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All Journal BJRA (Bongaya Journal of Research in Accounting) JEMMA | Journal of Economic, Management and Accounting Jurnal Mantik Al-Kharaj: Journal of Islamic Economic and Business Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Sains Manajemen  Nitro Paradoks : Jurnal Ilmu Ekonomi Journal of Accounting, Economics, and Business Education
Sudirman
Institut Bisnis Dan Keuangan Nitro
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.08 KB) | DOI: 10.56858/jmpkn.v5i1.45

Abstract

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.
Effectiveness of Internal Audit in Supporting Internal Control and Prevention of Fraud Sudirman Sudirman; Halida Sasmita; Muhammad Djabir D; Budhi Krisnanto; Feronica Fungky Muchsidin
Bongaya Journal for Research in Accounting (BJRA) Vol 4 No 1 (2021): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v4i1.271

Abstract

This study aims to analyze the effectiveness of internal audit at PT Bank Sulselbar Makassar in supporting internal control over fraud. This study uses a qualitative approach with the method of documentation, interviews and questionnaires to the internal auditors, anti-fraud department, and management as data collection methods. After the data was collected, data analysis was carried out using descriptive methods and measuring effectiveness. Based on the study results, it can be stated that the role of the Internal Audit Group as an internal audit in improving the internal control system for fraud at Bank Sulselbar has been influential. The internal audit of Bank Sulselbar has the authority to monitor the follow-up to the results of the audit conducted by the auditor. Monitoring activities are carried out to ensure that corrective actions have been carried out adequately and effectively. Thus, the company will implement better internal controls in the future because assessments and corrective actions for weaknesses and errors found are always carried out. There are three elements to prevent and detect fraud, namely a culture of honesty (personal), management responsibility to evaluate fraud risk (through internal control), and supervision by the audit committee (internal audit).
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)

Abstract

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 Pelatihan Kerja dan Disiplin Kerja terhadap Kinerja Karyawan pada PT. Bank Rakyat Indonesia (Persero), tbk Kota Makassar Siti Wardani Bakri Katti; Sudirman Sudirman; Nur Aida; Aminuddin Hamdat
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.v6i1.1754

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh pelatihan dan disiplin kerja terhadap kinerja karyawan di PT Bank Rakyat Indonesia (Persero), Tbk Kota Makassar. Penelitian ini menggunakan teknik analisis regresi dengan melakukan uji asumsi klasik, analisis regresi linier berganda, uji t, uji F, dan uji koefisien determinasi (R2) dengan menggunakan perangkat lunak SPSS versi 25. Hasil penelitian menunjukkan bahwa program pelatihan kerja dan disiplin kerja berpengaruh positif dan signifikan terhadap kinerja karyawan PT Bank Rakyat Indonesia (Persero), Tbk Kota Makassar.
Analisis Pengambilan Keputusan Penjualan Dengan Menggunakan Metode Biaya Relevan pada Bumblebee Future Sudirman
Paradoks : Jurnal Ilmu Ekonomi Vol. 2 No. 4 (2019): Oktober
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.404 KB)

Abstract

Penelitian ini bertujuan untuk memberikan analisis terhadap pengambilan keputusan tetap membeli barang cloting untuk dijual, atau memproduksi sendiri barang clothing lalu dijual sendiri pada Bumblebee Future. Metode penelitian yang digunakan adalah deskriptif kuantitatif. Tempat penelitian pada Bumbelbee Future (CV. Astri), yang bertempat di makassar, sulawesi selatan. Waktu penelitian dilaksanakan pada Januari 2020. Hasil yang diperoleh dalam penelitian ini dengan menggunakan metode biaya relevan menunjukan bahwa sangatlah relevan bagi perusahaan untuk melakukan ekspansi dengan memproduksi sendiri produk dagangannya disbanding membeli produk lalu menjualnya, karena laba yang diperoleh ketika memproduksi sendiri produk dagangan berada pada titik positif atau diatas dari laba yang diperoleh ketika membeli produk dagangan dari produsen lain untuk dijual.
Analisis Strategi Bisnis Jasa Kurir Dalam Menciptakan Loyalitas Pelanggan di Kabupaten Pinrang Sudirman; Dewi Malihatin Muna
Paradoks : Jurnal Ilmu Ekonomi Vol. 3 No. 3 (2020): Juli
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.205 KB)

Abstract

Bisnis jasa di bidang pesan antar (Kurir) saat ini menjadi salah satu pilihan usaha yang banyak diminati di Kab. Pinrang, itu dikarenakan tidak perlu Pendidikan yang tinggi, skil dan modal yang bisa dibilang minim. Hal ini yang menyebabkan menjamurnya kurir di Kab. Pinrang, dengan peningkatan jumlah kurir akan berdampak pada kurangnya pemasukan dari setiap kurir, bahkan ada yang sampai tidak mendapatkan pelanggan dalam sehari. Agar bisa tetap beroprasi dalam sehari dan meningkatkan pendapatan, perlu bagi kurir untuk memiliki pelanggan tetap (loyal), hal ini hanya akan bisa tercapai ketika strategi yang dibuat dalam menggaet dan mendapatkan pelanggan loyal berjalan dan sesuai dengan apa yang disenangi para pelanggan. Dimana strategi yang paling tepat menurut hasil yang diperoleh dalam penelitian ini adalah memberikan pelayanan yang baik kepada pelanggn, harga yang tidak terlalau tinggi serta promosi yang baik dan mudah diingat oleh pelanggan.
Pengaruh Dukungan Sosial terhadap Keterampilan Berwirausaha (Studi kasus: Pelaku Ekonomi Kreatif di Kota Makassar) Sudirman; Anugrah Lutfi; Putri Diha; Fatillah Amanda
Paradoks : Jurnal Ilmu Ekonomi Vol. 3 No. 4 (2020): Oktober
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.225 KB)

