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All Journal Dinamika Hukum Hasanuddin Economics and Business Review Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam JURNAL MUTIARA MANAJEMEN Jurnal Ilmiah Akuntansi Kesatuan Economics and Digital Business Review Jurnal Manajemen dan Organisasi Review (MANOR) YURISDIKSI : Jurnal Wacana Hukum dan Sains Amsir Management Journal Innovative: Journal Of Social Science Research Moneta: Jurnal Manajemen & Keuangan Syariah Center of Economic Students Journal (CSEJ) Primagraha Law Review Jurnal Ilmiah Manajemen & Kewirausahaan
Tijjang, Bakhtiar
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Financial Auditing in Education: A Systematic Review of Practices, Challenges, and Policy Recommendations Sudirman, Irmayanti; Tijjang, Bakhtiar; Machmud, Mulyana; Modding, Basri; Safrida; Putra, Pandi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3344

Abstract

Financial audits in the education sector ensure transparency, accountability, and efficiency in using budgets. This article examines financial audit practices in the education sector and the challenges faced in their implementation. Using the Systematic Literature Review (SLR) approach and the PRISMA method, we analyzed various studies that discussed audits in educational institutions, from primary schools to colleges. The results of this review show that although financial audits have been widely implemented, various challenges still hinder their effectiveness. These challenges include limited competent human resources, regulatory complexity, and uncertainty in financial reporting. On the other hand, best practices such as using more advanced audit technology and ongoing financial audit training have proven to improve audit quality. The article also identifies the need for policy reforms that support transparency and improve the competence of auditors in the education sector. Effective financial audits in education require synergy between policies, regulations, and professional practices.
The Role of E-Business Adoption Towards Improving Msme Performance in Parepare City Masud, Anis Anshari; Nurfadhilah, Nurfadhilah; Tijjang, Bakhtiar; Ali, Rustan
Hasanuddin Economics and Business Review VOLUME 5 NUMBER 3, 2022
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v5i3.3403

Abstract

This study aims to examine and analyze the effect of integrated information systems, technological innovation, and e-business adoption on improving the performance of MSMEs in the manufacturing sector in Parepare City. The data collection method used a questionnaire that was distributed to 71 business actors using the purposive sampling technique. Members of the population as many as 103 samples consist of business owners and the marketing services. The data were analyzed using SEM from the AMOS version 23 application. The results showed that the integrated information system and technological innovation had a positive and significant impact on improving the performance of MSMEs in Parepare City through the adoption of e-business. Use of e-business as an intervening variable has a positive and significant effect on the performance of MSMEs. The implications of this research are expected to be able to contribute to the progress of research in the scope of management and have an impact on MSME actors, especially MSMEs in Parepare City, both trading and manufacturing, by increasing the ability to implement e-business in business processes that can encourage MSMEs to adapt to information systems that integration and innovation of new technologies. This study uses a theoretical model of Technology, Organization, Environment (TOE), the theory in this study provides support and is proven regarding the factors that can affect the use of e-business in terms of technology, organization, and environment.This study aims to examine and analyze the effect of integrated information systems, technological innovation, and e-business adoption on improving the performance of MSMEs in the manufacturing sector in Parepare City. The data collection method used a questionnaire that was distributed to 71 business actors using the purposive sampling technique. Members of the population as many as 103 samples consist of business owners and the marketing services. The data were analyzed using SEM from the AMOS version 23 application. The results showed that the integrated information system and technological innovation had a positive and significant impact on improving the performance of MSMEs in Parepare City through the adoption of e-business. Use of e-business as an intervening variable has a positive and significant effect on the performance of MSMEs. The implications of this research are expected to be able to contribute to the progress of research in the scope of management and have an impact on MSME actors, especially MSMEs in Parepare City, both trading and manufacturing, by increasing the ability to implement e-business in business processes that can encourage MSMEs to adapt to information systems that integration and innovation of new technologies. This study uses a theoretical model of Technology, Organization, Environment (TOE), the theory in this study provides support and is proven regarding the factors that can affect the use of e-business in terms of technology, organization, and environment.
Kualitas Pelayanan Terhadap Kepuasan Pelanggan Tijjang, Bakhtiar
Amsir Management Journal Vol 1 No 1 (2020): Oktober
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v1i1.202

