Garuda - Garba Rujukan Digital

DAMPAK PENERAPAN MANAJEMEN STRATEGI TERHADAP PERKEMBANGAN USAHA MIKRO DI SULAWESI SELATAN Al Kausar; St Wardhani Bakri; Sudirman; Fajriansyah; Revoldai Agusta
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 5 No. 1 (2022): Januari, 2022
Publisher : LP2M IBK Nitro

This study aims to measure how strong the influence of implementing strategic management practices and digitalization on the performance of micro-enterprises in South Sulawesi-Indonesia (Makassar, Gowa, Maros, & Pare-Pare), especially performance related to sales turnover, break-even point (BEP), and profit. This study uses quantitative methods with primary data and data sources through the interview process and questionnaires. The interview process was conducted with the heads of small and medium enterprises (micro enterprises) in South Sulawesi (Makassar, Gowa, Maros, & Pare-Pare), while the questionnaires were distributed directly to 200 respondents by survey officers. Of the 200 questionnaires distributed to respondents, 180 of them (90%) met the requirements for processing and analysis. The results showed that strategic planning had a negative and significant effect on the sales volume of micro enterprises, strategic planning had a positive and insignificant effect on the bep of micro enterprises, strategic planning had a negative and significant effect on the profits of micro enterprises, implementation strategies had a negative and no effect. significant effect on the sales volume of micro enterprises, the implementation strategy has a positive and insignificant effect on the bep of micro enterprises, the implementation strategy has a negative and insignificant effect on the profits of micro enterprises, strategic evaluation has a positive and significant effect on the sales volume of micro enterprises, strategic evaluation has positive and significant influence on the bep of micro enterprises, strategic evaluation has a negative and insignificant effect on profits of micro enterprises, the use of technology has a positive and insignificant effect on volume Micro-enterprise sales volume, the use of technology has a negative and insignificant effect on the bep of micro-enterprises, the use of technology has a positive and significant impact on the profits of micro-enterprises.

Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak di KPP Pratama Makassar Barat Al Kausar; Sujatmiko Sujatmiko; Murdin Muchsidin; Ceskakusumadewi Baharuddin; Ibrahim Bazergan
JEMMA (Journal of Economic, Management and Accounting) Vol 5, No 2 (2022): September 2022
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/jemma.v5i2.1526

Penelitian bertujuan untuk menganalisis pengaruh kesadaran wajib pajak, kualitas pelayanan, dan sanksi pajak terhadap kepatuhan wajib pajak dalam menyampaikan Surat Pemberitahuan (SPT) Tahunan Orang Pribadi selama masa pandemi covid-19 di KPP Pratama Makassar Barat. Metode penelitian yang digunakan pada penelitian ini adalah metode kuantitatif yang berlandaskan sifat positivisme. Teknik pengambilan sampel yang digunakan pada penelitian ini ialah purposive sampling dengan menggunakan rumus slovin. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang terdaftar di KPP Pratama Makassar Barat. Penelitian dilakukan kepada 77 responden wajib pajak menggunakan kuesioner dan wawancara tertulis serta Google Form. Teknik analisis data berupa analisis regresi berganda dengan metode Ordinary Least Square dengan menggunakan bantuan SPSS Ver.21. Hasil penelitian menunjukkan kesadaran wajib pajak, kualitas pelayanan, dan sanksi pajak berpengaruh secara bersama-sama terhadap kepatuhan wajib pajak.Kesadaran wajib pajak berpengaruh secara parsial dengan arah positif dan signifikan terhadap kepatuhan wajib pajak. Kualitas pelayanan berpengaruh secara parsial dengan arah positif dan signifikan terhadap kepatuhan wajib pajak. Sanksi pajak berpengaruh secara parsial dengan arah positif dan signifikan terhadap kepatuhan wajib pajak

