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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Kumawula: Jurnal Pengabdian Kepada Masyarakat Bima Journal : Business, Management and Accounting Journal Golden Ratio of Mapping Idea and Literature Format Dinamika Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ilmiah Akuntansi dan Keuangan
Suhardi M. Anwar, Suhardi M.
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Social Sciences Other

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PENGARUH GAYA KEPEMIMPINAN MELAYANI, LINGKUNGAN KERJA, TEKNOLOGI INFORMASI DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI BADAN PENDAPATAN DAERAH KOTA PALOPO P, Mustafa; Anwar, Suhardi M.; Tahier, Ilham
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol 3 No 2 (2023): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/dinamika.v3i2.406

Abstract

Setiap Perangkat Daerah (PD) memiliki target kinerja yang harus direalisasikan dalam setiap tahun anggaran sebagaimana pada Badan Pendapatan Daerah Kota Palopo. Oleh sebab itu penelitian ini mencoba mendeskripsikan variabel - variabel penting yang dianggap telah memberikan kontribusi terhadap kinerja PD yang di jabarkan kedalam subjek dan objek penelitian. Subjek penelitian ini adalah kinerja segenap aparatur pada Bapenda Kota Palopo. Sedang objek penelitian ini meliputi gaya kepemimpinan, lingkungan kerja, teknologi informasi, disiplin kerja dan kinerja aparatur Bapenda Kota Palopo yang telah dijabarkan ke dalam Rencana Kerja (Renja) Bapenda Kota Palopo. Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif dengan pendekatan deskriptif inferensial. Populasi dalm penelitian ini meliputi seluruh pegawai bapenda sejumlah 172 orang yang terdiri dari 36 orang Aparatur Sipil Negara (ASN) dan 136 orang tenaga non ASN. Teknik sampling yang digunakan adalah simple random sampling yang terdiri dari 30 orang PNS dan 65 orang Non PNS. Tekhnik pengumpulan data yang digunakan dalam penelitian ini adalah penyebaran kuisioner melalui goggle form yang kemudian diolah menggunakan analisis SEM (Strukrural Equation Modeling) melalui aplikasi Smart PLS 3 for windows. Hasil penelitian gaya kepemimpinan (X1) berpengaruh signifikan (0,369) terhadap kinerja pegawai, lingkungan kerja (X2) tidak berpengaruh signifikan (-0,235) terhadap kinerja pegawai, teknologi informasi (X3) berpengaruh signifikan (0,325) terhadap kinerja pegawai dan disiplin kerja berpengaruh signifikan (0,484) terhadap kinerja pegawai pada Badan Pendapatan Daerah Kota Palopo.
Analysis of The Relationship between Self-Esteem and Mortality Salience on Ethical Ideology Through Ethical Beliefs among Accounting Department Salsabilah, Fatimah Sita; Junaidi, Junaidi; Anwar, Suhardi M.; Sahrir, Sahrir
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 13 No. 2 (2024): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/yfdr7s52

Abstract

This study aims to examine the relationship between self-esteem and the significance of death among accounting students towards ethical ideology through ethical beliefs. The sample consisted of 288 active accounting students from several universities in Indonesia, with structural equation modeling (SEM) used to test the research hypothesis. The research results on the mediation effect with a value of (0.288; p<0.0001) show that self-esteem through ethical beliefs as mediation significantly influences ethical ideology among accounting students, and (0.497; p<0.0001) shows that mortality salience through ethical beliefs as mediation also has a significant impact on ethical ideology among accounting students. The results of the research on the structural model directly (0.229; p<0.001, 0.986; p<0.001) show that self-esteem and mortality salience have a positive and significant effect on ethical ideology. Overall, the relationship between self-esteem and mortality salience on ethical ideology through ethical belief indicates that these two factors are interconnected and can shape the way students understand and apply ethical values.
UPAYA PENGEMBANGAN EKONOMI MASYARAKAT DENGAN MENJADIKAN BONGGOL PISANG SEBAGAI KERIPIK DI KELURAHAN SENDANA KECAMATAN SENDANA Junaidi, Junaidi; Anwar, Suhardi M.; Sari, Harmita
Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 6, No 1 (2023): Kumawula: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/kumawula.v6i1.38585

