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All Journal Journal The Winners Binus Business Review Jurnal Mirai Management Jurnal ASET (Akuntansi Riset) International Journal of Economics, Business and Accounting Research (IJEBAR) Indonesian Journal of Business and Management Movere Journal Access: Journal of Accounting, Finance and Sharia Accounting
Abdul Karim
1Fakultas Ekonomi Dan Bisnis, Universitas Bosowa, Makassar, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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The Increase of Rural Economy at Baraka Sub-District through Village Funds Abdul Karim; Chalid Imran Musa; Romansyah Sahabuddin; Muhammad Azis
The Winners Vol. 22 No. 1 (2021): The Winners
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v22i1.7013

Abstract

The research aimed to examine the allocation of Village funds during the COVID-19 global crisis pandemic as well as its benefits to Baraka Sub-district in Enrekang Regency, South Sulawesi Province. It has an area of 159,15 km2 or 8,91% of the accumulated total area of Enrekang Regency. The research applied was qualitative method with a descriptive analysis approach. It is carried out by collecting data and information from the population taken from 12 villages in the Baraka Sub-district. The results show that BUMDes (Village-owned Enterprises) fosters rural economic development for all village communities in Baraka Sub-district and supports national economic growth. In addition, Village funds is considered to become a support for meeting the economic needs of the community during the COVID-19 pandemic. It is expected that various economic recovery programs will continue, whether they become central, regional, or local village-scale programs, especially in 12 villages in Baraka Sub-district.
Pengaruh Tagline Iklan Versi “Axis Hits Bonus” Dan Brand Ambassador Terhadap Brand Awareness Kartu Axis (Studi Pada Mahasiswa STIE Amkop Makassar) Abdul Karim
Movere Journal Vol 1 No 1 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/mv.v1i1.28

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh tagline iklan versi “Axis Hits Bonus” dan brand ambassador secara parsial maupun secara simultan terhadap brand awareness kartu Axis pada mahasiswa STIE AMKOP Makassar. Penelitian ini menggunakan penelitian explanatory research. Sampel dalam penelitian ini sebanyak 96 orang mahasiswa STIE AMKOP Makassar yang ditentukan dengan menggunaka rumus Paul Leedy. Teknik pengumpulan data yang digunakan adalah melalui penyebaran kuesioner dan dokumentasi dari data primer dan data sekunder.
Activity-Based Costing Method as an Effort to Increase Profitability Nur Wahyuni; Ummu Kalsum; Yulan Asmara; Abdul Karim
Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i2.45642

Abstract

This study aims to examine the application of activity-based costing as an effort to increase company profitability. This study uses a descriptive qualitative method with an interpretive paradigm with a case study approach, which uses primary data obtained employing interviews, documentation studies, and observations at PT. Anugrah Ocean Wakatamba to break down the elements that make up the cost of goods and service fees using the Activity Based Costing method and then compare them with the service rates used by companies using traditional methods. The results showed that there was undercoating in setting service rates for the type of Ocean Freight 20 feet dry and Ocean Freight 20 feet refer by 35.56% and 9.45% during the period June-December 2021. This leads to the conclusion that the implementation of Activity Based Costing is less effective in increasing company profitability at PT. Anugrah Ocean Wakatamba, but can help companies identify the costs they incur for determining the cost of their services.
The Decision of Women in Makassar City to Be Entrepreneurs Hasniati Hasniati; Dewi Pratiwi Indriasari; Arief Sirajuddin; Abdul Karim
Binus Business Review Vol. 14 No. 1 (2023): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v14i1.8936

Abstract

The participation rate of Indonesian women as entrepreneurs is the highest in Southeast Asia. The research aimed to determine the effect of personality factors, socio-cultural factors, and contextual element on the decision-making of female entrepreneurs in Makassar City. The research applied a quantitative-qualitative approach (mixed methods). The total population was 8.756 people. However, after the probability sampling was carried out, the sample of respondents was 382 people. Then, the three informants were determined by purposive sampling to become key informants based on the criteria. The analysis tool used in the test was structural equation model analysis with the help of the AMOS program. The results of the quantitative research and transcripts of the interview process are carried out at the qualitative stage which is analyzed descriptively. The results show that personality factors has a significant effect on the characteristics of female entrepreneurs in Makassar City. Through moderating variables, the results show that contextual elements have significant effect on entrepreneurial decisions. The characteristics of female entrepreneurs are to describe achievement motivation, future orientation, leadership, responsiveness, and creativity for all women in Indonesia to support economic transformation. The decision of women to become entrepreneurs also contributes to the sustainability of the household economy.
The Effect Of Good Corporate Governance On Profit Management In Manufacturing Companies Listed On The Idx Period 2020–2022 Abdul Syukur; Abdul Karim; Asrianto Asrianto
Jurnal Mirai Management Vol 8, No 3 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i3.6295

