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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
Does Smoking Fool You? The Smoking Habits Influence on the Cognitive Abilities of Indonesians Marsuki, Rahim
Hasanuddin Economics and Business Review VOLUME 6 NUMBER 3, 2023
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v6i3.5106

Abstract

This study aims to analyze the influence of smoking habits on adolescents' cognitive abilities. The data used in this research is cross-section data from the Indonesia Family Life Survey batch 5 2014. The high rate of cigarette consumption for the age range 15 years and over in Indonesia has become a very serious concern. The smoking habit has many negative impacts on human brain development which in the long term will affect the quality of human resources in Indonesia. by exploring IFLS 2014 data, we found 6,908 teenage respondents who smoke. This figure is quite large, reaching 8% of all respondents. This research uses logistic regression analysis to see the impact of the independent variable on the dependent variable. The research results show that together smoking habits, education, history of hypertension, sleep quality and age have a significant effect on a person's cognitive abilities. Partially, smoking habits, history of hypertension, and age have a significant negative effect on a person's cognitive abilities. Meanwhile, education and sleep quality have a significant positive effect on a person's cognitive abilities. Gender partially has no effect on cognitive abilities.
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.
Determinants of Investment in The Consumer Goods Sector with Stock Prices as Intervening Variables Sanusi, Adelia Nur Arafah Aprilia; Pahlevi, Cepi; Nohong, Mursalim
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.v7i1.5112

Abstract

The objective of this study is to assess the impact of Current Ratio, Debt to Equity Ratio, and Total Asset Turnover on Return on Investment (RoI), while Stock Prices as intervening factors. The analysis focuses specifically on Manufacturing Companies within the Consumer Goods sector that are listed on the IDX. This research is quantitative research with a descriptive analysis approach. The data collected were analyzed with formulas from each financial ratio and then processed using multiple regression analysis and sobel tests. The results of this study indicate that CR is not significant on Stock Price, while DER is related to Stock Price with a negative effect. Finally, TATO has a significant impact on Stock Price, with a positive sign on the relationship. Stock Price, CR and TATO have positive and significant effect on ROI, while DER have negative and significant effect on ROI, CR through stock price has no effect on ROI, while DER and TATO through share price affects ROI in Manufacturing Companies in the Goods Sector Consumption listed on the IDX.
The Effect of Work Placement and Compensation on Employee Performance through Work Motivation Masyhudi, Muh Syahid; Hardianti, Hardianti; Kadir, Abd Rahman; Parawansa, Dian A. S.
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.v7i1.5114

Abstract

This research aims to analyze Job Placement which has an indirect influence on employee performance through work motivation and to analyze Compensation which has an indirect influence on employee performance through work motivation at the at the First-class SFR Monitoring Hall Office Makassar. This study uses a quantitative approach. The data used is primary data. The sample was 30 respondents. The respondents are permanent employees who work within the First-class SFR Monitoring Hall Office Makassar. Data collection was carried out through surveys using questionnaires distributed to respondents. Data were analyzed using multiple regression analysis and path analysis with the Statistical Package for the Social Sciences (SPSS) version 26. The research results show that work placement and compensation have a direct influence on employee performance through work motivation. at the First-class SFR Monitoring Hall Office Makassar, and there is an indirect influence on employee performance through work motivation at the Makassar Class I SFR Monitoring Office. This shows that when work placement and high compensation are followed by high work motivation, employee performance will increase and vice versa.
How Financial Literacy, Financial Attitudes and Personality Affect MSMe Management Behavior? Case in Bengkulu Aziz, Dwi Abdul; Zoraya, Intan
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.v7i3.5126

Abstract

MSMEs often overlook the presence of financial management, particularly the implementation of appropriate financial management and accounting standards. As a result, financial management becomes a problem for them. Micro business actors often do not know much about accounting and their education also influences their knowledge. This research aims to determine the effect of financial literacy, financial attitudes and personality on financial management behavior among MSMEs in Bengkulu City. The population of this research is MSME entrepreneurs in Bengkulu, with taking 101 samples. To determine the samples, this study uses a random sampling technique. Finally, the research results show that financial literacy effects financial management behavior, financial attitudes and personality with 0.428. In addition, the R Square value is 0.851, meaning that Financial Literacy, Financial Attitude and Personality impact Financial Management Behavior with 85.1%. Independent variables outside the model influence the remaining dependent with 14.9%. Furthermore, MSME actors needs to improve their skills, knowledge and attitude to manage their finances sensibly. A proper financial behavior could rise with possessing an access to all the financial information that may require in order to make financial decisions.
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.
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.
Balanced Scorecard Analysis as An Alternative Management Performance Measuring Tool: Case Study Ariwibowo, Heru
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.v7i1.5153

Abstract

The aim of this research is to analyze the performance of the Vocational Education Quality Assurance Development Center in the field of Marine, Fishery, Information and Communication Technology using the Balance Scorecard Perspective approach which analyzes four perspectives; financial, customer (in this case educators and education staff), internal business processes, and learning and growth. The research method was carried out qualitatively. The sample in this research is the financial report of the Center for Vocational Education Quality Assurance Development in the Maritime, Fishery, Information and Communication Technology sector (BPPMPV KPTK).
The Influence of Financial Literacy and Financial Inclusion on Preventing Fraudulent Investments (Case of IAIN Palopo Students) Humaidi, Humaidi; Pakata, Ahmad Syawal Senong; Musdalifah, Kiki
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.v7i2.5171

Abstract

This research aims to analyze the partial influence of financial literacy on the prevention of fraudulent investments, the partial influence of financial inclusion on the prevention of fraudulent investments and to simultaneously analyze the influence of financial literacy and financial inclusion on the prevention of fraudulent investments. This research uses quantitative methods with questionnaires as data collection. The sample used was purposive sampling with a sample size of 100 people. The data analysis used is multiple linear regression. The results of this research show that partially financial literacy and financial inclusion have a positive effect on preventing fraudulent investments. Meanwhile, financial literacy and financial inclusion simultaneously influence the prevention of fraudulent investments.
The Role of Entrepreneurial Culture in Improving the Performance of Micro, Small and Medium Enterprises in Yogyakarta Fasiha, Fasiha; Erwin, Erwin; Musdalifah, Uci
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.v7i3.5172

Abstract

This research aims to explore the influence of entrepreneurial culture on the performance of micro, small and medium enterprises (MSMEs. This research uses quantitative research. The population in this research is MSME actors in Yogyakarta. Sampling uses purposive sampling, resulting that the sample for this research is 101. The data is analyzed using analysis regression. The results of this research show that entrepreneurial culture has an influence on business performance. The results of this research contribute to business actors paying attention to entrepreneurial culture in order to improve business performance. In addition, this research from a theoretical aspect becomes an additional reference regarding the relationship between entrepreneurial culture and performance business for MSMEs