Article Per Year (5 Year)
p-Index From 2020 - 2025
2.811
P-Index
This Author published in this journals
All Journal Jurnal Mirai Management SEIKO : Journal of Management & Business AkMen JURNAL ILMIAH JURNAL PENDIDIKAN TAMBUSAI YUME : Journal of Management Economics and Digital Business Review INVOICE : JURNAL ILMU AKUNTANSI Journal of Management and Administration Provision Innovative: Journal Of Social Science Research Center of Economic Students Journal (CSEJ) JER
Selong, Abbas
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 19 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 19 Documents
Search

 1   2 
Analysis of SAKTI User Satisfaction Using the Importance Performance Analysis (IPA) Method Amin, Nur Yaqin; Su’un, Muhammad; Selong, Abbas
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 1 (2024): Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i1.14371

Abstract

The Ministry of Finance has officially launched the Institutional Level Financial Application System (SAKTI) for all work unit of Ministry/Institutional in 2022. Seeing the diverse characteristics of work unit throughout Indonesia, there will potentially be many problems that users will face. During the piloting stage from 2015, various problems were found that made end users unsatisfied. This study aimed to find out: (1) the level of satisfaction of SAKTI users after it was officially implemented in all work unit of Ministry/Institutional; (2) the attributes that need to be improved and maintained in SAKTI based on 5 End User Computing Satisfaction (EUCS) variables, namely Content, Accuracy, Format, Ease of Use, and Timeliness. This study used primary data through a survey of 107 respondents as sample from 78 work unit of KPPN Makassar II. The data were analyzed using importance performance analysis (IPA). The results of this study showed that: (1) based on the t test, analysis of the level of conformity and analysis of the performance-expectation gap based on the 5 EUCS variables, SAKTI's quality was good in meeting user expectations with user satisfaction level of 96%. Gap analysis shows that all EUCS variables are negative (0), which means that the quality of SAKTI's performance has not met user expectations; (2) based on the Cartesian diagram mapping, there are 12 top priority attributes that must be implemented according to the expectations of SAKTI users and their performance must be improved and maintained.
Pengaruh Literasi Keuangan, dan Inklusi Keuangan terhadap Nilai Keekonomian Debitur Ultra Mikro pada kantor pelayanan Perbendaharaan Negara Makassar II Nasmiah, Nasmiah; Semmaila, Baharuddin; Selong, Abbas
Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i3.12144

Abstract

Penelitian ini bertujuan: (1). Untuk menganalisis dan mengetahui pengaruh Literasi Keuangan terhadap Nilai Keekonomian Debitur Ultra Mikro, KPPN Makasar II (2). Untuk menganalisis dan mengetahui pengaruh Inklusi Keuangan terhadap Nilai Keekonomian Debitur Ultra Mikro KPPN Makassar II. Metode penelitian yang digunakan dalam penelitian ini adalah Analisis analisis deskriptif dan analisis Regresi Linier Berganda, dengan jumlah sampel sebanyak 100 responden di wilayah KPPN Kota Makassar II. Berdasarkan hasil analisis regresi linier berganda, maka Hasil penelitian menunjukkan bahwa (1). Literasi keuangan berpengaruh positif dan signifikan terhadap Nilai Keekonomian debitur ultra mikro pada kantor pelayanan Perbendaharaan Negara Makassar II (2) Inklusi keuangan berpengaruh positif dan signifikan terhadap Nilai Keekonomian debitur ultra mikro pada kantor pelayanan Perbendaharaan Negara Makassar II.
Analysis of Strength, Weakness, Opportunity and Treath (SWOT) of Gold Savings Products on Customer Satisfaction of PT Pegadaian (Makassar 1 Area) Santika, Nilan; Modding, Basri; Selong, Abbas
Journal of Management and Administration Provision Vol. 4 No. 1 (2024): Journal of Management and Administration Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jmap.v4i1.313

