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All Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Airman Jurnal Manajemen dan Organisasi Review (MANOR) Action Research Literate (ARL) Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan International Journal of Science and Society (IJSOC) Journal of Comprehensive Science International Journal of Tourism and Hospitality in Asia Pasific Jurnal Indonesia Sosial Teknologi eProceedings of Engineering Journal of Social Science Lentera: Multidisciplinary Studies Mutiara: Multidiciplinary Scientifict Journal POMA JURNAL Blantika : Multidisciplinary Journal Jurnal Global Ilmiah Advances In Social Humanities Research Jurnal Multidisiplin Indonesia Society Lentera: Multidisciplinary Studies
Nur, Muh.
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The Implementation of Regional Regulation Number 2 of 2024 Concerning Regional Taxes and Regional Levies on the Original Regional Revenue of Southeast Sulawesi Province Rusli, Alfa Sari Ode; Nur, Muh.; Sabilalo, Mahmudin A.
Jurnal Indonesia Sosial Teknologi Vol. 6 No. 8 (2025): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v6i8.9102

Abstract

The implementation of regional tax and retribution collection policies is crucial for increasing regional revenue independence and reducing dependence on central government transfer funds. This study aims to analyze the implementation of Southeast Sulawesi Provincial Regulation Number 2 of 2024 Concerning Regional Taxes and Regional Retributions, identify constraints faced, and examine efforts made to overcome these constraints. This research employed a descriptive qualitative method conducted at the Regional Revenue Agency of Southeast Sulawesi Province from January to March 2025. Data were collected through in-depth interviews with key informants, observation, and documentation study. Data analysis used the interactive model of Miles and Huberman. The results show that: (1) policy implementation based on George C. Edward III's model has been running well in terms of communication, resources, disposition, and bureaucratic structure; (2) constraints include low taxpayer awareness and limited human resource quality and quantity; (3) efforts made include massive socialization and education programs, and capacity building through technical training. The study concludes that, while implementation has been effective, continuous efforts are needed to enhance taxpayer compliance and improve human resource capacity for optimal regional revenue collection.
Kajian Persepsi Masyarakat Terhadap Keberadaan Tambang Ditinjau Dari Sisi Sosial Ekonomi Masyarakat di Kabupaten Konawe Utara Nur, Muh.; Razak, Abdul; Tambunan, Rince; Yuana, Indira; Rahmah , Wahyuni
Journal of Comprehensive Science Vol. 4 No. 8 (2025): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v4i8.3454

Abstract

Penelitian ini bertujuan untuk mengkaji persepsi masyarakat Kabupaten Konawe Utara terhadap keberadaan tambang ditinjau dari aspek sosial ekonomi. Metode penelitian menggunakan pendekatan deskriptif dengan metode campuran (mixed methods), menggabungkan teknik kuantitatif dan kualitatif. Data dikumpulkan melalui kuesioner terhadap 30 responden, wawancara mendalam, dan Focus Group Discussion (FGD). Analisis data menggunakan analisis deskriptif statistik, analisis tematik kualitatif, Partial Least Square (PLS), dan uji ANOVA dengan uji t-Test. Hasil penelitian menunjukkan bahwa persepsi masyarakat terbagi menjadi tiga kategori: positif (46,7%), negatif (33,3%), dan netral (20,0%). Aktivitas pertambangan menimbulkan dampak sosial kompleks meliputi perubahan struktur sosial, konflik horizontal dan vertikal, serta pergeseran nilai budaya lokal. Secara ekonomi, tambang memberikan pengaruh signifikan terhadap kondisi ekonomi masyarakat dengan nilai koefisien ? = 0.80 dan R² = 0.64. Terdapat perbedaan persepsi yang signifikan antar kelompok masyarakat berdasarkan pekerjaan, tingkat pendidikan, dan jarak tempat tinggal dari lokasi tambang. Penelitian ini merekomendasikan perlunya kebijakan partisipatif, penguatan regulasi perlindungan lingkungan, dan pemberdayaan masyarakat non-tambang untuk menciptakan pembangunan yang berkelanjutan dan berkeadilan.
Edge-Magic Total Labeling on Vertex Amalgamation Graphs of a Star Graph with a Path Graph Suwandi, Selfa; Nurdin, Nurdin; Nur, Muh.
Journal of Social Science Vol. 5 No. 4 (2024): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v5i4.881

