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All Journal ETIKONOMI Katalogis Jurnal Manajemen Bisnis Jurnal Media Wahana Ekonomika JAM : Jurnal Aplikasi Manajemen STRATEGIC Jurnal Dimensi JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Jurnal SOLMA Journal of Economic, Bussines and Accounting (COSTING) Bisma: Jurnal Bisnis dan Manajemen International Journal of Social Science and Business Jurnal Samudra Ekonomi dan Bisnis JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Ilmu Manajemen Universitas Tadulako (JIMUT) Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Quantitative Economics and Management Studies Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat International Journal of Social Science Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Golden Ratio of Marketing and Applied Psychology of Business Jurnal Kolaboratif Sains Abdimas Awang Long: Jurnal Pengabdian dan Pemberdayaan Masyarakat International Journal of Education and Social Science (IJESS) Studi Akuntansi, Keuangan, dan Manajemen Jurnal Ekonomi, Bisnis dan Manajemen Jurnal Visi Manajemen (JVM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Nusantara Berbakti Manajemen Kreatif Jurnal Tadulako International Journal of Applied Management (TaJAM) Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Manajemen Dan Bisnis Ekonomi Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Jurnal Inovasi Bisnis Indonesia (JIBI) Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Journal of Islamic Digital Economics and Management Alkhidmah: Jurnal Pengabdian dan Kemitraan Masyarakat Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Jurnal Ekonomi dan Pembangunan Indonesia AGROLAND: The Agricultural Sciences Journal Sasambo: Jurnal Abdimas (Journal of Community Service) The Journal of Financial, Accounting and Economics Journal of Humanities, Community Service, and Empowerment

Maskuri Sutomo

Management Department, Faculty Of Business And Economics, Tadulako University

Author-ID : 397383

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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ENVIRONMENTAL ACCOUNTING: EXTERNALITY PLANNING MODEL FOR PALU SPECIAL ECONOMIC AREA (SEZ) Mustamin, Mustamin; Andi Mattulada; Maskuri Sutomo; Ikbal B; Abdul Kahar; Muhammad Nasir; Ikbal Abdulla
International Journal of Social Science Vol. 3 No. 4: December 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v3i4.6996

The sustainability of the externalities of the Palu Special Economic Zone (KEK) provides legitimacy for managers, especially negative externalities, such as economic, social, environmental, legal and governance dimensions. Social dialogue really needs to be carried out to produce social license. As a result, the social license that has been obtained will become an important note as a reference and evaluation in assessing the performance of companies operating in the regional area. The role of environmental accounting for the sustainability of the externalities of the Palu Barus Special Economic Zone (KEK) focuses on processes that exert control over the impact of the company's production activities so that various negative externalities can be handled or minimized. Therefore, Estate managers must realize that they must increase profitability and take care of everything related to their survival in society directly or indirectly. This awareness produces a solution to the concept of sustainable development. Therefore, the managers of the Palu Special Economic Zone (KEK) and company owners operating within the area ensure that every decision is directed towards sustainability. Management accounting and control play a major role in creating information and therefore need to be considered as society seeks a transition to sustainability. Environmental accounting also plays an important role in trying to identify externalities, such as determining what is the subject of the account (the company's production activities, products produced by all companies operating within and outside the regional area, determining which externalities will be identified. The potential for negative externalities to occur if there is dialogue social services are not implemente

Optimization of Tax Education Through Digital Content Ardi Wijaya; Maskuri Sutomo
IJESS International Journal of Education and Social Science Vol 4 No 1 (2023): VOL 4 NO 1 APRIL 2023
Publisher : INTERNATIONAL PENELITI EKONOMI, SOSIAL, DAN TEKNOLOGI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56371/ijess.v4i1.167

Tax education is important for the public, especially for taxpayers, in order to understand their rights and obligations in paying taxes. However, tax education still does not receive adequate attention in Indonesia. Digital content as a medium for tax education offers easier access and greater flexibility for students. This research aims to review the effectiveness and challenges in optimizing tax education through digital content. The research method used in this research is a literature study analysis method to review various studies related to the effectiveness and challenges in optimizing tax education through digital content. Data is collected from academic journals, books, reports and other related articles. The results of this research reveal that digital content as a tax education medium can improve tax understanding and skills. Digital content allows digital actors to learn independently and flexibly, as well as allowing access to various learning resources, and providing more interesting and interactive interactions.

