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Analisis Pendapatan Dan Beban Operasional Pada PT. PLN (Persero) UP3 Makassar Selatan Situmorang, Juliana; Menne, Firman; Nur, Indrayani
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 3 No. 3 (2025): ACCESS: Journal of Accounting, Finace and Sharia Accounting, Desember 2025
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v3i3.3555

Abstract

Penelitian ini bertujuan untuk menganalisis pendapatan dan beban operasional PT. PLN (Persero) UP3 Makassar Selatan serta mengevaluasi kesesuaiannya dengan ketentuan Pernyataan Standar Akuntansi Keuangan (PSAK) No. 23. Pendapatan dan beban operasional merupakan komponen utama dalam laporan laba rugi yang secara langsung memengaruhi kinerja keuangan perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian deskriptif, yang difokuskan pada analisis laporan keuangan periode 2020–2022. Data yang digunakan berupa data sekunder yang diperoleh dari laporan laba rugi perusahaan, kemudian dianalisis untuk melihat perkembangan, struktur, dan kecenderungan pendapatan serta beban operasional selama periode penelitian. Hasil penelitian menunjukkan bahwa pendapatan usaha PT. PLN (Persero) UP3 Makassar Selatan mengalami peningkatan yang konsisten selama periode penelitian, terutama didorong oleh pertumbuhan penjualan tenaga listrik serta dukungan subsidi dan kompensasi pemerintah. Di sisi lain, beban operasional juga mengalami peningkatan yang signifikan, dengan biaya pembelian tenaga listrik sebagai komponen yang paling dominan. Kondisi ini mencerminkan bahwa peningkatan aktivitas operasional perusahaan membawa konsekuensi berupa peningkatan biaya yang perlu dikelola secara efektif. Evaluasi terhadap perlakuan akuntansi menunjukkan bahwa pengakuan, pengukuran, penyajian, dan pengungkapan pendapatan telah dilakukan sesuai dengan PSAK No. 23, serta beban operasional telah diakui secara akrual dan disajikan secara transparan dalam laporan keuangan. Penelitian ini memberikan kontribusi praktis bagi manajemen perusahaan dalam mengevaluasi efisiensi pengelolaan pendapatan dan beban operasional, serta memberikan kontribusi akademik dalam memperkaya kajian mengenai analisis keuangan pada perusahaan milik negara di sektor ketenagalistrikan. This study aims to analyze PT's revenue and operating expenses. PLN (Persero) UP3 Makassar Selatan and to evaluate its compliance with Indonesian Financial Accounting Standards, particularly PSAK No. 23, Revenue. Revenue and operating expenses are key components of the income statement that directly affect a company's financial performance. This research adopts a quantitative approach with a descriptive research design, focusing on the analysis of financial statements for the period 2020–2022. The data used in this study are secondary data obtained from the company's income statements, which are analyzed to examine trends, structures, and developments in revenue and operating expenses during the research period. The results indicate that the operating revenue of PT. PLN (Persero) UP3 Makassar Selatan increased consistently over the observed period, primarily driven by growth in electricity sales as well as government subsidies and compensation. At the same time, operating expenses increased significantly, with electricity purchase costs constituting the largest share of total operating expenses. This condition reflects characteristics of the electricity industry, in which increased operational activity is accompanied by rising cost structures. The evaluation of accounting treatment reveals that revenue recognition, measurement, presentation, and disclosure have been carried out in accordance with PSAK No. 23. At the same time, operating expenses have been recognized on an accrual basis and presented transparently in the financial statements. This study offers practical implications for company management to improve the efficiency of revenue and operating expense management. In addition, it contributes to the empirical literature on the analysis of financial performance in state-owned enterprises in the electricity sector.
