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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) Economics and Digital Business Review Indonesian Journal of Business and Management Movere Journal Access: Journal of Accounting, Finance and Sharia Accounting Journal of Economy Business Development
Abdul Karim
1Fakultas Ekonomi Dan Bisnis, Universitas Bosowa, Makassar, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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IMPLEMENTASI INTERNAL DEALER FACILITY AUDIT SEBAGAI UPAYA MENINGKATKAN KEPUASAN PELANGGAN KENDARAAN MITSUBISHIDI PT BOSOWA BERLIAN MOTOR MAKASSAR Rizky Hasmalia Hasyim; Kafrawi Yunus; Abdul Karim
Indonesian Journal of Business and Management Vol. 8 No. 2 (2026): Indonesian Journal of Business and Management, Juni 2026
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v8i2.7813

Abstract

Penelitian ini mengkaji secara mendalam Implementasi Internal Dealer Facility Audit (IDFA) sebagai instrumen strategis dalam meningkatkan kualitas layanan dan kepuasan pelanggan di PT Bosowa Berlian Motor Makassar, salah satu dealer resmi Mitsubishi di kawasan Indonesia Timur. Dalam lingkungan industri otomotif yang semakin kompetitif, kualitas layanan menjadi faktor penentu dalam membentuk persepsi dan loyalitas pelanggan, sehingga organisasi perlu memastikan bahwa seluruh proses operasional berjalan sesuai standar yang ditetapkan oleh Agen Pemegang Merek (APM), yaitu Krama Yudha Tiga Berlian (KTB) dan Mitsubishi Motors Krama Yudha Sales Indonesia (MMKSI). IDFA berfungsi sebagai mekanisme audit internal yang menilai kelayakan fasilitas, kepatuhan terhadap prosedur operasional standar, kinerja sumber daya manusia, serta respons terhadap keluhan pelanggan. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan metode studi kasus melalui wawancara mendalam, observasi lapangan, dan penelusuran dokumen internal perusahaan. Hasil penelitian menunjukkan bahwa IDFA memberikan kontribusi signifikan dalam meningkatkan kesadaran manajemen mengenai pentingnya konsistensi layanan yang berorientasi pada mutu. Meskipun demikian, sejumlah tantangan masih ditemukan, seperti keterbatasan kompetensi SDM, kurang optimalnya koordinasi antarunit, lemahnya monitoring tindak lanjut audit, serta resistensi terhadap budaya audit internal. Temuan penelitian ini memperkuat relevansi Total Quality Management (TQM), SERVQUAL, dan model perubahan organisasi Kurt Lewin sebagai kerangka teoritis dalam pengembangan mutu berkelanjutan. Rekomendasi strategis menekankan perlunya peningkatan kompetensi SDM, digitalisasi sistem audit, serta penguatan budaya mutu yang terintegrasi pada seluruh level organisasi. This study provides an in-depth analysis of the Implementation of the Internal Dealer Facility Audit (IDFA) as a strategic effort to enhance service quality and customer satisfaction at PT Bosowa Berlian Motor Makassar, an authorized Mitsubishi dealer operating in Eastern Indonesia. In an increasingly competitive automotive industry, service quality has become a critical determinant of customer perception and loyalty, requiring organizations to ensure that operational processes meet the standards set by the Authorized Brand Holder, namely Krama Yudha Tiga Berlian (KTB) and Mitsubishi Motors Krama Yudha Sales Indonesia (MMKSI). The IDFA serves as an internal audit mechanism designed to evaluate facility readiness, compliance with standard operating procedures, staff performance, and responsiveness to customer complaints. This research employs a qualitative descriptive approach using a case study method, including in-depth interviews, field observations, and the examination of internal documentation. The findings reveal that IDFA has significantly strengthened managerial awareness of the importance of standardized, customer-oriented service delivery. However, several challenges continue to hinder optimal implementation, including limited staff competence, inadequate interdepartmental integration, weak post-audit monitoring, and resistance to internal audit culture. The results further reinforce the relevance of Total Quality Management (TQM), SERVQUAL, and Kurt Lewin's organizational change model as theoretical foundations for continuous quality improvement. Strategic recommendations highlight the need for enhanced human resource development, digital transformation of audit systems, and the cultivation of a stronger quality-oriented organizational culture.
Good Corporate Governance System for Profit Management in Manufacturing Companies Listed BEI for 2020-2022 Andi Sutomo; Asrianto Asrianto; Muh. Rais; Abdul Karim
Economics and Digital Business Review Vol. 5 No. 2 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1417