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh kualitas pelayanan terhadap kepuasan pelanggan baik secara parsial maupun secara simultan. Adapun Metode analisis data yang digunakan dalam menguji hipotesis uji validitas, uji reliabilitas, uji parsial, dan uji simultan. Adapun hasil penelitian yang didapatkan peneliti menunjukkan bahwa Variabel Kualitas Pelayanan dengan 5 indikator yaitu kehandalan (X1), Daya Tanggap (X2), jaminan (X3) empati (X4), Bukti Fisik (X5) Secara parsial ada empat indikator yang berpengaruh signifikan terhadap kepuasan pelanggan PDAM Kabupaten Sidrap satu indicator tidak berpengarug dan tidak signifikan terhadap kepuasan pelanggan yaitu indicator Jaminan (X4). Juga Secara simultan variable kualitas pelayanan dengan lima (5) indicator yaitu kehandalan (X1), daya tanggap(X2), jaminan(X3), empati(X4), bukti fisik(X5), berpengaruh terhadap kepuasan pelanggan (Y).
TINJAUAN HUKUM PERJANJIAN KERJA LAUT ANTARA PERUSAHAAN PELAYARAN DENGAN NAHKODA ATAS PENGOPERASIAN KAPAL Sabardin, Sabardin; Rahman, Muhammad Sabir; Syahril, Muh. Akbar Fhad; Wiwin, Wiwin; Tijjang, Bakhtiar
Jurnal Ilmiah Dinamika Hukum Vol 26 No 2 (2025): Edisi Oktober 2025
Publisher : Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dh.v26i2.10424

Abstract

This study analyzes the legal position of the captain in the structure of maritime employment relations with a case study at PT. Kembang Mekar Indah, which highlights the gap between the normative provisions in the Commercial Code (KUHD), Law Number 17 of 2008 concerning Shipping, and the Maritime Labor Convention (MLC) 2006 with the implementation practices in the field. This study uses a normative-empirical legal method through literature studies and interviews with captains and company representatives, analyzed qualitatively-descriptively to compare legal norms and empirical reality. The results of the study indicate that maritime employment agreements still place captains on an equal footing with ordinary workers even though the legislation confirms their position as the highest leader on board and the legal representative of the ship owner. Empirical findings show that the fulfillment of the captain's rights to salary is 80%, work facilities 60%, legal protection 40%, and regulatory socialization only 20%, indicating an imbalance in legal protection and weaknesses in the substance of the employment contract. Therefore, it is necessary to reformulate the shipping legal system by improving maritime work agreements, strengthening the role of harbormasters, and harmonizing national regulations with the 2006 MLC standards in order to create maritime work relations that are professional, fair, and adaptive to international maritime law.
Evaluasi Kinerja Keuangan Apotek Malabo: Suatu Pendekatan Terintegrasi Time Series Indeks dan Common Size Surnadi, Haryono; Machmud, Mulyana; Sulawati, Sulawati; Tijjang, Bakhtiar; Hasan, Hamida
Center of Economic Students Journal Vol. 8 No. 4 (2025): October-December (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/5vngvr79

Abstract

Industri farmasi ritel, khususnya apotek, menghadapi tantangan kompleks di era digital berupa fluktuasi harga bahan baku, persaingan dengan toko obat daring, dan perubahan kebijakan pemerintah yang signifikan mempengaruhi arus kas dan profitabilitas. Penelitian ini bertujuan menganalisis kinerja keuangan Apotek Malabo Kota Parepare periode 2020–2022 menggunakan kombinasi teknik Time Series Indeks dan Common Size, yang jarang diterapkan secara simultan pada bisnis farmasi ritel. Metode penelitian kuantitatif deskriptif digunakan dengan sumber data primer dan sekunder yang dikumpulkan melalui observasi, wawancara, dokumentasi, dan studi kepustakaan. Teknik Time Series Indeks mengidentifikasi pola tren keuangan dari waktu ke waktu untuk proyeksi masa depan, sedangkan analisis Common Size membandingkan struktur keuangan tahunan dan mengidentifikasi komponen biaya serta efisiensi penggunaan aset. Hasil analisis menunjukkan pertumbuhan total aktiva sebesar 12,96% dengan kas meningkat 71,85%, laba bersih tumbuh 53,03% melebihi pertumbuhan penjualan 21%, penurunan kewajiban lancar dari 57,01% menjadi 52,39%, dan peningkatan ekuitas dari 42,99% ke 47,69% yang didorong akumulasi laba ditahan. Efisiensi HPP menurun dari 87,85% ke 85,84% meningkatkan margin laba bersih dari 7,08% menjadi 8,95%. Penelitian ini berkontribusi pada literatur manajemen keuangan farmasi dengan memberikan strategi berbasis data bagi pengelola apotek untuk meningkatkan keberlanjutan dan daya saing di tengah dinamika industri yang kompetitif.
Potensi Implikasi Sanksi dari Tindak Pidana Korupsi dalam Penerapan Kitab Undang-Undang Hukum Pidana Nasional Ayu, Ikra; Purwanda, Sunardi; Suardi, Suardi; Ambarwati, Auliah; Tijjang, Bakhtiar
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i3.18920

