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All Journal JAM : Jurnal Aplikasi Manajemen Jurnal Manajemen Pelayanan Publik Jurnal Mirai Management SEIKO : Journal of Management & Business Amnesty: Jurnal Riset Perpajakan Economics and Digital Business Review GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan INVOICE : JURNAL ILMU AKUNTANSI Journal of Accounting and Finance (JAF) Center of Economic Students Journal (CSEJ)
Junaiddin Zakaria
Fakultas Ekonomi Universitas Muslim Indonesia, Makasar, Sulawesi Selatan
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Transportation

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Spiritual Accounting: The Meaning of Income in Rambu Solo' Culture in Tana Toraja Regency Ismayanti, Ismayanti; Laekkeng, Mursalim; Zakaria, Junaiddin; Junaid, Asriani
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.14455

Abstract

The purpose of this study was to determine and analyse the meaning of income in the rambu solo' culture in Tana Toraja Regency from a spiritual accounting perspective. This research uses an Interpretative Phenomenological Analysis (IPA) approach using a spiritual-religious paradigm. The data obtained came from various literature and interview sources selected based on purposive sampling, with Divine Command Theory (DCT) as the analytical knife of this research. The results of this study show that: (1) Income in the rambu solo' culture occurs due to economic activity in the frame of the principle of helping and easing each other's burdens (kasianggaran) at the time of mourning. Income is not only obtained by the to mate family but all stakeholders feel the impact of rambu solo' activities . Especially in the fields of tourism, hospitality, MSMEs, animal husbandry, village development, and Income Per Capita (IPC). (2) Income based on a non-material perspective in the frame of spiritual accounting. Based on aluk todolo belief, blessings come from titinan tallu tirindu batu lalikan for to mate and to lino. While Christianity blessings come from God alone to to lino. The benefits of the implementation of rambu solo' received by tomate are animals sacrificed as provisions for the journey to puya and become tomembali puang. Meanwhile, tolino gained peace, prosperity, increased spirit of hard work, fellowship, brotherhood, shame patriotism, honesty, mutual help, mutual love, religion and development and preservation of arts culture.
ECONOMIC EMPOWERMENT AND FOOD SECURITY: A SYSTEMATIC LITERATURE REVIEW FROM A DEVELOPMENT ECONOMICS PERSPECTIVE Zakaria, Junaiddin; Ghifari, Muhammad
GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Vol. 10 No. 3 (2024): 2024 Maret
Publisher : Lembaga Kajian Ilmu Sosial dan Politik (LKISPOL)

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Abstract

This study aims to analyze Bibliometrics on Economic Empowerment and Food Security from a Development Economics Perspective. The method used is qualitative research with a literature study approach, where the data found and analyzed includes 99 documents obtained from the Scopus database. The analysis used VOSviewer to map and analyze the data. The analysis results show a global trend showing a significant increase in publications from 2018 to 2023, reflecting the growing interest and focus in Economic Empowerment and Food Security research from a Development Economics Perspective. The United States is the country that contributes the most research publications on this topic. In 2023, Anwar, S., Elum, Z.A., Gitaharie, B.Y., Handayani, D., Khan, M.T.I., Mayo Wilson, L.J., Omotayo, A.O., and Slotow, R. were the most productive authors, each contributing 2 documents. Research trends show an increasing focus throughout the decade, highlighting the importance of understanding and research efforts in addressing complex challenges related to economics and food security.
Pengaruh Tunjangan Kinerja, Kompetensi, Dan Disiplin Terhadap Kinerja Pegawai Pada Kantor Kecamatan Campalagian Kabupaten Polewali Mandar Syamsi, Samra; Ramly, Mansyur; Zakaria, Junaiddin
Jurnal Mirai Management Vol 9, No 1 (2024)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v9i1.6423

