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Peran Umkm Dalam Membangun Dan Menumbuhkan Ekonomi Kreatif Di Era Revolusi 5.0 Menuju Ekonomi Global Lilis Purnanengsi Mas’ud; Melisa Yanuar Susilo
Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 6 No 2 (2023): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57093/metansi.v6i2.234

UMKM sangat penting bagi kehidupan dan kelangsungan hidup masyarakat. Karena keberadaan UMKM sangat bermanfaat bagi tumbuhnya wirausaha. Selain itu, UMKM dapat menciptakan lapangan kerja dan kreativitas yang sejalan dengan upaya melestarikan dan mengembangkan unsur dan budaya tradisional masyarakat setempat. Penelitian ini menggunakan penelitian kualitatif. Hal ini dikarenakan metodologi penelitian kualitatif merupakan penelitian ilmiah yang bertujuan untuk memahami fenomena dalam konteks sosial yang alamiah dengan mengutamakan proses interaksi yang mendalam antara peneliti dengan fenomena yang diteliti. Indonesia mulai dari petani, nelayan, peternak, penambang, pengrajin, pedagang dan berbagai penyedia jasa. Jumlah UMKM sebanyak 65,46 juta unit usaha pada tahun 2020, naik dari 57,9 juta unit pada tahun 2019. Jumlah tenaga kerja UMKM sebanyak 219,56 juta orang pada tahun 2019, meningkat dari 124,1 juta orang pada tahun 2013. Menurut Kementerian Koperasi dan Usaha Kecil dan Menengah, jumlah UMKM di Indonesia meningkat menjadi 10,71 juta unit pada tahun 2022. Untuk mendorong iklim yang kondusif tersebut dan menjaga keberlangsungan UMKM di tingkat Nasional, diperlukan integrasi dan koordinasi antar lembaga lain. Ekonomi kreatif kontemporer di Indonesia membutuhkan peningkatan daya saing produk Nasional agar mampu bertahan dalam ketatnya persaingan di pasar dunia. Oleh karena itu, pemerintah bekerjasama dengan Kementerian Perindustrian dan Kementerian Koperasi Kecil dan Menengah melalui Kementerian Perdagangan. Perusahaan yang kemudian didukung oleh KADIN membentuk tim desain Power Indonesia, yang bertujuan agar produk Indonesia mendapat tempat sesuai standar internasional, namun tetap berkarakter nasional di pasar dunia. Melihat kontribusi yang besar tersebut, pemerintah melakukan penelitian yang lebih intensif untuk berinvestasi dalam pengenalan konsep pengembangan ekonomi kreatif

PENERAPAN SISTEM PELAYANAN PUBLIK DI DINAS PARIWISATA KABUPATEN BANGGAI SEBAGAI JULUKAN KOTA AIR Susilo, Melisa Yanuar; Yusri
Meraja journal Vol 7 No 1 (2024): Vol 7 No 1 ( 2024 )
Publisher : P3M Stia Al Gazali Barru and Meraja media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33080/mrj.v7i1.329

IMPLEMENTASI MANAJEMEN PERENCANAAN PEMBANGUNAN DAERAH BERBASIS PENGEMBANGAN PENELITIAN DAN INOVASI DESAIN Susilo, Melisa Yanuar; Jufri, Rifqah Ramdhana; Yusri
Meraja journal Vol 7 No 3 (2024): Vol 7 No 3 ( 2024 )
Publisher : P3M Stia Al Gazali Barru and Meraja media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33080/mrj.v7i3.370

Pengaruh Kompetensi dan Lingkungan Kerja Terhadap Kepuasan Kerja Karyawan pada PT Pelabuhan Indonesia (Persero) Regional 4 Makassar Agus, Erwin; Sally, Jihan Safira Rospitasari Harun; Susilo, Melisa Yanuar; Sirajuddin
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary (In-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.5496

This study aims to analyze the influence of competence and work environment on employee job satisfaction at PT Pelabuhan Indonesia (Persero) Regional 4 Makassar. Job satisfaction is a strategic issue because it is closely related to productivity, loyalty, job stability, and the quality of organizational services. This study uses a quantitative approach with an explanatory research design. Data were collected through questionnaires distributed to employees as research respondents. Data analysis was conducted using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method to test the relationship between variables simultaneously. The competency variable is measured through indicators of knowledge, skills, work ability, and professionalism. The work environment variable is measured through physical conditions, work comfort, communication, inter-employee relationships, and organizational support. Meanwhile, job satisfaction is measured based on employee perceptions of work, comfort, rewards, and overall work experience. The results show that competence has a positive and significant effect on employee job satisfaction. The work environment is also proven to have a positive and significant effect on job satisfaction. Simultaneously, competence and the work environment provide a meaningful contribution in explaining variations in employee job satisfaction. These findings emphasize the importance of strengthening individual competencies and creating a conducive work environment as a strategy to increase job satisfaction and sustainable organizational performance.

