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Akhmad, Akhmad
Faekultas Ekonomi Dan Bisnis Universitas Muhammadiyah Makassar
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Social Sciences Other

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The Influence of Occupational Safety and Health (K3), Individual Characteristics and Career Development on the Performance of Employees Sulastri, Sulastri; Ahmad, Ahmad; Mappatompo, Andi
Journal of Public Representative and Society Provision Vol. 5 No. 3 (2025): Journal of Public Representative and Society Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jprsp.v5i3.695

Abstract

This study aims to analyze the influence of Occupational Safety and Health (OHS), Individual Characteristics, and Career Development on Employee Performance at the Bulukumba Regency Fire Department. The background of this study is based on the importance of optimal human resource management, especially in high-risk work environments. The research approach used is quantitative with the causality method, where data were collected through questionnaires distributed to 183 respondents from a total population of 335 employees, using the Slovin formula in determining the sample. The results showed that OHS variables have a positive and significant effect on employee performance. The highest average value of OHS indicators was obtained for compliance with safety procedures, followed by the provision of PPE. This finding is reinforced by the results of interviews and field observations, which indicate that employees have a positive perception of OHS implementation, although there is still a need for improved health facilities and a comprehensive understanding of OHS. Other factors such as individual characteristics and career development were also found to contribute to improving employee performance. This study emphasizes the importance of implementing an effective OHS system, clear career development, and increasing individual capacity in creating a productive, safe, and sustainable work environment.
PENINGKATAN KUALITAS SUMBER DAYA MANUSIA (SDM) PETANI PADI SAWAH Ibrahim, Ibrahim; AC, Ahmad; Akhmad, Akhmad
COMPETITIVENESS Vol. 10 No. 2 (2021): COMPETITIVENESS
Publisher : UNIVERSITAS MUHAMMADIYAH MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/competitiveness.v10i2.6605

Abstract

This research aims to find and find the right and effective way to improve the cauldron of human resources (HR) of rice paddy farmers through agricultural extension methods. The research method used is qualitative research that is descriptive with data collection techniques through observation, interviews, documentation and other data that support research. The results showed that the most appropriate and effective method of agricultural extension towards improving the quality of human resources (HR) of rice paddy farmers is Demplot and Field School because of its informal nature, the learning process is carried out in the field where there are real objects in the form of rice plants that are used as learning materials, the implementation is done by providing guidance then invited directly to the field to see and do joints. Ri by looking at the examples given by extensionists, so that farmers more easily absorb it. With the real evidence seen by farmers, this field school was able to change the mindset of farmers who initially tried to farm in the traditional way then become farmers who follow innovative technology. This method lasted about 4 months or 1 growing season.      Keywords: Quality, Extension Methods, Farmer Groups
EFEKTIVITAS KEBIJAKAN DANA DESA TERHADAP PEMBERDAYAAN MASYARAKAT DAN PEMBANGUNAN INFRASTRUKTUR DI DESA MAGGENRANG Lilis, Lilis; Akhmad, Akhmad; Jaya, Asri
Jurnal Ekonomi Sakti Vol 14 No 2 (2025)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v14i2.410

Abstract

Village Funds are funds sourced from the State Budget transferred through the district and city budgets used to finance the implementation of government, implementation of development, and community development. Based on Law No. 6 of 2014, village development management begins with planning, implementation, and supervision. This study aims to analyze the effectiveness of the Village Fund policy on community empowerment and infrastructure development in Maggenrang Village, Kahu District, Bone Regency. Using qualitative methods through observation and interviews, the results of the study indicate that the use of village funds is still not optimal. Community empowerment is still focused on the agricultural sector through the formation of farmer groups and the distribution of rice seeds, while other sectors such as skills training and small business development have not been developed much. In terms of infrastructure, the construction of roads, embankments, and irrigation channels has provided real benefits for mobility, agriculture, and citizen security, although equitable development and fulfillment of socio-spiritual needs have not been fully achieved. The effectiveness of the use of village funds in Maggenrang Village requires a balance between physical development and community empowerment programs so that development results are more sustainable and equitable. Keywords: Effectiveness, Village Funds, Community Empowerment, Infrastructure Development, Maggenrang Village.
Analysis Of Factors That Influence The Intensity Of Tourist Visits On Attractions Emeresa Baths In Bantaeng Regency Andini, Surya; Akhmad; Anggoro, Yusuf Alfian Rendra
Journal of Principles Management and Business Vol. 4 No. 02 (2025): October 2025
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/jpmb.v4i02.257