KUALITAS BARANG DAN JASA DIMEDIASI KINERJA VENDOR TERHADAP KEPUASAN PELANGGAN PADA PERUSAHAAN LISTRIK NEGARA UNIT LAYANAN PELANGGAN MAKALE Islami, Fahman; Saleh, Muhammad Yusuf; Menne, Firman
Indonesian Journal of Business and Management Vol. 8 No. 2 (2026): Indonesian Journal of Business and Management, Juni 2026
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v8i2.5973

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Kualitas Barang dan Kualitas Jasa terhadap Kepuasan Pelanggan PT. PLN (Persero) ULP Makale, dengan Kinerja Vendor sebagai variabel mediasi. Menggunakan pendekatan kuantitatif deskriptif, data dikumpulkan dari 100 pelanggan PT. PLN (Persero) ULP Makale dan dianalisis menggunakan metode Structural Equation Modeling – Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa kualitas barang memiliki pengaruh signifikan terhadap kinerja vendor dan kepuasan pelanggan. Demikian pula, kualitas jasa berpengaruh signifikan terhadap kinerja vendor dan kepuasan pelanggan. Lebih lanjut, kinerja vendor terbukti berpengaruh signifikan terhadap kepuasan pelanggan. Uji Sobel menegaskan peran mediasi kinerja vendor dalam hubungan antara kualitas barang terhadap kepuasan pelanggan, serta memediasi pengaruh kualitas jasa terhadap kepuasan pelanggan PT. PLN (Persero) ULP Makale. Temuan ini menggarisbawahi pentingnya mempertahankan standar tinggi dalam kualitas barang dan jasa, serta memastikan kinerja vendor yang optimal untuk meningkatkan kepuasan pelanggan secara keseluruhan. This study aims to analyze the influence of Product Quality and Service Quality on Customer Satisfaction at PT. PLN (Persero) ULP Makale, with Vendor Performance as a mediating variable. Employing a descriptive quantitative approach, data was collected from 100 customers of PT. PLN (Persero) ULP Makale and analyzed using the Structural Equation Modeling – Partial Least Squares (SEM-PLS) method. The findings indicate that product quality significantly affects both vendor performance and customer satisfaction. Similarly, service quality significantly influences vendor performance and customer satisfaction. Furthermore, vendor performance is proven to have a significant impact on customer satisfaction. The Sobel test confirms the mediating role of vendor performance in the relationship between product quality and customer satisfaction, as well as mediating the effect of service quality on customer satisfaction at PT. PLN (Persero) ULP Makale. These results highlight the importance of maintaining high standards in product and service quality, and ensuring optimal vendor performance to enhance overall customer satisfaction.
INTERVENING GAYA HIDUP PADA HUBUNGAN INKLUSI DAN LITERASI KEUANGAN TERHADAP PENGELOLAAN KEUANGAN PRIBADI MAHASISWA KEBIDANAN INSTITUT ILMU KESEHATAN PELAMONIA Hasna Sri Wahyuli; Seri Suriani; Firman Menne
Indonesian Journal of Business and Management Vol. 8 No. 2 (2026): Indonesian Journal of Business and Management, Juni 2026
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v8i2.5977

Abstract

Inklusi Keuangan, Literasi Keuangan, Gaya Hidup, Pengelolaan Keuangan, dan Mahasiswa merupakan isu penting dalam penguatan kapasitas individu dalam mengelola sumber daya ekonomi secara efektif. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Inklusi Keuangan dan Literasi Keuangan terhadap Pengelolaan Keuangan Pribadi melalui Gaya Hidup sebagai variabel intervening pada mahasiswa Program Studi Kebidanan Institut Ilmu Kesehatan Pelamonia. Metode yang digunakan adalah pendekatan kuantitatif dengan teknik pengambilan sampel purposive sampling, melibatkan 106 responden. Teknik analisis data menggunakan Structural Equation Modeling (SEM) berbasis Partial Least Square (SmartPLS). Hasil penelitian menunjukkan bahwa Inklusi Keuangan dan Literasi Keuangan berpengaruh positif dan signifikan terhadap Pengelolaan Keuangan Pribadi. Selain itu, keduanya juga memiliki pengaruh positif dan signifikan terhadap Gaya Hidup, yang pada gilirannya turut memengaruhi secara positif dan signifikan terhadap Pengelolaan Keuangan Pribadi. Temuan ini juga membuktikan bahwa Gaya Hidup memediasi pengaruh Inklusi Keuangan dan Literasi Keuangan terhadap Pengelolaan Keuangan Pribadi. Penelitian ini memberikan implikasi bahwa peningkatan akses dan pemahaman keuangan di kalangan mahasiswa dapat memperkuat perilaku pengelolaan keuangan melalui pola hidup yang terarah. Financial Inclusion, Financial Literacy, Lifestyle, Financial Management, and Students are crucial aspects in enhancing individual capabilities to manage economic resources