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All Journal Jurnal Manajemen dan Agribisnis SEGMEN Jurnal Manajemen dan Bisnis Katalogis JAM : Jurnal Aplikasi Manajemen Journal of Humanities and Social Studies Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Enrichment : Journal of Management Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal EMA (Ekonomi Manajemen Akuntansi) Jurnal Ilmu Perbankan dan Keuangan Syariah Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Health, Economics, and Social Sciences (IJHESS) Jurnal Abdimas Bina Bangsa Akuntansi Bisnis & Manajemen (ABM) AKM: Aksi Kepada Masyarakat Jurnal Kolaboratif Sains Golden Ratio of Finance Management Batara Wisnu : Indonesian Journal of Community Services Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Optimal: Jurnal Ekonomi dan Manajemen Jurnal Mutiara Ilmu Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Manajemen dan Ekonomi Kreatif Indonesian Journal of Multidisciplinary on Social and Technology Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Kajian Dan Penalaran Ilmu Manajemen Bisma : Business and Management Journal Jurnal Ekonomi Kreatif Indonesia Revenue Manuscript Agroland: Jurnal Ilmu-ilmu Pertanian Sasambo: Jurnal Abdimas (Journal of Community Service) The Journal of Financial, Accounting and Economics Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Erwan Sastrawan
Program Studi Manajemen Fakultas Ekonomi Dan Bisnis Universitas Tadulako
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH PEMBIAYAAN MURABAHAH, BIAYA OPERASIONAL DAN “COST OF CREDIT” TERHADAP LABA PADA PT BANK MEGA SYARIAH AREA SULAWESI Sastrawan, Erwan
Katalogis Vol 3, No 11 (2015)
Publisher : Katalogis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (542.599 KB)

Abstract

This study aims to: 1). Seek and analyze simultaneous influnce of murabahah financing operational cost, and cost of credits on profit at PT. Mega Syariah Bank Sulawesi Area; 2). Seek and analyze partial influnce of murabahah financing, oparational cost, and cost of credit on profits at PT. Mega Syariah Bank Sulawesi area. The study is conducted in 20 KC and KCP offices in Sulawesi Area by focusing on their financial report in 3 years. The result of multiple linear regressions indicates that: 1). Murabahah finance, oparational cost, cost of credit simultanneously influence the profit gained by PT. Mega Syariah bank Sulawesi Area; 2). Murabahah finance positively and significantly influence the profit of PT. Mega Syariah Bank Sulawesi Area; 3). Operational cost negatively and significantly influence the profit of PT. Mega Syariah Bank Sulawesi Area; 4). Cost Of credit negatively and significantly influence the profit of PT. Mega Syariah Bank Sulawesi Area.
PENGARUH KECINTAAN UANG TERHADAP PENGGELAPAN PAJAK DENGAN RELIGIUSITAS DAN MATERIALISME SEBAGAI VARIABEL MODERASI Tanra, Andi Ainil Mufidah; Yuniar, Latifah Sukmawati; Afdalia, Nadhira; Farid, Erwan Sastrawan; Iqbal, Muhammad; Muslimin, Ulfah Rizky; Nichen, Nichen
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 1 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

A decrease in the amount of tax revenue can occur due to tax evasion by taxpayers. Tax evasion actions carried out by taxpayers can be influenced by a lack of understanding of taxation knowledge, not optimal tax service services, tax sanctions that do not provide a deterrent effect for taxpayers, and high love of money. This study aims to examine the effect of the love of money on tax evasion, moderated by the variables of religiosity and materialism. A quantitative approach is used in this study. The sample is 365 individual taxpayers. The sampling technique used is simple random sampling. Moderated Regression Analysis (MRA) was used to analyze the data of this study. This study indicates that the love of money has a significant and significant effect on tax evasion. The relationship between the love of money and tax evasion is moderated by religiosity. The relationship between the love of money and tax evasion is also moderated by materialism.
APLIKASI PENGEMBANGAN HUMAN CAPITAL MELALUI PELATIHAN MANAJEMEN PERSEDIAAN DAN MANAJEMEN KEUANGAN PADA INDUSTRI KECIL MENENGAH DI DESA DATARAN BULAN KABUPATEN TOJO UNA-UNA Husnah Husnah; Erwan Sastrawan; Rosida P Adam; Muh. Thaib; Rahmatio Rahmatio
Batara Wisnu : Indonesian Journal of Community Services Vol. 1 No. 2 (2021): Batara Wisnu | Mei - Agustus 2021
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (645.997 KB) | DOI: 10.53363/bw.v1i2.54

