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All Journal International Journal of Artificial Intelligence Research Jurnal Ilmiah Ecosystem Dinasti International Journal of Management Science Management Studies and Entrepreneurship Journal (MSEJ) Vox Populi Economics and Digital Business Review Journal of Economics and Business UBS Indonesian Journal of Business and Management Al-Buhuts (e-journal) Golden Ratio of Auditing Research Al-MIKRAJ: Jurnal studi Islam dan Humaniora Golden Ratio of Data in Summary Golden Ratio of Taxation Studies JIPITI: Jurnal Pengabdian kepada Masyarakat Access: Journal of Accounting, Finance and Sharia Accounting Atestasi : Jurnal Ilmiah Akuntansi Study of Scientific and Behavioral Management (SSBM) Jurnal Pengabdian dan Inovasi Masyarakat
Sapiri, Muhtar
Universitas Bosowa
Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Al-Buhuts (e-journal)

 1 
Pengaruh Literasi Keuangan dan Literasi Digital terhadap Kinerja Usaha Mikro Kecil dan Menengah Melalui Kemampuan Manajerial: Studi Kasus Kabupaten Mamuju Sulawesi Barat Nurdyanto, Sapto Dwi; Ismail, Tubagus; Sapiri, Muhtar
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4718

Abstract

This research aims to test and analyze the influence of financial literacy and digital literacy on the managerial abilities and performance of MSMEs, to analyze the influence of managerial abilities on the performance of MSMEs, to test and analyze the influence of financial literacy and digital literacy on the performance of MSMEs in Mamuju through managerial abilities as an intervening variable . This research uses a quantitative approach, taking a population of 365 MSME actors. Data collection techniques through questionnaires and documentation, with data analysis techniques using SmartPLS 3.2.9 analysis. The results of the research conducted prove that financial literacy has a positive and significant effect on managerial abilities, digital literacy has a positive and significant effect on managerial abilities. Financial literacy has a positive and significant effect on the performance of MSMEs, digital literacy has a positive and significant effect on the performance of MSMEs, managerial ability has a positive and significant effect on the performance of MSMEs in Mamuju Regency. The results of the indirect influence test found that managerial ability can mediate the influence of financial literacy on the performance of MSMEs in Mamuju Regency, as well as that managerial ability can mediate the influence of digital literacy on the performance of MSMEs in Mamuju Regency
Implikasi Desentralisasi Fiskal dan Tata Kelola Anggaran terhadap Kesejahteraan Masyarakat Melalui Alokasi Anggaran dan Kapasitas Ekonomi: (Studi Kasus Provinsi Sulawesi Barat) Hardianto, Hardianto; Ismail, Tubagus; Sapiri, Muhtar
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4719

Abstract

The implementation of a particular government service or function is no longer dominated by one party (namely the government). This means that the partnership and cooperation process must be further encouraged by reducing the role of government on the one hand, and strengthening the role of the private sector and society on the other hand. The aim of this research is to determine the influence of fiscal decentralization, budget allocation, economic capacity on community welfare, determine the influence of fiscal decentralization on community welfare through budget allocation and economic capacity, determine the influence of budget governance on community welfare through budget allocation and economic capacity in Sulawesi Province West. This research uses a quantitative approach, with a case study of local governments in the West Sulawesi Province which includes six districts. The data collection technique is carried out by document study, using secondary data originating from related agencies or from websites through internet browsing and other documentation. The data analysis technique uses SmartPLS analysis. The findings show that fiscal decentralization has a negative impact on community welfare. Budget governance has a negative influence on community welfare. Budget allocation can influence an increase in community welfare. Economic capacity can improve community welfare. Budget allocation can mediate the effect of fiscal decentralization on community welfare. Economic capacity can mediate the effect of fiscal decentralization on community welfare. Budget allocation cannot mediate the influence of budget governance on community welfare, while economic capacity can mediate the influence of budget governance on community welfare, especially in West Sulawesi Province.
Analisis Pengaruh Employee Empowerment, Kecerdasan Intelektual dan Komunikasi Interpersonal terhadap Kinerja Aparatur Sipil Negara Melalui Motivasi Kerja dan Kepuasan Kerja Kiraman, Kiraman; Sapiri, Muhtar; Adha, Wahyu Maulid
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4769

Abstract

The aim of this research is to analyze the influence of employee empowerment, intellectual intelligence, interpersonal communication, work motivation and job satisfaction on the performance of State Civil Apparatus, the influence of employee empowerment, intellectual intelligence and interpersonal communication on the performance of State Civil Apparatus through work motivation and job satisfaction at the KPU Office West Sulawesi Province. Data collection techniques through distributing questionnaires with data analysis techniques using Smartpls 3.2.9. The research results found that employee empowerment had a positive and significant influence on ASN performance, intellectual intelligence and interpersonal communication had a negative and insignificant influence on ASN performance, work motivation and job satisfaction had a positive and significant influence on ASN performance. The results of the mediation test show that work motivation can mediate the influence of employee empowerment and intellectual intelligence on ASN performance, work motivation cannot mediate the influence of interpersonal communication on ASN performance. Then job satisfaction can mediate the influence of employee empowerment and intellectual intelligence on ASN performance, while job satisfaction cannot mediate the influence of interpersonal communication on ASN performance at the KPU office of West Sulawesi province.
Co-Authors -, Muh. Subhan Abduh, Thamrin Abdul Rachman Adha, Wahyu maulid Adinda Adinda Aditya Halim Perdana Kusuma Putra Putra Afdaliana, Andi Ami Pujiwati Amri, Nurfadhila Arifin Arifin Ashanti, Eka Ayu Budiastuti, Susanti Chahyono, Chahyono DEWI PURNAMA Dipa Teruna Awaloedin Fadilman Thalib Guntoro, Guntoro Hadi, Amnah Haeruddin Hamzah, Fyrdha Faradyba HARDIANTO - Haryani, Stefani Elia Made Herni Utami Rahmawati Indra Setiawan Indrayani Nur Jaspin, Sri Wahyuni Jumalang, Astuti Desti Kampono Imam Yulianto karim , Abdul Kasim, Risya Zahrani Kiraman, Kiraman Lorent Tombi Mahmud, Misra Muhammad Yusuf Saleh Murtiadi Awaluddin Natsir, Fitrah Syahbrina Nur Fadhila Amri Nur, Fira nur, Indrayani Nurdyanto, Sapto Dwi Nurhidayanti S. Nurhidayanti, Nurhidayanti Nurul Hasanah Pigome, hoseo Rahmah MH, A'isya Mulia Rahmat Hidayatullah Rahmi Rahmi Randalembang, Abigael Remmang , Hasanuddin Reny, Andi Ruth Reskiyani, Ayumita Ridwan, Muh Ruslan, Muhlis Setiawan , Lukman Setiawan, Adil Setiawan, Lukman Sijal, Mutakallim Suryanto, Erik Syamsuddin, Indah Thanwain, Thanwain Tubagus Ismail Yunus, Muh. Kafrawi Yunus, Muhammad Kafrawi Zaidin, Arifin Zara Tania Rahmadi