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All Journal Patria Artha Management Journal JEMMA | Journal of Economic, Management and Accounting Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Golden Ratio of Mapping Idea and Literature Format Journal of Business, Technology, & Social Science Jurnal Manajemen dan Ekonomi Terapan Jurnal Pengabdian Masyarakat dan Riset Pendidikan Advances in Management & Financial Reporting
Baharuddin, Megawaty Ceskakusumadewi
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Analysis of Comparison Locus of Control’s Managers Based on Gender in Improving Employee Performance at Government-Owned Banks in Makassar City Baharuddin, Megawaty Ceskakusumadewi
Patria Artha Management Journal Vol 1, No 2 (2017): Patria Artha Manajemen Journal
Publisher : Patria Artha University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (7.612 KB) | DOI: 10.1525/94

Abstract

Megawaty and Ceskakusumadewi Baharuddin (2017). Analysis of Comparison Locus of Control’s Managers Based on Gender in Improving Employee Performance at Government-Owned Banks in Makassar City.The purposes of this research are to analyze the difference of locus of control managers based on gender in improving employee performance at government-owned banks in Makassar city and also to know more in which dimension the difference of locus of control based on gender in improving employee performance.The method of analysis used in this research is quantitative descriptive approach with Paired Samples Test. Data processing is done with the help of SPSS version 21. The results of this research indicate that there is difference of locus of control between male and female managers at government-owned banks in Makassar. But the difference is not so great because both male and female managers have answers with a mean or a similar average. However, the difference is considered significant when viewed from the value of the overall significance of all research instruments, with a value of 0.032 (smaller than 0.05). The results also show that there is no difference in the locus of control dimension between male and female managers in government-owned banks in Makassar because both male and female managers share the internal locus of control, the control centre who believes that everything happens to them because of their control.
Analisis dari perbandingan lokus kontrol manajer Berdasarkan Gender dalam meningkatkan kinerja karyawan di bank-bank yang dimiliki oleh pemerintah kota Makassar Megawaty, Megawaty; Baharuddin, Ceskakusumadewi
Patria Artha Management Journal Vol 1, No 2 (2017): Patria Artha Manajemen Journal
Publisher : Patria Artha University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (7.612 KB) | DOI: 10.33857/pamj.v1i2.61

Abstract

Analysis of Comparison Locus of Control’s Managers Based on Gender in Improving Employee Performance at Government-Owned Banks in Makassar City.The purposes of this research are to analyze the difference of locus of control managers based on gender in improving employee performance at government-owned banks in Makassar city and also to know more in which dimension the difference of locus of control based on gender in improving employee performance.The method of analysis used in this research is quantitative descriptive approach with Paired Samples Test. Data processing is done with the help of SPSS version 21.The results of this research indicate that there is difference of locus of control between male and female managers at government-owned banks in Makassar. But the difference is not so great because both male and female managers have answers with a mean or a similar average. However, the difference is considered significant when viewed from the value of the overall significance of all research instruments, with a value of 0.032 (smaller than 0.05). The results also show that there is no difference in the locus of control dimension between male and female managers in government-owned banks in Makassar because both male and female managers share the internal locus of control, the control centre who believes that everything happens to them because of their control. 
Locus of Control Personality of Women Leaders as a Moderator Influencing Personality Traits of Women Leaders on Employee Performance in the Sharia-Based Banking Industry in Makassar City Ceskakusumadewi Baharuddin; Jeni Kamase; Bahar Sinring; Roslina Alam
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3221

Abstract

Recently researchers found that there are no significant differences in leadership abilities between males and females in executive positions emerged. Therefore there is no significant difference in personality between men and women in executive positions in improving employees' performance. This research will be focus on women executives (leaders) personality traits on improving employees' performance. This research aims to investigate the influence of personality traits of women leaders moderated by their locus of control on employee performance in the sharia-based banking industry in Makassar city. This research is going to use the big five model personality, self-efficacy, Machiavellian, and narcissism to analyze personality traits of women executive and also as independent variables. Employees' performances are going to be the dependent variable. And locus of control of the women executive is going to use as moderating variable that could possibly improve the relationship between the personality traits of the female executive on employees' performance. The sample of this research is 40 women executives (from supervisors to managers) in the sharia-based banking industry in Makassar city. The data of this research are collected by questioners. Then the data are going to be analyzed with SEM-PLS statistic. The statistical data gathered during the research revealed that internal locus of control of women leaders’ moderate relationship between big five model personality, self-efficacy, machiavellian, and narcissitic personality of women leaders on employee performance in the sharia-based banking industry in Makassar city. Thus, this research results prove that locus of control could moderate in improving the relationship between personality traits of women leaders on improving employees performance but only internal locus of control of women leader not the external locus of control of women leader.
Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak di KPP Pratama Makassar Barat Al Kausar; Sujatmiko Sujatmiko; Murdin Muchsidin; Ceskakusumadewi Baharuddin; Ibrahim Bazergan
JEMMA (Journal of Economic, Management and Accounting) Vol 5, No 2 (2022): September 2022
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/jemma.v5i2.1526

