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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

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

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)

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

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)

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)

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)

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

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.

Ecological Impact on Grain Prices Mediated by Rice Production in Pinrang Regency Sulaiman, Sulaiman; Sudirman, Sudirman; Muhardi, Muhardi
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 6 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i6.6724

This study aims to analyze the influence of climate change and irrigation intensity on rice production and grain prices both directly and indirectly. The data analysis method used is Two Stage Least Square (2SLS) with 100 farmer samples. The results of the study showed that climate change had a negative and insignificant effect on rice production, while irrigation intensity had a positive and insignificant effect on rice production, other tests showed that climate change had a significant negative effect on grain prices, while irrigation intensity had a significant positive effect on grain prices. In indirect testing, climate change and irrigation intensity have no effect on grain prices through rice production. The government's role is important in strengthening irrigation systems, making climate change mitigation policies to protect farmers from the impact of extreme weather changes, and formulating policies to maintain grain price stability. Farmers are also expected to optimize irrigation management and use the right rice varieties that are resistant to climate change to increase production productivity.

Ecological Impact on Grain Prices Mediated by Rice Production in Pinrang Regency Sulaiman, Sulaiman; Sudirman, Sudirman; Muhardi, Muhardi
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 6 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i6.6724

This study aims to analyze the influence of climate change and irrigation intensity on rice production and grain prices both directly and indirectly. The data analysis method used is Two Stage Least Square (2SLS) with 100 farmer samples. The results of the study showed that climate change had a negative and insignificant effect on rice production, while irrigation intensity had a positive and insignificant effect on rice production, other tests showed that climate change had a significant negative effect on grain prices, while irrigation intensity had a significant positive effect on grain prices. In indirect testing, climate change and irrigation intensity have no effect on grain prices through rice production. The government's role is important in strengthening irrigation systems, making climate change mitigation policies to protect farmers from the impact of extreme weather changes, and formulating policies to maintain grain price stability. Farmers are also expected to optimize irrigation management and use the right rice varieties that are resistant to climate change to increase production productivity.

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