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Abubakar, Herminawaty
Universitas Bosowa
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ANTESEDEN KUALITAS LAYANAN TERHADAP LOYALITAS MELALUI KEPUASAN PELANGGAN PADA BPJS KETENAGAKERJAAN MALUKU Wiharja, Elizabeth Lisya; Abubakar, Herminawaty; Suriani, Seri
Indonesian Journal of Business and Management Vol. 7 No. 2 (2025): Indonesian Journal of Business and Management, Juni 2025
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v7i2.5170

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas layanan manual dan kualitas layanan online terhadap loyalitas pelanggan, dengan Kepuasan Pelanggan sebagai variabel mediasi di BPJS Ketenagakerjaan Wilayah Maluku. Metode yang digunakan adalah kuantitatif dengan mengumpulkan data melalui observasi dan kuesioner, melibatkan 100 responden. Analisis data dilakukan menggunakan metode Partial Least Square (PLS) versi 4.1. Hasil penelitian menunjukkan bahwa Kualitas Layanan Manual dan Kualitas Layanan Online secara signifikan mempengaruhi Loyalitas Pelanggan baik secara langsung maupun melalui Kepuasan Pelanggan. Indeks t-statistik untuk Kualitas Layanan Manual adalah 3.49523 (p-value 0.00020) dan untuk Kualitas Layanan Online adalah 7.96469 (p-value 0.0000). Selain itu, kepuasan pelanggan berfungsi sebagai mediator yang signifikan dalam hubungan tersebut, dengan efek tidak langsung sebesar 16,95% untuk Kualitas Layanan Manual dan 17,29% untuk Kualitas Layanan Online. Temuan ini menggarisbawahi pentingnya pengelolaan kualitas layanan baik manual maupun digital dalam meningkatkan loyalitas pelanggan. This study aims to analyze the effect of manual service quality and online service quality on customer loyalty, with customer satisfaction as a mediating variable at BPJS Ketenagakerjaan Maluku Region. The research employs a quantitative method, collecting data through observation and questionnaires from 100 respondents. Data analysis was conducted using Partial Least Square (PLS) version 4.1. The findings indicated that both Manual Service Quality and Online Service Quality significantly affect Customer Loyalty, both directly and indirectly through Customer Satisfaction. The t-statistic index for Manual Service Quality is 3.49523 (p-value 0.00020), and for Online Service Quality, it is 7.96469 (p-value 0.0000). Additionally, customer satisfaction acts as a significant mediator, with indirect effects of 16.95% for Manual Service Quality and 17.29% for Online Service Quality. These findings underscore the importance of managing both manual and digital service quality to enhance customer loyalty.
REALISASI PENGGUNAAN ANGGARAN OPERASIONAL POLRES PELABUHAN MAKASSAR Mardap, Erwin; Abubakar, Herminawaty; Karim, Abdul
Indonesian Journal of Business and Management Vol. 7 No. 2 (2025): Indonesian Journal of Business and Management, Juni 2025
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v7i2.5171

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas penggunaan anggaran operasional pada Satuan Kerja Polres Pelabuhan Makassar. Penelitian ini menggunakan pendekatan kualitatif, studi ini mengumpulkan data melalui wawancara dan observasi langsung di lapangan. Dalam penelitian ini, teknik analisis yang digunakan adalah analisis kualitatif dan analisis deskriptif. Hasil penelitian menunjukkan adanya kesenjangan antara perencanaan dan realisasi anggaran, yang disebabkan oleh faktor internal seperti mutasi personel dan kenaikan gaji yang tidak terduga. Penelitian ini merekomendasikan perlunya revisi anggaran secara berkala dan peningkatan komunikasi antar pihak terkait untuk mengoptimalkan penggunaan anggaran secara efektif. Temuan ini diharapkan dapat menjadi acuan bagi pengelola anggaran dalam meningkatkan akuntabilitas dan transparansi di lingkungan Polres Pelabuhan Makassar. This study aims to analyze the effectiveness of operational budget utilization in the Makassar port subregional police unit. This study used a qualitative approach, the research collects data through interviews and direct observation in the field. In this study, the analysis techniques used were qualitative analysis and descriptive analysis. The findings reveal a gap between budget planning and realization, primarily caused by internal factors such as personnel mutations and unforeseen salary increases. The study recommends the need for regular budget revisions and improved communication among stakeholders to optimize budget utilization effectively. These findings are expected to serve as a reference for budget managers in enhancing accountability and transparency within the Makassar Port Police Station.
PENGARUH SISTEM REMUNERASI DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KARYAWAN BPJS KETENAGAKERJAAN WILAYAH 3T DENGAN BEBAN KERJA SEBAGAI VARIABEL MODERASI Didipu, Fajrin Abd Rahman; Mardjuni, Sukmawati; Abubakar, Herminawaty
Indonesian Journal of Business and Management Vol. 7 No. 2 (2025): Indonesian Journal of Business and Management, Juni 2025
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v7i2.5172

