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All Journal Jurnal Ilmiah Akuntansi Kesatuan Daengku: Journal of Humanities and Social Sciences Innovation Jurnal Sipakatau Indonesian Journal of Business and Entrepreneurship Research Indonesian Journal of Enterprise Architecture
Fajriani Azis
Universitas Negeri Makassar, Indonesia
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Physics Social Sciences Veterinary Other

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Mompreneurs Potential: An Analysis of Housewives' Entrepreneurial Interest Alfiana Alfiana; Fajriani Azis; Andi Anggi Kemalasari; Nuraisyiah Nuraisyiah
Indonesian Journal of Business and Entrepreneurship Research Vol. 1 No. 3 (2023): Vol. 1, No. 3, September 2023: Indonesian Journal of Business and Entrepreneurs
Publisher : Department of Business and Entrepreneurship, Faculty of Economics and Business, Universitas Negeri Makassar

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Abstract

This study aims to determine whether there is an interest in entrepreneurship in housewives in Salubarani Village, Gandangbatu Sillanan District, Tana Toraja Regency. The research method used is descriptive qualitative research, how to collect data, namely through observation, interviews, and documentation of the object of research so as to explore more deeply about the analysis of entrepreneurial interest in housewives in Salubarani Village, Gandangbatu Sillanan District, Tana Toraja Regency. As objects in this study are some housewives who have a business or do not have a business. The results obtained from this study stated that most housewives in Salubarani Village, Gandangbatu Sillanan Subdistrict, Tana Toraja Regency do not have an interest in entrepreneurship so that the government needs to play a role in overcoming this problem. Entrepreneurial interest in housewives in Salubarani Village, Gandangbatu Sillanan Subdistrict, Tana Toraja Regency actually has enormous potential for mompreneurs development, but it is not easy because there are internal factors and external factors that become obstacles from housewives themselves to develop themselves into mompreneurs. However, to foster interest in entrepreneurship, the way that can be done is by trying to dig up information from various sources related to the business world that is run, especially in recognizing the potential of mompreneurs.
Analysis of 21st Century Entrepreneurship Skills from the Perspective of Entrepreneurial Education and Training Rachmawaty Kadir; Andi Naila Quin Azisah Alisyahbana; Fajriani Azis
Indonesian Journal of Business and Entrepreneurship Research Vol. 1 No. 3 (2023): Vol. 1, No. 3, September 2023: Indonesian Journal of Business and Entrepreneurs
Publisher : Department of Business and Entrepreneurship, Faculty of Economics and Business, Universitas Negeri Makassar

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This study aims to describe the implementation of entrepreneurship education and training at the Young Entrepereneur School South Sulawesi (YESS) and to find out whether entrepreneurship education and training at YESS in the South Sulawesi Cooperatives and SMEs Office is in accordance with the desired skills in the 21st century. The data collection techniques used in this study were interviews, observation and documentation. The data analysis method used was descriptive qualitative analysis with an interactive analysis model from Miles and Huberman. The results showed that the implementation of YESS is structured and programmed. Learning for 3 months each with teaching materials tailored to the important points of learning each month. The suitability of YESS with the desired skills in the 21st century can be said to be appropriate. With a learning concept of 20% theory and 80% practice, it is able to provide knowledge and provision of communication skills, work together, think critically and solutively as well as create and innovate to students. Although the effects of learning have not been able to be fully felt, this is an investment to be better and more competent in the future.
Study Internalization of Entrepreneurial Values in the Formation of Student Entrepreneurial Character through Scouting Activities Himawan Sutanto; Rifki Suwaji; Fajriani Azis
Indonesian Journal of Business and Entrepreneurship Research Vol. 2 No. 1 (2024): Vol. 2, No. 1, January 2024: Indonesian Journal of Business and Entrepreneurshi
Publisher : Department of Business and Entrepreneurship, Faculty of Economics and Business, Universitas Negeri Makassar

