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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 267 Documents
The Role of Digital Technology in Enhancing Public Service Efficiency in Indonesia Yusuf, Mohammad Amil; Haliah; Kusumawati, Andi; Irwansyah, Naila Syahirah
Hasanuddin Economics and Business Review VOLUME 9 NUMBER 1, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v9i1.6420

Abstract

This study presents a systematic literature review on the role of digital technology in enhancing the efficiency of public service delivery in Indonesia. Drawing on 47 peer-reviewed articles published between 2019 and 2024, the review adopts a thematic synthesis approach guided by the PRISMA framework. Articles were identified through structured database searches, screened for relevance, and organized into three core themes: technology implementation, policy and institutional adaptation, and citizen engagement. The findings reveal that while digital infrastructure and system integration are essential enablers, successful implementation also depends on adaptive governance, coherent policy frameworks, and public trust. Although national initiatives have introduced centralized platforms and automation, regional governments continue to face structural, technical, and socio-demographic challenges. The review also highlights persistent gaps, including the lack of longitudinal evaluations, limited inter-agency collaboration, and underutilization of citizen feedback in policymaking. This study contributes to the literature on digital governance by proposing a conceptual framework that integrates technical, institutional, and societal dimensions of digital service reform. It also offers practical recommendations for aligning technological innovation with inclusive and responsive governance. Future research should examine the sustainability of sub-national reforms and explore strategies to improve digital equity and participatory policymaking.
Applying Balanced Scorecard in Evaluating Performance: Evidence from a Food Retailer Mediaty; Habbe, Abd. Hamid; Zahra, Fatimah; Aisyah, Sitti; Husaini, Sri Mutiah; Ahmad, Bashiruddin
Hasanuddin Economics and Business Review VOLUME 9 NUMBER 1, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v9i1.6415

Abstract

Measuring employee performance through a balanced scorecard is crucial for providing a comprehensive view of an organization's effectiveness and strategic alignment. The Balanced Scorecard (BSC) is considered an instrument that can be used to effectively measure employee performance over a specific period of time. Performance appraisal not only helps companies determine the potential for human resource development but also improves employee motivation and productivity. Therefore, this study aims to empirically test and analyze employee performance measurement based on the balanced scorecard at the PHD Makassar Store. This study is a quantitative study. The population used is all employees of the PHD Makassar Store, with a sample size of 33 using the non-probability sampling method. The results of the study indicate that job satisfaction and employee turnover variables do not affect human resource performance at the PHD Bawakareng Store. Inversely, employee training and employee productivity variables affect human resource performance. This indicates that the comparison between employee input and output is running well.
Linking Strategic Planning Participation to Budgetary Slack: Evidence from Procedural Justice and Affective Commitment Nisa, Risya Khaerun; M. Halim; Yazid, Ziad Esa
Hasanuddin Economics and Business Review VOLUME 9 NUMBER 1, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v9i1.6453

Abstract

This study explores how managerial involvement in strategic planning influences the tendency to create budgetary slack, focusing on the mediating roles of perceived procedural justice and affective commitment. Addressing a gap in the budgeting literature—which often prioritizes participative budgeting over strategic-level involvement—the research surveyed mid- to upper-level managers across various industries in Indonesia who were engaged in both strategic planning and budgeting activities. Using Partial Least Squares Structural Equation Modeling (PLS-SEM), five hypothesized relationships were tested. The results reveal that participation in strategic planning significantly enhances managers’ perceptions of procedural justice and their affective commitment to the organization. In turn, these two factors negatively affect the inclination to create budgetary slack, indicating that fairness and emotional attachment play critical roles in curbing opportunistic behavior during budgeting. All hypotheses were statistically supported, reinforcing the theoretical framework. By integrating social exchange theory and self-determination theory, this study contributes to the management accounting field by providing a deeper understanding of the ethical dynamics underlying budgeting practices. Practically, the findings suggest that organizations should embed inclusive and fair processes in strategic decision-making to foster commitment and reduce dysfunctional budgeting behaviors.
The Influence of Halal Factors and Behavioral Constructs on Culinary Business Governance in South Sulawesi Hamid, Mashur Naufal; Habbe, Abdul Hamid; Ulumuddin, Ihya; Aryadi, Alif Razaq
Hasanuddin Economics and Business Review VOLUME 9 NUMBER 1, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v9i1.6477

Abstract

This study examines the influence of halal awareness, halal certification, and behavioral factors on the governance of halal culinary businesses in South Sulawesi, Indonesia. With the increasing emphasis on halal certification following national regulatory mandates, business actors—particularly micro, small, and medium enterprises (MSMEs)—continue to face challenges such as distrust in certification bodies, the complexity of certification procedures, and limited access to accurate information. Grounded in the Theory of Planned Behavior (TPB), this research introduces trust in halal certification and halal products as a mediating variable. A quantitative approach was employed using a survey of 400 halal culinary entrepreneurs from major cities in South Sulawesi, including Makassar, Gowa, Maros, and Parepare. Data were collected using a 5-point Likert scale questionnaire and analyzed through Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS software. The findings are expected to identify key determinants influencing the sustainability of halal culinary businesses and provide practical recommendations for policymakers and stakeholders to enhance trust and improve governance effectiveness within Indonesia's growing halal economy.
The Impact of Digital Transformation and Innovation Capability on Competitive Advantage: The Mediating Role of Market Orientation in Emerging Markets Sastra, Eka; Sallatu, Mohammad Afif; Sanusi, Abdullah
Hasanuddin Economics and Business Review VOLUME 9 NUMBER 1, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v9i1.6485

