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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Bisman (Bisnis dan Manajemen): The Journal of Business and Management Nobel Management Review Jurnal Manajemen Perbankan Keuangan Nitro Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Jurnal Pengabdian Masyarakat Waradin Journal of Training and Community Service Adpertisi Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Economics and Business Journal Journal of Artificial Intelligence and Digital Business Indo-Fintech Intellectuals: Journal of Economics and Business (JIMBE) Ininnawa: Jurnal Pengabdian Masyarakat Advances in Management & Financial Reporting Celebes Journal of Community Services Journal of Economics, Bussiness and Management Issues Jurnal Pengabdian Negeri Jurnal Pengabdian Kepada Masyarakat Journal of Studies in Academic, Humanities, Research, and Innovation Jurnal Akuntansi Pajak dan Manajemen International Journal of Education Management and Religion Masterpiece Journal Society Service Insight Khazanah Journal: Economics, Muamalah dan Entrepreneurship KATALIS : Jurnal Inovasi Pengabdian Masyarakat Journal of Economics and Management Technologies International Journal of Economics and Development Jurnal Akademik Pengabdian Masyarakat Ichsan Sidenreng Rappang
Achmad Ridha
Universitas Negeri Makassar
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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The Sweet Consumption Trap: The Role Of Brand Image And Sensory Appeal In Sustaining High-Sugar Beverage Consumption Achmad Ridha; Fina Ruzika Zaimar
International Journal of Education Management and Religion Vol. 3 No. 2 (2026): July 2026
Publisher : Pondok pesantren As-salafiyah As-Safi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/ijemr.v3i2.1172

Abstract

Despite increasing awareness of the health risks associated with excessive sugar consumption, the demand for high-sugar beverages remains persistently high. This phenomenon suggests that factors beyond rational health considerations play a critical role in shaping sustained consumption behavior. This study aims to examine the roles of brand image and sensory appeal in sustaining high-sugar beverage consumption, with emotional attachment serving as a mediating mechanism and health risk awareness included as a control variable. Using a quantitative approach, data were collected through a survey of high-sugar beverage consumers and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The results indicate that both brand image and sensory appeal have significant positive effects on emotional attachment and continuance purchase intention. Emotional attachment emerges as a key predictor of continuance purchase intention and partially mediates the relationships between brand image, sensory appeal, and sustained consumption behavior. Health risk awareness is found to negatively influence continuance purchase intention, although its effect is weaker compared to affective and sensory-driven factors. These findings highlight the presence of a sweet consumption trap, in which emotional and sensory mechanisms reinforce continued consumption despite consumers’ awareness of health risks. The study contributes to the literature by offering an integrated framework that explains the persistence of unhealthy consumption and provides insights for both marketing strategy and public health interventions.
Strategic Human Resource Development And Digital Leadership Toward Employee Performance In Smart Organizations Muh. Anugrah Prabowo Putra; Fitriani; Achmad Ridha
International Journal of Education Management and Religion Vol. 3 No. 2 (2026): July 2026
Publisher : Pondok pesantren As-salafiyah As-Safi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/ijemr.v3i2.1359

Abstract

This study investigates the influence of Strategic Human Resource Development (SHRD) and Digital Leadership (DL) on Employee Performance (EP) within the context of smart organizations in Makassar City, Indonesia. The study responds to the accelerating digital transformation that requires organizations to strengthen both human capital strategies and leadership competencies. Using a quantitative explanatory design, data were collected from 150 employees and line managers across financial services, digital marketing, and telecommunication sectors through a structured questionnaire using a seven-point Likert scale. The data were analyzed with Partial Least Squares–Structural Equation Modeling (PLS-SEM) using SmartPLS 4.0. The measurement model showed satisfactory reliability and validity (CR > 0.80; AVE > 0.50), while the structural model revealed that both SHRD (β = 0.61; p < 0.001) and DL (β = 0.21; p < 0.01) significantly influence employee performance, explaining 58.2% of its variance (R² = 0.582). These results indicate that strategic HRD serves as a stronger and more direct predictor of performance, while digital leadership functions as a contextual enabler fostering innovation and adaptability. Theoretically, the study extends the Resource-Based View and Dynamic Capability Theory, demonstrating that performance in smart organizations is achieved through the synergy between structured human development and visionary leadership. Practically, it emphasizes that sustainable digital transformation in emerging economies must begin with strategic human transformation. Future research should explore mediating variables such as engagement or digital culture to enrich the conceptual framework of digital HRD.
Peningkatan Pemahaman Manajemen Usaha bagi Pelaku UMKM Pemula di Kota Makassar William Suryanto Limoa; Achmad Ridha
Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2026): Jurnal Pengabdian Kepada Masyarakat
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jpkm.v2i2.2165