Abstract

One of the topic graph theories is graph labeling. Let be a finite simple connected graph, a bijection from to where and is called an edge-magic total labeling of if there exists a contant (called the magic sum of ) such that for any edge of . The super edge-magic total labeling on a graph is the edge-magic total labeling which maps into the set . Let be a connected graph with a fixed vertex . The vertex amalgamation of graph onto a fixed vertex called terminal denoted by is a graph formed by taking all elements (vertices and edges) in with . In this study, we will show that vertex amalgamation graphs of a star graph with a path graph are edge-magic total and super edge-magic total labeling, with constructed vertex labelings and edge labelings to obtain intervals of the magic sums .
The Influence of Work Discipline and Career Development on Employee Performance Mediated by Job Satisfaction at the Kendari City PDAM Office Research Results Nur, Muh.; Abdul, Muhammad Zul Ardiansyah; Tambunan, Rince
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 16 No. 3 (2025): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/afa34h89

Abstract

This study investigates the influence of work discipline and career development on job satisfaction and employee performance at the Kendari City PDAM Office, as well as the mediating role of job satisfaction. Using a quantitative approach with the Smart PLS application, data were collected from 72 employees. The results show that work discipline has a positive and significant effect on job satisfaction and employee performance. Career development also has a positive and significant impact on job satisfaction but shows a positive yet insignificant effect on employee performance. Furthermore, job satisfaction positively and significantly affects employee performance, confirming its critical role as a mediating variable. Specifically, job satisfaction mediates the influence of both work discipline and career development on employee performance, strengthening the overall impact of these factors. These findings highlight the importance of implementing strict yet fair work discipline policies to enhance satisfaction while aligning career development programs with employee expectations to sustain motivation and performance. Overall, this research underscores that job satisfaction serves as a vital mechanism linking human resource practices to improved performance outcomes in public sector organizations like the Kendari City PDAM Office.
Pengaruh Gaya Kepemimpinan Demokratis dan Motivasi Kerja Terhadap Kinerja Pegawai pada BPMP Provinsi Sulawesi Tenggara Sarafudin, Sarafudin; Dali, Nasrullah; Nur, Muh.
Action Research Literate Vol. 8 No. 8 (2024): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v8i8.491

Abstract

Tantangan utama yang dihadapi berbagai organisasi dalam era global adalah keterbatasan tersedianya para pimpinan organisasi yang handal dalam menjalankan fungsi-fungsi manajemen yaitu pemimpin yang handal mengelola sumber daya organisasi. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh gaya kepemimpinan demokratis dan motivasi kerja terhadap kinerja pegawai pada Balai Penjaminan Mutu Pendidikan Provinsi Sulawesi Tenggara. Sampel responden dalam penelitian ini melalui teknik sensus yaitu seluruh pegawai negeri pada Balai Penjaminan Mutu Pendidikan Provinsi Sulawesi Tenggara yang berjumlah 86 orang. Penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian menunjukan bahwa: (1) Gaya kepemimpinan demokratis dan motivasi kerja pegawai secara simultan berpengaruh positif dan signifikan terhadap kinerja pegawai pada Balai Penjaminan Mutu Pendidikan Provinsi Sulawesi Tenggara. Artinya bahwa dengan gaya kepemimpinan demokratis dan adanya peningkatan motivasi kerja pegawai akan meningkatkan kinerja pada Balai Penjaminan Mutu Pendidikan. (2) Gaya kepemimpinan demoratis secara parsial tidak berpengaruh signifikan terhadap kinerja pegawai pada Balai Penjaminan Mutu Pendidikan Provinsi Sulawesi Tenggara. Artinya bahwa gaya kepemimpinan demokratis memiliki kontribusi yang lemah terhadap peningkatan kinerja pegawai Balai Penjaminan Mutu Pendidikan. (3) Motivasi kerja pegawai secara parsial berpengaruh positif dan signifikan terhadap kinerja pegawai pada Balai Penjaminan Mutu Pendidikan Provinsi Sulawesi Tenggara. Artinya bahwa peningkatan motivasi kerja yang semakin baik akan meningkatkan kinerja pegawai pada Balai Penjaminan Mutu Pendidikan.
Decoding Organizational Culture Dynamics in Bureaucratic Reform: A Phenomenological Study Among Indonesian Public Sector Employees Yuana, Indira; Tambunan, Rince; Syaban, Abdul; Nur, Muh.; Asraf
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4069

