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All Journal JAM : Jurnal Aplikasi Manajemen AL ISHLAH Jurnal Pendidikan Jurnal Ilmiah Manajemen "E M O R" SEIKO : Journal of Management & Business YUME : Journal of Management JURNAL MANAJEMEN BISNIS ECONOMOS : Jurnal Ekonomi dan Bisnis Jurnal Sosio Sains EKUITAS (Jurnal Ekonomi dan Keuangan) MBIA JARES (Journal of Academic Research and Sciences) Jurnal Administrasi dan Manajemen Jurnal Review Pendidikan dan Pengajaran (JRPP) Indonesian Journal of Halal Research ILTEK : Jurnal Teknologi Jurnal Buana Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Economics and Digital Business Review International Journal of Environmental, Sustainability, and Social Science Jurnal Disrupsi Bisnis Asian Management and Business Review Journal of Management Sains (JMS) Journal Online Manajemen ELPEI (JOMEL) International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Journal of Accounting and Finance (JAF) Journal of Management and Administration Provision Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi ILTEK : Jurnal Teknologi Maneggio Global Review of Tourism and Social Sciences Arunika: Jurnal Pengabdian Masyarakat
Roslina Alam
Universitas Muslim Indonesia Makassar
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Mechanical Engineering Medicine & Pharmacology Social Sciences Other

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The Effect of Motivation, Leadership and Competence on Employee Performance of Makassar City Bappeda Office. St. Sukmawati S; Roslina Alam
MBIA Vol 18 No 2 (2019)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (397.176 KB) | DOI: 10.33557/mbia.v18i2.756

Abstract

Effect of Motivation, Leadership and Competence on Employee Performance of Makassar City Bappeda Office. The purpose of this study was to determine the Effect of Motivation, Leadership and Competence on Employee Performance at the Makassar City Bappeda Office. The population in this study all employees in the Makassar City Bappeda office were 50 with ASN status, all of whom were respondents. Data collection methods in this study were questionnaire, interview, and documentation. The data analysis method uses descriptive and quantitative methods, namely multiple linear regression analysis used to measure the effect of motivation, leadership and competence on employee performance at the Makassar City Bappeda Office. The results of this study indicate that the independent variable Motivation, and Competence together have a positive and significant influence on the dependent variable (employee performance), while the leadership variable has a significant negative effect. The coefficient of determination (R2) is 0.622, the coefficient of determination states that the variables of motivation, leadership and competence can only explain or contribute to variations in changes in employee performance by 62.2 percent.
Pengaruh Faktor-Faktor Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Muhammad Rani; Baharuddin Semmaila; Roslina Alam
YUME : Journal of Management Vol 2, No 3 (2019)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v2i3.919

Abstract

AbstrakPenelitian ini bertujuan untuk menganalisis pengaruh net profit margin, return on asset dan return on equity terhadap nilai perusahaan yang terdaftar di Bursa Efek Indonesia. Data dalam penelitian ini, diperoleh dari pusat informasi pasar modal (PIPM) Makassar, dengan obyek penelitian pada perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder. Penelitian ini menggunakan sumber data yang berasal dari laporan tahunan publikasi perusahaan Makanan dan Minuman yang diterbitkan oleh Bursa Efek Indonesia tahun 2012 sampai tahun 2014. Metode analisis data yang digunakan yaitu analisis regresi berganda. Setelah dilakukan analisis seluruh data, maka dapat disimpulkan bahwa: 1). Net profit margin (NPM) berpengaruh positif dan signifikan terhadap nilai perusahaan pada perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia, 2). Return on asset (ROA) berpengaruh positif dan signifikan terhadap nilai perusahaan pada perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia, dan 3). Return on equity (ROE) berpengaruh positif dan signifikan terhadap nilai perusahaan pada perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia. Kata Kunci: Net Profit Margin, Return On Asset, Return On Equity dan Price Book Value. AbstractThis study aimed to analyze the influence of net profit margin, return on assets and return on equity to the value of companies listed on the Indonesia Stock Exchange. The data in this study were obtained from the information center of the capital market (PIPM) Makassar, with the object of research at the company's Food and Beverage listed on the Indonesia Stock Exchange. This study uses secondary data. This study uses data sources derived from the annual reports of companies Food and Beverage publications issued by the Indonesia Stock Exchange in 2012 until 2014. The data analysis method used is multiple regression analysis. After analyzing all the data, it can be concluded that 1) Net profit margin (NPM) positive and significant impact on the value of companies in the Food and Beverage listed on the Indonesia Stock Exchange, 2) Return on assets (ROA) positive and significant impact on the the value of the company at the company's Food and Beverage listed on the Indonesia Stock Exchange, and 3) Return on equity (ROE) and a significant positive effect on firm value on Food and Beverage companies listed in Indonesia Stock Exchange. Keywords: Net Profit Margin, Return on Asset, Return on Equity dan Price Book Value.  
Pengaruh Motivasi Kerja Terhadap Kinerja Karyawan Dengan Kepuasan Kerja Sebagai Variabel Pemoderasi Pada Pt. Bank Mandiri (Persero) Tbk. Makassar Nursalim, Laode Alim; Semmaila, Baharuddin; Alam, Roslina
Journal of Management Sains (JMS) Vol. 5 No. 1 (2024): Januari - Juni
Publisher : Doktor Ilmu Manajemen, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.613 KB) | DOI: 10.52103/jms.v5i1.200

