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All Journal Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis PINISI Discretion Review Pinisi Business Administration Review Jurnal Administrasi Bisnis Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Artificial Intelligence and Digital Business Bata Ilyas Journal of Accounting TOFEDU: The Future of Education Journal Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Indonesian Journal of Innovation Multidisipliner Research
Adriansyah Adriansyah
Universitas Negeri Makassar
Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Lingkungan, Kualitas Pelayanan, dan Dukungan Sosial terhadap Retensi Siswa Mukarramah Syukur; Adriansyah Adriansyah; Dini Kamilia Salma
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.9025

Abstract

Retensi siswa merupakan salah satu indikator penting dalam menilai keberhasilan dan keberlanjutan lembaga pendidikan, termasuk pondok pesantren. Kemampuan lembaga dalam mempertahankan siswa tidak hanya dipengaruhi oleh aspek akademik, tetapi juga oleh kualitas lingkungan belajar, layanan yang diberikan, serta dukungan sosial yang diterima siswa selama menempuh pendidikan. Penelitian ini bertujuan untuk menganalisis pengaruh lingkungan, kualitas pelayanan, dan dukungan sosial terhadap retensi siswa pada pondok pesantren di Kota Palopo. Penelitian menggunakan pendekatan kuantitatif dengan desain penelitian eksplanatori. Data dikumpulkan melalui penyebaran kuesioner, observasi, dan dokumentasi terhadap 100 siswa yang dipilih sebagai responden penelitian. Analisis data dilakukan menggunakan SPSS melalui statistik deskriptif, uji validitas dan reliabilitas, uji asumsi klasik yang meliputi normalitas, multikolinearitas, dan heteroskedastisitas, serta analisis regresi linier berganda. Pengujian hipotesis dilakukan menggunakan uji t dan uji F. Hasil penelitian menunjukkan bahwa secara parsial variabel lingkungan berpengaruh positif dan signifikan terhadap retensi siswa (β = 0,394; p = 0,056), sedangkan kualitas layanan tidak berpengaruh signifikan terhadap retensi siswa (β = -0,204; p = 0,280). Variabel dukungan sosial berpengaruh positif dan signifikan terhadap retensi siswa pada tingkat signifikansi 10% (β = 0,324; p = 0,087). Secara simultan, lingkungan, kualitas layanan, dan dukungan sosial berpengaruh signifikan terhadap retensi siswa (F = 7,345; p < 0,05). Temuan ini menunjukkan bahwa lingkungan belajar yang kondusif dan dukungan sosial yang kuat merupakan faktor penting dalam meningkatkan retensi siswa di lingkungan pesantren. Oleh karena itu, pengelola pesantren perlu mengoptimalkan kualitas lingkungan pendidikan dan memperkuat sistem dukungan sosial guna meningkatkan keberlangsungan pendidikan siswa dan meminimalkan potensi putus sekolah.
Ketidaksimetrian Realisasi Pendapatan dan Belanja Daerah: Analisis Postur APBD Se-Provinsi Sulawesi Selatan Tahun 2025 Adriansyah Adriansyah; Andi Faisal; Yulia Yunita Yusuf
Bata Ilyas Journal of Accounting Vol 7, No 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v7i1.11953

Abstract

Penelitian ini bertujuan menganalisis postur Anggaran Pendapatan dan Belanja Daerah (APBD) se-Provinsi Sulawesi Selatan tahun 2025 dalam perspektif kinerja realisasi anggaran, kemandirian fiskal, dan kualitas struktur belanja daerah. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan data sekunder yang bersumber dari Sistem Informasi Keuangan Daerah (SIKD) pada 25 pemerintah daerah. Teknik analisis meliputi rasio realisasi pendapatan dan belanja, struktur pendapatan, struktur belanja, rasio Pendapatan Asli Daerah (PAD), rasio transfer, serta surplus/defisit realisasi. Hasil penelitian menunjukkan bahwa realisasi pendapatan daerah mencapai Rp43,00 triliun atau 89,99% dari anggaran, sedangkan realisasi belanja daerah mencapai Rp39,20 triliun atau 81,25%. Kondisi tersebut menghasilkan surplus realisasi sebesar Rp3,80 triliun, meskipun postur anggaran menunjukkan defisit Rp470,03 miliar. Struktur pendapatan masih didominasi Transfer ke Daerah dan Dana Desa (TKDD) sebesar 67,60%, sementara PAD hanya berkontribusi 27,37%. Pada sisi belanja, belanja pegawai mendominasi sebesar 45,32%, sedangkan belanja modal hanya 11,27%. Temuan ini menunjukkan adanya ketidaksimetrian realisasi APBD dan terbatasnya ruang fiskal untuk belanja produktif.
Tekanan Fiskal dan Fragmentasi Anggaran Ketahanan Pangan Kabupaten Mamuju Tengah 2023–2025 Andi Faisal; Adriansyah Adriansyah; Nurlina Nurlina
Bata Ilyas Journal of Accounting Vol 7, No 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v7i1.11967

