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Hasanuddin Economics and Business Review
Published by Universitas Hasanuddin
ISSN : 25493221     EISSN : 2549323X     DOI : -
Core Subject : Economy,
Hasanuddin Economics and Business Review (HEBR) is an international triannual open access and peer reviewed journal of economics and business. HEBR is published by Faculty of Economics and Business Hasanuddin University. The journal is published in both print and online versions.
Arjuna Subject : -
Articles 273 Documents
Effects of Career Development and Competencies on Social Affairs: Employee Performance as Mediating Variable Irfan, Andi Muh.; Hamzah, Jabir; Ismail, Muhammad
Hasanuddin Economics and Business Review VOLUME 7 NUMBER 1, 2023
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v7i1.5127

Abstract

This study aims to know how great the influence of career development, motivation work, and competence on employee performance as well as the impact on the Social Affairs Agency of South Sulawesi Province. Method analysis used is analysis path. The research results show that the development of a career and competence in a way simultaneous is very influential in social assistance services. However, partially, competency does not influence social assistance services, while employee performance partially has a strong relationship with social assistance services. A combination of development career, competency, and performance employee is a strong unity that affects social assistance services. The results of the indirect effect test using Sobel Test calculations have proven that there is a positive and significant indirect effect on career and competency development, through employee performance regarding social assistance services. This indicates that performance employees are capable of mediating completely (full mediation) between career development and competency towards improving social assistance services at the Social Affairs Agency of South Sulawesi Province.
Analysis of Health Level Assessment of Sharia Saving-Loan and Financing Cooperative Ibrahim, Muhammad Ridwan; Meini, Zumratul
Hasanuddin Economics and Business Review VOLUME 6 NUMBER 2, 2022
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v6i2.5096

Abstract

In running their business, cooperatives need to conduct performance evaluation to determine its health level and improve the quality in the following years. KSPPS BMT Huwaiza is one of the cooperatives that provides loan and financing with mudharabah, murabahah, and ijarah contracts. In the midst of this Covid-19 pandemic, BMT Huwaiza managed to get government trust to receive revolving fund in order to support its activities. Thus, it is important to analyze the health level of BMT Huwaiza considering that this cooperative is responsible for the sustainability of the revolving fund. The performance evaluation on KSPPS BMT Huwaiza in 2017 - 2019 resulted in a health level of "Fairly Healthy" in 2017 with the score of 67.30 and 2018 with 70.95, and "Healthy" in 2019 having score of 84.60. Nevertheless, it is necessary for BMT Huwaiza to carry out further evaluation, particularly in capital and earning asset quality aspect which is still not optimal based on the assessment of health level of this cooperative. For cooperative members, by knowing the condition of current health level of the cooperative, it is hoped that they will increasingly believe that the fund managed by BMT Huwaiza will be able to continue providing benefits in the years to come.
Conscientiousness on Affective Commitment to Change: The Mediating Role of Psychological Ownership Halim, M; Umaroh, Rodhiah; Siahaan, Nur Halimah; Martini, Aldini Nofta; Nisa, Risya Khaerun
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 1, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i1.5543

Abstract

Based on self-determination theory, this study identified the effect of conscientiousness on the affective commitment to change of lecturers in Indonesian universities. This study empirically examined the uniqueness of conscientiousness which is strongest and most consistently associated with various outcomes. The mediation effect of psychological ownership of lecturers was also examined. A total of 321 responses were analyzed using a two-stage structural equation modeling (SEM) approach to confirm factors and test the study hypotheses. The results showed that the level of conscientiousness had a significant effect on psychological ownership. Conscientiousness had a significant indirect effect on affective commitment to change only through the psychological ownership of the lecturers. These results support the mediating role of lecturers' psychological ownership level in explaining the influence between conscientiousness and the level of affective commitment to change for lecturers.
Transfer Pricing and Its Relationship with Effective Tax Rate, Profitability, and Foreign Ownership Indrawaty, Runy Rusdyantinah; Usman, Asri; Alimuddin, Alimuddin
Hasanuddin Economics and Business Review VOLUME 7 NUMBER 2, 2023
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v7i2.5133

Abstract

This study aims to investigate the influence of effective tax rate and profitability on transfer pricing moderated by foreign ownership of consumer non-cyclical enterprises listed on the Indonesia Stock Exchange. Transfer pricing has become an intriguing subject due to firms' desire to reduce tax expenses to generate higher profits. The hypothesis was tested using Moderated Regression Analysis (MRA), which found that the effective tax rate has no significant effect on transfer pricing, however, profitability influences companies' decision to perform transfer pricing. It has been proved that foreign ownership has a moderating effect on the effective tax rate, profitability, and the transfer pricing interaction.
The Effect of Providing Incentives, Task Complexity, and Internal Control on Employee Performance Fauziyyah, Andi Azzah; Alimuddin, Alimuddin
Hasanuddin Economics and Business Review VOLUME 7 NUMBER 1, 2023
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v7i1.5107