Abstract

This study aims to examine the impact of digital transformation and innovation capability on competitive advantage, with market orientation as a mediating variable, particularly within the dynamic conditions of emerging markets. Using a quantitative, cross-sectional design, data were collected from 230 mid- and senior-level managers in Indonesian firms across various industries. The study employed Structural Equation Modeling with Partial Least Squares (SEM-PLS) to test both direct and mediating relationships. Results show that both digital transformation and innovation capability significantly enhance market orientation. In turn, market orientation positively influences competitive advantage and partially mediates the relationships between the antecedent capabilities and performance. These findings underscore market orientation’s central role in translating internal capabilities into strategic outcomes. This study contributes to strategic management literature by integrating digital, innovative, and behavioral resources into a coherent model of competitive advantage. It also addresses a gap in research on the interplay among these constructs in emerging market contexts.
FINANCIAL TECHNOLOGY AND DEMOGRAPHIC FACTORS ON WELFARE ANALYSIS Agustin, Grisvia; Abbas, Muhammad Hasyim Ibnu; Dwiputri, Inayati Nuraini; Prastiwi, Lustina Fajar
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.v6i1.3290

Abstract

Financial technology is very useful in facilitating financial transactions worldwide. It was created to make getting funds and managing finances easier, which can improve people’s welfare. However, it also poses a threat in the form of loans from financial technology lending companies that are not licensed and illegally operate so that customers can be bound by huge interest rates and terrorized by debt collectors. Therefore, this study aims to analyze literacy about financial technology and demographic factors that affect welfare. The analysis results show that most respondents are still ignorant or do not understand the benefits of fin-tech for improving their welfare, and the respondents’ welfare is only affected by age. Although 92% of respondents have savings, these savings do not use fin-tech. Fin-tech is still seen as something that plunges like a shark loan trap, so most respondents still avoid fin-tech for their financial management. Respondents still do not use fin-tech optimally and urgently need education and socialization related to fin-tech.
LOCAL GOVERNMENT BUDGET ORIENTATION: A CRITIQUE OF BUDGET POLICY MAHDALENA, MAHDALENA; ANDRY, ANDRY; HALIAH, HALIAH
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.v6i1.3457

Abstract

This study aims to determine the orientation of the budget in the process of preparing and determining local government budgets. The research was conducted by the local government of Gorontalo City. Habermas’s communicative action theory approach as part of the critical approach was chosen as the method in this research to capture the reality of budget orientation in the preparation and determination of local government budgets. Data collection techniques were carried out through in-depth interviews, observation, and documentation. The informants in this study were from BAPPEDA, members of BANGGAR, and several officials from offices related to regional finance as many as 10 people.This study finds that the act of compromise in the communication pattern of local government administration on budget policies is motivated by political interests. Budget policy decisions are dominated by the power possessed by actors to determine budget priorities. Communication practice is characterized by negotiation and compromise and ignores the value of honesty as a prerequisite for validity to fulfill comprehensive aspects of communication competence (truth, accuracy, honesty). Communication that is built only because of interest as the cause of communicative action is not effective. The results of the study show that the shackles of communication harmony are the basis for consideration for making policy changes by prioritizing rationality to gain legitimacy and trust from the public to government administrators.
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.
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.
The Purchase Decision of Halal Labeled Products Based on Brand Awareness and Brand Image for Bugis-Makassar Consumers Karim, Kasnaeny; Tajibu, Muhammad Jibril
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.v6i1.5085

Abstract

The study aimed to investigate how brand awareness and brand image influence the purchasing decisions of Bugis-Makassar consumers in Makassar City when buying halal products, given the competitive market and the increasing availability of foreign products. The study utilized a questionnaire distributed to 100 respondents using purposive sampling. The data collected was analyzed using multiple linear regression. The study found that both brand awareness and brand image had a positive and significant impact on the purchasing decisions of Bugis-Makassar consumers when buying halal products. Furthermore, brand awareness and brand image had a significant impact on the purchasing decisions of halal products when analyzed simultaneously. The R value of 51.9% indicates that brand awareness and brand image variables have a strong influence on the purchasing decisions of halal products. The findings of this study have significant implications for businesses operating in the halal product market. Companies should prioritize building brand awareness and creating a positive brand image to attract and retain customers in the competitive market. Furthermore, companies should understand the unique needs and preferences of the Bugis-Makassar community to tailor their marketing strategies accordingly.