Abstract

Masyarakat di Kelurahan Sendana mayoritas pekerjaannya adalah petani. Disisi lain, letakKelurahan Sendana yang sangat strategis di mana merupakan salah satu kelurahan yang ada di KotaPalopo yang berpengaruh baik terhadap bidang pertanian. Letak geografisnya yang berada dilerengpegunungan membuat banyak tumbuhan yang dapat tumbuh di daerah ini termasuk pohon pisangyang masih banyak ditemukan di daerah ini. Melihat peluang yang ada di Kelurahan Sendana inimengenai pemanfaatan pohon pisang, KKN-T Universitas Muhammadiyah Palopo Posko 15berinisiatif untuk mengadakan pelatihan pembuatan keripik dari bonggol pisang. Metode yangdigunakan dalam pelaksanaan pengabdian ini adalah sosialisasi dan praktik. Sosialisasi tersebutdilakukan agar masyarakat memahami bahwa pemanfaatan bonggol pisang sebenarnya dapatdilakukan untuk meningkatkan perekonomian. Sedangkan praktik yang dilakukan untukmemberikan pengalaman langsung kepada masyarakat tentang bagaimana cara mengolah bonggolpisang, dimulai dari bagaimana cara mendapatkan bonggol pisang, proses pembuatan, pengemasanbahkan metode dan strategi strategi pemasaran.
Analysis of the Role of Spiritual Well-Being on Ethical Judgment Among Accounting Students Rosdiana, Siti; Junaidi, Junaidi; Anwar, Suhardi M.; Sahrir, Sahrir
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 14 No. 1 (2025): Nominal April 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v14i1.77030

Abstract

The purpose of this study was to determine how the spiritual well-being (SWB) variable as a personal factor affects the ethical judgment of accounting students both directly and through mediating variables such as materialism, ethical ideology, and ethical beliefs. Structural Equation Modeling (SEM) was used to test the research hypothesis model. A total of 288 survey data were collected from accounting students from universities in Sulawesi and outside Sulawesi. The results showed that the variables of spiritual well-being and ethical ideology and ethical beliefs of accounting students have a positive and significant relationship; however, the variables of spiritual well-being and materialism show an insignificant relationship. The moral factors of ethical ideology and ethical beliefs of accounting students show a positive and significant influence on ethical considerations; the materialism variable is rejected because it shows an insignificant relationship to students' ethical judgments. The implications of this study are that it can be a reference for further researchers related to the proposed variables. Keywords: Spiritual Well-Being, Ethical Ideology, Ethical Judgment, Accounting, SEM ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui bagaimana variabel kesejahteraan spiritual (SWB) sebagai faktor pribadi mempengaruhi penilaian etis mahasiswa akuntansi baik secara langsung maupun melalui variabel mediasi seperti materialisme, ideologi etika, dan keyakinan etika. Structural Equation Modeling (SEM) digunakan untuk menguji model hipotesis penelitian. Sebanyak 288 data survei dikumpulkan dari mahasiswa akuntansi dari universitas di Sulawesi dan di luar Sulawesi. Hasil penelitian menunjukkan bahwa variabel kesejahteraan spiritual dan ideologi etika serta keyakinan etika mahasiswa akuntansi memiliki hubungan yang positif dan signifikan; namun, variabel kesejahteraan spiritual dan materialisme menunjukkan hubungan yang tidak signifikan. Faktor moral ideologi etika dan keyakinan etika mahasiswa akuntansi menunjukkan pengaruh positif dan signifikan terhadap pertimbangan etis; variabel materialisme ditolak karena menunjukkan hubungan yang tidak signifikan terhadap penilaian etis siswa. Implikasi dari penelitian ini adalah dapat menjadi dasar acuan untuk peneliti selanjutnya yang berkaitan dengan variabel diajukan. Kata Kunci: Kesejahteraan Spiritual, Ideologi Etis, Penilaian Etis, Akuntansi, SEM
The Influence of Lifestyle, Price Perception, and Product Quality on Mobile Phone Purchase Decision Rahmatia, R.; Anwar, Suhardi M.; Halim, Ibrahim; Sari, Harmita
Golden Ratio of Mapping Idea and Literature Format Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v6i1.1396

Abstract

This study aims to determine the contribution of lifestyle, price perception, and product quality to purchasing Oppo mobile phones at the Mulia Cell Store, Palopo City, Indonesia. The study population includes all Oppo consumers at the store, with a sample of 30 respondents selected using purposive sampling techniques. This study uses a quantitative approach, with data collection techniques through observation, questionnaire distribution, and documentation. Data analysis was carried out using SPSS version 26. The results of the study indicate that, (1) lifestyle has a positive and significant effect on purchasing decisions, (2) product quality does not have a significant effect, (3) price perception has a significant positive effect on purchasing decisions, and (4) simultaneously, the three variables have a joint effect on purchasing decisions. This study provides a practical contribution for business actors, especially Mulia Cell Store owners, in developing marketing strategies adjusted to consumer lifestyles, price perceptions, and product quality to improve purchasing decisions.
ANALISIS KEBUTUHAN DAN KEBIJAKAN PENDIRIAN BUMD : STRATEGI PENINGKATAN PENDAPATAN ASLI DAERAH DI WILAYAH KONSESI TAMBANG Anwar, Suhardi M.; Pajarianto, Hadi; Tahier, Ilham; Tangmallun, Serli
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6361

