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All Journal Indonesian Journal of Business and Entrepreneurship (IJBE) Jurnal Mirai Management JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Edukasi Islami: Jurnal Pendidikan Islam SEIKO : Journal of Management & Business AkMen JURNAL ILMIAH JURNAL PENDIDIKAN TAMBUSAI Patria Artha Management Journal YUME : Journal of Management Idaarah: Jurnal Manajemen Pendidikan Jurnal Edueco Jurnal Akuntansi Kompetif PAY Jurnal Keuangan dan Perbankan Community Development Journal: Jurnal Pengabdian Masyarakat Bisnis Net : Jurnal Ekonomi dan Bisnis Terbuka Journal of Economics and Business Golden Ratio of Human Resource Management Golden Ratio of Finance Management Jurnal Manajemen Perbankan Keuangan Nitro Journal Online Manajemen ELPEI (JOMEL) Prosiding Seminar Nasional Manajemen dan Ekonomi Jurnal Pengabdian Masyarakat Bangsa PARADUTA : Jurnal Ekonomi dan Ilmu-Ilmu Sosial Jurnal Bisnis dan Kewirausahaan Jurnal Pengabdian Sosial Momentum Matrix: International Journal of Communication, Tourism, and Social Economic Trends Atestasi : Jurnal Ilmiah Akuntansi Arunika: Jurnal Pengabdian Masyarakat
Mukhtar, Afiah
Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara
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Pendapatan Asli Daerah (PAD) : Kunci Pertumbuhan Ekonomi yang Berkelanjutan Shafwah, Rif'ah; Masradin, Masradin; Mukhtar, Afiah
Bisnis-Net Vol 7, No 1: JUNI 2024
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v7i1.4503

Abstract

Peningkatan Pendapatan Asli Daerah di Kota Makassar diharapkan dapat menjadi bagian dalam mendorong pertumbuhan ekonomi yang berkelanjutan dan meningkatkan kesejahteraan masyarakat. Sehingga tujuan utama dari penelitian ini adalah untuk menjalin hubungan antara PAD dan pertumbuhan ekonomi serta memperkuatnya dalam konteks pembangunan ekonomi daerah yang berkelanjutan. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan analisis deskriptif regresi linier sederhana. Data yang digunakan merupakan data sekunder dari Badan Pusat Statistik (BPS) Kota Makassar periode 2017-2021. Hasil penelitian menunjukkan bahwa PAD Kota Makassar mengalami fluktuasi dari tahun ke tahun, dengan pertumbuhan ekonomi juga bervariasi selama periode 2017-2021. Meskipun terdapat peningkatan PAD pada beberapa tahun tertentu, ketentuan dengan pertumbuhan ekonomi tidak selalu konsisten. Faktor-faktor seperti efisiensi penggunaan PAD, struktur belanja daerah dan kebijakan pembangunan mempengaruhi keterkaitan antara PAD dan pertumbuhan ekonomi. Rekomendasi untuk penelitian ini adalah melakukan evaluasi mendalam terhadap strategi pengelolaan PAD guna mendukung pertumbuhan ekonomi yang berkelanjutan di Kota Makassar, termasuk perencanaan dana yang efektif, kolaborasi sektor swasta, dan penguatan infrastruktur untuk memperkuat peran PAD dalam mendorong pertumbuhan ekonomi yang stabil dan inklusif.
Meningkatkan Kesehatan Mental Remaja Dengan Pendekatan Indentifikasi Faktor Risiko Dan Manajemen Diri Mukhtar, Afiah; Akbar, Akbar; Masradin, Masradin; Shafwah, Rif'ah
Jurnal Pengabdian Sosial Vol. 1 No. 9 (2024): Juli
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/mx6rkg80