effectively. This study aims to identify and analyze the influence of Financial Inclusion and Financial Literacy on Personal Financial Management through Lifestyle as a mediating variable among students of the Midwifery Program at the Pelamonia Institute of Health Sciences. The research employs a quantitative approach with purposive sampling technique involving 106 respondents. Data analysis was conducted using Structural Equation Modeling (SEM) with the SmartPLS application. The results indicate that Financial Inclusion and Financial Literacy have a positive and significant effect on Personal Financial Management. Furthermore, both variables also positively and significantly influence Lifestyle, which in turn has a positive and significant impact on Personal Financial Management. The findings confirm that Lifestyle mediates the effect of Financial Inclusion and Financial Literacy on Personal Financial Management. This study implies that improving financial access and understanding among students can enhance financial management behaviors through a more conscious lifestyle orientation.
FUNGSI DAN PERAN USAHA MIKRO KECIL DAN MENENGAH DALAM MENDUKUNG PERTUMBUHAN EKONOMI DI KABUPATEN MIMIKA Herlinda Herlinda; Lukman Setiawan; Firman Menne
Indonesian Journal of Business and Management Vol. 8 No. 2 (2026): Indonesian Journal of Business and Management, Juni 2026
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v8i2.5979

Abstract

Penelitian ini bertujuan untuk menganalisis kontribusi Usaha Mikro, Kecil, dan Menengah (UMKM), khususnya di sektor kuliner, terhadap pertumbuhan ekonomi di Kabupaten Mimika. Fokus utama penelitian adalah mengidentifikasi pengaruh produktivitas, pemasaran, dan kapasitas usaha terhadap peningkatan kinerja ekonomi daerah. Metode yang digunakan adalah pendekatan kuantitatif dengan teknik pengumpulan data melalui kuesioner yang disebarkan kepada 75 pelaku UMKM sektor kuliner, yang dipilih secara purposive sampling. Analisis data dilakukan menggunakan statistik deskriptif dan regresi linear berganda untuk menguji hubungan antara variabel bebas dan variabel terikat. Hasil penelitian menunjukkan bahwa ketiga variabel, yaitu produktivitas, pemasaran, dan kapasitas usaha, berpengaruh signifikan baik secara parsial maupun simultan terhadap pertumbuhan ekonomi. Produktivitas yang tinggi mendorong efisiensi operasional dan kualitas produk, sementara pemasaran digital memperluas jangkauan pasar. Di sisi lain, kapasitas usaha yang ditingkatkan melalui pelatihan dan akses permodalan memperkuat daya saing UMKM. Penelitian ini menyimpulkan bahwa UMKM kuliner memiliki peran strategis dalam diversifikasi ekonomi lokal, mengurangi ketergantungan pada sektor pertambangan, serta menciptakan peluang kerja dan meningkatkan kesejahteraan masyarakat. Implikasi praktis dari temuan ini mencakup pentingnya sinergi antara pemerintah daerah, pelaku usaha, dan masyarakat untuk mendukung keberlanjutan UMKM. Rekomendasi mencakup peningkatan akses terhadap teknologi, literasi digital, dan promosi produk lokal yang berkelanjutan. This study aims to analyze the contribution of Micro, Small, and Medium Enterprises (MSMEs), particularly in the culinary sector, to economic growth in Mimika Regency. The primary focus is to examine the influence of productivity, marketing, and business capacity on regional economic performance. The research employed a quantitative approach, with data collected through questionnaires distributed to 75 culinary MSME actors selected using purposive sampling. Data were analyzed using descriptive statistics and multiple linear regression to explore the relationship between independent and dependent variables. The findings reveal that productivity, marketing, and business capacity each have a significant influence, both partially and simultaneously, on economic growth. High productivity enhances operational efficiency and product quality, while digital marketing expands market access. Furthermore, increased business capacity through training and access to capital strengthens MSMEs' competitiveness. The study concludes that culinary MSMEs play a strategic role in diversifying the local economy, reducing dependency on the mining sector, generating employment, and improving community welfare. The practical implications of this research highlight the importance of synergy among local government, entrepreneurs, and society in supporting MSME sustainability. Recommendations include expanding access to technology, enhancing digital literacy, and promoting local products in a sustainable manner.
