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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 Balance: Jurnal Ekonomi
Selong, Abbas
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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

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Pengaruh Inovasi Layanan, Kondisi Keuangan, dan Literasi Pajak terhadap Kepatuhan Wajib Pajak di Kota Makassar Safri , Safri; Amang, Baso; Selong, Abbas
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1664

Abstract

Penelitian ini dilakukan dengan tujuan: (1) Untuk Mengetahui dan Menganalisis Pengaruh Inovas Layanan terhadap Kepatuhan Wajib Pajak di Kota Makassar. (2) Untuk Mengetahui dan Menganalisis Pengaruh Kondisi Keuangan terhadap terhadap Kepatuhan Wajib Pajak di Kota Makassar (3). Untuk Mengetahui dan Menganalisis Pengaruh Literasi Pajak terhadap terhadap Kepatuhan Wajib Pajak di Kota Makassar. Metode penelitian yang digunakan dalam penelitian ini adalah Analisis analisis Regresi linier berganda, dengan jumlah sampel sebanyak 100 Wajib Pajak di Kota Makassar. Berdasarkan hasil analisis regresi, maka Hasil penelitian menunjukkan bahwa (1). Penyesuaian Inovasi Layanan berpengaruh positif dan signifikan terhadap terhadap Kepatuhan Wajib Pajak di Kota Makassar. (2) Kondisi Keuangan berpengaruh positif dan signifikan terhadap terhadap Kepatuhan Wajib Pajak di Kota Makassar. (3).Literasi Pajak berpengaruh positif dan signifikan terhadap terhadap Kepatuhan Wajib Pajak di Kota Makassar
Pengaruh Pembiayaan Ultra Mikro, terhadap Resiliensi dan Keberlanjutan Usaha Debitur Ultra Mikro pada Kantor Pelayanan Perbendaharaan Negara Makassar II Nurhasnah, Nurhasnah; Zakaria, Junaiddin; 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.v7i3.12269

Abstract

Penelitian ini dilakukan dengan tujuan: 1). Untuk mengetahui pengaruh Pembiayaan Ultra Mikro terhadap Resiliensi Debitur Ultra Mikro. 2). Untuk mengetahui pengaruh Pembiayaan terhadap Keberlanjutan Usaha Debitur Ultra Mikro. 3). Untuk mengetahui pengaruh Resiliensi terhadap Keberlanjutan usaha Debitur Ultra Mikro. 4). Untuk mengetahui pengaruh Pembiayaan Ultra Mikro terhadap Keberlanjutan usaha Debitur Ultra Mikro melalui Resiliensi Penelitian ini menggunakan analisis Structural Equation Modeling (SEM), dengan aplikasi AMOS. Data yang digunakan adalah data primer dengan sampel sebanyak 103 pelaku usaha ultra mikro. Berdasarkan hasil penelitian yang dilakukan peneliti menyimpulkan bahwa 1). Pembiayan ultra mikro secara langsung mempunyai pengaruh Positif dan signifikan terhadap Resiliensi 2). Pembiayaan ultra mikro mempunyai pengaruh positif dan tidak signifikan terhadap keberlanjutan usaha. 3). Resiliensi mempunyai pengaruh positif dan signifikan terhadap keberlanjutan usaha ultra mikro.4). Pembiayaan ultra mikro secara tidak langsung mempunyai pengaruh positif dan signifikan terhadap keberlanjutan usaha ultra mikro.
Pengelolaan Keuangan Terhadap Kinerja Keuangan Melalui Implementasi Sistem Akuntansi Isnaeny, Amira; Mursalim, Mursalim; Selong, Abbas
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (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.v4i1.8552

