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ANALISIS PENERAPAN ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) DALAM MENINGKATKAN EKO-EFISIENSI USAHA (Studi Kasus Pada Rumah Sakit Ibnu Sina YW-UMI Kota Makassar) Indrawan Azis; Andi Widiawati; Annisa Aprilia Nur
AkMen JURNAL ILMIAH Vol 17 No 2 (2020): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Current issues related to the environment to be one of the issues that got the attention of the public. Awareness of the community to participate in protecting the environment is increasing from time to time. It encourages businesses as part of the community itself, to participate in maintaining the environment in ways that minimize the risk of environmental damage as a result of the operational company's. In this case, the needed cost of the so-called environmental costs. Environmental costs necessary to achieve eco-efficiency efforts, one of which is the use of Environmental Management Accounting (EMA), by identifying environmental costs by classifying into the category of environmental quality to evaluate their environmental performance. This study uses the Ibnu Sina Hospital YW-UMI Makassar City engaged in health services as research objects. In this study the author uses descriptive qualitative method. The results showed that the Ibnu Sina Hospital YW-UMI Makassar City yet to implement Environmental Management Accounting (EMA), manage environmental costs, but this hospital has managed the impact of the environment.

Peranan Pemerintah Daerah, Sumber Daya Manusia, Lingkungan Wirausaha Terhadap Pemberdayaan UMKM dan Penyerapan Tenaga Kerja Di Kabupaten Gowa Karno B; Andi Widiawati
Jurnal Online Manajemen ELPEI Vol 1 No 2 (2021)
Publisher : STIM-LPI Makassar

This study aims to describe the role of local government, human resources, entrepreneurial environment in empowering UMKM and absorbing labor in Gowa Regency. One of the reasons for conducting this research is that UMKM in Gowa Regency experienced an increasing trend from 6,937 units in 2017 to 7,104 units in 2018, and increased to 7,233 in 2019. Therefore, researchers feel it is important to see how the role of Local Government, Human Resources and the Entrepreneurial Environment in Empowering UMKM and absorbing labor in Gowa Regency. The method used in this study is a descriptive qualitative method, namely parsing explanations and analyzing secondary data. The results of this study indicate that Micro, Small and Medium Enterprises are businesses that play an important role in the community's economy, because they can encourage the rate of economic growth and employment in Gowa Regency. The role of UMKM for the welfare of society can be seen from: Their position as a major player in economic activity in various sectors, the largest provider of employment opportunities, an important player in local business development and community empowerment. However, on the other hand the Regional Government in creating a conducive climate for the growth and development of UMKM has not been fully realized, especially in terms of marketing of UMKM products.

PENGARUH BERBAGAI VARIABEL INDIVIDU TERHADAP PERILAKU KARYAWAN DALAM ORGANISASI Andi Widiawati
Jurnal Bisnis dan Kewirausahaan Vol. 4 No. 1 (2015): Jurnal Bisnis dan Kewirausahaan
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia

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The problem of the behavior of individuals and groups is a very complicated problem often faced by all managers of various organizations, therefore it is essential to be studied and understood so that organizational goals can be achieved effectively and efficiently. Organizational leaders pay more attention to various variables individuals within the organization, it is very influential on behavior caused by the employees in the organization in support of the achievement of organizational goals. Results of research on the relationship between satisfaction and -produktivitas have happy employees create goals based on the assumption that it will get the highest happiness high productivity turns out wrong , the leaders will produce better things by directing their attention mainly keapa that will help employees be more productive .

PENGARUH SUMBER DAYA MANUSIA DAN LINGKUNGAN WIRAUSAHA TERHADAP UPAYA MENGURANGI PENGANGGURAN DI KABUPATEN GOWA Andi Widiawati
Jurnal Bisnis dan Kewirausahaan Vol. 8 No. 4 (2019): Jurnal Bisnis dan Kewirausahaan
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/jbk.v8i4.715

MSMEs in Gowa Regency have increased compared to the previous year. Nevertheless, the increase in the number is not necessarily followed by business success. For this reason, it is important to know what factors influence MSME performance. This study aims to determine the effect of factors on MSME performance. The type of research used is descriptive. The analytical method used is qualitative descriptive analysis, namely secondary data analysis, namely data obtained from scientific journals, documents, books, articles and the Internet. The results of the discussion showed the characteristics of human resources, environmental characteristics, entrepreneurial characteristics and unemployment have a relationship level and have a positive effect on the performance of MSMEs. It is recommended that MSMEs always improve quality, pay attention to the environment to add experience, be consistent in running a business, improve equipment and the willingness to use new technology

