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All Journal Economics and Digital Business Review Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia JUMESI : Jurnal Manajemen dan Akuntansi
Amal
Prodi Manajemen STIE Pelita Buana Makassar
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions

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ANALISIS PENETAPAN BREAK EVEN POINT (BEP) PADA PT. INDOFOOD SUKSES MAKMUR TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA Riska Sucainti; Amal
JUMESI : Jurnal Manajemen dan Akuntansi Vol 1 No 1 (2025): JUMESI
Publisher : Sekolah Tinggi Ilmu Ekonomi Pelita Buana

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Abstract

Penelitian ini bertujuan untuk mengetahui titik impas yang harus dihasilkan oleh produk PT Indofood Sukses Makmur untuk mencapai Break Even Point dalam Rupiah selama periode waktu tahun 2020,2021,2022 untuk mempertahankan perusahaan dimasa yang akan datang. Hasil penelitian menunjukkan bahwa Titik impas yang dialami PT Indofood Sukses Makmur, Tbk pada tahun 2020 sebesar Rp 9.852.273 yang berarti bahwa pada tahun 2020 perusahaan mampu menutupi seluruh biaya tersebut untuk mencapai impas. Tahun 2021 BEP sebesar Rp 10.934.729 yang berarti bahwa pada tahun 2021, perusahaan mampu menutupi seluruh biaya tersebut untuk mencapai impas. Tahun 2022 BEP sebesar Rp 11.314.931 yang berarti bahwa tahun 2022 perusahaan mampu menutupi seluruh biaya tersebut untuk mencapai titik impas.
The Effect of Work-Life Balance on Job Satisfaction through Work Stress with Perceived Organizational Support as a Moderation Variable in Employees of PT Pegadaian Maros Regency Amal Amal; Suljumansah Suljumansah; Muh Rusli; Mahmud mahmud
Economics and Digital Business Review Vol. 7 No. 2 (2026)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i2.3764

Abstract

Abstract This study aims to examine the effect of work-life balance on job satisfaction, with work stress as a mediating variable and perceived organizational support (POS) as a moderating variable. The research adopts a quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to analyze the relationships among variables. Data were collected from employees of PT Pegadaian in Maros Regency through a structured questionnaire. The results reveal that work-life balance has a significant negative effect on work stress and a positive effect on job satisfaction. Furthermore, work stress significantly and negatively influences job satisfaction, indicating that higher stress levels reduce employees’ satisfaction. Mediation analysis demonstrates that work stress partially mediates the relationship between work-life balance and job satisfaction, suggesting that work-life balance enhances job satisfaction both directly and indirectly through stress reduction. In addition, perceived organizational support is found to significantly moderate the relationships in the model. Specifically, POS weakens the negative impact of work stress on job satisfaction and strengthens the negative relationship between work-life balance and work stress. The study contributes to the literature by integrating Job Demands-Resources (JD-R) Theory and Social Exchange Theory in a moderated mediation framework, providing a more comprehensive understanding of how organizational and psychological factors interact to influence employee outcomes. Practically, the findings highlight the importance of promoting work-life balance and strengthening organizational support to reduce work stress and improve job satisfaction, particularly in the financial service sector. Keywords: work-life balance, work stress, job satisfaction, perceived organizational support
Analisis Faktor Yang Mempengaruhi Tingkat Profibilitas Pada CV. Mughini Ayyu Kartini Makassar Salmia Jumri; Asrianto Asrianto; Pathullah Pathullah; Amal Amal
Economics and Digital Business Review Vol. 6 No. 2 (2025)
Publisher : STIE Amkop Makassar

