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All Journal Jurnal Studi Manajemen Organisasi BALANCE JOURNAL JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Kinetik: Game Technology, Information System, Computer Network, Computing, Electronics, and Control AL-TANZIM : JURNAL MANAJEMEN PENDIDIKAN ISLAM JEMMA | Journal of Economic, Management and Accounting BALANCE: Economic, Business, Management and Accounting Journal Al-Kharaj: Journal of Islamic Economic and Business Jurnal Riset Akuntansi Politala Jurnal Ilmu Manajemen Profitability Income: Innovation Of Economics And Management Sustainability Science and Resources Formosa Journal of Applied Sciences (FJAS) CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Indonesian Journal of Multidisciplinary on Social and Technology International Journal of Economic Research and Financial Accounting Journal of Innovative and Creativity Liquidity : Jurnal Ilmu Manajemen dan Bisnis Indonesian Journal of Management Studies Income Journal of Economics Development Jurnal Publikasi Ekonomi dan Akuntansi Amnesty: Jurnal Riset Perpajakan
Ismail Rasulong
Universitas Muhammadiyah Makassar
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management 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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Pengaruh Pertumbuhan Ekonomi Terhadap Kemiskinan Di Kabupaten Kepulauan Selayar Nur Aksih Islamiah; Arniati, Arniati; Ismail Rasulong
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 3 (2025): September : Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i3.4072

Abstract

The purpose of the researcher in writing this thesis is to determine the effect of economic growth on poverty in Selayar Islands Regency. The method used in this study is a quantitative approach with simple regression analysis, using secondary data from 2014-2023. The results of the study indicate that although there has been economic growth in Selayar Islands Regency in recent years, this growth has not had a significant effect on poverty levels. This can be caused by the uneven distribution of the benefits of economic growth, where economic growth is only enjoyed by a small part of society, especially high-income groups, while most people, especially those in the lower classes, do not feel the benefits.
Pengaruh Bantuan Modal Terhadap Tingkat Pendapatan UMKM Di Kecamatan Baissappu Kabupaten Bantaeng Syafika Nur Sabina; Ismail Rasulong; Wa Ode Rayyani
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 3 (2025): September : Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i3.4109

Abstract

The purpose of this study was to determine how much influence assistance has on the income level of MSMEs in Bissappu District, Bantaeng Regency. This type of research is descriptive quantitative, data processed with the needs of the model used. The data sources for this study were the results of interviews, documentation and data collection sheets (Questionnaires). The population in this study was 73 respondents. With data processing techniques, namely using classical assumption tests and hypothesis tests and analyzing data using SPSS 26 For Windows Software. The results of this study indicate that capital assistance (X) has a positive and significant effect of 0.000 <0.05 with a coefficient value of 0.827. So capital assistance positively and significantly affects the income level (Y) of micro, small and medium enterprises in Bissappu District, Bantaeng Regency.
PERANAN ASPEK MORALITAS, KEPATUHAN, DAN PEMAHAMAN WAJIB PAJAK PRIBADI DALAM PELAPORAN PAJAK PENGHASILAN Ismail Rasulong; Lisdayanti Lisdayanti
Jurnal Riset Perpajakan: Amnesty Vol 1 No 2 (2018): November 2018
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v1i2.2918

Abstract

Penelitian ini bertujuan mengetahui peran aspek moralitas, kepatuhan dan pemahaman wajib pajak pribadi dalam laporan pajak penghasilan. Metode yang digunakan yaitu metode kualitatif diskriptif dengan menggunakan teknik pengumpulan data yaitu menggunakan kuesioner, dokumen, dan pengamatan. Hasil Dari penelitian yang dilakukan menunjukkan bahwa dilihat dari aspek moralitas, kepatuhan dan pemahaman wajib pajak di KPP Pratama Makassar Selatan masih rendah, karena wajib pajak orang pribadi yang terdaftar pada KPP Pratama Makassar Selatan, kurang menanamkan kesadaran dari dalam diri mereka untuk membayar pajak.
PERSPEKTIF PEMILIK USAHA RUMAH KOS TENRANG PEMAHAMAN PAJAK HOTEL TERKAIT PENINGKATAN PENDAPATAN ASLI DAERAH KOTA MAKASSAR Andi Rustam; Ismail Rasulong; Indri Nursyafirah
Jurnal Riset Perpajakan: Amnesty Vol 4 No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i1.5312