Abstract

This research was conducted with the aim of testing and analyzing the influence of performance allowances, competency and discipline on the performance of employees in Campalagian District, Polewali Mandar Regency, both partially and simultaneously. This research is a type of descriptive quantitative research. The sample consisted of 63 employees of the Campalagian District office, Polewali Mandar Regency. Data collection techniques use questionnaires, observation and documentation. The data analysis technique uses multiple regression analysis. The results of this research show that 1) performance allowances have a positive and significant effect on the performance of employees in Campalagian District, Polewali Mandar Regency. 2) Competence has a positive and significant effect on the performance of employees in Campalagian District, Polewali Mandar Regency. 3) Discipline has a positive and significant effect on the performance of employees in Campalagian District, Polewali Mandar Regency. And simultaneously performance allowances, competency and discipline influence the performance of employees in Campalagian District, Polewali Mandar Regency. Keywords : Discipline, Employee Performance, Competency, Employee Performance.
The Influence of Tax Amnesty Program, Mobile Samsat Services and E-Samsat Program with Tax Socialization as Moderating Variable on Makassar City Samsat Revenue Nurhijrawati, Alfiah; Rahim, Syamsuri; Zakaria, Junaiddin
Jurnal Riset Perpajakan: Amnesty Vol 7, No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.16384

Abstract

This study aims to examine. The effect of the Tax Bleaching Program, Mobile Samsat Services and the E-Samsat Program with Taxation Socialization as a Moderating Variable on Makassar City SAMSAT Revenue. The data in this study were obtained from taxpayers registered at SAMSAT Makassar City in 2022, namely motor vehicle taxpayers who were willing to become respondents.  This study uses primary data by conducting direct research in the field by giving a questionnaire / statement sheet to respondents and drawing samples using the sIovin formula with a total of 100 taxpayer respondents. The data analysis technique was carried out by descriptive statistical analysis and PLS (Partial Least Square). The results showed that the Tax Bleaching Program had a positive and significant effect on Makassar City SAMSAT Revenue, Mobile Samsat Service had a positive and significant effect on Makassar City SAMSAT Revenue, E-Samsat Program had a positive and significant effect on Makassar City SAMSAT Revenue, Tax bleaching program with moderated by taxation socialization had a positive and significant effect, Mobile Samsat service with moderated by taxation socialization had a positive and significant effect and E-Samsat Program with moderated by taxation socialization had a positive and significant effect.
Pengaruh Struktur Modal, Likuiditas Dan Perputaran Aset Terhadap Nilai Perusahan Pada Perusahaan Manufaktur Sektor Indsutri Makanan Dan Minuman Yang Terdaftar Dibursa Efek Indonesia Hasrianti, Fitri; ,, Mahfudnurnajamuddin; Zakaria, Junaiddin
SEIKO : Journal of Management & Business Vol 7, No 1.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i1.6447

Abstract

Nilai perusahaan merupakan persepsi investor terhadap perusahaan, yang sering dikaitkan dengan harga saham. Nilai perusahaan yang dibentuk melalui indikator pasar saham, sangat dipengaruhi oleh peluang-peluang investasi. Penelitian ini dilakukan dengan bertujuan untuk mengetahui pengaruh struktur modal, likuiditas dan perputaran aset terhadap nilai perusahaan pada Perusahaan manufaktur sektor industry makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Data yang digunakan adalah data sekunder dengan metode pengumpulan data timeseries. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industry makanan dan minuman yang terdaftar di bursa efek Indonesia tahun 2019-2022. Pemilihan sampel menggunakan teknik purposive sampling dengan beberapa kriteria yang telah ditentukan maka jumlah sampel adalah sebanyak 15 perusahaan manufaktur sektor industry makanan dan minuman. Hasil data sekunder yang dikumpulkan melalui laporan keuangan telah diuji dengan uji asumsi klasik berupa asumsi normalitas, asumsi multikolonearitas dan asumsi heterokedastisitas. Metode analisis data menggunakan teknik analisis statistik deskriptif dan analisis statistik inferensial. Hasil penelitian ini menunjukkan bahwa : (1) struktur modal berpengaruh positif dan tidak signifikan terhadap nilai perusahaan; (2) likuiditas berpengaruh positif dan signifikan terhadap nilai Perusahaan ; (3) perputaran aset berpengaruh positif dan signifikan terhadap nilai perusahaan. Kata Kunci: Struktur Modal, Likuiditas, Perputaran Aset, Nilai Perusahaan.
Proposal Penelitian Analisis Produktivitas Petani Padi di Kecamatan Binamu Kabupaten Jeneponto Idris, Nilansari; Ramly, Mansyur; Zakaria, Junaiddin
SEIKO : Journal of Management & Business Vol 7, No 1.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i1.6534