PENGARUH KESIAPAN VENDOR DAN KARYAWAN TERHADAP EFEKTIVITAS LAYANAN PLN MOBILE MELALUI PROMO TAMBAH DAYA DI PT PLN UP3 PALOPO Nugraha Septiana Pamungkas; Muhammad Yusuf Saleh; Firman Menne
Indonesian Journal of Business and Management Vol. 8 No. 2 (2026): Indonesian Journal of Business and Management, Juni 2026
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v8i2.5990

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kesiapan vendor dan kesiapan karyawan terhadap efektivitas layanan PLN Mobile melalui peran mediasi promo tambah daya pada PT PLN UP3 Palopo. Transformasi digital dalam penyediaan layanan ketenagalistrikan menuntut kesiapan seluruh pemangku kepentingan agar implementasi aplikasi PLN Mobile mampu meningkatkan kualitas pelayanan kepada pelanggan. Penelitian ini menggunakan pendekatan kuantitatif dengan desain penelitian eksplanatori. Populasi penelitian adalah pegawai dan pihak terkait yang terlibat dalam implementasi layanan PLN Mobile di PT PLN UP3 Palopo, dengan jumlah sampel sebanyak 70 responden yang ditentukan menggunakan teknik purposive sampling. Data dikumpulkan melalui penyebaran kuesioner menggunakan skala Likert lima poin dan dianalisis menggunakan Structural Equation Modeling-Partial Least Squares (SEM-PLS) melalui perangkat lunak SmartPLS 4.1.0.8. Hasil penelitian menunjukkan bahwa kesiapan vendor berpengaruh positif dan signifikan terhadap efektivitas layanan PLN Mobile maupun terhadap promo tambah daya. Kesiapan karyawan juga terbukti memberikan pengaruh positif dan signifikan terhadap promo tambah daya serta efektivitas layanan. Promo tambah daya memiliki pengaruh positif dan signifikan terhadap efektivitas layanan sekaligus berperan sebagai variabel mediasi dalam hubungan antara kesiapan vendor dan kesiapan karyawan dengan efektivitas layanan PLN Mobile. Temuan ini menunjukkan bahwa keberhasilan implementasi layanan digital tidak hanya ditentukan oleh kesiapan teknologi, tetapi juga dipengaruhi oleh kesiapan sumber daya manusia dan efektivitas strategi promosi yang diterapkan. Implikasi penelitian ini memberikan rekomendasi bagi PT PLN UP3 Palopo untuk memperkuat kolaborasi dengan vendor, meningkatkan kompetensi karyawan, serta mengoptimalkan program promo tambah daya sebagai strategi peningkatan kualitas layanan digital dan kepuasan pelanggan. This study aims to examine the influence of vendor readiness and employee readiness on the effectiveness of PLN Mobile services through the mediating role of the additional power promotion program at PT PLN UP3 Palopo. Digital transformation in electricity services requires the readiness of all stakeholders to ensure that the implementation of the PLN Mobile application enhances service quality and customer satisfaction. This study employed a quantitative approach using an explanatory research design. The study involved 70 respondents selected through purposive sampling from employees and stakeholders involved in the implementation of PLN Mobile services. Data were collected using a five-point Likert-scale questionnaire and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS version 4.1.0.8. The results indicate that vendor readiness has a positive and significant effect on both the additional power promotion program and the effectiveness of PLN Mobile services. Employee readiness also positively and significantly influences the promotion program and service effectiveness. Furthermore, the additional power promotion program has a significant positive effect on service effectiveness and mediates the relationship between vendor readiness, employee readiness, and the effectiveness of PLN Mobile services. These findings suggest that the success of digital service implementation depends not only on technological readiness but also on human resource readiness and effective promotional strategies. The study recommends that PT PLN UP3 Palopo strengthen collaboration with vendors, improve employee competencies, and optimize the additional power promotion program to enhance digital service quality and customer satisfaction.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN ASLI DAERAH PADA PEMERINTAH KABUPATEN MAROS Widya Handayani Bakri; Firman Menne; Andi Mattingaragau