Abstract

Penelitian bertujuan untuk menganalisis pengaruh kesadaran wajib pajak, kualitas pelayanan, dan sanksi pajak terhadap kepatuhan wajib pajak dalam menyampaikan Surat Pemberitahuan (SPT) Tahunan Orang Pribadi selama masa pandemi covid-19 di KPP Pratama Makassar Barat. Metode penelitian yang digunakan pada penelitian ini adalah metode kuantitatif yang berlandaskan sifat positivisme. Teknik pengambilan sampel yang digunakan pada penelitian ini ialah purposive sampling dengan menggunakan rumus slovin. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang terdaftar di KPP Pratama Makassar Barat. Penelitian dilakukan kepada 77 responden wajib pajak menggunakan kuesioner dan wawancara tertulis serta Google Form. Teknik analisis data berupa analisis regresi berganda dengan metode Ordinary Least Square dengan menggunakan bantuan SPSS Ver.21. Hasil penelitian menunjukkan kesadaran wajib pajak, kualitas pelayanan, dan sanksi pajak berpengaruh secara bersama-sama terhadap kepatuhan wajib pajak.Kesadaran wajib pajak berpengaruh secara parsial dengan arah positif dan signifikan terhadap kepatuhan wajib pajak. Kualitas pelayanan berpengaruh secara parsial dengan arah positif dan signifikan terhadap kepatuhan wajib pajak. Sanksi pajak berpengaruh secara parsial dengan arah positif dan signifikan terhadap kepatuhan wajib pajak
Analisis Efektivitas Kebijakan Modal Kerja dalam Meningkatkan Profitabilitas Pada CV. Rahma 35 Kabupaten Sidenreng Rappang Nurfadilah; Madrianah; Krisnanto, Budhi; Baharuddin, Ceskakusumadewi
BUGIS : Journal of Business, Technology, & Social Science Vol 2 No 1 (2024): Bugis Journal
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis dan mengetahui tingkat efektivitas modal kerja dalam meningkatkan profitabilitas perusahaan CV Rahma 35 selama tahun 2017-2021. Adapun 4 rasio yang digunakan dalam penelitian ini diataranya: GPM, NPM, ROE, ROA. Analisis yang digunakan adalah deskriptif kuantitatif dengan menggunakan laporan keuangan yang terdiri atas laporan laba rugi dan neraca tahun 2017 sampai dengan tahun 2021. Hasil penelitian dari CV Rahma 35 menunjukkan bahwa efektivitas modal kerja kurang efektif dalam meningkatkan profitabilitas perusahaan. Dikarenakan Nilai dari modal kerja dan Rasio profitabilitas naik turun tiap periode dan tidak termasuk dalam standar efektifitas.
Reaksi Pasar Modal Terhadap Perubahan Harga Bahan Bakar Minyak pada Perusahaan Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Ningsih, Suryana; Verawaty, Verawaty; Baharuddin, Ceskakusumadewi
Jurnal Manajemen dan Ekonomi Terapan Vol. 2 No. 1 (2024): April 2024
Publisher : Yayasan Insan Literasi Cendekia (INLIC) Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/jmet.v2i1.158

Abstract

Penelitian ini menggunakan metode analisis statistik parametrik/non parametrik, dengan menggunakan uji asumsi klasik yaitu uji normalitas, dan uji hipotesis yaitu menggunakan uji paried sample t-test jika hasil terdistribusi normal dan menggunakan uji wilcoxon signed rank test jika hasil terdistribusi tidak normal. Populasi dalam penelitian ini adalah harga saham sektor transportasi dan logistik yang terdaftar di bursa efek Indonesia pada tahun 2022 dan sampel penelitian ini adalah harga saham sektor transportasi dan logistik 5 hari sebelum dan 5 hari sesudah perubahan harga bahan bakar minyak pada tanggal 3 september 2022 sebanyak 29 perusahaan. Berdasarkan hasil uji hipotesis pada penelitian ini di peroleh nilai signifikansi abnormal return sebesar 0.374 > 0.05 sehingga tidak terdapat perbedaan yang signifikan abnormal return sebelum dan sesudah pengumuman kenaikan harga bahan bakar minyak pada tanggal 3 september 2022, dan nilai signifikansi trading volume activity sebesar 0.487 > 0.05 sehingga tidak terdapat perbedaan yang signifikan trading volume activity sebelum dan sesudah pengumuman kenaikan harga bahan bakar minyak pada tanggal 3 september 2022, serta nilai signifikansi kapitalisasi pasar yaitu 0.374 > 0.05 sehingga tidak terdapat perbedaan yang signifikan kapitalisasi pasar sebelum dan sesudah pengumuman kenaikan harga bahan bakar minyak pada tanggal 3 september 2022, dalam artian pada penelitian ini pasar modal tidak bereaksi terhadap perubahan harga bahan bakar minyak pada tanggal 3 september 2022.
Pelatihan Pengelolaan Sayuran Hidroponik untuk Peningkatan Kesejahteraan Warga Kec. Rappocini, Makassar-Sulawesi Selatan: Pengabdian Al Kausar; Aminuddin Hamdat; Ceskakusumadewi Baharuddin; Sulkipli; A. Dwie Mochammad Abduh
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.1578