Peran Digital Marketing Dalam Menarik Minat Calon Donatur Untuk Berdonasi Di Yayasan Galang Bersama Kami Ryan Agung Ramadhan; Maskuri Sutomo; Syamsul Bachri ; Risnawati Risnawati
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 2 No. 1 (2024): Februari : Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v2i1.364

yayasan Galang Bersama Kami Foundation is an Islamic philanthropic humanitarian organization that is engaged in empowering poor people who use digital marketing as an online medium to attract potential donors to donate. The aim of this research is to find out how important the role of digital marketing is in attracting potential donors to donate to yayasan Galang Bersama Kami Foundation. This research approach uses a qualitative approach, which aims to interpret the data that has been collected, so as to obtain a general and comprehensive picture of the actual situation. Data collection techniques through interviews and observation. The data analysis technique uses interactive data analysis techniques. The results of this research are that digital marketing has the potential to attract potential donors to donate because it is very efficient in disseminating information about what is needed and to whom the donations are distributed. This research emphasizes the important role of the right digital platform to promote programs being run by foundations that are in need of potential donors. Using company digital marketing can increase trust and attract potential donors to donate to yayasan Galang Bersama Kami Foundation by using elements in digital marketing such as content marketing, social media, websites, digital advertising, CRM systems.

Citra Merek dan Harga Terhadap Keputusan Pembelian di Toko Kaos Polos 94 Kota Palu: Brand Image and Price on Purchasing Decisions at 94 Plain T-Shirt Shop, Palu City Adinda Marisa Ponga; Maskuri Sutomo; Ihsan
Jurnal Kolaboratif Sains Vol. 7 No. 8: Agustus 2024
Publisher : Universitas Muhammadiyah Palu

Penelitian ini bertujuan untuk mengetahui dan menganalisis Citra Merek Dan Harga Terhadap Keputusan Pembelian Di Toko Kaos Polos 94 Di Kota Palu. Jenis penelitian ini menggunakan jenis penelitian deskriptif dan verifikatif dan jenis data yang digunakan adalah data yang bersifat kuantitatif. Hasil pengujian secara simultan ditemukan bahwa citra merek berpengaruh positif dan signifikan terhadap keputusan pembelian di Toko Kaos Polos 94. Nilai probabilitas atau nilai signifikansi sebesar 0,005 < 0,05. Selanjutnya variabel citra merek mempunyai t-hitung yaitu 7.375 sedangkan nilai t-tabel yaitu 1.681 yang berarti bahwa variabel citra merek berpengaruh signifikan terhadap keputusan pembelian di Toko Kaos polos 94. Nilai probabilitas atau nilai signifikansi sebesar 0,000 < 0,05. Selanjutnya variabel harga mempunyai t-hitung yaitu 4.235 sedangkan nilai t-tabel yaitu 1.681 yang berarti bahwa variabel harga berpengaruh signifikan terhadap keputusan pembelian di Toko Kaos Polos 94.

Pengaruh Harga Dan Kualitas Produk Terhadap Keputusan Pembelian Pada Toko Gibran Junior Kecamatan Bungku Tengah Kabupaten Morowali: The Influence Of Price And Product Quality On Purchasing Decisions At Gibran Junior Store Central Bungku District Morowali Regency Indabestari; Muzakir; Maskuri Sutomo; Farid
Jurnal Kolaboratif Sains Vol. 7 No. 8: Agustus 2024
Publisher : Universitas Muhammadiyah Palu

Penelitian ini bertujuan untuk mengetahui pengaruh Harga dan Kualitas produk terhadap keputusan pembelian pada Toko Gibran Junior Kecamatan Bungku Tengah Kabupaten Morowali. Metode penarikan sampel dengan menggunakan metode nonprobability sampling tepatnya Purposive Sampling sebesar 85 responden. Pengumpulan data menggunakan kuesioner, yang kemudian diolah dengan menggunakan SPSS versi 26 dan analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa Harga dan Kualitas produk secara serempak berpengaruh positif dan signifikan terhadap keputusan pembelian pada Toko Gibran Junior Kecamatan Bungku Tengah Kabupaten Morowali. Kemudian Harga secara persial berpengaruh positif dan signifikan terhadap keputusan pembelian pada Toko Gibran Junior Kecamatan Bungku Tengah Kabupaten Morowali, dan Kualitas produk secara persial berpengaruh positif dan signifikan terhadap keputusan pembelian pada Toko Gibran Junior Kecamatan Bungku Tengah Kabupaten Morowali. Koefisien determinasi memperlihatkan nilai R square sebesar 0,681 atau 68,1% dan sisanya sebesar 31,9% dijelaskan oleh variabel lain yang tidak dimasukkan dalam penelitian.