Abstract

Undang-Undang Nomor 31 Tahun 1999 jo Undang-Undang Nomor 20 Tahun 2001 tentang “Pemberantasan Tindak Pidana Korupsi” (UU Tipikor) telah menjadi dasar hukum utama untuk menangani tindak pidana korupsi. Namun, setalah disahkannya Kitab Undang-Undang Hukum Pidana (KUHP) Nasional pada tahun 2023 justru berdampak pada penegakan hukum tindak pidana korupsi karena perbedaan sanksi yang mencolok. Penelitian bertujuan untuk memperbandingkan sanksi dan potensi implikasi dari penerapan KUHP Nasiona terhadap penegakan hukum di Indonesia. Penelitian ini menggunakan metode penelitian normatif dengan dua pendekatan yakni pendekatan perundang-undangan dan pendekatan perbandingan. Temuan menujukkan bahwa sanksi yang terdapat dalam KUHP Nasional ringan dibandingkan sanksi yang diatur dalam UU Tipikor dan hal ini berpotensi untuk menjadi celah dalam mekanisme penegakan hukum. Kata Kunci: Hukum, Korupsi, Pidana, Sanksi, KUHP Nasional.
Product and Service Quality Towards Customer Satisfaction Refilled Drinking Water in Indonesia Tijjang, Bakhtiar; Nurfadhilah, Nurfadhilah; Putra, Pandi
Li Falah: Journal of Islamic Economics and Business Vol. 5 No. 2 (2020): December 2020
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v5i2.2232

Abstract

The quality of clean water is very crucial needed in human life to meet daily needs. According to the Ministry of Health, drinking water ready for consumption meets tasteless requirements, doesn't smell, is colorless, and contains heavy metals. Although humans can drink water from natural sources, it is risky to be contaminated by bacteria or other invisible harmful substances. The need for clean drinking water, consumable water provides business opportunities, one of them is refill drinking water. This study aims to examine product service quality to consumer satisfaction towards the refill drinking water in Indonesia. The type of research using the explanatory research approach (research explanation) uses a quantitative approach. The population in this study were customers of the refill drinking water in Indonesia whose population was unknown that using Roscoe method to take the sample, which are 50 people with incidental sampling technique. The results showed that product and service quality positively and significantly affect consumer satisfaction partially or simultaneously for customers to refill drinking water in Indonesia.
Pengaruh Strategi Perencanaan dan Pengendalian K3 Terhadap Pencapaian Kinerja Keselamatan Purwanda, Nur Widia; Tijjang, Bakhtiar; Machmud, Mulyana; Safrida
Center of Economic Students Journal Vol. 8 No. 4 (2025): October-December (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/c1cp1h96

Abstract

Keselamatan dan Kesehatan Kerja (K3) merupakan aspek penting dalam menjamin kelancaran operasional dan keberlanjutan industri, khususnya pada sektor pembangkit listrik tenaga uap (PLTU) yang memiliki potensi risiko tinggi. Penerapan K3 tidak hanya bertujuan melindungi tenaga kerja dari kecelakaan, tetapi juga berkontribusi terhadap peningkatan kinerja perusahaan. Dalam konteks tersebut, faktor perencanaan dan pengendalian K3 memiliki peran yang krusial dalam menciptakan lingkungan kerja yang aman dan berdaya saing. Penelitian ini bertujuan untuk mengetahui apakah faktor tersebut berpengaruh dan signifikan terhadap kinerja keselamatan di PLTU Sulsel Barru. Jenis data yang digunakan adalah kuantitatif yang diperoleh melalui survei dan kuesioner serta melalui wawancara dan observasi langsung di lapangan. Hasil analisis menunjukkan bahwa perencanaan K3 yang dilakukan secara sistematis berpengaruh dan signifikan dalam meningkatkan kinerja keselamatan. Pengendalian K3 juga memberikan pengaruh positif dan signifikan terhadap kinerja keselamatan. Secara simultan, kedua variabel tersebut berpengaruh signifikan terhadap kinerja keselamatan, yang menunjukkan bahwa pendekatan terpadu dalam manajemen K3 menjadi kunci dalam menciptakan lingkungan kerja yang aman. Temuan ini sekaligus memberikan nilai kebaruan karena mengintegrasikan analisis perencanaan dan pengendalian K3 secara bersamaan pada konteks operasional PLTU, sehingga dapat menjadi dasar rekomendasi strategis bagi penguatan kebijakan maupun peningkatan manajemen K3 di industri energi.
Strategi Pemasaran Hubungannya Dengan Keputusan Pembelian Konsumen Nurfadhillah; Tijjang, Bakhtiar; Rahmawati, Lili
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 8 No 2 (2021): Desember
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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

