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Peningkatan Potensi Ekonomi Lokal Melalui Tata Kelola Keuangan Untuk Pengembangan Ekonomi Kreatif Umkm Sugianto, Sugianto; Hasriani , Hasriani; syamsuriana, Nur; Djafar, Djafar; Arifani, Arifani; Akbardin, Muhammad; Inayah, Ariyanti; Anwarbi, Raqiqah Iffah Rahmi; Sammana, Ikhsan
Celebes Journal of Community Services Vol. 4 No. 2 (2025): June - November
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v4i2.3264

Abstract

UMKM ekonomi kreatif berperan penting dalam memperkuat ekonomi lokal. Namun, kelemahan tata kelola keuangan sering menjadi hambatan utama bagi pengembangan usaha, termasuk pada UMKM di RW 07 Kelurahan Sudiang Kecamatan Biringkanaya Kota Makassar. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan literasi dan keterampilan tata kelola keuangan pelaku UMKM melalui sosialisasi, pelatihan, dan pendampingan. Metode yang digunakan meliputi pre-test dan post-test literasi keuangan, workshop pencatatan kas sederhana, serta penggunaan aplikasi keuangan digital. Hasil kegiatan menunjukkan peningkatan pengetahuan dan keterampilan peserta dalam pencatatan transaksi, pemisahan keuangan usaha dengan pribadi, serta kesiapan untuk mengakses pembiayaan formal. Tata kelola keuangan yang baik terbukti mampu memperkuat kapasitas UMKM dalam mengembangkan usaha dan berkontribusi pada peningkatan potensi ekonomi lokal.
Komitmen, Kompetensi dan Kepuasan Kerja Terhadap Kinerja Pegawai PT Bank Mandiri Kantor Cabang Sidrap Anggerwati, Andi Indah; Syamsuriana, Nur
Amsir Accounting & Finance Journal Vol 1 No 1 (2023): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v1i1.174

Abstract

This study aims to determine commitment, competence and job satisfaction have a partial effect on the performance of employees of PT. Bank Mandiri (persero) Tbk Sidrap Branch Office. The research method used is quantitative research with multiple linear regression analysis techniques with the influence of commitment, competence and job satisfaction on employee performance. The population in this study were all employees of PT. Bank Mandiri (Persero) Tbk Sidrap Branch Office, totaling 34 people. The sample in this study were all employees, totaling 49 people. The research results show thatcommitment, competence and job satisfaction have a significant effect simultaneously on employee performance at PT. Bank Mandiri Sidrap Branch Office. Commitment and competence have no partial effect on the performance of employees of PT. Bank Mandiri Sidrap Branch Office with a significant value. While the job satisfaction variable partially has a significant effect on employee performance at PT. Bank Mandiri Sidrap Branch Office with a significant value.
Pajak Hotel Dan Pajak Hiburan Terhadap Pendapatan Asli Daerah Pada Badan Pendapatan Daerah Kota Makassar Syamsuriana, Nur; ismawan, Ismawan
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 10 No 4 (2024): Juni
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is important because it can provide an in-depth understanding of the effect of hotel tax and entertainment tax on local original income. It can also be the basis of policies for local governments to increase revenues and local development. This type of research is a quantitative type, because the data is realized in the form of numbers and analyzed through statistical analysis, with the aim of determining the influence of independent variables, namely Hotel Tax, and Entertainment Tax on the dependent variable, namely Regional Original Income (PAD) of Makassar City in 2019-2023. The test results that have been carried out using multiple linear regression analysis tests with data processing using SPSS 25 show that these results state that hotel tax and entertainment tax have a significant influence on local original income, but on the entertainment tax variable the effect is not positive but negative because the realization of revenue in entertainment tax is very low.
Pajak Hotel dan Pajak Hiburan Terhadap Pendapatan Asli Daerah Pada Badan Pendapatan Daerah Kota Makassar Syamsuriana, Nur; Ismawan, Ismawan
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 11 No 1 (2024): September
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is important because it can provide an in-depth understanding of the effect of hotel tax and entertainment tax on local original income. It can also be the basis of policies for local governments to increase revenues and local development. This type of research is a quantitative type, because the data is realized in the form of numbers and analyzed through statistical analysis, with the aim of determining the influence of independent variables, namely Hotel Tax, and Entertainment Tax on the dependent variable, namely Regional Original Income (PAD) of Makassar City in 2019-2023. The test results that have been carried out using multiple linear regression analysis tests with data processing using SPSS 25 show that these results state that hotel tax and entertainment tax have a significant influence on local original income, but on the entertainment tax variable the effect is not positive but negative because the realization of revenue in entertainment tax is very low.