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All Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Studi Ilmu Manajemen dan Organisasi Bima Journal : Business, Management and Accounting Journal Jurnal Inovasi Bisnis Indonesia (JIBI)
Suhardi M Anwar, Suhardi M
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALYSE STUDENTS' SOCIAL AND PSYCHOLOGICAL VALUES TO BECOME A PROFESSIONAL AUDITOR Idris, Salma; Junaidi, Junaidi; Anwar, Suhardi M; Sahrir, Sahrir
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 3 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.3.503-515

Abstract

This study aims to determine the role of framing, perception, and motivation of accounting students, as well as financial rewards, in influencing their perception of social value and interest in becoming a professional auditor. The collected data involved approximately 864 active students in Indonesia. Structural Equation Modeling (SEM) was utilised to test the research hypotheses. The results indicate that framing, students' perceptions and motivations, and financial recognition regarding a career as an auditor do not significantly affect students' interest in becoming an auditor. However, social value has a significant influence on students' career interest. Additionally, besides psychological factors, future assurance also emerges as a reason for students to choose an auditing career. Thus, stakeholders need to provide encouragement, opportunities, and support to motivate students to consider becoming auditors. The findings of this study contribute to the literature related to career interests in auditing and provide new insights into determining factors that influence students' career choices as future auditors. These research findings can serve as a foundational resource for stakeholders in higher education institutions, particularly accounting departments, to enhance awareness among students about becoming professional auditors, considering that the number of professional auditors in Indonesia is relatively low compared to ASEAN countries.
Pengaruh Budaya Organisasi dan Motivasi Kerja Terhadap Kinerja Karyawan pada PT. Boma Tirta Prima Makassar Baranti, Adam; Anwar, Suhardi M; Qamaruddin, Muh Yusuf
Studi Ilmu Manajemen dan Organisasi Vol. 5 No. 2 (2024): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/simo.v5i2.3390

Abstract

Purpose: This study aimed to determine the effect of organizational culture and work motivation on employee performance at PT Boma Tirta Prima Makassar. Methodology: This study is quantitative research. This study used a questionnaire to collect the research data. This study used SPSS26 as a tool for data processing. Results: Organizational culture and work motivation have a significant positive effect, both partially and simultaneously, on employee performance in PT Boma Tirta Prima Makassar. Limitations: A lack of data sources is expected in the future to conduct research in several different locations. Conclusion: Organizational culture has a significant influence on employee performance at PT. Boma Tirta Prima Makassar. Work motivation has a significant influence on employee performance at PT. Boma Tirta Prima Makassar. Organizational culture and work motivation have a significant influence simultaneously on employee performance at PT. Boma Tirta Prima Makassar. Contribution: This research is expected to be a source of reference for further research and a consideration for PT Boma Tirta Prima Makassar as a reference for improving employee performance.
HUBUNGAN BRAND IMAGE DAN HARGA DENGAN KEPUTUSAN PEMBELIAN MOBIL TOYOTA AVANZA DI PT. HADJI KALLA Ashari, Waras; Anwar, Suhardi M; Rahmawati, Rahmawati
Jurnal Inovasi Bisnis Indonesia (JIBI) Vol. 2 No. 2 (2024): December
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jibi.v2i2.83

