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All Journal Jurnal Edueco Advances in Management & Financial Reporting Jurnal Pengabdian Kepada Masyarakat Journal of Studies in Academic, Humanities, Research, and Innovation Journal Development Manecos Lentera Negeri
William Surya Limoa
Sekolah Tinggi Ilmu Ekonomi Nusantara Makasar
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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PENERAPAN SISTEM PEMUNGUTAN PAJAK PARKIR PADA BAPENDA KOTA MAKASSAR ILHAM ZAINUDDIN SALLE; Amirah Kallabe; Sudirman Kati; William Surya Limoa; Josina Lawalata
Jurnal Edueco Vol. 5 No. 2 (2022): Desember
Publisher : Prodi Pendidikan Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/edueco.v5i2.137

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat penerapan sistem pemungutan pajak parkir dalam upaya meningkatkan pendapatan asli daerah (PAD) pada Bapenda Kota Makassar. Metode analisis data yang digunakan adalah metode kualitatif, yaitu mengumpulkan data kemudian melakukan wawancara dan analisa serta diolah dari obyek yang diteliti dengan kriteria yang telah ditetapkan. Hasil penelitian menunjukkan bahwa kontribusi Pajak Parkir terhadap PAD Kota Makassar dikatakan rendah atau tidak melewati target yang telah di tentukan dikarenakan wajib pajak parkir tidak taat atau lalai membayar pajak.
The Impact of Financial Management Practices on the Growth of Small and Medium Enterprises (SMEs) in Makassar Khair, Muhammad Miftahul; Salle, Ilham Z.; Limoa, William S.; Yuliana, Leny
Journal Development Manecos Vol. 3 No. 1 (2025): Journal Development Manecos
Publisher : Scieclouds Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71435/604104

Abstract

This study examines the impact of financial management practices on the growth of Small and Medium Enterprises (SMEs) in Makassar using a quantitative research design. Data were collected from 180 SMEs across diverse sectors, including retail, manufacturing, agriculture, and services, through structured questionnaires. The study focused on four key financial management practices: financial record-keeping, budgeting, financial planning, and cash flow management, measured alongside SME growth indicators such as revenue, profitability, employee expansion, and market reach. Multiple regression analysis revealed that financial management practices collectively explained 72% of the variance in SME growth, with financial record-keeping (Beta = 0.46) emerging as the most influential factor. Budgeting (Beta = 0.38), financial planning (Beta = 0.36), and cash flow management (Beta = 0.33) also significantly contributed to growth, highlighting the importance of these practices in ensuring business sustainability and expansion. This research addresses a notable gap in existing literature by providing localized insights into SME financial management practices in a developing economy context and quantifying their impact. The findings emphasize the synergistic effect of integrating these practices and underscore the need for targeted training and policy interventions to enhance financial literacy and resource accessibility for SMEs in Makassar. These results offer actionable recommendations for SME owners, policymakers, and researchers aiming to foster sustainable business growth in similar environments.
Brewing The Experiences: Mapping Service Quality And Consumer Behavior In Coffeeshops Through SERVQUAL And Importance Performance Analysis Achmad Ridha; William Suryanto Limoa
Journal of Studies in Academic, Humanities, Research, and Innovation Vol. 2 No. 2 (2025): December 2025
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/sahri.v2i2.600

Abstract

This study aims to analyze service quality and consumer behavior among Generation Z customers visiting coffeeshops in Makassar using the SERVQUAL and Importance–Performance Analysis (IPA) models. The research adopts a quantitative descriptive approach with a sample of 100 Gen Z respondents who frequently visit popular and social media–visible coffeeshops. Data were collected using a structured questionnaire adapted from the SERVQUAL framework developed by Parasuraman et al. (1988), comprising 22 indicators distributed across five dimensions: tangibles, reliability, responsiveness, assurance, and empathy. The validity and reliability tests confirmed all indicators were valid (r > 0.197) and reliable (Cronbach’s Alpha = 0.903 for perception, 0.866 for expectation). The SERVQUAL analysis revealed negative gap values in all dimensions, indicating that service performance has not fully met customer expectations. The largest gap appeared in responsiveness (–0.49), showing that service promptness and attentiveness require improvement, while tangibles (–0.13) and assurance (–0.05) were relatively better. The IPA results mapped responsiveness indicators into the “Concentrate Here” quadrant, highlighting the need for managerial action, while tangibles and empathy were placed in “Keep Up the Good Work.” Overall, the findings emphasize that Gen Z consumers value fast, interactive, and personalized service experiences, underscoring the urgency for coffeeshop managers to enhance operational agility and technological adaptation to strengthen satisfaction and loyalty.
Technology-based financial management transformation for effective strategic decision making William S. Limoa; Agus Arman
Lentera Negeri Vol. 7 No. 1 (2026): Lentera Negeri
Publisher : Indonesian Institute For Counseling, Education and Therapy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/991900