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam pembangunan ekonomi daerah, namun pelaku UMKM pemula masih menghadapi berbagai kendala dalam pengelolaan usaha, khususnya terkait pemahaman manajemen usaha. Di Kota Makassar, sebagian besar UMKM pemula dikelola secara berbasis keluarga dengan pola pengelolaan yang masih informal dan belum terstruktur. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman manajemen usaha bagi pelaku UMKM pemula melalui kegiatan sosialisasi. Kegiatan dilaksanakan dengan pendekatan edukatif-partisipatif dan melibatkan 20 pelaku UMKM pemula. Tahapan kegiatan meliputi pre-test, penyampaian materi secara interaktif, diskusi, dan post-test. Hasil evaluasi menunjukkan adanya peningkatan pemahaman peserta yang ditunjukkan oleh kenaikan skor post-test dibandingkan skor pre-test pada seluruh peserta. Temuan ini menunjukkan bahwa kegiatan sosialisasi manajemen usaha efektif dalam meningkatkan pemahaman manajerial pelaku UMKM pemula. Kegiatan ini diharapkan dapat menjadi langkah awal dalam membangun kesadaran manajemen usaha serta mendukung keberlanjutan UMKM pemula di Kota Makassar.
Exploring Trust and Perceived Risk in Digital Payment Adoption among MSMEs: A Phenomenological Approach Weku, Christoffel E.F.; Aldrin, Andi Indah Deliyanti; Ridha, Achmad
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6637

Abstract

Digital payment systems have expanded rapidly in Indonesia, offering micro, small, and medium enterprises (MSMEs) opportunities to improve transaction efficiency and strengthen financial inclusion. However, adoption among MSMEs remains uneven, suggesting that technological benefits alone do not fully explain acceptance. This study explores how MSME owners in Makassar experience trust and perceived risk in adopting digital payment systems. Using a qualitative phenomenological approach, data were collected through in-depth semi-structured interviews with twelve MSME owners operating across diverse sectors in Makassar. The interviews were transcribed verbatim and analyzed manually through iterative data reduction, coding, and thematic development to capture the essence of participants’ lived experiences. The findings reveal four interconnected themes. First, trust emerged as an experiential outcome shaped by repeated successful transactions and perceived system reliability. Second, perceived risk persisted as an emotional concern, particularly related to financial loss and loss of control during transaction uncertainty. Third, trust and risk were actively negotiated through social validation from peer MSMEs and institutional cues such as regulatory legitimacy. Fourth, trust and perceived risk jointly shaped adoption as an adaptive process, leading to selective and hybrid usage patterns rather than full replacement of cash transactions. This study contributes to digital payment adoption literature by reframing trust and perceived risk as lived, dynamic experiences embedded in everyday business practices. Practically, the findings highlight the need for payment providers and policymakers to strengthen system reliability, improve transparent dispute-handling mechanisms, and leverage community-based trust-building strategies to support sustainable digital payment adoption among MSMEs.
The Role Of Islamic Business Ethics Internalization In Developing Entrepreneurial Character Among Management Students Ushwa Dwi Masrurah Arifin Bando; Achmad Ridha
International Journal of Economics and Development Vol. 2 No. 1 (2026): Vol 2 No 1 June 2026
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/ijed.v2i1.1567

Abstract

This study aims to analyze the process of internalizing Islamic business ethics in building the entrepreneurial character of Management Study Program students and identify the factors that affect their success. This study uses a mixed methods approach with a sequential explanatory design, which is quantitative analysis followed by qualitative deepening. The research population is all students of the Management Study Program who have taken entrepreneurship and business ethics courses. The research sample amounted to 120 students who were selected using the proportionate random sampling technique. The quantitative instrument is in the form of a Likert scale questionnaire that measures five indicators of Islamic business ethics, namely honesty (shiddiq), trust, responsibility, justice, and blessing orientation, as well as indicators of entrepreneurial character which include independence, creativity, courage to take risks, discipline, and integrity. Qualitative instruments are in the form of in-depth interview guidelines and observation sheets on student learning activities and entrepreneurial practices. The results showed that the level of internalization of Islamic business ethics was in the high category (M = 3.82), while the entrepreneurial character of students was in the good category (M = 3.76). Regression analysis showed that the internalization of Islamic business ethics had a positive and significant effect on the formation of student entrepreneurial character (β = 0.61; p < 0.05). Qualitative data corroborate these results, that value-based learning, lecturer examples, business practice experience, and religious academic culture are the main factors in strengthening the internalization of values. On the other hand, short-term profit orientation, the influence of a pragmatic digital environment, and low value reflection are obstacles in the internalization process. The integration of quantitative and qualitative results shows that the internalization of Islamic business ethics not only shapes entrepreneurial competence, but also strengthens the moral and spiritual dimensions in students' business behavior. This study contributes to entrepreneurship and Islamic education research by providing empirical evidence on how Islamic business ethics internalization strengthens both entrepreneurial competence and moral character among university students.
EKSPLORASI PERAN MEDIASI LITERASI KEUANGAN DAN SISTEM INFORMASI AKUNTANSI DALAM HUBUNGAN TIPE KEPRIBADIAN MBTI DAN STRATEGI PENGELOLAAN KEUANGAN MAHASISWA AKUNTANSI Zaimar, Fina Ruzika; Achmad Ridha; Wiwin Riski Windarsari; Adriansyah; Hasisa Haruna
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 4 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i4.5009