Abstract

ABSTRAK Majunya perekonomian Indonesia sekarang ini ditandai dengan pertumbuhan industri yang begitu pesat. Hal ini mengakibatkan persaingan semakin kuat dalam dunia bisnis. Setiap perusahaan pada umumnya ingin berhasil dalam menjalankan usaha- usahanya. Penelitian ini bertujuan untuk mengetahui pengaruh brand image dan harga terhadap keputusan pembelian Mobil Toyota Avanza pada PT Hadji Kalla Cabang Palopo. Metode pengumpulan data dalam penelitian ini adalah metode angket yaitu menyebarkan daftar pernyataan (kuesioner) yang akan diisi atau dijawab oleh responden. Untuk mengelola dan menganalisis data yang diperoleh serta membuat kesimpulan penelitian digunakan analisis kuantitatif dengan teknik analisis regresi linear berganda yang bertujuan untuk memperoleh gambaran yang menyeluruh mengenai hubungan antar variabel dengan bantuan program SPSS (Statistical Package for Social Sciences). Hasil pengujian menunjukkan bahwa brand iamge dan harga berpengaruh secara signifikan terhadap keputusan pembelian Mobil Toyota Avanza pada PT Hadji Kalla Cabang palopo Kata Kunci: Citra Merek, Harga, Keputuan Pembelian ABSTRACT The advancement of the Indonesian economy today is characterized by rapid industrial growth. This results in stronger competition in the business world. Every company generally wants to succeed in running its business. This study aims to determine the effect of brand image and price on purchasing decisions for Toyota Avanza Cars at PT Hadji Kalla Palopo Branch. The data collection method in this study is the questionnaire method, namely distributing a list of statements (questionnaires) that will be filled in or answered by respondents. To manage and analyze the data obtained and make research conclusions, quantitative analysis is used with multiple linear regression analysis techniques which aim to obtain a comprehensive picture of the relationship between variables with the help of the SPSS (Statistical Package for Social Sciences) program. The test results show that brand iamge and price have a significant effect on purchasing decisions for Toyota Avanza Cars at PT Hadji Kalla Palopo Branch. Keywords: Brand Image, Price, Purchase Decision
AKUNTANSI PERTANGGUNGJAWABAN DAN KINERJA KARYAWAN TELAAH QS. AL-AHZAB:72 STUDY KASUS PERUMDA AIR MINUM-TIRTA MANGKALUKU (PAM-TM KOTA PALOPO) Fausan, Muh; Rismawati, Rismawati; Anwar, Suhardi M
Jurnal Inovasi Bisnis Indonesia (JIBI) Vol. 2 No. 3 (2025): March
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jibi.v2i3.89

Abstract

ABSTRAK Akuntansi pertanggungjawaban memiliki peranan penting dalam membentuk keribadian karyawan sehingga diharapkan kinerjanya meningkat dan rasa tanggungjawabnya meningkat pula. Penelitian ini merupakan penelitian kualitatif yang menggunakan pendekatan fenomenologi. Penelitian ini bertujuan untuk mengetahui dan menganalisis akuntansi pertanggungjawaban dan kinerja karyawan telaah QS. Al-Ahzab 72. Lokasi penelitian berada di perusahaan Air Minum Tirta Mangkaluku Kota Palopo. Penelitian ini mengambil 4 orang yang dijadikan sebagai responden yang terdiri asisten manajer akuntansi, kepala SPI, asisten manajener personalia, operator sekretariat. Adapun metode pengumpulan data yaitu observasi, wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa makna akuntansi pertanggungjawaban telaah QS. Al-Ahzab:71 dari hasil wawancara dapat disimpulkan bahwa sistem akuntansi yang berlaku di perusahaan tersebut benar-benar mengikuti standar atau prosedur yang ada. Pertanggungjawabannya benar, itu dibuktikan pada bagian akuntansi tidak pernah melakukan manipulasi laporan keuangan atau melakukan fraud. Kemudian bagian SPI, yang melakukan pemeriksaan juga mengemukakan hal sama. Nilai amanah pada diri pegawai sangat dijaga dengan baik. Salah satu faktornya adalah karena pegawai selalu menghadirkan tuhan di dalam aktivitasnya. Pegawai meyakini bahwa tuhan selalu mengawasi kita dan semua kerjaan akan dipertanggungjawabkan kepadanya kelak. Kata Kunci: Akuntansi Pertanggungjawaban, kinerja karyawan, QS. Al-Ahzab 72 ABSTRACT Responsibility accounting has an important role in shaping the personality of employees so that it is expected that their performance will increase and their sense of responsibility will also increase. This research is a qualitative research using a phenomenological approach. This study aims to identify and analyze the accountability accounting and performance of the QS review employees. Al-Ahzab 72. The research location is at the Tirta Mangkaluku Drinking Water Company, Palopo City. This research was conducted from July to September 2021. This research took 4 people who were used as respondents consisting of accounting assistant managers, heads of SPI, assistant personnel managers, secretariat operators. The data collection methods are observation, interviews and documentation. The results of the research show that the meaning of responsibility accounting is examined by QS. Al-Ahzab: 71 from the interview results it can be concluded that the accounting system that applies in the company really follows the existing standards or procedures. The accountability is true, it is proven in the accounting department that it has never manipulated financial reports or committed fraud. Then the SPI section, which carried out the inspection, also stated the same thing. The value of trust in employees is very well maintained. One of the factors is because employees always present God in their activities. Employees believe that God is always watching over us and all work will be accountable to him later. Keywords: accountability accounting, employe performance, Qs. Al-Ahzab 72
Analysis Of The Influence Of Product Quality, Price And Brand Image On Skintific Skincare Purchase Decisions Among Students Imdillah, Imdillah; Anwar, Suhardi M; Pajarianto, Hadi
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 1 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.1.515-526