Abstract

Kesehatan mental remaja menjadi masalah yang semakin mendesak di era modern, dengan meningkatnya tekanan dari lingkungan mengakibatkan sering kali tidak dikelola dengan baik, sehingga munculnya berbagai masalah kesehatan mental seperti kecemasan, depresi dan gangguan perilaku. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kesehatan mental remaja melalui pendekatan identifikasi faktor risiko dan pengembangan keterampilan manajemen diri. Metode penelitian yang digunakan dalam kegiatan ini melibatkan peserta remaja dari berbagai latar belakang sosial dan ekonomi. Kegiatan dilaksanakan secara online melalui aplikasi Zoom, terdiri dari sesi diskusi untuk mengidentifikasi faktor risiko dan tantangan kesehatan mental, serta sesi pelatihan keterampilan manajemen diri. Data dikumpulkan melalui wawancara pra dan pasca intervensi serta diskusi kelompok. Pendekatan diskusi yang santai namun serius berhasil menciptakan lingkungan yang mendukung untuk berbagi pengalaman dan tantangan, memungkinkan identifikasi faktor risiko yang lebih mendalam serta pengembangan strategi yang lebih efektif. Secara keseluruhan, intervensi berbasis komunitas dengan pendekatan ini terbukti efektif dalam meningkatkan kesejahteraan mental remaja dan memberdayakan mereka untuk menghadapi tantangan hidup. Program ini dapat diadaptasi dan diterapkan dalam konteks yang lebih luas untuk mendukung kesehatan mental remaja.
Pengembangan Profesionalisme Guru Melalui Pelatihan Penulisan Artikel Ilmiah Mukhtar, Afiah; Asmawiyah, Asmawiyah; Anggraeni, Dewi; Gani, Nurjaya; Gustiningsih, Diah Ayu; Husnawati, Husnawati; Tahir, Muh Syarif
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 2 (2024): April
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i2.819

Abstract

Profesionalisme menuntut guru untuk siap menghadapi era pengetahuan yang terus berkembang, dan keterampilan menulis artikel ilmiah menjadi aspek yang tidak terpisahkan bagi guru. Penelitian ini bertujuan untuk mengevaluasi permasalahan guru dalam penulisan artikel ilmiah dan pelatihan penulisan artikel ilmiah sebagai salah satu strategi untuk meningkatkan kompetensi guru. Kegiatan pelatihan yang dilakukan dengan model partisipatif yang pelaksanaannya di UPTD SDN 22 Maros dan melibatkan 32 guru, 1 Pustakawan, 1 OPS dan 1 Tenaga Administrasi. Pelatihan ini mencakup berbagai materi seperti sistematika penulisan artikel ilmiah, pemilihan tema penelitian, pengenalan aplikasi bantuan dan teknik pencarian literatur. Dampak dari kegiatan pelatihan membantu peserta dalam peningkatan kompetensi dan profesionalisme dalam penulisan artikel ilmiah, sehingga dapat berkontribusi pada peningkatan mutu pendidikan dan pengembangan karir.
Answering Human Resource Challenges in the Tourism Sector in the Era of Society 5.0 Afiah Mukhtar; Masradin Masradin; Rif’ah Shafwah; Aigistina Aigistina; Ahmad Yani Abdurrahman
Momentum Matrix: International Journal of Communication, Tourism, and Social Economic Trends Vol. 1 No. 2 (2024): May : Momentum Matrix: International Journal of Communication, Tourism, and Soc
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/momat.v1i2.31

Abstract

The Society 5.0 era is marked by the integration of digital technology in various aspects of life, including the tourism sector. Rapid technological changes, shifting tourist trends and diverse demands from tourists require the tourism sector to adapt according to the demands of the times so that answers are needed to the challenges faced by human resources in the tourism sector in the 5.0 era. This study uses a qualitative approach with a systematic literature review method. The literature approach related to tourism HR challenges was searched comprehensively using relevant keywords in searches through various online databases. The literature selection process was carried out by considering the reputation of the journal and the recency of the publication (last 7 years) and analyzed in depth using the content analysis method. The conclusion from the research findings is that the human resource challenges in the tourism sector in the era of Society 5.0 are: employee turnover trends, developing digital skills, diversity and inclusion, adopting new technology, work-life balance and developing partnerships with educational institutions. The implication of these findings is the importance of tourism sector business actors taking strategic steps in responding to human resource challenges so that the tourism sector remains relevant to current conditions and remains competitive in the Society 5.0 era.
Optimalisasi Kinerja melalui Pendekatan Kompensasi dan Kedisiplinan Asmawiyah, Asmawiyah; Basri, Surya Kelana; Rahmat, Rahmat; Mukhtar, Afiah
YUME : Journal of Management Vol 7, No 3 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i3.7387

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kompensasi dan kedisiplinan terhadap kinerja. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian explanatory research. Sampel pada penelitian ini berjumlah 95 orang dengan menggunakan teknik purposive sampel. Pengumpulan data menggunakan kuesioner yang telah diuji validitas dan reliabilitasnya. Data dianalisis menggunakan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa kompensasi memiliki pengaruh positif dan signifikan terhadap kinerja, begitupun juga kedisiplinan pengaruh positif dan signifikan terhadap kinerja.
Pengaruh Marketing Mix Terhadap Kepuasan Pengguna GoJek Fatimah, Siti; Mukhtar, Afiah; Asmawiyah, Asmawiyah; Salam, Karta Negara
YUME : Journal of Management Vol 5, No 2 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i2.2378