Abstract

This research examines business governance's impact on the wage system. The independent changes used in this research are the board of commissioners, audit committee, and institutional authority. In this research, the size of the commission board is measured by including all commission board members in the company. The research committee in this study was evaluated based on the number of members of the company's book committee. In addition, the ownership structure of a company is estimated by the percentage of the number of shares owned by the entity from the number of residual components. Earnings management is presented as a type of cash-based option for Jones. This research used data from the Indonesian Stock Exchange (BEI). This research uses the example of the manufacturing sector listed on the Indonesia Stock Exchange for the 2020-2022 period. This research also shows that membership of the board of commissioners, audit committees, and institutions has a big influence on revenue management. However, only the Audit Committee influences revenue management.
Analisis Sistem Kelayakan Penyaluran Pembiayaan Pada Bank Sulselbar Unit Usaha Syariah Asri Wahyudi; Thamrin Abduh; Abdul Karim
Journal of Economy Business Development Vol. 3 No. 3 (2025): Journal of Economy Business Development, Desember 2025
Publisher : Program Studi Manajemen Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/jebd.v3i3.3379

Abstract

Penelitian ini bertujuan untuk menganalisis sistem kelayakan penyaluran pembiayaan serta mengevaluasi kinerja sistem tersebut pada Bank Sulselbar Unit Usaha Syariah Cabang Makassar. Fokus kajian diarahkan pada tahapan analisis pembiayaan, mekanisme pengambilan keputusan, serta pengelolaan risiko pembiayaan dalam konteks perbankan syariah. Pendekatan penelitian yang digunakan adalah kualitatif dengan desain deskriptif, sehingga memungkinkan penggalian informasi secara mendalam mengenai praktik operasional yang diterapkan oleh bank. Data penelitian diperoleh melalui wawancara, observasi, dan dokumentasi terhadap pihak yang terlibat langsung dalam proses penyaluran pembiayaan. Hasil penelitian menunjukkan bahwa sistem kelayakan penyaluran pembiayaan dilaksanakan melalui prosedur yang terstruktur dan mengacu pada prinsip kehati-hatian. Penerapan prinsip 5C of Credit menjadi dasar utama dalam menilai kelayakan nasabah, disertai dengan pemeriksaan riwayat pembiayaan dan kepatuhan terhadap prinsip syariah. Kinerja sistem kelayakan pembiayaan tercermin dari kemampuan bank dalam mengendalikan risiko dan menjaga kualitas pembiayaan. Hambatan operasional yang muncul dapat diantisipasi melalui strategi manajerial yang adaptif, termasuk restrukturisasi pembiayaan bermasalah. Penelitian ini memberikan kontribusi empiris terhadap pengembangan manajemen pembiayaan syariah dan dapat menjadi referensi bagi peningkatan praktik pembiayaan pada bank syariah. This study aims to analyze the feasibility system of financing distribution and to evaluate the performance of the system at Bank Sulselbar Sharia Business Unit, Makassar Branch. The analysis focuses on the stages of financing assessment, decision-making mechanisms, and risk management practices within the context of Islamic banking. A qualitative approach with a descriptive design was employed to obtain an in-depth understanding of the operational practices applied by the bank. Research data were collected through interviews, observations, and documentation involving parties directly engaged in the financing distribution process. The findings indicate that the feasibility system for financing distribution is implemented through structured procedures and adheres to the principle of prudence. The application of the 5C of Credit principle serves as the main framework for assessing customer eligibility, supported by credit history evaluation and compliance with Sharia principles. The performance of the feasibility system is reflected in the bank’s ability to control financing risks and maintain financing quality. Operational constraints can be addressed through adaptive managerial strategies, including financing restructuring. This study provides empirical insights into Islamic financing management and offers practical implications for strengthening financing practices in Sharia banking institutions.
Analisis Fasilitas dan Harga Tiket di Pantai Lambangan Pauno terhadap Jumlah Wisatawan di Kabupaten Banggai Laut Fitra S. Apok; Palipada Palisuri; Abdul Karim
Journal of Economy Business Development Vol. 3 No. 3 (2025): Journal of Economy Business Development, Desember 2025
Publisher : Program Studi Manajemen Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/jebd.v3i3.3730