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sistem remunerasi dan lingkungan kerja terhadap kepuasan karyawan di BPJS Ketenagakerjaan Wilayah 3T. Selain itu, penelitian ini juga mengeksplorasi peran beban kerja sebagai variabel moderasi dalam hubungan tersebut. Metode yang digunakan adalah survei dengan kuesioner, dan analisis data dilakukan melalui analisis regresi moderasi. Hasil penelitian menunjukkan bahwa sistem remunerasi dan lingkungan kerja memiliki pengaruh positif dan signifikan terhadap kepuasan karyawan. Namun, beban kerja terbukti melemahkan pengaruh positif dari sistem remunerasi dan lingkungan kerja terhadap kepuasan karyawan. Temuan ini memberikan wawasan tentang pentingnya pengelolaan beban kerja dalam upaya meningkatkan kepuasan kerja karyawan di lingkungan kerja yang menantang. This study aims to analyze the influence of the remuneration system and work environment on employee satisfaction at BPJS Ketenagakerjaan Region 3T. Additionally, it explores the role of workload as a moderating variable in this relationship. The research employs a survey methodology using a questionnaire, with data analyzed through moderated regression analysis. The results indicated that both the remuneration system and work environment positively and significantly affect employee satisfaction. However, workload has been found to weaken the remuneration system and the positive influence of the work environment on employee satisfaction. These findings provide insights into the importance of managing workload to enhance employee satisfaction in challenging work environments.
Pengaruh Penerapan Sistem E-Filing dan E-Billing Terhadap Kepatuhan Wajib Pajak Pada KPP Pratama Makassar Selatan Tampatonda, Yelmarista Yoyana; Abubakar, Herminawaty; Thanwain, Thanwain
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 3 No. 1 (2025): ACCESS: Journal of Accounting, Finace and Sharia Accounting, April 2025
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v3i1.2659

Abstract

Penelitian bertujuan untuk mengetahui dan menguji pengaruh penerapan sistem E-Filing dan E-Billing terhadap kepatuhan wajib pajak pada Kantor Pelayanan Pajak (KPP) Pratama Makassar Selatan. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif, dengan pendekatan survei melalui penyebaran kuesioner secara daring menggunakan Google Form kepada wajib pajak yang terdaftar pada KPP tersebut. Sampel penelitian terdiri dari 100 responden yang dipilih secara acak dari populasi wajib pajak aktif. Hasil penelitian menunjukkan bahwa penerapan sistem E-Filing memberikan pengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Hal ini ditunjukkan melalui hasil analisis regresi linier berganda yang memperlihatkan bahwa variabel E-Filing memiliki kontribusi penting dalam meningkatkan kesadaran dan kepatuhan wajib pajak. Demikian pula, penerapan sistem E-Billing juga berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Kedua sistem tersebut, ketika dianalisis secara simultan, menunjukkan hubungan yang kuat dan signifikan terhadap tingkat kepatuhan. Dengan demikian, dapat disimpulkan bahwa penerapan teknologi informasi melalui E-Filing dan E-Billing mampu mendorong peningkatan kepatuhan pajak di lingkungan KPP Pratama Makassar Selatan. This study aims to determine and examine the influence of the implementation of the E-Filing and E-Billing systems on taxpayer compliance at the South Makassar Primary Tax Office (KPP Pratama Makassar Selatan). The research employed a quantitative method with a survey approach. Data were collected using a structured questionnaire distributed online via Google Forms to taxpayers registered at the tax office. A total of 100 respondents were selected randomly from the population of active taxpayers. The findings reveal that the implementation of the E-Filing system has a positive and significant effect on taxpayer compliance. This is evidenced by the results of multiple linear regression analysis, which shows that the E-Filing variable plays a crucial role in increasing taxpayer awareness and compliance. Similarly, the E-Billing system also shows a positive and significant effect on compliance. When analyzed simultaneously, both systems demonstrate a strong and significant relationship with taxpayer compliance. These results suggest that the use of information technology through E-Filing and E-Billing systems contributes meaningfully to improving tax compliance at the South Makassar Primary Tax Office.
Mastery of financial accounting and market orientation: Driving competitive advantage in Indonesian SMEs Arifin, Arifin; Misrah, Misrah; Mujahida, Sitti; Abubakar, Herminawaty
Asian Management and Business Review Volume 5 Issue 2, 2025
Publisher : Master of Management, Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/AMBR.vol5.iss2.art3

