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All Journal Journal of Economic Education and Entrepreneurship Studies Journal of Economics, Entrepreneurship, Management Business and Accounting Jurnal Pendidikan Terapan Pinisi Journal of Entrepreneurship Review Fundamental and Applied Management Journal Indonesian Journal of Enterprise Architecture
Alisyahbana, Andi Naila Quin Azisah
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Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Moderating Role of Social Norms in the Relationship between Tax Knowledge, Quality of Tax Service, and Tax Compliance among MSMEs Fadhilatunisa, Della; Hamdan, Muhammad Nurfaizy; Isma, Andika; Dewantara, Hajar; Alisyahbana, Andi Naila Quin Azisah
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 1 (2024): VOL. 6, NO. 1 (2025): JE3S, MARCH 2025
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v6i1.7722

Abstract

This study addresses the persistent problem of low tax compliance among informal Micro, Small, and Medium Enterprises (MSMEs), which undermines fiscal stability and hampers economic development. The primary purpose of the research is to examine the direct effects of tax knowledge and the quality of tax service on tax compliance, as well as to assess whether social norms moderate these relationships among informal MSMEs. Employing a quantitative approach with a cross-sectional survey design, data were collected from owners and managers of informal MSMEs using structured questionnaires. The analysis was conducted using structural equation modeling (SEM) to test the hypothesized relationships and moderation effects. The results indicate that both tax knowledge and the quality of tax service have significant positive effects on tax compliance behavior among informal MSMEs. However, the moderating role of social norms was not supported, as social norms did not significantly influence the relationships between tax knowledge, service quality, and compliance. These findings imply that policy interventions to enhance tax compliance in the informal sector should prioritize educational initiatives and improvements in service quality, rather than relying primarily on social or communal influences. Despite offering important insights, this study is limited by its cross-sectional design, geographically constrained sample, and reliance on self-reported data, which may affect the generalizability and causality of the findings. Future research should consider broader samples, longitudinal approaches, and the inclusion of additional contextual or psychological factors to deepen the understanding of tax compliance behavior among informal MSMEs.
Designing Enterprise Architecture Using the TOGAF ADM Framework in a Food Manufacturing Company Alisyahbana, Andi Naila Quin Azisah; Sopi; Tukinah, Ukie; Adio, Matthew Olufemi
Indonesian Journal of Enterprise Architecture Vol. 2 No. 2 (2025): IJEA, February 2025
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijea.v2i2.0254

Abstract

PT. Indofood CBP Sukses Makmur is a leading food manufacturing company in Indonesia, widely recognized for its instant noodle products. In line with rapid technological advancements and the growing complexity of business operations, the integration of information technology (IT) has become a vital necessity for the company. To ensure the effective planning and alignment of IT strategies with business goals, a structured framework is essential. This study aims to design an enterprise architecture for PT. Indofood CBP Sukses Makmur using the TOGAF (The Open Group Architecture Framework) with a focus on the Architecture Development Method (ADM). The research follows several key phases within TOGAF ADM, including Preliminary, Architecture Vision, Business Architecture, Information Systems Architecture, and Technology Architecture. Emphasis is placed on the business architecture phase to capture the core operational processes and strategic needs of the company. The outcome of this research is a tailored enterprise architecture model that enables PT. Indofood CBP Sukses Makmur to optimize its IT resources, support digital transformation initiatives, and align technology deployment with business objectives. The results demonstrate how TOGAF ADM can guide comprehensive enterprise planning, ensure consistency across departments, and provide a clear roadmap for future IT development. Ultimately, the implementation of this model is expected to enhance the efficiency, agility, and competitiveness of PT. Indofood CBP Sukses Makmur within the food manufacturing industry.
Exploring the Effects of Academic Motivation and Socioeconomic Factors on Entrepreneurial Intention: A Mediated Model of Self-Efficacy among Students Jufri, Muhammad; Isma, Andika; Dewantara, Hajar; Alisyahbana, Andi Naila Quin Azisah; Hasyim, Sitti Hajerah
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 3 No 2 (2025): Volume 3, Issue 2, May 2025
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v3i2.584

Abstract

Students in entrepreneurship study programs possess substantial potential to become future entrepreneurs. However, their entrepreneurial intention is influenced by various internal and external factors. This study aims to examine the direct and indirect effects of academic motivation and parental socioeconomic status on students’ entrepreneurial intention, with self-efficacy as a mediating variable. A quantitative approach with a descriptive explanatory design was employed to analyze the relationships among variables. The population consisted of students enrolled in the Entrepreneurship Study Program at the Faculty of Economics and Business, Universitas Negeri Makassar (FEB UNM). A total of 75 students were selected using proportional random sampling. Data were processed using SPSS version 27. The findings revealed that academic motivation does not have a direct effect on entrepreneurial intention but has a positive and significant effect on self-efficacy. Parental socioeconomic status significantly and positively affects both self-efficacy and entrepreneurial intention. Although self-efficacy shows a positive influence on entrepreneurial intention, the effect is not statistically significant. However, both academic motivation and parental socioeconomic status have positive and significant indirect effects on entrepreneurial intention through self-efficacy. The study suggests that the Entrepreneurship Study Program should place greater emphasis on strategies that enhance students' self-efficacy and entrepreneurial intention.
Digital-Based Informal Entrepreneurship Education: Transforming Social Media into a Business Learning Space Nurhayani, Nurhayani; Isma, Andika; Windarsari, Wiwin Riski; Alisyahbana, Andi Naila Quin Azisah; Muflih, Betania Kartika
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 2 (2025): VOL. 6, NO. 2 (2025): JE3S, JUNE 2025
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v6i2.9587

