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All Journal MANAZHIM Value: Jurnal Manajemen dan Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Bima Journal : Business, Management and Accounting Journal Golden Ratio of Mapping Idea and Literature Format Media Bina Ilmiah Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Indah Pratiwi
Fakultas Ekonomi & Bisnis, Universitas Muhammadiyah Palopo
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Social Sciences Other

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Pengaruh Pengembangan Karir dan Motivasi terhadap Kinerja Karyawan pada Perusahaan Air Minum Tirta Mangkaluku Kota Palopo Sukri Sukri; Indah Pratiwi
MANAZHIM Vol 4 No 1 (2022): FEBRUARI
Publisher : Manajemen Pendidikan Islam STIT Palapa Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36088/manazhim.v4i1.1618

Abstract

This study aimed to analyze the effect of career development and motivation on employee performance at the drinking water company Tirta Mangkaluku, Palopo City. This research was a descriptive quantitative research. The sampling technique was carried out by the slovin method. The sample in this study was 61 respondents. The data used in this study was primary data collected through questionnaire survey and google form. Data analysis used multiple linear regression. The results of the study show that 1) Career development has positive and significant effect on employee performance at the drinking water company Tirta Mangkuluku Palopo City. 2) Motivation has positive and significant effect on employee performance at the drinking water company Tirta Mangkuluku in Palopo City.
PENGARUH TRIPLE BOTTOM LINE, ENVIRONMENTAL ACCOUNTING TERHADAP CORPORATE SOCIAL RESPONSIBILITY Muhammad Ash Habul Kahfi; Sofyan Syamsuddin; Sahrir Sahrir; Indah Pratiwi
Media Bina Ilmiah Vol. 17 No. 7: Februari, 2023
Publisher : LPSDI Bina Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33578/mbi.v17i7.300

Abstract

Environmental Accounting or also known as Green Accounting is part of the company's accounting itself, namely by including costs related to the environment into the company's accounting. Corporate Social Responsibility from the perspective of the Triple Bottom Line and Environmental Accounting, in carrying out its operational activities, the company certainly does not only focus on Profit, but must pay attention to the State of the Environment (Planet) and Society (People) in the area where the company stands in specifically. Collecting data in this study used an online questionnaire through the Google form which was distributed to respondents. There are twenty-four indicators that are used to see how far the influence of the Triple Bottom Line, Environmental Accounting influences Corporate Social Responsibility activities at PT Pertamina Patra Niaga Fuel Terminal Palopo. Questionnaires were distributed using a Likert scale from 1 (very ignorant) to 5 (very knowledgeable). Based on the research results above, it can be concluded that the Triple Bottom Line variable has a significant influence on the implementation of the Corporate Social Responsibility program. The Environmental Accounting variable does not have a very significant influence on the implementation of the Corporate Social Responsibility program because in the implementation of CSR the community will pay more attention to what is given to them and the environment, but do not know about how the allocation is related to the costs incurred to implement this CSR program.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PEGAWAI PADA PT. PLN. (PERSERO) ULTG PALOPO Amrin Banne; Sukri Arifin; Dirham Latief; Indah Pratiwi
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 2 (2023): Mei - Agustus 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i2.3946

