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Pengungkapan Sistem Keuangan Dalam Umkm: Studi Kasus Pada Thepeoplebycomo: Financial System Disclosure in MSMEs: A Case Study on thepeoplebycomo Muh Riswandi Ibrahim; Andi Indriani Ibrahim; Graciela Fiamey Baman; Fiona Elma Sabitah
Jurnal Kolaboratif Sains Vol. 8 No. 10: Oktober 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i10.8869

Abstract

Sistem keuangan pada Usaha Mikro, Kecil, dan Menengah (UMKM) mencakup siklus pendapatan, pengeluaran, dan penggajian yang berperan penting dalam pengelolaan usaha. Penelitian ini mengkaji penerapan ketiga siklus tersebut pada UMKM thepeoplebycomo, usaha kuliner di Palu, melalui wawancara dan observasi. Penelitian ini menunjukkan bahwa pada siklus pendapatan telah digunakan aplikasi digital untuk pencatatan penjualan, sedangkan pada pengeluaran masih manual tanpa anggaran tetap, dan penggajian dilakukan bulanan secara tunai maupun transfer. Temuan ini menunjukkan bahwa meskipun pendapatan sudah lebih efisien, pengeluaran dan penggajian masih perlu pembenahan agar lebih terstruktur. Studi ini menegaskan pentingnya literasi akuntansi dan pemanfaatan teknologi untuk meningkatkan pengelolaan keuangan UMKM.
Perspektif Gaya Kepemimpinan Terhadap Kinerja Pegawai Kantor Kelurahan Tatura Utara Tondowala, Elvis Rosliana; Ibrahim, Andi Indriani; Kornelius, Yoberth; Buntuang, Pricylia Chintya Dewi
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 8 No 1 (2025): Februari
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v8i1.8831

Abstract

Penelitian ini bertujuan untuk mengetahui prespektif gaya kepemimpinan dan disiplin kerja terhadap kinerja pegawai pada Kantor Kelurahan Tatura Utara, Kota Palu, Sulawesi Tengah. Metode yang digunakan dalam penelitian ini adalah deskriptif dengan pendekatan kualitatif. Data dikumpulkan melalui wawancara, observasi partisipasi,terkait disiplin kerja dan kinerja pegawai. Hasil penelitian menunjukkan bahwa gaya kepemimpinan yang melibatkan pegawai dalam pengambilan keputusan dan memberikan motivasi berupa penghargaan kecil, mendorong pegawai untuk bekerja lebih baik. Selain itu, pendekatan bijaksana dalam menangani kesalahan juga menjaga suasana kerja yang produktif dan harmonis. Dalam mengerjakan pekerjaan yangbelum di pahami pegawai berusaha mebncari informasi secara mandirri melalui berbagai sumber, seperti internet. Pegawai di kantor kelurahan juga menekankaan pentingnya belajar dari pengalaman untuk meningkatkan kemampuan dan menjadi lebih mandiri dalam menyelesaikan tugas di masa depan. Kurangnya pemahaman sebagian pegawai terhadap teknologi, serta pentingnya mengikuti perkembangan teknologi untuk meninngkatkan efisiensi kerja dan pelayanan. Ditekankan perlunya pelatihan terkait teknologi,agar pegawai bisa memahami teknologi dengan baik.
EDUKASI MELALUI PELATIHAN HARD SKIL TERHADAP PENINGKATAN KOMPETENSI PENGELOLA UMKM Agustinus, Agustinus; Adda, Harnida Wahyuni; Ibrahim, Andi Indriani; Wirastuti, Wiri; Buntuang, Pricylia Chintya Dewi
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 5 (2024): Vol. 5 No. 5 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i5.33991