Abstract

The purpose of this study is to examine the impact of business governance on the wage system. The independent changes used in this study are the board of commissioners, audit committee, and institutional authorities. In this study, the size of the commission board is measured by including all members of the commission board in the company. The research committee in this study was evaluated based on the number of corporate book committee members. In addition, the ownership structure of a company is estimated by the percentage of the number of shares owned by the entity from the total residual component. Revenue management is presented as a type of cash-based option for Jones. This research was written using data from www.idx.co.id. This research uses examples of the manufacturing sector listed on the Indonesia Stock Exchange for the 2020-2022 period. The results of this study also show that the membership of the board of commissioners, audit committees, and institutions has a significant influence on revenue management. However, only the Audit committee influences revenue management. Keywords: GCG; Profit management; Manufacturing company; IDX.
PROFITABILITY RATIO ANALYSIS PROFIT GROWTH PT. GUDANG GARAM TBK ON THE IDX FOR THE 2014-2021 PERIOD Abdul Karim; Indah Syamsuddin; Asrianto Asrianto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i2.9133

Abstract

This study aims to analyze the effect of ROA, ROE, and NPM on the profit growth of cigarette manufacturing companies on the IDX for the period 2014-2021. This study uses the method of analyzing the relationship between the independent variables and the dependent variable with descriptive statistical analysis, multiple linear regression, assumption test, and hypothesis testing. The results of the study partially identified that ROE on profit growth had a significant effect at 2.221 and a p-value of 0.035. ROE on profit growth is not significant and negative at -1.593 and p-value 0.122. While NPM has a significant and positive effect on profit growth at 4.740 and a p-value of 0.000. Net Profit Margin, Return On Assets, and Return On Equity affect profit growth using secondary data from the IDX. PT. Gudang Garam must evaluate the aspects of the profitability ratio, this is proven by ROE which hurts profit growth so that equity is correct so that all assets can be used efficiently so that profits are maximized.
ANALISIS PENDIDIKAN DAN PELATIHAN TERHADAP KINERJA ANGGOTA MELALUI KOMPETENSI PADA KANTOR DITSABHARA POLDA SULBAR Muhammad Adi Gunawan; Lukman Setiawan; Abdul Karim
Indonesian Journal of Business and Management Vol. 8 No. 1 (2025): Indonesian Journal of Business and Management, Desember 2025
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v8i1.5197

Abstract

Penelitian bertujuan untuk menganaliisis pengaruh langsung pendidikan terhadap kinerja, menganaliisis pengaruh langsung pelatihan terhadap kinerja, dan menganaliisis pengaruh tidak langsung pendidikan dan pelatihan terhadap kinerja melalui kompetensi. Penelitian ini menggunakan data primer melalui survei sebanyak 52 anggota sebagai sampel dari seluruh jumlah anggota sebanyak 50 orang dengan penentuan sampel menggunakan rumus slovin, survei dilakukan selama 2 (dua) bulan yaitu Juni s.d Juli 2024. Data dianalisis dengan menggunakan program SmartPLS. Hasil penelitian menunjukkan bahwa pendidikan dan pelatihan berpengaruh terhadap kinerja, pendidikan dan pelatihan berpengaruh terhadap kompetensi. Pendidikan dan pelatihan berpengaruh tidak langsung terhadap lkinerja melalui kompetensi. This research was conducted with the aim of: (1) analyzing the direct influence of education on performance, (2) analyzing the direct influence of training on performance, (3) analyzing the indirect influence of education and training on performance through competency. This research uses primary data through a survey of 52 members as a sample from the total number of members of 50 people by determining the sample using the Slovin formula. The survey was conducted for 2 (two) months, namely June to July 2024. The data was analyzed using the SmartPLS program. The research results show that education and training influence performance, education and training influence competency. Education and training have an indirect effect on performance through competency.
PENGARUH GAYA KEPEMIMPINAN DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA PT. CITRA PRIMA MEDIA DI KOTA MAKASSAR A. M. Ashari Reskyawan Rahman; Lukman Setiawan; Abdul Karim
Indonesian Journal of Business and Management Vol. 8 No. 1 (2025): Indonesian Journal of Business and Management, Desember 2025
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v8i1.7727

