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All Journal Jurnal Akuntansi Multiparadigma Jurnal Ilmu-Ilmu Peternakan (Indonesian Journal of Animal Science) YUME : Journal of Management Jurnal Proaksi Jurnal Abdimas Mandiri BERNAS: Jurnal Pengabdian Kepada Masyarakat INVOICE : JURNAL ILMU AKUNTANSI Jurnal Akuntansi dan Keuangan Journal of Economics, Entrepreneurship, Management Business and Accounting Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang PIAF : Paser Institute Journal Of Accounting And Finance Journal of Accounting and Finance JAMAN: Jurnal Mahasiswa Manajemen PIMS: Paser Institute Journal of Management and Business
Romy Nugraha
Universitas Ichsan Sidenreng Rappang
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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THE INFLUENCE OF EFFECTIVENESS, TRANSACTION SPEED, AND ACCURACY ON INTENTION TO USE THE INDONESIAN STANDARD QUICK RESPONSE CODE AS A DIGITAL PAYMENT SYSTEM FOR MSMES IN MARITENGNGAE DISTRICT Eggi Padilla; Romy Nugraha JS; Ari Ayu
Journal Of Accounting And Finance Vol 2 No 1 (2025): Hal, 01-58
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/lajonga.v2i1.149

Abstract

This study aims to determine the effect of effectiveness (X1), transaction speed (X2), and accuracy (X3) partially or simultaneously on the interest in using the Indonesian Standard Quick Response Code (QRIS) among Micro, Small, and Medium Enterprises (MSMEs) in the food and beverage sector in Maritengngae District, Sidenreng Rappang Regency. This study uses a quantitative approach. The number of MSMEs in the food and beverage sector registered in Maritengngae District, Sidenreng Rappang Regency is 1,167 MSMEs (Data on the number of businesses from the Office of Cooperatives, SMEs, Manpower and Transmigration of Sidenreng Rappang Regency, 2023). The sample in this study was MSMEs engaged in the food and beverage sector that have a standard Indonesian quick response code (QRIS) in Maritengngae District, amounting to 70 respondents. The results of the study indicate that partially, effectiveness (X1) has a positive and significant effect on the interest in using QRIS. Transaction speed (X2) also showed a positive and significant influence on interest in using QRIS. However, accuracy (X3) did not have a positive and significant influence on interest in using QRIS. Simultaneously, the three independent variables significantly influenced the dependent variable, namely interest in using QRIS, with a coefficient of determination (R²) of 51.5%. This indicates that 51.5% of the variation in interest in using QRIS can be explained by these three variables, while the remaining 48.5% is influenced by other factors outside the studied variables. This study contributes to understanding the factors influencing QRIS adoption by MSMEs and can serve as a reference in developing policies to promote digitalization of financial transactions in the small business sector.
PENGARUH KUALITAS PELAYANAN DAN KINERJA PEGAWAI PADA DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KABUPATEN SIDENRENG RAPPANG Alfrina Marsela AB; Romy Nugraha JS; Suriadi Suriadi
Jurnal Mahasiswa Manajemen Vol. 1 No. 1` (2024): December 2024
Publisher : Universitas Ichsan Sidenreng Rappang

