Article Per Year (5 Year)
p-Index From 2020 - 2025
1.116
P-Index
This Author published in this journals
All Journal Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Business, Technology, & Social Science Advances in Applied Accounting Research Journal of Economics, Bussiness and Management Issues Journal Development Manecos
Leny Yuliana
Sekolah Tinggi Ilmu Ekonomi Nusantara Makassar
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
ANALISIS TINGKAT KEPUASAN NASABAH ATAS PENERIMAAN DANA PENSIUN Leny Yuliana
BUGIS : Journal of Business, Technology, & Social Science Bugis Journal Volume 1 No. 2, April 2023.
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengetahui tingkat kepuasan yang dirasakan nasabah atas penerimaan dana pensiun pada PT. Bank Tabungan Pensiunan Nasional. Metode analisis yang digunakan adalah metode deskriptif kuantitatif. Teknik pengumpulan data yang digunakan adalah kuesioner. Alat analisis yang digunakan adalah three box method dengan alat bantu IBM SPSS Versi 20.0. Hasil penelitian ini menunjukkan bahwa tingkat kepuasan yang dirasakan nasabah atas peneimaan dana pensiun pada PT. Bank Tabungan Pensiunan Nasional termasuk ke dalam kategori tingkat kepuasan tinggi.
The Impact of International Financial Reporting Standards on Global Accounting Practices Lawalata, Josina; Salle, Ilham Z; Yuliana, Leny
Advances in Applied Accounting Research Vol. 2 No. 2 (2024): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v2i2.262

Abstract

Purpose: This study examines the impact of International Financial Reporting Standards (IFRS) on global accounting practices, with a focus on financial reporting quality, economic outcomes, and the influence of regulatory and cultural contexts. Research Design and Methodology: A mixed-methods approach was employed, combining qualitative interviews with accounting professionals and quantitative analysis of financial statements from various countries. The study examines the benefits and challenges of IFRS adoption, taking into account factors such as regulatory environments, cultural differences, and varying levels of economic development. Findings and Discussion: The findings reveal that IFRS adoption enhances financial reporting quality by increasing transparency, reducing earnings management, and improving the comparability of financial statements. These benefits are most pronounced in countries with strong regulatory frameworks. However, challenges include high costs and complexities of the transition process, especially for smaller firms and developing countries. Cultural and institutional factors significantly influence the effectiveness of IFRS adoption, with varying impacts across different economic contexts. Implications: The study's results underscore the importance of supportive regulatory environments and comprehensive training for accounting professionals in facilitating the effective adoption of IFRS. Policymakers and regulators should consider tailored approaches to address specific challenges faced by different countries. Companies, particularly in developing regions, must plan and allocate resources carefully to manage the transition to IFRS. These insights offer practical guidance for enhancing the effectiveness of IFRS implementation worldwide.
Analisis Faktor Minat Nasabah Menggunakan Mobile Banking PT Bank Negara Indonesia di Makassar Ridha, Achmad; Windarsari, Wiwin Riski; Anastasya, Lidya; Yuliana, Leny
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 3 No. 5 (2025): Maret 2025
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v3i5.179

Abstract

Digitalisasi perbankan semakin berkembang, namun tingkat adopsi mobile banking di kalangan nasabah masih bervariasi. Penelitian ini bertujuan untuk menganalisis pengaruh persepsi kegunaan, persepsi kemudahan, dan persepsi kepercayaan terhadap minat penggunaan mobile banking di PT Bank Negara Indonesia (BNI) Makassar. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan survei terhadap 80 nasabah BNI yang telah menggunakan mobile banking. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa persepsi kegunaan dan persepsi kemudahan berpengaruh positif dan signifikan terhadap minat penggunaan mobile banking, sedangkan persepsi kepercayaan tidak memiliki pengaruh yang signifikan. Temuan ini mengindikasikan bahwa kemudahan akses dan manfaat layanan lebih dominan dalam mendorong adopsi mobile banking dibandingkan faktor kepercayaan. Implikasi dari penelitian ini dapat menjadi dasar bagi bank dalam meningkatkan fitur dan strategi pemasaran mobile banking agar lebih sesuai dengan kebutuhan nasabah.
Analisis Tingkat Kohesivitas Karyawan pada PT. Pelindo IV (Persero) Cabang Makassar Hasan, Handayani; Yuliana, Leny; Anastasya, Lidya; Ridha, Achmad; Windarsari, Wiwin Riski
Journal of Economics, Bussiness and Management Issues Vol. 2 No. 2 (2025): Maret
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v2i2.628