Abstract

The purpose of this study is to determine the perspective of boarding house business owners regarding their understanding of the boarding house category hotel tax in Makassar City. This type of research is a qualitative descriptive study. Data collection techniques using literature study, observation, interviews and documentation. Data analysis techniques used data reduction, data presentation, and drawing conclusions. The results of this study indicate that the perspective of boarding house business owners regarding the hotel tax in the boarding house category is still lacking due to the lack of socialization from the government and the hotel tax rate for the boarding house category is still considered burdensome, causing tax avoidance.
Artificial Intelligence and Big Data Analytics for Sustainable Value Creation: A Systematic Review of Digital Capabilities across Supply Chains and Industrial Ecosystems Ismail Rasulong; Abdul Khaliq; Asrijal Bintang; Kahar Kahar
JURNAL STUDI MANAJEMEN ORGANISASI Vol 23, No 1 (2026): 2026
Publisher : Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jsmo.v23i1.81899

Abstract

Artificial intelligence (AI) and big data analytics (BDA) are increasingly recognized as strategic enablers of sustainable value creation across supply chains and industrial ecosystems. Despite the rapid growth of research on AI- and data-driven sustainability initiatives, existing studies remain fragmented across sectors, theoretical perspectives, and levels of analysis. This systematic literature review (SLR) synthesizes peer-reviewed research to elucidate how AI- and BDA-enabled digital capabilities contribute to economic, environmental, and social sustainability outcomes. Guided by the PRISMA framework, the review examines 26 journal articles indexed in Scopus. Drawing on dynamic capability theory, the resource-based view, and complementary institutional and ecosystem perspectives, the findings are organized into four thematic domains: (1) AI and BDA as digital capabilities for sustainable value creation, (2) mediating mechanisms linking digital capabilities to sustainability outcomes, (3) ecosystem- and institution-level contingencies shaping impact realization, and (4) emerging research frontiers, including Industry 5.0, circular economy models, and responsible AI. The review reveals that AI and BDA seldom generate sustainability outcomes directly; instead, their impacts are largely mediated by organizational capabilities, supply chain coordination, and governance structures. Moreover, contextual factors such as regulatory environments, market turbulence, and ecosystem maturity significantly influence the direction and magnitude of sustainability outcomes. Persistent research gaps are identified, including limited longitudinal evidence, inconsistent sustainability metrics, the underrepresentation of social sustainability, and insufficient integration of ethical and governance considerations. Overall, this SLR advances a capability-based understanding of AI-enabled sustainability and provides actionable insights for scholars, managers, and policymakers seeking to support responsible and ecosystem-oriented digital transformation.
The Influence of Entrepreneurial Motivation, Innovation on Business Sustainability Moderated by Limited Resources in MSMEs in Bulukumba Regency Aslinda Anwar; Ismail Rasulong; Muchriady Muchran; Dg Maklassa; Andi Mappatompo
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9947

Abstract

This study aims to analyze the influence of entrepreneurial motivation and innovation on business sustainability and to examine the moderating role of limited resources in Micro, Small, and Medium Enterprises (MSMEs) in Bulukumba Regency. This research employs a quantitative approach by distributing questionnaires to MSME actors in Bulukumba Regency. The analysis focuses on the relationships between entrepreneurial motivation, innovation, and business sustainability, with limited resources tested as a moderating variable. The findings indicate that entrepreneurial motivation does not have a significant effect on business sustainability, suggesting that psychological motivation alone is insufficient without adequate technical and financial competencies. In contrast, innovation has a positive and significant effect on business sustainability, highlighting the importance of creativity and product adaptation in maintaining competitive advantage. Furthermore, the moderating analysis shows that limited resources do not moderate the relationship between entrepreneurial motivation and business sustainability. However, limited resources significantly weaken the influence of innovation on business sustainability, indicating that constraints in capital, technology, and human resources hinder the effectiveness of innovative strategies. These findings imply that strengthening innovation capabilities is essential for MSME sustainability. Therefore, MSME actors are encouraged to improve managerial literacy, optimize the use of digital technology, and enhance collaborative networks among business actors to overcome resource limitations and strengthen collective business resilience.
The Role of Organizational Commitment in Mediating the Influence of Workload, Work Environment, and Organizational Support on Performance Wakatobi Regency Hospital Employee Karsinah Sidi; Andi Jam'an; Ismail Rasulong
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10512

