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All Journal JURNAL MANAJEMEN Al-Kharaj: Journal of Islamic Economic and Business BUDGETING : Journal of Business, Management and Accounting Economics and Digital Business Review Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Social Society Optimal: Jurnal Ekonomi dan Manajemen
Rahmi Rahmi
Politeknik LP3I Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Pengaruh Strategi Pemasaran Terhadap Volume Penjualan: Studi Kasus Pada Usaha Kecil Menengah Industri Kopi di Kota Makassar Aditya Halim Perdana Kusuma Putra; Muhtar Sapiri; Rahmi Rahmi
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.791

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh variabel strategi pemasaran terhadap volume penjualan. Jenis penelitian ini termasuk dalam penelitian kuantitatif Jenis penelitian yang digunakan dalam penelitian ini adalah deskriptif kuantitatif dengan bantuan sistem komputer (SPSS). Sampel yang digunakan dalam penelitian ini adalah data laporan volume penjualan Dokter Kopi dari tahun 2021-2022. Hasil penelitian secara parsial menemukan bahwa variabel harga tidak berpengaruh positif dan signifikan terhadap volume penjualan, sedangkan variabel promosi dan produk berpengaruh positif dan signifikan terhadap volume penjualan. Dan hasil penelitian secara simultan seluruh variabel independen yaitu harga, promosi dan produk secara bersama-sama berpengaruh positif dan signifikan terhadap variabel dependen yaitu volume penjualan dengan nilai F_hitung sebesar 7.311 lebih besar dari nilai F-tabel sebesar 2.70 dengan nilai signifikansi yang diperoleh sebesar 0.00 yang lebih kecil dari 0.05 atau 5%.
Efektivitas Kualitas Produk terhadap Keputusan Pembelian Konsumen: Literature Review Manajemen Pemasaran Dewi Puspitasari; Muhammad Asir; Rahmi Rahmi
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 1 (2023): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i1.6933

Abstract

Quality products are the main key in winning market competition, which in turn will be able to provide higher satisfaction value to consumers. The purpose of this study was to see the effect of product quality on consumer purchasing decisions. The method in this article is a qualitative method with literature study or Library Research. The purpose of this article is to analyze existing theories by looking at their comparison with previous theories in the research literature. The literature used is literature from research results or reviews that are recorded in national and international scientific articles related to financial management. All articles used are sourced from the electronic literacy data search engine Mendeley and Google scholar. Based on the theory of several articles on the results and discussion, the conclusion in this article is that product quality has a positive effect on consumer purchasing decisions. Keywords: consumers, product quality, purchasing decisions,
The Importance of Sharia Economy in Religious Moderation Rusli Siri; Rahmi Rahmi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 5 No. 4 (2023): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v5i4.4701