Optimization of Pentahelix Collaboration in Tourism Development Management: Effective Strategies to Overcome Poverty Maskuri Sutomo; Wahyuningsih; Muslimin; Nudiatulhuda Mangun; Elimawaty Rombe; Vitayanti Fattah
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol. 10 No. 2 (2024): JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jkbm.v10i2.11850

This study aims to develop a pentahelix collaboration model in tourism development as an effort to reduce poverty levels in Tojo Una-Una Regency, an area with great tourism potential but high poverty rates. In this study, qualitative methods were used, including Focus Group Discussion (FGD) and in-depth inter-views, to collect comprehensive data. SWOT analysis is used to identify strategies that can exploit strengths and opportunities while addressing existing weaknesses and threats. In addition, a matrix analysis is carried out to illustrate the division of roles in each proposed strategy. The findings of this study resulted in eight main strategies, including increasing the attractiveness of ecotourism, fostering re-gional cooperation, and increasing public awareness of environmental protection. This strategy is expected to improve the quality of human resources supporting tourism and strengthen tourism infra-structure in the region. Based on the results of this study, a matrix of collaboration between the government, academics, businesspeople, communities, and media was created, which is expected to be the foundation for joint efforts in overcoming poverty and accelerating tourism development in Tojo Una-Una.

Pemanfaatan Hutan Produksi Desa Balaroa Pewunu Kecamatan Dolo Barat Kabupaten Sigi I komang Suprianto; Mohammad Zeylo Auriza; Maskuri Sutomo
Manajemen Kreatif Jurnal Vol. 1 No. 2 (2023): Mei : Manajemen Kreatif Jurnal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/makreju.v1i2.1349

Forests have a production function, namely economic value, such as wood, rattan, agarwood and so on. Forests have an ecological function because forests are very important for the survival of human beings, animals and plants. Ecological functions include absorbing carbon dioxide and then producing oxygen for life, a source of water, preventing erosion and flooding, habitat for animals, and a source of biodiversity. The purpose of planting tree seedlings is a form of making a production forest where it retains water during floods, secondly as an increase in the economy of the people of Balaroa Pewunu Village. The author uses a descriptive observational method using a persuasive approach to the community by interviews and field observations. By planting candlenut, avocado, jackfruit and petai trees. Implementation of tree seed planting activities on holidays, namely Sundays and trees planted around the river area, with the involvement of village government officials and Risma youth. The planting was carried out in stages considering that there were 850 trees planted including: 500 candlenut seeds, 200 avocado seeds, 100 jackfruit seeds, and 50 petai seeds. The target achieved in planting tree seedlings is expected to become community income in the future. From the community service activities it was concluded that the land in the production forest was used by the community for gardening and farming, then utilizing forest products. The types of forest products that are widely used are candlenut, tamarind, jackfruit, guava, and pineapple.

Peningkatan Kunjungan Wisata Desa Melalui Pendampingan Penguatan 3a Wisata Di Desa Masaingi Sutomo, Maskuri; Syamsuddin, Syamsuddin; Asngadi, Asngadi; Tambaru, Rachman; Palawa, Riswandi
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 9 No. 4 (2024): December
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/linov.v9i4.2293

