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All Journal BJRA (Bongaya Journal of Research in Accounting) Jurnal Ilmiah Ecosystem International Journal of Economics Development Research (IJEDR) Community Development Journal: Jurnal Pengabdian Masyarakat Celebes Journal of Community Services Journal of Economy Business Development
Jumarding, Ahmad
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Pengaruh Sistem Infromasi Manajemen Dan Kepemimpinan Terhadap Kinerja Pegawai Pada Kantor Kecamatan Messawa Kabupaten Mamasa Evandari, Dwi Luwis Fuji; Chahyono, Chahyono; Jumarding, Ahmad
Journal of Economy Business Development Vol. 2 No. 3 (2024): Journal of Economy Business  Development, Desember 2024
Publisher : Program Studi Manajemen Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/jebd.v2i3.3177

Abstract

Penelitian ini bertujuan untuk mengkaji, menganalisis, dan menginterpretasikan pengaruh Sistem Informasi Manajemen (SIM) dan Kepemimpinan terhadap Kinerja Pegawai di Kantor Kecamatan Messawa, Kabupaten Mamasa. Penelitian menggunakan pendekatan kuantitatif dengan metode explanatory research. Data diperoleh melalui observasi, dokumentasi, dan penyebaran kuesioner kepada 47 responden. Hasil penelitian menunjukkan bahwa SIM dan Kepemimpinan memiliki pengaruh positif dan signifikan terhadap Kinerja Pegawai, baik secara parsial maupun simultan. Koefisien determinasi sebesar 74,1% mengindikasikan bahwa variabel bebas, yaitu SIM dan Kepemimpinan, secara bersama-sama memiliki hubungan kuat terhadap kinerja pegawai. Dengan demikian, penelitian ini menegaskan pentingnya penerapan SIM yang efektif dan gaya kepemimpinan yang tepat dalam meningkatkan produktivitas dan kinerja pegawai. Temuan ini memberikan implikasi bagi pengelolaan organisasi pemerintahan, khususnya dalam meningkatkan efisiensi kerja dan pengambilan keputusan berbasis data di lingkungan kantor kecamatan. Penelitian ini diharapkan menjadi rujukan untuk pengembangan strategi pengelolaan sumber daya manusia yang lebih baik pada instansi pemerintahan. This study aims to examine, analyze, and interpret the influence of Management Information Systems (MIS) and Leadership on Employee Performance at the Messawa Sub-district Office, Mamasa Regency. The research employs a quantitative approach using explanatory research methods. Data were collected through observation, documentation, and the distribution of questionnaires to 47 respondents. The findings indicate that MIS and Leadership have a positive and significant effect on Employee Performance, both partially and simultaneously. A coefficient of determination of 74.1% suggests that the independent variables, namely MIS and Leadership, collectively have a strong relationship with employee performance. Thus, this study highlights the importance of effective MIS implementation and appropriate leadership styles in enhancing employee productivity and performance. These findings have implications for organizational management, particularly in improving work efficiency and data-driven decision-making in government offices. This research is expected to serve as a reference for developing better human resource management strategies in government institutions.
Green Economy Transition Strategy in Regional Development, A Study of Energy Efficiency and Social Inclusion in Makassar Tahir, Tahir; Jumarding, Ahmad
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9850

Abstract

The transition toward a green economy in urban areas requires the integration of energy efficiency and social inclusion as two fundamental pillars of sustainable development. Makassar City, as the economic center of Eastern Indonesia, is experiencing increasing energy consumption, environmental pressures, and widening social disparities, necessitating a well-directed transition strategy supported by empirical evidence. This study aims to analyze the conditions and challenges of energy efficiency, identify the level of social inclusion within green development programs, and formulate an integrative strategy that can be implemented by local governments. A qualitative approach was employed through in-depth interviews, observations, and document analysis involving various stakeholders, including government institutions, environmental NGOs, academics, and vulnerable community groups. The findings indicate that energy efficiency programs in Makassar remain in the early stages of implementation and are dominated by top-down approaches, thereby failing to generate substantial changes within household and MSME sectors. Social inclusion is also found to be limited, as evidenced by the lack of participation from vulnerable groups in the planning and evaluation processes of green development initiatives. Moreover, weak cross-sectoral coordination has resulted in energy policies and social policies operating independently, hindering the effectiveness of a comprehensive green economy transition. The study formulates an integrative strategy combining institutional strengthening, expanded access to energy-efficient technologies, enhanced community energy literacy, and reinforced participatory mechanisms as pathways toward a low-emission and socially equitable regional development framework. These findings are expected to provide substantive contributions to local energy policy formulation and enrich the scientific literature on urban green economy transitions in Indonesia.
Analisis Perencanaan Penerimaan Pajak Kendaraan Bermotor Pada Samsat Toraja Utara Natalia M, Desy; Idris, Muhammad; Jumarding, Ahmad
Journal of Economy Business Development Vol. 3 No. 3 (2025): Journal of Economy Business Development, Desember 2025
Publisher : Program Studi Manajemen Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/jebd.v3i3.2992