Abstract

Purpose: This study investigates the impact of factors like product quality, price, and brand perception on the purchasing habits of students in the Management Program at Muhammadiyah University of Palopo, particularly in relation to Skintific skincare products. Methodology: Using a quantitative approach, data were collected via questionnaires distributed to 100 respondents, chosen purposively from a population of 1,287 students. The data were analyzed through multiple linear regression techniques. Results: The results reveal that product quality alone does not have a significant effect on purchasing decisions. However, price and brand image have a strong positive and statistically significant influence. Together, these three factors show a considerable combined impact. Findings: Although product quality is not the main driver, it helps reinforce the effects of price and brand image. For students, price sensitivity and brand perception generally outweigh product quality in shaping their purchasing behavior. Originality: This study offers original insights by focusing specifically on the student market segment in skincare product purchasing behavior, highlighting how price and brand image outweigh product quality, a perspective that has been underexplored in prior research.  Conclusion: he study emphasizes the importance of marketing strategies that focus on competitive pricing and strong brand development to effectively influence students' purchasing decisions. Type of Paper: Original research article.
MARKETING STRATEGY THROUGH SOCIAL MEDIA IN INCREASING UMKM PRODUCT SALES VOLUME IN MASAMBA DISTRICTT Nuraini, Nuraini; Anwar, Suhardi M; Pajarinto, Hadi
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 1 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.1.501-514

Abstract

Purpose: This research examines how social media marketing strategies influence the sales performance of MSMEs in the Masamba District. Methodology: Applying a quantitative approach, the study gathered data from 100 respondents selected through purposive sampling using questionnaires, and analyzed the results using multiple linear regression. Results: The overall marketing strategy did not have a significant influence on sales. In contrast, the utilization of Facebook and WhatsApp showed a positive and significant effect. Findings: When considered together, the marketing strategy along with Facebook and WhatsApp usage has a significant impact on sales volume. Focused utilization of these platforms is more effective than generalized marketing approaches. Originality: This research fills a void in the literature regarding the effectiveness of digital marketing among MSMEs in rural areas of Indonesia. Novelty: It highlights the distinct contributions of Facebook and WhatsApp as powerful tools for driving sales. Conclusion: While general strategies have limited impact, the strategic use of Facebook and WhatsApp can greatly enhance MSME performance. Type of Paper: Empirical research paper.
Co-Authors Ashari, Waras Baranti, Adam Fausan, Muh Idris, Salma Imdillah, Imdillah Junaidi Junaidi Nuraini Nuraini Pajarianto, Hadi Pajarinto, Hadi Qamaruddin, Muh Yusuf Rahmawati, Rahmawati Rismawati Rismawati Sahrir, Sahrir