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Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi tingkat profitabilitas pada CV. Mughini Ayyu Kartini Makassar. Profitabilitas merupakan indikator penting dalam menilai kinerja keuangan perusahaan, khususnya dalam sektor usaha kecil dan menengah (UKM). Variabel independen yang dianalisis dalam penelitian ini meliputi struktur modal, perputaran aset, dan biaya operasional, sedangkan profitabilitas yang diukur dengan Return on Assets (ROA) menjadi variabel dependen. Metode yang digunakan adalah pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan perusahaan periode 2020–2024. Analisis data dilakukan menggunakan regresi linear berganda dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa struktur modal dan perputaran aset berpengaruh positif dan signifikan terhadap profitabilitas, sementara biaya operasional berpengaruh negatif signifikan. Temuan ini memberikan implikasi manajerial bagi perusahaan dalam pengambilan keputusan strategis terkait efisiensi biaya dan optimalisasi penggunaan aset untuk meningkatkan kinerja keuangan.
TINGKAT PENGARUH KOMPETENSI, BUDAYA ORGANISASI, DAN KEPEMIMPINAN TERHADAP PENGEMBANGAN KARYAWAN PADA KANTOR CV. GEOPUBLISH INDONESIA MAKASSAR Amal Amal; Rr Retno Wulansari Kus; Rais Rais; Muhtar Muhtar; Yusri Yusri
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.252

Abstract

This study aims to analyze the level of influence of competence, organizational culture, and leadership on employee development at CV. Geopublish Indonesia Makassar. The research method uses a quantitative approach with multiple linear regression analysis techniques. Data were obtained through distributing questionnaires to permanent employee respondents. The results show that competence, organizational culture, and leadership have a positive and significant influence, both partially and simultaneously, on employee development. This finding emphasizes the importance of improving the quality of human resources through the synergy between individual competence, corporate cultural values, and effective leadership styles. Employee development is a company's effort to improve the quality and self-development of its human resources through training, education, and career opportunities. This study employed a quantitative approach with a survey method, collecting data through questionnaires distributed to employees at CV. Geopublish Indonesia. Data analysis was conducted using multiple regression techniques to simultaneously examine the influence of competency, organizational culture, and leadership on employee development. These findings indicate that to improve employee development, CV. Geopublish Indonesia needs to focus on improving competency through appropriate training and building an organizational culture that supports innovation and learning. This study provides recommendations to CV. Geopublish Indonesia's leadership to further optimize development programs that focus on competency and a positive work culture to improve employee quality in the future.
Budaya Pop dan Tradisi: Ruang Publik Sebagai Titik Temu Generasi Z di Kabupaten Maros Asrianto Asrianto; Abdul Karim; Amal Amal; Yhudi Abdi Wibowo
Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Vol. 5 No. 1 (2026): Maret : Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/karunia.v5i1.4217

Abstract

The development of popular culture in the digital era has shaped the preferences, lifestyles, and interaction patterns of Generation Z, who tend to be more open, creative, and technology-driven. However, this situation also poses challenges to the existence of traditional cultures, which are beginning to decline in popularity. This community service activity aims to optimize the role of public spaces as a platform for integrating pop culture and local traditions in Maros Regency. The method used is a participatory approach through observation, focus group discussions (FGDs), local community involvement, and the implementation of programs such as cultural festivals, collaborative art performances, creative workshops, and the production of digital content based on local wisdom.The results of this activity indicate that public spaces play a strategic role as meeting points between generations, particularly Generation Z, in expressing creativity while strengthening local cultural identity. The integration of pop culture with local traditions can increase the younger generation's interest in cultural heritage, create inclusive collaborative spaces, and encourage the growth of a culture-based creative economy ecosystem. Furthermore, this activity also contributes to strengthening social cohesion and raising collective awareness of the importance of cultural preservation. Innovative use of public spaces is an effective strategy for maintaining the sustainability of local culture amidst globalization.
Co-Authors Abdul Karim Asrianto Asrianto Asrianto Asrianto Mahmud Mahmud Muh Rusli Muhtar Muhtar Pathullah Pathullah Rais Riska Sucainti Rr Retno Wulansari Kus Salmia Jumri Suljumansah Suljumansah Yhudi Abdi Wibowo Yusri Yusri