PENGARUH ORIENTASI PASAR, ORIENTASI KEWIRAUSAHAAN, DAN STRATEGI BERSAING TERHADAP KINERJA PENJUALAN USAHA RUMAHAN KERAJINAN ROTAN DI KOTA MAKASSAR Roswiyanti Roswiyanti; Andi Widiawati; Alpiani; Muhtazib
Accounting Profession Journal (APAJI) Vol. 5 No. 2 (2023): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v5i2.115

Penelitian ini dilakukan untuk mengetahui apakah ada pengaruh Orientasi Pasar (X1), Orientasi Kewirausahaan (X2) dan Strategi Bersaing (X3) serta pengaruhnya terhadap Kinerja Penjualan (Y) pada usaha rumahan Kerajinan Rotan di Kota Makassar. Populasi dalam penelitian ini adalah seluruh produsen kerajinan rotan yang ada di Kota Makassar. Sampel dalam penelitian ini adalah 50 responden yang merupakan produsen Kerajinan Rotan yang diambil dengan sampling jenuh. Pengumpulan data dilakukan dengan menggunakan kuesioner. Jenis penelitian yang digunakan adalah penelitian survei eksplanatori. Skala pengukuran menggunakan skala Likert. Dalam analisis data menggunakan validitas, reliabilitas, koefisien korelasi, koefisien determinasi, analisis regresi linear sederhana, analisis regresi linear berganda, uji t dan uji F dengan menggunakan tools SPSS 22.0. Hasil penelitian menunjukkan variabel orientasi pasar, strategi bersaing dan kinerja penjualan memiliki kategorisasi jawaban cukup, sedangkan orientasi kewirausahaan adalah jawaban setuju. Pengaruh orientasi pasar terhadap kinerja penjualan t hitung (11,258) > t tabel (2,0106), tidak ada pengaruh orientasi kewirausahaan terhadap kinerja penjualan t hitung (1,919) t tabel (2,0106) dan pengaruh orientasi pasar, orientasi kewirausahaan dan strategi bersaing terhadap kinerja penjualan dan f hitung (61,767) > F tabel (2,81). Kesimpulan dari semua variabel independen dalam penelitian ini berpengaruh terhadap variabel dependen secara simultan, sedangkan orientasi pasar dan strategi bersaing berpengaruh

Faktor-faktor yang Mempengaruhi Produktivitas dan Distribusinya Untuk Pengentasan Kemiskinan Yuliany, Nur; Roswiyanti, Roswiyanti; Widiawati, Andi
Movere Journal Vol. 6 No. 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/mv.v6i1.411

Pengentasan kemiskinan adalah tujuan pembangunan utama setiap negara di dunia. Salah satu indikasi keberhasilan program penanggulangan kemiskinan adalah meningkatnya produktivitas masyarakat dari sudut pandang ini Penelitian ini bertujuan untuk menganalisis masalah penanggulangan kemiskinan dengan meneliti faktor-faktor yang mempengaruhi dan distribusinya terhadap masalah tersebut. Pengumpulan data dalam penelitian ini dilakukan dengan menyebarkan kuesioner kepada 300 responden di Sulawesi Selatan. Analisis Partial Least Square (PLS) digunakan sebagai analisis data. Penelitian ini menunjukkan bahwa upah minimum regional berpengaruh signifikan terhadap pengentasan kemiskinan sedangkan kualitas sumber daya manusia dan kredit usaha rakyat tidak berpengaruh terhadap pengentasan kemiskinan. Studi ini juga menunjukkan bahwa upah minimum, kualitas sumber daya manusia, dan aksesibilitas finansial berpengaruh signifikan terhadap produktivitas. Studi ini juga menunjukkan bahwa produktivitas berpengaruh signifikan terhadap pengentasan kemiskinan. Penelitian ini membuktikan bahwa produktivitas dapat menjadi variabel yang memediasi antara pinjaman usaha publik, kualitas sumber daya manusia dan upah minimum daerah terhadap pengentasan kemikinan.