Abstract

This research was conducted with the aim to: (1) analyze the Strength, Weakness, Opportunity and Treatment (SWOT) of the Gold Savings Product at PT. Pegadaian Makassar Area 1; (2) examine the effect of Strength Analysis on customer satisfaction; (3) assess the effect of Weakness Analysis on customer satisfaction; (4) evaluate the effect of Opportunity Analysis on customer satisfaction; and (5) investigate the effect of Treath Analysis on customer satisfaction. For this study, 115 individuals from the entire population were given questionnaires to collect primary data using a quantitative technique. The study was carried out at PT. Pegadaian Makassar Area 1, which is located on Jalan Sulawesi No. 285 Butung, Wajo District, Makassar City, South Sulawesi for three months, from October to December of 2023. Multiple linear regression was used in the analytical approach together with the simple random sampling method. The results of this research reported that: (1) The position of Gold Savings products of PT. Pegadaian Makassar Area 1 was in quadrant 1, namely OS (Opportunity, Strength); (2) Analysis of the strength and advantages of gold savings demonstrated a positive and significant effect on customer satisfaction; (3) Weakness analysis/lack of gold savings illustrated a positive and significant effect on customer satisfaction; (4) Opportunity analysis/gold savings opportunities revealed a positive and insignificant effect on customer satisfaction; and (5) Analysis of the threat/threat of gold savings denoted a positive and significant effect on customer satisfaction.
Pemahaman Standar Akuntansi Pemerintahan, Sistem Pengendalian Internal, Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Safitri, Ervina; Amiruddin; Selong, Abbas; Tenriwaru; Basalamah, Muhammad Syafii A.
Center of Economic Students Journal Vol. 6 No. 1 (2023): January-Maret (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (138.174 KB) | DOI: 10.56750/csej.v6i1.521

Abstract

Tujuan penelitian ini adalah untuk mengetahui Kompetensi Sumber Daya Manusia, Standar Akuntansi Pemerintahan (SAP), dan Sistem Akuntansi Pemerintahan berpengaruh terhadap Kualitas Laporan Keuangan Pemerintah Daerah di Kabupaten Tanah Bumbu. Kuesioner digunakan dalam proses pengumpulan data temuan ini, populasi sampel penelitian ini terdiri dari 75 pegawai yang secara langsung membantu dalam pembuatan laporan keuangan. Hasil temuan memperlihatkan bahwa (1) Kualitas LKPD dipengaruhi secara positif signifikan dengan pemahaman SAP (2) SPI berdampak positif signifikan pada Kualitas LKPD (3) Kualitas LKPD banyak dipengaruhi positif dan signifikan oleh Kompetensi SDM. Menurut Stewardship Theory, manajer lebih terdorong untuk mencapai tujuan utama mereka demi kebaikan organisasi daripada tujuan pribadi. Dengan berfungsi sebagai pengelola, pemerintah memiliki kewajiban menyuplai informasi yang berguna bagi prinsipal (rakyat) yang akan mengevaluasi akuntabilitas serta membuat keputusan pada tingkat ekonomi, sosial, dan politik.
The Effect of Regional Tax Digitalization, Tax Knowledge, and Taxpayer Awareness, on Restaurant Taxpayer Compliance in Makassar City Jamaluddin, Jamaluddin; Nujum, Syamsu; Selong, Abbas; Rahman, Zainuddin
Jurnal Economic Resource Vol. 7 No. 2 (2024): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i2.939

Abstract

This research was conducted with the following objectives: (1). To find out and analyze the influence of regional tax digitization on mandatory compliance of restaurants in Makassar City. (2). To find out and analyze the influence of tax knowledge on the compliance of restaurant taxpayers in Makassar City. (3). To find out and analyze the influence of taxpayer awareness on the compliance of restaurant taxpayers in Makassar City The research method used in this study is descriptive analysis and Multiple Linear Regression analysis, with a sample of 79 Restaurant Taxpayers in Makassar City. Based on the results of multiple linear regression analysis, the results show that (1). The digitization of regional taxes has a positive and significant effect on the compliance of restaurant taxpayers in Makassar City. (2). Tax knowledge has a positive and significant effect on the compliance of restaurant taxpayers in Makassar City. (3). Taxpayer awareness has a positive and significant effect on the compliance of restaurant taxpayers in Makassar City.
The Effect of Regional Original Revenue, GDP, and Capital Expenditure on Regency/City Fiscal Distress in South Sulawesi Amrisal, Amrisal; Mallongi, Syahrir; Selong, Abbas
Jurnal Economic Resource Vol. 7 No. 2 (2024): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i2.941

