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All Journal CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis West Science Social and Humanities Studies Liquidity : Jurnal Ilmu Manajemen dan Bisnis Lajagoe Journal of Management and Business
Yayu Rakkang Yayu Rakkang
Prodi Akuntansi, FEB Universitas Indonesia Timur Makassar
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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THE EFFECT OF WORKING CAPITAL TURNOVER, CAPITAL STRUCTURE AND COMPANY SCALE ON PROFITABILITY IN AUTOMOTIVE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Yayu Rakkang Yayu Rakkang; Mariam Makmur Mariam Makmur; Sri Wirdana Sri Wirdana
Jurnal Manajemen Dan Bisnis Vol 1 No 1 (2023): Hal. 1-82
Publisher : CV. LAJAGOE PUSTAKA

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Abstract

The Impact of Internal Auditors' Work Experience and the Use of Accounting Information Systems on Fraud Detection at PT. Bank SulselBar Makassar's Head Office (supervised by Baso R and Surianto) This study aims to ascertain whether internal auditors' work experience and the use of accounting information systems impact fraud detection at the head office of PT Bank SulselBar Makassar. Primary data are collected using saturated sampling methods using surveys. The population consists of all 37 Bank SulselBar Makassar Head Office employees, and the sample size is 35 respondents. The validity and reliability of the questionnaire's results have been examined, and the traditional premises of normalcy, multicollinearity, and heteroscedasticity have also been scrutinized strategies for conducting simple regression analyses. The findings of this study suggest that the presented hypothesis is correct because the hypothesis testing yielded significant and favorable outcomes. This indicates that using accounting information systems and the internal auditors' professional experience positively and significantly impact fraud detection.
Analysis of Conflict Management and Internal Communication on Employee Satisfaction in Creative Industries in Indonesia Sunardi Ginting; Irwan Amar; Dyah Palupiningtyas; Fahruni Khaerunnisa; Yayu Rakkang
West Science Social and Humanities Studies Vol. 2 No. 07 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i07.1081

Abstract

This study examines the impact of conflict management and internal communication on employee satisfaction within the creative industries in Indonesia. Utilizing a quantitative research design, data were collected from 150 employees using a structured questionnaire featuring a Likert scale ranging from 1 to 5. The analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS 3) to test the proposed hypotheses. The findings indicate that effective conflict management significantly enhances employee satisfaction, with clear and consistent internal communication further amplifying this effect. Additionally, internal communication was found to moderate the relationship between conflict management and employee satisfaction, highlighting its critical role in fostering a positive work environment. These results suggest that fostering a harmonious work environment and promoting transparent communication channels are crucial for improving employee satisfaction in the creative sector. This study contributes to the literature by providing empirical evidence on the relationships between conflict management, internal communication, and employee satisfaction, offering valuable insights for practitioners and policymakers aiming to enhance organizational performance in the creative industries.
Pengaruh Deskripsi Pekerjaan terhadap Kinerja Pegawai pada Perusahaan Daerah Air Minum (PDAM) Tirta Jeneberang, Kabupaten Gowa, Sulawesi Selatan Muh. Nur R; Ambo Uleng; Muhammad Yusuf; Kahar Kahar; Yayu Rakkang
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 2 No. 4 (2024): Januari 2024
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v2i4.118

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Deskripsi Pekerjaan terhadap Kinerja Pegawai pada Perusahaan Daerah Air Minum (PDAM) Tirta Jeneberang Kabupaten Gowa. Jenis Penelitian yang digunakan adalah asosiatif, yaitu penelitian dilakukan untuk melihat pengaruh antar variabel dengan tujuan pengujian hipotesis. Teknik pengambilan sampel menggunakan rumus Slovin dengan jumlah sampel sebanyak 74 orang. Teknik pengumpulan data menggunakan kuesioner. Teknik analisis data yang digunakan untuk menjawab hipotesis adalah regresi linear sederhana dan uji t yang diolah dengan menggunkan bantuan software SPSS 24. Hasil penelitian menunjukkan bahwa ada pengaruh positif signifikan pengaruh Deskripsi Pekerjaan terhadap Kinerja Pegawai. Hal ini dibuktikan dengan hasil statistik uji t untuk variabel Kinerja Pegawai dengan nilai signifikan sebesar 0,000 < dari taraf signifikan yaitu (0,000 < 0,05), dari nilai t hitung sebesar 12,256 > 1,993 t tabel. Dapat disimpulkan bahwa variabel Deskripsi Pekerjaan berpengaruh positif dan signifikan terhadap Kinerja Pegawai.
PENGARUH KOMUNIKASI INTERPERSONAL TERHADAP KINERJA PEGAWAI PADA DINAS PERINDUSTRIAN DAN PERDAGANGAN KABUPATEN GOWA fahruni khaerunnisa; Yayu Rakkang
Liquidity Jurnal Ilmu Manajemen dan Bisnis Vol 3 No 2 (2025): JULI 2025
Publisher : Prodi Manajemen Universitas Syekh Yusuf Al Makassari Gowa

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This study aims to determine the influence of interpersonal communication on employee performance at the Department of Industry and Trade of Gowa Regency. Interpersonal communication is an essential element in creating a productive and harmonious work environment, which directly impacts the effectiveness of employee performance. This research employs a quantitative approach using a descriptive method. The sample consisted of 37 respondents, representing the entire staff of the institution, selected through a saturated sampling method. The data analysis technique used is simple linear regression. The results indicate that interpersonal communication has a positive and significant effect on employee performance. This is evidenced by a significance value of 0.001 (< 0.05) and a coefficient of determination (R²) of 0.285, meaning that interpersonal communication explains 28.5% of the variation in employee performance. These findings reinforce the importance of interpersonal communication in improving work quality, productivity, and interpersonal relationships among employees in government organizations. Therefore, strengthening interpersonal communication is recommended as a strategy to enhance employee performance.
Enhancing Msme Financial Performance Through Strategic Capabilities: The Mediating Role Of Managerial Decision-Making Rakkang, Yayu; Achsanuddin, Andi Nur
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 5 No. 4 (2025): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53866/jimi.v5i4.930

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are vital to economic growth but often face challenges in financial sustainability and decision-making effectiveness. This study aims to examine how financial literacy, accounting technology utilization, and entrepreneurial orientation influence MSME financial performance, with managerial decision-making as a mediating variable. Using a quantitative research design, data were collected from 222 MSMEs in Makassar City through structured questionnaires and analyzed using Structural Equation Modeling with SmartPLS. The results reveal that accounting technology utilization and entrepreneurial orientation have significant direct effects on financial performance. Financial literacy, while not directly associated with financial outcomes, significantly influences performance through managerial decision-making. This mediating role highlights that the strategic application of financial knowledge is more impactful than financial literacy alone. Conversely, technology and entrepreneurial behavior tend to bypass structured decision-making processes, indicating a need for better integration of these capabilities into managerial frameworks. These findings contribute to existing knowledge by integrating cognitive, technological, and behavioral factors into a unified performance model. The study emphasizes that empowering decision-making capacities enhances the value of internal resources. Policymakers and business advisors are encouraged to adopt holistic development strategies that combine literacy, digital tools, and strategic judgment to strengthen MSME competitiveness.
Co-Authors Achsanuddin, Andi Nur Ambo Uleng Fahruni Khaerunnisa Fahruni Khaerunnisa Irwan Amar Kahar Kahar Mariam Makmur Muh. Nur R Muhammad Yusuf Palupiningtyas, Dyah Sri Wirdana Sri Wirdana Sunardi Ginting