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All Journal Jurnal Studi Manajemen Organisasi 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 Al-Kharaj: Journal of Islamic Economic and Business 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 Income Journal of Economics Development Multidisciplinary Indonesian Center Journal Jurnal Publikasi Ekonomi dan Akuntansi Amnesty: Jurnal Riset Perpajakan GoodWill Journal of Economics, Management, and Accounting
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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WOMEN ENTREPRENEURSHIP IN SMES: A SYSTEMATIC REVIEW OF DIGITAL INNOVATION, GENDER EQUALITY, AND SUSTAINABLE GROWTH STRATEGIES Asrijal Bintang; Ismail Rasulong; Kahar
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.2002

Abstract

This systematic literature review explores the interconnected dimensions of digital innovation, gender equality, and sustainability in women-owned small and medium-sized enterprises (SMEs). The primary aim is to synthesize existing knowledge to address integration challenges these enterprises face. The researchers analyzed 436 peer-reviewed articles from the Scopus database, published between 2010 and 2025, using bibliometric and qualitative thematic techniques based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) methodology. Findings highlight that digital innovation significantly enhances market access, operational efficiency, and resource mobilization, empowering women entrepreneurs to overcome structural barriers. Gender equality initiatives play a crucial role in creating supportive ecosystems, promoting diverse leadership styles, and fostering inclusive organizational cultures conducive to sustainable business practices. Thematic analyses reveal specific success factors including robust social networks, targeted mentorship programs, and inclusive financial mechanisms. However, systemic barriers persist, notably limited access to capital, entrenched sociocultural biases, and insufficient digital literacy. Methodologically, research predominantly utilizes quantitative approaches, suggesting a need for integrated mixed-method frameworks to better capture nuanced entrepreneurial experiences. Geographical disparities indicate that women entrepreneurs face different challenges and opportunities across developed and developing contexts, underscoring the necessity for context-specific policy interventions. This review adds to our understanding by combining ideas from entrepreneurial ecosystem perspectives, Gender Empowerment Theories, and the Resource-Based View, providing a complete look at sustainable, fair, and digitally innovative business practices. Future research should focus on intersectional methodologies, longitudinal studies, and comparative analyses across diverse contexts.
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.
The Influence of Leadership and Motivation on the Performance of Gowa Regency Trade and Industry Service Employees Mirnawati; Dg Maklassa; Ismail Rasulong
Journal GoodWill Vol. 4 No. 1 (2024): April 2024
Publisher : Yayasan Amerta Insan Unggul

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.
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.
Co-Authors A Nur Achsanuddin UA Abdul Khaliq Abdul Rahman Rahim Ahmad AC Ahmad Ahmad Ananda Muchksin Maraja Riforio Andi Mappatompo Andi Rustam Anna Marina Anna Marina Anur Achsanuddin Anur achsanuddin UA Arfinayanti Syam arniati, arniati Aslinda Anwar Asriati Asrijal Bintang Asrijal Bintang Dg Maklassa Dg. Maklassa Fachry Abda El Rahman Faidul Adzim faisal hardiansyah Fam Soo Fen Indri Nursyafirah J, Jusriadi Kahar Kahar Kahar Kahar Lisdayanti Lisdayanti Mahmud Nuhung Maya Silviani Mirnawati Mirnawati Moh. Aris Pasigai Muchran, Muchriady 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