Abstract

Pegawai menjadi vital dalam perusahaan terpenting dalam hal menyangkut prosedur atau pelaksanaan pekerjaan operasional perusahaan. Penelitian ini mempunyai tujuan untuk mengetahui pengaruh motivasi, kepuasan kerja, serta disiplin kerja terhadap kinerja pegawai PT.PLN (Persero) ULTG Palopo, serta untuk mengetahui pengaruh variabel secara simultan dan berparsial terhadap kinerja pegawai. Jenis penelitian ini adalah kuantitatif. Metode mengumpulkan data berusul dari menyebarkan kuesioner dan selanjutnya dilakukan pengujian dengan mempergunakan software aplikasi SPSS versi 25. Populasi dalam penelitian ini berjumlah 205 orang pegawai. Dengan menggunakan teknik pengambilan sensus atau sampling total Dari 205 pegawai, hanya sebanyak 135 pegawai yang mengisi kuesioner melalui google form, sehingga sampel dalam penelitian ini sebanyak 135 responden. Teknik analisis data yang digunakan di antara lain uji validitas, uji reliabilitas, penganalisis regresi berganda,pengujian asumsi klasik, uji f, uji t. Hasil penelitian menunjukkan bahwa 1)terdapat pengaruh motivasi kerja terhadap kinerja pegawai, 2)terdapat pengaruh kepuasan kerja terhadap kinerja pegawai, 3)terdapat pengaruh disiplin kerja terhadap kinerja pegawai, 4)terdapat pengaruh antara variabel motivasi, kepuasan kerja, dan disiplin kerja secara beriringan terhadap kinerja pegawai PT. PLN (Persero) ULTG Palopo. Kata Kunci: Motivasi, Kepuasan, Displin, Kinerja
Menelisik Change Management, Work Life Balance, Kemampuan Literasi Digital Pada Kinerja Karyawan BRI Unit Belopa Warda; Edi Maszudi; Indah Pratiwi
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 2 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i2.7164

Abstract

Manajemen perubahan yang efektif diperlukan agar karyawan dapat beradaptasi dengan teknologi baru. Selain itu, keseimbangan antara kehidupan pribadi dan pekerjaan harus diperhatikan untuk mencegah stres dan kelelahan. Penelitian ini bertujuan untuk menelisik change management, work-life balance, dan digital literacy ability pada kinerja karyawan Bank BRI Unit Belopa, Kabupaten Luwu, Sulawesi Selatan. Pendekatan penelitian yang digunakan adalah kualitatif dengan jenis data primer, sekunder, dan tersier. Teknik pengumpulan data mencakup pegamatan langsung, wawancara, dan pengisian jawaban dari pertanyaan wawancara secara tertulis, serta dokumentasi. Seluruh populasi yang terdiri dari 15 informan dijadikan sebagai sampel. Data dianalisis secara mendalam untuk mengidentifikasi dan menganalisis tema-tema utama dalam data. Hasil penelitian menunjukkan bahwa penerapan manajemen perubahan, keseimbangan kehidupan kerja, dan kemampuan literasi digital memiliki pengaruh penting dan bermakna pada peningkatan produktivitas, efektivitas, dan kinerja karyawan. Ketiga aspek ini saling mendukung dalam menciptakan kinerja yang optimal, yang pada akhirnya memenuhi harapan pelanggan. Penelitian ini merekomendasikan manajemen Bank BRI Unit Belopa untuk terus mengembangkan dan mendukung implementasi ketiga aspek tersebut.
Pengaruh Pengendalian Internal dan Sistem Informasi Akuntansi Terhadap Pencegahan Fraud pada Dinas Sosial Kabupaten Luwu Nur Vadillah; Andika Rusli; Indah Pratiwi
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.8076

Abstract

This research aims to find out and identify the extent of the influence of internal control and accounting information systems on fraud prevention in the Luwu Regency Social Service. The research method used is quantitative with a survey method by distributing questionnaires. The population in this research is all employees in the Social Service. This sampling used purposive sampling. The number of respondents  was 51. The data used in this research is primary data which was conducted using a survey method with a questionnaire. The data analysis method in this research uses multiple linear regression with application tools, namely SPSS (Statistical Product and Service Solutions). Based on the research results, it can be concluded that internal control variables and accounting information systems have a positive and significant effect on preventing fraud at the Luwu Regency Social Service.
Effect of Perceived Usefulness And Perceived Ease of Use On The Acceptance of Internal Audit Technology Siryasti Siryasti; Nispa Sari; Indah Pratiwi
BIMA Journal (Business, Management, & Accounting Journal) Vol. 7 No. 1 (2026)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.7.1.243-256

