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All Journal Journal of Humanity Journal of Auditing, Finance, and Forensic Accounting Jurnal Bisnis, Manajemen, dan Informatika Panrita Abdi - Jurnal Pengabdian pada Masyarakat Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Hasanuddin Economics and Business Review Jurnal Akuntansi STIE Muhammadiyah Palopo Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Riset Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) AFEBI Accounting Review SENTRALISASI SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi BJRA (Bongaya Journal of Research in Accounting) EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Ilmiah Akuntansi dan Finansial Indonesia Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Jurnal Ilmiah Akuntansi Manajemen Jurnal Ekonomi Manajemen Sistem Informasi JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi Universitas Muhammadiyah Kupang JIIP (Jurnal Ilmiah Ilmu Pendidikan) Jurnal Ilmiah Akuntansi Peradaban Journal of Management - Small and Medium Enterprises (SME's) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Accounting Accountability and Organization System (AAOS) Journal Jurnal Ekonomi Journal of Tourism Economics and Policy Action Research Literate (ARL) INVOICE : JURNAL ILMU AKUNTANSI Transekonomika : Akuntansi, Bisnis dan Keuangan East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) International Journal of Humanities Education and Social Sciences Formosa Journal of Multidisciplinary Research (FJMR) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) International Journal Of Economics Social And Technology Journal of Accounting and Finance Management (JAFM) Proceeding of The International Conference on Economics and Business Journal of International Conference Proceedings International Journal of Community Service (IJCS) Journal of Management and Administration Provision Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Economics, Business, Accounting & Society Review Amkop Management Accounting Review (AMAR) Jurnal Akuntansi Manado (JAIM) Journal of Entrepreneur, Business and Management Journal of Social and Humanities IIJSE International Journal of Economic Research and Financial Accounting Advances In Social Humanities Research Jurnal Ilmiah Akuntansi dan Keuangan Contemporary Journal of Applied Sciences (CJAS) Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Journal of Law and Social Politics Indonesian Journal of Economic & Management Sciences (IJEMS) Agency Journal of Management and Business J-CEKI
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The Influence of the SIPD Application on Budget Management in the Makassar City Government, South Sulawesi Province Mediaty, Mediaty; Rasyid, Laode Abdul Dani Fakhri; Muthiah, Ismah; Saprudin, Saprudin
Journal of Management and Administration Provision Vol. 5 No. 3 (2025): 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.v5i3.664

Abstract

In this study, the researcher studies the impact of the SIPD (Regional Government Information System) application on the performance of budget management at the Makassar City Government in South Sulawesi Province. In an explanatory research design with the approach based on quantitative methods, in this research the primary data was obtained with the help of structured questionnaires offered to 100 civil servants directly participating in the planning and financial departments involved in the SIPD-based budget process. The SPSS software was used in the multiple linear regression analysis of the relationships between three independent variables, which were system functionality, ease of use, and user satisfaction and the budget management variable as a dependent variable. The findings indicated that all the three indicators had a positive and significant impact on budget management. User satisfaction had the highest effect among them which shows that user experience is important in establishing the effectiveness of digital systems in governing citizens. The coefficient of determination (R 2) was 62.3 which implies that a large percentage of budget performance change owes its existence to the use of SIPD. The findings can indicate that once properly introduced and maintained, digital tools such as SIPD can become strategic enablers to improve the financial governance of the local level. This paper adds to the body of knowledge on e-governance because it addresses this gap on post implementation assessment on SIPD in large city municipalities.
Implementation of E-HRM in the Ministry of Public Works and Public Housing Farhana, Farhana; Labdhameirina, Endah; Mediaty, Mediaty
Hasanuddin Economics and Business Review VOLUME 6 NUMBER 1, 2022
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v6i1.5086