Indonesian Journal of Business and Management Vol. 8 No. 2 (2026): Indonesian Journal of Business and Management, Juni 2026
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v8i2.6009

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi Pendapatan Asli Daerah (PAD) pada Pemerintah Kabupaten Maros. Penelitian menggunakan pendekatan kuantitatif dengan desain penelitian eksplanatori untuk menguji pengaruh kebijakan pajak daerah, tingkat kepatuhan wajib pajak, kualitas pelayanan publik, kondisi ekonomi daerah, infrastruktur pendukung, dan kapasitas sumber daya manusia terhadap Pendapatan Asli Daerah. Populasi penelitian terdiri atas aparatur pemerintah daerah dan pihak-pihak yang terkait dengan pengelolaan Pendapatan Asli Daerah di Kabupaten Maros, dengan sampel yang ditentukan menggunakan teknik purposive sampling. Data dikumpulkan melalui penyebaran kuesioner menggunakan skala Likert lima poin yang didukung oleh data sekunder dari dokumen resmi pemerintah daerah. Analisis data dilakukan menggunakan analisis regresi linear berganda dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa kebijakan pajak daerah, tingkat kepatuhan wajib pajak, kualitas pelayanan publik, dan infrastruktur pendukung berpengaruh positif dan signifikan terhadap Pendapatan Asli Daerah. Sebaliknya, kondisi ekonomi daerah berpengaruh negatif dan signifikan terhadap Pendapatan Asli Daerah, sedangkan kapasitas sumber daya manusia tidak menunjukkan pengaruh yang signifikan. Temuan tersebut mengindikasikan bahwa peningkatan efektivitas kebijakan perpajakan, kepatuhan wajib pajak, kualitas pelayanan publik, dan pembangunan infrastruktur merupakan faktor utama dalam meningkatkan kinerja penerimaan Pendapatan Asli Daerah. Implikasi penelitian memberikan rekomendasi kepada Pemerintah Kabupaten Maros untuk memperkuat reformasi administrasi perpajakan daerah, meningkatkan kualitas pelayanan publik, mengoptimalkan pembangunan infrastruktur pendukung, serta memperkuat kapasitas kelembagaan guna mewujudkan kemandirian fiskal daerah yang berkelanjutan. This study aims to examine the factors affecting Regional Original Revenue (PAD) in the Maros Regency Government. The study employed a quantitative approach using an explanatory research design to investigate the influence of regional tax policy, taxpayer compliance, public service quality, regional economic conditions, supporting infrastructure, and human resource capacity on Regional Original Revenue. The population consisted of local government officials and stakeholders involved in regional revenue management, with respondents selected using a purposive sampling technique. Data were collected through a five-point Likert-scale questionnaire, supported by secondary data obtained from official local government documents. Data were analyzed using multiple linear regression analysis with the assistance of SPSS software. The findings reveal that regional tax policy, taxpayer compliance, public service quality, and supporting infrastructure have positive and significant effects on Regional Original Revenue. In contrast, regional economic conditions have a negative and significant effect on Regional Original Revenue, while human resource capacity does not have a significant effect. These findings indicate that improving tax policy implementation, strengthening taxpayer compliance, enhancing public service quality, and expanding supporting infrastructure are key factors in increasing Regional Original Revenue. The study recommends that the Maros Regency Government strengthen local tax administration reforms, improve public service quality, optimize infrastructure development, and enhance institutional capacity to achieve sustainable regional fiscal independence.
