique which is carried out through the stages of data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicate that the strategy for improving employee performance at CV Eiwa Makassar city has not been carried out routinely. This is due to a lack of understanding of things that can improve employee performance and the company's level of concern that is still not optimal for the welfare of its employees. In addition, in terms of improving employee performance, the company has not been able to implement it according to employee needs due to financial and non-financial limitations.

The Impact of Profitability and Solvency on Stock Prices: A Case Study of the Banking Industry Listed on the Indonesia Stock Exchange 2016~2020

Marini Sumarni , Dian Nirmasari, Busrin Raihana Mas’ud — Mon, 30 Jun 2025 00:00:00 +0000

This study investigates the impact of profitability and solvency on stock prices, with a specific focus on the banking sector listed on the Indonesia Stock Exchange (IDX) over the period 2016-2020. Adopting a quantitative research approach, the study utilizes secondary data derived from the financial statements of 32 publicly listed banking institutions. The analysis is conducted using multiple regression techniques to examine the relationship between the variables. The findings reveal that both profitability and solvency exert a positive and statistically significant influence on stock prices, suggesting that these financial indicators play a critical role in determining market valuation within the Indonesian banking sector.

THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY AND GOOD CORPORATE GOVERNANCE ON SUSTAINABILITY REPORTS WITH EARNINGS MANAGEMENT AS AN INTERVENING VARIABLE IN MANUFACTURING COMPANIES LISTED ON THE IDX IN THE PERIOD 2021-2023

Rizky Maulani, Jannati Tangngisalu, Andi Sulfati — Mon, 30 Jun 2025 00:00:00 +0000

This study aims to analyze the influence of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on the Sustainability Report with Earnings Management as an intervening variable. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. A quantitative approach was used with the Partial Least Square Structural Equation Modeling (PLS-SEM) analysis technique using SmartPLS 4.0 software. The results show that CSR does not significantly affect earnings management or the Sustainability Report. GCG has a significant negative effect on earnings management but does not affect the Sustainability Report. Meanwhile, earnings management significantly influences the Sustainability Report. The mediation test results indicate that earnings management does not mediate the relationship between CSR or GCG and the Sustainability Report. This research implies that strong GCG practices can reduce earnings management, but further efforts are needed to integrate CSR and GCG into the quality of corporate Sustainability Report ing.

ANALYSIS OF LIQUIDITY AND PROFITABILITY RATIO IN MEASURING COMPANY FINANCIAL PERFORMANCE AT PT TRIKOMSEL OKE TBK 2020-2024 PERIOD

Mon, 30 Jun 2025 00:00:00 +0000

This study aims to analyze liquidity and profitability ratios in measuring the financial performance of PT Trikomsel Oke Tbk for the period 2020–2024. This research is a quantitative study using secondary data obtained from the company's annual financial statements accessed through the official website of the Indonesia Stock Exchange (www.idx.co.id). The analytical method used is financial ratio analysis, including Current Ratio, Quick Ratio, and Cash Ratio for liquidity, as well as Net Profit Margin, Return on Assets, and Return on Equity for profitability. The results show that the financial performance of PT Trikomsel Oke Tbk during the study period tended to fluctuate and was below the industry standard for both liquidity and profitability ratios. This indicates inefficiencies in asset utilization and the company's ability to meet short-term obligations. These findings are expected to provide input for the company's management in formulating strategies to improve financial performance.