Abstract

SMEs play a vital role in economic growth, yet sustaining competitiveness remains a challenge. This study examines the impact of market orientation and financial acumen on SME competitiveness in Indonesia, with innovation capability and resource optimization as mediators and market dynamics and financial decision-making ability as moderators. Using Structural Equation Modeling (SEM) with SmartPLS, data were collected from 500 SME owners and managers across various regions in Indonesia. The findings confirm that market orientation and financial acumen positively influence SME competitiveness, with innovation capability and resource optimization significantly mediating these effects. Additionally, market dynamics strengthen the impact of market orientation, while financial decision-making ability enhances the effect of financial acumen on competitiveness. These results emphasize the need for SMEs to integrate market-driven strategies with strong financial management practices to sustain long-term success. Practically, SME owners should invest in financial literacy, strategic decision-making, and innovation to enhance their competitive advantage. Policymakers and financial institutions should provide financial training programs, market intelligence resources, and innovation incentives to support SME growth. Future research could explore longitudinal studies and industry-specific dynamics to refine SME competitiveness strategies.
Strategic Pathways to SMEs’ Competitiveness: The Roles of Financial Practices, Market Orientation, and Accounting Information Systems within Emerging Markets Abubakar, Herminawaty; Faridah, Faridah; S, Nurhidayanti
STI Policy and Management Journal Vol 10, No 1 (2025): STI Policy and Management
Publisher : National Research and Innovation Agency, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14203/STIPM.2025.418

Abstract

Small and Medium Enterprises (SMEs) play a vital role within emerging economies, such as Indonesia, yet many struggle to maintain competitiveness due to limited internal capabilities and uneven digital adoption. While market orientation and financial practices have been widely studied, few studies have examined how these strategic elements interact, particularly in the context of emerging markets where digital infrastructure and managerial resources are often constrained. This study addresses this gap by investigating the direct and indirect effects of Market Orientation and Strategic Financial Practices on Competitive Advantage, using Indonesia’s retail SMEs as the empirical setting. Grounded in Resource-Based View and Dynamic Capabilities Theory, the model incorporates three mediators: Innovation, Resource Allocation, and Financial Reporting Quality, and examines the moderating role of Accounting Information Systems (AIS). Data were collected from 500 SMEs managers and analyzed using Structural Equation Modeling (SEM). The results confirm the significant impact of both market and financial capabilities on Competitive Advantage, and demonstrate how these relationships are amplified by innovation, effective resource use, and financial transparency. AIS also positively moderates the financial strategy–performance link, highlighting its role in digital transformation. This study provides a holistic framework for enhancing SMEs’ competitiveness and offers practical insights for policymakers and SMEs development programs.
Analisis Modal Kerja Dalam Menilai Kinerja Keuangan Pada PT. Bank Rakyat Indonesia Tbk. Cabang Tamalanrea Kota Makassar Adiatsya, Andi Al Hijas; Abubakar, Herminawaty; Yunus, Muh. Kafrawi
Journal of Economy Business Development Vol. 3 No. 2 (2025): Journal of Economy Business  Development, Agustus 2025
Publisher : Program Studi Manajemen Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/jebd.v3i2.3073