Abstract

Purpose: This research aims to examine the influence of perceived usefulness and perceived ease of use on the acceptance of internal audit technology among university internal auditors in Palopo City, emphasizing the importance of digital tool adoption for improving audit quality and institutional accountability. Methodology: A quantitative approach was employed, utilizing primary data collected through questionnaires distributed to auditors who actively use audit applications or software. Data analysis focused on measuring the impact of the two perceptual variables on technology acceptance. Results: The findings indicate that both perceived usefulness and perceived ease of use have a positive and significant effect on auditors' acceptance of internal audit technology. Findings: Auditors are more inclined to adopt such tools when they recognize clear functional benefits and when the system is user-friendly. Novelty & Originality: This study offers novelty by focusing specifically on technology acceptance among university internal auditors—a professional group seldom examined in prior research. Its originality lies in the integrated assessment of benefit perception and user-friendliness as joint determinants of adoption behavior in the academic audit environment. Conclusions: The study underscores the necessity for universities to optimize system features, simplify interfaces, and enhance training programs to foster greater technology adoption and improve audit effectiveness. Type of Paper: This paper is an empirical research paper.
Influence Digitalization Accounting and E-Commerce Against Improvement Income MSME Entrepreneurship in Palopo City Nurul Azizah; Indah Pratiwi
Golden Ratio of Mapping Idea and Literature Format Vol. 6 No. 3 (2026): May - July
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v6i3.2394

Abstract

This study aims to analyze the influence of accounting digitalization and e-commerce on increasing the income of Micro, Small, and Medium Enterprises (MSMEs) in Palopo City. This research is motivated by the still low implementation of digital-based financial management and limited marketing reach that affect the increase in MSME income. The study used a quantitative approach with a survey method of 107 MSMEs selected using a purposive sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression analysis with the help of SPSS version 22, after first conducting instrument validity and reliability tests. The results of the study indicate that accounting digitalization and e-commerce, both partially and simultaneously, have a positive and significant effect on increasing the income of MSME entrepreneurs in Palopo City. The e-commerce variable has a more dominant influence than accounting digitalization, while the research model is able to explain 69.8% of the variation in MSME income increase, with the remainder influenced by other factors outside the research model. The research findings indicate that the implementation of accounting digitalization and e-commerce is an effective strategy in improving financial management efficiency, expanding market reach, and increasing income and sustainability of MSME businesses in the digital era.
Influence Digitalization Accounting and E-Commerce on Improvement Income SME Entrepreneurship in Palopo City, Indonesia Nurul Azizah; M. Mutmainna; Indah Pratiwi
Golden Ratio of Mapping Idea and Literature Format Vol. 6 No. 3 (2026): May - July
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v6i2.2584

Abstract

This study aims to analyze the influence of accounting digitalization and e-commerce on increasing the income of Micro, Small, and Medium Enterprises (MSMEs) in Palopo City. This research is motivated by the low implementation of digital-based financial management and limited marketing reach that affect the increase in MSME income. The study used a quantitative approach with a survey method of 107 MSMEs selected using purposive sampling. Data were collected through questionnaires and analyzed using multiple linear regression analysis with the help of SPSS version 22, after conducting instrument validity and reliability tests. The results indicate that accounting digitalization and e-commerce, both partially and simultaneously, have a positive and significant effect on increasing the income of MSME entrepreneurs in Palopo City. The e-commerce variable has a more dominant influence than accounting digitalization, while the research model can explain 69.8% of the variation in MSME income increase, with the remainder influenced by other factors outside the research model. The research findings indicate that the implementation of accounting digitalization and e-commerce is an effective strategy for improving financial management efficiency, expanding market reach, and increasing the income and sustainability of MSME businesses in the digital era.
Co-Authors Amrin Banne Andika Rusli Dirham Latief Edi Maszudi M. Mutmainna Muhammad Ash Habul Kahfi Nispa Sari Nur Vadillah Nurul Azizah Siryasti Siryasti Sofyan Syamsuddin Sukri Arifin Sukri Sukri Warda