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The purpose of this research is to understand how the Internalization of Entrepreneurial Values can shape Entrepreneurial Character through Student Scouting. The subjects of this study consisted of five members and coaches of the Universitas Negeri Makassar Scout student activity unit, consisting of one coach, two administrators, and two members. This research uses a qualitative approach with a descriptive nature. Sampling was done through non-probability sampling technique, specifically purposive sampling. Data were collected through observations, interviews, and documentation, while data analysis used qualitative analysis methods. Based on the results of the research and discussion, it can be concluded that the internalization of entrepreneurial character through scouting activities includes values such as honesty, discipline, hard work, creativity, innovation, independence, responsibility, cooperation, leadership, perseverance, resilience to risk, commitment, realism, curiosity, communicative, strong motivation to succeed, and action-oriented contained in Scout activities. Some of these activities include practicing the Scout code of honor, achieving general proficiency marks, outdoor activities, deliberations, meetings and briefings, social services, spiritual activities, competitive activities, front cluster ambassadors, seminars and training, and outdoor activities. The internalization of entrepreneurial values in the Universitas Negeri Makassar Scout activity unit in shaping entrepreneurial character has proven to be well implemented. The coach, as an adult figure who directs scouting activities, tries to choose activities and methods to increase the creativity and ability of students in developing entrepreneurial character.
Stepping Toward Business Excellence: Building an Integrated and Efficient Enterprise Architecture System Andi Naila Quin Azisah Alisyahbana; Fajriani Azis; Muhammad Faris Fardhani; Muhammad Ikhwan Rauf; Andika Isma
Indonesian Journal of Enterprise Architecture Vol. 1 No. 1 (2023): Indonesian Journal of Enterprise Architecture
Publisher : Global Research and Collaboration

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Abstract

In today's digital era, businesses face increasingly complex challenges. To achieve business excellence, organizations need to build integrated and efficient systems. Enterprise architecture (EA) is a comprehensive approach to designing and managing information technology and business structures in organizations. This journal aims to investigate the importance of building an integrated and efficient EA in achieving business excellence. We use a research methodology approach to analyze case studies and results related to EA implementation in several organizations. Our findings show that an integrated and efficient EA can provide benefits such as improved operational efficiency, cost savings, increased flexibility, and better decision-making. In this journal, we describe the methods used in building EAs, the results of EA implementation in organizations, and a discussion of the implications and resulting benefits. We conclude that building an integrated and efficient EA is an important step for organizations that want to achieve business excellence. An integrated and efficient EA in achieving business excellence. An integrated EA involves a comprehensive planning and design process, integration of systems and applications, effective data and information management, and necessary organizational changes. An integrated and efficient EA implementation can provide a number of benefits to an organization, including improved operational efficiency, reduced costs, increased visibility and accessibility of information, and better decision-making. However, the challenges and complexities associated with EA implementation need to be addressed through a holistic approach, stakeholder engagement, effective communication, and proactive change management.
Enterprise Architecture and Business Requirement Modeling Using the Zachman Framework Ukie Tukinah; Fajriani Azis; Soussou Raharimalala
Indonesian Journal of Enterprise Architecture Vol. 2 No. 2 (2025): Indonesian Journal of Enterprise Architecture
Publisher : Global Research and Collaboration

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Abstract

Zachman frameworks are frameworks created to get enterprise-wide architectures. Zachman's framework is simple, and logical in nature that can help manage the information infrastructure of an enterprise. Although simple, Zachman frameworks can help align IT and business needs. PT. Bhakti Karya Cemerlang is a business that offers staff outsourcing services. Cleaning services, production operators, secretaries, clerical employees, sales promotion girls, maintenance workers, drivers and receptionists are some of the outsourcing services provided. Until July 2017, PT. Bhakti Karya Cemerlang has a total of 700 employees. Based on the requirements of partner companies, PT. Bhakti Karya Cemerlang places people. Therefore, the number of employees assigned to each partner company is unique. Office for PT. Bhakti Karya Cemerlang can be found in Tangerang and Karawang. This section is supported by a literature review that serves as a support for the research concept. Authors must provide a review of primary and recent literature (references to journal articles and conference proceedings). Research is not limited to theory, but is based on empirical evidence. Enrich this introductory section through the efforts of other stakeholders.
Linking Cognitive, Moral, and Motivational Factors to Tax Compliance: An MSME Study Based on Self-Determination Theory and the Extended Theory of Planned Behavior Fajriani Azis; Sitti Hasbiah; M. Azwar Haslip; Andi Anggi Kemalasari; Andika Isma; Hajar Dewantara
Daengku: Journal of Humanities and Social Sciences Innovation Vol. 6 No. 3 (2026)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.daengku4986