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis Produktivitas Petani Padi di Kecamatan Binamu Kabupaten Jeneponto. Serta untuk mengetahui Faktor-Faktor Pengaruh Produktivitas Petani Padi di Kecamatan Binamu Kabupaten Jeneponto. Analisis produktivitas petani padi di Kecamatan Binamu Kabupaten Jeneponto merupakan langkah penting untuk memahami dinamika pertanian di wilayah tersebut. Melalui pengumpulan data, analisis statistik, dan wawancara terstruktur, telah berhasil diidentifikasi faktor-faktor yang mempengaruhi produktivitas padi. Penelitian ini akan menggunakan pendekatan kuantitatif dan kualitatif secara bersamaan. Pendekatan kuantitatif adalah suatu strategi penelitian yang menekankan pada pengukuran kuantitatif fenomena dan analisis statistik untuk menjelaskan hubungan antar variabel yang diukur. Pendekatan kuantitatif akan digunakan untuk menganalisis data produktivitas padi secara statistik, sementara pendekatan kualitatif adalah serangkaian praktik interpretatif yang membuat dunia nyata tidak hanya ditemukan, tetapi juga diperlihatkan secara berbeda. Pendekatan Kualitatif akan digunakan untuk memahami konteks dan faktor-faktor non-angka yang mempengaruhi produktivitas. Faktor-Faktor Pengaruh Produktivitas Hasil penelitian menunjukkan bahwa faktor- faktor seperti teknologi pertanian, ketersediaan air, manajemen lahan, dan pendidikan petani padi memiliki dampak signifikan terhadap produktivitas petani padi di Kecamatan Binamu. Terdapat potensi pengembangan pertanian yang dapat ditingkatkan, terutama melalui penerapan teknologi pertanian yang lebih canggih, pengelolaan air yang efisien, dan peningkatan pengetahuan petani Kata Kunci : Analisis, Produktivitas dan Petani Padi.
Sustainable Tourism as an Economic Development Model in Evaluation and Prospects of Priority Tourism Destination Development Policy in Indonesia Zakaria, Junaiddin
Jurnal Manajemen Pelayanan Publik Vol 8, No 2 (2024): Jurnal Manajemen Pelayanan Publik
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jmpp.v8i2.54183

Abstract

The research evaluates the impact of policies on developing priority tourism destinations in Indonesia, focusing on sustainability within the tourism industry. The study aims to assess policy effectiveness, influence on local economic growth, and potential for sustainable tourism development in Indonesia. Qualitative methodology and QDAS software were used to analyze data, evaluating past initiatives to understand achievements and shortcomings. The study's findings demonstrate that assessing the effectiveness of policies aimed at developing priority tourism destinations can reveal both the accomplishments and shortcomings of past initiatives. Additionally, this evaluation can enhance our comprehension of how tourism can effectively contribute to the economic advancement of local communities. The study provides valuable guidance for policymakers in Indonesia to create more efficient and enduring tourist development strategies, emphasizing sustainable tourism as a key driver of economic growth.
Pengaruh Motivasi kerja, Kompetensi digital, dan lingkungan kerja terhadap kinerja karyawan Perusahaan Umum daerah Daerah Air Minum (PERUMDA) Tirta Jeneberang Kabupaten Gowa Aco , Muh. Khaerul; Mas’ud, Masdar; Zakaria, Junaiddin
Economics and Digital Business Review Vol. 5 No. 2 (2024): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1667

