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SEIKO : Journal of Management & Business
Published by Sekolah Tinggi Ilmu Ekonomi Amkop Makassar
ISSN : 598831X     EISSN : 25988301     DOI : -
Core Subject : Social,
Social Sciences
The Journal Management & Business (SEJaman) provides a forum for academics and professionals to share the latest developments and advances in knowledge and practice of management business both theory and practices. It aims to foster the exchange of ideas on a range of important management subjects and to provide stimulus for research and the further development of international perspectives.
Arjuna Subject : -
Articles 2,120 Documents
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Pengaruh Persepsi Kegunaan (Perceived Of Usefullnes), Kualitas Sistem, Dan Kualitas Informasi Terhadap Tingkat Kepuasan Penggunaan Cloud Accounting (Studi Empiris Pada UMKM Di Bandar Lampung) Putri, Dhea Regitha; Suhendro, Saring
SEIKO : Journal of Management & Business Vol 9, No 1
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v9i1.11191

Abstract

Digitalisasi mendorong perubahan praktik akuntansi melalui penerapan cloud accounting pada Usaha Mikro, Kecil, dan Menengah (UMKM). Cloud accounting menawarkan kemudahan akses dan efisiensi, namun tingkat kepuasan pengguna dipengaruhi oleh beberapa faktor. Penelitian ini bertujuan menganalisis pengaruh persepsi kegunaan, kualitas sistem, dan kualitas informasi terhadap tingkat kepuasan penggunaan cloud accounting pada UMKM di Kota Bandar Lampung. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data primer dikumpulkan melalui kuesioner terhadap 100 pelaku UMKM pengguna cloud accounting dan dianalisis menggunakan Partial Least Squares (PLS). Hasil penelitian menunjukkan bahwa persepsi kegunaan dan kualitas informasi berpengaruh positif dan signifikan terhadap kepuasan pengguna, sedangkan kualitas sistem tidak berpengaruh signifikan. Temuan ini menegaskan bahwa manfaat yang dirasakan dan kualitas informasi menjadi faktor utama dalam membentuk kepuasan pengguna cloud accounting pada UMKM. Kata Kunci: Cloud accounting, persepsi kegunaan, kualitas sistem, kualitas informasi, kepuasan pengguna, UMKM.
Strategic Foresight: Scenario Planning For Sharia Joint Financing Yusriani, Joice Fiskia; Hutajulu, Sahat
SEIKO : Journal of Management & Business Vol 9, No 1
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v9i1.10917

Abstract

Islamic financial institutions are required to face significant uncertainties in the process of establishing new Shariah-compliant businesses, particularly permissive contract structures and operating re-tooling requirements. In this environment, this study endeavors to bridge the current gap by developing a structured scenario planning method to aid strategic foresight related to launching a new product through an Islamic feature- Sharia joint financing facility at an Indonesian Islamic bank. This approach utilizes a qualitative interpretation format through stakeholder interviews and STEEP analysis to determine how driving forces are identified and prioritized. The findings underscore two critical uncertainties that most affect business outcomes in the future, namely the readiness and stability of the IT ecosystem and achievement of key business and financial metrics. These critical uncertainties construct four viable scenarios, for which the Strategy Diamond Framework is proposed as a facility describing strong strategic options. This study contributes a systematized approach to transform the notion of strategic foresight into concrete and operational roadmap in response to innovation challenges arisen from Islamic finance.
Linking Technology Acceptance (TAM3) and Institutional Readiness (TOE) in Digital Public Fund Disbursement: Evidence from Indonesia’s Makan Bergizi Gratis (MBG) Program Ivandhari, Arliani; Hutajulu, Sahat
SEIKO : Journal of Management & Business Vol 9, No 1
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v9i1.11021