THE INFLUENCE OF WORK ENVIRONMENT AND LEADERSHIP STYLE ON TEACHER PERFORMANCE AT SMP NEGERI 3 WALENRANG, LUWU REGENCY

Sun, 29 Jun 2025 00:00:00 +0000

The purpose of this study was to analyze the influence of the work environment and leadership style on the performance of teachers at SMP Negeri 3 Walenrang, Luwu Regency. The data used were derived from primary and secondary data. Primary data were obtained through questionnaires distributed to teachers at SMP Negeri 3 Walenrang, while secondary data were obtained through various literature reviews. The study involved 21 teachers, using a saturated sampling method. The analysis tool used was multiple linear regression. The results showed that, based on the perceptions of SMP Negeri 3 Walenrang teachers, the work environment at SMP Negeri 3 Walenrang, Luwu Regency was good, with the highest average score for the relationship with colleagues indicator of 4.81. Meanwhile, leadership style at SMP Negeri 3 Walenrang, Luwu Regency was quite good, with the highest average score for the SIFTA indicator of 4.24. Based on the results of the multiple linear regression analysis, the work environment and leadership style had a significant effect on teacher performance, as evidenced by a significance value of 0.001 and a coefficient of determination of 52.4%. The work environment has a positive and significant effect on teacher performance at SMP Negeri 3 Walenrang, Luwu Regency. Leadership style has a positive and significant effect on teacher performance at SMP Negeri 3 Walenrang, Luwu Regency.

THE INFLUENCE OF WORK FACILITIES, WORKLOAD AND TEAMWORK ON THE PERFORMANCE OF FIRE AND RESCUE SERVICE EMPLOYEES IN LUWU REGENCY, WALENRANG SECTOR

Mon, 30 Jun 2025 00:00:00 +0000

This study aims to analyze the influence of work facilities, workload, and teamwork on the performance of employees at the Luwu Regency Fire and Rescue Service, Walenrang Sector. The background of this study is based on the importance of service quality and firefighter preparedness, which are significantly influenced by the availability of work facilities, the workload faced, and the ability to work together as a team. The research method used was a quantitative approach, with questionnaires distributed to employees as respondents. Data were analyzed using multiple linear regression to determine the influence of each independent variable on employee performance. The results showed that work facilities had a positive and significant effect on employee performance, meaning that the better the facilities available, the higher the performance. Workload had a significant negative effect on performance, indicating that a high workload tends to decrease employee effectiveness and productivity. Meanwhile, teamwork had a significant positive effect on performance, where solid teamwork can improve coordination, effectiveness, and success in carrying out rescue tasks. Simultaneously, these three variables significantly influenced employee performance. This study concludes that improving employee performance in the Walenrang Sector of the Luwu Regency Fire and Rescue Service can be achieved through the provision of adequate work facilities, proportional workload management, and strengthening teamwork among team members.

WAGE MANAGEMENT AT CV. ANATO GROUP, DATA VILLAGE, PINRANG REGENCY (REVIEWED FROM A SHARIAH ACCOUNTING PERSPECTIVE)

Erwin Irnandi As, Bahtiar Herman, Inna Mutmainna Cahyani Tahir — Mon, 30 Jun 2025 00:00:00 +0000

The issue of discrepancies between wages determined by companies and the actual needs of workers often leads to dissatisfaction toward both employers and the government. Wages are vital for workers’ daily lives, making the fulfillment of labor rights, especially in terms of remuneration, a crucial matter. This study aims to analyze the wage management system at CV. Anato Group, Kelurahan Data, Pinrang Regency, and to examine it from the perspective of Sharia accounting. The research applies a descriptive qualitative approach through field research. Primary data were collected through direct observation and interviews at CV. Anato Group, while secondary data were obtained from books, library resources, and online sources. Data collection techniques included observation, interviews, and documentation. The findings indicate that wage management at CV. Anato Group is implemented through the stages of planning, organizing, directing, and controlling, and has been carried out effectively. The wage system is calculated based on the number of working days and paid monthly according to employee attendance. This mechanism was agreed upon in advance between the company and its workers. From the perspective of Sharia accounting, the wage system applied by CV. Anato Group complies with principles of fairness, trust, and transparency. Workers perform their duties responsibly, while the company maintains clear and mutually agreed-upon records of income and expenses. Wages are provided fairly, appropriately, and on time, and compensation is aligned with the actual hours worked. Thus, wage management at CV. Anato Group not only meets technical management aspects but also reflects Sharia values that emphasize justice and openness.