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis sejauh mana pengaruh sistem pengelolaan keuangan terhadap kinerja keuangan perusahaan baik secara langsung maupun tidak langsung melalui sistem akuntansi sebagai variabel mediasi pada PT. Surya Perkasa Globalindo di Kota Makassar. Penelitian ini menggunakan pendekatan kuantitatif yang didesain dengan penelitian kasual berdasarkan hubungan sebab akibat (kasualitas) antar variabel yang diteliti atau dikorelasikan. Hasil penelitian menunjukkan bahwa sistem pengelolaan keuangan dan sistem akuntansi memiliki korelasi yang kuat dengan kinerja keuangan perusahaan. Kedua sistem tersebut memainkan peran penting dalam meningkatkan kinerja keuangan perusahaan. Hal ini berarti bahwa sistem pengelolaan keuangan memiliki keterakitan dengan kinerja keuangan yang dimediasi oleh implementasi sistem akuntansi. Selain itu, implementasi sistem akuntansi dapat menjadi mediator antara pengelolaan keuangan dengan kinerja keuangan. Sehingga, pengelolaan keuangan dan penerapan sistem akuntansi dinilai sama-sama penting untuk meningkatkan kinerja keuangan pada perusahaan.
Pengaruh Gaya Kepemimpinan Lingkungan Kerja Dan Kompensasi Terhadap Kinerja Karyawan Cafe Di Makassar Nur, Richard Muchlas; Mas’ud, Masdar; Selong, Abbas
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (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.v5i4.20952

Abstract

The purpose of this study is to analyze the influence of leadership style, work environment, and compensation on employee performance at cafes in Makassar, and to determine which of these variables has the most dominant effect on employee performance. This research was conducted at several cafes located in the city of Makassar. The population consisted of 4,800 actively registered cafe employees across 807 cafes. Using Slovin's formula, a total sample of 98 respondents was obtained. Data analysis employed descriptive statistics to explain research data, while quantitative analysis used Multiple Linear Regression as the analytical tool.The results show that leadership style, work environment, and compensation simultaneously have a positive and significant effect on the performance of cafe employees in Makassar. However, partially, leadership style has a negative and significant effect, indicating a mismatch between the leadership style applied and the expectations of employees. In contrast, work environment and compensation have a positive and significant effect, with the work environment being the most dominant variable. This finding emphasizes that the quality of workplace atmosphere, interpersonal relationships, physical comfort, and psychological aspects significantly contribute to improving performance, particularly in the service industry such as cafes, which rely heavily on direct interaction and a young workforce.   Keywords: Leadership Style, Work Environment, Compensation, and Employee Performance
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.
The Influence of Regional Original Income and Balanced Funds on Capital Expenditure and Community Welfare Arif, Supriadi; Mallongi, Syahrir; Selong, Abbas
Jurnal Ekonomi Balance Vol. 20 No. 2 (2024): Desember 2024
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v20i2.14562

Abstract

This study examines the influence of Regional Original Income (ROI) and Balancing Funds (BF) on Capital Expenditure (CE) and Community Welfare (CW) in Makassar City, South Sulawesi Province. Using secondary data from the BPS covering the period from 2014 to 2023, the research applies quantitative methods, including multiple linear regression and hypothesis testing, to analyze the relationships between these variables. The findings indicate that ROI significantly and positively impacts CW, suggesting that higher ROI contributes to improved community welfare. In contrast, BF and CE do not show significant effects on CW within the observed timeframe. This result highlights the critical role of ROI in driving community welfare improvements, emphasizing the need for effective financial management and strategic planning by regional governments. The study underscores the importance of the prudent allocation of regional funds to optimize public services and infrastructure development, which are essential for enhancing overall welfare. It also points out that simply increasing BF or CE without targeted strategies may not yield substantial benefits for community welfare. To achieve a more comprehensive understanding of the factors affecting CW, further research is suggested. Expanding the scope of analysis and including additional variables, such as education, healthcare, and private investment, could provide a deeper insight into the complex dynamics influencing welfare. These findings are expected to guide policymakers in formulating strategies to foster sustainable regional development.
Population Growth, Foreign Direct Investment, and Human Development Index on Poverty In Indonesia Rezki, Amaliah; Baharuddin, Dahlia; Selong, Abbas; Manulusi, Muhammad Ridwan
Jurnal Ekonomi Balance Vol. 20 No. 2 (2024): Desember 2024
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v20i2.16788