Abstract

This study aims to analyze the influence of workload, work environment, and organizational support on employee performance at Wakatobi Regency Hospital with organizational commitment as a mediating variable. This study uses a quantitative approach by distributing questionnaires to 188 employees at the Wakatobi Regency Hospital. Data analysis used the Structural Equation Modeling method based on Partial Lrast Square (PLS-SEM) through the SmartPLS application to test the direct and indirect influence between variables. The results of the study show that workload does not have a significant effect on employee performance, but it has a significant effect on organizational commitment. The work environment has a significant effect on employee performance, but it does not have a significant effect on organizational commitment. Organizational support does not have a significant effect on employee performance, but it has a significant effect on organizational commitment. Furthermore, organizational commitment has been proven to have a significant effect on employee performance. The results of the mediation test showed that organizational commitment was able to mediate the influence of workload and organizational support on employee performance, but did not mediate the influence of the work environment on employee performance. The findings of this study confirm that organizational commitment has an important role in improving employee performance. Therefore, the management of the Wakatobi Regency Hospital needs to pay attention to the management of the workload proportionally and increase organizational support to strengthen employee commitment so that it can encourage optimal performance improvement.
IMPLIKASI KEPRIBADIAN GEN Z BAGI DAYA SAING ORGANISASI: SUATU KAJIAN SYTEMATIC LITERATURE REVIEW Ismail Rasulong; Rudi Salam; Muhammad Yusuf; Irwan Abdullah
Liquidity Jurnal Ilmu Manajemen dan Bisnis Vol 2 No 2 (2024): Liquidity Jurnal Ilmu Manajemen Dan Bisnis
Publisher : Prodi Manajemen Universitas Syekh Yusuf Al Makassari Gowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1515/liquidity.v2i2.46

Abstract

Generation Z, or Gen Z, provides a fresh and unique viewpoint on the administration of organizations. The Z-generation cohort has assimilated into the workforce and amalgamated with the elder generation. Their proficiency in digital technologies and propensity for autonomy pose both advantages and challenges to the competitiveness of organizations. This study conducts a comprehensive analysis of literature by closely examining fifty scholarly publications that have been published in the past eight years. The findings emphasize the importance of understanding the preferences and characteristics that Generation Z considers when choosing a workplace. Generation Z expects a management style that promotes teamwork and openness, combined with competitive pay, flexible work arrangements, and a strong company culture. They embody innovation, dynamism, and technological proficiency, making them a valuable resource for instigating transformations and augmenting competitiveness within organizations. Moreover, it is imperative for companies to grasp the behaviors, values, and operational methodologies of Gen Z. Consequently, organizations must dedicate resources to constructing a work environment that is both forward-thinking and diverse.
Transformasi Sosial Ekonomi Masyarakat Lingkar Tambang: Skill Mismatch, Ketimpangan Kesempatan Kerja, Dan Perubahan Sosial Di Desa Samaenre Chayrunnisa Zalzabila; Andi Jam'an; Ismail Rasulong
Indonesian Journal of Multidisciplinary on Social and Technology Vol. 4 No. 3 (2026): Juli - Oktober
Publisher : PT Ilmu Data Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijmst.v4i3.12277

