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Hasanuddin Economics and Business Review
Published by Universitas Hasanuddin
ISSN : 25493221     EISSN : 2549323X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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
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Improving the Regional Revenue: Analyzing the Potential of Tax Collection Idris, Muhammad Istiyansyah Ulman; Aslam, Annisa Paramaswary; Hanafi, Kartini
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.v7i2.5178

Abstract

Goal of this study is to analyze the potential of restaurant tax and to determine the obstacles and efforts made by the regional government in exploring the potential of restaurant tax in Makassar. This study uses several variables to calculate the potential, effectiveness, and contribution of restaurant taxes. These are, the number of restaurants, average visitors, average food prices, number of days in a year, total regional revenue and restaurant tax rates. The research method used is descriptive qualitative and the results show the potential for restaurant tax is large, not comparable to the realization of tax revenue. This comparative measure is reflected in the effectiveness of restaurant taxes, which value no more than 100% annually. This study proof that the potential for restaurant tax in the city of Makassar has not been optimally used due to socialization and government regulations that have not been implemented properly. 
Determinants of Literacy Levels in Indonesia Fatmawati, Fatmawati
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.v7i2.5182

Abstract

The Indonesian government has made efforts to increase literacy rates in Indonesia by providing literacy education program services and developing the community's reading culture. This research aims to find out the influence of the number of schools, electrification level, GRDP and education on literacy in each province in Indonesia. The data in this research comes from the Central Statistics Agency for the period 2020-2022. This research uses panel data from 34 provinces in Indonesia. This research uses panel data combined with time series data from 2020-2022 and cross section data in 36 provinces in Indonesia. The dependent variable in this study is literacy, while the main independent variable here is the level of electrification. The results of this research show that the level of electrification and education has a positive and significant effect on literacy, while GRDP has a negative and significant effect on literacy.
Transformation of SMEs: Strengthening Entrepreneurship and Product Innovation as Key Drivers of Business Evolution Herman, Bahtiar; Bashir, Shahid; Syahnur, Khaerunnisa Nur Fatimah; Haslindah, Haslindah; Absah, Yeni
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.v7i3.5239

Abstract

The important role of Small and Medium Enterprises (SMEs) in driving economic growth requires a deep understanding of the factors that influence their performance. The number of samples in this study was 175 respondents, processed using the Structural Equation Modeling (SEM) method through the AMOS (Analysis of Moment Structure) program. This research explores the dynamics of entrepreneurial competence and product innovation as the main determinants of SME success. In the context of SMEs that have survived for two years in Gowa Regency, South Sulawesi, this research reveals that increasing entrepreneurial competence has a positive impact on business performance. Simultaneously, effective product innovation is proven to make a significant contribution to superior business outcomes. This study also highlights the mediating role of the market environment, demonstrating its influence on the relationship between entrepreneurial competence, product innovation, and business performance. These findings provide valuable insights for policy makers, educators and business actors who aim to increase the competitiveness and adaptability of SMEs amidst rapid business change.
Performance Evaluation of Maintenance Management Strategy Using Malcolm Baldrige Criteria Jabani, Muzayyanah; Pakata, Ahmad Syawal Senong; Erwin, Erwin
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.v8i1.5240

Abstract

This study aims to analyze the Maintenance Management strategy at PT Sumber Graha Sejahtera Luwu Branch by measuring Malcom Baldrige. Data collection techniques were carried out using questionnaires, interviews with the Maintenance Initiative Management Team, and data collection in the form of various internal company information used in the implementation of Maintenance Management initiatives. Data analysis using descriptive analysis and percentage analysis. The company's total score is based on the MBCfPE 2012 world class performance framework. The results show that the total score is obtained PT. Sumber Graha Sejahtera Luwu Branch for all MBNQA categories based on the results of the questionnaire is 724 or 72% of the maximum score of 1000. This means that for the performance assessment of PT. Sumber Graha Sejahtera Luwu Branch based on MBNQA, PT. Sumber Graha Sejahtera Luwu Branch won the title of Exellent and is included in the category Industry Leaders (point scale 676–775). Industry Leaders PT. Sumber Graha Sejahtera Luwu Branch is in a very good position.
Improvement Operational Business Process in Logistic Companies Using Model-Based and Integrated Process Improvement Aritonang, Adhe Martha Veronika; Ciptomulyono, Udisubakti
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.v8i1.5255