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh marketing mix terhadap kepuasan pengguna gojek pada mahasiswa Fakultas Ekonomi dan Bisnis Islam UIN Alauddin Makassar. Jumlah sampel yang digunakan sebanyak 95 orang yang ditentukan berdasarkan rumus slovin. Data dalam penelitian ini menggunakan data primer yang dikumpulkan dengan menyebar kuesioner kepada seluruh responden. Analisis data yang akan dilakukan yaitu uji statistik deskriptif, uji instrument data penelitian yang terdiri dari (uji validitas, uji reliabilitas), uji normalitas, uji heteroskedastisitas, uji multikolinearitas dan pengujian seluruh hipotesis melalui uji koefisien determinasi, uji parsial (uji t) dan uji simultan (uji f). Hasil penelitian menunjukkan bahwa produk, harga, lokasi, dan promosi secara parsial berpengaruh signifikan terhadap kepuasan pengguna GoJek pada mahasiswa Fakultas Ekonomi dan Bisnis Islam UIN Alauddin Makassar. Sementara orang, proses dan bukti secara parsial tidak berpengaruh signifikan terhadap kepuasan pengguna GoJek pada Fakultas Ekonomi dan Bisnis Islam UIN Alauddin Makassar. Secara simultan produk, harga, lokasi, promosi, orang, proses dan bukti fisik berpengaruh signifikan terhadap kepuasan pengguna GoJek pada mahasiswa Fakultas Ekonomi dan Bisnis Islam UIN Alauddin Makassar. Variabel marketing mix yang paling berpengaruh terhadap kepuasan pengguna GoJek pada Mahasiswa Fakultas Ekonomi dan Bisnis Islam UIN Alauddin Makassar adalah produk. Kata Kunci: Produk; Harga; Lokasi; Promosi; Orang; Proses; Bukti fisik; Kepuasan Pengguna Gojek.
MAKNA LEMPU' SEBAGAI KEARIFAN LOKAL DALAM PRAKTIK AKUNTANSI Masradin, Masradin; Mukhtar, Afiah; Shafwah, Rif’ah; Wahyuni, Nur; Yacob Impak, Maya Indriani
Jurnal Akuntansi Kompetif Vol. 8 No. 1 (2025): Kinerja Keuangan, Akuntabilitas, dan Digitalisasi Laporan pada Sektor Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i1.2035

Abstract

This study aims to analyze the meaning of Lempu' in Bugis culture and how this value is integrated into accounting practices, especially in forming professional ethics of accountants. A qualitative approach with ethnographic study methods was used to explore the value of Lempu’ in the context of local wisdom of the Bugis community. Data were collected through in-depth interviews with professional accountants, academics, and traditional figures in South Sulawesi. Data analysis was performed using NVivo 12. The results of the study indicate that Lempu' is a fundamental value in Bugis culture that is closely related to moral principles in accounting. This study identified ten main elements in Lempu', namely compliance with rules, courage, honesty, truth, admitting mistakes, moral principles, life principles, responsibility, personal dignity, and cultural identity and heritage. These findings reveal that the value of Lempu' has an important role in building transparency, accountability, and professionalism in Bugis community accounting practices. Therefore, an understanding of local cultural values ​​needs to be instilled in accounting education and practice to improve ethical standards in the accounting profession.
Examining the Factors Affecting Accounting Prudence Mukhammad Idrus; Siti Fatimah; Afiah Mukhtar; Karta Negara Salam
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i1.23

Abstract

This study examines the effect of managerial ownership, firm size, leverage, and growth opportunities on accounting prudence. This type of research includes causal research using quantitative methods. The population in this study were all mining companies listed on the BEI, as many as 28 companies. The sample in this study was determined by purposive sampling, so the full selection was 50 data from 10 financial statements of mining companies for five years. Secondary data was collected through the Indonesia Stock Exchange website and analyzed using Multiple Regression Analysis with the Ordinary Least Square model using the Eviews Version 12 software. The results found that managerial ownership positively and significantly affected accounting prudence. Meanwhile, firm size and leverage have no significant positive effect on accounting prudence. Meanwhile, the growth opportunities variable has a negative and significant impact on accounting prudence. The suggestions given by the author for further research are expected to consider other factors outside of this research that can affect accounting prudence such as litigation risk, taxes, and public ownership and can expand objects to other sectors and extend the research period to provide better results and more accurate.
The Role of Education: Building Student Entrepreneurship Character Through Green Economic Sucipto; Jaya, Fitra; Sultan, Zulkifli; Puspitaningsih, Flora; Mukhtar, Afiah; D. Hadji Latif, Sahraman
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol. 11 No. 2 (2025): JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jkbm.v11i2.14156