Abstract

erbedaan strategi pengelolaan keuangan di kalangan mahasiswa Akuntansi menunjukkan bahwa penguasaan konsep akuntansi dan keuangan belum sepenuhnya membentuk perilaku keuangan yang efektif. Kondisi ini mengindikasikan adanya peran faktor psikologis dan sistemik dalam pengambilan keputusan keuangan. Penelitian ini bertujuan untuk mengeksplorasi peran mediasi literasi keuangan dan Sistem Informasi Akuntansi (SIA) dalam hubungan antara tipe kepribadian Myers-Briggs Type Indicator (MBTI) dan strategi pengelolaan keuangan. Penelitian ini dilakukan pada mahasiswa Program Studi Akuntansi di Universitas Negeri Makassar dan memberikan implikasi praktis bagi pengembangan pembelajaran literasi keuangan serta pemanfaatan sistem informasi akuntansi dalam meningkatkan strategi pengelolaan keuangan mahasiswa di lingkungan perguruan tinggi. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus. Data dikumpulkan melalui wawancara mendalam terhadap mahasiswa yang dipilih secara purposive berdasarkan variasi tipe kepribadian MBTI, serta didukung oleh observasi dan dokumentasi terkait pemanfaatan sistem dan aplikasi keuangan. Analisis data dilakukan menggunakan analisis tematik melalui tahapan pengodean terbuka, aksial, dan selektif. Hasil penelitian menunjukkan bahwa tipe kepribadian MBTI memengaruhi kecenderungan mahasiswa dalam mengambil keputusan keuangan, namun literasi keuangan dan pemanfaatan SIA berperan sebagai mekanisme mediasi yang membantu mahasiswa mengendalikan kecenderungan kepribadian tertentu. Literasi keuangan memperkuat pemahaman dan rasionalitas dalam pengelolaan keuangan, sedangkan SIA berfungsi sebagai alat pengendalian dan pendukung keputusan keuangan. Penelitian ini memberikan kontribusi teoretis pada pengembangan akuntansi perilaku serta implikasi praktis bagi pembelajaran literasi keuangan dan Sistem Informasi Akuntansi berbasis karakter di perguruan tinggi.
Sustainable Event Management sebagai Strategi Pemberdayaan Event Organizer Lokal di Kota Makassar Achmad Ridha; Leny Yuliana; Muh. Anugrah Prabowo Putra; Lidya Anastasya; Fitriani
Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 6 (2025): Jurnal Pengabdian Kepada Masyarakat
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jpkm.v1i6.1624

Abstract

Penerapan prinsip Sustainable Event Management (SEM) semakin penting di tengah meningkatnya kesadaran akan dampak lingkungan, sosial, dan ekonomi dari penyelenggaraan acara. Di Kota Makassar, pelaku Event Organizer (EO) lokal menunjukkan antusiasme terhadap konsep ini, namun masih menghadapi keterbatasan pengetahuan dan panduan praktis. Kegiatan pengabdian ini bertujuan untuk meningkatkan kapasitas EO lokal melalui pendekatan partisipatif-edukatif berupa penyampaian materi interaktif, diskusi kelompok, dan pendampingan teknis. Evaluasi dilakukan dengan pre-test dan post-test, formulir refleksi, serta observasi partisipatif. Hasil menunjukkan peningkatan skor pemahaman dari 58,2 menjadi 79,3 serta komitmen peserta dalam menerapkan prinsip SEM. Kegiatan ini tidak hanya memperluas wawasan, tetapi juga mendorong perubahan sikap dan kolaborasi antar pelaku industri event. Hasil ini menunjukkan bahwa pendekatan edukatif berbasis partisipasi efektif dalam membangun kesadaran dan mendorong praktik keberlanjutan yang kontekstual. Kata kunci : Sustainable Event Management, pemberdayaan komunitas, Event Organizer, pendekatan partisipatif.
Pengembangan Keterampilan Penetapan Harga Produk Rumah Tangga melalui Pelatihan Strategi Harga dan Perhitungan HPP Samsu Alam S; Achmad Ridha; Hasnidar; Azlan Azhari; Ushwa Dwi Masrurah Arifin Bando
Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2026): Jurnal Pengabdian Kepada Masyarakat
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jpkm.v2i2.2172

