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All Journal Syntax Literate: Jurnal Ilmiah Indonesia JURNAL MANAJEMEN Syntax Idea Jurnal Ekonomi Al-Buhuts (e-journal) Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Penelitian Pendidikan Indonesia
Haeruddin Haeruddin
Politeknik LP3i Makassar
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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THE INFLUENCE OF EXPORT IMPORT SERVICE QUALITY AND SERVICE FACILITIES ON EMPLOYEE PERFORMANCE Haeruddin Haeruddin
JPIM (Jurnal Penelitian Ilmu Manajemen) Vol 9 No 1 (2024): JPIM (Jurnal Penelitian Ilmu Manajemen)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpim.v9i1.1995

Abstract

The aim of this research is to determine and analyze partially and simultaneously the influence of quality of export and import services and service facilities on employee performance at the Madya Customs and Excise Service and Supervision Office, Type B Makassar. The total population at the Makassar Customs and Excise Supervision and Services Office, Type B, Madya Customs, is 127 employees and the sample uses the Slovin formula method with the total sample obtained being 96 people. The research method uses a quantitative descriptive approach and hypothesis testing uses the multiple linear regression method. The research results showed that: (1) The quality of export and import services has a positive and significant effect on employee performance at the Customs and Excise Supervision and Service Office, Madya Customs B Makassar (2) Service facilities have a positive and significant effect on employee performance at the Supervision and Service Office. Customs and Excise Intermediate Type Customs B Makassar, (3) Quality of Export and Import Services and Service Facilities Simultaneously has a positive and significant effect on Employee Performance at the Customs and Excise Supervision and Service Office Type Intermediate Customs B Makassar.  
THE IMPACT OF PRICING AND SERVICE QUALITY ON THE IMAGE OF LP3I MAKASSAR POLYTECHNIC FROM STUDENTS' PERSPECTIVE Muh Yasin Noor; Haeruddin Haeruddin; ImranTahalua ImranTahalua; Syafrimansyah Syafrimansyah
JPIM (Jurnal Penelitian Ilmu Manajemen) Vol 9 No 3 (2024): JPIM (Jurnal Penelitian Ilmu Manajemen)
Publisher : Universitas Islam Lamongan

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Abstract

This study aims to explore the relationship between pricing, service quality, and institutional image among students at Makassar Polytechnic LP3I. Utilizing a quantitative approach with Structural Equation Modeling (SEM) based on Partial Least Squares (PLS), this research analyzed data from 91 randomly selected students. The results indicate that both pricing and service quality have a significant impact on the institutional image. Clear and rational pricing strategies, as well as high-quality services, positively contribute to the institutional image, enhancing students' perception of the institution's reputation. This study emphasizes the importance of price transparency and quality service in shaping a positive institutional image and attracting prospective students. Furthermore, the study suggests the need for future research to explore the long-term effects of these factors on student satisfaction and loyalty. This research provides practical insights for policymakers and educational administrators to improve the reputation of institutions in the higher education sector in Indonesia, highlighting the crucial role of pricing and service quality in determining institutional image.
AN EMPIRICAL STUDY ON THE INFLUENCE OF BUDGET PLANNING AND FINANCIAL ACCOUNTABILITY ON THE PERFORMANCE OF FINANCIAL MANAGERS AT THE OFFICE OF THE MINISTRY OF RELIGION OF MAKASSAR CITY haeruddin haeruddin; Ibrahim Ahmad2; Muhammad Abbas; Azwar Wijaya Syam; Aigistina Aigistina
JPIM (Jurnal Penelitian Ilmu Manajemen) Vol 9 No 3 (2024): JPIM (Jurnal Penelitian Ilmu Manajemen)
Publisher : Universitas Islam Lamongan

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Abstract

The purpose of this study is to determine the influence of budget planning and financial accountability on the performance of financial managers partially and simultaneously. This study uses a quantitative approach. The research population consisted of 41 financial managers in the agency, and the sample was drawn using the saturated sample method. Data collection was carried out through questionnaires designed to measure budget planning variables, financial accountability, and financial manager performance. The collected data will be analyzed using SPSS software, with analysis steps that include descriptive tests to describe the characteristics of respondents, as well as validity and reliability tests to ensure the accuracy of the research instruments. Furthermore, multiple linear regression analysis will be carried out to test the influence of each independent variable on the dependent variable, as well as hypothesis testing through the t-test to determine the individual influence and the F test. Based on the results of this study, it can be concluded that budget planning and financial accountability have a significant influence on the performance of financial managers at the Office of the Ministry of Religion of Makassar City. Good budget planning allows for more efficient allocation of resources and alignment with organizational goals. Meanwhile, accountable financial accountability ensures that every use of the budget can be accounted for, increasing trust and transparency in financial management. Simultaneously, good financial planning and accountability create synergies that have a positive impact on an organization's financial performance, demonstrating that both are key pillars in effective and efficient financial management.
QRIS Sebagai Lapisan Bukti Digital Bagi Pencatatan dan Rekonsiliasi Transaksi Usaha Mikro Kecil dan Menengah (UMKM) Haeruddin Haeruddin; Ibrahim Ahmad; Aigistina Aigistina; Sirnan Sirnan; Imran Tahalua
Al-Buhuts Vol. 22 No. 1 (2026): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v22i1.8280