ANALISIS PENGARUH E-COMMERCE TERHADAP PENINGKATAN KINERJA UMKM (STUDI KASUS PADA UMKM DI KOTA MAKASSAR) Rezki Arianty; Al Kausar; Paris Dauda; Siti Wardani Bakri Katti; Sudirman; Besse Qur’ani
Jurnal Sains Manajemen Nitro Vol. 1 No. 2 (2022): Desember 2022
Publisher : Program Pasca Sarjana IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.714 KB)

Tujuan dari riset ini adalah untuk bagaimana menganalisis pengaruh e-Commerce terhadap peningkatan dari kinerja UMKM di Kota Makassar. Lokasi yang menjadi objek penelitian adalah UMKM yang memproduksi produk lokal di Kota Makassar. Metode analisis yang digunakan adalah kuantitatif deskriptif. Untuk mengetahui kinerja tersebut dilakukan observasi lapangan dengan menyebar kuisioner agar dapat mengetahui apakah e-commerce dapat meningkatkan kinerja UMKM di Kota Makassar. Pengujian yang dilakukan, dibantu dengan program komputer Smart-PLS. Hasil penelitian menunjukkan bahwa e-commerce berpengaruh positif dan signifikan terhadap kinerja UMKM., akan tetapi keberadaan e-commerce menjadi salah satu alternatif pemasaran yang digunakan untuk bisa menjangkau lebih banyak pelanggan

Pengaruh Electronic Commerce (E-Commerce) terhadap Peningkatan Pendapatan pada UMKM di Kabupaten Gowa Paris Dauda; Puteri Padriani Paris; Megawaty Megawaty; Hendriadi Hendriadi; Al Kausar
JEMMA (Journal of Economic, Management and Accounting) Vol 6, No 1 (2023): Maret 2023
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/jemma.v6i1.1789

Penelitian ini bertujuan untuk mengetahui pengaruh e-commerce terhadap peningkatan pendapatan Usaha Mikro Kecil dan Menengah (UMKM) di Kabupaten Gowa. Objek penelitian ini adalah UMKM di Kabupaten Gowa. Penelitian ini menggunakan pendekatan kuantitatif, yang diukur menggunakan metoda berbasis regresi linier sederhana dengan SPSS 25. Populasi daripada Â penelitian ini adalah para pelaku UMKM yang berlokasi di Kabupaten Gowa pada tahun 2022. Sampel ditentukan menggunakan metode random sampling, dengan jumlah sampel sebanyak 98 pelaku UMKM. Data yang digunkan menngunakan data primer. Teknik pengumumpuslan data menggunakan kuesioner. Pengujian hipotesis menggunakan uji t. Hasil penelitian ini membuktikan bahwa e-commerce berpengaruh positif dan signifikan terhadap peningkatan pendapatan UMKM di Kabupaten Gowa. Hal dilihat dari segi omzet penjualan, jumlah pelanggan, dan jumlah pendapatan sebagai sarana untuk melakukan pemasaran produk dan kegiatan transaksi jual beli setelah memanfaatkan e-commerce untuk kegiatan usaha bagi pelaku UMKM.

Pengaruh E-Commerce terhadap Pendapatan UMKM yang Bermitra Gojek dalam Masa Pandemi Covid-19 di Kota Makassar Madrianah Madrianah; Al Kausar; Feronika Pungky Muchsidin; Verawaty Verawaty
JEMMA (Journal of Economic, Management and Accounting) Vol 6, No 1 (2023): Maret 2023
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/jemma.v6i1.1659