Analisis Layanan BKD SISTER dalam Mempengaruhi Kinerja Dosen Melalui Manajemen Dokumen dan Motivasi Melaksanakan Tridharma Perguruan Tinggi Kamaluddin, Laode Amijaya; Widiawati, Andi; Mubyl, Mutiarini; Alhamdi, Agil; Ramadhan, Wahyu
JAMP : Jurnal Administrasi dan Manajemen Pendidikan Vol 7, No 4 (2024): Volume 7 No 4 Desember 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um027v7i42024p509

Abstract: This study examines the impact of the BKD SISTER Application Service on lecturer performance in higher education institutions in South Sulawesi, mediated by lecturer motivation and document management. The research sample consisted of 134 lecturers selected using accidental sampling. The analysis results indicate that the BKD SISTER Application Service positively and significantly influences lecturer motivation and document management, but does not directly impact lecturer performance. Lecturer motivation demonstrates a positive and significant influence on lecturer performance, whereas document management does not show a significant influence. The analysis of indirect effects reveals that the BKD SISTER Application Service has a positive and significant impact on lecturer performance through lecturer motivation, but not significantly through document management. Keywords: BKD_SISTER_Services; Document_Management; Motivation; Performance Abstrak: penelitian ini bertujuan untuk mengkaji pengaruh Pelayanan Aplikasi BKD SISTER terhadap Kinerja Dosen di perguruan tinggi Sulawesi Selatan, dengan Motivasi Dosen dan Manajemen Dokumen sebagai variabel perantara. Sampel penelitian terdiri dari 134 dosen yang dipilih dengan teknik accidental sampling. Hasil analisis menunjukkan bahwa Pelayanan Aplikasi BKD SISTER memiliki pengaruh positif dan signifikan terhadap Motivasi Dosen dan Manajemen Dokumen, namun tidak berpengaruh langsung terhadap Kinerja Dosen. Motivasi Dosen terbukti berpengaruh positif dan signifikan terhadap Kinerja Dosen, sementara Manajemen Dokumen tidak menunjukkan pengaruh signifikan. Analisis pengaruh tidak langsung menunjukkan bahwa Pelayanan Aplikasi BKD SISTER memiliki pengaruh positif dan signifikan terhadap Kinerja Dosen melalui Motivasi Dosen, tetapi tidak signifikan melalui Manajemen Dokumen. Kata kunci: Layanan_BKD_SISTER; Manajemen_Dokumen; Motivasi; Kinerja

Analisis Layanan BKD SISTER dalam Mempengaruhi Kinerja Dosen Melalui Manajemen Dokumen dan Motivasi Melaksanakan Tridharma Perguruan Tinggi Kamaluddin, Laode Amijaya; Widiawati, Andi; Mubyl, Mutiarini; Alhamdi, Agil; Ramadhan, Wahyu
JAMP : Jurnal Administrasi dan Manajemen Pendidikan Vol 7, No 4 (2024): Volume 7 No 4 Desember 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um027v7i42024p509

Abstract: This study examines the impact of the BKD SISTER Application Service on lecturer performance in higher education institutions in South Sulawesi, mediated by lecturer motivation and document management. The research sample consisted of 134 lecturers selected using accidental sampling. The analysis results indicate that the BKD SISTER Application Service positively and significantly influences lecturer motivation and document management, but does not directly impact lecturer performance. Lecturer motivation demonstrates a positive and significant influence on lecturer performance, whereas document management does not show a significant influence. The analysis of indirect effects reveals that the BKD SISTER Application Service has a positive and significant impact on lecturer performance through lecturer motivation, but not significantly through document management. Keywords: BKD_SISTER_Services; Document_Management; Motivation; Performance Abstrak: penelitian ini bertujuan untuk mengkaji pengaruh Pelayanan Aplikasi BKD SISTER terhadap Kinerja Dosen di perguruan tinggi Sulawesi Selatan, dengan Motivasi Dosen dan Manajemen Dokumen sebagai variabel perantara. Sampel penelitian terdiri dari 134 dosen yang dipilih dengan teknik accidental sampling. Hasil analisis menunjukkan bahwa Pelayanan Aplikasi BKD SISTER memiliki pengaruh positif dan signifikan terhadap Motivasi Dosen dan Manajemen Dokumen, namun tidak berpengaruh langsung terhadap Kinerja Dosen. Motivasi Dosen terbukti berpengaruh positif dan signifikan terhadap Kinerja Dosen, sementara Manajemen Dokumen tidak menunjukkan pengaruh signifikan. Analisis pengaruh tidak langsung menunjukkan bahwa Pelayanan Aplikasi BKD SISTER memiliki pengaruh positif dan signifikan terhadap Kinerja Dosen melalui Motivasi Dosen, tetapi tidak signifikan melalui Manajemen Dokumen. Kata kunci: Layanan_BKD_SISTER; Manajemen_Dokumen; Motivasi; Kinerja

Work Environment, Work Discipline, and Job Satisfaction: Strategic Pathways to Enhancing Employee Performance Widiawati, Andi; Roswiyanti, Roswiyanti; Suci, Yuli Rahmini; Irdawati, Irdawati; Yuliany, Nur
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 12 No 2 (2025): December
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v12i2.59213