Abstract

Tourism is one of the main contributors to Indonesia’s foreign exchange, supported by its diverse natural and cultural attractions across the archipelago. Bantaeng Regency in South Sulawesi is among the regions that continues to develop local tourism, with the Eremerasa Natural Bathing Site as one of its leading destinations. Despite its potential, the site faces challenges in maintaining facilities and optimizing promotional strategies to attract more visitors. This study aims to examine the effect of facilities and promotion on the intensity of tourist visits by employing a descriptive quantitative approach using the latest data in 2023. A total of 50 domestic tourists were surveyed through non-probability sampling, with data collected via observation, questionnaires, and documentation, and analyzed using multiple linear regression. The results show that both facilities and promotion have a positive and statistically significant influence on visit intensity. The novelty of this study lies in its focus on a local tourism object in Bantaeng using recent data, offering insights for policymakers and site managers to enhance competitiveness and sustainability of regional tourism.
Pengaruh Harga dan Kualitas Produk Terhadap Keputusan Pembelian Yamaha Fino yang Dimoderasi Promosi Pada segmen Wanita Milenial Di Kota Makassar Awaluddin, Awaluddin; Agussalim, A. Arifa Aulia; akhmad
Study of Scientific and Behavioral Management Vol 3 No 4 (2022): The New Era of Business Management
Publisher : Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/ssbm.v3i4.34638

Abstract

ABSTRACT This study aims to determine the effect of price and product quality on purchasing decisions of Yamaha Fino which is moderated by the promotion of the millennial female segment in Makassar City. The type of research used is correlational research, with a quantitative approach. The population used is the millennial female segment of consumers who have purchased a Yamaha Fino motorcycle in Makassar City, with a total sample of 100 respondents. The analysis technique used is moderation analysis with SEM PLS. The results of this study indicate that (1) price has a positive and significant effect on purchasing decisions for Yamaha Fino motorcycles in the millennial women segment in Makassar City, (2) product quality has a positive and significant effect on purchasing decisions for Yamaha Fino motorcycles in the millennial women segment in Kota Makassar. Makassar, (3) price has a positive and significant effect on purchasing decisions for Yamaha Fino motorcycles with promotion as a moderating variable in the millennial female segment in Makassar City, and (4) product quality has a positive and significant effect on purchasing decisions for Yamaha Fino motorcycles with promotions as moderating variables in the millennial female segment in Makassar City. Keywords: Price, Product Quality, Promotion, Purchase Decision. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh harga dan kualitas produk terhadap keputusan pembelian Yamaha Fino yang dimoderasi promosi pada segmen wanita milenial di Kota Makassar. Jenis penelitian yang digunakan adalah penelitian korelasional, dengan pendekatan kuantitatif. Populasi yang digunakan konsumen segmen wanita milenial yang pernah melakukan pembelian sepeda motor Yamaha Fino di Kota Makassar, dengan jumlah sampel sebanyak 100 responden. Adapun teknik analisis yang digunakan adalah analisis moderasi dengan SEM PLS. Hasil penelitian ini menunjukkan bahwa (1) harga berpengaruh positif dan signifikan terhadap keputusan pembelian sepeda motor Yamaha Fino pada segmen wanita milenial di Kota Makassar, (2) kualitas produk berpengaruh positif dan signifikan terhadap keputusan pembelian sepeda motor Yamaha Fino pada segmen wanita milenial di Kota Makassar, (3) harga berpengaruh positif dan signifikan terhadap keputusan pembelian sepeda motor Yamaha Fino dengan promosi sebagai variabel moderasi pada segmen wanita milenial di Kota Makassar, serta (4) kualitas produk berpengaruh positif dan signifikan terhadap keputusan pembelian sepeda motor Yamaha Fino dengan promosi sebagai variabel moderasi pada segmen wanita milenial di Kota Makassar.
The Relationship between Regional Economic Growth and Monetary Policy on Domestic Investment in Makassar City Rahmawati, Suci; Akhmad; Rum, Muh
Journal of Principles Management and Business Vol. 4 No. 02 (2025): October 2025
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/jpmb.v4i02.256