Abstract

Although QRIS has been widely examined as a digital payment instrument, limited attention has been paid to how its transaction trail is used in daily recording and administrative control in MSMEs. This study analyzes how QRIS supports sales recording, verification, reconciliation, and owner monitoring at a culinary MSME in Makassar. A qualitative case study used observations of two work shifts, semi-structured interviews with one owner and two cashiers, and examination of QRIS histories and manual sales records. Data were coded thematically and triangulated across sources and techniques. According to the manager's estimate, QRIS represented approximately 50-60% of daily transactions. The findings reveal a recurring mechanism: payment notification, cashier verification, manual recording, end-of-shift reconciliation, and owner monitoring. The transaction trail supports traceability and provides a basis for detecting potential omitted entries, nominal discrepancies, and unconfirmed payments. However, it does not automatically produce accounting records because BNI and GoPay Merchant data remain separate from manual bookkeeping. The study conceptualizes QRIS as a digital evidence layer between payment execution and accounting input, rather than as an accounting system. Written reconciliation procedures, consolidated merchant reports, backup payment arrangements, and gradual linkage to a simple accounting or point-of-sale system are recommended.
Analisis Penerapan Pengendalian Internal Kas dalam Mendukung Efektivitas Pengelolaan Kas pada PT PMS Nur Afifah Ramadhani Kasim; Haeruddin Haeruddin; Rahmi Rahmi
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 8 (2026): Agustus
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i8.12501

Abstract

Penelitian ini menganalisis penerapan pengendalian internal kas dan perannya dalam mendukung efektivitas pengelolaan kas pada PT PMS. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus deskriptif. Data diperoleh melalui wawancara semi-terstruktur dengan manajer keuangan sebagai informan kunci dan didukung checklist dokumen yang mencakup struktur organisasi, SOP, batas otorisasi, bukti penerimaan dan pengeluaran kas, jurnal kas, rekening koran, rekonsiliasi bank, berita acara kas opname, pembatasan akses, bukti review, jurnal koreksi, dan dokumen tindak lanjut. Analisis mengacu pada lima komponen COSO. Hasil menunjukkan bahwa penerimaan dari penagihan piutang dan penjualan tunai didokumentasikan melalui BKM, dicatat dalam jurnal penerimaan, disetorkan ke bank, dan dilaporkan. Pengeluaran kas melalui pemeriksaan dokumen, otorisasi, transfer bank, BKK, dan pencatatan jurnal. Rekonsiliasi dan kas opname digunakan untuk mendeteksi serta mengoreksi selisih. Namun, informan kunci terlibat dalam fungsi menerima, menyimpan, mencatat, mengotorisasi, dan memeriksa kas sehingga menunjukkan konsentrasi fungsi yang tidak kompatibel. Penilaian risiko juga masih bertumpu pada rekonsiliasi dan belum dibuktikan melalui daftar risiko terdokumentasi. Dengan demikian, pengelolaan kas secara umum telah dikendalikan, tetapi pemisahan tugas, dokumentasi penilaian risiko, dan pemantauan independen masih perlu diperkuat.
Co-Authors Abdul Khalik Agussalim Harrang Aigistina Aigistina Amelya Safitri Hasanudin Asriati Asriati Ayu Ratna Sari Azwar Wijaya Syam Eva Marin Sambo Haeranah Hisnol Jamali Ibrahim Ahmad Ibrahim Ahmad Ibrahim Ahmad Ibrahim Ahmad2 Ibrahim Ibrahim Ibrahim Ibrahim Ibrahim Ibrahim Ibrahim Ibrahim Imran Tahalua ImranTahalua ImranTahalua Iqbal AR Iqbal AR Mariati Mariati Muh Yasin Noor Muhammad Abbas Muhammad Abbas Mukhtar Hamzah Muslim Muslim Nur Afifah Ramadhani Kasim Rahmi Rahmi Salmah Harun Sirnan Sirnan Sudirman Sudirman Syafrimansyah Syafrimansyah Syarifuddin Arief Syarifuddin Syarifuddin Taufik Thahir