Abstract

Research is motivated by the emergence of economic actors when conducting transactions without paying attention to the principle of justice as religious believers. Thus arose the division of the religious ummah. In fact, in the Islamic economy, one of the attitudes that need to be developed in transactions is mutual respect or not discriminating between Muslims and non-Muslims. The author tries to conceptualize the importance of the sharia economy in religious moderation. Islamic economic principles, such as justice, Amanah, and mutual respect will be developed in peace. The problem raised in this study is how the basic concept of Islamic economics in building the lives of Muslims and non-Muslims. As well as the importance of the Islamic economy in religious moderation. Whether the Islamic economy is at odds with the application of religious moderation. The research method used in this scientific work is descriptive qualitative. The author tries to explain the importance of the Islamic economy in religious moderation. The approach used is phenomenology. Where the author himself experiences and feels how important the Islamic economy is in the concept of religious moderation. A number of results obtained by the author include how important the Islamic economy is in religious moderation. To create peace and tranquility respecting each other's fellow religious believers must be the basic foundation in everyday life. In carrying out economic activities, sharia concepts will not be complete without being accompanied by religious moderation. Both Muslims and non-Muslims must be aligned in carrying out economic activities. This is in line with the basic principles of Islamic religious teachings and the sunnah of the Prophet Muhammad SAW. The time of the great prophet Muhammad SAW also practiced mutual respect in trading. Prophet Muhammad SAW never forbade carrying out economic activities with non-Muslims. It signifies that Islam justifies religious moderation in the economy
EVALUATION OF THE IMPACT OF WORKING CAPITAL CREDIT AND PEOPLE'S BUSINESS CREDIT ON BANK PROFITABILITY: EMPIRICAL STUDY AT PT. BANK NEGARA INDONESIA (PERSERO) TBK BULUKUMBA BRANCH haeruddin; Ibrahim Ibrahim; Rahmi Rahmi; Hisnol Jamali
JPIM (Jurnal Penelitian Ilmu Manajemen) Vol 9 No 2 (2024): JPIM (Jurnal Penelitian Ilmu Manajemen)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze the influence of Working Capital Credit and People's Business Credit (KUR) on company profitability at PT. Bank Negara Indonesia (Persero) Tbk, Bulukumba Branch Office. This study uses secondary data obtained from banks' annual financial reports for the 2017-2021 period. The analysis was carried out using multiple linear regression to test the partial and simultaneous influence of the two types of credit on profitability. The research results show that Working Capital Credit has a significant influence on bank profitability, which is in line with the theory that this credit provides the liquidity needed for operations and increases interest income. In addition, KUR also shows a significant influence on bank profitability, which supports the importance of this credit in expanding financial inclusion and increasing the customer base. Simultaneously, the combination of Working Capital Credit and KUR makes a significant contribution to profitability, which shows the importance of credit portfolio diversification in improving bank financial performance. The uniqueness of this research is its focus on the simultaneous influence of Working Capital Credit and KUR on bank profitability, which is rarely analyzed in previous studies. Additionally, this research was conducted in the context of regional banks, which provides a new perspective on credit management and profitability outside of large or national banks. These findings provide an important contribution to the literature on credit management and bank financial performance, as well as providing practical guidance for bank management in optimizing credit strategies to increase profitability. This research also provides insight for future researchers to develop further studies that can explore other variables that influence bank profitability and can enrich understanding of the dynamics of credit management in the banking sector.
Strategic Human Resource Management in the Context of Taxation: A Systematic Literature Mapping Hasanuddin Djumakking; Rahmi Rahmi
Journal Social Society Vol. 5 No. 2 (2025): Juli - Desember 2025
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.5.2.2025.887

Abstract

The transformation of the global tax system due to digitalization, globalization and policy reform demands a strategic reorientation in human resource (HR) management in the tax sector. Strategic Human Resource Management (SHRM), which aligns workforce capabilities with institutional goals, has been proven effective in various sectors, but its application in tax policy and administration is still minimally explored. This study uses a Systematic Literature Mapping (SLM) approach to 45 scientific articles published 2014–2024 from the Scopus, Web of Science, and EBSCOhost databases. Thematic analysis identified five main clusters: strategic competency development, tax ethics and morals, SHRM in digital tax, HR policy alignment, and institutional comparative studies. The results of the study show that although SHRM is recognized as increasingly important for the performance of tax authorities, research in this area remains scattered, dominated by qualitative approaches in OECD countries, and lacks a theoretical foundation. New themes such as SHRM's role in driving ethical compliance and digital transformation need to be further researched. This study calls for research that is theoretically, methodologically sound, and contextually diverse, and provides practical recommendations for strengthening SHRM in fiscal governance and workforce modernization.
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.
Pengaruh Pelatihan terhadap Kinerja Pegawai pada Kantor Pusat Pengembangan Sumber Daya Manusia Regional Kota Makassar Syafrimansyah Syafrimansyah; Irham Irham; Sudirman Sudirman; Rahmi Rahmi
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 3 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i3.7436

Abstract

This study aims to determine and analyze the effect of Training on Employee Performance at the Human Resources Regional Development Center Office in Makassar City. The type of research used is quantitative analysis. The data analysis method used is regression analysis, specifically multiple regression analysis with the SPSS version 26.0 application program. This analysis is used to examine the training variable that affects employee performance. Based on the research results, regarding the Training variable, from 10 questions asked to respondents, it was found that for the item "In working, I prioritize public service over personal/group interests," 8 or 26.7% of respondents stated "strongly agree," and 22 or 73.33% of respondents stated "agree." As for the employee performance variable, from 10 questions asked, for question number 3, namely "I participate in training activities according to established needs," there were 8 or 26.27% of respondents who stated "strongly agree" and 22 or 73.33% of respondents who stated "agree." The Training variable has a strong influence on the employee performance variable. From the output results, it is at a good level, which is evidenced by the "Std. Error of the Estimate" column showing 0.90101.
Co-Authors Aditya Halim Perdana Kusuma Putra Putra Dewi Puspita Sari haeruddin Haeruddin Haeruddin Hasanuddin Djumakking Hisnol Jamali Ibrahim Ibrahim Irham Irham Muhammad Asir Nur Afifah Ramadhani Kasim Rusli Siri Sapiri, Muhtar Sudirman Sudirman Syafrimansyah Syafrimansyah