Abstract

Penelitian ini bertujuan untuk menganalisis perencanaan penerimaan Pajak Kendaraan Bermotor pada Kantor SAMSAT Toraja Utara serta mengidentifikasi faktor-faktor yang memengaruhi pencapaian target penerimaan pajak. Pajak Kendaraan Bermotor merupakan salah satu sumber Pendapatan Asli Daerah yang memiliki kontribusi penting dalam mendukung pembiayaan pembangunan daerah. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Fokus analisis diarahkan pada proses perencanaan penerimaan, realisasi penerimaan pajak, serta upaya yang dilakukan pemerintah daerah dalam meningkatkan kepatuhan wajib pajak. Hasil penelitian menunjukkan bahwa perencanaan penerimaan Pajak Kendaraan Bermotor di SAMSAT Toraja Utara telah dilaksanakan melalui strategi intensifikasi dan ekstensifikasi pajak. Realisasi penerimaan pajak mengalami fluktuasi yang dipengaruhi oleh tingkat kesadaran masyarakat, kondisi ekonomi, kendala administratif, serta status kepemilikan kendaraan bermotor. Upaya peningkatan penerimaan dilakukan melalui sosialisasi perpajakan, peningkatan kualitas pelayanan, penyediaan layanan Samsat Keliling dan Gerai Samsat, penagihan door to door, serta kerja sama lintas instansi. Meskipun berbagai upaya telah dilakukan, penerimaan Pajak Kendaraan Bermotor masih menghadapi tantangan dalam mencapai target yang optimal. Penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan kebijakan perencanaan penerimaan pajak daerah serta menjadi bahan evaluasi bagi pemerintah daerah dalam meningkatkan efektivitas pengelolaan Pajak Kendaraan Bermotor. This study aims to analyze the planning of Motor Vehicle Tax revenue at the SAMSAT Office of North Toraja and to identify factors affecting the achievement of tax revenue targets. Motor Vehicle Tax represents an important source of Regional Original Revenue that supports regional development financing. This research employs a descriptive qualitative approach, with data collected through interviews, observations, and documentation. The analysis focuses on the revenue planning process, tax revenue realization, and government efforts to improve taxpayer compliance. The findings indicate that Motor Vehicle Tax revenue planning at the North Toraja SAMSAT has been implemented through intensification and extensification strategies. Tax revenue realization shows fluctuations influenced by public awareness, economic conditions, administrative constraints, and vehicle ownership status. Efforts to increase revenue include tax socialization programs, service quality improvement, mobile SAMSAT services, door-to-door collection, and inter-agency cooperation. Despite these efforts, challenges remain in achieving optimal revenue targets. This study is expected to contribute to the development of regional tax revenue planning policies and provide practical insights for improving the effectiveness of Motor Vehicle Tax management.
Efektivitas Efisiensi Biaya Operasional Terhadap Profitabilitas Perusahaan Pengolahan Rumput Laut Mage, Aulia Amalia Putri B.; Saleh, Haeruddin; Jumarding, Ahmad
Journal of Economy Business Development Vol. 3 No. 3 (2025): Journal of Economy Business Development, Desember 2025
Publisher : Program Studi Manajemen Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/jebd.v3i3.3213

