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All Journal Jurnal Manajemen Southeast Asia Journal of Business, Accounting, and Entrepreneurship Jurnal Ilmu Manajemen
Putra, Muh. Al Fatah Arief
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Corporate Income Tax Expenses Payable: An Analysis Based on Size, Operational Cost, and Profitability Rauf, Deddy Ibrahim; Musa, Dwi Anugerah Lestari; Aslam, Annisa Paramaswary; Angreyani, Andi Dewi; Putra, Muh. Al Fatah Arief; Mustafa, Muh. Yushar
Southeast Asia Journal of Business, Accounting, and Entrepreneurship Vol. 1 No. 1 (2023): DECEMBER 2023 - SAINS
Publisher : PT Smart Media Makassar

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Penelitian ini dilakukan dengan tujuan menganalisis dan mengetahui pengaruh profitabilitas, biaya operasional, dan size terhadap beban Pajak Penghasilan Badan Terutang pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2016–2021. Sampel dalam penelitian ini berjumlah 15 perusahaan. Metode sampel menggunakan purposive sampling. Metode analisis yang digunakan adalah analisis regresi data panel dengan menggunakan E-views. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh signifikan positif terhadap pajak penghasilan badan terutang, biaya operasional tidak berpengaruh terhadap beban pajak penghasilan badan terutang, dan size berpengaruh signifikan positif terhadap pajak penghasilan badan terutang.
The Skywalker Saga: A Bibliometric Analysis on Product Innovation in the Era of Artificial Intelligence Mustafa, Muh. Yushar; Mustafa, Riad; Haeruddin, M. Ikhwan Maulana; Putra, Muh. Al Fatah Arief
Southeast Asia Journal of Business, Accounting, and Entrepreneurship Vol. 3 No. 1-3 (2025): MARCH TO SEPTEMBER 2025 - SAINS
Publisher : PT Smart Media Makassar

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Product innovation is a key driver of economic growth and corporate competitiveness. Artificial intelligence (AI) is revolutionising product innovation, influencing how products are developed, marketed and used. This study aims to map the research landscape on product innovation and AI through bibliometric analysis. Data are collected from scientific publication databases such as Google Scholar, Scopus, and Web of Science, covering publications from 2000 to 2023. Bibliometric analysis is performed using VOSviewer and Publish or Perish software to identify publication trends, author collaborations, research themes, and keywords. As for theoretical contribution, the results of the study show a significant increase in related publications, strong interdisciplinary collaboration, and dominant research themes such as the use of AI in product design, AI-based market analysis, and smart product development. As for managerial contribution, this study provides insights into the challenges and opportunities associated with the use of AI for product innovation, which can help companies make more informed decisions and drive innovation in various industrial sectors.
From Beliefs To Budgeting: How Locus Of Control And Financial Literacy Influence Financial Planning? Aslam, Annisa Paramaswary; Putra, Muh. Al Fatah Arief; Patigana, A Gita Namira; Kesuma, Sulfadli Adi Jaya; Saputra, Aria
Jurnal Ilmu Manajemen Vol. 14 No. 1 (2024): Jurnal Ilmu Manajemen
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jim.v14i1.396

Abstract

This study aims to explore the impact of locus of control, love of money, and financial literacy on financial planning, and to understand how financial literacy moderates the relationship between these factors and financial planning. The findings indicate that both locus of control and love of money have a significant positive impact on financial planning. Conversely, financial literacy has a significant negative effect on financial planning and does not significantly moderate the relationship between love of money and financial planning. This suggests that, although financial literacy is crucial, the overconfidence often associated with high levels of financial literacy can lead to riskier financial decision-making. The study highlights the need to consider psychological factors such as locus of control and love of money in financial planning, as well as the importance of managing overconfidence in financial literacy to avoid suboptimal financial decisions. Additionally, this study is important for individuals of productive age who are investing their money
ANALYSIS OF DIGITAL MARKETING STRATEGY IMPLEMENTATION USING THE SOSTAC MODEL APPROACH AT MAKASSAR STATE UNIVERSITY Burhanuddin, Burhanuddin; Aswar, Nurul Fadilah; Putra, Muh. Al Fatah Arief
Jurnal Manajemen Vol 6, No 1 (2026): February
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jm.v6i1.76397