Abstract

This study examines the budgetary dynamics of the Regional Budget (APBD) of Central Mamuju Regency for the period 2023–2025 within the context of fiscal constraints and food security policy adaptation. Employing document analysis and secondary data methods, the study identifies three main patterns: (1) structural fiscal pressure marked by the dominance of personnel expenditure reaching 46.07% of total expenditure in 2025; (2) fragmentation of food security budgets, evidenced by a decline in food sector allocations from IDR 18.27 billion (2023) to IDR 4.14 billion (2025); and (3) budget revision as a strategic adaptation mechanism, particularly in 2025 where food sector budget increased by 284% from the initial budget. Findings indicate that local governments tend to use budget revision mechanisms as responsive instruments, yet this approach remains reactive and does not reflect a planned catalytic governance role. The study's implications point to the importance of reconstructing catalytic-based budgeting strategies under conditions of fiscal constraint.
Analysis of the Economic Performance of ASEAN Countries from a Public Accountability Perspective Based on ASEAN Key Figures 2025 Yulia Yunita Yusuf; Adriansyah Adriansyah; Anisatun Humayrah Rais
Jurnal Administrasi Bisnis VOL 5, NO 2 (2026) May
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jab.v5i2.84448

Abstract

This research analyzes the economic performance of ASEAN countries from the perspective of public accountability based on ASEAN Key Figures 2025. Using a comparative descriptive quantitative method, macroeconomic indicators are evaluated as a reflection of development outcomes and public accountability. The results show that ASEAN's aggregate performance is very strong in 2024, although unevenly distributed. Indonesia dominates total GDP, Vietnam leads in economic growth, while Singapore excels in GDP per capita, trade in services, and FDI. In conclusion, the comparison of these macroeconomic indicators serves as crucial non-financial information to evaluate the effectiveness of each member country's development policies.
The Use of Social Media as a Strategy for the Development of MSMEs in Indonesia Asmar Asmar; Nurul Emil Safitri; Mukarramah Syukur; Adriansyah Adriansyah
PINISI Discretion Review Volume 9, Issue 2, March 2026
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pdr.v1i2.86478

Abstract

This study aims to analyze the use of social media as a strategy for the development of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The study employs a descriptive qualitative approach focusing on the experiences of MSME actors in utilizing social media for promotion, communication with consumers, and market development. Data were collected through in-depth interviews, observation, and documentation involving MSME actors who actively use social media in their business activities. The data were analyzed through data reduction, data display, and conclusion drawing. The findings show that social media is used by MSMEs as an affordable and effective promotional tool, a medium for direct interaction with consumers, and an instrument for building business image. However, its utilization has not been fully optimized due to challenges such as limited digital literacy, lack of time for content management, and intense competition in digital markets. This study demonstrates that social media plays an important role in supporting MSME development, but its success is highly dependent on the ability of business actors to manage digital communication strategies consistently and adaptively.
Dynamics of Household Consumption and FMCG Market Growth in Indonesia: Evidence from Retail Audit Data Ambarwati Akib; Dini Kamilia Salma; Adriansyah Adriansyah
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 2 (2026): April - Juni
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i2.728

