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All Journal JAM : Jurnal Aplikasi Manajemen Jurnal Manajemen Pelayanan Publik Jurnal Mirai Management Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo SEIKO : Journal of Management & Business JURNAL PENDIDIKAN TAMBUSAI 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) Innovative: Journal Of Social Science Research Center of Economic Students Journal (CSEJ) Balance: Jurnal Ekonomi
Junaiddin Zakaria
Fakultas Ekonomi Universitas Muslim Indonesia, Makasar, Sulawesi Selatan
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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Pengaruh Dana desa, PDRB, dan Pengeluaran Pemerintah Terhadap Tingkat Kemiskinan Di Sulawesi Selatan Suherman , Suherman; Zakaria, Junaiddin; Baharuddin , Dahlia
Economics and Digital Business Review Vol. 5 No. 1 (2024): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1666

Abstract

Penelitian ini dilakukan dengan tujuan: (1) Untuk Mengetahui dan Menganalisis Pengaruh Dana desa terhadap Tingkat kemiskinan di Sulawesi selatan. (2) Untuk Mengetahui dan Menganalisis Pengaruh PDRB terhadap Tingkat kemiskinan di Sulawesi selatan, (3). Untuk Mengetahui dan Menganalisis Pengaruh Pengeluaran Pemerintah terhadap Tingkat kemiskinan di Sulawesi selatan. Metode penelitian yang digunakan dalam penelitian ini adalah Analisis deskriptif dan analisis Regresi data Panel, dengan jumlah sampel sebanyak 24 kabupaten Kota di Sulawesi selatan. Berdasarkan hasil analisis regresi data panel, maka Hasil penelitian menunjukkan bahwa (1). Dana desa bepengaruh negatif dan signifikan terhadap tingkat kemiskinan karena nilai probabilitasnya 0,000 < 0,005 sehingga dapat dikatakan bahwa setiap kenaikan jumlah dana desa sebesar satu satuan dapat menyebabkan penurunan tingkat kemiskinan sebesar 6,85 satuan.(2) Pertumbuhan ekonomi (PDRB) sebesar -5,47 dengan nilai probabilias sebesar 0,837 yang berarti pertumbuhan ekonomi yang digambarkan oleh nilai PDRB berpengaruh negatif tetapi tidak signifikan karena nilai probabilitas 0,837 > 0,05. (3). Pengeluaran pemerintah (PP) sebesar -6,64 dengan nilai probablitas 0,054 menggambarkan bahwa pengeluaran pemerintah berpengaruh negatif tetapi tidak signifikan terhadap penurunan tingkat kemiskinan di Sulawesi Selatan
Pengaruh Pembiayaan Ultra Mikro, terhadap Resiliensi dan Keberlanjutan Usaha Debitur Ultra Mikro pada Kantor Pelayanan Perbendaharaan Negara Makassar II Nurhasnah, Nurhasnah; Zakaria, Junaiddin; Selong, Abbas
Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i3.12269

Abstract

Penelitian ini dilakukan dengan tujuan: 1). Untuk mengetahui pengaruh Pembiayaan Ultra Mikro terhadap Resiliensi Debitur Ultra Mikro. 2). Untuk mengetahui pengaruh Pembiayaan terhadap Keberlanjutan Usaha Debitur Ultra Mikro. 3). Untuk mengetahui pengaruh Resiliensi terhadap Keberlanjutan usaha Debitur Ultra Mikro. 4). Untuk mengetahui pengaruh Pembiayaan Ultra Mikro terhadap Keberlanjutan usaha Debitur Ultra Mikro melalui Resiliensi Penelitian ini menggunakan analisis Structural Equation Modeling (SEM), dengan aplikasi AMOS. Data yang digunakan adalah data primer dengan sampel sebanyak 103 pelaku usaha ultra mikro. Berdasarkan hasil penelitian yang dilakukan peneliti menyimpulkan bahwa 1). Pembiayan ultra mikro secara langsung mempunyai pengaruh Positif dan signifikan terhadap Resiliensi 2). Pembiayaan ultra mikro mempunyai pengaruh positif dan tidak signifikan terhadap keberlanjutan usaha. 3). Resiliensi mempunyai pengaruh positif dan signifikan terhadap keberlanjutan usaha ultra mikro.4). Pembiayaan ultra mikro secara tidak langsung mempunyai pengaruh positif dan signifikan terhadap keberlanjutan usaha ultra mikro.
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 Pemberian Insentif, Lingkungan Kerja dan Kepemimpinan Terhadap Kinerja Pegawai RSUD Benyamin Guluh Kolaka Sulawesi Tenggara Irma, Irma; Basalamah, Salim; Zakaria, Junaiddin
Innovative: Journal Of Social Science Research Vol. 4 No. 6 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i6.16466