Abstract

Pendirian Badan Usaha Milik Daerah (BUMD) merupakan strategi yang diarahkan untuk meningkatkan Pendapatan Asli Daerah (PAD). Artikel ini mengkaji kesesuaian antara kebutuhan daerah dan potensi sektor pertambangan sebagai dasar kebijakan pendirian BUMD. Tujuan penelitian ini adalah untuk memetakan prioritas strategi dan upaya peningkatan PAD, sehingga dapat meningkatkan kesejahteraan masyarakat. Penelitian ini menggunakan pendekatan Analytical Hierarchy Process (AHP) yang memiliki kemampuan untuk memetakan informasi secara terstruktur dan memberikan gambaran menyeluruh tentang posisi suatu organisasi untuk mendapatkan bobot prioritas terbaik dalam pengambilan keputusan. Hasil penelitian menunjukkan bahwa PAD dapat ditingkatkan dengan priotitas strategi, yakni; pertama, pendirian BUMD sebagai strategi pertama, fasilitasi tenaga kerja untuk sertifikasi sebagai skenario kedua, monitoring lingkungan sebagai strategi skenario ketiga. Pertambangan selain berkontribusi terhadap pendapatan asli daerah juga berpotensi merusak lingkungan. Oleh karena itu, pada AHP jelas bahwa monitoring lingkungan juga menjadi salah satu prioritas teridentifikasi.
Effect of Workload, Work Stress Management, And Work Motivation On Employee Performance At PDAM Tirta Bukae Luwu Utara Mardian, Mardian; Anwar, Suhardi M.; Mustafa, Sri wahyuni
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1227-1238

Abstract

Purpose: This study aims to examine the influence of workload, work stress control, and work motivation on employee performance at PDAM Tirta Bukae, North Luwu Regency. Methodology: Using a quantitative approach, data were collected through questionnaires from 70 employees who formed the total sampling. Data analysis was performed using multiple linear regression using SPSS. Results and Findings: Research shows that work stress management and work motivation have a positive and significant effect on employee performance (p < 0.05), while workload has no significant effect (p > 0.05). These findings emphasize the importance of stress management and increased motivation in boosting work productivity, while disproportionate workload does not directly impact performance. Novelty and Originality: The uniqueness of this study lies in its approach, which simultaneously integrates three key variables within the context of regional public organizations, a topic that has not been widely researched before. Compared with previous studies that generally focused on one or two aspects, this research makes an original contribution to the development of employee performance models in the public service sector. Conclusion: This study shows that work stress management and work motivation have a significant effect on employee performance at PDAM Tirta Bukae, North Luwu, while workload does not have a significant effect. Type of Paper: Empirical Research Articles.
Effectiveness Of Village Fund Management In Improving Community Welfare In Mangalle Village Sofyan, Sofyan .S; Anwar, Suhardi M.; Wahida, Altri
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1323-1334

Abstract

Purpose: This study aims to describe the effectiveness of village fund management in improving community welfare in Mangalle Village, Mappedeceng District, North Luwu Regency. Methodology:This study used a qualitative method with a descriptive approach and data collection techniques through observation, interviews, and documentation. The research was conducted over a two-month period. The research informants consisted of village officials and the Mangalle Village community. Results: The results showed that the management of village funds has been running effectively, with implementation in accordance with the stages of planning, implementation, and supervision. This effectiveness is reflected in the achievement of community welfare indicators including social justice, economic justice, and democratic justice. Social justice can be seen from increased access to education, health, and fulfillment of basic needs. Economic justice is achieved through increased income and home ownership, as well as support for agricultural infrastructure. Meanwhile, democratic justice is reflected in a sense of security and openness of public information. The active participation of the community in village meetings also strengthens the accountability of fund management. Findings: Although the management of village funds has fulfilled the welfare of the community, there are still obstacles such as delays in reporting and the existence of websites in the reporting system, as well as budget transfers in the management of village funds and the lack of security programs for the village community. The village government has shown its commitment to continue improving the existing system in order to achieve the overall welfare of the community. Novelty: This study provides insight into the effectiveness of village fund management based on indicators of social justice, economic justice, and democratic justice for the welfare of the community. Conclusion: ultimately, this study is expected to help Mangalle village and become a model for other villages in managing their finances wisely. Paper type: descriptive qualitative research
Co-Authors Altri Wahida Harmita Sari, Harmita Ibrahim Halim, Ibrahim Junaidi Junaidi Mardian Mardian P, Mustafa Pajarianto, Hadi Rahmatia, R. Rosdiana, Siti Sahrir, Sahrir Salsabilah, Fatimah Sita Sofyan, Sofyan .S Tahier, Ilham Tangmallun, Serli