Abstract

Permasalahan utama yang dihadapi pelaku usaha rumah tangga adalah ketidaktepatan dalam menetapkan harga jual produk akibat keterbatasan pemahaman mengenai perhitungan Harga Pokok Produksi (HPP) dan strategi harga. Kondisi ini juga dialami oleh kelompok PKK di Desa Tarowang, Kabupaten Jeneponto, Sulawesi Selatan, yang sebagian besar masih menentukan harga secara intuitif tanpa memperhitungkan seluruh komponen biaya produksi. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mengembangkan keterampilan penetapan harga produk rumah tangga melalui pelatihan strategi harga dan perhitungan HPP. Metode yang digunakan adalah pendekatan partisipatif melalui tahapan penyadaran, penguatan kapasitas, pemberian daya, dan evaluasi. Kegiatan dilaksanakan dalam bentuk pelatihan, praktik langsung, dan pendampingan perhitungan HPP serta penetapan harga jual. Evaluasi dilakukan menggunakan pre-test dan post-test untuk mengukur peningkatan pemahaman dan keterampilan peserta. Hasil kegiatan menunjukkan adanya peningkatan yang signifikan pada pemahaman konsep biaya produksi, kemampuan menghitung HPP, serta keterampilan menetapkan harga jual berbasis HPP. Pelatihan berbasis praktik terbukti efektif dalam meningkatkan kapasitas kelompok PKK dalam mengelola usaha rumah tangga secara lebih profesional. Kegiatan ini diharapkan dapat mendukung keberlanjutan usaha rumah tangga dan pemberdayaan ekonomi masyarakat desa.
Sustainability Tourism Melalui Branding Marketing Budaya di Desa Balangloe Kecamatan Tarowang Kabupaten Jeneponto Aswar, Nurul Fadilah; Ridha, Achmad; Mattoliang, Ridwan Andi; Rostina; Putra, Muh Al Fatah Arief
Ininnawa : Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2025): Vol. 3 No. 2 (2025): Volume 03 Nomor 02 (Oktober 2025)
Publisher : Program Studi Manajemen FEB UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/rdd98036

Abstract

Desa Balangloe, Kecamatan Tarowang, Kabupaten Jeneponto, Sulawesi Selatan, memiliki potensi wisata budaya yang khas melalui ritual tahunan Je’ne’-Je’ne’ Sappara’ dan prosesi Passempa’. Tradisi ini mencerminkan nilai-nilai kearifan lokal masyarakat Bugis-Makassar seperti siri’ na pacce, sipakatau, dan sipakalebbi. Namun, pengelolaan destinasi budaya ini belum optimal, terutama dalam aspek branding marketing dan pemanfaatan media digital. Penelitian ini bertujuan untuk menganalisis peran internalisasi budaya dalam strategi branding sebagai upaya pengembangan sustainability tourism. Dengan pendekatan kualitatif melalui studi pustaka, observasi, serta analisis dokumen, penelitian ini menemukan bahwa integrasi nilai-nilai budaya ke dalam strategi pemasaran mampu memperkuat identitas wisata Balangloe, meningkatkan partisipasi masyarakat, dan memperluas pasar wisata berbasis budaya. Studi ini merekomendasikan penguatan digital branding, pendampingan komunitas, serta kolaborasi multi-stakeholder untuk mendukung pengembangan pariwisata berkelanjutan di Jeneponto.
Co-Authors Adriansyah Adriansyah Adriansyah Adriansyah Alam S, Samsu Aldrin, Andi Indah Deliyanti Anang Setiawan Anastasya, Lidya ARDIANSYAH ARDIANSYAH Azlan Azhari Erwin Erwin Fadil Muhammad Fina Ruzika Zaimar Fitriani Handayani Hasan Hasan, Handayani Hasisa Haruna Hasnidar Hasnidar Hery Maulana Arif Indri Iswardhani Isma Azis Riu Josina Lawalata Jusri Leny Yuliana Leny Yuliana Lidya Anastasya Majiding, Nurul Chalisa Mangga, Andi Rahmatullah Muh Anugrah Prabowo Putra Muh. Anugrah Prabowo Putra N, Zhulby Nurul Hidayah Nurul Fadilah Aswar Putra, Muh Al Fatah Arief Rahmat, Muh. Rijal Alim Rahmi R, Nurazizah Ridwan Andi Mattoliang Rosnaini Daga Rostina S, Samsu Alam Samsu Alam S Sri Astuti Nasir Sudirman Kati Ushwa Dwi Masrurah Arifin Bando Weku, Christoffel E.F. William Suryanto Limoa Windarsari, Wiwin Riski Yusuf, Yulia Yunita Zaimar, Fina Ruzika Zulkifli Zulkifli