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh fasilitas dan harga tiket terhadap jumlah wisatawan di Pantai Lambangan Pauno Kabupaten Banggai Laut. Pariwisata pantai memiliki potensi besar dalam mendorong pertumbuhan ekonomi daerah, sehingga pengelolaan destinasi wisata perlu dilakukan secara optimal. Fasilitas dan harga tiket menjadi faktor penting yang memengaruhi keputusan wisatawan dalam memilih destinasi wisata. Pendekatan penelitian menggunakan metode kuantitatif dengan desain survei. Data dikumpulkan melalui kuesioner yang disebarkan kepada 100 wisatawan yang berkunjung ke Pantai Lambangan Pauno. Teknik pengambilan sampel menggunakan metode accidental sampling. Analisis data dilakukan dengan menggunakan regresi linier sederhana disertai pengujian instrumen dan asumsi klasik. Hasil penelitian menunjukkan bahwa fasilitas berpengaruh positif dan signifikan terhadap jumlah wisatawan. Kondisi fasilitas yang memadai, bersih, dan mudah digunakan mampu meningkatkan kenyamanan wisatawan selama berkunjung. Harga tiket juga menunjukkan pengaruh positif dan signifikan terhadap jumlah wisatawan. Wisatawan menilai harga tiket yang diterapkan sesuai dengan manfaat dan fasilitas yang diperoleh. Variabel harga memiliki pengaruh yang lebih dominan dibandingkan fasilitas. Temuan ini menunjukkan bahwa pengelolaan fasilitas dan penetapan harga tiket yang tepat menjadi faktor penting dalam meningkatkan jumlah kunjungan wisatawan. Penelitian ini diharapkan dapat menjadi bahan pertimbangan bagi pengelola destinasi wisata dan pemerintah daerah dalam merumuskan kebijakan pengembangan pariwisata yang berkelanjutan. This study aims to analyze the effect of facilities and ticket prices on the number of tourists visiting Lambangan Pauno Beach in Banggai Laut Regency. Coastal tourism has significant potential to support regional economic development, therefore destination management must be carried out optimally. Facilities and ticket prices are important factors influencing tourists' decisions in choosing tourist destinations. This research employed a quantitative approach using a survey design. Data were collected through questionnaires distributed to 100 tourists visiting Lambangan Pauno Beach. The sampling technique used was accidental sampling. Data analysis was conducted using simple linear regression accompanied by instrument testing and classical assumption tests. The results indicate that facilities have a positive and significant effect on tourist numbers. Adequate, clean, and well-maintained facilities enhance tourists' comfort during their visit. Ticket prices also show a positive and significant effect on the number of tourists. Tourists perceive the ticket prices as reasonable and proportional to the benefits and facilities provided. The ticket price variable exerts a stronger influence than facilities. These findings highlight the importance of effective facility management and appropriate ticket pricing strategies in increasing tourist visits. This study is expected to provide valuable input for destination managers and local governments in formulating sustainable tourism development policies.
Co-Authors A. M. Ashari Reskyawan Rahman Abdul Malik Al Saleh Abdul Syukur Andi Anugrah Sri Mauliana Andi Sutomo Andi Wija Pammana Arief Sirajuddin Asri Wahyudi Asrianto Asrianto Asrianto Asrianto Asrianto Asrianto Aswar Anas Chaidir Arsyadi Chalid Imran Musa Desi, Natsar Firman Menne Fitra S. Apok Hasniati Hasniati Herminawaty Abubakar Indah Syamsuddin Indriasari, Dewi Pratiwi Kafrawi Yunus Khalif Muh. Maulana Lukman Setiawan Miah Said Muh. Rais Muhammad Adi Gunawan Muhammad Azis Muhammad Azis Muhtar Muhtar Nurul Aulia Aswad Nurwahyuni Palipada Palisuri Ratnawati Alwi Rizky Hasmalia Hasyim Romansyah Sahabuddin Rosnaini Daga Thamrin Abduh Tri Cahyono Ummu Kalsum Vira Annisa Yuda Susanto Yulan Asmara Zainal Zainal