Abstract

Pengabdian ini bertujuan untuk memberikan edukasi melalui pelatihan hard skill untuk peningkatan kompetensi pelaku Usaha Mikro Kecil dan Menengah (UMKM) di Desa Petobo, Kota Palu, Sulawesi Tengah. Pengabdian ini mempunyai sasaran sejumlah 109 pelaku Usaha dan diperoleh sebanyak 22 pelaku Usaha yang keluar, jadi untuk total sekarang ada 87 pelaku Usaha. Hasil pengabdian menunjukkan bahwa pelatihan hard skill secara signifikan berdampak pada keberhasilan usaha masyarakat. Kegiatan pelatihan yang dilaksanakan dapat meningkatkan produktivitas pelaku usaha, inovasi, semangat, serta kinerja para pelaku usaha. Melalui dukungan pemerintah, kelembagaan, seperti bantuan dalam bentuk materi, layanan pengembangan bisnis, dan peraturan kerja yang mendukung, terbukti memiliki kontribusi pada tingkatan kinerja keuangan, pertumbuhan penjualan, dan daya saing pasar yang lebih kuat
A Literature Review: Transformational leadership style Analysis Selvira Bawotong; Andi Indriani Ibrahim; Syahbudin Adam; Sahra S. T. Ali; Yuliana; Yuliana Tamsil; Zahra Aulia Tanjung
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 7 No. 4: October-2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v7i4.6506

Abstract

The dramatic changes in the business environment due to globalization, technological advancements, and intensified competition have "forced" organizations to adapt, restructure, and innovate (Handoko & Tjiptono, 1996). This condition demands a specific, transformational leadership approach to overcome critical Human Resource (HR) challenges. These challenges include: a high turnover intention among employees, which increases recruitment costs (Suhakim & Badrianto, 2021); the necessity of managing the millennial generation workforce in the Industry 5.0 era (Alfian Fadilah & Kamilia, 2024); the relatively low performance of teachers in the education sector (Febriyanti, Zulaihati, & Sumiati, 2021); and low job satisfaction among nurses in the healthcare sector (Suweko & Dwiantoroa, 2020). Therefore, a "new" leadership concept is needed that can develop HR capacity to its highest potential. Transformational leadership is a highly relevant and effective model in various contexts of modern organizations, both in the business and educational sectors. This model is the key for leaders to develop the capacity and ability of human resources continuously. By focusing on inspirational motivation, skill development, collaboration, and individual attention, transformational leadership successfully creates an environment that supports individual growth, increases commitment, reduces turnover intention, and ultimately ensures the achievement of the organizational vision, goals, and sustained quality amidst dynamic changes.
A Literature Review: Entrepreneurial Leadership in Indonesia Chafifa Aulia Keleng; Andi Indriani Ibrahim; Syahbudin Adam; Nadya Mulia Supu; Nina Pamoras; Fadilah; Sri Ferni Rahmawati
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 7 No. 4: October-2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v7i4.7025

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Entrepreneurial leadership is a leadership style that combines managerial, innovative, and risk-taking abilities to create added value within an organization. In Indonesia, this concept is increasingly relevant across various sectors, including education, Islamic boarding schools (pesantren), SMEs, religious organizations, and corporate environments. Entrepreneurial leadership plays a vital role in navigating the challenges of digital transformation and the creative economy era. This literature review aims to analyze the trends, models, and impact of entrepreneurial leadership in Indonesia based on recent research. This study employs a literature review method by examining 20 national scholarly articles published between 2019 and 2025. Data were obtained from open-access journals, books, and relevant research reports. The findings indicate that entrepreneurial leadership significantly enhances organizational performance, fosters pesantren economic independence, strengthens entrepreneurial orientation in SMEs, and encourages innovation in educational and religious institutions. Entrepreneurial leadership is essential for improving competitiveness and sustainability in Indonesian organizations, although it still faces challenges in human resource development, organizational culture, and policy support.
Literature Review:"The Impact Of Authoritarian Leadership Style On Employee Motivation, Performance, And Productivity" Rahmadani; Andi Indriani Ibrahim; Syahbuddin; Nurreza; Sutarni; Selvia; Diana
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 7 No. 4: October-2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v7i4.7601