Abstract

Dengan kondisi persaingan usaha yang ketat, ide - ide pengembangan usaha banyak bermunculan di dunia bisnis, dan tak bisa dipungkiri pelaku ekonomi kreatif banyak bermunculan. Bagi para pelaku usaha kreatif dukungan dari segala sektor sangat diperlukan guna meningkatkan kepercayaan akan kemampuan dan keterampilan berwirausaha yang dimilikinya, meningkatkan mental berwirausahanya sehingga para pelaku usaha kreatif bisa memaksimalkan bisnisnya, dengan melakukan pengembangan - pengembangan dalam bisnis atau usaha yang mereka jalankan. Dari beberapa penelitian yang pernah dilakukan mengenai motivasi seseorang dalam berwirausaha, disimpulkan bahwa motivasi memiliki hubungan yang konsisten dengan kewirausahaan (B. R. Johnson, 1990) . Penelitian ini bertujuan untuk mengetahui Pengaruh Dukungan Sosial terhadap Keterampilan Berwirausaha (Studi kasus: Pelaku Ekonomi Kreatif di Kota Makassar). Jumlah sampel di dalam penelitian ini adalah sebanyak 50 orang pelaku usaha di industri ekonomi kreatif yang ada di wilayah Kota Makassar. Data penelitian ini diperoleh dengan menggunakan kuesioner yang disebar keseluruh responden. Metode analisis yang digunakan adalah analisis regresi sederhana. Hasil penelitian ini menyimpulkan dukungan sosial dengan keterampilan berwirausaha para pelaku ekonomi kreatif di kota Makassar.
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

Abstract

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.
The Role of Notes to the Financial Statements in Communicating Local Governments’ Non-Financial Performance to Stakeholders bertha beloan; Sudirman; Nirwana; Aini Indrijawati
Journal of Accounting, Economics, and Business Education Vol. 4 No. 1 (2026): JAEBE, Mei 2026
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/ywpfhs26

Abstract

This study examines the role of Notes to Financial Statements (CaLK) in conveying the non-financial performance of local governments to stakeholders, utilizing the 2023 Regional Government Financial Report (LKPD) of Makassar City as a case study. The research employs a qualitative descriptive method through documentation and content analysis of the CaLK. The results show that the CaLK of Makassar City's 2023 LKPD has adequately disclosed macroeconomic and social indicators as non-financial performance, including a poverty rate of 5.07%, an open unemployment rate of 10.60%, a Gini ratio of 0.387, a Human Development Index of 84.85, an economic growth rate of 5.31%, and an inflation rate of 2.49%. However, while these indicators are presented with comparative data, the CaLK does not provide an adequate narrative explaining the causal mechanisms by which local fiscal policy contributed to these outcomes, notably the absence of any link between the decline in inflation and specific APBD programs such as subsidized market operations or TPID coordination efforts. The integration of financial realization narratives and socioeconomic performance indicators thus remains partial and procedural. CaLK has not fully served as a strategic communication instrument for non-expert stakeholders, though it demonstrates significant potential as a bridge between fiscal policy and its social impact on the community.
Transformation of Mustahik into Muzakki Through Independent Entrepreneurship: A Study on the Financial Management of MSME in the Z-Chicken Program Sudirman; Alimuddin; Darwis Said; Madrianah
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (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.v8i1.9743

Abstract

The purpose of this study is to explore the practice of mustahik financial management as MSE actors in the Z-Chicken productive zakat program organized by the National Amil Zakat Agency (Baznas) of Pangkep Regency, and assess the role of mustahik assistance to become muzakki. The background of this research is that the capital assistance program and production training that have been given to mustahik to become independent MSE actors still experience obstacles in their implementation. Namely, the inability of MSE actors to separate business and personal finances, as well as the lack of maximum assistance programs carried out by program organizers that have an impact on the sustainability of the beneficiaries' businesses. This research uses a qualitative approach of case studies, where the perpetrators are mustahik as the beneficiaries of the program and the Pangkep Regency Baznas as the program manager and companion. Data were obtained through interviews, observations, FGDs, and documentation, then analyzed with Miles and Huberman's interactive models, and tested for validity using triangulation of sources and methods. The results show that financial management practices are still weak, and turnover is often considered a profit without a separation between capital and margin. The main inhibiting factors include household financial literacy, low financial literacy, lack of record-keeping habits, and a culture of dependence on aid. Baznas' role in mentoring is more focused on technical, production, and digital marketing aspects, while the financial literacy aspect has not been optimal. Theoretically, this research strengthens the theory of microfinance and financial capabilities in the context of productive zakat, while practically providing recommendations for Baznas to integrate financial literacy training and sustainable mentoring into social economic empowerment programs.
Co-Authors Aini Indrijawati Al Kausar Alimuddin Anugrah Lutfi bertha beloan Besse Qur’ani Budhi Krisnanto Darwis Said, Darwis Dewi Malihatin Muna Fajriansyah Fatillah Amanda Halida Sasmita Madrianah Muchsidin, Feronica Fungky Muhammad Djabir D Nirwana Nur Aida Paris Dauda Putri Diha Revoldai Agusta Rezki Arianty Siti Wardani Bakri Katti St Wardhani Bakri