Abstract

Konsumsi rumah tangga merupakan salah satu komponen utama dalam mendorong pertumbuhan ekonomi, terutama di negara berkembang yang struktur ekonominya masih sangat bergantung pada permintaan domestik. Dalam konteks Indonesia, sektor fast-moving consumer goods (FMCG) memiliki peran penting karena mencerminkan pola konsumsi harian masyarakat, daya beli rumah tangga, serta perubahan struktur distribusi ritel. Penelitian ini bertujuan untuk menganalisis dinamika konsumsi rumah tangga dan pertumbuhan pasar FMCG di Indonesia berdasarkan data retail audit. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan analisis data sekunder dari laporan Indonesia Market Overview March 2026, yang mencakup 81 kategori FMCG hingga YTD Februari 2026. Hasil penelitian menunjukkan bahwa pertumbuhan ekonomi Indonesia tahun 2025 mencapai 5,11%, dengan konsumsi rumah tangga sebagai kontributor terbesar terhadap PDB. Pada saat yang sama, pasar FMCG Indonesia tumbuh positif sebesar 3,6%, dengan sektor makanan sebagai pendorong utama. Temuan juga menunjukkan adanya perbedaan kinerja antara modern trade dan general trade, yang mengindikasikan pergeseran struktur distribusi ritel. Penelitian ini menyimpulkan bahwa pertumbuhan FMCG dapat dipahami sebagai indikator mikro yang merefleksikan dinamika konsumsi rumah tangga, stabilitas daya beli, dan transformasi pasar ritel di Indonesia.
Literasi Keuangan Digital dan Keberlanjutan UKM: Peran Mediasi Manajemen Risiko Hasisa Haruna; Achmad Ridha; Adriansyah Adriansyah; Fina Ruzika Zaimar; Wiwin Riski Windarsari
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 4 No. 6 (2026): Mei 2026
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v4i6.263

Abstract

Penelitian ini mengkaji pengaruh literasi keuangan digital terhadap keberlanjutan bisnis UKM dengan mempertimbangkan peran mediasi manajemen risiko. Studi ini merespons kesenjangan literatur yang masih terbatas dalam menjelaskan mekanisme bagaimana literasi keuangan digital diterjemahkan menjadi kinerja jangka panjang. Mengintegrasikan Resource-Based View dan Dynamic Capability Theory, penelitian ini menggunakan pendekatan kuantitatif dengan desain survei lintas-seksional pada UKM kuliner di Makassar. Analisis dilakukan menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil menunjukkan bahwa literasi keuangan digital berpengaruh positif dan signifikan terhadap keberlanjutan bisnis. Selain itu, literasi keuangan digital secara signifikan meningkatkan kapabilitas manajemen risiko, yang juga berpengaruh positif terhadap keberlanjutan bisnis. Analisis mediasi mengonfirmasi bahwa manajemen risiko berperan sebagai mediator parsial dalam hubungan tersebut. Temuan ini menunjukkan bahwa keberlanjutan bisnis tidak hanya ditentukan oleh kepemilikan literasi keuangan digital, tetapi juga oleh kemampuan UKM dalam mengoperasionalkannya melalui praktik manajemen risiko. Studi ini memberikan kontribusi teoretis dengan menekankan pentingnya pendekatan berbasis mekanisme, serta implikasi praktis bagi pengembangan kapasitas UKM secara terintegrasi.
ANALISIS EFEKTIVITAS PENERIMAAN PENDAPATAN DAERAH KOTA MAKASSAR TAHUN 2024 BERDASARKAN DATA DJPK KEMENKEU Andi Nurrahma Gaffar; Adriansyah Adriansyah; Yulia Yunita Yusuf; Andi Faisal; Asmar Asmar
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.274

