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HAMZAH, MUKHTAR
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PENGARUH KEPEMIMPINAN, MOTIVASI DAN KOMPETENSI TERHADAP KINERJA PEGAWAI PADA BADAN PENDAPATAN DAERAH KABUPATEN LUWU Wiwiek, Wiwiek; Asri, Asri; Hamzah, Mukhtar
Nobel Management Review Vol. 5 No. 2 (2024): Nobel Management Review
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat ITB Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/nmar.v5i2.5000

Abstract

Penelitian ini bertujuan untuk 1) Untuk menganalisis pengaruh Kepemimpinan, motivasi dan kompetensi secara parsial terhadap kinerja Pegawai Badan Pendapatan Daerah Kabupaten Luwu 2) Untuk menganalisis pengaruh Kepemimpinan, motivasi dan kompetensi secara simultan terhadap kinerja Pegawai Badan Pendapatan Daerah Kabupaten Luwu. 3) Untuk menganalisis variabel mana yang paling dominan berpengaruh terhadap kinerja Pegawai Badan Pendapatan Daerah Kabupaten Luwu. Penelitian ini dilakukan pada Pegawai Badan Pendapatan Daerah Kabupaten Luwu. Penentuan sampel menggunakan jenuh yaitu sebanyak 65 orang pegawai pada Pegawai Badan Pendapatan Daerah Kabupaten Luwu. Metode pengumpulan data yang diguanakan adalah angket dan studi dokumen. Metode analisis yang digunakan adalah analisis statistik deskriptif dan analisis regresi linear berganda. Hasil penelitian menyimpulkan bahwa: secara parsial Kepemimpinan, Motivasi dan Kompetensi berpengaruh secara positif dan signifikan terhadap Kinerja Pegawai Badan Pendapatan Daerah Kabupaten Luwu. Ini berarti bahwa Kepemimpinan, Motivasi dan Kompetensi mampu meningkatkan kinerja Pegawai Badan Pendapatan Daerah Kabupaten Luwu. Secara simultan Kepemimpinan, Motivasi dan Kompetensi berpengaruh secara positif dan signifikan Terhadap Pegawai Badan Pendapatan Daerah Kabupaten Luwu. Secara parsial menunjukkan bahwa variabel kepemimpinan berpengaruh dominan Terhadap Pegawai Badan Pendapatan Daerah Kabupaten Luwu, hal ini menunjukkan bahwa semakin baik kepemimpinan akan semakin meningkatkan kinerja Pegawai Badan Pendapatan Daerah Kabupaten Luwu.
The Role of Accounting Literacy in Improving the Financial Performance of SMEs: A Study on Micro Entrepreneur Community in Indonesia Nurani, N.; Intan Permatasari, Rr Lilis; Khalik, Abdul; Hamzah, Mukhtar; Nurhani, N.
Golden Ratio of Community Services and Dedication Vol. 5 No. 2 (2025): May - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grcsd.v5i2.1451

Abstract

This study aims to examine the role of accounting literacy in improving the financial performance of micro, small, and medium enterprises (MSMEs), with a particular focus on micro-entrepreneur communities in Indonesia. Adopting a qualitative literature-based approach, the research synthesizes findings from forty-two peer-reviewed studies published between 2014 and 2025. The study explores how accounting knowledge, skills, and behavior collectively influence financial decision-making, liquidity management, profitability, and access to credit among micro-scale enterprises. Methodologically, a thematic synthesis was conducted based on a systematic literature search, quality appraisal using CASP and JBI frameworks, and coding through NVivo. Key findings reveal that accounting literacy is positively associated with critical financial indicators such as net profit margin, current ratio, and loan approval rates. Moreover, accounting literacy enhances the utility of digital bookkeeping applications and acts as a mediator in the effective adoption of financial technologies. In addition, the research identifies accounting literacy as a foundational capability for sustainability-related practices, including cost tracking for environmental impact, waste reduction, and access to green finance. These insights validate the conceptual framing drawn from human capital theory, the resource-based view, and absorptive capacity literature, positioning accounting literacy as a technical competency and a strategic resource for long-term enterprise resilience. The study concludes that accounting literacy is essential for inclusive economic development and recommends integrating literacy training with digital tools and sustainability incentives to enhance the competitiveness and sustainability of Indonesian micro-enterprises.
PENGARUH LITERASI KEUANGAN, TOLERANSI RESIKO DAN PERSEPSI RESIKO TERHADAP KEPUTUSAN INVESTASI CRYPTO CURRENCY DI SULAWESI SELATAN Khalik, Abdul Khalik; Sultan, Muh.Salim; Hamzah, Mukhtar
AkMen JURNAL ILMIAH Vol. 21 No. 1 (2024): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian Pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v21i1.4830