Abstract

Penelitian ini dilakukan dengan tujuan: (1) untuk mengetahui dan menganalisis pengaruh Motivasi Kerja Terhadap Kinerja Karyawan Perumda Air Minum Kab Gowa (2) untuk menganalisis pengaruh Kompetensi Digital Terhadap Kinerja Karyawan Perumda Air Minum Kab Gowa.( ]]=3) untuk mengetahui dan menganalisis pengaruh Lingkungan Kerja Terhadap Kinerja Karyawan Perumda Air Minum Kaab Gowa. Metode penelitian yang digunakan dalam penelitian ini adalah analisis Deskriptif dan Analisis Regresi Linier Berganda, dengan jumlah sampel sebanyak 85 responden. Berdasarkan hasil analisis regresi linier berganda, maka hasil penelitian menunjukkan bahwa : Motivasi Kerja berpengaruh positif dan signifikan Terhadap Kinerja Karyawan Perumda Air Minum Kab Gowa (2) Kompetensi Digital berpengaruh positif dan signifikan Terhadap Kinerja Karyawan Perumda Air Minum Kab Gowa. (3) Lingkungan Kerja berpengaruh positif dan signifikan Terhadap Kinerja Karyawan Perumda Air Minum Kaab Gowa.
Analisis Pengaruh Belanja Negara dan Investasi Terhadap Pertumbuhan Ekonomi Indonesia Sadli, Muhammad; Mallongi, Syahrir; Zakaria, Junaiddin
Journal of Accounting and Finance (JAF) Vol. 3 No. 2 (2022): Journal of Accounting & Finance (JAF)
Publisher : Magister Akuntansi Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (720.307 KB) | DOI: 10.52103/jaf.v3i2.931

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Belanja Negara Terhadap Pertumbuhan Ekonomi Indonesia Dan Investasi Terhadap Pertumbuhan Ekonomi Indonesia. Hipotesis penelitian menggunakan basis teori/konsep, didukung oleh penelitian-penelitian sebelumnya yang mempunyai kesamaan variabel. Penelitian ini dilakukan di Indonesia. Dengan waktu penelitian dilaksanakan selama 2 (Dua) bulan yaitu dari bulan Maret-April 2022 Jenis data yang digunakan adalah data Sekunder. Data diperoleh dengan melakukan dokumentasi. Data yang didapat bersumber dari Badan Pusat Statistik dari tahun 2010-2019. Metode Analasis menggunakan teknik statistik deskriptif, Uji Asumsi Klasik dan regresi linear berganda berbantuan Eviews untuk analisis data. Hasil penelitian menemukan bahwa Belanja Negara berpengaruh positif dan signifikan terhadap Pertumbuhan Ekonomi Indonesia dan Investasi berpengaruh positif dan signifikan terhadap Pertumbuhan Ekonomi Indonesia.
Daya Saing Permintaan Domestik Komoditas Industri Manufaktur di Lima Daerah Propinsi di Pulau Jawa Zakaria, Junaiddin
Jurnal Aplikasi Manajemen Vol. 7 No. 4 (2009)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1744.623 KB)

Abstract

The purpose of this research is to know competitive advantage of manufacturing industrial commodity of ready made clothes, leather and leather goods, paper and paper goods, of DKI Jakarta, West java, Central java, Yogykarta, and the East java. This research uses quantitative and qualitative approach using secondary data. The data was analyzed using modified Dong Sung Cho model to measure the competitive of domestic demand. The result of the research indicates that ready made Clothes industrial commodity group from Yogyakarta has fulfilled quality criterion, consequently has relative high copetitiveness at domestic demand. And West java it’s the second rank at domestic demand. East Java, Central Java and DKI Jakarta is the third rank, fourth rank, fiveth rank.. The industrial commodity of leather and leather goods of West Java has fulfilled quality criterion that consumers need, therefore has relatively high competitiveness at domestic demand, and Yogyakarta the second rank at domestic demand. While East Java, Central Java, and DKI Jakarta is the third rank, fourth rank, fiveth rank. The paper and paper goods industrial commodity from Yogyakarta has fulfilled quality criterion for domestic consumers, therefore has high competitiveness at domestic demand. West java has fulfil quality criterion but this commodity at second rank. While Central Java, East Java, DKI Jakarta is the third rank, fourth rank, fiveth rank.Keywords: Competitiveness Commodity, Manufacture Industry
Co-Authors ,, Mahfudnurnajamuddin Aco , Muh. Khaerul Adila Siska Juliantika Hasrianti, Fitri Idris, Nilansari Ismayanti Istanto Junaid, Asriani Laekkeng, Mursalim Mallongi, Syahrir Mas’ud, Masdar Muhammad Ghifari, Muhammad Muhammad Sadli, Muhammad Nurhijrawati, Alfiah Rahim, Syamsuri Ramly, Mansyur Syamsi, Samra