Abstract

The development of digital technology has driven transformations in various aspects of life, including entrepreneurship education. This study examines how social media can be utilized as an informal learning space to support digital-based entrepreneurship education without being limited by space and time. Using a qualitative approach and literature review, this article explores the role of platforms such as Instagram, TikTok, and YouTube in disseminating entrepreneurial knowledge, building business communities, and creating flexible and accessible learning ecosystems. The results show that social media is not only a means of business promotion but also plays a role as an interactive and inspiring educational medium. The use of experience-based content, tutorials, and entrepreneurial success stories is a key strategy in educating audiences, both informally and formally. This article recommends optimizing the use of social media by educators, MSMEs, and entrepreneurial communities to expand access to relevant and contextual business learning in the digital era.
The Relationship Between Knowledge and Digital Utilization in the Culinary Sector: An SMEs Perspective Nurfaiza, Ayu Hasra; Nazhmi, Muh. Rayhan Akmal; Alisyahbana, Andi Naila Quin Azisah; Adio, Matthew Olufemi
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 2 No 2 (2024): Volume 2, Issue 2, May 2024
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v2i2.360

Abstract

This study discusses the influence of knowledge of MSME actors in the use of digitalization in the culinary industry in Makassar City. This study aims to determine and analyze how socialization and interaction affect the knowledge of MSME actors and the extent to which this knowledge affects the use of digitalization in marketing. This research uses a quantitative approach and survey as a data collection method. The results showed that MSME players' knowledge of digitalization affects the utilization of digitalization in marketing, and socialization and interaction affect the knowledge of MSME players. This study hopes to contribute to the theoretical understanding of the factors affecting MSMEs and provide a basis for formulating more appropriate and effective strategies for MSME development.
Stepping Toward Business Excellence: Building an Integrated and Efficient Enterprise Architecture System Alisyahbana, Andi Naila Quin Azisah; Azis, Fajriani; Fardhani, Muhammad Faris; Rauf, Muhammad Ikhwan; Isma, Andika
Indonesian Journal of Enterprise Architecture Vol. 1 No. 1 (2023): IJEA, August 2023
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijea.v1i1.0231

Abstract

In today's digital era, businesses face increasingly complex challenges. To achieve business excellence, organizations need to build integrated and efficient systems. Enterprise architecture (EA) is a comprehensive approach to designing and managing information technology and business structures in organizations. This journal aims to investigate the importance of building an integrated and efficient EA in achieving business excellence. We use a research methodology approach to analyze case studies and results related to EA implementation in several organizations. Our findings show that an integrated and efficient EA can provide benefits such as improved operational efficiency, cost savings, increased flexibility, and better decision-making. In this journal, we describe the methods used in building EAs, the results of EA implementation in organizations, and a discussion of the implications and resulting benefits. We conclude that building an integrated and efficient EA is an important step for organizations that want to achieve business excellence. An integrated and efficient EA in achieving business excellence. An integrated EA involves a comprehensive planning and design process, integration of systems and applications, effective data and information management, and necessary organizational changes. An integrated and efficient EA implementation can provide a number of benefits to an organization, including improved operational efficiency, reduced costs, increased visibility and accessibility of information, and better decision-making. However, the challenges and complexities associated with EA implementation need to be addressed through a holistic approach, stakeholder engagement, effective communication, and proactive change management.
Implementation of TOGAF ADM in Designing Enterprise Architecture for Netflix Company Alisyahbana, Andi Naila Quin Azisah; Azis, Fajriani; Rini Cahyani Ramli; Febriyanti Gian Matthew; Vaneza Zefanya
Indonesian Journal of Enterprise Architecture Vol. 1 No. 2 (2024): IJEA, February 2024
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijea.v1i2.0237

Abstract

Netflix is a digital media streaming service provider, where business Mainly, it is a subscription streaming service that provides films and television programs, including several programs created by Netflix itself. In building a good business process and implementing the running of a system, it takes a business architecture design, using a framework architecture to minimize errors that will occur in creating a framework. EA design is needed by the Netflix company in order to help and increase efficiency regarding enterprise architecture to improve company performance and even help companies to plan and manage system changes for the company. In designing this Enterprise Architecture, a method is used, namely TOGAF ADM which consists of 10 phases. But this research is limited to 4 phases, namely, Preliminary phase, Vision architecture, Business architecture and Information system architecture.
Determinant of Consumer Satisfaction in Using Losari Beach Hotel Makassar Services with Service Quality Variables Nurjannah, Rizka Aisyah; Alisyahbana, Andi Naila Quin Azisah; Amrullah, Nursinah
Fundamental and Applied Management Journal Vol. 1 No. 1 (2023): FAMJ, June 2023
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/famj.v1i1.202304