Abstract

The Utilization of information technology systems is meant to be supported or encouraged organizations to achieve its organizational goals. This utilization is used not only in business sector, but also in the public sector. In achieving productivity and service efficiency, an integrated system is needed, so that the provision of services, the collection and processing of data can be done in a more efficient, transparent, orderly, fast, easy, integrated and secure manner. In making Policies in order to increase work efficiency and effectiveness in organizations needs to implement a Management Information System as a basis for decision making, management and policies, especially in terms of employee management. The Electronic Personnel Management System at the Ministry of Public Works and Public Housing manages personnel which covers all civil servant management activities, namely a personnel data management application called eHRM (Electronic Human Resource Management The aim of this research is to determine the role of employees in updating data and the benefits felt by users (employees) when using the e-HRM application at the PUPR Ministry. Qualitative method is used in this research. The results of the research shows that e-HRM is an effort to move manual processes to electronic ones so that personnel processes are fast, precise and up-to-date as well as making the administrative process of civil servants easier, one of which is promotion so that employees are required to always update their personal data so that the promotion process runs smoothly without constraints as well as providing a number of key benefits for organizations, such as increasing efficiency and reducing costs associated with Human Resource Management, facilitating the shift of HR's role to a more strategic level and improving client services, from manual administrative handling of entities to online-based systems.
Role of Sikasep Applications in Reducing “Hunian” Backlogs Mediaty, Mediaty; Gaol, Dody Kurnia L.; Negara, Bella Amanda
Hasanuddin Economics and Business Review VOLUME 6 NUMBER 2, 2022
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v6i2.5092

Abstract

Utilization of information technology is not only used in business sector organizations, but also in the public sector. Utilization of technology in the form of information systems can provide efficiency in terms of facilitating human work to be faster and more accurate. The Ministry of PUPR through BLU PPDPP publishes the Sikasep application (Housing Subsidized Mortgage Information System). This Sikasep application is one form of innovation in the public service system that prioritizes accessibility, as well as being effective and time efficient. The purpose of this study is to analyze the role of the Sikasep application in reducing the housing backlog. The method used in this study is a literature review obtained from books, journals, and articles. Realization until 2021, the Sikasep application has distributed subsidized mortgages to 2,420,105 units of users. This shows that the Sikasep application has an important role in distributing subsidized mortgages for MBR.
ANALYSIS USING REGION’S FINANCIAL ACCOUNTING INFORMATION SYSTEM ON THE QUALITY OF LOCAL GOVERNMENT FINANCE REPORTS Fachri, Zulkfli; Mediaty, Mediaty
Hasanuddin Economics and Business Review VOLUME 3 NUMBER 1, 2019
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v3i1.1489

Abstract

This study aimed to analyze the use of region’s financial accounting information system to the quality of local government financial reports. The quality of the financial statements include the relevance, reliable, comparable, and understandable. The dependent variable in this study is the quality of local government financial reports, while the independent variable in this study is the region’s financial accounting information system. This research method is qualitative research with this type of approach theoretical studies that the methods used to collect data or resources related to the topics in a study. Data obtained from journals, thesis,books , and various other literature related to the study. The results showed that the use of local financial information systems positive effect on the quality of local government financial reports.
The Effect of Online Coumunication Quality on Subjective Well-Being Among Entrepreneures in Urban Area Khairiyah, Wirda; Takwin, Bagus; Mediaty, Mediaty
Hasanuddin Economics and Business Review VOLUME 4 NUMBER 1, 2020
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v4i1.2373

Abstract

One of the information and communication technologies most used by the public is the use of the online communication. The purpose of this study was to determine the effect of online communication quality on subjective well-being among entrepreneurs in DKI Jakarta. Data were gathered using incidental sampling technique with online survey. This study measures both variables with online communication quality scale (including openness, empathy, supportiveness, positiveness, and equality) and subjective well-being scale (including satisfaction with life, scale of positive and negative experience and flourishing scale). The sample consisted of 85 entrepreneurs who are willing to become participants, with the criteria of working, having business units (small, medium, and large) in DKI Jakarta, range age 20-40 years. This study uses the SPSS application with a quantitative research design with linear regression analysis. The results of this study indicate that there is a significant influence of online communication quality on subjective well-being among entrepreneurs in DKI Jakarta with a significant level of P = 0.016, 16.7% contribution and the other 83.3% is influenced by other variables.
A Systematic Review of the Literature on Decision Making in Capital Budgeting Usman, Asri; Mediaty, Mediaty; Mudasir, Allfina; Femmy, Irensa; Izzah, Sri Nurul
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3237

