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Cyberloafing behavior on employee performance Farid, Farid; Akkas, Nasrulhak; Mande, Henni
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 1 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243789

Abstract

In the study of employee performance management, this is an issue that requires important attention, where the performance of individual employees in the organization is part of organizational performance and can determine organizational performance. The increasing use of the internet among employees in various companies and agencies in Indonesia will certainly affect employee performance, both positively and negatively. This study aims to determine the effect of browsing and e-mail on employee work productivity at the Plantation and Animal Husbandry Service of Central Sulawesi Province. This study used a sample of 73 respondents and quantitative research type. Data collection techniques using questionnaires. Data analysis techniques using multiple linear regression tests. The results showed that variables browsing activities (X1) do not have a significant effect on employee performance and activity of sending emails (X2) has a positive effect on employee performance. If these two activities are examined simultaneously, it turns out that they have a significant effect on employee performance.
GREEN ACCOUNTING DALAM KAJIAN THEORY OF REASONED ACTION Praditha, Riza; Mande, Henni
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.v8i1.1988

Abstract

Penelitian ini bertujuan untuk menguji sikap atas perilaku pelaku usaha kuliner dan norma subjektif terhadap penerapan konsep green accounting melalui pendekatan Theory of Reasoned Action. Desain penelitian ini adalah penelitian campuran (mixed-method) antara pendekatan kuantitatif dan kualitatif. Populasi dalam penelitian ini adalah pelaku UMKM sektor kuliner di Makassar. Sampel diambil menggunakan teknik convenience sampling sebanyak 68 orang pelaku usaha sebagai responden. Selain itu, terdapat pula 6 orang pelaku usaha yang menjadi informan dalam teknik depth-interview. Analisis data kuantitatif dilakukan dengan analisis regresli linear berganda sedangkan data kuliatatif dianalisis dengan pendekatan fenomenologi. Hasil penelitian menunjukkan bahwa sikap atas perilaku tidak menunjukkan adanya pengaruh terhadap minat atau keinginan pelaku usaha dalam menerapkan green accounting. Sebaliknya norma subjektif justru mempengaruhi keinginan pelaku usaha. Salah satu bentuk norma subjektif yang mempengaruhi adalah estetika penggunaan bahan dan alat ramah lingkungan mampu mempengaruhi pelaku usaha dalam berupaya melestarikan lingkungan dan sosial melalui penerapan green accounting.
Analisis Likuiditas PT Bank Muamalat Indonesia Tbk dan Implikasinya terhadap Pengambilan Keputusan Investasi Said, Rosnani; Hartati, Hartati; Nuryati, Nuryati; Mande, Henni
Tangible Journal Vol. 10 No. 1 (2025): Vol.10 No.1, Juni 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i1.598

Abstract

Penelitian ini bertujuan untuk menganalisis rasio likuiditas PT Bank Muammalat Indonesia Tbk Metode pengumpulan data yang dilakukan yaitu dengan menggunakan data sekunder, metode analisis yang digunakan adalah analisis deskriptif kuantitatif. Penelitian ini menggunakan analisis rasio likuditas yang terdiri dari current ratio, cash ratio, banking ratio, loan to deposit ratio dan loan to asset ratio. Berdasarkan hasil penelitian yang dilakukan, diperoleh bahwa analisis rasio likuiditas pada tahun 2018 sampai tahun 2022 dilihat dari current ratio dinilai sangat baik, cash ratio dinilai sangat baik, loan to deposit ratio dinilai sangat tidak baik, loan to asset ratio dinilai sangat baik, dan banking ratio dinilai sangat baik.
Factors Affecting The Performance Operational Assistance Budget Health Center at Palu City Henni Mande; Guasmin; Burhanuddin; Nasrulhak Akkas; Iva Nuranifa
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/r7f8qm78

Abstract

This study aims to analyze the influence of budget planning, budget implementation, and budget accountability on the performance of the health operational assistance budget at the Palu City Health Center. This study uses a quantitative method with a research sample of 42 employees. The data analysis technique used multiple linear regression. The results of the study show that the variables of budget planning, budget implementation, and budget accountability for the performance of the health operational assistance budget are partially  the variables of budget planning, budget implementation, and budget accountability for the performance of the health operational assistance budget. The correlation coefficient value (R) shows that the relationship between motivation, work environment, and compensation variables with employee performance is 96.8% (very strong) with a determinant coefficient value (Adjusted R-Square) of 0.933 means that the variables of budget performance can be explained by the variables of budget planning, budget implementation, and budget accountability of 93.3%.
Digitalisasi Akuntansi: Software Berbasis Akuntansi Accurate Online Shabila, Yusri Azisah; Syakilah, Inayah; Ansar, Nurafni; Majid, Rifal Alfaridzy; Razak, Linda Arisanty; Mande, Henni
Tangible Journal Vol. 8 No. 2 (2023): Vol. 8 No. 2 Desember 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v8i2.347