Abstract

A successful company is influenced by several internal factors, one of which is the performance of qualified employees. Human resources contribute to the charge of corporate goals. By this, it is important for companies to improve and manage their human resources as well as possible. This study aims to determine how the influence of incentives, task complexity, and company internal control on employee performance. The research method is to use literature review analysis. Our findings show that providing stimulation to employees has a positive effect on employee performance, task difficulty has a significant effect on employee performance, and the company's internal control has a positive effect on employee performance.
The Advantages of Artificial Intelligence in Operational Decision Making Devianto, Hendra
Hasanuddin Economics and Business Review VOLUME 6 NUMBER 1, 2022
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v6i1.5082

Abstract

This research paper explores the advantages of artificial intelligence (AI) in operational decision making, focusing on the analysis of production processes, supply chains, and resources. The research highlights several advantages of AI in operational decision making. It empowers organizations to make data-driven decisions, reducing reliance on human intuition and biases. AI technologies can process vast amounts of data in real-time, enabling timely decision-making and facilitating agile operations. Moreover, AI can learn from historical data and continuously improve decision-making processes, leading to enhanced performance over time. The research method employed in this study is utilizing literature review as the data collection method. The literature review involved searching for relevant theories and examining findings from previous researchers, which served as the foundation for developing the analysis to discuss the research outcomes. This research underscores the significant advantages of AI in operational decision making, specifically in the areas of production processes, supply chains, and resource management. By leveraging AI technologies, organizations can achieve improved efficiency, reduced costs, and better overall performance. The findings of this study contribute to a better understanding of the transformative potential of AI and encourage its adoption in various operational domains.
Switching Behavior of Banks' Customers: Does It Exist? Utami, Rizky; Arif, Hermita; Habbe, Abdul Hamid; Abdullah, Faisal
Hasanuddin Economics and Business Review VOLUME 7 NUMBER 3, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v7i3.5260

Abstract

Ideally, Indonesia with the largest Muslim population in the world is able to optimize its potential to become the prominent global player in Islamic finance industry. Unexpectedly, Indonesia is ranked at 9th position of global Islamic banking market. Despite the strong support from both government and society, it is ironic that the market share of Islamic bank in Indonesia has just reached 7.09% in 2022, far below its conventional counterpart, in its three decades of age. Employing descriptive quantitative approach, this study examines the presence of switching behavior of society in Indonesia by addressing why the impact of switching behavior has small impact on the market share improvement in the context of Indonesia. A total of 128 respondents were filling the questionnaire based on purposive random sampling fulfilling the criteria of being customer of both Islamic and conventional bank as well as currently working. 
Determination of the Causes of Job Mobility in Employment Jibril, Hadira Thumaninah
Hasanuddin Economics and Business Review VOLUME 7 NUMBER 2, 2023
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v7i2.4877

Abstract

The purpose of this study is to examine and identify the factors that contribute to job mobility (changing jobs) among employees in Makassar City's informal sector. 100 respondents provided the primary data that was used. There were 28 variables under investigation, and factor analysis was used to process the data. Further analysis is possible for a total of 21 variables. The significance value in the validity test was over 0.05, hence the remaining 7 variables were eliminated. According to the study's findings, there are seven elements that influence people's decisions to change jobs. These variables include economic factors, labor quality factors, information technology proficiency factors, length of working hours factors, family factors, employment status factors, and distance factors.
Implementation of Risk Management in an Effort to Realize the Good University Governance Principles Permana, Nalendra Bhayu; Haliah, Haliah; Kusumawati, Andi; Pertiwi, Meilani Intan; Ihlashul’amal, Muhammad
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 2, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i2.5776

Abstract

This study examines the implementation of risk management at Hasanuddin University in its efforts to realize Good University Governance (GUG) principles, such as transparency, accountability, and efficiency. Using a qualitative approach, data were collected through in-depth interviews, document analysis, and observations involving key university stakeholders. The findings show that while the university has established formal risk management frameworks, several challenges persist. These include resource limitations, inconsistent communication between departments, and a lack of a risk-aware culture. Despite these obstacles, the implementation of risk management has contributed positively to enhancing transparency and accountability by providing systematic processes for identifying, assessing, and mitigating risks. However, full integration with the broader governance system remains incomplete. To fully leverage risk management in supporting GUG principles, the university must promote greater stakeholder involvement, improve resource allocation, and ensure stronger alignment between risk management and governance strategies. These findings offer valuable insights for higher education institutions aiming to enhance governance through effective risk management.
Analysis of Customer Retention Determinant Factors on Generation Z Digital Wallet Services in Indonesia Rahmawati, Aulia; Syahnur, Khaerunnisa Nur Fatimah; Falah, A Mudhoffar Shaddiq Al
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 2, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i2.5706

Abstract

This study aims to identify the factors influencing customer retention in Generation Z's use of digital wallet services in Indonesia. The research uses PLS-SEM through SmartPLS 4.1.0. A total of 334 respondents from various cities in Indonesia participated in the survey. The analysis employs outer model evaluation and inner model evaluation to examine the relationships between brand image, attention to safety, consumer satisfaction, and customer retention. The findings indicate that brand image does not have a direct effect on customer retention but exerts a significant indirect effect through consumer satisfaction. Consumer satisfaction fully mediates the relationship between brand image and retention, while it partially mediates the relationship between attention to safety and retention. The strength of the mediation effect was confirmed using the bootstrapping method. These results provide valuable insights for digital wallet service providers in developing strategies to retain Generation Z users by enhancing both brand image and security features, ultimately improving consumer satisfaction.