Abstract

Organizational culture in the public sector plays a critical role in driving bureaucratic reform and institutional transformation. In Indonesia, however, entrenched hierarchical norms, generational value gaps, and employment status disparities between civil servants and non-civil servants (contractual staff) pose significant challenges to inclusive and adaptive cultural change. This study explores how employees interpret and respond to these cultural shifts through a phenomenological lens. Using Interpretative Phenomenological Analysis, data were collected from 12 informants across central and local government agencies, representing diverse generations and employment statuses. The findings reveal five key themes: the transition from bureaucratic to adaptive cultures, internal employee challenges, the role of transformational leadership, polarization based on employment status, and aspirations for inclusivity. Non-civil servant employees often experience exclusion and limited recognition, while younger generations face structural resistance to innovation. Despite reforms, informal norms and unequal treatment persist, highlighting the gap between espoused values and actual practice. This study underscores the importance of leadership consistency, inclusive HR strategies, and culturally sensitive change management. By capturing employees’ lived experiences, this research contributes to a deeper understanding of organizational culture in the public sector. It offers strategic insights for more equitable and context-responsive bureaucratic transformation in developing countries.
Co-Authors A. Sabilalo, Mahmudin Abbas, Bakhtiar Abdul Kadir Abdul Razak Abdul, Muhammad Zul Ardiansyah adam, Pasrun Adriawan Agussalim, Agussalim Amin, Fakhry Angi, Robby Daud Arsat, Arsat Asraf Asraf, Asraf Azis Muthalib, Abd. Bagea, Arfin Barqi, Sahbin Baso Silond ae, Andi Basru Wawo, Andi Budhihard, Andi M. Budihard, Andi M Budihard, Andi M. Dali, Nasrullah Efendi, Haerul Fauzih Fitriyani Fitriyani Hapsari, Mirza Hertasning Hiendrawati, Hiendrawati Indwiarti J, Jusriadi John Christianto Simon Kalsum, Ummy Kaswidah, Kaswidah Kusman Paluala Lisapaly, David C.E. Maryadi, Muhammad Aditya Mas'ud, Arifuddin Masitha, Zainab Maulid, Nur Mido, Muhammad Sardy Sujadi Muhammad Rickhzal Putra, La Ode Muthalib, Abd. Azis Nasrul Nasrul Nurdin Nurdin Nurhamzah Nurhilmah, Nurhilmah Putra, Muhammad Andri Purnama PUTRI WULANDARI Qadri, Muhammad Nuzul Rahmah , Wahyuni Rahmah, Wahyuni Rahmatia Rusli, Alfa Sari Ode Sabilalo, Mahmuddin A. Sabilalo, Mahmudin A. Safrianto, Muhammad Salleh, Mad Ithnin bin Sarafudin, Sarafudin Supriaddin, Nofal Supriadin, Nofal Suryaningsih Suryaningsih Sutrino, Anas Suwandi, Selfa Syaban, Abdul Tambunan, Rince Wiyanto, Heri Yuana , Indira Yuana, Indira Zulkifli Zulkifli