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh latar belakang pendidikan, minat dan kemampuan menggunakan komputer terhadap sikap pengguna. Penelitian ini melakukan pendekatan kuantitatif dengan sumber data yang digunakan adalah data primer yang diperoleh dari responden karyawan perusahaan. Sampel yang digunakan di penelitian ini adalah 30 responden pada karyawan perusahaan yang menggunakan accurate online. Hasil penelitian ini menunjukkan bahwa secara parsial latar belakang pendidikan tidak berpengaruh positif siginikan terhadap sikap pengguna. Minat berpengaruh positif signifikan terhadap sikap pengguna. Sedangkan kemampuan menggunakan komputer tidak berpengaruh positif siginifikan terhadap sikappengguna.
PENYUSUNAN NASKAH AKADEMIK PEMEKARAN KELURAHAN KATOBENGKE KECAMATAN BETOAMBARI Said, Rosnani; Faharuddin, Faharuddin; Mande, Henni; Nuryati, Nuryati
Arunika: Jurnal Pengabdian Masyarakat Vol. 2 No. 2: Desember 2023
Publisher : Unit Publikasi dan Jurnal Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/ar.v2i2.437

Abstract

The problems of this research are: (1). What problems are faced by the people of Katobengke Village which are the reasons for the need to prepare a Draft Regional Regulation for the Expansion of Katobengke Village? (2). What are the philosophical, sociological and juridical considerations/foundations for drafting the Draft Regional Regulation in question? (3). What are the implications of implementing the Academic Text for Village Expansion which will be regulated in Regional Regulations on the Economic, Socio-Cultural and Environmental Aspects of the Village. The research objectives are: (1). Formulate the problems faced by the Katobengke community of Baubau City which are the reasons for the need to prepare a Draft Regional Regulation for the Expansion of the Katobengke Village. (2). Formulate philosophical, sociological and juridical considerations/foundations for drafting the Draft Regional Regulation for the Expansion of Katobengke Village. (3). Outlining the Implications of Implementing the Academic Text for Urban Village Expansion which will be regulated in Regional Regulations regarding Economic, SocioCultural and Environmental Aspects. The expansion of the Katobegke sub-district in Betoambari District is based on Government regulations. Manuscript of research results (legal studies & other research results) on a particular problem. Manuscript of research results (legal studies & other research results) on a particular problem. As a solution to society's legal problems and needs. (Attachment 1. Law No. 12/2011). Created in the context of preparing the Baubau City Raperda concerning the Expansion of the Katobengke Village. This research is based on normative legal/juridical research, namely highlighting law as something to aspire to (das solen), secondary data sources/library research. Data collection steps include: (a) inventory of regulations per law: (i) related to the formal & material principles of drafting the Draft Regional Regulation; (ii) other relevant legislation; (iii) non-legal materials (b) analysis (qualitative), reduction, explanation, drawing conclusions (Miles & Huberman, 1992). The result of this research is the formation of an academic text and draft regional regulations regarding the formation of Katobengke Village, Betoambari District
LITERASI FINANCIAL DIGITAL SEBAGAI UPAYA PENINGKATAN PENGETAHUAN PEREMPUAN TERHADAP PENGEMBANGAN UMKM PADA SANGGAR BELAJAR SUNGAI BULOH MALAYSIA: Digital Financial Literacy as an Effort to Increase Women's Knowledge in Sungai Buloh, Malaysia Anggraeni, Rasmi Nur; Rajindra, Rajindra; Mande, Henni; Akkas, Nasrulhak; Kamsur, Ahmad; Syaifullah, Muhammad Rahul
Arunika: Jurnal Pengabdian Masyarakat Vol. 3 No. 1: Juni 2024
Publisher : Unit Publikasi dan Jurnal Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/ar.v3i1.486