Abstract

Leadership is a critical factor in determining organizational success, particularly in enhancing employee motivation and performance. This study analyzes the impact of authoritarian leadership on employee motivation and productivity across various organizational settings. The research method used is a literature review, examining various sources from academic journals, books, and relevant scholarly articles. The findings indicate that authoritarian leadership, characterized by strict control and centralized decision-making, has both positive and negative impacts. In certain situations, such as crises, authoritarian leadership can increase efficiency and discipline, as decisions can be made quickly and directed effectively. However, in the long term, this style tends to decrease intrinsic motivation, creativity, and employee job satisfaction, potentially affecting overall productivity. Based on these findings, it is recommended that leaders consider balancing control and empowerment, as well as adapting their leadership style to the organizational context and culture, to achieve optimal results.
A Literature Review: The Influence of Delegative Leadership Style on Employee Performance and Job Satisfaction Andi Indriani Ibrahim; Syahbudin Adam; Hikma H. Rahman; Anita H. Hasyim; Nur Fadilah; Marsyanda Lanonci; Ulfa N. Yojo
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 7 No. 4: October-2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v7i4.8057

Abstract

Delegative leadership is a leadership style that grants subordinates broad autonomy to make decisions and take responsibility for their work. In modern organizations, this style is believed to foster self-confidence, participation, and performance. However, its effectiveness depends greatly on the leader’s ability to provide clear direction and support (Gunawan & Al Hariri, 2019). This study aims to review various research findings regarding the influence of delegative leadership on employee performance and job satisfaction through a comprehensive literature review (Fauzan & Santoso, 2024). Method: A literature review method was conducted by analyzing 20 scholarly articles published between 2014 and 2025 obtained from databases such as Google Scholar, ScienceDirect, and other academic sources (Pratama et al., 2024). Result: Most studies found that delegative leadership positively affects employee performance by improving responsibility, self-confidence, and intrinsic motivation. Furthermore, it enhances job satisfaction when accompanied by effective communication and role clarity (I Gusti Ayu Widari, Nengah Landra, 2025). Conclusion: Delegative leadership plays a significant role in creating a participative and productive work environment, though its success highly depends on organizational culture and employee maturity levels (Maarif, 2020)
Media Sosial, Fasilitas Kerja, dan Kinerja Pegawai: Studi pada Dinas Pendidikan Morowali Utara Abdullah, Megawati Putri; Niluh Putu Evvy Rossanty; Andi Indriani Ibrahim; Moh. Zeylo Auriza
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 1 (2026): Januari: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i1.5528

Abstract

This study aims to determine the effect of social media and work facilities on employee performance at the North Morowali Regency Education and Culture Office. This is a quantitative study that identifies independent variables, namely social media and work facilities, with dependent variables, namely performance, with a sample size of 80 people. The sampling technique used was saturated sampling, where all members of the population were included in the sample if the population size was relatively small, less than 30 people. A saturated sample is referred to as a census. The results of this study show that: 1) Based on the results of hypothesis testing, it is known that the variables of Social Media (X1) and Work Facilities (X2) have a significant effect on employee performance at the North Morowali Regency Education and Culture Office. 2) Social Media has a positive and significant effect on employee performance at the North Morowali Regency Education and Culture Office. 3) Work Facilities have a positive and significant effect on employee performance at the North Morowali Regency Education and Culture Office.
Pengaruh Iklim Organisasi dan Work Life Balance terhadap Kinerja Guru SMPN 1 Petasia Nurhalisa Nurhalisa; Niluh Putu Evvy Rossanty; Andi Indriani Ibrahim; Muh. Zeylo Auriza
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 1 (2026): Januari: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i1.5592

Abstract

This study aims to analyze the influence of organizational climate and work-life balance on the performance of SMPN 1 Petasia teachers in North Morowali Regency. The background of this research is based on the importance of the role of teachers as the main actors in improving the quality of education, whose performance is influenced by internal and external factors. A conducive organizational climate and work-life balance are seen as two important variables that can affect teachers' productivity and professionalism. This study uses a quantitative approach with the type of associative research. The sample of 40 teachers was determined through saturated sampling techniques. Data collection was carried out through questionnaires, observations, interviews, and documentation. Data analysis used multiple linear regression with F test, t-test, and determination coefficient. The results of the study show that the organizational climate and work-life balance simultaneously have a positive and significant effect on teacher performance. Partially, both variables also make a positive contribution, where the organizational climate supports the creation of a productive work environment, and the work-life balance maintains motivation and consistency in the implementation of tasks. These findings provide important implications for school and local government policymaking in supporting the professionalism of educators through strengthening organizational aspects and individual welfare.
Pengaruh Karakteristik Individu dan Self Efficacy terhadap Kinerja Pegawai Dinas Perhubungan Morowali Utara Syamsidar Syamsudin; Yoberth Kornelius; Andi Indriani Ibrahim; Riski Islianty
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 1 (2026): Januari: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i1.5594