ANALISIS PENERAPAN NILAI UTAMA ASN BER-AKHLAK DAN KECERDASAN EMOSIONAL TERHADAP KINERJA PEGAWAI MELALUI MOTIVASI KERJA PADA ASN DI BKPSDMD KOTA MAKASSAR Humairah, Nurfadilah; Mardjuni, Sukmawati; Menne, Firman
Indonesian Journal of Business and Management Vol. 8 No. 2 (2026): Indonesian Journal of Business and Management, Juni 2026
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v8i2.5991

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh nilai utama ASN Ber-AKHLAK dan kecerdasan emosional terhadap kinerja pegawai, serta peran mediasi motivasi kerja pada ASN di BKPSDMD Kota Makassar. Metode yang digunakan adalah pendekatan kuantitatif dengan teknik analisis Structural Equation Modeling berbasis Partial Least Square (SEM-PLS) menggunakan SmartPLS 4.1.0.8. Sampel terdiri dari 83 ASN yang ditentukan melalui teknik sampling jenuh. Hasil penelitian menunjukkan bahwa nilai utama ASN Ber-AKHLAK dan kecerdasan emosional berpengaruh signifikan terhadap motivasi kerja dan kinerja pegawai. Selain itu, motivasi kerja terbukti memediasi pengaruh nilai utama ASN Ber-AKHLAK dan kecerdasan emosional terhadap kinerja pegawai. Temuan ini menegaskan pentingnya integrasi nilai-nilai etika ASN dan kecerdasan emosional sebagai dasar pembentukan perilaku kerja yang produktif dan profesional dalam sektor pelayanan publik. This study aims to examine the influence of the core values of ASN Ber-AKHLAK and emotional intelligence on employee performance, with work motivation serving as a mediating variable, at the BKPSDMD office in Makassar City. A quantitative approach was employed, using Structural Equation Modeling based on Partial Least Square (SEM-PLS) through SmartPLS version 4.1.0.8. The sample comprised 83 civil servants selected through saturated sampling. The results revealed that both the ASN core values and emotional intelligence significantly influence work motivation and employee performance. Moreover, work motivation was found to mediate the relationship between these core values and emotional intelligence with employee performance. These findings highlight the critical role of ethical values and emotional intelligence in fostering productive and professional work behavior within public sector organizations.
ANALISIS SERTIFIKASI DAN KOMPLEKSITAS AUDIT TERHADAP KUALITAS AUDIT MELALUI PEMAHAMAN SISTEM INFORMASI DI SATUAN PENGAWAS INTERNAL PADA KANTOR PUSAT BPJS KETENAGAKERJAAN Prayoga, Riyan; Saleh, Muhammad Yusuf; Menne, Firman
Indonesian Journal of Business and Management Vol. 8 No. 2 (2026): Indonesian Journal of Business and Management, Juni 2026
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v8i2.7789

Abstract

Penelitian ini bertujuan untuk menganalisis secara komprehensif pengaruh Sertifikasi dan Kompleksitas Audit terhadap Kualitas Audit melalui peran moderasi Pemahaman Sistem Informasi pada Satuan Pengawas Internal Kantor Pusat BPJS Ketenagakerjaan. Kualitas audit menjadi aspek strategis dalam mewujudkan akuntabilitas dan transparansi pengelolaan keuangan, terlebih pada institusi publik yang mengelola dana masyarakat dalam skala besar. Sertifikasi auditor dipandang sebagai representasi kompetensi profesional yang dapat meningkatkan ketepatan, ketelitian, serta objektivitas auditor dalam pelaksanaan audit. Di sisi lain, kompleksitas audit sering kali memunculkan tantangan teknis dan prosedural yang dapat memengaruhi efektivitas proses audit. Pemahaman sistem informasi menjadi variabel moderasi yang berperan penting dalam memperkuat hubungan antara sertifikasi, kompleksitas audit, dan kualitas audit, mengingat auditor saat ini dituntut untuk mampu memahami arsitektur sistem informasi dan mekanisme pengolahan data digital. Penelitian menggunakan pendekatan kuantitatif dengan teknik analisis Partial Least Square (PLS) untuk menguji hubungan antarvariabel secara simultan. Sampel penelitian adalah 42 auditor internal BPJS Ketenagakerjaan yang dipilih secara sensus. Hasil penelitian menunjukkan bahwa Sertifikasi Auditor, Kompleksitas Audit, dan Pemahaman Sistem Informasi berpengaruh positif dan signifikan terhadap Kualitas Audit. Selain itu, Sertifikasi Auditor dan Kompleksitas Audit terbukti berpengaruh positif dan signifikan terhadap Pemahaman Sistem Informasi. Temuan