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Abstract

Abstract – ALFRINA MARSELA AB, ES1220074, 2024. The Influence of Service Quality and Employee Performance on Community Satisfacation at the Population and Civil Registration Service Of Sidenreng Rappang Regency. Based on ministerial regulations regarding guidelines for compiling community satisfaction indices for both the central and regionalgovernment, this illustrates the government’s commitment to always strive to create satisfaction with the wider community. One of the efforts made is to provide the best quality service and continue to optimize employee performance in carrying out their duties. This research aims to determine whether there is an influence of Service Quality and Employee Performance on Community Satisfacation at the Population and Civil Registration Service of Sidrap Regency. This research used a quantitative methods,with a total of 100 respondents, using non-propability sampling techniques with the type accidental sampling. Data was obtained by distributing questionnaires to respondents. Based on the results of the t test (partial) that has been carried out, it is proven that service quality has no effect significant on community satisfaction with the calculated t value (1.385) < t table (1.664) and the significance value (0.169) > the significance has a positive and significant effect on community satisfaction, with the calculated t value (2.965) > the t table (1.664) and the significance value (0.004) < the significance lavel (0.005). There is a positive and significant influence on the variables of service quality and employee performance together on community satisfaction at the Population and Civil Registration Service of Sidrap Regency. It is know that the calculated F value (16.340) is > from F table (3.09) and the significance value is (0.000) < (0.005). Keyword: Service Quality,Employee Performance, Community Satisfaction. Abstrak ALFRINA MARSELA AB, ES1220074, 2024. Pengaruh Kualitas Pelayanan dan Kinerja Pegawai Terhadap Kepuasan Masyarakat Pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Sidenreng Rappang. Berdasarkan peraturan menteri tentang pedoman dalam penyusunan indeks kepuasan masyarakat baik pemerintah pusat maupun daerah, menggambarkan wujud komitmen pemerintah untuk selalu berupaya menciptakan kepuasan masyarakat umum. Salah satu upaya yang dilakuakan yaitu dengan memberikan kualitas pelayanan terbaik dan terus mengoptimalkan kinerja pegawai dalam menjalankan tugasnya. Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh Kualitas Pelayanan dan Kinerja Pegawai Terhadap Kepuasan Masyarakat Pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Sidrap. Penelitian ini menggunakan metode kuantitatif deskriptif, dengan jumlah responden sebanyak 100 orang, menggunakan teknik non propability samplling dengan jenis akcidental samplling. Berdasarkan hasil uji t (parsial) yang telah dilakukan membuktikan kualitas pelayanan tidak berpengaruh signifikan terhadap kepuasan masyarakat dengan nilai t hitung (1,385 ) < t tabel (1,664) dan nilai signifikansi (0,169) > dari taraf signifikansi (0.05). Sedangkan kinerja pegawai berpengaruh positif dan signifikan terhadap kepuasan masyarakat, dengan nilai t hitung (2,965) > dari t tabel (1,664) dan nilai signifikansi (0,004) < dari taraf signifikansi (0,005). Terdapat pengaruh positif dan signifikan pada variabel kualitas pelayanan dan kinerja pegawai secara bersama-sama terhadap kepuasan masyarakat pada Dinas Kependudukan dan Pencatatan Sipil KabupatenSidrap, diketahui bahwa nilai f hitung (16,340) > dari f tabel (3,09) dan nilai signifikansi (0,000) < (0,005). Kata Kunci : Kualitas Pelayanan, Kinerja Pegawai, Kepuasan Masyarakat.
THE INFLUENCE OF THE WORK ENVIRONMENT AND ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE AT CV. RAHMA 35 KABUPATEN SIDENRENG RAPPANG Rasnawati Rasnawati; Romy Nugraha; Mifta Farid Salam
Paser Institute Management and Busines Vol 3 No 1 (2025): Hal
Publisher : PIRSAP (Paser Institute for Scientific Research and Publications)