Abstract

This study aims to systematically review the literature on decision-making in capital budgeting, focusing on influencing factors, evaluation methods, and challenges encountered in practice. The research method employs Systematic Literature Review (SLR) analysis with the assistance of Watase Uake, Publish or Perish, ScienceDirect, Emerald, MDPI, SSRN, Scopus, Google Scholar, and Sinta, resulting in 27 relevant articles published between 2015 and 2025 that align with the research topic. The findings reveal that capital budgeting decisions are influenced by internal factors such as managerial competence, corporate governance, and information quality, as well as external factors including economic uncertainty, regulation, technology, and sustainability pressures. Traditional methods such as NPV, IRR, and Payback Period remain dominant, while advanced approaches like Real Options, Fuzzy Logic, and sustainability-based frameworks are emerging. Key challenges include data limitations, market volatility, methodological complexity, and behavioral bias. The study provides practical insights for financial managers to improve investment evaluation by integrating influencing factors, methods, and challenges into a more adaptive decision-making framework.
Co-Authors A. Alyani Achmad Abd. Hamid Habbe Abdul Hamid Habbe Abdul Hamid Habbe Abdul Hamid Habbe Abdul Hamid Habbe ABDUL HAMID HABBE Abdul Hamid Habbe Abdul Hamid Habbe, Abdul Hamid Abdul Rahman Afandi Agustina, Evelyna Ahmad Ramzi Ghulam Syam Aini Indrijawati Aini Indrijawati Aini Indrijawati Ainun Khafifah Akbar Yusuf Alfia Nur Umayrah Alia Rezki Amalia Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Amalia, Lestari Rezki Nurul Amiruddin Anastasia Ohoiway Andi Aliyyah Ramadhani Sam Andi Devy Aisyah Ansar Andi Gunawan Andi Indrianti Ismunandar Andi Kusumawati Andi Kusumawati Andi Sayyidatun Ufairah Anto Anis Anshari Mas'ud Anne Kurry Anggreani Anto, Fitri Anto Antong Antong Anwar, Anas Iswanto Arham Rasyid Andi Kunna Arif Mashuri Arifuddin Arifuddin Ashar, Ainun Wafiyah Ashar, Muhammad Asri Asri Asri Usman Asri Usman Asri Usman Assaggaf, Aswar Anas Aulia Putri Utami Ayu Rinathi Minggu Bagus Takwin Bakeng, Hasmiriyanti Damayanti Damayanti Darmayanti Darmayanti Darwis Said Darwis Said, Darwis Dea Saufika Mobilingo Diah Ayu Gustiningsih Diza Kurnianty Jamal Djabir Hamzah, Djabir Dwi Reski Marham Novianti Edi Harsono Eka Amelia Eleonora, Ellen Elfina Damayanti Ellen Eleonora Patebong Evelyna Agustina Fachri, Zulkfli Faqiha, A Nadya Nurul Farhana, Farhana Farman, Safril Fauziah Devitasari Lombi Femmy, Irensa Fitri Indah Sari Fitriadi Fitriadi Fitriani Fitriani Fitriani Gaol, Dody Kurnia L. Gde Made Dwi Praditya Rahadi Grace