Abstract

This study was conducted with the following objectives: (1) To Determine and Analyze the Effect of PAD on Regency/City Fiscal distress in South Sulawesi. (2) To Determine and Analyze the Effect of GDP on Fiscal distress of Regencies/Cities in South Sulawesi, (3). To Determine and Analyze the Effect of Capital Expenditure on Regency/City Fiscal Distress in South Sulawesi. The research method used in this study is descriptive analysis and Panel data regression analysis, with a sample of 24 city districts in South Sulawesi. Based on the results of the regression analysis of panel data, the results of the study show that (1). PAD has a negative and significant effect on fiscal distress with a coefficient value of -1.303, meaning that if regional original revenue increases by 1%, fiscal distress will decrease by 1.303%. A negative Coefficient value indicates that there is a negative or opposite relationship between PAD (X1) and fiscal distress (Y). This means that if PAD increases, fiscal distress will decrease. (2) (GDP) has a negative and significant effect on fiscal distress with a coefficient value of -637547.3, meaning that if economic growth increases by one-unit, fiscal distress will decrease by 637547.3 units. (3). Capital expenditure has a negative effect on fiscal distress, with a coefficient value of -0.199, meaning that if the capital expenditure ratio increases by 1%, fiscal distress will decrease by 0.199%. This negative Coefficient value indicates that there is a negative relationship between capital expenditure (X3) and fiscal distress (Y). This means that if capital expenditure increases, fiscal distress will decrease.
The Effect of the Realization of Public Service Agency Work Unit Expenditure on Education and Health and GDP on the Human Development Index (HDI) in Makassar City Arruanlinggi, Heronimus; Baharuddin, Dahlia; Selong, Abbas
Jurnal Economic Resource Vol. 7 No. 2 (2024): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i2.944

Abstract

This research was conducted with the following objectives: (1). To find out and analyze the influence of the Realization of Expenditure of the Public Service Agency of the Education Cluster on the Human Development Index (HDI) in Makassar City. (2). To find out and analyze the effect of the Realization of Expenditure of the Public Service Agency of the Health Cluster on the Human Development Index (HDI) in Makassar City. (3). To find out and analyze the influence of GDP on the Human Development Index (HDI) in Makassar City. This study uses Multiple Linear Regression analysis. The data used is secondary data for 11 years. Based on the results of the research conducted by the researcher, the researcher concluded that (1). The realization of the Education BLU Work Unit Expenditure has a negative positive effect on the Human Development Index (HDI), in Makassar City (2). The realization of the Expenditure of the BLU Health Work Unit has a positive and insignificant effect on the Human Development Index (HDI), in Makassar City. (3). GDP has a significant positive effect on the Human Development Index (HDI), in Makassar City.
Pengaruh Dana Otonomi Khusus Terhadap Indeks Pembangunan Manusia Kabupaten Teluk Bintuni Periode 2011-2021 Irwanti, Eva; Sinring, Bahar; Selong, Abbas
Jurnal Mirai Management Vol 9, No 1 (2024)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v9i1.6451

Abstract

Clinics as public service institutions in the health sector require attention such as service quality, facilities, and performance of health workers. To improve services to patients and other related environments, this research specifically aims to identify the influence of patient satisfaction in mediating the quality of services and facilities on the performance of Health Personnel (NAKES) at public clinics in the city of Serang. Human resources are one of the most crucial components of a service at a health clinic, so it is appropriate for health clinics to carry out a mechanism for maintaining human resources by paying attention to service quality and evaluating performance to obtain quality health clinic services. This research used a quantitative method with structural equation modeling partial least squares (SEM-PLS) analysis with a sample of 120 patients and families of public clinic patients in Serang City. The research results prove that from the coefficient column, there is a significant positive influence between Service Quality and Job Satisfaction, there is a significant positive influence between Facilities and Job Satisfaction, and there is a significant positive influence between Job Satisfaction and Performance. There is a significant positive influence of Service Quality on Performance through the mediation of Job Satisfaction. There is a significant positive influence of Facilities on Performance through the mediation of Job Satisfaction. Keywords: Clinics, public service, health sector, service quality, facilities, performance, health workers
Pengaruh Motivasi,Kapabilitas Individu dan Lingkungan Kerja Terhadap Kinerja Pegawai PT. PLN (Persero) Unit Pelaksana Pelayanan Pelanggan Pinrang Irsan, Muhammad; Amang, Baso; Selong, Abbas
Innovative: Journal Of Social Science Research Vol. 4 No. 6 (2024): 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.v4i6.16797