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Abstract

This research aims to determine the influence of the work environment and organizational culture on employee performance at CV Rahma 35 partially and simultaneously. This research data was collected from 40 respondents who worked at CV Rahma 35. Respondents were obtained using a saturated sampling technique. Statements are given using a questionnaire. Respondents' responses to the statements were then analyzed quantitatively which included descriptive analysis, inferential analysis, classical assumption tests and multiple liner analysis. The research results show that the Work Environment variable does not significantly influence employee performance at CV.Rahma 35. This is shown by the tcount value of 0.687 < 1.687 ttable. Then it was strengthened by the significance value obtained of 0.496 > 0.05. So based on these results it can be stated that the work environment does not affect employee performance. The organizational culture variable shows that organizational culture has a positive and significant effect on employee performance at CV.Rahma 35. This is shown by the tcount value of 6,739 > 1,687 ttable value. This is also reinforced by the significance value obtained of 0.000 < 0.05. So based on these results, it can be stated that organizational culture can partially have a positive and significant influence on employee performance at CV RAHMA 35. The variable that dominantly influences employee performance at CV.Rahma 35 is Organizational Culture. This is shown by the beta value results which are higher compared to the beta value results for the work environment. Penelitian ini bertujuan untuk mengetahui pengaruh lingkungan kerja dan budaya organisasi terhadap kinerja karyawan pada CV Rahma 35 Kabupaten Sidenreng Rappang secara parsial dan simultan. Data penelitian ini dikumpulkan dari 40 responden yang bekerja di CV Rahma 35. Responden diperoleh dengan menggunakan teknik sampel jenuh. Pernyataan diberikan dengan menggunakan kuesioner. Tanggapan responden terhadap pernyataan-pernyataan menggunakan metode secara kuantitatif yang meliputi analisis deskriptif,analisis inferensial,uji asumsi klasik dan analisis liner berganda. Hasil penelitian menunjukkan bahwa variabel Lingkungan Kerja tidak berpengaruh secara signifikan terhadap kinerja karyawan pada CV.Rahma 35. Hal ini ditunjukkan nilai thitung sebesar 0.687 < 1.687 ttabel. Kemudian diperkuat dengan nilai signifikansi yang didapat sebesar 0.496 > 0.05. Maka berdasarkan hasil tersebut dinyatakan Lingkungan Kerja tidak mempengaruhi kinerja karyawan. Variabel budaya organisasi menunjukkan budaya organisasi berpengaruh positif dan signifikan terhadap kinerja karyawan pada CV.Rahma 35. Hal ini ditunjukkan nilai thitung sebesar 6.739 > 1.687 nilai ttabel. Juga diperkuat oleh nilai signifikansi yang diperoleh sebesar 0.000 < 0.05. Maka berdasarkan hasil tersebut Sehingga dapat dinyatakan bahwa Budaya Organisasi secara parsial dapat memberikan pengaruh positif dan signifikan terhadap Kinerja Karyawan Pada CV RAHMA 35 Kabupaten Sidenreng Rappang. Variabel lingkungan kerja dan budaya organisasi berpengaruh positif dan signifikan terhadap kinerja karyawan dikarenakan nilai signifikan dari hasil uji-f (0,000) lebih kecil dari 0,05.
PENGARUH KECERDASAN SPIRITUAL DAN GAYA HIDUP HEDONISME TERHADAP MANAJEMEN KEUANGAN PRIBADI MAHASISWA (STUDI KASUS MAHASISWA UNISAN SIDRAP) Hesti Pujiastuti; Romy Nugraha JS; Jumriah Basri
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 3 No 2 (2024): December, Hal 321-393
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v3i2.77

Abstract

This research aims to: 1) determine the influence of spiritual intelligence partially on students personal financial management, 2) determine the influence of a hedonistic lifestyle partially on students personal financial management, and 3) determine the influence of spiritual intelligence and a hedonistic lifestyle simultaneously on financial management student personality. The type of research used is descriptive quantitative methods and causal relationships. With a population of 534 students, the sample in this study was 84 because this research is population research. Meanwhile, the type of data used is primary and secondary data. With data collection techniques using observation, interviews, questionnaires and documentation. The data analysis techniques used are: Data quality testing, classical assumptions, multiple regression analysis, and hypothesis testing. From the results of the research conducted, it can be concluded that there is an influence between spiritual intelligence and a hedonistic lifestyle (simultaneous test) on the personal financial management of students at Ichsan Sidenreng Rappang University. There is an influence of spiritual intelligence (partial test) on the personal financial management of management concentration students at Ichsan University. sidenreng rappang, the hedonistic lifestyle has no effect (partial test) on the personal financial management of Ichsan Sidenreng Rappang University students, and the influence of spiritual intelligence and the hedonistic lifestyle (simultaneous test) on the personal financial management of Ichsan Sidenreng Rappang University students. Keywords: Spiritual Intelligence, Hedonistic Lifestyle, Financial Management.
PENGARUH PENGHARGAAN FINANSIAL DAN PERTIMBANGAN PASAR KERJA TERHADAP MINAT MENJADI AKUNTAN PUBLIK Kurniawan Kurniawan; Kasmawati Kasmawati; Romy Nugraha JS
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.342