Abstract

This study aims to analyze the effectiveness of regional revenue collection in Makassar City for the year 2024 based on official data from the Directorate General of Fiscal Balance (DJPK) of the Ministry of Finance of the Republic of Indonesia. The research employs a descriptive quantitative approach focusing on three main components of regional revenue: Local Own-Source Revenue (PAD), Transfers to Regions and Village Funds (TKDD), and Other Legitimate Revenues. The analysis is conducted by calculating the effectiveness ratio between budget realization and targets to assess the region’s fiscal performance. The results show that the overall effectiveness of Makassar City’s regional revenue reaches 82.46%, categorized as moderately effective. Specifically, PAD records an effectiveness of 67.41% (less effective), TKDD 104.77% (highly effective), and Other Legitimate Revenues 59.14% (ineffective). The dominance of TKDD in total revenue indicates a continued high fiscal dependence on the central government, while the relatively low contribution of PAD reflects weaknesses in tax administration and suboptimal digitalization of local financial systems. These findings emphasize that the current level of fiscal effectiveness does not yet reflect ideal fiscal independence. Therefore, the Makassar City Government needs to strengthen PAD enhancement strategies through digitalized tax collection, diversification of revenue sources, institutional capacity building, and performance-based fiscal transfer reforms. These efforts are expected to improve revenue effectiveness and promote sustainable fiscal independence.
Innovation and Adaptation of Indonesian SMEs in Facing Global Market Competition Asmar Asmar; Nurul Emil Safitri; Mukarramah Syukur; Adriansyah Adriansyah
Pinisi Business Administration Review Volume 8 Number 1, March 2026
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pbar.v8i1.82408

Abstract

This study explores how Indonesian small and medium enterprises (SMEs) interpret and implement innovation and adaptation in facing global market competition. Using a qualitative research design, the study involved fifteen SMEs in the Jakarta Metropolitan Area representing manufacturing, creative, service, and digital sectors. Data were collected through semi-structured interviews, document analysis, and field observations. The data were analyzed using thematic analysis through coding, theme development, and interpretation based on the research questions. The findings show that innovation among Indonesian SMEs tends to be incremental, practical, and context-driven rather than based on formal research and development. SMEs adapt by modifying products, improving business processes, using digital platforms, strengthening networks, and responding to changing consumer preferences and supply chain pressures. Sectoral characteristics influence the form of innovation, with digital and service SMEs adopting technology-based solutions, while manufacturing SMEs focus on design adjustment, local sourcing, and collaboration. Internal factors such as leadership orientation, learning capacity, and decision-making flexibility shape the speed and quality of adaptation. External factors, including market competition, government support, and digital ecosystem initiatives, also influence SME competitiveness. The study concludes that innovation and adaptation in Indonesian SMEs are continuous, dynamic, and embedded in daily business practices. These findings provide practical insights for SME owners, policymakers, and business advisors in strengthening competitiveness through capacity building, digital integration, and context-sensitive support.
A Parry Lord Theory Perspective on Formulaic Structures in ‘Anaq Maseri’ Bugis Oral Literature: An Interdisciplinary Study Andi Agussalim AJ; Abd Rahim; Muhammad Musawir; Devi Apyunita; Adriansyah Adriansyah
The Future of Education Journal Vol 5 No 2 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i2.1703

Abstract

The Bugis poem Anaq Maseri is a significant oral literary heritage rich in formulas and formulaic expressions. This study aims to identify the formulaic structures within Anaq Maseri through a corpus analysis using AntConc software, uncovering the linguistic patterns that constitute thematic repetitions, and interpreting the cultural expressions underlying these formulas. Data were collected via transcriptions of oral texts, word frequency and bigram analysis, and collocation networks to map the relationships between formulas. The research also involved interviews with five Bugis cultural practitioners and observations of oral literary performances. The results indicate that Anaq Maseri possesses strong formulaic patterns in the repetition of keywords such as muitaka (mirroring), matinro manuq-manuq (sleeping like a bird/light sleep), and langi (sky), which form a semantic network concerning self-reflection, life journeys, and Bugis cosmology. The analysis demonstrates alignment with the Parry-Lord theory of oral-formulaic composition while simultaneously revealing local cultural constructions within Bugis symbolism. This study enriches the interdisciplinary understanding of Nusantara oral literature and opens opportunities for educational applications based on formulaic analysis.
Co-Authors Achmad Ridha AJ., Andi Agussalim Ambarwati Akib Andi Faisal Andi Nurrahma Gaffar Anisatun Humayrah Rais Asmar Asmar Devi Apyunita Fina Ruzika Zaimar Hasisa Haruna Muhammad Musawir Mukarramah Syukur Nurkholifah Burhanuddin Nurlina Nurlina Nurul Emil Safitri Rahim, Abd Salma, Dini Kamilia Windarsari, Wiwin Riski Yulia Yunita Yusuf