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All Journal BALANCE JOURNAL Kinetik: Game Technology, Information System, Computer Network, Computing, Electronics, and Control JEMMA | Journal of Economic, Management and Accounting BALANCE: Economic, Business, Management and Accounting Journal Amnesty: Jurnal Riset Perpajakan Jurnal Ilmu Manajemen Profitability Income: Innovation Of Economics And Management Sustainability Science and Resources Formosa Journal of Applied Sciences (FJAS) Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis International Journal of Economic Research and Financial Accounting Journal of Innovative and Creativity Indonesian Journal of Management Studies GoodWill Journal of Economics, Management, and Accounting Income Journal of Economics Development Multidisciplinary Indonesian Center Journal Jurnal Publikasi Ekonomi dan Akuntansi
Ismail Rasulong
Universitas Muhammadiyah Makassar
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Analysis of the Application of Accounting Recording Based on Financial Accounting Standards for Micro, Small and Medium Entities in Small and Medium Enterprises in Baraka District, Enrekang Regency Muh.Nur R; Anur Achsanuddin UA; Muhammad Yusuf; Ismail Rasulong
Formosa Journal of Applied Sciences Vol. 2 No. 2 (2023): February 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i2.3055

Abstract

This study aims to determine the application of accounting records based on entity, micro, small and medium financial accounting standards for small and medium enterprises in Baraka District, Enrekang Regency, using a descriptive analysis method (Descriptive Analysis Method). Descriptive analysis method is a method that provides an overview of small and medium enterprises in Baraka District, Enrekang Regency. The results of the study show that all research objects in Baraka District, namely small and medium enterprises, can already be said to be mostly using accounting recording methods, so that it can be said that these businesses have not fully implemented accounting records as required. This is due to limited human resources and inadequate accounting skills or knowledge.
Dampak Konversi Lahan Pertanian terhadap Kondisi Kesejahteraan Masyarakat Petani di Kecamatan Pattallassang Kabupaten Gowa Anur Achsanuddin; Muh. Nur R; Muhammad Yusuf; Ismail Rasulong
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 1 No. 6 (2023): Mei 2023
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v1i6.36

Abstract

Konversi lahan pertanian menghasilkan perubahan sosial ekonomi bagi petani yang melakukan konversi, yang selanjutnya akan berdampak pada tingkat kesejahteraan petani. Metode yang digunakan dalam penelitian ini adalah metode penelitian kualitatif. Hasil penelitian ini mengungkapkan bahwa kondisi ekonomi masyarakat di Kecamatan Pattallassang meningkat jika dibandingkan dengan tahun-tahun sebelum dilakukan alih fungsi lahan. Dalam studi ini ditentukan konversi lahan pertanian, mata pencarian, kondisi ekonomi, pendapatan petani, dan dampaknya pada tingkat kesejahteraan masyarakat. Kata kunci: Konversi Lahan; Kesejahteraan.
Crowdfunding to Finance SMEs: New Model After Pandemic Disease Anna Marina; Sentot Imam Wahjono; Soo-Fen Fam; Ismail Rasulong
Sustainability Science and Resources Vol. 5 (2023): Sustainability Science and Resources
Publisher : The Indonesian Forestry Certification Cooperation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55168/ssr2809-6029.2023.5001

Abstract

The purpose of this paper is to find out the success of crowdfunding in finance SMEs (Small and Medium Enterprises) and business startups during and after the Corona Virus Pandemic (Covid19) in Indonesia and Malaysia. Methodology - This research uses a quantitative approach. The questionnaire was distributed to SMEs owners or operators who already knew about crowdfunding domiciled in Indonesia and Malaysia, each country as many as 100 respondents. To find out the influence and significance of Crowdfunding perception, Social norms, Regulation, Entrepreneurship and Technology, and Capital Market on the success of Crowdfunding by using multiple linear regression analysis. Finding – in Indonesia, of the 5 variables studied all showed positive and significant influences with levels of influence varying from weak to medium correlations, except perception variables that showed weak and insignificant influences. In Malaysia, all variables have a positive and significant influence on the level of influence from weak to moderate correlation. Limitation – this study was conducted in Indonesia and Malaysia during the pandemic period with policies on social distancing, physical distancing, and work from home. Originality – This is the first paper to report research on the impact of Corona virus on crowdfunding in Indonesia and Malaysia.
PENGARUH BUDAYA ORGANISASI DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN PADA PT. GALESONG MANDIRI MAKASSAR Samsul Rizal; Ismail Rasulong; Nirmala Sari
JEMMA (Journal of Economic, Management and Accounting) Vol 7, No 1 (2024): Maret 2024
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/jemma.v7i1.2444