penting lainnya menunjukkan bahwa Pemahaman Sistem Informasi mampu memoderasi secara signifikan hubungan antara Sertifikasi dan Kompleksitas Audit terhadap Kualitas Audit. Nilai R-square sebesar 0,80 mengindikasikan bahwa 80% variabilitas Kualitas Audit dapat dijelaskan oleh ketiga variabel tersebut, sedangkan sisanya dipengaruhi oleh faktor lain di luar penelitian ini. This study aims to comprehensively analyze the influence of Work Culture on Employee Performance and examine the moderating role of Transformational Leadership in strengthening that relationship. The research was conducted at the Tompobulu District Office in Maros Regency, using a descriptive-quantitative approach and an explanatory research design to examine causal relationships among variables empirically. The study population consisted of 47 employees, all of whom were selected as respondents through saturated sampling to ensure complete representation of organizational conditions. Data were collected using a structured questionnaire that had undergone validity and reliability testing, and data analysis was performed using simple linear regression and Moderated Regression Analysis (MRA) in SPSS version 25. The findings reveal that Work Culture has a positive and significant influence on Employee Performance, indicating that stronger internalization of Work Culture is associated with better performance outcomes among government employees. Furthermore, Transformational Leadership positively moderates the relationship between Work Culture and Employee Performance. Transformational leaders inspire, motivate, and guide employees to work with greater discipline, responsibility, and commitment in delivering optimal public services. These results confirm that the combination of a strong organizational culture and visionary leadership provides a strategic foundation for improving the professionalism and performance of local government apparatus.
Consumer Perceptions of Influencer Authenticity: A Sharia Economic Law Perspective on Generation Z Nurhilalia Nurhilalia; Muhammad Yusuf; Firman Menne; Yulia Yunita Yusuf
Mawaddah: Jurnal Hukum Keluarga Islam Vol 3 No 2 (2025): November
Publisher : Universitas Muhammadiyah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52496/mjhki.v3i2.73

Abstract

This study examines how Generation Z consumers in urban Indonesia (West Java) perceive influencer authenticity in online fashion marketing through the lens of Sharia Economic Law. While prior studies have extensively explored influencer authenticity, limited attention has been given to its integration with Islamic legal-ethical principles, particularly within a normative-empirical framework. Moreover, existing research tends to overlook how authenticity is operationalized within Sharia-based ethical boundaries in digital marketing contexts. Addressing this gap, the study draws on fiqh al-muʿāmalāt concepts, including transparency (bayān), honesty (ṣidq), and the prohibition of deception (tadlīs). A qualitative case study approach was employed, involving semi-structured interviews with 20 social media users aged 18–25. Data were analyzed thematically using Braun and Clarke’s (2006) framework with NVivo support. The findings identify five key dimensions of perceived authenticity: transparency and consistency, trustworthiness, relatability (homophily), parasocial interaction, and alignment with Sharia-compliant values. Authenticity functions as a mediating construct linking influencer attributes to consumer trust and ethical judgment. The results further indicate that micro influencers are perceived as more authentic and ethically aligned than celebrity endorsers, while inadequate sponsorship disclosure raises concerns related to gharar and tadlīs. This study contributes theoretically by proposing an integrated authenticity framework grounded in Sharia Economic Law, extending existing influencer marketing literature beyond secular perspectives. As a research implication, it highlights the need to reconceptualize authenticity as a legally and ethically bounded construct in digital marketing contexts. Practically, the findings inform the development of transparent and Sharia-compliant marketing strategies in Muslim-majority markets.
