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All Journal Journal of Humanity Jurnal Ekonomi dan Bisnis Islam Jurnal Mirai Management Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Manajemen STIE Muhammadiyah Palopo Inovator : Jurnal Manajemen JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ilmiah Ecosystem Jurnal Kajian Peradaban Islam PENGABDI: Jurnal Hasil Pengabdian Masyarakat Indonesian Journal of Business and Management Jurnal Kajian Peradaban Islam Jurnal Iqtisaduna Jurnal Ilmu dan Teknologi Peternakan Terpadu (JITPU) Bosowa Journal of Education Mawaddah: Jurnal Hukum Keluarga Islam INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) Jurnal Penelitian Pendidikan Indonesia Access: Journal of Accounting, Finance and Sharia Accounting
Firman Menne
Program Studi Manajemen Program Pascasarjana, Universitas Bosowa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Optimizing online business management in the fashion sector in increasing sales volume Nurhilalia, Nurhilalia; Yusuf, Muhammad; Menne, Firman; Baharuddin, Sitti Mujahida; Setiawan, Lukman
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 9 No. 4 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232308

Abstract

The business world is a business that has the potential to improve the welfare of business actors. Every business actor certainly wants his sales volume to increase which means his income will also increase, including online business people in the fashion sector. This study aims to determine how to optimize online business management so as to increase income insights that will be used for business development and business expansion so as to minimize unemployment through the employment opportunities needed. The research method used is descriptive quantitative with data collection techniques through observation, interviews, documentation and distributing questionnaires via g-form. The number of respondents was 200 people selected by purposive sampling. The results showed that there are several proven ways to increase sales volume, namely determining the target market, product quality and guarantee, store design, promotion and financial management. Through these strategies, it is known that business people who experience a decline in sales volume can gradually increase their income again.
PENGARUH KUALITAS LAYANAN ELEKTRONIK DAN KEPERCAYAAN TERHADAP LOYALITAS PELANGGAN MELALUI KEPUASAN PELANGGAN APLIKASI PLN MOBILE PADA PT PLN (PERSERO) UP3 PALU Akhmad Anugrah; Firman Menne; Miah Said
Indonesian Journal of Business and Management Vol. 8 No. 1 (2025): Indonesian Journal of Business and Management, Desember 2025
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v8i1.5281

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh kualitas layanan elektronik dan kepercayaan terhadap loyalitas dan kepuasan pelanggan, serta pengaruh kualitas kualitas layanan elektronik dan kepercayaan terhadap loyalitas pelanggan melalui kepuasan pelanggan. Penelitian ini menggunakan pendekatan kuantitatif, pengumpulan data melalui kuesioner online, dengan teknik analisis data menggunakan metode metode PLS-SEM menggunakan software SmartPLS versi 4.0. Hasil penelitian diperoleh temuan bahwa kualitas layanan elektronik berpengaruh langsung terhadap kepuasan pelanggan, kepercayaan berpengaruh langsung terhadap kepuasan pelanggan, kualitas layanan elektronik berpengaruh langsung terhadap loyalitas pelanggan, kepercayaan berpengaruh langsung terhadap loyalitas pelanggan, dan kepuasan pelanggan berpengaruh langsung terhadap loyalitas pelanggan. Hasil uji mediasi diperoleh temuan bahwa kepuasan pelanggan dapat memediasi pengaruh kualitas layanan elektronik dan kepercayaan terhadap loyalitas pelanggan pada pada PT PLN (Persero) UP3 Palu. The aim of this research is to determine and analyze the influence of electronic service quality and trust on customer loyalty and satisfaction, as well as the influence of electronic service quality and trust on customer loyalty through customer satisfaction. This research uses a quantitative approach, collecting data via online questionnaires, with data analysis techniques using the PLS-SEM method using SmartPLS software version 4.0. The results of the research found that electronic service quality has a direct effect on customer satisfaction, trust has a direct effect on customer satisfaction, electronic service quality has a direct effect on customer loyalty, trust has a direct effect on customer loyalty, and customer satisfaction has a direct effect on customer loyalty. The results of the mediation test found that customer satisfaction can mediate the influence of electronic service quality and trust on customer loyalty at PT PLN (Persero) UP3 Palu.
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.
Consumer Perceptions of Influencer Authenticity: A Sharia Economic Law Perspective on Generation Z Nurhilalia, Nurhilalia; Yusuf, Muhammad; Menne, Firman; Yusuf, Yulia Yunita
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 Adamsah, Bahtiar Adil Setiawan Ahmad Muchlis Akhmad Anugrah Algifahri, La Ode Muhamad Ferdiansyah Ali Wardana, Mohamad Ambari, May Elza Amran Amran 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 Herlinda Herlinda, Herlinda Herman Herman Herminawati Abubakar, Herminawati Hidayat, Sri Humahera Yanti Husain, Fita Paramitha Inomjon, Qudratov Ismail, Shafinar J, Jusriadi Juliana Juliana Jumarding, Ahmad Kadir, Muhammad Subhan Kurniadi, Ichsan La Ode Hasiara Laming, Ripa Fajarina Lanita Winata, Lanita Malik Malik, Malik Miah Said Muhammad Agung Aziz Muhammad Idris Muhammad Idrus Muhammad Yusuf Muhammad Yusuf Saleh Ningsih, Fahriya Nur Fadhila Amri Nur Indah Astuti Pajar nur, Indrayani Nur, Muhammad Ichsan M. Nur, Rafli Nurhidayanti S. Nurhilalia, Nurhilalia Omasrianto, Omasrianto Osman Lewangka, Osman Paliling, Jilhiyani Pirilya Pappa, Lira Paramban, Ikawati Nensi Pasari, Theresia Ingrit Pratiwi, Dian Irda 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 Setiawan, Lukman Sibali, Alwi Situmorang, Juliana Solly Aryza Sopyan Sopyan Sri Anggriany Djalil Suriani, Seri Syamsuddin, Indah Syarifuddin Syarifuddin Tantri, Nyi Ayu Thalib, Tarmizi Thanwain, Thanwain Tohir Mabruri Tri Frida Suryati Tri Mahyuni, Enni Utami, Suci Apriliani Utan, Benediktus Ariadi Lolo Wabula, Sri Wulan wahyuni wahyuni Wahyuni, Izmi Widya Waspada Santing Windasari Windasari, Windasari Yuni Kartika, Yuni Yunus, Muh. Kafrawi Yunus, Muhammad Kafrawi Yusuf, Yulia Yunita Zulkifli Makkawaru