Abstract

Penelitian ini bertujuan untuk: (1) menganalisis pengaruh motivasi kerja terhadap kinerja karyawan; (2) menganalisis kepuasan kerja dapat memoderasi hubungan antara motivasi kerja terhadap kinerja karyawan. Penelitian ini diperoleh menggunakan data primer dari wawancara langsung oleh beberapa responden disertai dengan observasi dan melalui survei sebanyak 94 responden karyawan Bank Mandiri Makassar sebagai sampel dari seluruh populasi dengan metode sampling incidental. Pengujian pada penelitian ini menggunakan uji validitas, uji reliabilitas, uji multikolinieritas, uji heteroskedastisitas, uji normalitas, dan uji linearitas, uji hipotesis regresi linier sederhana dan Moderated Regression Analysis. Hasil penelitian ini menunjukkan bahwa: (1) motivasi kerja berpengaruh postif dan signifikan terhadap kinerja karyawan. Hal ini dibuktikan melalui analisis regresi linier sederhana yang diperoleh nilai R Square sebesar 0,357, yang dapat diartikan bahwa besarnya pengaruh motivasi kerja terhadap kinerja karyawan adalah 35,7%. Hasil uji t statistik menghasilkan nilai signifikansi lebih kecil dari level of significant yaitu 0,000 < 0,05; (2) Kepuasan kerja dapat memoderasi murni (Pure Moderation) positif (memperkuat) pengaruh motivasi kerja terhadap kinerja karyawan. Hal tersebut dibuktikan melalui Moderated Regression Analysis yang memberikan nilai koefisien sebesar 0,072, yang dapat diartikan kepuasan kerja dapat memoderasi pengaruh motivasi kerja terhadap kinerja karyawan sebesar 7,2%. Hasil uji t statistik menghasilkan nilai signifikan lebih kecil dari level of significant yaitu 0,004 < 0,05. This study aims to: (1) analyze the effect of work motivation on employee performance; (2) analyzing job satisfaction can moderate the relationship between work motivation and employee performance. This research was obtained using primary data from direct interviews by several respondents accompanied by observation and through a survey of 94 respondents of Bank Mandiri Makassar employees as a sample of the entire population using the incidental sampling method. The test in this study uses the validity test, reliability test, multicollinearity test, heteroscedasticity test, normality test, and linearity test, simple linear regression hypothesis test and Moderated Regression Analysis. The results of this study indicate that: (1) work motivation has a positive and significant effect on employee performance. This is evidenced by a simple linear regression analysis which obtained the R Square value of 0.357, which means that the influence of work motivation on employee performance is 35.7%. The results of the t statistical test resulted in a significance value smaller than the level of significance, namely 0.000 <0.05; (2) Job satisfaction can pure moderate positive (strengthen) the effect of work motivation on employee performance. This is evidenced by the Moderated Regression Analysis which gives a coefficient value of 0.072, which means that job satisfaction can moderate the effect of work motivation on employee performance by 7.2%. The results of the t statistical test resulted in a significant value smaller than the level of significance, namely 0.004 <0.05.
Pengaruh Inflasi dan Nilai Tukar Rupiah terhadap Penerimaan Pajak Pertambahan Nilai (Studi Kasus pada Kantor KPP Makassar Utara) Ahmad, Siti Hadijah; Su’un, Muhammad; Alam, Roslina
Jurnal Disrupsi Bisnis Vol. 6 No. 6 (2023): [November-Desember] Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v6i6.32504