THE ROLE OF BANTAENG TRADITIONAL MARKET IN ENHANCING COMMUNITY WELFARE IN BANTAENG CITY. BANTAENG REGENCY

Annisah Nurul Fadilah T — Mon, 30 Jun 2025 00:00:00 +0000

This study aims to analyze the role of traditional markets in improving the welfare of the community in Bantaeng City. Using a descriptive qualitative research approach, this study found that the role of Bantaeng traditional markets in improving the welfare of the community has been successful, although not optimal. The results of the study indicate that Bantaeng traditional markets have helped lower-middle-class communities meet their economic needs by providing easy access and affordable prices for various types of goods and services. In addition, Bantaeng traditional markets have also become important centers of economic activity for the surrounding community, thereby increasing their income and welfare. However, there are still several challenges that need to be overcome to increase the role of traditional markets in improving the welfare of the community, such as improving market infrastructure, increasing security, and market promotion. Therefore, the government must pay more attention to traditional markets so that their management can be improved, especially in terms of building adequate stalls, parking areas, and market security. Thus, the results of the study indicate that Bantaeng Traditional Markets play a role in improving the welfare of the community in Bantaeng Regency.

THE INFLUENCE OF SOCIAL MEDIA ON CONSUMER BEHAVIOR AND MARKETING STRATEGY: LITERATURE REVIEW ANALYSIS

Mon, 30 Jun 2025 00:00:00 +0000

Social media has fundamentally transformed the landscape of consumer behavior and marketing strategies in the digital era. This research analyzes the influence of social media on consumer behavior transformation and marketing strategy evolution through comprehensive literature review methodology. Analysis reveals that consumer decision journey has evolved from traditional linear models into dynamic and multi-touchpoint processes, where consumers actively conduct in-depth research through user-generated content and social proof before making purchase decisions. Social media creates new paradigms in marketing communication that are interactive and community-based, with user-generated content and peer recommendations becoming dominant factors in shaping brand perception. From strategic perspectives, authentic content marketing, long-term influencer partnerships, and social commerce integration prove most effective in driving customer engagement and conversion. Personalization through advanced targeting and machine learning algorithms enables precision marketing that significantly increases ROI. However, challenges such as privacy concerns, algorithm changes, and competition intensity demand continuous strategic adaptations. Omnichannel integration and advanced analytics become essential for optimizing customer experience and measuring effectiveness of social media marketing investments in achieving business objectives.

ANALYSIS OF DIFFERENCE IN HUMAN RESOURCE COMPETENCE AND HORTICULTURAL FORM PRODUCTIVITY BETWEEN SUMBEREJO AND SIDEREJO VILLAGES, WONOMULYO SUBDISTRICT, POLEWALI MANDAR REGENCY

Nining Diyah Andayani, Albar Albar — Sun, 29 Jun 2025 00:00:00 +0000

This study aims to analyze the differences in human resource (HR) competence and horticultural farm productivity between Sumberjo and Sidorejo Villages in Wonomulyo Subdistrict, Polewali Mandar Regency. HR competence encompasses aspects of knowledge, skills, experience, and attitudes in managing farming activities, which play a crucial role in enhancing the success of horticultural enterprises. The research employed a comparative quantitative approach with a sample of 60 respondents (30 farmers from each village) selected using purposive sampling. Data were collected through a Likert-scale questionnaire to measure HR competence, while productivity was calculated based on yield per hectare. The data were then analyzed using the Independent Sample T-Test at a 5% significance level. The results indicate significant differences between the two villages, where the average HR competence of farmers in Sidorejo Village (4.1 ± 0.4) was higher than that in Sumberjo Village (3.4 ± 0.5), with a p-value of 0.012. Similarly, farm productivity in Sidorejo (2.4 tons/ha ± 0.2) was higher compared to Sumberjo (1.8 tons/ha ± 0.3), with a p-value of 0.008. These findings confirm that higher HR competence has a positive impact on improving horticultural productivity.

ANALYZING THE EFFECTIVENESS OF DIGITAL MARKETING STRATEGIES THROUGH SOCIAL MEDIA AND MARKETPLACES TO INCREASE SALES

Suraidah Sarbia, Khalam Ramadan — Mon, 30 Jun 2025 00:00:00 +0000

This statement looks at how digital marketing strategies through social media and marketplaces can increase sales. As more and more people use the internet and digital devices, the business world is starting to change fundamentally. Therefore, digital marketing is an important part that cannot be separated from business success. Social media provides an opportunity to build brand awareness and make customers more loyal, while marketplaces help businesses gain access to a larger market with ready-to-use transaction systems. This research uses a number-based approach by sending questionnaires to business actors who have implemented digital marketing strategies. The data collected will later be analyzed using the linear regression method.