Abstract

Penelitian ini bertujuan untuk mengetahui kondisi kinerja saat ini pada Pegawai PT. PLN (Persero) Unit Pelaksana Pelayanan Pinrang.  .Adapun untuk variabel yang digunakan dalam penelitian ini adalah Motivasi (X1), Kapabilitas Individu (X2), Lingkungan Kerja (X3) dan  kinerja Pegawai (Y). Untuk sampel dalam penelitian ini  60 responden. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif dengan menggunakan data primer. Untuk teknik pengambilan sampel dalam penelitian ini menggunakan metode survey. Sedangkan untuk metode analisis yang digunakan dalam penelitian ini yakni uji validitas data, uji reliabilitas data, uji normalitas, uji multikolinearitas, uji heterokedastisitas, analisis regresi linear berganda, uji pengaruh simultan (uji F), uji pengaruh parsial (t) dan uji determinasi simultan R2. Hasil penelitian menunjukkan bahwa (1) motivasi mempunyai pengaruh yang positif dan signifikan terhadap kinerja Pegawai PT. PLN (Persero) Unit Pelaksana Pelayanan Pinrang. (2) Kapabilitas Individu  mempunyai pengaruh yang positif dan signifikan terhadap kinerja Pegawai PT. PLN (Persero) Unit Pelaksana Pelayanan Pinrang.(3) Lingkungan Kerja   mempunyai pengaruh yang positif dan signifikan terhadap kinerja Pegawai PT. PLN (Persero) Unit Pelaksana Pelayanan Pinrang. 
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Nilai Perusahaan dengan Financial Distress Sebagai Variabel Intervening Putri, Arindah Failisa; Rahim, Syamsuri; Selong, Abbas
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.v7i1.6474

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas, Ukuran Perusahaan dan Leverage pada Nilai Perusahaan dengan Financial Distress sebagai variabel mediasi. Profitabilitas diukur menggunakan rumus ROA (Return On Asset), Ukuran Perusahaan diukur menggunakan rumus Ln (Total Asset), Leverage diukur menggunakan rumus DER (Debt to Equity Ratio), Nilai perusahaan diukur menggunakan rumus Tobin’s Q dan Financial distress diukur menggunakan metode Altman Z-Score. Populasi pada penelitian ini adalah Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Total sampel yang diuji ada 66 perusahaan yang dikalikan dengan 5 tahun pengamatan yang dipilih dengan menggunakan tehnik purposive sampling. Teknik analisis data menggunakan Partial Least Squre (PLS) dengan program SEMPLS 3. Hasil penelitian menunjukan bahwa Pengaruh langsung yang berpengaruh positif hanya Ukuran Perusahaan Terhadap Nilai Perusahaan, Ukuran Perusahaan Terhadap Financial Distress dan Financial Distress Terhadap Nilai Perusahaan. Sedangkan untuk mediasi menunjukkan bahwa Financial Distress tidak berhasil menjadi mediasi hubungan antara Variabel Independen dan Variabel Dependen. Kata Kunci: Profitabilitas, Ukuran Perusahaan, Leverage, Nilai Perusahaan, dan Financial
Co-Authors A. Aulia Rachmadani Abduh, Latif Muh. Aichah Fadlina Ramadanty Yusuf Amin, Nur Yaqin Amiruddin Amrisal, Amrisal Arifin Arruanlinggi, Heronimus Baharuddin Semmaila Baharuddin, Dahlia Basalamah, Muhammad Syafii A. Baso Amang, Baso Basri Modding Dahlia Dahlia ekayanti, Dini Ervina Safitri Fadel, Muhammad Irwanti, Eva Jamaluddin Jamaluddin Jayadi Laekkeng, Mursalim Mallongi, Syahrir Mongka, Riswanto Mubin, Andi Amri Pratama Muhammad Irsan Mursalim Mursalim Nasmiah, Nasmiah p, Nurul Afni Putri, Arindah Failisa R. Rusli Rahim, Syamsuri Ridwan Saleh, Harmelia Santika, Nilan Serlin serang Sinring, Bahar Su’un, Muhammad Syamsu Nujum Zainuddin Rahman