Abstract

Penelitian ini bertujuan untuk mengetahui bahwa seberapa besar analisis keputusan pembelian terhadap citra perusahaan, harga, dan tempat pada Apotek Malabo Parepare. Metode analisis yang digunakan dalam penelitian ini adalah observasi, wawancara, dokumentasi dan kuesioner. untuk pengambilan sampel menggunakan pendekatan Roscoe dengan jumlah sampel yang diambil adalah 60 responden. Penelitian ini menggunakan teknik analisa data regresi linear berganda, yang di operasikan melalui SPSS.23. Berdasarkan hasil penelitian yang telah dilakukan, dimana hasil regresi linear berganda diperoleh Y = 0,408 + 0,799(X1) + 0,052(X2) + 0,255(X3) + e. selain itu, dengan uji F (simultan) dapat dilihat bahwa citra perusahaan, harga dan tempat memiliki pengaruh signifikan terhadap keputusan pembelian dengan tingkat signifikan sebesar 0,000 ≤ 0,05. Namun berdasarkan uji t (parsial), dari semua variabel independen hanya variabel citra perusahaan (X1) = 6,466 dan variabel tempat (X3) = 2,961 yang memiliki pengaruh signifikan terhadap keputusan pembelian. Sedangkan variabel harga (X2) = 0,659 tidak memiliki pengaruh signifikan terhadap keputusan pembelian.
Studi Pengaruh Personal Selling dan Digital Marketing terhadap Tingkat Kepuasan Nasabah di PT. Bank Mandiri Taspen KCP Parepare Sulo, Rail; Putra, Pandi; Darmawansah, Darmawansah; Tijjang, Bakhtiar; Ali, Syahban Mada
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 aimed to determine Personal Selling and Digital Marketing partially influence Customer Satisfaction at PT. Bank Mandiri Taspen KCP Parepare. To find out how personal selling and digital marketing simultan eously influence customer satisfaction at PT. Bank Mandiri Taspen KCP Parepare.The analysis method used is quantitative descriptive, using primary data sourced from the results of questionnaires that have been answered by respondents. The tests used include Validity Test, Reliability Test, Descriptive Analysis, Multiple Linear Regression Analysis and t Test (partial), f Test (simultaneous), R2 Test (Coefficient of Determinated).These results indicated that both Personal Selling and Digital Marketing have a partial effect on Customer Satisfaction at PT. Bank Mandiri Taspen KCP Parepare. simultaneously Personal Selling and Digital Marketing influence Customer Satisfaction at PT. Bank Mandiri Taspen KCP Parepare.
Co-Authors Ahmad, Agil Ali, Rustan Angka, A. Fitri Sugi Auliah Ambarwati Ayu, Ikra Azis, Muh Alfikram Basri Modding Binti Abd Hafiz, Khalilah Darmawansah, Darmawansah D’Ornay, Anastasia Etar T Fatimah, Dian Hamid, Sulaik Abdul Hamida Hasan Hartati , Hartati Hartati Hartati Hasmi Hasmi Ikhrami, Siti Mirna Kairuddin . Lukman, Siti Diva Syarifah Masud, Anis Anshari Muh. Akbar Fhad Syahril Muh. Darwis Muhammad Sabir Muhammad Sabir Rahman Musdalifah Musdalifah Natsir, Ulfa Nur, Irawati Nurfadhilah Nurfadhilah, Nurfadhilah Nurfadhillah Pasande, Jhon Franklin Purwanda, Nur Widia Rahmawati, Lili Rezky Nurbhakti Rice, Veronica Rifani, Riza Amalia Riska Riska Sabardin, Sabardin Safrida suardi suardi Suardi, Suardi Sudirman, Irmayanti Sulawati, Sulawati Sulo, Rail Sunardi Purwanda Surnadi, Haryono Susantika, Melani Syafira, Tzaza Aulia Syahban Mada Ali Ttriawan, Agung Uliana, Nurul Wiwin Wiwin, Wiwin Yunus, Asrial