Abstract

Abstract: This study analyzes the implementation of Makassar State University's (UNM) digital marketing strategy using the SOSTAC Model approach, which encompasses six strategic elements: Situation, Objectives, Strategy, Tactics, Action, and Control. Using a descriptive qualitative approach and triangulation methods, data were collected through in-depth interviews, observations of UNM's official digital channels, and documentation studies of promotional activities. The results indicate that UNM has an adequate digital infrastructure, but still faces challenges in terms of content relevance, low engagement, and a communication style that is not aligned with the characteristics of Generation Z. A SWOT analysis shows the potential for strengthening the institution's image through digital storytelling, the use of TikTok, and campus community involvement. Strategic recommendations include adopting the 5S framework and the 7P marketing mix, strengthening the KPI-based monitoring system, and establishing a responsive and adaptive digital team. This study emphasizes the importance of structured and data-driven digital marketing planning in improving the competitiveness and positioning of higher education institutions in the era of digital transformation, especially in recruiting prospective students.Keywords: Digital Marketing, SOSTAC, College, Communication Strategy, Generation Z
SCENT OF SOFT PROPAGANDA IN NATION BRANDING: TOURISM MARKETING STRATEGIES IN THE “WONDERFUL INDONESIA” CAMPAIGN Haeruddin, Muhammad Ilham Wardhana; Putra, Muh. Al Fatah Arief; Hardiyanti, Andi Aryani
Jurnal Manajemen Vol 6, No 1 (2026): February
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jm.v6i1.77252

Abstract

Abstract: This study critically examines the ideological dimensions of the Wonderful Indonesia campaign as a contemporary manifestation of soft propaganda within the practices of nation branding and tourism marketing. Framed through the lens of Critical Discourse Analysis (CDA) based on Fairclough’s three-dimensional model, this research investigates how visual, linguistic, and symbolic representations operate as instruments of persuasion that construct Indonesia’s national identity within the global tourism arena. Data were collected through multimodal analysis of official campaign materials distributed across digital platforms, including the Ministry of Tourism and Creative Economy’s website, YouTube, Instagram, and TikTok, supported by secondary documents and scholarly sources. The findings reveal that Wonderful Indonesia integrates aesthetic visuals, emotional narratives, and cultural symbolism to portray Indonesia as a harmonious, inclusive, and exotic nation while subtly reinforcing neoliberal and nationalistic ideologies. The campaign functions not only as a promotional initiative but also as a mechanism of symbolic governance where marketing, diplomacy, and ideology converge under the logic of digital capitalism. Furthermore, the study identifies the emergence of participatory propaganda in the digital era, wherein audiences contribute to reproducing state narratives through social media engagement mediated by algorithmic visibility. Theoretically, this study contributes to the critical understanding of nation branding as an ideologically charged practice that negotiates power among the state, market, and media. Practically, it underscores the importance of adopting ethical, reflective, and inclusive communication strategies in national branding ones that balance aesthetic appeal with narrative authenticity and social responsibility.Keywords: Nation branding, Soft propaganda, Critical Discourse Analysis, Tourism marketing, Wonderful Indonesia
Co-Authors Andi Dewi Angreyani Aslam, Annisa Paramaswary Burhanuddin Burhanuddin Dwi Anugerah Lestari Musa Hardiyanti, Andi Aryani Kesuma, Sulfadli Adi Jaya M. Ikhwan Maulana Haeruddin Muh. Yushar Mustafa Mustafa, Muh. Yushar Mustafa, Riad Nurul Fadilah Aswar Patigana, A Gita Namira Rauf, Deddy Ibrahim Saputra, Aria