Abstract

This study aims to determine whether the dimensions of service quality, namely tangible, reliability, responsiveness, assurance, and empathy, affect customer satisfaction at Losari Beach Hotel Makassar and analyze the most dominant factor in influencing customer satisfaction at Losari Beach Hotel Makassar. The population in this study were guests staying at Losari Beach Hotel Makassar while the sample taken was 100 respondents using Non-Probability Sampling technique with Accidental sampling approach, which is a sampling technique based on chance, namely who happens to meet the researcher can be used as a sample if deemed suitable. Based on the research results, each of the most influential variables is the empathy variable, then assurance, then followed by reliability, and responsiveness, while the lowest influential variable is tangible. Makassar Gapura Beach Hotel needs to maintain elements that have been rated well by customers and need to improve things that are still lacking.
The Effect of Gold Price on Profit Achievement at PT. Pegadaian (Persero) Maros Branch, South Sulawesi Kadir, Rachmawaty; Alisyahbana, Andi Naila Quin Azisah; Azis, Fajriani
Fundamental and Applied Management Journal Vol. 1 No. 1 (2023): FAMJ, June 2023
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/famj.v1i1.202305

Abstract

The purpose of this research is to determine the effect of gold prices on profit achievement at PT Pengadaian (Persero) Maros Branch, South Sulawesi. This type of research is quantitative in nature explanatory. The population is the financial statements, and the sample is the profit and loss of PT. Pegadaian Maros Branch during the period 2018 - 2022. The data analysis technique used is simple linear regression with the help of the SPSS program. The results showed that the price of gold had a positive and significant effect on the profit achievement of PT. Pegadaian (Persero) Maros Branch South Sulawesi. This means that the price of gold is able to make a significant contribution to the achievement of the profit of PT. Pegadaian (Persero) Maros Branch South Sulawesi. Given the gold price factor that greatly affects the achievement of profit, PT. Pegadaian Maros Branch Sul-Sel needs to pay attention to pricing activities that will be carried out so that consumers and potential consumers / buyers know and understand the ups and downs of gold prices in PT. Pegadaian Maros Branch so as to increase the achievement of future profits.
Entrepreneurship Education and Social Media as Drivers of Entrepreneurial Interest: The Role of Motivation as a Mediator Variable Nurjannah, Rizka Aisyah; Mas’ud, Mas’ud; Patadungan, Agusto; Syam, Andini Safitri; Alisyahbana, Andi Naila Quin Azisah
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 2 No 3 (2024): Volume 2, Issue 3, September 2024
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v2i3.475

Abstract

This study aims to examine the influence of entrepreneurship education, and the use of social media on entrepreneurial interest through entrepreneurial motivation in FEB UNM entrepreneurship students. This type of research is quantitative research. The research design used a survey method with questionnaires as data collection instruments. The study population is all UNM Entrepreneurship Students numbering 427 students. While the sampling technique uses the Proportional Random Sampling technique, which is calculated using from Slovin with a sample result of 84 respondents or 22% of the total population The research method used in this research is quantitative. This research can be a source of information or reference for teaching staff or lecturers in order to be able to direct and guide students related to the development of entrepreneurial interests, Students are also expected to deepen their interest in business management so that they are not focused on the knowledge produced, but also able to conduct business ventures and develop them.
Co-Authors abu, ilham Adio, Matthew Olufemi Algi Fahrizal Amrullah, Nursinah Andika Isma Azis, Fajriani Bakry Betania Kartika Muflih Della Fadhilatunisa Erwin Erwin Fardhani, Muhammad Faris Febriyanti Gian Matthew Hajar Dewantara Hamdan, Muhammad Nurfaizy Hasyim, Sitti Hajerah Ismail Iwan Harsono Jaya, Risman Kadir, Rachmawaty Mas’ud, Mas’ud Muh Fikri Ainul Yakin Muhammad Jufri Nazhmi, Muh. Rayhan Akmal Nurfaiza, Ayu Hasra Nurhayani nurhayani Nurjannah, Rizka Aisyah Ohyver, Daniel Adolf Patadungan, Agusto Rahmawati, Rahmawati Rauf, Muhammad Ikhwan Rini Cahyani Ramli Rizka Aisyah Nurjannah Salim, Diarra Sopi Sudarmi Sumarsih . . Suryaningrum, Dyah Ayu Syam, Andini Safitri Ukie Tukinah, Ukie Utami, Eva Yuniarti Vaneza Zefanya Windarsari, Wiwin Riski Yahya, Muh.