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh gaya kepemimpinan dan motivasi kerja terhadap kinerja karyawan melalui kepuasan kerja pada PT. Citra Prima Media. Populasi penelitian ini terdiri dari 32 karyawan, dengan sampel sebanyak 32 karyawan yang dipilih menggunakan teknik purposive sampling berdasarkan kriteria tertentu yang relevan dengan tujuan penelitian. Penelitian ini menggunakan metode kuantitatif dengan desain deskriptif dan kausal. Metode penelitian yang digunakan adalah analisis Structural Equation Modeling (SEM) dengan pendekatan Partial Least Square (PLS) versi 4.0.0. Hasil penelitian menunjukkan bahwa Gaya Kepemimpinan berpengaruh positif dan signifikan terhadap kepuasan kerja karyawan. Demikian pula, motivasi kerja terbukti memiliki pengaruh positif dan signifikan terhadap kepuasan kerja. Selain itu, kepuasan kerja berperan sebagai variabel mediasi yang signifikan antara gaya kepemimpinan dan motivasi kerja terhadap kinerja karyawan. Analisis lebih lanjut juga mengungkapkan bahwa kinerja karyawan dipengaruhi secara langsung oleh gaya kepemimpinan dan motivasi kerja, yang menegaskan bahwa kedua variabel ini merupakan determinan penting dalam menentukan kinerja karyawan di PT. Citra Prima Media. This research aims to analyze the effect of leadership style and work motivation on employee performance through job satisfaction at PT. Citra Prima Media. The research population comprised 32 employees, from which a sample of 32 was obtained through purposive sampling techniques aligned with the research objectives. This study uses a quantitative method with a descriptive and causal design. The research method used is Structural Equation Modeling (SEM) analysis with the Partial Least Square (PLS) version 4.0.0 approach. The results indicate that leadership style has a positive and significant effect on employee job satisfaction. Similarly, work motivation was found to have a positive and significant effect on job satisfaction. In addition, job satisfaction acted as a significant mediating variable between leadership style and work motivation in terms of employee performance. Further analysis also revealed that employee performance was directly influenced by leadership style and work motivation, confirming that these two variables are important determinants of employee performance at PT. Citra Prima Media.
PENGARUH KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP KEPUASAN KERJA MELALUI MOTIVASI KERJA DI BADAN PENDAPATAN DAERAH PROVINSI SULAWESI SELATAN Andi Anugrah Sri Mauliana; Lukman Setiawan; Abdul Karim
Indonesian Journal of Business and Management Vol. 8 No. 1 (2025): Indonesian Journal of Business and Management, Desember 2025
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v8i1.7745

Abstract

Penelitian ini dilakukan bertujuan untuk: (1) mengetahui pengaruh Kecerdasan Emosional terhadap Motivasi Kerja, (2) mengetahui pengaruh Kecerdasan Spiritual terhadap Motivasi Kerja, (3) mengetahui pengaruh Kecerdasan Emosional terhadap Kepuasan Kerja, (4) mengetahui pengaruh Kecerdasan Spiritual terhadap Kepuasan Kerja, (5) mengetahui pengaruh Motivasi Kerja terhadap Kepuasan Kerja, (6) mengetahui pengaruh Kecerdasan Emosional terhadap Kepuasan Kerja melalui Motivasi Kerja, (7) mengetahui pengaruh Kecerdasan Spiritual terhadap Kepuasan Kerja melalui Motivasi Kerja. Penelitian ini menggunakan data primer melalui penelitian sebanyak 276 personil Polri sebagai sampel dari seluruh jumlah pegawai sebanyak 74 pegawai, penelitian dilakukan selama 2 (dua) bulan yaitu Februari s.d Maret 2025. Metode analisis kuantitatif yaitu dengan menggunakan model SEM menggunaskan smart PLS. Hasil penelitian menunjukkan bahwa: (1) Kecerdasan Emosional memiliki peran yang signifikan dalam mempengaruhi motivasi, (2) Kecerdasan Spiritual berpengaruh signifikan terhadap Motivasi Kerja Pegawai, (3) Kecerdasan Emosional berpengaruh signifikan terhadap Kepuasan Kerja, (4) Kecerdasan Spiritual berpengaruh signifikan terhadap Kepuasan Kerja, (5) Motivasi Kerja berpengaruh signifikan terhadap Kepuasan Kerja, (6) Kecerdasan Emosional berpengaruh signifikan terhadap Kepuasan Kerja melalui Motivasi Kerja, (7) Kecerdasan Spiritual berpengaruh signifikan terhadap Kepuasan Kerja melalui Motivasi Kerja. This research was conducted with the aim of: (1) finding out the influence of emotional intelligence on work motivation, (2) finding out the influence of spiritual intelligence on work motivation, (3) finding out the influence of emotional intelligence on work satisfaction, (4) finding out the influence of spiritual intelligence on work satisfaction, (5) finding out the influence of work motivation on work satisfaction, (6) finding out the influence of emotional intelligence on work satisfaction through work motivation, (7) finding out the influence of spiritual intelligence on work satisfaction through work motivation. This study uses primary data through research on 276 Indonesian National Police (POLRI) personnel as a sample from a total of 74 employees. The study was conducted for 2 (two) months, february to march 2025. The quantitative analysis method is by using the SEM model using smart PLS. The results of the study show that: (1) emotional intelligence has a significant role in influencing motivation, (2) spiritual intelligence has a significant influence on employee work motivation, (3) emotional intelligence has a significant influence on job satisfaction, (4) spiritual intelligence has a significant influence on job satisfaction, (5) work motivation has a significant influence on job satisfaction, (6) emotional intelligence has a significant influence on job satisfaction through work motivation, (7) spiritual intelligence has a significant influence on job satisfaction through work motivation.
PENGARUH GAYA KEPEMIMPINAN DALAM MENINGKATKAN TINGKAT KEDISIPLINAN MELALUI MOTIVASI TERHADAP PRAJA IPDN KAMPUS SULAWESI SELATAN Andi Wija Pammana; Lukman Setiawan; Abdul Karim
Indonesian Journal of Business and Management Vol. 8 No. 1 (2025): Indonesian Journal of Business and Management, Desember 2025
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v8i1.7760