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mendukung pengembangan potensi wisata Desa Masaingi melalui peningkatan kapasitas masyarakat, khususnya Kelompok Sadar Wisata (Pokdarwis). Desa Masaingi memiliki berbagai potensi wisata alam, budaya, dan agrowisata yang belum dikembangkan secara optimal. Metode yang digunakan dalam kegiatan ini adalah pendekatan Design Thinking dan konsep "3A" (Atraksi, Amenitas, Aksesibilitas) untuk mengidentifikasi dan merancang strategi pengelolaan wisata secara partisipatif. Hasil dari kegiatan ini menunjukkan bahwa terjadi peningkatan kapasitas pengelola Desa Wisata Masaingi yaitu Kelompok Sadar Wisata (Pokdarwis) dalam perencanaan dan pengelolaan Desa Wiaata Masaingi dapat menjadi destinasi wisata unggulan yang berkelanjutan. Selain itu semakin terjalin kolaborasi antara pemerintah desa, masyarakat, Bumdes, Pokdarwis dan dan pihak eksternal seperti perguruan tinggi dalam mengelola Desa Wisata Masaingi. Pada akhinya pendampingan yang dilakukan tim pengabdian adalah terjadinya peningkatan jumlah kunjungan wisata ke Desa Wisata Masaingi sebesar 45 persen selama 2 bulan pasca pendampingan. Increasing Village Tourism Visits Through 3a Tourism Strengthening Assistance in Masaingi Village Abstract This community service activity aims to support the development of Masaingi Village's tourism potential through increasing community capacity, especially the Tourism Awareness Group (Pokdarwis). Masaingi Village has various natural, cultural and agrotourism potentials that have not been developed optimally. The method used in this activity is the Design Thinking approach and the "3A" concept (Attractions, Amenities, Accessibility) to identify and design participatory tourism management strategies. The results of this activity show that there has been an increase in the capacity of the Masaingi Tourism Village management, namely the Tourism Awareness Group (Pokdarwis), in planning and managing the Masaingi Wiaata Village so that it can become a leading sustainable tourist destination. Apart from that, there is increasingly collaboration between the village government, community, Bumdes, Pokdarwis and external parties such as universities in managing the Masaingi Tourism Village. In the end, the assistance provided by the service team resulted in an increase in the number of tourist visits to the Masaingi Tourism Village by 45 percent during the 2 months following the assistance.

PERAN EMOTIONAL CONTENT MARKETING PADA INSTAGRAM TRIDEA HILLS DALAM MEMBANGUN BRAND AWARENESS Haliza, Siti Nur; Sutomo, Maskuri; Adam, Rosida Panuki; Tambaru, Rachman
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13936

ABSTRAK Penelitian ini bertujuan untuk menganalisis strategi emotional content marketing yang diterapkan Tridea Hills melalui Instagram dalam meningkatkan brand awareness. Studi ini mengeksplorasi bagaimana fitur-fitur Instagram seperti Reels, Stories, dan Feeds digunakan untuk menciptakan keterlibatan emosional dan memperkuat kesadaran merek di kalangan audiens. Penelitian ini menggunakan metode deskriptif kualitatif dengan pengumpulan data melalui wawancara terstruktur, observasi, dan analisis konten akun Instagram Tridea Hills. Hasil penelitian menunjukkan bahwa konten emosional, seperti visualisasi suasana relaksasi dan pemandangan estetis, berhasil meningkatkan interaksi dengan audiens dan mendorong jangkauan merek secara organik. Strategi ini membawa audiens melalui tahapan piramida brand awareness, dari tidak sadar (unaware of brand) hingga pengenalan merek (brand recognition). Peningkatan jumlah pengunjung Instagram dari 5.004 menjadi 63.081 dalam kurun waktu empat bulan menunjukkan efektivitas pendekatan ini. Temuan penelitian menggarisbawahi pentingnya storytelling dan konten berbasis emosi dalam menciptakan keterlibatan konsumen yang berdampak langsung pada kesadaran merek. Meskipun demikian, penelitian ini memiliki keterbatasan pada cakupan platform yang hanya berfokus pada Instagram dan durasi studi yang relatif singkat. Dengan hasil ini, penelitian menyimpulkan bahwa emotional content marketing dapat menjadi strategi efektif untuk membangun brand awareness, terutama bagi usaha lokal dalam menghadapi persaingan di era digital. Penelitian lanjutan direkomendasikan untuk mengeksplorasi lintas platform dan dampak jangka panjang dari strategi ini.