Abstract

Penelitian bertujuan untuk menganalisis kinerja keuangan PT Bank Rakyat Indonesia (Persero) Tbk, khususnya pada Unit Sudiang Cabang Tamalanrea Kota Makassar, melalui pengukuran rasio keuangan yang mencakup likuiditas, solvabilitas, dan profitabilitas selama periode 2018–2021. Analisis ini dilakukan untuk memperoleh gambaran mengenai kondisi keuangan cabang dalam mendukung operasional sekaligus mengetahui efektivitas manajemen keuangan dalam menghadapi dinamika ekonomi, termasuk tantangan yang muncul akibat pandemi Covid-19. Data yang digunakan merupakan laporan keuangan tahunan yang kemudian diolah menggunakan metode analisis rasio, meliputi Current Ratio (CR), Total Debt to Total Asset (TDTA), Debt to Equity Ratio (DER), Return on Equity (ROE), dan Return on Assets (ROA). Hasil penelitian menunjukkan bahwa dari sisi likuiditas, bank memiliki rasio yang sehat dengan CR di atas 100% sepanjang periode pengamatan, sehingga mampu memenuhi kewajiban jangka pendek dengan baik. Dari aspek solvabilitas, kondisi keuangan juga relatif baik, ditunjukkan dengan menurunnya DER dan stabilnya TDTA, yang berarti bank semakin mengandalkan modal internal dalam menjalankan aktivitasnya. Namun demikian, dari sisi profitabilitas, terjadi fluktuasi yang cukup signifikan, terutama penurunan ROE dan ROA pada periode 2020–2021, yang menunjukkan bahwa efektivitas penggunaan aset dalam menghasilkan laba masih rendah. Temuan ini menegaskan perlunya strategi manajemen keuangan yang lebih efisien, khususnya dalam meningkatkan produktivitas aset dan optimalisasi modal, agar profitabilitas dapat ditingkatkan secara berkelanjutan di masa mendatang. This study aims to analyze the financial performance of PT Bank Rakyat Indonesia (Persero) Tbk, specifically at the Sudiang Unit, Tamalanrea Branch, Makassar City, by evaluating financial ratios that include liquidity, solvency, and profitability during the period of 2018–2021. The analysis was conducted to provide an overview of the branch’s financial condition in supporting operational activities while assessing the effectiveness of financial management in facing economic dynamics, particularly the challenges posed by the Covid-19 pandemic. The data used were annual financial reports, which were processed using ratio analysis methods, including the Current Ratio (CR), Total Debt to Total Asset (TDTA), Debt to Equity Ratio (DER), Return on Equity (ROE), and Return on Assets (ROA). The findings reveal that in terms of liquidity, the bank maintains a healthy ratio, with CR consistently above 100% throughout the observation period, indicating its ability to meet short-term obligations. Regarding solvency, the financial condition is relatively strong, as reflected in the declining DER and stable TDTA, suggesting that the bank increasingly relies on internal equity to finance its operations. However, profitability performance showed considerable fluctuations, particularly with significant declines in ROE and ROA during 2020–2021, indicating that asset utilization effectiveness in generating profits remains relatively weak. These findings highlight the importance of more efficient financial management strategies, especially in enhancing asset productivity and optimizing capital utilization, to ensure sustainable profitability in the future.
Pengaruh Stres Kerja Dan Motivasi Terhadap Tingkat Produktivitas Karyawan PT. Tiran Group Di Makassar Arlitha, St. Arlitha; Abubakar, Herminawaty; Manda, Darmawati
Journal of Economy Business Development Vol. 3 No. 2 (2025): Journal of Economy Business  Development, Agustus 2025
Publisher : Program Studi Manajemen Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/jebd.v3i2.3254