Abstract

The logistics business sector is experiencing increasingly competitive and complex developments, requiring enhancements to remain competitive. The method used in this research is the Model-Based and Integrated Process Improvement (MIPI) method, and business process mapping using Business Process Model and Notation. The MIPI method consists of four stages: Understand Business Needs, Understand the Process, Model and Analyze Process, by conducting activity analysis using Value-Added Analysis and Cause and Effect Analysis to identify problem causes, and the final stage is Redesign Process. Value-Added Analysis indicates that in the outbound process, there are 21 activities, comprising 4 Real Value Added, 15 Business Value Added, and 2 Non-Value Added. In the inbound process, there are 21 activities with a composition of 2 Real Value Added, 16 Business Value Added, and 3 Non-Value Added. Based on Cause and Effect Analysis, customer complaints were found to be related to delayed delivery of goods, with root causes identified in planning, methods, equipment, and human factors. Based on these findings, a proposal for a new business process design is made, including the elimination of Non-Value Added activities and parallelism in some activities to simplify Business Value Added activities. Recommendations for these issues include expanding partnerships and collaboration with vendors, increasing fleet size, and providing employee development training.
Communication is The Key to Promote Organizational Citizenship Behavior During Restructuring Organization Arifin, Iskandar; Rijal, Syamsul; Malik, Anhar Januar
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.v7i3.5259

Abstract

This research was conducted with the aim of answering phenomena, both the factual conditions of the business environment and the results of previous research so that it is beneficial for organizations to adopt the best policies for their organization. Apart from that, conceptually, this research is expected to contribute to the development of knowledge related to restructuring and employee organizational citizenship behavior related to communication. Moreover, the mediating effect of communication on the organization restructuring and organization citizenship behavior are examined through a quantitative technique. The data comes from companies that operate in the manufacturing sector and have undergone restructuring. Data from a sample of 72 emplyees were used to examine the hypothesized models. Results show that communication fully mediated the relationship between organizational restructuring and organizational citizenship behavior.
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. 
Eco-Control and Its Dual Impact on Environmental and Economic Performance Dharsana, Muhammad Try; Natsir, Andi Iqra Pradipta; Aksah, Naufal Muhammad; Ulumuddin, Ihya'; Bachmid, Ummuhani
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.v8i2.5362

Abstract

This study examines the dual impact of eco-control on both environmental and economic performance in the manufacturing sector. Drawing on data from 183 managers of manufacturing companies in Indonesia, this research employs Partial Least Squares Structural Equation Modelling (PLS-SEM) to analyse the relationships between eco-control, environmental performance, and economic performance. The findings reveal that eco-control significantly enhances environmental performance, which in turn positively influences economic outcomes. Additionally, eco-control has a direct positive effect on economic performance, suggesting that firms with robust eco-control mechanisms are more likely to achieve greater operational efficiency and financial success. The mediation analysis further confirms that environmental performance plays a crucial role in transmitting the positive effects of eco-control to economic performance. These results contribute to the growing body of literature on sustainability and corporate strategy by demonstrating the value of integrating eco-control systems to achieve both environmental and economic objectives. The study also highlights the importance of eco-control in aligning corporate sustainability initiatives with long-term profitability, particularly in sectors with high environmental impact. Limitations and directions for future research are discussed, including the need for broader studies across different industries and regions.
Does Experience Guide People to Rebuy? Brand Loyalty at Ice Cream Shops in Yogyakarta Kurniadita, Yuan Adelintang
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.v8i1.5428

Abstract

Food tourism is a major attraction for tourists because it provides an unforgettable experience. Yogyakarta is a tourist destination that is increasingly in demand because of its contemporary culinary concept. This research aims to determine the phenomenon of the experience of visitors to ice cream shops in Yogyakarta in enjoying ice cream in a shop with a unique concept in a tropical atmosphere. The brand experience felt by the ice cream shop customers was tested for its influence on brand loyalty. The concept of brand trust is also tested as a mediator of the relationship between brand experience and brand loyalty based on the commitment-trust theory. The formation of brand loyalty through the concepts of experience and trust is closely related to long-term brand-customer relationship management. A total of 179 data were analyzed using the PLS-SEM method. The research results show that brand experience has a positive significant effect on brand loyalty. In an indirect relationship, brand trust partially mediates the relationship between brand experience and brand loyalty.
The Role of Tax Officials in Mitigating Company’s Tax Obstacles Asrindah, Disa; Atmoko, Alfriadi Dwi
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.v8i1.5516

Abstract

This study aims to examine the role of tax official in mitigating the positive relation between firm’s informal payment on tax obstacle. As the general discourses in tax avoidance, regulation, and compliance, the role of tax official is still had limited attention. In this regard, the examination based on the data of 229 firms from the World Bank Enterprise Survey 2019, specifically in two countries (i.e., Estonia and Latvia) which are listed as the top two countries with the highest International Tax Competitiveness Index. Accordingly, this study found that in the country well-established tax management, firm’s informal payment is positively affecting the level of its tax obstacle, while professionality and transparency of tax official is reporting a negative effect. Interactionally, tax official is weakening the positive effect of informal payment on tax obstacle. In general, this denote and provide evidence for the important role of professional and transparent tax official in the tax management. Several discussions further been elaborated in both theoretical and practical to enrich the topic of tax management.

Page 17 of 27 | Total Record : 267

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