Abstract

This research aims to find out and analyze financial literacy, risk tolerance and risk perception. Partially have a positive and significant effect on investment decisions in Crypto Currency South Sulawesi Branch and to find out and analyze financial literacy, risk tolerance and risk perception. Simultaneously have a positive and significant effect on Investment Decisions in Crypto Currency South Sulawesi Branch and to find out and analyze the variables that have a dominant influence on Investment Decisions in Crypto Currency South Sulawesi Branch. The sampling technique uses saturated samples, where the entire population is sampled. The number of samples in this study was 76 respondents. The analytical method used is the Multiple Linear Regression Analysis Method. The research results show that financial literacy, risk tolerance and partial risk perception have a positive and significant effect on investment decisions in the South Sulawesi Branch of Crypto Currency. Financial literacy, risk tolerance and risk perception simultaneously have a positive and significant effect on investment decisions in the South Sulawesi Branch of Crypto Currency. The variable that has a dominant influence on Investment Decisions in Crypto Currency South Sulawesi Branch is financial literacy.
Implementasi Konsep Green Mining PT. Semen Tonasa: Dampak Lingkungan, Reklamasi, dan Kesejahteraan Petani Muhammad Fahrullah; Hamzah, Mukhtar; Rasdi, Rasdi
INSOLOGI: Jurnal Sains dan Teknologi Vol. 4 No. 5 (2025): Oktober 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/insologi.v4i5.6532

Abstract

This study analyzes the implementation of the Green Mining concept by PT Semen Tonasa and its relationship with environmental sustainability, agricultural productivity, and the welfare of farmers around the mining area. The approach used is descriptive qualitative supported by simple quantitative analysis (Spearman correlation) to assess the relationship between Green Mining metrics (ISO 50001, TSR biomass, land reclamation, and CSR) and community socio-economic indicators. Data were obtained through farmer surveys, interviews with the company and local government, and a review of CSR and energy efficiency documents. The results show that land reclamation exceeded the target of 17.16 ha from 15.85 ha (91.67% success), the implementation of ISO 50001 increased energy efficiency by 18.52%, saved 1,214,159 MWh, and reduced emissions by 435,864 tons of CO₂-e. Biomass substitution increased by 1.17% to 8.13%, followed by a 22.6% increase in rice productivity and a 20% increase in farmer income (Rp 2.5–3.0 million/month). These results confirm Green Mining's significant contribution to energy and economic sustainability, but the unequal distribution of benefits requires tripartite collaboration and the application of the Just Transition principle within the Triple Bottom Line framework.
Pengaruh Budaya Kerja dan Kompetensi Terhadap Kinerja Personel Bekangdam IV Hasanuddin Haeruddin, Haeruddin; Ibrahim , Ibrahim; Horas, Erwin; Hamzah, Mukhtar
Al-Buhuts Vol. 19 No. 2 (2023): 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.v19i2.3990