Abstract

This study aims to determine the extent to which Financial Rewards (X1) and Job Market Considerations (X2) influence the Interest in Becoming a Public Accountant among students of the Accounting Study Program at Universitas Ichsan Sidenreng Rappang. The research employs a descriptive quantitative approach with an associative research type. The population consists of all students in the Accounting Study Program, with a sample drawn from the 2022 and 2023 student cohorts. The sampling technique used is purposive sampling and judgment sampling. Research instruments were tested using validity and reliability tests, along with normality testing and conversion of data from ordinal to interval scale before analysis. The data analysis technique used is path analysis, which aims to identify causal relationships between variables. The results show that Financial Rewards and Job Market Considerations simultaneously contribute 0.612 or 61.2% to the students’ interest in becoming public accountants. The remaining 38.8% is influenced by other variables not examined in this study. Hypothesis testing also indicates that, both partially and simultaneously, Financial Rewards and Job Market Considerations have a positive and significant influence on the Interest in Becoming a Public Accountant. Specifically, the Financial Rewards variable contributes 14.4%, while the Job Market Considerations variable contributes 46.8% to the interest in pursuing this career.
PENGARUH PEMBERIAN KREDIT USAHA RAKYAT (KUR) TERHADAP PENINGKATAN PENDAPATAN PETANI PADA PT. BANK RAKYAT INDONESIA (PERSERO) TBK. UNIT BARANTI Andi Febrya Rifai; Romy Nugraha JS; Yahya Yahya
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 1 (2026): hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i1.519

Abstract

This study aims to determine the effect of the People’s Business Credit (KUR) program on increasing farmers’ income at PT. Bank Rakyat Indonesia (Persero) Tbk. Baranti Branch. The background of this study stems from the phenomenon that, although KUR disbursements continue to increase every year, their impact on farmers’ income still varies significantly in the field. This study employs a quantitative approach using a survey method. The population consisted of 735 KUR recipient farmers at BRI Baranti Unit, from which 88 respondents were selected using the Slovin formula. Data were collected via a questionnaire and analyzed using simple linear regression. The results indicate that all research instruments were found to be valid and reliable, the regression model met all classical assumption test requirements, and the provision of KUR was proven to have a positive and significant effect on increasing farmers’ income in Baranti Subdistrict, contributing 22.8% to the variation in farmers’ income. These findings indicate that the KUR program plays a strategic role as a financing instrument capable of driving the growth of farming businesses and strengthening farmers’ working capital in the region.
Efficiency Analysis of Layer Chicken Farms in Sidenreng Rappang Regency Using Data Envelopment Analysis and with Stochastic Frontier Analysis Nugraha, Romy; Makmur, Mariam; Usman
Jurnal Ilmu-Ilmu Peternakan Vol. 36 No. 2 (2026): August 2026
Publisher : Faculty of Animal Science, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiip.2026.036.2.6

Abstract

The egg-laying chicken business plays an important role in the food industry. The Sidenreng Rappang (Sidrap) district is among the centers of egg-laying chicken production in South Sulawesi and contributes significantly to meeting national egg demand, but production efficiency still varies among farmers. This study aimed to measure the efficiency of layer chicken businesses in Sidrap using data envelopment analysis (DEA) and stochastic frontier analysis (SFA), identify factors that affect efficiency, and formulate strategies to improve the efficiency of layer chicken farming businesses. This study used a quantitative approach through a survey of 88-layer farmers selected using the Slovin method, with a margin of error of 10%. Primary data were collected through interviews and questionnaires, whereas secondary data were obtained from the Livestock Service and the Central Statistics Agency. DEA has been used to measure relative efficiency among farmers, whereas SFA has been used to estimate inefficiency and the factors influencing it. With respect to the DEA results, only 25% of the farmers were technically efficient, while the other 75% were still experiencing inefficiency, especially in terms of feed use, number of chickens, and operational costs. The results of the SFA estimation with the Cobb–Douglas production function also revealed that the feed and number of chickens were the most influential production factors for increasing egg production. Analysis of inefficiency factors also revealed that farming experience and water quality significantly reduced technical inefficiency, whereas climate and weather factors tended to increase inefficiency.
Pengaruh SIPD RI dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan BKAD Kabupaten Sidenreng Rappang Nur Aini; Asrini Asrini; Romy Nugraha
Paser Institute Of Accounting and Finance Vol. 3 No. 2 (2025): Hal
Publisher : Paser Institute Of Accounting and Finance