Abstract

The rapid development of digital technology has transformed financial management practices and strategic decision-making processes in modern organizations. Technologies such as cloud computing, enterprise resource planning systems, big data analytics, and artificial intelligence enable organizations to process financial information more efficiently, improve transparency, and support data-driven strategic decisions. Therefore, this study aims to analyze the role of technology-based financial management transformation in improving the effectiveness of strategic decision-making within organizations. This research employs a qualitative approach using a literature review design. Secondary data were collected from peer-reviewed journals, books, conference proceedings, and research reports obtained from academic databases including Google Scholar, Scopus, and ScienceDirect. The findings reveal that digital financial transformation enhances operational efficiency, financial transparency, predictive financial analysis, and organizational competitiveness through the integration of financial data analytics and automated financial systems. However, the study also identifies several critical challenges, including cybersecurity vulnerability, algorithmic bias, technological dependency, and organizational inequality. The study concludes that effective digital financial transformation requires not only technological adoption but also ethical governance, digital resilience, and strategic organizational adaptation.
Peningkatan Pemahaman Manajemen Usaha bagi Pelaku UMKM Pemula di Kota Makassar William Suryanto Limoa; Achmad Ridha
Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2026): Jurnal Pengabdian Kepada Masyarakat
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jpkm.v2i2.2165

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam pembangunan ekonomi daerah, namun pelaku UMKM pemula masih menghadapi berbagai kendala dalam pengelolaan usaha, khususnya terkait pemahaman manajemen usaha. Di Kota Makassar, sebagian besar UMKM pemula dikelola secara berbasis keluarga dengan pola pengelolaan yang masih informal dan belum terstruktur. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman manajemen usaha bagi pelaku UMKM pemula melalui kegiatan sosialisasi. Kegiatan dilaksanakan dengan pendekatan edukatif-partisipatif dan melibatkan 20 pelaku UMKM pemula. Tahapan kegiatan meliputi pre-test, penyampaian materi secara interaktif, diskusi, dan post-test. Hasil evaluasi menunjukkan adanya peningkatan pemahaman peserta yang ditunjukkan oleh kenaikan skor post-test dibandingkan skor pre-test pada seluruh peserta. Temuan ini menunjukkan bahwa kegiatan sosialisasi manajemen usaha efektif dalam meningkatkan pemahaman manajerial pelaku UMKM pemula. Kegiatan ini diharapkan dapat menjadi langkah awal dalam membangun kesadaran manajemen usaha serta mendukung keberlanjutan UMKM pemula di Kota Makassar.
Locally Based Green Economy: The Role Of Msmes And Community Entrepreneurship In Driving Growth Sustainable Economy In Makassar City Leny Yuliana; William Limoa; Syamsu Alam
Journal of Studies in Academic, Humanities, Research, and Innovation Vol. 3 No. 1 (2026): Vol 3 No 1 June 2026
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/sahri.v3i1.1444

