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All Journal Al-Buhuts (e-journal) Golden Ratio of Auditing Research AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Babakti: Journal of Community Engangement Optimal: Jurnal Ekonomi dan Manajemen Economics and Digital Business Review
Sudirman Sudirman
Politeknik LP3I Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Inovasi Produk UMKM Dari Limbah Elektronik: Studi Potensi dan Kelayakan Haeruddin Haeruddin; sudirman sudirman; Imran Tahalua
Al-Buhuts Vol. 21 No. 2 (2025): 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.v21i2.7006

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy but continue to face challenges in achieving sustainable business development, particularly in utilizing the growing volume of electronic waste (e-waste). This study aims to analyze the potential use of e-waste as a source of product innovation and to assess the business feasibility of circular economy based MSMEs in South Sulawesi. The research adopts a mixed-method approach using an exploratory sequential design, emphasizing qualitative methods through field observations, in-depth interviews, and focus group discussions, supported by descriptive quantitative analysis using SWOT and Cost Volume Profit (CVP) analysis. The findings indicate that MSMEs possess adequate basic technical skills to develop recycled products, particularly electric fans made from e-waste components. The availability of local raw materials and relatively low production costs are identified as the main strengths of the business. CVP analysis shows that the break-even point is approximately 22 units per month, indicating a relatively low financial risk. Overall, the recycled electric fan business is considered technically, market-wise, and financially feasible, and has the potential to support MSME empowerment and strengthen the implementation of the circular economy at the local level.
Strategi Branding untuk Meningkatkan Daya Saing Sambal Pecel Kanaya di Pasar Lokal dan Digital Nasir; Nurhaedar; Sudirman; Sri Rahayu Syah; Salmah Harun
Babakti: Journal of Community Engangement Vol 2 No 1 (2025): April
Publisher : Fakultas Teknik, Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/babakti.v2i1.13085

Abstract

UMKM Sambal Pecel Kanaya, sebagai usaha lokal yang bergerak di bidang kuliner, menghadapi tantangan dalam meningkatkan daya saing produknya, baik di pasar lokal maupun digital. Branding yang kuat dan tepat menjadi salah satu kunci untuk memperkenalkan produk kepada konsumen dan memperluas jangkauan pasar. Kegiatan pengabdian ini bertujuan untuk membantu UMKM Sambal Pecel Kanaya dalam menyusun dan menerapkan strategi branding yang efektif untuk meningkatkan daya saing produk mereka. Mitra pengabdian ini adalah pengelola UMKM Sambal Pecel Kanaya yang memerlukan dukungan dalam hal pengembangan identitas merek dan pemasaran produk secara digital. Metode yang diterapkan dalam kegiatan ini meliputi pelatihan pembuatan identitas merek yang menarik dan konsisten, serta pendampingan dalam penerapan pemasaran digital melalui media sosial dan platform e-commerce. Hasil yang dicapai dari pengabdian ini adalah peningkatan pemahaman tentang pentingnya branding, serta peningkatan citra produk dan keterlibatan konsumen baik di pasar lokal maupun digital. Kegiatan ini diharapkan dapat memberikan dampak positif terhadap pertumbuhan UMKM Sambal Pecel Kanaya, baik dalam segi penjualan maupun pengenalan merek yang lebih luas.
Pengaruh Kebijakan Pengelolaan Pegawai terhadap Kinerja Pegawai pada PT Bumi Karsa Kota Makassar Suryani Alimuddin; M. Akhyar; Sudirman Sudirman; Maryam Maryam
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 3 No. 7 (2026): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v3i7.2797