E-Commerce merupakan salah satu alternative yang dapat meningkatkan pendapatam UMKM di era pandemic Covid-19, di mana dalam penelitian ini menggunakan Penelitian tentang bagaimana e-commerce mempengaruhi pendapatan UMKM sebenarnya sudah banyak dilakukan, namun pada kondisi dua tahun belakangan. Metode penelitian menggunakan metode analisis regresi sederhana dimulai dari teknik pengambilan sampel menggunakan non probability sampling dengan jenis purposive sampling didapat sebanyak 100 sampel UMKM yang menggunakan e-commerce dalam keseharian transaksinya. Kegiatan penelitian ini dilakukan pada tahun 2022 dengan beberapa tahapan penelitian mulai dari pembuatan proposal, pengumpulan bahan penelitian, wawancara langsung dengan responden penelitian, mengolah data dan Â membuat intrepretasi, hasil penelitian ini menemukan bahwa Pengaruh e-commerce dalam hal ini Interface (antar muka), Navigation (Navigasi), Content (Isi) dan Technikal (Teknis) berpengaruh positif dan signifikan terhadap peninmgkatan pendapatan pada UMKM di Kota Makassar sedangkan Reliability (Keandalan) berpengaruh positif akan tetapi tidak signifikan terhadap peningkatan pendapatan pada UMKM di Kota Makassar.Â

Inhibitors of lecturer agility at private universities in Makassar City Al Kausar Kalam; Fadliyani Nawir; Megawaty Megawaty
International Journal of Applied Finance and Business Studies Vol. 11 No. 2 (2023): September : Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v11i2.115

Along with the rapid developments in the world of education, private tertiary institutions need to be able to adapt to rapid environmental changes, such as technology and increasingly fierce competition. Lecturer agility is key in ensuring private tertiary institutions can remain relevant and sustainable in dealing with these changes. This research aims to analyze the factors that hinder lecturer agility at private universities in Makassar City. Lecturer agility is the ability of individual lecturers to adapt to changes in the environment, so it is important to ensure the sustainability and success of private universities. From the extraction results in the form of a component matrix, the variable with the highest order is low level of appreciation (X13), then lack of professional development (X12), followed by lack of support from higher education leaders (X9), lack of innovation culture (X20), culture organization (X5), lack of knowledge about agility (X15), Slow organizational change (X8), Limited resources (X1), lack of access to resources (X16), Lack of support from colleagues (X14), Limited time (X18 ), lack of lecturer motivation (X10), lack of recognition of success (X17), lack of access to technology (X7), policies and regulations (X3), time constraints (X4), lack of support from family (X19), professional recognition variable, Rigid curriculum (X2), demands from students (X11) and lack of collaboration between disciplines (X6). So the opinion of PTS lecturers in the city of Makassar. regarding what factors can inhibit lecturer agility at private universities in Makassar City.

Value Creation-Based Financial Performance, Factors Macroeconomics and its Influence on Stock Returns Agricultural Sector Sujatmiko Sujatmiko; Moh Hatta; Nurdwiana Sari Saudi; Al Kausar Al Kausar; Muh Ashary Anshar
Jurnal Penelitian Pendidikan IPA Vol 9 No SpecialIssue (2023): UNRAM journals and research based on science education, science applic
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v9iSpecialIssue.6241

The primary performance metric used by investors to evaluate the efficiency of capital investments is stock return. After the mining industry, the agricultural sector's stock price index volatility from 2015 to 2021 produced the second-lowest annualized return. Businesses can generate corporate value that is closely tied to stock returns by utilizing value creation-based performance analysis (EVA, MVA, Q-Tobin). Furthermore, stock returns may also be impacted by outside variables. The objectives of this study are to: (1) examine the financial performance of agricultural companies using Q-Tobin, MVA, and EVA; (2) examine the relationship between Q-Tobin, MVA, and EVA and macroeconomic factors (exchange rates and inflation) on stock returns in the agricultural sector; and (3) draw managerial conclusions from the analysis's findings. Eight companies in the agricultural sector that were listed on the Indonesia Stock Exchange prior to 2015 provided the data. In order to ascertain the impact of macroeconomic variables, EVA, MVA, Q-Tobi, and panel data on stock returns, this study used descriptive analysis to evaluate the EVA, MVA, and Q-Tobi of each firm. The majority of the enterprises had negative EVAs, according to the results. However, the MVA study reveals that most businesses achieve positive MVA. The majority of the companies produce a value of q<1, according to the Q-Tobin data. Only the MVARET and Q-Tobin RET variables significantly improve stock returns, according to the REM analysis. Exchange rates, inflation, EVARET, and fictitious crises don't significantly affect stock returns.