Abstract

This study aims to determine the influence of individual characteristics and self-efficacy on employee performance at the North Morowali Regency Regional Transportation Office. This type of research is a quantitative research that identifies independent variables, namely individual characteristics and self-efficacy, as well as dependent variables, namely employee performance. The research sample amounted to 54 people who were determined using the Slovin formula from a total population of 120 people, with the Simple Random Sampling technique. Data were collected through questionnaire deployment and analyzed using multiple linear regression. The results of the study show that: (1) individual characteristics (X₁) and self efficacy (X₂) simultaneously have a significant effect on employee performance; (2) individual characteristics partially have a positive and significant effect on employee performance; and (3) partial self-efficacy also has a positive and significant effect on employee performance. These findings confirm that the better the quality of individuals and the higher the self-confidence of employees, the more optimal the performance they produce in carrying out their duties within the North Morowali Regency Regional Transportation Office.
Co-Authors Abdullah, Megawati Putri Adam , Rosida Adrial L., Foster Agustinus Agustinus Ahmad Irwan Affandi Ahmad Kurniawan Andi Sitti Wafiqah Rahman Aninda Rahmawati Anita H. Hasyim Ari Ardiansah Asri, Nilam Cahya Az - Zahrah Diva Celia Azzahra Annisa Putri Bakri Hasanuddin Chafifa Aulia Keleng Chintya Yuli Purnama Cisnayanti Cut Syaila Chaerani Desak Gayatri Virgina Dewi Dhiza Syafitri Diana Dina Faidahlya Putri Setiawan Fadilah Febrianti Berlian Felicia Pavita Cendana Fiona Elma Sabitah Fitri Sari Ningsih Graciela Fiamey Baman Harnida Wahyuni Adda Hikma H. Rahman Ifana Valerina Sampeako IRA NURIYA SANTI Kandolia, Destin Naftalin KORNELIUS, YOBERTH Lasmi Magfira Mardiani, Dewi Marsyanda Lanonci Moh. Ali Murad Moh. Ilham Pratama Moh. Riswandi Palawa Mohammad Ega Nugraha Mohammad Zeylo Auriza Muh Riswandi Muh Riswandi Ibrahim Muh Riswandi Palawa Muh Riswandi Palawa Muh. Riswandi Palawa Muh. Zeylo Auriza Muhammad Riswandi Palawa Munawarah Muyardhan Muyardhan Muyardhan, Muyardhan Nadya Mulia Supu Nening Dumai Ni Gusti Ayu KD Surya Wardani Ni Luh Sulastri Niluh Diva Meiriani Niluh Putu Evvy Rossaanty Niluh Putu Evvy Rossanty Nina Pamoras Nini Andriani Nini Andriani Novita , Andi Nur Fadilah Nur Riski Isliansty Nur Riski Islianty Nur Risky Islianti Nur Risky Islianty Nur Rizki Islianty Nurani Nurdiana Nurfadillah Nurhaida, . Nurhalisa Nurhalisa Nurreza Padondan, Anita Clara Palawa, Muh. Riswandi Pricylia Chintya Dewi Buntuang Putri Nela Rahmadani Rahmat Rahmat Rezaldy Rezki Haerunnisa Rian Risendi Riski Alivia Riski Islianty Riski, Moh Risnawati Riswandi Palawa Rosida Adam, Rosida Rosida P. Adam Rudy Usman Sahra S. T. Ali Salda Miranti Supriadi Salma Rahman Saskya, Saskya Sawitri Setiati Hamdani Selfi Sulistiyani Selvia Selvira Bawotong Sri Ferni Rahmawati Stephani Pratiwi Tumonggi Suci Safitri, Suci Suhardi Suhardi Sutarni Syahbuddin Syahbudin Adam Syahir Natsir Syamsiar, Syamsiar Syamsidar Syamsudin Tondowala, Elvis Rosliana Ulfa N. Yojo Wiri Wirastuti Wisra Yuliana Tamsil Yuliana Yuliana Zahra Aulia Tanjung Zahwah Zakiyah Zahara