Abstract

River Buloh, a small town in Malaysia, has great potential in the development of micro, small, and medium-sized enterprises. (UMKM). However, there is still a knowledge gap among women regarding the use of digital technology in developing their. The study aims to analyze the level of digital literacy among female UMKM owners in the Buloh River, investigate the obstacles encountered, design and implement programs to improve digital literature, as well as evaluate its impact on the development of UMKM. The research method used is a participatory action research approach (Participatory Action Research). Data was collected through surveys, interviews, and field observations. The results of the research show that the digital literacy rate of female UMKM owners in the Buloh River is still low, with the main obstacles being limited access to information, lack of training, and low confidence in adopting digital technology. The digital literacy improvement program designed and implemented in this research has proved effective in improving the knowledge and skills of women UMKM owners. The impact is seen from the increased use of digital platforms, optimization of online marketing, and better financial management. In addition, the study also formulates policy recommendations and strategies to encourage the adoption of digital technology among UMKMs managed by women in the Buloh River. The findings of this research are expected to contribute to enhancing the economic empowerment of women through the development of UMKM based on digital technology.
PENDAMPINGAN PENGOLAHAN IKAN BANDENG (Chanos chanos) TANPA DURI PADA KELOMPOK WANITA DI KELURAHAN TALISE KOTA PALU Raheni, Cahyaning; Putra, Setiawan Mandala; Umar, Umar; Hak, Nasrul; Mutmainah, Mutmainah; Mande, Henni; Burhanuddin, Burhanuddin; Kasih, Ulfa Cahyaning
Arunika: Jurnal Pengabdian Masyarakat Vol. 3 No. 1: Juni 2024
Publisher : Unit Publikasi dan Jurnal Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/ar.v3i1.491

Abstract

The aim of this community service activity is to increase family income through processing milkfish. The target of this Community Service activity is the Women's group which is carried out in Talise Subdistrict, Palu City, Central Sulawesi. The methods of implementing the activities are presentation of material, training (practice), mentoring, and evaluation. As a result of implementing this activity, it is hoped that the community, especially the women's group in Talise Subdistrict, will have understanding and knowledge in processing and producing milkfish into healthy culinary delights and will be able to produce processed milkfish to increase the income of the people of Talise Subdistrict, especially women's groups.
Strategi Peningkatan Pendapatan Asli Daerah (PAD) Melalui Investasi Daerah Kota Palu Saleh, Ismail; Burhanuddin, Burhanuddin; Nursiah, Nursiah; Mande, Henni
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.701

Abstract

This study aims to analyze strategies for increasing Local Own Revenue (PAD) through regional investment in Palu City. The research method used is descriptive qualitative with a case study approach. Data were collected through documentation studies, in-depth interviews with key informants from BPKAD, DPMPTSP, Bappeda Palu City, and field observations. The results showed that Palu City's PAD has fluctuated over the past 10 years with the largest contribution from local taxes and levies. Regional investment through regional-owned enterprises (BUMD) has not been optimal in providing significant contribution to PAD. PAD enhancement strategies include: (1) optimizing regional asset management, (2) developing profitable BUMDs, (3) increasing investment in potential sectors, and (4) improving regional investment governance. This research provides policy recommendations to increase the effectiveness of regional investment as a sustainable source of PAD.
Peran Kebijakan Investasi dalam Strategi Peningkatan Pendapatan Asli Daerah (PAD) di Kabupaten Sigi Handayani, Fany Arista; Burhanuddin, Burhanuddin; Mande, Henni; Said, Rosnani
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.702

Abstract

Regional Original Revenue (Pendapatan Asli Daerah, PAD) is a key indicator of fiscal independence and a measure of local government capacity to finance development and public services. Sigi Regency possesses significant economic potential, particularly in the agricultural, tourism, and natural resource-based industrial sectors, yet its PAD contribution remains relatively low compared to transfers from the central government. This study aims to analyze the role of investment policies of the Sigi Regency Government in supporting PAD enhancement and to formulate sustainable investment policy strategies.The study employs a qualitative approach with a descriptive design, utilizing secondary data from legal documents, academic literature, and official government publications. Analysis is conducted descriptively using the SOAR (Strengths, Opportunities, Aspirations, Results) framework to develop PAD improvement strategies based on internal potential and external opportunities.The results indicate that investment policies in Sigi Regency play a strategic role in strengthening regional fiscal capacity through the management of agriculture, mining, and tourism sectors. However, limited regulatory coverage, lack of technical guidelines, and suboptimal sectoral diversification remain major challenges. The proposed investment policy strategies emphasize the utilization of natural resource potential and social capital, development of community-based leading sectors, digitalization of fiscal and licensing services, and strengthening investment infrastructure and governance.