Abstract

MSME tax compliance plays a strategic role in increasing state revenue, but the low level of compliance requires effective strategies based on internal and external factors of taxpayers. Previous studies tend to focus on sanctions or economic incentives and rarely integrate psychological factors from the Extended Theory of Planned Behavior with motivational factors from Self-Determination Theory to explain MSME tax compliance behavior. This study aims to develop an integrative model that examines the influence of Tax Knowledge, Tax Morale, Tax Fairness and Equity, and Tax Regulations on Tax Compliance through the mediation of Independence, Competence, and Tax Compliance Intention. Using a quantitative cross-sectional design approach to 534 MSME respondents and prospective entrepreneurs in Indonesia and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), the results show that all ETPB constructs have a significant effect on independence and competence, which in turn increases tax compliance intention and has a strong impact on actual compliance. Mediation analysis shows the existence of a multi-layered influence pathway from cognitive factors to compliance behavior through psychological capacity and intention, thus emphasizing the need for multi-layered policy interventions ranging from tax education, internalization of moral values, increasing perceptions of fairness, regulatory clarity, to empowering the independence and competence of MSMEs to build commitment to sustainable tax compliance.
Implementing a SAK EMKM-Based Accounting Information System in a Micro and Small Enterprise in the Bakery Sector Fajriani Azis; Adriansyah Adriansyah; Dwi Ayu Siti Hartinah; Rafiqa Hastharita
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Vol. 3 No. 1 (2025): December
Publisher : PT. Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/sipakatau.v3i1.245

Abstract

The advancement of information technology offers significant opportunities for Micro and Small Enterprises (MSEs) to enhance business management through the adoption of structured Accounting Information Systems (AIS). However, many MSEs continue to face challenges in preparing financial statements that comply with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This community assistance initiative aims to support a bakery-sector MSE in implementing a SAK EMKM-based AIS to improve financial transparency, accountability, and reporting accuracy. The assistance was delivered through field observations, interviews, and hands-on training sessions with the business owner and employees focusing on the accounting cycle and recording techniques. The results indicate that the adoption of a more structured accounting system enabled the MSE to prepare monthly income statements, equity reports, and statements of financial position more systematically. The program also enhanced the entrepreneur’s financial literacy and supported more informed decision-making. These findings demonstrate that implementing a SAK EMKM-based AIS is effective in strengthening financial governance and promoting business sustainability for MSEs.
The Influence of the Flypaper Effect on Regional Financial Performance with SiLPA as Moderator in South Sulawesi Regencies Fajriani Azis; M. Ridwan Tikollah; Asmar Yunus; Magfirah Wahyu Ramadhani
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4241

Abstract

This study aims to analyze the effect of the flypaper effect on regional financial performance with the budget surplus as a moderating variable in districts/municipalities in South Sulawesi Province. The flypaper effect refers to the phenomenon in which local governments are more responsive to central government transfers, particularly the general allocation fund, than to local own-source revenue. This study employs panel data from 24 districts/municipalities for the period 2021–2023, using a quantitative approach through multiple linear regression and moderated regression analysis based on the interaction model. The results indicate that general allocation fund and local own-source revenue have a significant effect on regional expenditure, while the special allocation fund and revenue sharing fund do not. The flypaper effect is confirmed, with general allocation funds being more “sticky” to regional government spending compared to local own-source revenue. Furthermore, budget surplus significantly moderates this relationship, where high budget surplus tends to weaken, while low budget surplus strengthens the influence of the flypaper effect on regional financial performance. These findings highlight the importance of efficient budget management to ensure that transfer funds optimally enhance regional fiscal performance.
Co-Authors Adriansyah Adriansyah Alfiana Andi Anggi Kemalasari Andi Naila Quin Azisah Alisyahbana Andika Isma Asmar Yunus Dwi Ayu Siti Hartinah Hajar Dewantara Himawan Sutanto M. Azwar Haslip M. Ridwan Tikollah Magfirah Wahyu Ramadhani Muhammad Faris Fardhani Muhammad Ikhwan Rauf Nuraisyiah Nuraisyiah Rachmawaty Kadir Rafiqa Hastharita Rifki Suwaji Sitti Hasbiah Soussou Raharimalala Ukie Tukinah