Exploring Internal Marketing, Employee Satisfaction, and Commitment for Customer Orientation at Anutapura Palu Hospital Moderated by Cultural Congruence Sutomo, Maskuri; Putra, Setiawan Mandala
International Journal of Social Science and Business Vol. 8 No. 3 (2024): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i3.77437

This research aims to explore the direct influence of internal marketing on employee satisfaction, organizational commitment and consumer orientation, as well as examining the indirect impact of internal marketing on consumer orientation. An additional focus of this study is to identify the important role of cultural congruence in organizational contexts. This type of research is descriptive-causal research. This survey used 100 respondents from employees at Anutapura Hospital, Kota Palu, Sulawesi Tengah. Respondents were selected using proportional stratified sampling, which implies that the number of employees depends on the size of the division. The analysis technique that will be used in this research is the Structural Equation Modeling (SEM) analysis technique using the SmartPLS partial least squares (PLS) application. The results of this research found that internal marketing has a positive effect on employee satisfaction, organizational commitment and customer orientation in hospitals. In addition, employee satisfaction and organizational commitment were found to be able to mediate the relationship between internal marketing and customer orientation. Cultural congruence identified in this research was found to have a moderating effect on the relationship between internal marketing and employee satisfaction, but not on organizational commitment. The implications of this research are that management needs to pay greater attention to the development of effective internal marketing strategies. Apart from that, management must also consider cultural congruence in managing the organization.

Co-Authors A. Amalia Almaidah Sabir Abdul Kahar Adfiyani Fadjar Adiana, Dewa Made Adinda Marisa Ponga Andi Mattulada Angga Trianto Anindya Puteri Ardi wijaya Asngadi Asngadi Asriadi Asriadi Asriadi, A. Benyamin Parubak Cici Rianty K. Bidin Clara Oktaviani Dian Firdaus Djatola, Hariyanto R Edhi Taqwa Elimawaty Rombe Erwan Sastrawan Faizah, Sitti Nur Fajar Surya Alamsyah Faradila Farid Farid Farid Farid Farid Farid Farid, Farid Faryd Mardiansyah Lasman Firdayanti Bido Haliza, Siti Nur Heni Susanti I komang Suprianto Ihsan Ikbal Abdulla Ikbal B Ikbal Pratama M. Supu Indabestari Indra Setiawan Indriani Indriani Inten Suwono Syamdi Ira Nuriasanti IRA NURIYA SANTI Jumiati Jumiati Kadoena, Friskha Anggriani Koro, Mohammad Sandy Andi Andi Krisnamurti, Reza Mahendra Labolong, Wityaningsih Lamusa, Faruq Latifah, Ayi Maharani, Andi Nur Dean Mehdi Mohammad Fahrullah Al-hasni Mohammad Ega Nugraha Mohammad Zeylo Auriza Muh Rizky Fauzan Muh. Riswandi Palawa Muhammad Din Muhammad Din Muhammad Fadil Alwi Muhammad Nasir Muhammad Riswandi Palawa Muhammad Ruliansyah Muslimin Muslimin Muslimin Mustamin Mustamin Muzakir Nabil, Adiva Nada Afisa Ad’jen Nauli Debora Simbolon Niluh Putu Evvy Rossanty Nirwan Nirwan Nudiatulhuda Mangun Nur Hilal, Nur Nur Mizan Nurfadila Nurfadila, Nurfadila Nurfadilah Nurhikma Yanti Palawa, Riswandi Parani, Syamsul Bahri Dg. Paundanan, Olfa Ningsi Ponirin Ponirin Ponirin Ponirin Ponirin Ponirin Ponirin, Ponirin Puji Astuti Rahmat Mubaraq Rahmawati Rahmawati Randang, Viany Fransiska Rian Risendy Rini Yuliana Risnawati Risnawati Risnawati Risnawati4 Rosida P. Adam Ryan Agung Ramadhan Setiawan Mandala Putra Shinta Rachmawati Afrilya Sri Wanti suardi suardi Suci Fidiah Lestari Sumiansi, Sumiansi Suriani Labolo SURYA NINGSIH Syamsuddin Syamsuddin Syamsul Bachri Syamsul Bachri Syamsul Bachri Syamsul Bahri Dg. Parani Syerina Evayanti Tambaru, Rachman Tambaru, Rahman Tandigala, Ishak Sandy Tobondo, Riky Thias Pranolo Tombolotutu, Muzakir Tuti Haryanti, Tuti Umar Syarifuddin Vitayanti Fattah Wahyuningsih Wahyuningsih Wahyuningsih Wahyuningsih Wanti, Sri Windi Rahmadani Winny Adriyanti Utami Wiri Wirastuti Yoksan Susanto Yulianti, Atik Yundari, Yundari Zakiyah Zahara Zulfirly Kurniawan Zulkipli Zulkipli

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