Abstract

The hydroponic vegetable cultivation training program in RW 03, Bumi Permata Hijau Complex, Rappocini District, Makassar, aims to improve community welfare through the utilization of limited land and water resources. The implementation methods included technical cultivation training, economic assistance, marketing of harvests, and strengthening of environmental community engagement. The results showed that 80% of participants successfully built independent hydroponic modules and gained increased knowledge and skills in cultivation. Economically, residents were able to generate additional income ranging from IDR 1,656,000 to IDR 1,840,000 per year per module. Furthermore, the environment became cleaner and greener due to the active involvement of residents in hydroponic farming. This success demonstrates that hydroponic technology can be a sustainable solution for enhancing economic well-being, environmental preservation, and community-based empowerment.
Leveraging Big Data for Competitive Advantage: A Review in Business Analytics Baottong, Mozes Haryanto; Baharuddin, Ceskakusumadewi; Sari M, Fitri Indah; Sasmita, Halida; Salam, Karta Negara
Advances in Management & Financial Reporting Vol. 3 No. 3 (2025): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i3.604

Abstract

Purpose: This study examines the strategic integration of big data analytics for achieving competitive advantage in business analytics. Research Method: This study employs a mixed-methods approach, integrating a comprehensive literature review with empirical investigation. Quantitative data was collected via surveys from 200 senior executives, data scientists, and IT managers across various industries. Qualitative data were gathered through semi-structured interviews with 30 participants, providing in-depth insights into the strategic, organizational, and cultural factors influencing the implementation of big data. Results and Discussion: The findings reveal that strategic alignment is crucial for the successful implementation of significant data initiatives—companies with clear strategic alignment report higher returns on investment. Big data significantly enhances customer segmentation, targeting, and personalization in marketing, while also improving supply chain visibility and resilience. However, challenges such as the skills gap, data quality issues, and security concerns impede effective utilization. The study emphasizes the importance of fostering a data-driven culture and implementing robust data governance frameworks. The discussion links these findings with theoretical concepts, supporting hypotheses, and prior research, highlighting the need for integrated frameworks that align significant data initiatives with business strategies. Implications: The study provides practical guidelines for organizations to enhance their competitive advantage by leveraging big data. Recommendations include developing integrated strategies, investing in training programs, promoting data literacy, and ensuring high data quality and security. Addressing these challenges enables organizations to leverage big data analytics for a sustained competitive advantage fully.
Non Performing Loan Resolution Strategies and Impact on Financial Performance Baharuddin, Ceskakusumadewi; Liutfi, Anugrah; Ar, Dhita Pratiwi; Rizal, Muhammad; Sasmita, Halida
Golden Ratio of Mapping Idea and Literature Format Vol. 5 No. 2 (2025): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v5i2.1494

Abstract

This study investigates the relationship between non-performing loan (NPL) resolution strategies and financial performance among commercial banks in Indonesia. As NPLs remain a persistent threat to banking sector stability, especially in post-pandemic recovery phases, the research aims to assess how various resolution mechanisms namely restructuring, write-offs, asset sales to asset management companies (AMCs), and digital early-warning systems impact key financial indicators such as return on assets (ROA), return on equity (ROE), net interest margin (NIM), and capital adequacy ratio (CAR). Employing a quantitative descriptive design, this study draws on secondary panel data from 35 Indonesian commercial banks over the 2020–2024 period, incorporating bank-level financial reports, regulatory disclosures, and macroeconomic indicators. Multiple regression analysis is used to evaluate the effect of each resolution strategy on financial performance metrics. The findings indicate that proactive loan restructuring has a significant positive effect on ROA and NIM, while asset sales to external AMCs are associated with notable improvements in CAR due to risk-weight reductions. Moreover, banks with aggressive provisioning policies experience enhanced ROE when combined with effective loss recognition. The implementation of AI-based early-warning systems significantly mediates the impact of restructuring on profitability by reducing re-default rates. These results suggest that an integrated resolution approach combining traditional financial tactics with digital risk-management innovations optimizes both short-term profitability and long-term solvency. The study contributes to strategic financial management literature and provides actionable insights for regulators aiming to strengthen bank resilience in emerging markets.
Co-Authors A. Dwie Mochammad Abduh Al Kausar Al Kausar Aminuddin Hamdat Ar, Dhita Pratiwi Bahar Sinring Baottong, Mozes Haryanto Ibrahim Bazergan Kamase, Jeni Krisnanto, Budhi Liutfi, Anugrah Madrianah Megawaty MUHAMMAD RIZAL Murdin Muchsidin Ningsih, Suryana Nurfadilah Roslina Alam Salam, Karta Negara Sari M, Fitri Indah Sasmita, Halida Sujatmiko Sujatmiko Sulkipli Verawaty Verawaty