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All Journal PINISI Discretion Review Pinisi Business Administration Review Jurnal Riset Akuntansi Journal of Artificial Intelligence and Digital Business
Mukarramah Syukur
Universitas Negeri Makassar
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Social Sciences Other

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Pengaruh Motivasi terhadap Minat Mahasiswa Akuntansi Mengikuti Pendidikan Profesi Akuntansi Mukarramah Syukur; Dwi Ayu Siti Hartinah; Nurul Huda Yus’an; Arif Rahman Hasdik
Jurnal Riset Akuntansi Volume 5, No. 2, Desember 2025, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jra.v5i2.8552

Abstract

Abstract. This study aims to analyze the influence of quality motivation, career motivation, and economic motivation on accounting students' interest in attending Accounting Profession Education (PPAk). This study uses McClelland's Motivation Theory as a basis for understanding the drive for achievement, power, and affiliation in educational decisions. The research method used is quantitative with data collection techniques through questionnaires. The sample in this study amounted to 81 respondents who were accounting students at [University Name/Region]. The data analysis technique used multiple linear regression analysis processed with SPSS software. The results showed that simultaneously, quality, career, and economic motivations had a significant effect on interest in attending PPAk. However, partially, only Career Motivation had a positive and significant effect, making it the main determinant factor. Conversely, Quality Motivation and Economic Motivation did not have a significant effect on student interest. These findings indicate that student decisions tend to be pragmatic and oriented towards achieving professional status (career) rather than mere academic deepening or short-term financial incentives. Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh motivasi kualitas, motivasi karir, dan motivasi ekonomi terhadap minat mahasiswa akuntansi untuk mengikuti Pendidikan Profesi Akuntan (PPAk). Penelitian ini menggunakan Teori Motivasi McClelland sebagai landasan untuk memahami dorongan prestasi, kekuasaan, dan afiliasi dalam keputusan pendidikan. Metode penelitian yang digunakan adalah kuantitatif dengan teknik pengumpulan data melalui kuesioner. Sampel dalam penelitian ini berjumlah 81 responden yang merupakan mahasiswa akuntansi di Universitas Negeri Makassar. Teknik analisis data menggunakan analisis regresi linear berganda yang diolah dengan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa secara simultan, motivasi kualitas, karir, dan ekonomi berpengaruh signifikan terhadap minat mengikuti PPAk. Namun, secara parsial, hanya Motivasi Karir yang berpengaruh positif dan signifikan, menjadikannya faktor determinan utama. Sebaliknya, Motivasi Kualitas dan Motivasi Ekonomi tidak berpengaruh signifikan terhadap minat mahasiswa. Temuan ini mengindikasikan bahwa keputusan mahasiswa cenderung pragmatis dan berorientasi pada pencapaian status profesional (karir) dibandingkan pendalaman akademik semata atau insentif finansial jangka pendek.
Pengaruh Lingkungan, Kualitas Pelayanan, dan Dukungan Sosial terhadap Retensi Siswa Mukarramah Syukur; Adriansyah Adriansyah; Dini Kamilia Salma
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.9025

