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All Journal Movere Journal Contemporary Journal on Business and Accounting Jurnal Ekonomi, Manajemen, Akuntansi
Sitti Murniati
Universitas Wira Bhakti
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Kepemimpinan Transformasional, Pengembangan Karir dan Perilaku Kerja Inovatif Terhadap Kinerja ASN Kantor DPRD Kota Makassar Anwar Faruq; Sitti Murniati; Nuraini Nuraini
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.10011

Abstract

Tujuan penelitian ini adalah 1) Untuk menganalisis pengaruh kepemimpinan transformasional terhadap kinerja aparatur sipil negara pada Kantor Dewan Perwakilan Rakyat Daerah Kota Makassar, 2) Untuk menganalisis pengaruh pengembangan karir terhadap kinerja aparatur sipil negara pada Kantor Dewan Perwakilan Rakyat Daerah Kota Makassar, dan 3) Untuk menganalisis pengaruh perilaku kerja inovatif terhadap kinerja aparatur sipil negara pada Kantor Dewan Perwakilan Rakyat Daerah Kota Makassar. Metode analisis yang digunakan dalam penelitian ini adalah metode analisis Regresi Berganda. Data penelitian diperoleh dari aparatur sipil negara pada Kantor Dewan Perwakilan Rakyat Daerah Kota Makassar yang berjumlah 71 orang. Pendekatan penelitian adalah pendekatan kausal yang bersifat explanatory. Hasil penelitian ini menunjukkan bahwa: 1) Kepemimpinan transformasional memiliki pengaruh yang signifikan positif terhadap kinerja aparatur sipil negara pada Kantor DPRD Kota Makassar. Hal ini mengindikasikan bahwa kepemimpinan transformasional menentukan kinerja ASN, 2) Pengembangan karir memiliki pengaruh yang signifikan positif terhadap kinerja aparatur sipil negara pada Kantor DPRD Kota Makassar. Hal ini mengindikasikan bahwa pengembangan karir menentukan kinerja ASN, dan 3) Perilaku kerja inovatif memiliki pengaruh yang signifikan positif terhadap kinerja aparatur sipil negara pada Kantor DPRD. Hal ini mengindikasikan bahwa perilaku kerja inovatif menentukan kinerja ASN
Sustainable Financial Decisions and Firm Value: Empirical Evidence on the Role of Green Investment in Manufacturing Companies Sitti Murniati; Herlina herlina
Contemporary Journal on Business and Accounting Vol 6 No 1 (2026): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v6i1.131

Abstract

Purpose – This study aims to analyze the effect of sustainable financial decisions on firm value in manufacturing companies and to examine the mediating role of green investment in the relationship. The study is motivated by the growing importance of sustainable finance practices that integrate financial performance with environmental responsibility to support long-term corporate sustainability and the achievement of sustainable development goals. Design/methodology/approach – This research employs a quantitative approach using panel data analysis. The population consists of manufacturing companies listed on the Indonesia Stock Exchange during the observation period. The sample is determined using purposive sampling based on the availability of financial and sustainability reports. Data analysis includes descriptive statistics, classical assumption tests, and panel regression analysis. Furthermore, the mediating effect of green investment is tested using mediation analysis to evaluate whether green investment strengthens the relationship between sustainable financial decisions and firm value. Findings – The results indicate that sustainable financial decisions have a positive and significant effect on firm value. Additionally, sustainable financial decisions positively influence green investment, suggesting that companies integrating sustainability principles into financial strategies tend to allocate more resources to environmentally friendly investments. The findings also reveal that green investment positively affects firm value and acts as a mediating variable in the relationship between sustainable financial decisions and firm value. This implies that companies that actively invest in environmentally sustainable projects can enhance their market valuation and long-term competitiveness. Originality – This study contributes to the literature on sustainable finance and corporate value creation by integrating the concept of sustainable financial decision-making with green investment in explaining firm value within the manufacturing sector. The research highlights the strategic role of green investment as a mechanism that links financial sustainability practices to value creation, providing practical implications for corporate managers and policymakers in promoting environmentally responsible financial strategies.
Keputusan Investasi Digital dan Pendanaan Berbasis Kinerja Dalam Memperkuat Tata Kelola Smart Governance Sitti Murniati; Herlina
Movere Journal Vol. 8 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/mv.v8i1.749

Abstract

This study aims to analyze the relationship between digital investment decisions and performance-based funding in strengthening smart governance in Makassar City. The research employs a qualitative descriptive method with a public policy case study approach, using in-depth interviews, field observations, and document analysis of digital governance programs such as Makassar Sombere & Smart City and the Command Center. The findings indicate that digital investment decisions have a positive impact on enhancing transparency and efficiency in public services, although challenges remain due to a predominantly top-down decision-making process and limited inter-agency system integration. Performance-based funding has improved budget accountability, yet performance indicators remain focused on administrative outputs rather than service outcomes. The synergy between digital investment and performance-based funding strengthens the effectiveness of smart governance through data-driven supervision and participatory management. The study recommends reinforcing evidence-based decision-making mechanisms, improving digital competency among civil servants, and developing outcome-based evaluation systems to achieve sustainable smart governance in Makassar City.
Co-Authors Anwar Faruq Herlina Herlina Herlina Nuraini Nuraini