Co-Authors A. Ashari Jalil Abduh, Thamrin Abduh, Thamrin Abdul Karim Abidin, Hadi Yusran Zaenal Adil Setiawan Ahmad Muchlis Akhmad Anugrah Algifahri, La Ode Muhamad Ferdiansyah Ali Wardana, Mohamad Ambari, May Elza Amran Amran Andi Mattingaragau Anggi Febrianti Antong Antong Anwar, Dwi Indah Novtanty Aras, Andi Dhiya Salsabila Arfa, Muhammad Akbar Ashary, Ulfirah Mutmainnah Asmena Nasriati Aziz, Muhammad Agung Baehaqi Baharuddin, Sitti Mujahida Bau, Andi Soraya Tenri Cahyono Cahyono Chahyono, Chahyono Eka Andini Erni Indrawati Eviyin, Kang Fajar, Auliyah Fatimatuz Zahra, Fatimatuz Firman, Firman H. Geby, Geby Hadianto, Hadianto Hasanuddin Remmang, Hasanuddin Hasna Sri Wahyuli Herlinda Herlinda Herlinda Herlinda, Herlinda Herman Herman Herminawati Abubakar, Herminawati Hidayat, Sri Humahera Yanti Humairah, Nurfadilah Husain, Fita Paramitha Islami, Fahman J, Jusriadi Jumarding, Ahmad Kadir, Muhammad Subhan Kurniadi, Ichsan La Ode Hasiara Laming, Ripa Fajarina Lanita Winata, Lanita Lukman Setiawan Malik Malik, Malik Miah Said Muhammad Agung Aziz Muhammad Idris Muhammad Idrus Muhammad Yusuf Muhammad Yusuf Muhammad Yusuf Saleh Muhammad Yusuf Saleh Ningsih, Fahriya Nugraha Septiana Pamungkas Nur Fadhila Amri Nur Indah Astuti Pajar nur, Indrayani Nur, Muhammad Ichsan M. Nur, Rafli Nurhidayanti S. Nurhilalia Nurhilalia Nurhilalia, Nurhilalia Omasrianto, Omasrianto Osman Lewangka, Osman Paliling, Jilhiyani Pirilya Pappa, Lira Paramban, Ikawati Nensi Pasari, Theresia Ingrit Pratiwi, Dian Irda Prayoga, Riyan Prihantoro, Rian Primanthoro, Ramdhan Priogandi, Andi Mansahid Purnawarman, Andi Purwasetiawatik, Titin F. Putri, Indriani Alni Ramli Ramli Rante, Dewi Rosnaini, Andi Ruslan, Muhlis Sabriadi, Sabriadi Sabrin Sabrin, Sabrin Sadam H.I Hasan Said, Miah Saleh, Muh. Yusuf Santoso, Dewi Anggraeni Saputra, Yuniarto Marsal Sating, Waspada Sembiring, Rinawati Setiawan, Adil Sibali, Alwi Situmorang, Juliana Sopyan Sopyan Sri Anggriany Djalil Sukmawati Mardjuni, Sukmawati Suriani, Seri Syamsuddin, Indah Syarifuddin Syarifuddin Tantri, Nyi Ayu Thalib, Tarmizi Thanwain, Thanwain Tohir Mabruri Tri Frida Suryati Tri Mahyuni, Enni Utan, Benediktus Ariadi Lolo Wabula, Sri Wulan wahyuni wahyuni Wahyuni, Izmi Widya Waspada Santing Waspada, Waspada Widya Handayani Bakri Windasari Windasari, Windasari Yulia Yunita Yusuf Yuni Kartika, Yuni Yunus, Muh. Kafrawi Yunus, Muhammad Kafrawi Yusuf, Yulia Yunita Zulkifli Makkawaru