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Abstract

This study aims to analyze the effect of implementing the Regional Government Information System of the Republic of Indonesia (SIPD RI) and the Internal Control System (SPI) on the quality of financial reports at the Regional Finance and Asset Agency (BKAD) of Sidenreng Rappang Regency. A quantitative approach was employed using multiple linear regression analysis, with data collected through questionnaires distributed to 46 respondents, achieving a 100% response rate. Hypothesis testing results revealed that SIPD RI has a positive and significant effect on the quality of financial reports, evidenced by a regression coefficient of 0.360, a t-value of 5.881, and a significance level of 0.000 < 0.05; similarly, SPI showed a positive and significant effect with a regression coefficient of 0.273, a t-value of 3.912, and a significance level of 0.000 < 0.05; while simultaneously, both variables significantly influenced financial report quality with an F-value of 74.755 and a significance level of 0.000 < 0.05. The findings conclude that the more optimally SIPD RI is implemented and supported by an effective Internal Control System, the higher the quality of financial reports produced by BKAD Sidenreng Rappang, resulting in more transparent, reliable, and accountable financial reporting.
ARL Determination of the Role of Financial Ratios and Key Audit Matters with Audit Quality as a Moderator Asrini Asrini; Darnawati Darnawati; Romy Nugraha; Andi Faisal
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.2009

Abstract

Purpose – Audit Report Lag (ARL) reflects the timeliness of financial reporting by measuring the period between the end of a company’s fiscal year and the issuance of the independent audit report. This study aims to examine the determinants of ARL by investigating the effects of financial ratios, including profitability, solvency, and liquidity, as well as Key Audit Matters (KAM), with audit quality as a moderating variable. Design/methodology/approach – This study employed a quantitative approach using secondary data obtained from the annual reports of financial sector companies listed on the Indonesia Stock Exchange during 2023–2024. A total of 92 companies were selected using purposive sampling. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. Findings/Results – The findings indicate that profitability has a negative effect on ARL, while solvency demonstrates a weak negative effect. Liquidity does not have a significant effect on ARL, whereas KAM has the strongest positive effect, indicating that greater audit disclosure complexity tends to extend ARL. The independent variables explain 83.9% of the variation in ARL (R² = 0.839), while audit quality demonstrates a limited moderating role (R² = 0.068). Originality/Value – This study contributes to the ARL literature by integrating internal financial characteristics, audit disclosure complexity, and audit quality within a single analytical model. The findings provide practical implications for auditors, corporate management, and regulators in improving audit reporting timeliness and strengthening transparency in Indonesia’s financial market?
Co-Authors Alfrina Marsela AB Andi Faisal Andi Febrya Rifai Andi Sri Kumala Putri P Mala Ari Ayu Ari Ayu Asrini Asrini Darnawati Darnawati Dian Nirmasari Eggi Padilla Haeruddin, Hermi Haswandi Hesti Pujiastuti Jumahida Jumriah Basri Junaid, Asriani Kasmawati Kasmawati Kurniawan Kurniawan Lisra Lisra Mariam Makmur Mifta Farid Salam Nur Aini Rasnawati Rasnawati Rika Amalia Sarina Basri Sri Nuryani Ilyas Sukriwa Sukriwa Sumartan Sumartan Suriadi Syamsu Alam Usman usman rahman Yahya Yahya