T. Ponto Grace T. Pontoh Grace T. Pontoh Grace T. Pontoh Grace Theresia Pontoh Haliah, Haliah Hamid Habbe Hamid Habbe Hamid Habbe, Abdul Hardy, Enny Harlina Harlina Harryanto Harryanto Hasbullah Hasbullah Hasim Hasim Hastuti Hastuti Helda Nelvia Heriani Pakulla’ Idra Wahyuni Idrawahyuni, Idrawahyuni Iien Rohmatun Nisa Indah Putri Nurafifah Indrijawati, Aini Insirat, Mutahira Nur Intan Marsela Irianto, Laode Wijaya Bagus Izzah, Sri Nurul Jamaluddin Jamaluddin Majid Kartini Kartini Khairiyah, Wirda Kusumawati, Andi Laba, Abdul Rakhman Labdhameirina, Endah Lestari, Nurma Maasyitha Purnama Utami Masdar, Nisma Ariskha Mashud, Mashud Masnia Masnia, Masnia Mas’ud, Anis Anshari Maulida, Sri Medyoto Tikupasang Middin, Muslianti Mudasir, Allfina Muhammad Achyar Ibrahim Muhammad Adil Muhammad Afdhal Usman Muhammad Awal Ramadhan Muhammad Nur Ilham. B Muhammad Rafly Awaluddin Muhammad, Gazali Muhlis Muhlis Mustafa, Mifta Muthiah, Ismah Mutiara Nur Qalbi Nadhifa, Nisrinatul Nadila, Nadila Nalendra Bhayu Permana Nasution Nasution Negara, Bella Amanda Nirwani Nirwani Nordiansyah, Muhammad Norin Samma Nur Dwiana Sari Saudi Nur Sandi Marsuni Nur'Illiyyien Nurazisah, Andi Fadhilah Nurfadilah, Ayu Nurhalija, Nurhalija Nurkholifah Burhanuddin Nurul Amalia, Lestari Rezki Nurul asda Fatima Nurul Inayah Farahyanti Nurul Latifah Nurdin Nurul WAHYUNI Nurwazaila, Nurwazaila Oktri Supyati Jaisyul Usrah Panggeso, Anastasia Gloria Pangraran, Fisca Mawa' Patiju, Ashmad Pitria, Ni Gusti Ayu Pratama Kohar, Yansen Pratiwi, Dwi Dian Prayitno, Andi Putri Ramadhani Rahmat Aditya Rahmawati HS Randi Sastrawan Rasyid, Laode Abdul Dani Fakhri Ratna Ayu Damayanti Ratte, Rosalena Belo Refor Moerdianto Reja Fahlevi Rifqi Novriyandana Rijal, Muhammad Riny Jefri Risna Melati Sukma Bakri Robert Jao Rosali, Suryarahma Rosmayanti Rosnawintang Rusli, Urisnawati Said, Darwis Salsabila, Tsarwah Sandra Jeanet Muntu Sandy, Khairum Nadila Saprudin Saprudin, Saprudin Sarah Alifa Sari Saudi, Nur Dwiana Sari, Andi Novia Kartika Sari, Indira Puspita Sari, Suci Rahma Sayidah Maryam Sinosi Sinosi, Sayidah Maryam Siradja, Andi Aschayani Siswadi Sululing Siti Asriani Sitti Hajerah Sitti Jam'iah H.A Sitti Zulaeha Sri Ayu Fratiwi Sri Sundari sriwahyuni Sriwahyuni Suci Rahma Sari Sutriani Sutriani Syahfir, Hasri Ainun Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syarifuddin Rasyid Syohraeni Syohraeni Tegar Wicaksana, Dimas Tifany Citrayantie Toha Mohamad Tri Pratiwi, Endang Try Sutriani Supardi Usman, Asri Wa Ode Helda Wa Ode Rayyani Wahyudi Wahyudi Wayan Adhennuari Gandhi Putra Randayo Wijayanti, Winola Yulitasari Yulitasari Yuni Pratiwi Gazali Yunus Yusuf , Yusfi Tsabita Nanda Yusuf, Muh. Silmi Kaffah Zulaeha, Sitti Zulkfli Fachri