Financial literacy on the financial management of MSME actors in Makassar City Sudirman Sultan; Al Kausar; Feronica Fungky Muchsidin
Jurnal Mantik Vol. 7 No. 3 (2023): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i3.4150

MSME actors must possess financial management skills and financial literacy to boost their business performance. This study intends to identify the partial and simultaneous effects of basic and advanced financial literacy on the financial management of MSME actors in Makassar City. The offspring of this study are the 100 MSME actors in Makassar City who made up the investigated samples. Data analysis with the use of the SmartPLS software. Testing of physiological variables' hypotheses P values of 0.047 < 0.05 indicate that basic financial literacy variables have a positive and significant impact on financial management, while P values of 0.000 < 0.05 indicate that advanced financial literacy variables have a positive and significant impact on financial management. The R square value of 0.664 indicates that both basic and advanced financial literacy variables positively and significantly impact financial management. The analysis's findings revealed that the basic financial literacy variable had a major influence of 25.4%, the advanced financial literacy variable had a major influence of 59.9%, and other variables that were not measured in this study were responsible for the remaining influences on financial management. Based on the findings of this study, it can be inferred that to enhance their financial management abilities and boost business performance, MSMEs should prioritize improving their financial literacy. This can be achieved by increasing their understanding and knowledge of financial matters.

Impact of Management Development Strategy on Excellence Competition Using Performance as an Intervening Variable of the Private University under the LLDIKTI IX Area Muhammad Toaha; Hendriadi Hendriadi; Megawaty Megawaty; Al Kausar Al Kausar
QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Vol 16 No 1 (2024): Qalamuna - Jurnal Pendidikan, Sosial, dan Agama
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Program Pascasarjana IAI Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/qalamuna.v16i1.4807

This study aims to examine management development strategies for the excellence of private higher education in LLDIKTI IX. The sample in this study was 389 out of 17,589 lecturers working in 328 private universities in the LLDIKTI IX area. The statistical tools used for partial least square analysis with the Structural Equation Method and descriptive statistics. It was found that Development Academic, Curriculum Development, Support Career, and Development Education Have a significant impact on the Performance of Lecturers while Expansion of Education and Developing Competence have no significant impact. Development of Academics, Support Career, and Development of Education Have a significant impact and the Performance of Lecturers' Excellence Competition, while Expansion of Education, Curriculum Development, and Developing Competence have no significant impact on the Excellence competition in private universities in the LLDIKTI IX area.

Impact of Management Development Strategy on Excellence Competition Using Performance as an Intervening Variable of the Private University under the LLDIKTI IX Area Muhammad Toaha; Hendriadi Hendriadi; Megawaty Megawaty; Al Kausar Al Kausar
QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Vol. 16 No. 1 (2024): Qalamuna - Jurnal Pendidikan, Sosial, dan Agama
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Program Pascasarjana IAI Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/qalamuna.v16i1.4807

This study aims to examine management development strategies for the excellence of private higher education in LLDIKTI IX. The sample in this study was 389 out of 17,589 lecturers working in 328 private universities in the LLDIKTI IX area. The statistical tools used for partial least square analysis with the Structural Equation Method and descriptive statistics. It was found that Development Academic, Curriculum Development, Support Career, and Development Education Have a significant impact on the Performance of Lecturers while Expansion of Education and Developing Competence have no significant impact. Development of Academics, Support Career, and Development of Education Have a significant impact and the Performance of Lecturers' Excellence Competition, while Expansion of Education, Curriculum Development, and Developing Competence have no significant impact on the Excellence competition in private universities in the LLDIKTI IX area.

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