Abstract

Human resource management plays a crucial role in improving employee performance amid the increasing competitiveness of the construction industry. Effective employee management policies create a supportive work environment, enhance employee motivation, and improve organizational productivity. This study aims to examine the effect of employee management policies on employee performance at PT Bumi Karsa Makassar. The study employed a quantitative approach using a survey method. The population consisted of all employees of PT Bumi Karsa Makassar, and a census sampling technique was applied, involving all 33 employees as respondents. Data were collected through a Likert-scale questionnaire and analyzed using validity and reliability tests, classical assumption tests, simple linear regression analysis, t-test, and coefficient of determination (R²) with IBM SPSS software. The findings indicate that the research instrument met the validity and reliability requirements. The regression analysis revealed that employee management policy has a positive and statistically significant effect on employee performance, with a regression coefficient of 0.593, a t-value of 4.260 exceeding the critical value of 2.039, and a significance value of 0.000 (<0.05). Furthermore, the coefficient of determination (R²) of 0.372 indicates that employee management policy explains 37.2% of the variance in employee performance, while the remaining 62.8% is influenced by other variables not included in this study. These findings suggest that improving employee management policies through appropriate placement systems, competency development, performance evaluation, reward mechanisms, and continuous employee development can significantly enhance employee performance at PT Bumi Karsa Makassar.
Implementation of a Digital Accounting System to Increase the Efficiency of Financial Reports in MSMEs in Gowa Regency, Indonesia Ujianti Tawakkal; S. Sudirman; S. Supiati
Golden Ratio of Auditing Research Vol. 6 No. 2 (2026): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i2.1815

Abstract

This research aims to determine the implementation of digital accounting systems on the increase of financial report efficiency in Small and Medium Enterprises (SMEs) in Gowa Regency. The study employs a quantitative method using simple regression analysis to investigate how the application of digital accounting systems impacts the efficiency of financial reports among Micro, Small, and Medium Enterprises (SMEs) in Gowa Regency. Data were collected from 45 SME respondents using instruments that had been tested and proven to be valid and reliable. The results of the regression analysis show a positive and significant relationship between the increase in financial report efficiency and the implementation of digital accounting systems. A correlation coefficient (R) value of 0.661 indicates a strong relationship, and the coefficient of determination (R2) of 0.436 suggests that the increase in financial report efficiency accounts for 43.6% of the variation in the implementation of digital accounting systems. Other factors influence the remaining variation. The model's feasibility was validated by the ANOVA test (F=33.306; Sig. =0.000). According to the regression coefficient (B=0.523), a one-unit increase in financial report efficiency will result in a 0.523-unit increase in the implementation of the digital accounting system. The findings indicate that SMEs' perception of efficiency benefits, such as ease of decision-making, accuracy, and data speed, is the primary factor driving the adoption of digital accounting systems. However, successful implementation relies heavily on four factors: the ability to use the application, understanding of financial reports, ease of system access, and technological support.
Analisis Kompetensi Digital Pelaku UMKM dalam Pengelolaan UMKM Berbasis Bisnis Digital di Kecamatan Somba Opu Kabupaten Gowa Sudirman Sudirman; Amril Alfiansyah; Syarifuddin Arief; M. Dakhri Sanusi; Ujianti Tawakkal
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 3 No. 8 (2026): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v3i8.2898

Abstract

Digital transformation has encouraged Micro, Small, and Medium Enterprises (MSMEs) to enhance their capabilities in utilizing digital technologies. This study aims to analyze the digital competencies of MSME owners in managing digital business-based enterprises in Somba Opu District, Gowa Regency. The study employed a quantitative approach using a survey method involving 50 MSME owners as respondents. Primary data were collected through a structured questionnaire based on a five-point Likert scale, while data analysis was conducted using descriptive statistics and simple linear regression. The findings reveal that the digital competencies of MSME owners are generally at a moderate level, particularly in the use of social media and digital communication applications. However, competencies related to data analysis, integrated digital marketing, and the utilization of e-commerce platforms remain relatively limited. The regression analysis indicates that digital competence has a positive and significant effect on the management of digital business-based MSMEs. Therefore, this study recommends continuous training programs focusing on digital literacy, digital marketing, and the effective use of e-commerce platforms to strengthen the digital capabilities and competitiveness of MSMEs in Somba Opu District.
Analisis Kemampuan Kerja Karyawan Berdasarkan Faktor Pengalaman Kerja, Lingkungan Kerja, Penghargaan dan Pemberian Soft Skill pada PT. Makmur Karya Persada Makassar Azwar Wijaya Syam; Sudirman Sudirman; Muh. Ridwan
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 1 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i1.6496