Abstract

Problems in general are related to the development of IKM in Indonesia, one of which is related to the low human capital owned by IKM actors in managing their businesses, so that this service program aims to provide motivation, knowledge and skills for business management, specifically in Inventory Management and Financial Management in Indonesia. IKM in Plain Bulan, Tojo Unauna Regency. This goal is achieved through training methods by transferring knowledge, discussing and simulating cases. The target audience for IKM Services and IKM Agriculture in Sukamaju Village, Dataran Bulan, Tojo Unauna Regency is 25 people. Implementation time in June. With research outputs in the form of articles published in local journals, and activity documentation.
Merger and Its Implications for Employee Motivation and Productivity at Bank Syariah Indonesia Mohammad Zeylo Auriza; Erwan Sastrawan Farid; Mohammad Ega Nugraha; Muhammad Riswandi Palawa; Setiawan Mandala Putra
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6919

Abstract

The purpose of this study is to analyze merger and its implications for employee motivation and productivity at Bank Syariah Indonesia. The type of research used is explanatory research. The research is conducted at Bank Syariah Indonesia in Palu City Area, the respondents in this study are employees of Bank Syariah Indonesia in Palu City. The sampling technique used by the author is non-probability sampling. The type of non-probability sampling used in this study is saturated sampling or often called census. So, the sample in this study is the entire population taken, namely all employees of Bank Syariah Indonesia Palu Area, totaling 126 employees. Data analysis in this study uses structural equation modeling through path analysis. The results show that merger has a significant effect on employee motivation at Bank Syariah Indonesia. Merger has a significant effect on productivity at Bank Syariah Indonesia. Motivation has a significant effect on productivity at Bank Syariah Indonesia.   
Peningkatan SDM Masyarakat Melalui Sadar Wisata di Desa Towale Kecamatan Banawa Tengah Kabupaten Donggala Syamsul Bachri; Erwan Sastrawan Farid; Mohammad Zeylo Auriza; Rosida P Adam; Suardi Suardi
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 1 No. 3 (2022): September 2022
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v1i3.944

Abstract

The potential of marine tourism attraction owned by Towale Village is one of the tourist villages in the Donggala Regency, Central Sulawesi, which has now begun to attract a lot of tourists, especially marine tourism lovers. Problems in general are related to tourism, one of which is related to the quality of human resources, in this case the awareness of tourism by the community in tourist villages. Towale Village is one of the villages in Donggala Regency which will be designated as a Tourism Village. The low understanding of tourism awareness by the community is the reason why community service activities are carried out to increase human resources through tourism awareness in Towale Village, Central Banawa District. Donggala Regency. The method used in this service activity is the extension method by providing education and implementation examples aimed at tourism awareness. This activity was held in Towale Village in August by presenting 30 community leaders, village officials and tourism awareness groups. The results of this service provide an understanding to the community about how to grow tourism awareness in Towale Village, Banawa Tengah District, Donggala Regency.
The effect of compensation and work motivation on the productivity of public works and spatial planning employees in Morowali District Mohammad Ega Nugraha; Armawati Armawati; Erwan Sastrawan Farid; Asbal Rasyid
Enrichment : Journal of Management Vol. 12 No. 5 (2022): December: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v12i5.1022

Abstract

Organizational success depends on the work productivity of human resources in achieving organizational goals. Human resources have an important role depending on the success or failure of the organization. Productive human resources if they have high work productivity and can achieve the goals or targets that have been set. One that affects employee work productivity is sensors, which is a very complex matter for employees, because compensation is a measure of the work done. Furthermore, work motivation, an employee will be considered valuable when the employee is trying to work to achieve targets and goals, then employees will work optimally by doing the job with the best results. The research objective was to determine the Effect of Compensation and Work Motivation on Employee Productivity. The sample of this research was all employees at the Office of Public Works and Spatial Planning, Morowali Regency, with a total of 57 employees. The research method used is quantitative, and multiple linear regression using the SPSS 23 application. The results show that the variables of Compensation and Work Motivation simultaneously significantly influence Employee productivity, the Compensation variable partially significantly influences Employee productivity, and the Work Motivation variable partially has a significant effect on employee productivity at the Public Works and Spatial Planning Office of Morowali Regency.
ANALISIS BIAYA PRODUKSI JAGUNG LOKAL DI KELURAHAN MALOTONG KECAMATAN AMPANA KOTA KABUPATEN TOJO UNA-UNA Syamsuddin Syamsuddin; Fatlina Z; Erwan Sastrawan; Muh. Riswandi P; Abd. Malik
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 1: Januari 2023
Publisher : Bajang Institute