Abstract

Penelitian ini menganalisis transformasi sosial ekonomi masyarakat Desa Samaenre, Kecamatan Wolo, Kabupaten Kolaka akibat aktivitas pertambangan PT Ceria Nugraha Indotama serta mengidentifikasi faktor pendorong dan penghambat perubahan tersebut. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus. Data diperoleh melalui observasi, wawancara mendalam, dan dokumentasi terhadap enam informan yang dipilih secara purposif, meliputi petani, pekerja tambang, pelaku usaha, ibu rumah tangga, pemerintah desa, dan perwakilan perusahaan. Analisis menggunakan model interaktif Miles, Huberman, dan Saldaña melalui kondensasi data, penyajian data, serta penarikan dan verifikasi kesimpulan, sedangkan kredibilitas dijaga melalui triangulasi sumber dan teknik. Hasil penelitian menunjukkan transformasi yang bersifat asimetris. Pertambangan mendorong peralihan sebagian tenaga kerja dari pertanian ke pekerjaan tambang, meningkatkan pendapatan pekerja, dan menghasilkan efek pengganda melalui pertumbuhan warung, perdagangan, rumah sewa, dan jasa lokal. Namun, manfaat tersebut disertai kenaikan biaya hidup, perbedaan daya beli, terbatasnya akses masyarakat lokal terhadap pekerjaan formal, dan perubahan hubungan sosial. Skill mismatch yang bersumber dari rendahnya pendidikan, keterampilan teknis, pengalaman, dan sertifikasi menjadi mekanisme yang menghubungkan perubahan struktur ekonomi dengan pengangguran struktural, ketimpangan kesempatan, kecemburuan sosial, dan melemahnya kohesi masyarakat. Temuan menegaskan bahwa pembangunan pertambangan yang inklusif memerlukan pelatihan vokasional, sertifikasi, transparansi rekrutmen, penguatan UMKM, pengadaan lokal, dan program tanggung jawab sosial perusahaan yang partisipatif dan berjangka panjang.
Fueling Growth: Entrepreneurial Intention as a Catalyst for Village Enterprises: Memicu Pertumbuhan: Niat Kewirausahaan sebagai Katalisator Usaha Desa Ismail Rasulong; Rini; Sentot Imam Wahjono; Samsul Rizal
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol. 11 No. 1 (2025): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jbmp.v11i1.2123

Abstract

This study explores the relationships among entrepreneurial self-efficacy (ESE), entrepreneurial intention, and business performance in Village-Owned Enterprises (BUMDes) in Indonesia. Using an explanatory research design and Structural Equation Modeling (SEM) with Partial Least Squares (PLS), data from 159 respondents were analyzed to examine the direct and mediated effects of ESE on business performance. Results indicate that ESE significantly influences both entrepreneurial intention and business performance, highlighting the critical role of self-efficacy in fostering entrepreneurial intentions that ultimately enhance the performance of village-owned enterprises. These findings suggest that enhancing ESE can lead to improved business outcomes, providing valuable insights for policymakers and practitioners aiming to support the growth of village-owned enterprises in Indonesia.
Co-Authors A Nur Achsanuddin UA Abdul Khaliq Abdul Rahman Rahim Ahmad AC Ahmad Ahmad Ananda Muchksin Maraja Riforio Andi Jam'an Andi Mappatompo Andi Rustam Anna Marina Anur Achsanuddin Anur achsanuddin UA Arfinayanti Syam arniati, arniati Aslinda Anwar Asriani Hasan Asriati Asrijal Bintang Chayrunnisa Zalzabila Dg Maklassa Dg. Maklassa Fachry Abda El Rahman Faidul Adzim faisal hardiansyah Fam Soo Fen Indri Nursyafirah Irwan Abdullah J, Jusriadi Kahar Kahar Kahar Karsinah Sidi lilisnawati Lisdayanti Lisdayanti Mahmud Nuhung Maya Silviani Moh. Aris Pasigai Muchran, Muchriady Muh. Ikram Muh. Nur R Muh.Nur R Muhammad Difky Al Qadri Muhammad Rusydi Muhammad Yusuf MUHAMMAD YUSUF Mutmainna Rachman Nirmala Sari Nur Aksih Islamiah Raden Mohamad Herdian Bhakti Rahayu Japar Rini Rudi Salam Samsul Rizal Sentot Imam Wahjono Sitti Aliyah Soo-Fen Fam Sri Andayaningsih Sukmawati Sukmawati Syafika Nur Sabina Syarifuddin Syarifuddin Wa Ode Rayyani Wardiena Nurul Zafiqa