Abstract

This study examines the influence of Gross Regional Domestic Product (GRDP) and interest rates on domestic investment in Makassar City. The research aims to provide empirical evidence on key macroeconomic determinants of regional investment, highlighting Makassar as a growing economic hub in Eastern Indonesia. Using annual time series data from 2001-2023 obtained from the Central Bureau of Statistics (BPS), Bank Indonesia, and the Makassar Investment and One Stop Integrated Services Office, multiple linear regression was applied after ensuring model validity through classical assumption tests. The results show that GRDP has a positive and significant effect on domestic investment, while interest rates have a negative and significant effect. Both variables together explain 73.5% of the variation in investment levels. These findings align with classical, Keynesian, and endogenous growth theories, confirming that economic expansion and lower interest rates encourage investment. The study contributes to the understanding of regional investment behavior and suggests that maintaining macroeconomic stability and pro-growth policies are crucial for strengthening domestic investment in emerging Indonesian cities like Makassar.
Pengaruh Kompensasi, Motivasi dan Pengembangan Karier terhadap Kinerja Pegawai Badan Kepegawaian dan Pengembangan Sumber Daya Manusia Kabupaten Pinrang Nuhardi, Rudi; Akhmad, Akhmad; Harrang, Agussalim
Ekonomis: Journal of Economics and Business Vol 9, No 2 (2025): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i2.2379

Abstract

This study explores the impact of compensation, motivation, and career development on the performance of employees at the Human Resources Development and Personnel Agency of Pinrang Regency. Employing a quantitative approach, the research engaged all 39 employees as both the population and sample. Data were gathered through questionnaires and analyzed using multiple linear regression. The findings reveal that compensation exerts a positive yet insignificant influence on employee performance. Similarly, motivation demonstrates a positive but statistically insignificant effect. In contrast, career development significantly and positively affects employee performance, underscoring its pivotal role in driving productivity.
KONTRIBUSI PENDAPATAN ASLI DAERAH TERHADAP PENERIMAAN PEMERINTAH DAERAH KABUPATEN TAKALAR Romadhoni, Buyung; Akhmad, Akhmad; Amir, Amir
Patria Artha Journal of Accounting dan Financial Reporting Vol 5, No 1 (2021): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v5i1.422

Abstract

Dalam era otonomi daerah dewasa ini,  pendapatan asli daerah diharapkan  menjadi sumber penerimaan utama dari penerimaan daerah, namun pada kenyataanya kontribusi Pendapatan Asli Daerah terhadap total penerimaan daerah relatif masih kecil, sekaligus menunjukkan bahwa kemandirian keuangan pemerintah daerah relatif kecil. Oleh karena itu penelitian ini bertujuan untuk; mengetahui kontribusi masing-masing variabel pajak daerah, retribusi daerah, hasil pengelolaan kekayaan daerah yang dipisahkan; dan lain-lain pendapatan asli daerah yang sah terhadap pendapatan asli daerah di Kabupaten Takalar dan mengetahui kontribusi pendapatan asli daerah terhadap total penerimaan pemerintah daerah Kabupaten Takalar. Penelitian ini menggunakan data sekunder yang bersumber dari  Direktorat Jenderal Perimbangan Keuangan Kementerian Keuangan Republik Indonesia dan Pemerintah Kabupaten Takalar tahun 2010 sampai tahun 2020. Hasil penelitian menunjukkan bahwa pajak daerah dan dan lain-lain pendapatan asli daerah  yang sah memiliki kontribusi yang cukup besar terhadap pendapatan asli daerah kabupaten Takalar. Hasil penelitian juga menunjukkan bahwa kontribusi pendapatan asli daerah terhadap total pendapatan daerah relatif masih kecil, tetapi tren peningkatan kontribusi cenderung meningkat dari tahun ke tahun.
STUDI PENDAPATAN NELAYAN TRADISIONAL DI PESISIR PANTAI KABUPATEN TAKALAR Amir, Amir; Romadhoni, Buyung; Rasulong, Ismail; Akhmad, Akhmad; Ali, Muhammad Yunus
Patria Artha Journal of Accounting dan Financial Reporting Vol 4, No 2 (2020): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v4i2.359

Abstract

Traditional fishermen are characterized as poor people with low quality of food and housing, low savings and investment and low standards of living. The income of fishermen's fishing business is very different from that of traders and farmers. If traders can calculate their profit every month, as well as farmers can predict their yields, this is not the case with fishermen whose activities are full of uncertainty and are speculative and volatile. When compared to farmers, fishermen's non-fishing income is less varied because farmers have more time to work outside of agriculture. This study aims to determine the amount of income of traditional fishermen in the Coastal Coast of Takalar Regency. This research was conducted in the Coastal Coast of Takalar Regency. The population in this study were all fishermen who use outboard motor fleets in fishing business on the coast of Takalar Regency. Sampling was done by random sampling method and selected 58 fishermen respondents who are considered to represent all populations. The data obtained were then analyzed using descriptive analysis and Break Event Points. The results showed that the average amount of profit obtained by fishermen in one fishing trip was Rp. 288,900. Meanwhile, the results of the break even point analysis show that the fishermen are at the main point of return when they catch 11.11 kg of fish caught for one time fishing.
PERANAN PREPOPULATED DATA DALAM MENINGKATKAN KEMUDAHAN PELAPORAN PAJAK PERTAMBAHAN NILAI PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA MAKASSAR UTARA Adziem, faidul; Akhmad, Akhmad; Nuhung, Mahmud; Jannah, Miftahul
Jurnal Riset Perpajakan: Amnesty Vol 4 No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i2.6335