Abstract

Penelitian ini bertujuan untuk mengetahui dampak ekspansi dan skala tukar rupiah terhadap pendapatan esteem added charge. Populasi Populasi yang digunakan dalam penelitian ini adalah informasi review BPS tentang ekspansi, informasi skala konversi rupiah (Bank Indonesia) dan informasi pengakuan pendapatan beban (DJP) tahun 2014 - 2022 dan contoh tersebut menggunakan uji evaluasi, khususnya kurs ekspansi per kuartal di Sulawesi Selatan, skala penukaran rupiah terhadap satu dolar AS per kuartal yang didasarkan pada kurs jual beli, dan penerimaan tangki per kuartal di KPP Pratama Makassar Utara periode 2014 - 2022. diselesaikan dengan mengumpulkan informasi yang ada di KPP Pratama Makassar Utara, sehingga pembuat catatan dapat memperoleh catatan yang berhubungan dengan pemeriksaan ini. Teknik logika menggunakan pemeriksaan langsung yang berbeda dengan bantuan program SPSS 25 versi. Konsekuensi dari penelitian ini mengungkapkan bahwa ekspansi pada dasarnya mempengaruhi Pendapatan Pajak Bernilai Tambah dan memiliki koefisien tajuk negatif, yang menyiratkan bahwa semakin tinggi ekspansi, Tank akan berkurang. Skala Rupiah Swapping pada dasarnya mempengaruhi Penerimaan Biaya Pertambahan Nilai dan memiliki heading koefisien yang positif, artinya semakin tinggi standar konversi rupiah maka akan terjadi ekspansi Tangki di KPP Pratama Makassar Utara.
Evaluasi Penerapan Sistem Informasi Manajemen (SIMDA) dalam Meningkatkan Kualitas Laporan Keuangan Pada Dinas Kesehatan Luwu Timur Ibrahim, Fadiah Al Wafi Ibrahim; Roslina Alam; Tenriwaru, Tenriwaru
Jurnal Buana Akuntansi Vol 9 No 1 (2024): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v9i1.6487

Abstract

Penelitian ini bertujuan untuk mengetahui Evaluasi Penerapan Sistem Informasi Manajemen Daerah (SIMDA) Dalam Meningkatkan Kualitas Laporan Keuangan. Penelitian ini menggunakan Penelitian Deskriptif kualitatif karena memanfaatkan teori yang ada sebagai penjelas, agar dapat ditarik kesimpulan. Penelitian ini menggunakan data primer dan sekunder dengan cara melakukan penelitian langsung dilapangan dengan melakukan wawancara tersturktur dan tidak terstruktur. Data dikumpulkan melalui proses wawancara langsung dengan para informan menggunakan panduan wawancara, observasi langsung terhadap aktivitas para pegawai bidang kuangan Dinas Kesehatan Luwu timur serta studi dokumentasi atas dokumen terkait. Hasil penelitian menunjukkan bahwa kualitas informasi yang dihasilkan dari SIMDA Keuangan dinilai baik, dengan ketepatan waktu,relevansi,kemampuan untuk dibandingankan dan kemudahan pemahaman. Sistem ini memberikan kontribusi positif terhadap proses penyajian laporan keuangan, mendukung pengambilan keputusan, dan meningkatkan transparansi dalam pengelolaan keuangan Dinas Kesehatan Luwu Timur.
Customer Service Management Strategies In The E-Commerce Era: Enhancing Customer Loyalty Through Digital Experiences Jamaluddin; Alam, Roslina; Hatidja, St.; Mariana, Lina
Maneggio Vol. 1 No. 6 (2024): Maneggio-Dec
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/k8savq47