Abstract

Entrepreneurship education plays a role in supporting the green economy by developing students who are innovative, independent, and socially responsible. These traits are essential for fostering sustainable business practices, innovation drives the creation of environmentally friendly solutions, independence drives proactive action in addressing environmental challenges, and social responsibility ensures appropriate decision-making with long term ecological impacts. This study examines the effect of a project-based learning model that integrates entrepreneurship and environmental desires on students' entrepreneurial character. Using a quantitative approach, data were collected from 400 high school students in East Java and analysed using Structural Equation Modelling (SEM) using AMOS. The findings indicate that education significantly increases awareness of green economy principles and supports students' entrepreneurship. However, although entrepreneurial character is positively associated with students' entrepreneurship, the relationship is not statistically significant. Similarly, the green economy contributes to character development, although its direct impact on entrepreneurship is also insignificant. These results highlight the importance of instilling green economy principles in entrepreneurship education as a foundation for building a generation of entrepreneurs committed to innovation, independence, and environmental responsibility.
Digital Entrepreneurship: The Role of Digital Marketing, Human Capital and Entrepreneurship Orientation On The Success of Small and Medium Culinary Business Asmawiyah, Asmawiyah; Mukhtar, Afiah; Rahmat, Rahmat
Indonesian Journal of Business and Entrepreneurship Vol. 11 No. 2 (2025): IJBE, Vol. 11 No. 2, May 2025
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijbe.11.2.331

Abstract

Background: In the digital transformation era, digital technology is one of the main strategies for business actors to succeed, especially in facing increasingly tight competition. By utilizing digital technology, entrepreneurs can reach a broader market, increase efficiency in operations, and optimize interactions with customers through various digital platforms.Purpose: This research investigates the influence of digital marketing, the role of human capital, and entrepreneurial orientation on the success of small and medium culinary businesses in Makassar City.Design/methodology/approach: This research uses a quantitative approach focusing on Culinary SMEs in Makassar City. The sample in this research was determined using a purposive sampling method with a sample size of 160 respondents. The collected data were then analyzed using the SEM-PLS method with the help of SmartPLS 4 software.Findings/Result: This research shows that digital marketing significantly influences business success, both directly and indirectly, through entrepreneurial orientation. At the same time, human capital is not directly significant to business success but has a significant influence when mediated by entrepreneurial orientation.Conclusion: The growth of entrepreneurship using digital technology is increasing rapidly, showing the importance of technology in supporting business success. The use of digital marketing and the role of human resources through entrepreneurial orientation are essential factors that can increase the success of culinary SME businesses in the digital era.Originality/value (State of the art): his research jointly analyzes the relationship between digital marketing and human capital in supporting business success through entrepreneurial orientation Keywords: digital entrepreneurship, digital marketing, human capital, entrepreneurial orientation, business success
Co-Authors Afriani Afriani Ahmad Yani Abdurrahman Aigistina Aigistina Aigistina, Aigistina Aisya, Nur Akbar Akbar Akbar Akbar Al-Anesi, Abdul Salam Hamood Ghaleb Andi Makkulawu Panyiwi Kessi Artiyani, Megawhati Asmawiyah Asmawiyah Asmawiyah Asmawiyah, A. Bahriansyah, Bahriansyah Basri, Surya Kelana D. Hadji Latif, Sahraman Dewi Anggraeni Diah Ayu Gustiningsih Fitra Jaya Harenal Daeng Toto Husnawati Husnawati Inayatul Mutmainnah Inayatul Mutmainnah Luqman MD Makkulawu, Andi Masradin Masradin Masradin Masradin Masradin Masradin Masradin, Masradin Mukhammad Idrus Nur Aida Nur Aida, Nur Nur Alam Nur Fatwa Basar Nur Wahyuni Nurdiana Nurdiana Nurhidayati Islamiah Nurjaya Gani Nurjaya Nurjaya NURJAYA NURJAYA, NURJAYA Pratiwi AR, Dhita Puspitaningsih, Flora Rahmat Rahmat Rif'ah Shafwah Rismar Julia Salam, Karta Negara Sarilah Sarilah Shafwah, Rif'ah Shafwah, Rif’ah Siti Fatimah Siti Fatimah Sucipto Sucipto Sulaiha Suwandi, Wisda SULTAN, ZULKIFLI Syamsul Rinaldi Tahir, Muh Syarif Thamrin Tahir, Muhammad Ilyas Tri Velyna Utomo, Jepri Wisda Zulaeha Suwardi Yacob Impak, Maya Indriani