Abstract

This study aims to analyze and understand the influence of work culture and competency on the performance of personnel in Bakangdam XIV Hasanuddin. The research approach employed is quantitative research. The population consists of 296 personnel from Bakangdam XIV Hasanuddin. Sample selection utilized the Slovin method with a sample size of 196 individuals. Data collection was carried out using a Likert scale ranging from 1 to 5. The questionnaire was distributed online through Google Forms. The analysis included tests for response characteristics, validity, reliability, and multiple linear regression. The research results reveal that work culture has a positive but nonsignificant effect on personnel performance, while competency has a positive and significant impact on personnel performance. Partial tests indicate that competency is the dominant variable, contributing to 90.5% of the influence on personnel performance. Simultaneously, both work culture and competency have a positive and significant combined effect of 58% on personnel performance, leaving the remaining 42% to other unexplored factors. Enhancing work culture and competency among personnel becomes crucial to elevate the performance of Bakangdam XIV Hasanuddin's personnel. The importance of these factors should be recognized, motivating all personnel to enhance their competency through continuous participation in training, upgrading, and higher education to ensure the continuous improvement of knowledge, skills, and positive attitudes.
Pengaruh Kedisiplinan, Lingkungan Kerja dan Budaya Kerja Terhadap Kinerja Pegawai pada Kantor Kecamatan Biringkanaya Makassar Khalik, Abdu; Hamzah, Mukhtar; Kamaluddin, La Ode Amijaya; Sapada, Mh. Iqbal Andi
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 9 No 3 (2023): Maret
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 aims to determine and analyze the partial or simultaneous influence of discipline, work environment and work culture on employee performance at the Biringkaya District Office, Makassar City. To find out and analyze which variables have a dominant influence on employee performance at the Biringkaya District Office, Makassar City. The data collection technique in this research is using a questionnaire and documentation as a means of obtaining accurate data and information about the variables studied. After the data is processed through a questionnaire, the data is tabulated and then the data is processed using the SPSVersion 20 program. Measurement scale in research by using a Likert Scale, the method of analysis used is the Multiple Linear Regression Analysis tool . The research results show that partially discipline, work environment and work culture have a positive and significant effect on employee performance at the Biringkaya District Office, Makassar City. Meanwhile, based on a simultaneous test of discipline, the work environment and work culture have a positive and significant effect on employee performance at the Biringkaya City District Office. The variable that has the dominant influence is the work environment variable with a beta value of 0.442 and a significance level of 0.000 < 0.005.
Accelerating rural creative economy: Youth digital entrepreneurship empowerment in Timpuseng Village Rahman, Karlina Ghazalah; Ridwan, Ridwan; Rasyid, Asriadi; Wirawan, Raden; Said, Muh; Hamzah, Mukhtar
Community Empowerment Vol 10 No 12 (2025)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.15347

Abstract

Timpuseng Village faces youth urbanization challenges due to limited local employment opportunities, despite its significant economic potential. This community service program aims to foster youth entrepreneurship by strengthening digital literacy and optimizing e-commerce platforms. The implementation methods included participatory training, technology integration, intensive two-week monitoring, and the establishment of a youth entrepreneur community. Results indicated a significant 102.22% increase in participants' knowledge scores (from an average of 41.8 to 84.07). Additionally, 100% of participants successfully activated digital business accounts, with 83.3% recording interactions or transactions within the first 14 days. This program demonstrates that digital literacy effectively transforms village youth from job seekers into independent local creative economy drivers.
Co-Authors Abdul Khalik Asri asri Haeruddin Haeruddin Horas, Erwin Ibrahim , Ibrahim Kamaluddin, La Ode Amijaya Khalik, Abdu Khalik, Abdul Khalik Muhammad Fahrullah Nurani, N. Nurhani, N. Raden Wirawan Rahman, Karlina Ghazalah Rasdi Rasdi, Rasdi Rasyid, Asriadi Ridwan, Ridwan Rr Lilis Intan Permatasari said, muh Sapada, Mh. Iqbal Andi Sultan, Muh.Salim Wiwiek Wiwiek, Wiwiek