Abstract

Penelitian ini bertujuan untuk menganalisis efisiensi biaya operasional dan kinerja profitabilitas pada PT Bantimurung Indah Bosowa selama periode 2018–2022. Fokus penelitian diarahkan pada pengukuran tingkat efisiensi biaya operasional menggunakan rasio Biaya Operasional terhadap Pendapatan Operasional serta analisis profitabilitas melalui Net Profit Margin, Return on Assets, dan Return on Equity. Pendekatan penelitian yang digunakan adalah kuantitatif dengan jenis penelitian deskriptif. Data yang digunakan merupakan data sekunder yang bersumber dari laporan keuangan perusahaan. Teknik pengumpulan data dilakukan melalui dokumentasi, sedangkan analisis data dilakukan menggunakan analisis rasio keuangan. Hasil penelitian menunjukkan bahwa tingkat efisiensi biaya operasional perusahaan berada pada kategori sangat efisien meskipun mengalami fluktuasi selama periode penelitian. Di sisi lain, kinerja profitabilitas perusahaan menunjukkan pola yang tidak stabil, ditandai dengan nilai rasio profitabilitas yang berfluktuasi dari tahun ke tahun. Kondisi tersebut mencerminkan bahwa efisiensi biaya operasional belum sepenuhnya mampu menjamin stabilitas laba perusahaan. Temuan penelitian memberikan gambaran mengenai pentingnya pengelolaan biaya dan pemanfaatan sumber daya secara optimal dalam mendukung kinerja keuangan perusahaan. Hasil penelitian ini diharapkan dapat menjadi bahan pertimbangan bagi manajemen dalam merumuskan kebijakan pengendalian biaya dan peningkatan kinerja keuangan. This study aims to analyze operating cost efficiency and profitability performance at PT Bantimurung Indah Bosowa during the period 2018–2022. The research focuses on measuring operating cost efficiency using the Operating Expenses to Operating Income ratio and analyzing profitability through Net Profit Margin, Return on Assets, and Return on Equity. The study employs a quantitative approach with a descriptive research design. The data used are secondary data obtained from the company's financial statements. Data were collected through documentation, and data analysis was conducted using financial ratios. The results indicate that the company's operating cost efficiency remained high despite fluctuations during the observation period. In contrast, profitability performance was unstable, as reflected by fluctuating profitability ratios from year to year. This condition suggests that operating cost efficiency alone is not sufficient to ensure stable profit generation. The findings highlight the importance of effective cost management and optimal resource utilization in supporting financial performance. The results of this study are expected to provide useful insights for management in formulating strategies to improve financial performance and cost control policies.
Analisis Kinerja Keuangan pada PT. Sucofindo (Persero) Cabang Makassar Rediwiska, Putu; Jumarding, Ahmad; Ruslan, Muhlis
Journal of Economy Business Development Vol. 3 No. 3 (2025): Journal of Economy Business Development, Desember 2025
Publisher : Program Studi Manajemen Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/jebd.v3i3.3396

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT Sucofindo (Persero) Cabang Makassar melalui pendekatan rasio keuangan yang meliputi rasio profitabilitas, likuiditas, aktivitas, dan solvabilitas. Kinerja keuangan merupakan indikator penting dalam menilai kemampuan perusahaan dalam mengelola sumber daya serta mempertahankan keberlanjutan usaha, khususnya pada perusahaan milik negara yang memiliki peran strategis dalam perekonomian nasional. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan memanfaatkan data sekunder berupa laporan keuangan perusahaan selama periode tahun 2020 hingga 2022. Teknik analisis data dilakukan melalui perhitungan dan interpretasi rasio Return on Equity, Return on Investment, Current Ratio, Cash Ratio, Collection Period, Inventory Turnover, Total Asset Turn Over, serta rasio modal sendiri terhadap total aset. Hasil penelitian menunjukkan bahwa kinerja profitabilitas perusahaan memperlihatkan kondisi yang bervariasi, dengan nilai ROE yang tinggi namun ROI yang menunjukkan kecenderungan negatif. Dari sisi likuiditas, perusahaan menghadapi keterbatasan dalam memenuhi kewajiban jangka pendek, sementara rasio aktivitas menunjukkan tingkat efisiensi yang berfluktuasi dalam pemanfaatan aset. Rasio solvabilitas mengindikasikan struktur permodalan yang belum optimal dan memerlukan perhatian manajerial. Temuan penelitian ini diharapkan dapat menjadi bahan evaluasi bagi manajemen perusahaan dalam merumuskan kebijakan keuangan yang lebih efektif dan berkelanjutan. This study aims to analyze the financial performance of PT Sucofindo (Persero) Makassar Branch using a financial ratio approach that includes profitability, liquidity, activity, and solvency ratios. Financial performance is an essential indicator of a company's ability to manage resources and sustain its business, particularly for state-owned enterprises that play a strategic role in the national economy. The research employed a descriptive quantitative method utilizing secondary data derived from the company’s financial statements for the period 2020 to 2022. Data analysis was conducted through the calculation and interpretation of Return on Equity, Return on Investment, Current Ratio, Cash Ratio, Collection Period, Inventory Turnover, Total Asset Turn Over, and the ratio of equity to total assets. The results indicate that the company's profitability varies, with high ROE values accompanied by negative ROI trends. In terms of liquidity, the company faces limitations in meeting short-term obligations, while activity ratios reveal fluctuating efficiency in asset utilization. The solvency ratio indicates that the capital structure has not yet reached an optimal condition and warrants managerial attention. These findings are expected to provide valuable insights for company management in formulating more effective and sustainable financial policies.
Analisis Kompensasi dan Motivasi Kerja dalam Meningkatkan Produktivitas Kerja UD. Sudarman Glass Borong Raya Makassar Asriyani , Asriyani S; Saleh, Muhammad Yusuf; Jumarding, Ahmad
Journal of Economy Business Development Vol. 3 No. 3 (2025): Journal of Economy Business Development, Desember 2025
Publisher : Program Studi Manajemen Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/jebd.v3i3.3521