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Abstract

Kajian ini bertujuan untuk; mengetahui dan menganalisis total biaya produksi jagung lokal dalam sekali musim tanam di Kelurahan Malotong Kecamatan Ampana Kota Kabupaten Tojo Una-Una; mengetahui dan menganalisis keuntungan yang diperoleh petani jagung dalam sekali musim tanam di Kelurahan Malotong Kecamatan Ampana Kota Kabupaten Tojo Una-Una; mengetahui dan menganalisis kelayakan usaha petani jagung dalam sekali musim tanam di Kelurahan Malotong Kecamatan Ampana Kota Kabupaten Tojo Una-Una. Metode penelitian yang digunakan adalah metode survai. Data yang dikumpulkan dalam penelitian ini meliputi data primer dan data sekunder. Populasi dan sampel dalam penelitian ini adalah petani jagung di Kelurahan Malotong. Jenis penelitian ini adalah penelitian deskriptif kuantitatif. Berdasarkan hasil dan pembahasan yang telah dilakukan, didapatkan kesimpulan bahwa biaya produksi usahatani jagung di Kelurahan Malotong Kecamatan Ampana Kota Kabupaten Tojo Una-Una per 1 ha per satu kali musim tanam masih tergolong rendah yakni sebesar Rp. 15.425.000,-. Begitupun dengan pendapatan maupun penerimaan yang didapatkan oleh petani jagung per 1 ha per satu kali musim tanam sebesar Rp. Rp. 31.500.000,- dan masih dapat memberikan keuntungan sebesar Rp. Rp. 16.075.000,-. Untuk kelayakan usahatani jagung di Kelurahan Malotong Kecamatan Ampana Kota Kabupaten Tojo Una-Una hasil hitungan menunjukkan layak untuk dilakukan
Upaya Meningkatkan Literasi Membaca Melalui Pojok Baca Untuk Mengantisipasi Buta Huruf Bagi Anak-Anak Di Desa Doda Rahmat, Eliarni S.T Rantenay; Syamsul Bahri Dg.Parani; Erwan Sastrawan
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 2 (2023): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

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Abstract

Pengabdian masyarakat ini dilakukan oleh dosen dan mahasiswa Universitas Tadulako di Desa Doda, Kecamatan Kinovaro, Kabupaten Sigi. Ada satu hal yang menjadi fokus program kerja pengabdian masyarakat di Desa Doda, yaitu budaya literasi masyarakat yang rendah. Tingginya jumlah anak usia sekolah tidak dibarengi dengan fasilitas literasi yang memadai. Sehingga gerakan literasi di Desa Doda hanya mengandalkan fasilitas dan dukungan dari sekolah. Pembuatan pojok baca bertujuan untuk menyediakan fasilitas literasi dan membentuk kebiasaan membaca dalam rangka meningkatkan minat baca sebagai bagian dari gerakan literasi di Indonesia. Pelaksanaan kegiatan pengabdian kepada masyarakat diawali dengan observasi, kemudian dilakukan secara bertahap yaitu refleksi sosial, perencanaan program, pelaksanaan program dan evaluasi.Sebagai upaya membentuk kebiasaan membaca dalam rangka meningkatkan menumbuhkan minat baca anak, diberikan bantuan untuk kegiatan membaca di pojok baca Desa Doda, Kecamatan Kinovaro, Kabupaten Sigi. Hasil dari layanan ini adalah tumbuhnya minat baca anak-anak di Desa Doda, hal ini terlihat dari tingginya antusiasme anak-anak selama kegiatan pendampingan membaca yang dilakukan setiap minggunya. Diharapkan kegiatan pengabdian masyarakat ini akan menumbuhkan minat baca anak-anak sebagai upaya aktifitas gerakan literasi di Indonesia
PEMANFAATAN SOSIAL MEDIA DALAM MENGOPTIMALKAN PEMASARAN HASIL UMKM MINYAK KELAPA TORA BEKA DI DESA BEKA KABUPATEN SIGI BIROMARU Moh. Faldi; Mohammad Ega Nugraha; Erwan Sastrawan
Jurnal Abdimas Bina Bangsa Vol. 4 No. 1 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i1.404