This study examines the influence of the work environment and work discipline on employee performance, with job satisfaction as a mediating variable at the Makassar City Transportation Agency. Its contribution lies in clarifying how justice theory and performance management perspectives jointly explain the interplay between organizational fairness, discipline, satisfaction, and performance in the public sector. Using a quantitative approach, data were collected from 195 employees through saturated sampling, with analysis conducted via PLS-SEM using SmartPLS. Results reveal that the work environment and work discipline directly and significantly enhance employee performance. However, neither variable significantly affects job satisfaction, and satisfaction does not mediate their effects, though it independently contributes positively to performance. These findings underscore that performance improvement is best achieved through strengthening fairness in the work environment and cultivating consistent discipline, while enhancing satisfaction requires complementary strategies such as career development, rewards, and effective communication.

Studi Kearifan Lokal Suku Mandar Dalam Peningkatan Kinerja Usaha Mikro Kecil dan Menengah (UMKM) Ilham, Bahrul Ulum; Widiawati, Andi; Hamdana, Hamdana; Irmayani, Naim; B, Mutiara
Jurnal Manajemen STIE Muhammadiyah Palopo Vol 10, No 1 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurman.v10i1.1932

Abstract This research aims to determine the development of MSMEs in Polewali Mandar Regency, choose the application of the local wisdom of the Mandar tribe, and the implementation of local wisdom of the Mandar tribe in MSME businesses in Polewali Mandar Regency, West Sulawesi. This study uses qualitative methods to understand the phenomenon under study, with the advantage of analyzing the environment in a natural way.Research shows that MSMEs in Polewali Mandar Regency continue to develop with the support of the local government in policy, implementation, evaluation, and administration. Local governments support industry and SME groups, promote MSME products, and provide education and business management training. Challenges faced by MSMEs include a need for more strategic planning, financial management, production, and simple technology. The Mandar people maintain their local wisdom through traditional practices, local literature, and cultural acculturation. The implementation of Mandar local wisdom in MSMEs includes tangible and intangible aspects. MSME products, such as traditional food preparations and weaving heritage, reflect tangible local wisdom, while community values , such as cooperation and helping each other, are intangible local wisdom. MSMEs that apply local wisdom demonstrate an attitude of trust, friendliness, and collaboration, which positively impacts business performance and contribution to the local economy. By integrating local wisdom values in business, MSMEs in Polewali Mandar Regency maintain Mandar's cultural heritage while playing a role in local economic growth.Keywords: Local Wisdom, Mandar Tribe, MSMEsAbstrak Penelitian ini bertujuan untuk mengetahui perkembangan UMKM di Kabupaten Polewali Mandar, mengetahui penerapan kearifan lokal suku Mandar dan implementasi kearifan lokal suku Mandar pada bisnis UMKM di Kabupaten Polewali Mandar, Sulawesi Barat. Studi ini menggunakan metode kualitatif untuk memahami fenomena yang diteliti, dengan keunggulan menganalisis lingkungan secara alami. Penelitian menunjukkan bahwa UMKM di Kabupaten Polewali Mandar terus berkembang dengan dukungan pemerintah setempat dalam kebijakan, pelaksanaan, evaluasi, dan administrasi. Pemerintah daerah mendukung industri dan kelompok IKM, mempromosikan produk UMKM, dan memberikan pendidikan serta pelatihan manajemen usaha. Tantangan yang dihadapi UMKM meliputi kurangnya perencanaan strategis, manajemen keuangan, produksi, dan teknologi yang masih sederhana. Masyarakat Mandar mempertahankan kearifan lokal mereka melalui praktik tradisional, kesusastraan lokal, dan akulturasi budaya. Implementasi kearifan lokal Mandar dalam UMKM meliputi aspek tangible dan intangible. Produk-produk UMKM seperti olahan pangan tradisional dan warisan tenun mencerminkan kearifan lokal tangible, sementara nilai-nilai masyarakat seperti kerjasama dan saling membantu merupakan kearifan lokal intangible. UMKM yang menerapkan kearifan lokal ini menunjukkan sikap amanah, keramahan, dan kolaborasi, yang memberikan dampak positif pada kinerja bisnis dan kontribusi ekonomi lokal. Dengan mengintegrasikan nilai-nilai kearifan lokal dalam bisnis, UMKM di Kabupaten Polewali Mandar mempertahankan warisan budaya Mandar sambil berperan dalam pertumbuhan ekonomi lokal.Kata Kunci: Kearifan Lokal, Suku Mandar, UMKM

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