Abstract

This research aims to examine the influence of organizational culture and job satisfaction on employee performance at PT. Sinar Galesong Mandiri Makassar. The research design used in this research uses a questionnaire method, where this research takes samples from one population and uses a questionnaire as a data collection tool. The population in this research is 150 employees of PT. Sinar Galesong Mandiri Makassar. The sampling technique used the Slovin formula with a sample size of 60 respondents. The data analysis technique used was multiple linear regression analysis using Statistical Product and Service Solution (SPSS). The research results partially show that the variables of organizational culture and job satisfaction each have a significant influence on employee performance
PENGARUH DISIPLIN KERJA BERBASIS TEKNOLOGI INFORMASI TERHADAP PENINGKATAN KINERJA PEGAWAI PADA KANTOR KPU PROVINSI SULAWESI SELATAN Sukmawati Sukmawati; Ismail Rasulong; Samsul Rizal
Indonesian Journal of Management Studies Vol. 2 No. 3 (2024): Terbitan Ketujuh Februari 2024
Publisher : Perkumpulan Dosen Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53769/ijms.v2i3.430

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Disiplin Kerja Berbasis Teknologi Informasi Terhadap Peningkatan Kinerja Pegawai Pada Kantor KPU Provinsi Sulawesi Selatan. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif. Data penelitian ini didapatkan dari penyebaran kuesioner (angket) kepada responden kemudian dikumpulkan kembali, dari seluruh responden yang berjumlah 70 orang. Kemudian data ini diolah kembali dengan menggunakan program SPSS versi 25 for windows. Hasil dari uji F dan uji t, diperoleh persamaan regresi : (Y = 9,319 + 0,555X). Hasil dari pengujian hipotesis Nilai probabilitas t hitung dari variabel bebas X sebesar 0,02 yang lebih kecil dari 0,05 ( t-hitung < t-tabel) artinya H0 ditolak, sehingga variabel disiplin kerja (X) berpengaruh signifikan terhadap variabel peningkatan kinerja pegawai (Y) pada alpha 5%. Maka dapat disimpulkan bahwa terdapat pengaruh disiplin kerja berbasis teknologi informasi terhadap peningkatan kinerja pegawai pada kantor KPU Provinsi Sulawesi Selatan.
THE INFLUENCE OF LEADERSHIP AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE IN THE TRADE AND INDUSTRIAL SERVICES GOWA DISTRICT Wardiena Nurul Zafiqa; Ahmad Ac; Ismail Rasulong
International Journal of Economic Research and Financial Accounting Vol 2 No 3 (2024): IJERFA APRIL 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.118

Abstract

The aim of this research is a type of quantitative research with the aim of finding out the influence of leadership and work discipline on employee performance at the Gowa Regency Trade and Industry Service. This sample was taken from the Gowa Regency Trade and Industry Service. The type of data used in this research is quantitative data obtained from distributed questionnaires and is related to the problem being studied. The sampling technique in this research uses a saturated sampling technique formula. The number of samples processed in this research was 35 people. Data collection was carried out by observation and distribution of questionnaires. In this research, the data sources used in data collection include primary data and secondary data. The research instrument used in this research used the Likert scale method. Based on the research results obtained, they were processed using the Statistical Package for the Social Science (SPSS) application version 27. Based on the results of the research that has been carried out, it shows that leadership and work discipline have a positive and significant effect on employee performance.
The Effect Of Training And Work Motivation On Work Productivity In Citra Printing And Digital Printing In Pangkep Regency Muh. Ikram; Ahmad, Ahmad; Ismail Rasulong
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.202

Abstract

This research is quantitative research. The aim of this research is to determine the effect of training and work motivation on employee work productivity at Image Printing and Digital Printing in Pangkep Regency. The sampling method used in this research is a saturated sample or taking the entire population with 35 sample respondents. The data in this research was obtained from the results of distributing questionnaires that had been distributed. The analytical method used is descriptive analysis method and multiple linear regression analysis using the IBM SPSS version 22 for Windows application. The results of this research show that partially training and work motivation have a positive and significant effect on employee work productivity at Citra Printing and Digital Printing in Pangkep Regency.
The Influence of Leadership and Motivation on the Performance of Gowa Regency Trade and Industry Service Employees Mirnawati; Dg Maklassa; Ismail Rasulong
GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 1 (2024): April 2024
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/m1ysy031