Abstract

The green economy has become a strategic framework for achieving sustainable development, particularly in developing countries where micro, small, and medium enterprises (MSMEs) play a dominant role in job creation and innovation. This study aims to analyze the role of MSMEs and community-based entrepreneurship in driving sustainable economic growth in the context of Makassar City, Indonesia. The main issue addressed in this study is how local entrepreneurial practices and community initiatives contribute to the realization of a localized green economy model. This study uses a qualitative descriptive approach with data collection through semi-structured interviews with selected MSME owners, community leaders, and local government representatives. The primary data was supplemented with secondary data in the form of policy documents and regional development reports. The analysis was conducted using thematic coding to identify recurring patterns related to environmental awareness, resource efficiency, and socioeconomic empowerme The study's findings indicate that local MSMEs have begun integrating environmentally friendly practices such as waste reduction, product recycling, and energy efficiency, despite limited institutional support and financial incentives. Furthermore, community entrepreneurship fosters social innovation by linking environmental conservation efforts with improvements in community well-being. This study concludes that the transition to a green economy in Makassar City is driven not only by government policies but also by the collective awareness and adaptive capacity of local actors. Therefore, strengthening collaboration between MSMEs, local governments, and community networks is key to accelerating inclusive and sustainable green economic growth in urban areas in Indonesia. These findings contribute to the global discourse on bottom-up strategies for achieving the Sustainable Development Goals (SDGs) through locally-based green innovation.
Pendampingan Branding Produk Berbasis Artificial Intelligence bagi UMKM Pemula di Kota Makassar William Suryanto Limoa; Samsu Alam S; Lidya Anastasya; Achmad Ridha
Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 5 (2026): Jurnal Pengabdian Kepada Masyarakat
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jpkm.v2i5.2817

Abstract

UMKM pemula umumnya masih menghadapi kendala dalam membangun identitas merek, seperti belum memiliki logo, kemasan beridentitas, slogan, dan brand story, sehingga daya saing produk relatif rendah. Perkembangan Artificial Intelligence (AI) membuka peluang bagi UMKM untuk mengembangkan branding secara lebih efektif dan efisien. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan kapasitas UMKM pemula di Kota Makassar dalam membangun branding produk berbasis AI. Metode yang digunakan adalah Needs-Based Community Empowerment melalui tahapan identifikasi kebutuhan, sosialisasi, praktik penggunaan AI, pendampingan, dan evaluasi. Mitra kegiatan terdiri atas delapan UMKM sektor kuliner. Hasil kegiatan menunjukkan bahwa seluruh peserta berhasil menyusun identitas merek yang meliputi nama merek, logo, slogan, brand story, desain label, desain kemasan, dan Brand Identity Canvas, serta mengalami peningkatan pemahaman mengenai branding dan pemanfaatan AI. Kegiatan ini menunjukkan bahwa integrasi AI dalam pendampingan branding merupakan pendekatan yang efektif untuk meningkatkan kapasitas dan daya saing UMKM pemula.
Sustaining Prosperity: Exploring Fiscal and Financial Sustainability in the Context of Dynamic Fiscal Policy William S Limoa; Christoffel E F Weku
Advances in Management & Financial Reporting Vol. 2 No. 2 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v2i2.276

Abstract

Purpose: This study explores how fiscal policy and financial sustainability support sustainable economic prosperity amid global instability. It examines the impact of government taxation and spending decisions on economic outcomes, aggregate demand, employment, inflation, social welfare, infrastructure development, and income inequality. Financial sustainability is analyzed through prudent fiscal management and debt sustainability, focusing on long-term government finance viability and mitigating fiscal risks. Research Design and Methodology: The study employs a qualitative methodology, incorporating a comprehensive literature review of theoretical works, empirical studies, and policy analyses. Data is collected through systematic reviews of scholarly articles, books, policy reports, and official publications. Thematic analysis techniques, including coding and categorization, synthesize findings, with reflexivity to consider assumptions and biases. Findings and Discussion: The research underscores the importance of flexibility and adaptability in fiscal policy, highlighting automatic stabilizers and countercyclical policies for economic stabilization and sustainable growth. Prudent debt management, including debt restructuring and fiscal consolidation, is vital for mitigating fiscal risks and ensuring debt sustainability. The findings emphasize integrating fiscal sustainability with broader economic and social goals and the need for institutional reforms and international cooperation to enhance fiscal governance. Implications: The study provides insights for policymakers on the importance of fiscal prudence and sustainability. It advocates for a balanced approach that addresses short-term stabilization and long-term goals and calls for institutional reforms to improve fiscal discipline, transparency, and accountability. By integrating interdisciplinary perspectives, policymakers can develop resilient and sustainable fiscal policies that promote long-term prosperity and social equity.
Co-Authors Achmad Ridha Agus Arman, Agus Amirah Kallabe Ilham Z. Salle, Ilham Z. ILHAM ZAINUDDIN SALLE Josina Lawalata Khair, Muhammad Miftahul Leny Yuliana Lidya Anastasya Samsu Alam S Sudirman Kati Syamsu Alam Weku, Christoffel E F