Abstract

Abstract This study aims to investigate and analyze the influence of incentives, work environment, and leadership on the performance of employees at RSUD Benyamin Guluh Kolaka, Southeast Sulawesi. The target population of this research comprises 72 individuals associated with Employee Performance, all of whom served as respondents, using a Multiple Linear Regression analysis model The study's results indicate that all variables namely, incentives, work environment, and leadership have a positive and significant simultaneous effect on the Employee Performance at RSUD Benyamin Guluh Kolaka, Southeast Sulawesi. Meanwhile, on a partial basis, the work environment factor was found to have the most dominant significant influence on Employee Performance at RSUD Benyamin Guluh Kolaka, Southeast Sulawesi. Keywords: Incentives, Work Engagement, Leadership, Employee Performance
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.
PERAN E-COMMERCE DALAM PEMBANGUNAN EKONOMI DAERAH DI INDONESIA zakaria, junaiddin
Jurnal Ekonomi Pembangunan 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/jep.v10i1.1927

Abstract

ABSTRAKSebagai negara yang memiliki keuntungan demografis yang besar, fenomena E-commerce berkembang pesat dan memainkan peran yang semakin penting dalam mendorong pertumbuhan ekonomi dan menghubungkan berbagai daerah. penelitian ini bertujuan untuk mengeksplorasi dan menganalisis peran E-commerce dalam pembangunan ekonomi daerah-daerah di Indonesia. Penelitian ini akan menggunakan pendekatan kualitatif komparatif dengan mengandalklan sumber data sekunder, termasuk data ekonomi regional dari Badan Pusat Statistik (BPS), dokumen resmi dari Kementerian Perindustrian dan Perdagangan Pemerintah Republik Indonesia, serta data terkait E-commerce dari lembaga penelitian atau survei yang relevan dengan topik penelitian melalui data runtut waktu (time series) untuk periode 2018-2023. Hasil penelitian menunjukkan bahwa E-commerce memiliki peran yang sangat penting dalam pembangunan ekonomi daerah-daerah di Indonesia. Pertumbuhan industri E-commerce yang sangat pesat dalam satu dekade terakhir mencerminkan dinamika perkembangan ekonomi yang signifikan di Indonesia. Data dari Asosiasi E-commerce Indonesia (idEA) menunjukkan proyeksi nilai transaksi E-commerce yang mengesankan, yang menegaskan bahwa E-commerce bukan hanya sekedar tren, tetapi telah menjadi pilar utama dalam ekosistem ekonomi Indonesia.Kata kunci: E-commerce, Pembangunan Ekonomi, Pertumbuhan Ekonomi, Wilayah IndonesiaABSTRACT As a country with a large demographic advantage, the E-commerce phenomenon is growing rapidly and playing an increasingly important role in driving economic growth and connecting regions. This research aims to explore and analyze the role of E-commerce in the economic development of regions in Indonesia. This research will use a comparative qualitative approach by relying on secondary data sources, including regional economic data from the Central Bureau of Statistics (BPS), official documents from the Ministry of Industry and Trade of the Government of the Republic of Indonesia, as well as E-commerce-related data from research institutions or surveys relevant to the research topic through time series data for the period 2018-2023. The results show that E-commerce has a very important role in the economic development of regions in Indonesia. The rapid growth of the E-commerce industry in the past decade reflects the significant dynamics of economic development in Indonesia. Data from the Indonesian E-commerce Association (idEA) shows impressive projections of E-commerce transaction values, confirming that E-commerce is not just a trend, but has become a major pillar in Indonesia's economic ecosystem.Keywords: E-commerce, Economic Development; Economic Growth; Indonesia Regions
The Influence of Intellectual Capital on Company Performance with Risk Management as a Mediating Variable in Private Commercial Bank Companies Listed on the Indonesian Stock Exchange Mirtawati, Mirtawati; Laekkeng, Mursalim; Zakaria, Junaiddin
Jurnal Ekonomi Balance Vol. 20 No. 1 (2024): June 2024
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v20i1.15253

Abstract

With risk management as a mediating variable, the aim of this research is to determine the impact of intellectual capital on company performance. The VAIC proxy is used to estimate intellectual capital, the BOPO proxy to estimate risk management, and the Return on Assets proxy to estimate company performance. The target population for this research is private commercial banks listed on the Indonesia Stock Exchange from 2018 to 2022. Nine private commercial banking institutions are the research sample. Path analysis was used in the data. The E-Views 12 program was used for data processing. The findings of this research show that 1) intellectual capital has a positive and significant impact on business performance. (2) Risk management is negatively and significantly influenced by intellectual capital. (3) Risk management can mediate the relationship between intellectual capital and company performance. (4) Risk management has a negative and significant effect on company performance.
Co-Authors ,, Mahfudnurnajamuddin Aco , Muh. Khaerul Adila Siska Juliantika Baharuddin , Dahlia Basalamah, Salim Hasrianti, Fitri Idris, Nilansari Irma Irma Ismayanti Istanto Junaid, Asriani Laekkeng, Mursalim Mallongi, Syahrir Mas’ud, Masdar mirtawati, mirtawati Muhammad Ghifari, Muhammad Muhammad Sadli, Muhammad Nurhasnah Nurhasnah Nurhijrawati, Alfiah Rahim, Syamsuri Ramly, Mansyur Selong, Abbas Suherman , Suherman Syamsi, Samra