Abstract

This study examines the influence of leadership and motivation on the performance of employees at the Trade and Industry Office of Gowa Regency, Indonesia. Effective leadership and employee motivation are crucial factors in enhancing organizational performance and productivity. This quantitative research involved 35 employees as respondents selected through a census sampling technique. Data were collected using structured questionnaires and analyzed through validity and reliability testing, classical assumption tests, multiple linear regression, and hypothesis testing. The results reveal that leadership has a positive and significant effect on employee performance with a significance value of 0.000 (t-count 5.246 > t-table 1.692). Similarly, motivation also has a positive and significant effect on performance with a significance value of 0.000 (t-count 3.897 > t-table 1.692). These findings indicate that strong leadership and high motivation contribute significantly to improving employee performance. The results suggest that leaders should adopt participatory and motivational approaches to strengthen employees’ sense of responsibility and commitment toward achieving organizational goals. This study contributes to the understanding of human resource management practices in public organizations and offers practical implications for enhancing leadership and motivation in government institutions.
The Dynamics of Minimum Wages and Inflation: Implications for Employment Opportunities in the Manufacturing Sector Asriati; Ismail Rasulong; Arfinayanti Syam
Income Journal Of Economics Development Vol. 4 No. 2 (2024): Juli 2024
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the impact of minimum wages and inflation on employment opportunities in the manufacturing sector in Gowa Regency from 2014 to 2023. Using a quantitative approach and multiple linear regression analysis, this research examines the influence of minimum wages and inflation as independent variables on employment opportunities as the dependent variable. Secondary data were sourced from the Central Statistics Agency (BPS) and related institutions. The results reveal that minimum wages have a positive and significant effect on employment opportunities, supporting the efficiency wage theory, where wage increases drive higher labor productivity and employment absorption. Conversely, inflation does not significantly influence employment opportunities, indicating that other factors, such as investment and regional economic growth, may have a stronger impact. The findings highlight the importance of well-designed minimum wage policies in enhancing job opportunities, particularly when supported by improved workforce quality. Policymakers are advised to ensure that wage policies align with local economic conditions and are complemented by programs that enhance worker skills and productivity. Furthermore, addressing other determinants, such as investment and fiscal policies, is essential for fostering sustainable employment growth in the manufacturing sector. This study contributes to a deeper understanding of regional labor market dynamics and provides practical insights for local governments to drive economic development and create quality employment opportunities.
Linking Organizational Culture, Leadership Style, and Motivation to Employee Performance: A Strategic HRM Perspective Kahar; A Nur Achsanuddin UA; Ismail Rasulong; Rahayu Japar
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2575

Abstract

This study explores the influence of motivation, organizational culture, and leadership style on employee performance within the context of PT Telekomunikasi Indonesia Tbk Witel Makassar. The objective is to understand how these human resource factors interact to shape individual productivity in a state-owned enterprise operating in a competitive and technologically dynamic sector. Employing a quantitative research design, data were collected through a structured questionnaire distributed to 92 employees, and analyzed using multiple linear regression to determine the significance and strength of the relationships among variables. The results reveal that motivation has the most substantial and statistically significant impact on employee performance, followed by organizational culture, while leadership style contributes positively but with weaker statistical relevance. These findings affirm that a performance management system centered on motivational drivers and culturally aligned practices can generate higher productivity and job satisfaction. The study also highlights the importance of leadership behaviors that support communal values, especially in the Indonesian context. Overall, this research contributes to the growing literature on strategic human resource management by offering empirical insights relevant to Southeast Asian enterprises. It emphasizes the need for integrated and context-sensitive HR practices to enhance employee outcomes in service-based industries.
Co-Authors A Nur Achsanuddin UA Abdul Rahman Rahim Ahmad AC Ahmad Ahmad Ananda Muchksin Maraja Riforio Anna Marina Anna Marina Anur Achsanuddin Anur achsanuddin UA Arfinayanti Syam arniati, arniati Asriati Asrijal Bintang Dg Maklassa Fachry Abda El Rahman Faidul Adzim faisal hardiansyah Fam Soo Fen J, Jusriadi Kahar Kahar Lisdayanti Lisdayanti Mahmud Nuhung Maya Silviani Moh. Aris Pasigai Muh. Ikram Muh. Nur R Muh.Nur R Muhammad Difky Al Qadri Muhammad Rusydi Muhammad Yusuf Nirmala Sari Nur Aksih Islamiah Raden Mohamad Herdian Bhakti Rahayu Japar Samsul Rizal Sentot Imam Wahjono Sentot Imam Wahjono Soo-Fen Fam Sukmawati Sukmawati Syafika Nur Sabina Syarifuddin Syarifuddin Wa Ode Rayyani Wardiena Nurul Zafiqa