Abstract

Poverty, as a national issue, cannot be solely resolved by the government through various development policies but also requires collective responsibility from all development stakeholders, including the community itself. The aim of this research is to analyze the influence of population growth, Foreign Direct Investment, and Human Development Index on the poverty rate in Indonesia. Secondary data from the Indonesian Central Bureau of Statistics for the period 2010 to 2022 were utilized for this study. The research population encompasses the entire Indonesian population. Non-Probability Sampling technique with a purposive sampling approach was employed to select a representative sample. Analytical methods included descriptive analysis, multiple linear regression analysis, and hypothesis testing such as t-test, F-test, and coefficient of determination to examine the statistical significance of the observed relationships. The research findings reveal that population growth and Foreign Direct Investment have a positive and significant impact on the poverty rate in Indonesia. However, Foreign Direct Investment shows a negative and significant influence on the poverty rate in Indonesia. Conversely, the Human Development Index does not exhibit a significant impact on the poverty rate. These findings contribute to a better understanding of the factors affecting the poverty rate in Indonesia and can serve as a basis for formulating more effective policies to address poverty-related issues in the future.
Pengaruh Marketing Mix Pada Penjualan Pupuk (Studi Kasus Cv. Hidayat Bulukumba Di Bulukumba Kecamatan Ujung Bulu) Ramadhan, Alifachry; Labbase, Ilham; Selong, Abbas
Center of Economic Students Journal Vol. 5 No. 1 (2022): January-Maret (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/x3709v39

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh marketing mix terhadap penjualan pupuk dengan menggunakan pendekatan 4P, yaitu produk, harga, promosi, dan distribusi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi linier berganda yang diolah menggunakan bantuan perangkat lunak SPSS. Sebelum pengujian hipotesis, data dianalisis melalui uji asumsi klasik yang meliputi uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas untuk memastikan kelayakan model regresi. Selanjutnya dilakukan analisis regresi linier berganda serta pengujian hipotesis yang mencakup uji koefisien determinasi (R²) dan uji parsial (uji t). Hasil penelitian menunjukkan bahwa secara parsial (uji t), variabel-variabel marketing mix yang terdiri atas produk, harga, promosi, dan distribusi berpengaruh positif dan signifikan terhadap penjualan pupuk. Temuan ini mengindikasikan bahwa penerapan strategi pemasaran berbasis 4P secara tepat dapat meningkatkan kinerja penjualan dan menarik minat konsumen secara efektif.
Analisis Faktor – Faktor Yang Mempengaruhi Penggunaan Layanan Mobile Banking di Masa Pandemi Wiranugraha, Muh. Dirga; Selong, Abbas; Zaenal, Muhammad Ashoer
Center of Economic Students Journal Vol. 5 No. 3 (2022): July-September (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/j1x30977

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui faktor - faktor yang mempengaruhi penggunaan layanan mobile banking di masa pandemi. Data diperoleh dengan cara membagikan kuesioner kepada responden yaitu mahasiswa (i) Fakultas Ekonomi dan Bisnis UMI dengan jumlah responden sebanyak 89 orang. Analisis data menggunakan analisis regresi linier. Pengolahan data menggunakan program IBM SPSS 24. Hasil penelitian menunjukkan bahwa persepsi kemudahan dan persepsi risiko bepengaruh signifikan terhadap penggunaan layanan mobile banking, sedangkan persepsi manfaat tidak berpengaruh terhadap penggunaan layanan mobile banking.
Co-Authors A. Aulia Rachmadani Abduh, Latif Muh. Aichah Fadlina Ramadanty Yusuf Amin, Nur Yaqin Amiruddin Amrisal, Amrisal Ana, Zulfiana Arif, Supriadi 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 Isnaeny, Amira Jamaluddin Jamaluddin Jayadi Junaiddin Zakaria Labbase, Ilham Laekkeng, Mursalim Mallongi, Syahrir Manulusi, Muhammad Ridwan Mas’ud, Masdar Mongka, Riswanto Mubin, Andi Amri Pratama Muhammad Irsan Mursalim Mursalim Nasmiah, Nasmiah Nur, Richard Muchlas Nurhasnah Nurhasnah p, Nurul Afni Putri, Arindah Failisa R. Rusli Rahim, Syamsuri Ramadhan, Alifachry Rezki, Amaliah Ridwan Saleh, Harmelia Safri , Safri Santika, Nilan Serlin serang Sinring, Bahar Su’un, Muhammad Syamsu Nujum Wiranugraha, Muh. Dirga Zaenal, Muhammad Ashoer Zainuddin Rahman