Abstract

This study aims to analyze the level of employee cohesiveness at PT. Pelindo IV (Persero) Makassar Branch and identify the key factors influencing it. Employee cohesiveness is essential in fostering a collaborative work environment, increasing productivity, enhancing job satisfaction, and reducing turnover rates. This research employs a quantitative approach with a descriptive design. Data were collected through questionnaires distributed to 63 respondents, selected using the Slovin formula from a total population of 172 employees. The analysis includes validity and reliability tests, followed by index number analysis to measure the level of cohesiveness based on four key indicators: social strength, group unity, attractiveness, and teamwork. The findings reveal that employee cohesiveness at PT. Pelindo IV (Persero) Makassar Branch is at a high level. Transformational leadership and effective communication significantly contribute to fostering a cohesive workplace by strengthening teamwork, encouraging mutual support, and enhancing collaboration. The study concludes that strong employee cohesiveness creates a harmonious work environment, improves efficiency, and supports organizational goal achievement. It is recommended that the company continue to strengthen leadership strategies and promote open communication to maintain and further enhance cohesiveness within the organization. Future research should explore other industries and incorporate qualitative approaches to gain deeper insights into employee interactions and workplace dynamics.
The Impact of Financial Management Practices on the Growth of Small and Medium Enterprises (SMEs) in Makassar Khair, Muhammad Miftahul; Salle, Ilham Z.; Limoa, William S.; Yuliana, Leny
Journal Development Manecos Vol. 3 No. 1 (2025): Journal Development Manecos
Publisher : Scieclouds Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71435/604104

Abstract

This study examines the impact of financial management practices on the growth of Small and Medium Enterprises (SMEs) in Makassar using a quantitative research design. Data were collected from 180 SMEs across diverse sectors, including retail, manufacturing, agriculture, and services, through structured questionnaires. The study focused on four key financial management practices: financial record-keeping, budgeting, financial planning, and cash flow management, measured alongside SME growth indicators such as revenue, profitability, employee expansion, and market reach. Multiple regression analysis revealed that financial management practices collectively explained 72% of the variance in SME growth, with financial record-keeping (Beta = 0.46) emerging as the most influential factor. Budgeting (Beta = 0.38), financial planning (Beta = 0.36), and cash flow management (Beta = 0.33) also significantly contributed to growth, highlighting the importance of these practices in ensuring business sustainability and expansion. This research addresses a notable gap in existing literature by providing localized insights into SME financial management practices in a developing economy context and quantifying their impact. The findings emphasize the synergistic effect of integrating these practices and underscore the need for targeted training and policy interventions to enhance financial literacy and resource accessibility for SMEs in Makassar. These results offer actionable recommendations for SME owners, policymakers, and researchers aiming to foster sustainable business growth in similar environments.
PENGARUH KONFLIK KERJA DAN STRES KERJA TERHADAP KINERJA PEGAWAI KANTOR SAMSAT KABUPATEN GOWA Hasan, Handayani; Putra, Muh Anugrah Prabowo; Yuliana, Leny
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 5 (2023): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v1i5.1110

Abstract

Penelitian ini dilakukan pada Kantor Samsat kabupaten Gowa dengan tujuan untuk mengetahui adanya pengaruh konflik kerja dan stress kerja terhadap kinerja pegawai kantor SAMSAT kabupaten Gowa. Penelitian ini merupakan jenis penelitian kuantitatif deskriptif. Pengumpulan data dilakukan dengan menggunakan kuesioner/angket, observasi, dan wawancara. Analisis data melibatkan uji statistik deskriptif dan uji asumsi klasik, sedangkan metode analisis data yang digunakan adalah analisis regresi berganda. Pengujian hipotesis penelitian dilakukan dengan uji T (parsial) dan uji simultan (F).Hasil penelitian menunjukkan bahwa terdapat pengaruh positif dan signifikan antara konflik kerja terhadap kinerja pegawai. Selain itu, stress kerja juga memiliki pengaruh positif terhadap kinerja pegawai.
Co-Authors Achmad Ridha Anastasya, Lidya Hasan, Handayani Ilham Z. Salle, Ilham Z. Khair, Muhammad Miftahul Lawalata, Josina Limoa, William S. Putra, Muh Anugrah Prabowo Salle, Ilham Z Windarsari, Wiwin Riski