Abstract

This study aims to find out and analyze the work ability of employees based on the factors of Work Experience, Work Environment, Awards and Soft Skills and which variables are dominant in PT Makmur Karya Persada Makassar. The type of research used is quantitative analysis, In research the analysis method used is regression analysis, in this case the regression used is multiple regression analysis using spss software version 26. Based on the results of the study, it shows that the variables of Soft Skills, Awards, work environment, and work experience together have a significant influence on employee performance and have a very strong influence on employee performance. The Soft Skill  variable partially has a dominant effect on employee performance At PT. Makmur Karya Persada Makassar This means that to achieve more effective employee performance based on organizational goals and expectations, employees must be given good training and education in order to improve technical abilities and skills based on the functions and main tasks of an employee.
Analisis Pengaruh Pelatihan Kerja dan Pengembangan Karir terhadap Kinerja Karyawan pada Dinas Komunikasi dan Informatika Kota Makassar Salmah Harun; Sudirman Sudirman
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 1 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i1.6564

Abstract

The objective of this study is to examine and evaluate the influence of job training and career development on employee performance, as well as to identify which of the two variables has the most dominant effect, specifically at the Department of Communication and Information Technology in Makassar City. This research applies a quantitative approach, utilizing multiple regression analysis with the support of SPSS software version 26.0. The purpose of this analysis is to identify key factors influencing employee performance. The findings reveal that job training has a significant and positive impact on employee performance within the department. In other words, job training contributes to enhancing employee performance, accounting for 62.3% of the observed improvements, while the remaining 37.7% is attributed to other variables not examined in this study. This indicates that job training plays a crucial role in improving performance. Similarly, career development also shows a significant positive effect on employee performance. The analysis suggests that career development is responsible for 77.8% of the improvement in employee performance, with the remaining 22.2% influenced by other external factors. This highlights the importance of career development initiatives in driving employee success.
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.
Analisis Tata Kelola Keuangan Dalam Meningkatkan Kinerja Operasional Pada Pt Solid Gold Berjangka Makassar Ujianti Tawakkal; Nasir Nasir; Sudirman Sudirman
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1095

Abstract

Pada masa sekarang ini perdagangan di pasar berjangka mempunyai peranan yang sangat strategis dalam pembangunan ekonomi, terutama sebagai sarana pembentukan harga dan pelaksanaan lindung nilai. Peranan perdagangan berjangka dalam era globalisasi dan masa depan diperkirakan akan semakin penting dalam meningkatkan pertumbuhan ekonomi, karena persaingan pasar modal yang semakin tajam dan ketidakpastian kondisi ekonomi yang semakin meningkat. Jenis penelitian yang digunakan adalah analisis kuantitatif, yaitu penulis menggambarakan hasil observasi dan menganalisis data-data yang diperoleh di lapangan dengan menggunakan analisis rasio keuangan yakni Analisis rasio likuiditas dan rasio profitabilita untuk mengetahui system tata kelolah keuangan yang ada pada perusahaan. Berdasarkan pengukuran kinerja keuangan dengan pendekatan analisis likuiditas, maka perusahaan agak cenderung dalam memenuhi kewajiban-kewajibannya yang segera jatuh tempo hal ini dapat dilihat pada Current Ratio pada tahun 2021 sebesar 132,7% sedang tahun 2022 sebesar 133,0%, ini menunjukkan bahwa tata kelola keuangan yang dilakukan oleh perusahaan telah menerapkan system tata kelolah keuangan yang baik karna dapat memenuhi kewajibannya serta masih dapat membiayai kegiatan operasional yang ada pada PT Solid Berjangka Makassar. Dari segi aspek analisis profitabilitas perusahaan tiap tahunnya mengalami kenaikan, hal ini berarti bahwa dalam dua tahun ini keuntungan yang dicapai perusahaan cukup memuaskan. Ini dapat dilihat pada Nett Profit margin di mana tahun 2021 sebesar 3,11% dan tahun 2022 mampu meningkatkan keuntungan menjadi sebesar 6,21%. Artinya dengan semakin meningkatnya keuntungan yang diperoleh oleh perusahaan maka memberikan kemampuan untuk dapat memenuhi pembiayaan operasional, hal ini menunjukkan bahwa system tata kelolah keuangan dan pemenuhan kegiatan operasional perusahaan telah berjalan dengan baik.
Co-Authors Amril Alfiansyah Azwar Wijaya Syam Haeruddin Haeruddin Imran Tahalua Irham Irham M. Akhyar M. Dakhri Sanusi Maryam Maryam Muh. Ridwan Nasir Nasir Nasir Nurhaedar Rahmi Rahmi S. Supiati Salmah Harun Sri Rahayu Syah Suryani Alimuddin Syafrimansyah Syafrimansyah Syarifuddin Arief tawakkal, ujianti