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Gaya Kepemimpinan Dalam Meningkatkan Tingkat Kedisiplinan Melalui Motivasi Terhadap Praja IPDN Kampus Sulawesi Selatan. Metode kuantitatif dengan pendekatan deskriptif dan teknik analisis SEM-PLS digunakan untuk mengumpulkan dan menganalisis data dari Praja berjumlah 111 orang di IPDN Kampus Sulawesi Selatan. Hasil penelitian menunjukkan bahwa gaya kepemimpinan, disiplin dan motivasi berpengaruh positif terhadap Kedisiplinan Praja. Gaya kepemimpinan pimpinan di IPDN Kampus Sulawesi Selatan yang mendorong prajanya untuk inovatif dalam bekerja dan selalu mengarahkan praja terlebih dahulu sebelum memberikan tugas mendapat penilaian positif dari responden. Disiplin juga dinilai berpengaruh positif terhadap satuan praja. begitu juga dengan motivasi yang dinilai berpengaruh positif terhadap satuan praja. Analisis jalur (SEM- PLS) menunjukan bahwa gaya kepemimpinan memiliki pengaruh langsung dan tidak langsung melalui motivasi yang signifikan terhadap kedisiplinan satuan praja serta mempengaruhi secara positif. Demikian juga dengan motivasi mempengaruhi disiplin praja secara positif. Kesimpulannya, penelitian ini melihat pentingnya gaya kepemimpinan, disiplin dan motivasi dalam meningkatkan kedisiplinan satuan praja. This research aims to determine the influence of leadership style on improving discipline levels through motivation among cadets at the South Sulawesi campus of the Institute of Domestic Governance (IPDN). A quantitative method with a descriptive approach and SEM-PLS analysis technique was used to collect and analyze data from 111 students at the IPDN Campus in South Sulawesi. The study's findings demonstrate that leadership style, discipline, and motivation exert a positive influence on cadet discipline. Respondents rated the leadership style of the leaders at the IPDN Campus in South Sulawesi positively. This style encourages cadets to be creative in their work and always offers them guidance before giving them tasks. Discipline was also considered to have a positive effect on cadet units, as was motivation. Path analysis (SEM-PLS) revealed that leadership style exerted both direct and indirect effects, mediated by motivation, on the discipline of cadet units, yielding a positive influence. Similarly, motivation had a positive effect on cadet discipline. In conclusion, this research demonstrates the value of leadership style, discipline, and motivation in improving the discipline of civil servant units.
Co-Authors A. M. Ashari Reskyawan Rahman Abdul Malik Al Saleh Abdul Syukur Andi Anugrah Sri Mauliana Andi Wija Pammana Arief Sirajuddin Asrianto Asrianto Asrianto Asrianto Aswar Anas Chalid Imran Musa Desi, Natsar Firman Menne Hasniati Hasniati Indah Syamsuddin Indriasari, Dewi Pratiwi Lukman Setiawan Muhammad Adi Gunawan Muhammad Azis Muhammad Azis Muhtar Muhtar Nurul Aulia Aswad Nurwahyuni Romansyah Sahabuddin Rosnaini Daga Setiawan, Lukman Tri Cahyono Ummu Kalsum Vira Annisa Yuda Susanto Yulan Asmara Zainal Zainal