Peran Usaha Mikro, Kecil, dan Menengah (UMKM) dalam Meningkatkan Perekonomian Nasional Melalui Platform Digital Zulpriyadi; Melisa Yanuar Susilo; Hasanuddin; Rr Retno Wulansari Kus
Meraja journal Vol 9 No 1 (2026): Vol 9 No 1 ( 2026 )
Publisher : P3M Stia Al Gazali Barru and Meraja media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33080/mrj.v9i1.488

PERSPEKTIF TINGKAT TRANSPARANSI DAN AKUNTABILITAS DANA DESENTRALISASI KE DAERAH DAN ANGGARAN DANA DESA Melisa Yanuar Susilo; Ishak Ishak; Hasanuddin Hasanuddin; Sudirman Sudirman; Ahmad Ahmad
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 1 (2026): hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i1.428

The results of this research are based on Law Number: 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments regulating the new design of transfer funds to regions, regional income and expenditure. Likewise, it regulates how to monitor and provide evaluation of regional spending so that any existing budget can be used effectively and efficiently. The Ministry of Finance continues to strive to solve and eliminate gaps in the misuse of transfer funds to regions and village funds while seeking harmony between central and regional fiscal policies. This research aims to evaluate the level of transparency and accountability of transfers to regional and village funds through cash account management and assess the quality of government cash management and also evaluate government account management in increasing government revenue. This research uses a qualitative descriptive method by utilizing secondary primary data originating from various literature. From 2022 to 2023, it is even estimated that by the end of 2024, transfer funds deposited in regional government accounts throughout Indonesia at regional banks will average more than IDR 100 trillion. Deposition of funds will disrupt development and public service activities. In fact, it is hoped that government spending will be realized, which is the main stimulus for regional economic movements. By joining regional governments in the Treasury Single Account (TSA), all aspects of financial resource mobilization and expenditure can be managed as a whole by the government for the benefit of the people. Apart from strengthening and responding to the challenges of limited government financial resources. Existing idle cash can generate income. The participation of the Regional Government in implementing the Treasury Single Account (TSA) does not reduce the autonomy that has been mandated.

Pengaruh Kompetensi dan Lingkungan Kerja Terhadap Kepuasan Kerja Karyawan pada PT Pelabuhan Indonesia (Persero) Regional 4 Makassar Erwin Agus; Jihan Safira Rospitasari Harun Sally; Melisa Yanuar Susilo; Sirajuddin
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.5496

This study aims to analyze the influence of competence and work environment on employee job satisfaction at PT Pelabuhan Indonesia (Persero) Regional 4 Makassar. Job satisfaction is a strategic issue because it is closely related to productivity, loyalty, job stability, and the quality of organizational services. This study uses a quantitative approach with an explanatory research design. Data were collected through questionnaires distributed to employees as research respondents. Data analysis was conducted using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method to test the relationship between variables simultaneously. The competency variable is measured through indicators of knowledge, skills, work ability, and professionalism. The work environment variable is measured through physical conditions, work comfort, communication, inter-employee relationships, and organizational support. Meanwhile, job satisfaction is measured based on employee perceptions of work, comfort, rewards, and overall work experience. The results show that competence has a positive and significant effect on employee job satisfaction. The work environment is also proven to have a positive and significant effect on job satisfaction. Simultaneously, competence and the work environment provide a meaningful contribution in explaining variations in employee job satisfaction. These findings emphasize the importance of strengthening individual competencies and creating a conducive work environment as a strategy to increase job satisfaction and sustainable organizational performance.

IMPLEMENTASI PSAK NOMOR 46 ATAS PAJAK PENGHASILAN BADAN PADA LAPORAN KEUANGAN YAYASAN DEWI NATALIA KOTA MAKASSAR Rosmayani Rosmayani; Dewi Natalia; Melisa Yanuar Susilo; Dina Utami; Andi Sutomo
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.262

This research was conducted by the author to determine the implementation of PSAK No. 46 on Corporate Income Tax in the financial statements of the Dewi Natalia Foundation in Makassar City. This research was conducted at the Dewi Natalia Foundation office in Makassar, a business entity engaged in education and social services. This study used a qualitative descriptive analysis method to uncover facts, circumstances, phenomena, variables, and conditions that occurred during the research period. The results indicate that the Dewi Natalia Foundation has not fully implemented PSAK No. 46 in its financial statements. In its income statement, the Dewi Natalia Foundation does not disclose or include deferred tax expense because management believes that the realization of this deferred tax is not yet certain.

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