Abstract

Penelitian bertujuan untuk menganalisis dan menguji secara empiris pengaruh parsial serta simultan dari stres kerja dan motivasi terhadap produktivitas karyawan pada PT. Tiran Group di Makassar. Latar belakang penelitian ini dilandasi oleh fakta bahwa manajemen sumber daya manusia sering dihadapkan pada tantangan untuk menjaga efektivitas dan efisiensi organisasi, terutama terkait dengan tingkat stres dan motivasi karyawan. Metode kuantitatif digunakan dengan pendekatan deskriptif dan analisis statistik inferensial. Data dikumpulkan melalui kuesioner yang disebarkan kepada 47 karyawan non-manajerial. Pengujian hipotesis dilakukan menggunakan analisis regresi linear berganda dengan bantuan perangkat lunak SPSS versi 25. Hasil penelitian menunjukkan bahwa stres kerja memiliki pengaruh yang positif dan signifikan secara parsial terhadap produktivitas karyawan, demikian pula dengan motivasi. Secara simultan, kedua variabel juga memberikan pengaruh yang signifikan terhadap produktivitas karyawan. Hal ini dibuktikan dengan nilai signifikansi untuk stres kerja sebesar 0.009 dan untuk motivasi sebesar 0.000, yang keduanya berada di bawah ambang batas signifikansi 0.05. Lebih lanjut, Koefisien determinasi (Adjusted R Square) sebesar 0.475 menunjukkan bahwa 47.5% variasi dalam produktivitas karyawan dapat dijelaskan oleh kedua variabel ini, sementara sisanya 52.5% dipengaruhi oleh faktor-faktor lain di luar model penelitian ini, seperti lingkungan kerja, pengalaman, atau faktor eksternal lainnya. Temuan ini menegaskan pentingnya manajemen stres dan motivasi sebagai strategi utama dalam meningkatkan kinerja dan produktivitas karyawan secara berkelanjutan, dengan implikasi praktis berupa perlunya program intervensi terpadu. This study aims to analyze and empirically test the partial and simultaneous effects of work stress and motivation on employee productivity at PT. Tiran Group in Makassar. The research is motivated by the fact that human resource management often faces challenges in maintaining organizational effectiveness and efficiency, particularly concerning employee stress levels and motivation. A quantitative method was employed with a descriptive and inferential statistical analysis approach. Data were collected through questionnaires distributed to 47 non-managerial employees. Hypothesis testing was performed using multiple linear regression analysis with the aid of SPSS version 25. The results show that work stress and motivation have a positive and significant partial effect on employee productivity. The significance values for work stress and motivation were 0.009 and 0.000, respectively, both below the 0.05 threshold. Furthermore, both variables also have a significant simultaneous influence on employee productivity. The Adjusted R Square of 0.475 indicates that 47.5% of the variation in employee productivity can be explained by these two variables, while the remaining 52.5% is influenced by other factors outside this research model, such as the work environment, experience, or external factors. These findings highlight the importance of managing stress and motivation as a key strategy for enhancing sustainable employee performance and productivity, with the practical implication of implementing integrated intervention programs.
Co-Authors Abduh, Tahmrin Abdul Karim Adiatsya, Andi Al Hijas Aditya Halim Perdana Kusuma Putra Putra Amalia, Intan Fauzia Arifin Arifin Arlitha, St. Arlitha Ashawir, Ashawir Bahar, Bachtiar Cakranegara, Pandu Adi Chahyono, Chahyono Citra Arta, Deddy Novie Didipu, Fajrin Abd Rahman Fadel Fadel Faridah Faridah Ferdy Leuhery Hasanuddin Remmang, Hasanuddin Hernita I Gede Arya Pering Arimbawa Ibrahim Ibrahim Indah Syamsuddin Indrayani Nur Iwan Perwira Kuswinton Lubritami, Radhiah Manda, Darmawati Mardap, Erwin Misrah Misrah Muhammad Basri Muhammad Basri Muhammad Yusuf Mujahida, Sitti Mukhtar Galib Nur Naninsih nur, Indrayani Nurhidayanti S Nurhidayanti S. Randa, Esra Ruslan, Muhklis Ruslan, Muhlis S, Nurhidayanti Seri - Suriani Setiawan, Lukman Sitti Mujahida Baharuddin Mujahida Baharuddin St. Hatidja Sudarmi Sudarmi Sukmawati Mardjuni Sukmawati Mardjuni, Sukmawati Sukmawati Sukmawati Suriani, Seri Tampatonda, Yelmarista Yoyana Thanwain Thanwain Thanwain, Thanwain Triawan Supriadi Wiharja, Elizabeth Lisya Yunus, Muh. Kafrawi Zulfani Irliandani