Abstract

This study aims to analyze the role of digital marketing strategies in increasing customer loyalty in the e-commerce industry. In the rapidly evolving digital era, e-commerce companies are increasingly relying on technology to strengthen customer relationships and build long-term loyalty. This research highlights several key factors, such as personalization of marketing messages, digital technology-enabled loyalty programs, active interaction through digital platforms, as well as smart use of customer data. In addition, active interaction through social media and chatbots facilitates real-time communication, which increases customer satisfaction and their loyalty. The use of customer data allows companies to understand customer behavior and preferences, so they can tailor the customer experience more effectively. This study aims to analyze the role of digital marketing strategies in increasing customer loyalty in the e-commerce industry. In the rapidly evolving digital era, e-commerce companies are increasingly relying on technology to strengthen customer relationships and build long-term loyalty. This research highlights several key factors, such as personalization of marketing messages, digital technology-enabled loyalty programs, active interaction through digital platforms, as well as smart use of customer data. Personalization of marketing strategies can improve message relevance and customer experience, while digital loyalty programs provide incentives that drive engagement and strengthen customer relationships. In addition, active interaction through social media and chatbots facilitates real-time communication, which increases customer satisfaction and their loyalty. The use of customer data allows companies to understand customer behavior and preferences, so they can tailor the customer experience more effectively.
Effect of Commitment, Compensation, and Leadership on Employee Performance and Sharia Engagement as Variable Intervening Basalamah, Indira; Ramli, H. Mansyur; Sinring, H. Bahar; Alam, Roslina
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 2, No 1 (2019): February 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v2i1.360

Abstract

Sharia engagement is an individual, physical, emotional and spiritual attachment that is influenced by belief, justice, balance, fredoom and respontibility towards the organization. The object of research is the employees of sharia banking located in Makassar City. Through cluster tehniques sampling of samples processed in the study were 185 emplyees spread across 13 sharia banking offices. Using structural equation modeling (SEM) the results of the study show that organizational commitment, compensation, and leadership directly have a significant positive effect on sharia engagement. Whereas, indirectly organizational commitment, compensation, and leadership have a positive and insignificant effect on employee performance. Then, through Syariah Engagement organizational commitment, compensation, and leadership have a significant positive effect on the performance of Islamic Banking employees in Makassar City. Keywords: Commitment, Compensation, Leadership, Sharia Engagament, and Employee Performance
Pentuple Bottom Line in Seaweeds Cultivation: An Environmental Accounting Review ALAM, Syamsu; ALAM, Roslina; ARFAH, Eka Ariaty
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 6 (2024): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i6.1259

Abstract

This study explores the role of environmental and sustainability accounting in promoting sustainable seaweed farming in Indonesia. Environmental accounting records and reports the environmental impacts of economic activities, while sustainability accounting integrates economic, social, and environmental dimensions under the Triple Bottom Line (TBL) and Pentuple Bottom Line (PBL) frameworks. The research highlights how these tools can enhance seaweed farming's global competitiveness, support blue economy development, and address climate change.Using a descriptive qualitative approach, the study combines in-depth interviews with seaweed farmers, academics, and stakeholders with a literature review. Legitimacy theory is applied to analyze how transparency in sustainability reporting strengthens relationships with society and global markets.Findings reveal limited adoption of environmental and sustainability accounting in seaweed farming, despite its potential. Transparency in managing environmental impacts, such as waste and carbon absorption, is critical. Local cultural values like siri’ na pacce serve as a moral foundation for strengthening social legitimacy. Technologies like IoT and blockchain can accelerate effective environmental accounting.This study contributes by integrating environmental and sustainability accounting into the PBL framework, addressing economic, social, and environmental impacts more comprehensively. It emphasizes better governance through farmer awareness, eco-friendly technologies, and stronger regulations, positioning seaweed farming as a blue economy model. Future research should focus on cross-sector collaboration to advance sustainable fisheries and marine policies.
Pengaruh Kepuasan, Kepercayaan dan Harga terhadap Loyalitas Penumpang Maskapai Garuda Indonesia Di Bandar Udara Internasional Sultan Hasanuddin Makassar Ardiansyah, Ardiansyah; Alam, Roslina; Arifin, Zaenal
SEIKO : Journal of Management & Business Vol 7, No 1.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i1.6448