Abstract

This study aims to determine how the role of Prepopulated Data in increasing the ease of reporting Value Added Tax at the North Makassar Tax Service Office. The research method used is descriptive and tends to use analysis with a qualitative approach to describe how much superiority there is before the prepopulated data and after the prepopulated data. The results of this study indicate that with the new E-invoice feature 3.0, it helps taxpayers to comply and reduce the risk of errors in reporting Value Added Tax. With the 3.0 feature, it is very easy for taxpayers to report their taxes.
Co-Authors A Amir Abubakar Idhan Adiningrat, Andi Arifwangsa Adiningrat, Andi Arifwangsa Adziem, Faidul Agussalim, A. Arifa Aulia Agustan Agustan, Agustan Ahmad AC Ahmad AC, Ahmad Ahmad Ahmad Ahmad Fadli Akhmad, Muhammad Al-khahfi Al Idrus, Albar Al Jibra, Muhammad Priya Brady Alamsyah - Ali, Muhammad Yunus Amir Amir Amir Amir Amri, Muhammad Irwandhi Andi Dahari Andi Mappatompo Andi Risfan Rizaldi Andini, Surya Andy Suriyani Anggoro, Yusuf Alfian Rendra Anwar Said Arniati Arniati Asdar Asdar Asdar Asdar Asjun Asjun Asri Jaya Asriati Asriati, Asriati Awaluddin Awaluddin Ayu Asrianingsi Badjamal, Faegah A Baehaqi Djabir Hamzah Djalamang, Zulfikar Jakaputera Dustan Dustan Eko Aprianto Johan Elly Ermawati Fina Diana Firman syah, Firman Gita Puspita Oktavioala Harpin, Irma Rahmayani Harrang, agussalim Helmi Muslim Nur Hermawan Alpius Hijrah, Nurlinda Ibrahim Ibrahim Ibrahim Ibrahim Ibrahim, Noer Ibrah Idham Idham Idrus, Muh. Ikram Iin Nurdiyanti Nurdin J, Jusriadi Jam'an, Andi Jam’an, Andi Khalilul Fuady Ashari Labandingi Latoki Lely Okmawaty Anwar Lilis, Lilis Lisa Lisa, Lisa Mapatompo, Andi Marjun, Marjun Marsuni, Nur Sandi MAULIANA, DEASY Maulina Maulina, Maulina Miftahul Jannah Mirwan, Mirwan Mohammad Natsir Muchran, Muchriadi Muh Fahmi Jamaluddin Muh. Yamin Wahab Muhaimin Muhaimin muhammad rizky, muhammad Muhammad Rusydi Muhammad Rusydi Muhammad Syukur Muhammad Syukur Muhammad Toaha Muhsin, Muh Arief Muryani Arsal Mustaking, Mustaking Mustam Mustam Mustari, Nur Annisa Najrah T Naldah Naldah Nanang Qosim Nanang Qosim Nasrullah Nasrullah Natsir, Mohammad Niluh Putu Evvy Rossanty Nuhardi, Rudi Nuhung, Mahmud Nur Faidah, Nur Nurapiah Nurapiah, Nurapiah Nurhapsa Nursalam Nuryanti Mustari, Nuryanti Oktafiana, Karmila R. Rusli Rasulong, Ismail Ratnawati Tahir, Ratnawati Riani, Eka Viftah Romadhoni, Buyung Romadhoni, Buyung Buyung Rukhayati Rum, Muh Safri Haliding Sembiring, Rinawati Sitti Fithriani Saleh Sribianti, Irma Suarni, Agusdiwana Suci Rahmawati, Suci Sulastri Sulastri Sumardi Sumardi Syafiuddin Saleh Syafiuddin Syafiuddin Tamtama, Ary Umar, Zul Rahma Vinasti, Vinasti Warda Warda Zalkha Soraya