Abstract

Retensi siswa merupakan salah satu indikator penting dalam menilai keberhasilan dan keberlanjutan lembaga pendidikan, termasuk pondok pesantren. Kemampuan lembaga dalam mempertahankan siswa tidak hanya dipengaruhi oleh aspek akademik, tetapi juga oleh kualitas lingkungan belajar, layanan yang diberikan, serta dukungan sosial yang diterima siswa selama menempuh pendidikan. Penelitian ini bertujuan untuk menganalisis pengaruh lingkungan, kualitas pelayanan, dan dukungan sosial terhadap retensi siswa pada pondok pesantren di Kota Palopo. Penelitian menggunakan pendekatan kuantitatif dengan desain penelitian eksplanatori. Data dikumpulkan melalui penyebaran kuesioner, observasi, dan dokumentasi terhadap 100 siswa yang dipilih sebagai responden penelitian. Analisis data dilakukan menggunakan SPSS melalui statistik deskriptif, uji validitas dan reliabilitas, uji asumsi klasik yang meliputi normalitas, multikolinearitas, dan heteroskedastisitas, serta analisis regresi linier berganda. Pengujian hipotesis dilakukan menggunakan uji t dan uji F. Hasil penelitian menunjukkan bahwa secara parsial variabel lingkungan berpengaruh positif dan signifikan terhadap retensi siswa (β = 0,394; p = 0,056), sedangkan kualitas layanan tidak berpengaruh signifikan terhadap retensi siswa (β = -0,204; p = 0,280). Variabel dukungan sosial berpengaruh positif dan signifikan terhadap retensi siswa pada tingkat signifikansi 10% (β = 0,324; p = 0,087). Secara simultan, lingkungan, kualitas layanan, dan dukungan sosial berpengaruh signifikan terhadap retensi siswa (F = 7,345; p < 0,05). Temuan ini menunjukkan bahwa lingkungan belajar yang kondusif dan dukungan sosial yang kuat merupakan faktor penting dalam meningkatkan retensi siswa di lingkungan pesantren. Oleh karena itu, pengelola pesantren perlu mengoptimalkan kualitas lingkungan pendidikan dan memperkuat sistem dukungan sosial guna meningkatkan keberlangsungan pendidikan siswa dan meminimalkan potensi putus sekolah.
The Use of Social Media as a Strategy for the Development of MSMEs in Indonesia Asmar Asmar; Nurul Emil Safitri; Mukarramah Syukur; Adriansyah Adriansyah
PINISI Discretion Review Volume 9, Issue 2, March 2026
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pdr.v1i2.86478

Abstract

This study aims to analyze the use of social media as a strategy for the development of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The study employs a descriptive qualitative approach focusing on the experiences of MSME actors in utilizing social media for promotion, communication with consumers, and market development. Data were collected through in-depth interviews, observation, and documentation involving MSME actors who actively use social media in their business activities. The data were analyzed through data reduction, data display, and conclusion drawing. The findings show that social media is used by MSMEs as an affordable and effective promotional tool, a medium for direct interaction with consumers, and an instrument for building business image. However, its utilization has not been fully optimized due to challenges such as limited digital literacy, lack of time for content management, and intense competition in digital markets. This study demonstrates that social media plays an important role in supporting MSME development, but its success is highly dependent on the ability of business actors to manage digital communication strategies consistently and adaptively.
Innovation and Adaptation of Indonesian SMEs in Facing Global Market Competition Asmar Asmar; Nurul Emil Safitri; Mukarramah Syukur; Adriansyah Adriansyah
Pinisi Business Administration Review Volume 8 Number 1, March 2026
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pbar.v8i1.82408

Abstract

This study explores how Indonesian small and medium enterprises (SMEs) interpret and implement innovation and adaptation in facing global market competition. Using a qualitative research design, the study involved fifteen SMEs in the Jakarta Metropolitan Area representing manufacturing, creative, service, and digital sectors. Data were collected through semi-structured interviews, document analysis, and field observations. The data were analyzed using thematic analysis through coding, theme development, and interpretation based on the research questions. The findings show that innovation among Indonesian SMEs tends to be incremental, practical, and context-driven rather than based on formal research and development. SMEs adapt by modifying products, improving business processes, using digital platforms, strengthening networks, and responding to changing consumer preferences and supply chain pressures. Sectoral characteristics influence the form of innovation, with digital and service SMEs adopting technology-based solutions, while manufacturing SMEs focus on design adjustment, local sourcing, and collaboration. Internal factors such as leadership orientation, learning capacity, and decision-making flexibility shape the speed and quality of adaptation. External factors, including market competition, government support, and digital ecosystem initiatives, also influence SME competitiveness. The study concludes that innovation and adaptation in Indonesian SMEs are continuous, dynamic, and embedded in daily business practices. These findings provide practical insights for SME owners, policymakers, and business advisors in strengthening competitiveness through capacity building, digital integration, and context-sensitive support.
Co-Authors Adriansyah Adriansyah Arif Rahman Hasdik Asmar Asmar Dwi Ayu Siti Hartinah Nurul Emil Safitri Nurul Huda Yus’an Salma, Dini Kamilia