Abstract

Penelitian ini bertujuan untuk menganalisis kompensasi dan motivasi kerja dalam kaitannya dengan produktivitas kerja karyawan di UD. Sudarman Glass Borong Raya Makassar. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Subjek penelitian terdiri atas pemilik usaha, kepala gudang, dan kasir yang dipilih secara purposive. Teknik pengumpulan data dilakukan melalui wawancara mendalam, observasi, dan dokumentasi. Data yang diperoleh dianalisis menggunakan teknik reduksi data, penyajian data, dan penarikan makna secara kualitatif. Hasil penelitian menunjukkan bahwa kompensasi yang diterapkan meliputi gaji dan bonus kerja yang diberikan secara konsisten dan disesuaikan dengan kinerja karyawan. Motivasi kerja karyawan terbentuk melalui kombinasi dorongan finansial dan nonfinansial berupa arahan serta perhatian pimpinan. Produktivitas kerja karyawan tercermin dari ketepatan waktu, ketelitian, dan kemampuan menyelesaikan pekerjaan sesuai target. Hubungan kerja yang harmonis antara pimpinan dan karyawan mendukung terciptanya motivasi dan produktivitas kerja yang baik. Penelitian ini memberikan kontribusi dalam memahami pengelolaan sumber daya manusia pada usaha kecil dan menengah, khususnya dalam penerapan kompensasi dan motivasi kerja untuk meningkatkan produktivitas karyawan. This study aims to analyze the relationship between compensation and work motivation and employee productivity at UD. Sudarman Glass Borong Raya Makassar. The research employed a qualitative approach with a descriptive research design. The research participants consisted of the business owner, warehouse head, and cashier, who were selected purposively. Data were collected through in-depth interviews, observation, and documentation. The collected data were analyzed using qualitative techniques, including data reduction, data presentation, and meaning interpretation. The findings indicate that the compensation system comprises salaries and performance-based bonuses that are consistently provided and adjusted based on employee performance. Employee work motivation is formed through a combination of financial and non-financial incentives, such as direct guidance and managerial attention. Employee productivity is reflected in timeliness, accuracy, and the ability to complete tasks in accordance with established targets. Harmonious working relationships between management and employees contribute to motivation and productivity. This study contributes to the understanding of human resource management practices in small and medium enterprises, particularly in the application of compensation and work motivation to enhance employee productivity.
Co-Authors Abduh, Thamrin Abubakar, Herminawaty Ahmad Muchlis Amelya, Putri Aqmal, Amal Arifah, Nur Atikah Asriyani , Asriyani S Chahyono, Cahyono Chahyono, Chahyono Datu, Liskia Dewi Kusumawati, Dewi Erni Indrawati Evandari, Dwi Luwis Fuji Firman Menne Haslindah, Haslindah Jumadil, Jumadil Khadijah, Nurisma La'bi, Kartika Taruk Laga, Brayvan Lestari, Indah Astria Mage, Aulia Amalia Putri B. Manda, Darmawati Muhammad Idris Muhammad Ihsan Muhammad Yusuf Saleh Natalia M, Desy Ningsi, Nurwidiya Palipada Palisuri, Palipada Pammai, Jesia Ramadhani, Andi Ulfah Rediwiska, Putu Ruslan, Muhlis Rusman, Nurwahyudi Pratama Saleh, Wahyuni Sukmawati Mardjuni, Sukmawati Suriani, Seri Tahir, Tahir Viskha, Jein Wulandari Wulandari Yulandari, Retno