Abstract

Penelitian ini dilakukan bertujuan untuk : (1) Untuk mengetahui dan menganalisis pengaruh Kepuasan terhadap Loyalitas penumpang; (2) Untuk mengetahui dan menganalisis pengaruh Kepercayaan terhadap Loyalitas penumpang; (3) Untuk mengetahui dan menganalisis pengaruh Harga terhadap Loyalitas penumpang. Penelitian ini menggunakan teknik pengumpulan data melalui observasi dengan membagikan kuesioner kepada responden. Sampel pada penelitian ini sebanyak 100 orang yang mewakili seluruh penumpang Garuda Indonesia yang melakukan perjalanan melalui Bandar Udara Internasional Sultan Hasanuddin Makassar, penelitian ini dilakukan mulai 15 Desember 2023 s.d 15 Februari 2024. Data dianalisis dengan menggunakan program Statistical Program of Social Science versi 25. Hasil penelitian ini menunjukkan bahwa: (1) Kepuasan berpengaruh positif signifikan terhadap Loyalitas penumpang; (2) Kepercayaan berpengaruh positif signifikan terhadap Loyalitas penumpang Harga berpengaruh positif signifikan terhadap Loyalitas penumpang maskapai; (3) Harga berpengaruh secara positif dan signifikan terhadap peningkatan volume penjualan. Kata Kunci : Kepuasan, Kepercayaan, Harga, Loyalitas.
Pengaruh Audit Internal dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pada Pemerintah Kabupaten Sidenreng Rappang Imran, Imran; Alam, Roslina; Nur, Muhammad
Economics and Digital Business Review Vol. 6 No. 1 (2025): Agustus - January
Publisher : STIE Amkop Makassar

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh audit internal dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan pemerintah daerah di Kabupaten Sidenreng Rappang. Audit internal yang efektif dan sumber daya manusia yang kompeten merupakan faktor penting dalam meningkatkan transparansi dan akuntabilitas laporan keuangan. Metode penelitian ini menggunakan pendekatan kuantitatif dengan menyebarkan kuesioner kepada responden yang terkait dengan pengelolaan keuangan daerah. Hasil penelitian menunjukkan bahwa audit internal dan kompetensi sumber daya manusia secara signifikan berpengaruh positif terhadap kualitas laporan keuangan pemerintah. Implementasi pengawasan yang baik serta peningkatan kapasitas sumber daya manusia melalui pelatihan dan pengembangan terbukti mampu meningkatkan kualitas penyajian laporan keuangan sesuai dengan standar yang berlaku. Penelitian ini diharapkan dapat memberikan kontribusi praktis dalam penyusunan kebijakan yang mendukung peningkatan kualitas laporan keuangan di tingkat pemerintah daerah terutama di Kabupaten Sidenreng Rappang.
Co-Authors , Andi Tenri Uleng Akal Achmad Gani Ahmad, Siti Hadijah Alamsyah Sehuddin Amirullah -, Amirullah Amra, Wahidah Andi Haslindah Andi Rosdianti Razak, Andi Rosdianti Ardi Mahrifal Hi Taher ARDIANSYAH ARDIANSYAH Ariadiansyah Al – Giffari Arifin Arifin Armanu Thoyib Aryati Arfah Bahar Sinring Baharuddin Semmaila Baharuddin, Megawaty Ceskakusumadewi Bakri, Asri Ady Basalamah, Indira Basri Modding Dedy Rezki DJ Al Idrus, Riefky Edi Pramono Muliawan Eka Ariaty Arfah, Eka Ariaty Erliana, Riah Giri Dwinanda H. Bahar Sinring H. Mansyur Ramli Hamdan . Haslindah, Andi Hatidja, St Hatidja, St. Husain, Amiruddin Ibrahim, Fadiah Al Wafi Ibrahim Idris Parakkasi Imaduddin Murdifin Imran Imran Indira Basalamah Jamaluddin Jeny Kamase Junaidin Zakaria Kalla, Rastina Kamase, Jeni Kamidin, Masruhi Lantara, Niniek Lina - Mariana, Lina - Loreño, Dustin Tarinque Mahfudnurnajamuddin, Mahfudnurnajamuddin Mansyur Ramli Mansyur Ramly Muhammad Nur Muhammad Nusran Muhammad Rani Nur Wahyuni Nurasisah, Nurasisah Nurhikmah NURLAELA NURLAELA Nursalim, Laode Alim Nurwanah, Andi Ramli, H. Mansyur Ramli, Mansyur Rastina Kalla Rastina Kalla ratasya, Nur zalni Ratna Dewi Reski Ramadani, Reski Ris Akril Nurimansjah Salim Basalamah Salmiah Syurya Santiarsi Serlin Serang Sinring, H. Bahar St. Sukmawati S St.Sukmawati S. Su’un, Muhammad Syafii A. Basalamah, Muhammad SYAHRIR MALLONGI Syahrir Mallongi SYAMSU ALAM Syamsu Alam Syarifuddin, Akhmad Tajuddin Abdullah Tenrisau, Muhammad Aksan Triana, Dien Zaenal Arifin Zaenal Arifin Zaenal Arifin Zakaria, Junaidin