Abstract

Beka Village is located in Marawola Subdistrict, Sigi Regency on the Palu Banggayang axis road which has abundant natural products including coconut which is quite dominant so that the people of Beka Village take advantage in making Traditional Coconut Oil named Tora Beka Coconut Oil. However, in this method, the Beka Village Community plays a very important role because this research aims to prosper the Tora Beka Coconut Oil MSME players so that MSME business actors can find out the benefits of selling on social media and can maintain their business longer
Inovasi Produk Metode Manual Brew Aero Press Di Re.Kreasi Coffee Sahrul Fat K. Pandjo; Juliana Kadang; Erwan Sastrawan
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol 2 No 2 (2023): Mei : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v2i2.1398

Abstract

The rise of the culinary business in the coffee shop sector in Palu City has increased business competition rapidly, requiring business actors to be competitive. Therefore Re.kreasi coffee needs to formulate the right business model and requires a new strategy in order to achieve competitive advantage. The purpose of this activity is to find out the product innovation of the manual brew aero press method on Re.kreasi coffee. The analytical tool used to solve the problem is a business SWOT analysis. The result of this study is that the results of the SWOT analysis test show that the right strategy for the market phenomenon faced by Re.kreasi coffee is product innovation. The selected product is Aero Press using the manual brew processing method. During the four months it was implemented, it had a positive impact on Re.kreasi coffee, both operational performance, competitive advantage and revenue from sales of Aero Press products.
Co-Authors Abd. Malik Abdullah, Wiranto S Afrizun Afrizun Aldo Almando Parengkuan Ali, Muhammad Haikhal Amirudin, Muhammad Anisah Anisah Annisah, Annisah Armawati Armawati Arung Gihna Mayapada Asbal Rasyid Ayu Putri Utami Aziz , Abdul B, Siska Yoce Chelsea Vanderkley Darman Darman Darman, D. Dwiyanto, Diky Eliarni S.T Rantenay Farid Farid, Farid Fatlina Fatlina Z Haeruddin Tobigo Harnida Wahyuni Adda Hartin Miftahul Jannah Hidayah, Rizkyawati Husnah Husnah Iin Irawati Iin Irawati Indra Setiawan IRA NURIYA SANTI Jualiana Kadang Juliana Kadang KORNELIUS, YOBERTH Latifah Sukmawati Yuniar Launa, Noval Leni Karlina Magdalena Palny Ma’dika Maskuri Sutomo Moh. Agus Moh. Faldi Moh. Taufal Mohammad Amin Mohammad Amin Mohammad Ega Nugraha Mohammad Zeylo Auriza Muh. Riswandi P Muh. Thaib Muhammad Fahrurahman Muhammad Riswandi Palawa Muhammad Zeylo Auriza Munawarah Munawarah Munawarah, Munawarah Munawarah, M. Muslimin Muslimin Muslimin, Ulfah Rizky Nada Afisa Ad’jen Nadhira Afdalia, Nadhira Nayoan, Fera Nichen, Nichen Nini Andriani Nopriscilla, Niluh Ayu Nurdalema Nurul Miftahul Jannah Putri, Inggrid Rahmadhani R, Abdul Azis Rahmat Rahmat Rahmat, Eliarni S.T Rantenay Rahmatio Rahmatio Rian Risendy Rifaldi Rifaldi, Rifaldi Ririen Hardani Risendy, Rian Rizki Wembali Rizky, Mega Rosida P. Adam Rudy Gosal Rustam Rustam Sagitha, Tiara Sahrul Fat K. Pandjo Setiawan Mandala Putra Siti Nurhasanah Yusuf Sitti Aminah Hamzah Karim Solly Aryza Sri Wanti Suardi Suardi Suardi Suardi Sukardi Nurdin Surayya Surayya Suriyadi Samudra Suryadi Samudera Sutanto, Pascalia Syamsuddin Syamsuddin Syamsul Bachri Syamsul Bachri Syamsul Bahri Syamsul Bahri Dg. Parani Syamsul Bahri Dg.Parani Syamsul Bahri Dg.Parani Tanra, Andi Ainil Mufidah Teguh Hilmansyah Urmila Urmila Utami, Ayu Putri Vitayanti Fattah Zainuddin, Fatlina