Abstract

Makan Bergizi Gratis (MBG) is an Indonesian government program to reduce stunting rates and strengthen nutritional quality. Badan Gizi Nasional (BGN) implemented technology adoption in the form of a Bank Rakyat Indonesia’s (BRI) Virtual Account (VA) to save time and increase transparency in fund distribution. The purpose of this study is to quantify, identify factors, and assess the contribution of the VA dashboard. This study introduces the TAM-TOE model approach as a theoretical model in the study of technology adoption. The Technology Acceptance Model (TAM3) focuses on a survey of perceived usefulness, ease of use, and behavioral intentions of SPGG officers and is analyzed using the SEM-PLS method. The Technology–Organization–Environment (TOE) study focused on technology adoption through interviews with BGN officials and analyzed using descriptive methods. The results showed that Virtual Accounts were proven to increase disbursement speed, reduce reconciliation errors, and strengthen audit accountability. SPPG officers reported increased confidence in managing daily transactions, in line with survey results showing positive perceptions regarding the benefits and ease of using VA. This is consistent with the SEM-PLS results showing that Behavioral Intention is significantly influenced by Perceived Usefulness (P-value = 0.000) and Perceived Ease to Use (P-value = 0.032). From an institutional perspective, BGN emphasized that the dashboard strengthens financial oversight and enhances accountability.
Pengaruh Kompetensi, Pelatihan Dan Motivasi Terhadap Kinerja Pelaku UMKM di Kabupaten Karawang Susetyani, Mugi; Hartelina, Hartelina; Darodjat, Tubagus A; Nurhasanah, Nunung
SEIKO : Journal of Management & Business Vol 9, No 1
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v9i1.10847

Abstract

Tujuan penelitian ini adalah untuk mengetahui korelasi antara Kompetensi dengan Pelatiha,korelasi pelatihan dengan motivasi dan Kompetensi dengan motivasi. Untuk mengetahui pengaruh kompetensi, Pelatihan dan Motivasi Terhadap Kinerja pelaku UMKM di Kabupaten Karawnag. Metode penelitian yang digunakan dalam penetian ini yaitu meggunakan pendekatan kuantitatif dengan sampel sebanyak 91,44 sampel.Teknik analisa data yang digunakan dalam penellitian ini adalah analisis jalur dengan hipotesis secara pasrsial dan simultan. Hasil penelitian menujukan bahwa Kompetensi memiliki hubungan kuat dan searah dengan pelatihan, hubungan sedang dengan motivasi, sedangkan pelatihan memiliki hubungan lemah namun searah dengan motivasi.Kompetensi berpengaruh positif dan signifikan terhadap kinerja pelaku UMKM sebesar 21,12%.Pelatihan berpengaruh positif dan signifikan terhadap kinerja pelaku UMKM sebesar 11,68%.Motivasi berpengaruh positif dan signifikan terhadap kinerja pelaku UMKM sebesar 30,68%.Kompetensi, pelatihan, dan motivasi secara simultan berpengaruh signifikan terhadap kinerja pelaku UMKM, sehingga kinerja dipengaruhi oleh kemampuan individu, dukungan pelatihan, dan motivasi dari lingkungan.
Designing a Knowledge-Based Performance Management System and Web-Based Inventory Recording System for Medical Device Distributors: Case Study of PT. Mulawarman Mitra Medika Hasibuan, Fabian Zaki Geraldy; Wibisono, Dermawan
SEIKO : Journal of Management & Business Vol 9, No 1
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v9i1.10877

Abstract

PT. Mulawarman Mitra Medika, a medical device distributor in Indonesia, faces operational challenges including declining revenue growth, poor inventory accuracy, extended stock opname cycles, and limited strategic performance visibility. This study proposes an integrated approach combining a Knowledge-Based Performance Management System (KBPMS) with a web-based inventory recording system to address these challenges. Using mixed methods—qualitative process mapping, stakeholder interviews, and quantitative analysis via Analytical Hierarchy Process (AHP)—the research identifies 22 performance variables across three perspectives: Business Result, Internal Process, and Resource Capability. AHP prioritization reveals revenue growth, stock opname cycle time, and system user adoption rate as critical levers for improvement. The paper presents a complete design and implementation roadmap, including system architecture, data flow diagrams, entity relationship models, service level agreements, and a three-month phased rollout plan. The proposed KBPMS-integrated web system is expected to reduce data entry errors, shorten inventory cycles, improve reporting reliability, and strengthen strategic alignment. This research contributes both practical guidance for SMEs in healthcare distribution and theoretical insights into integrating digital systems with performance management frameworks in developing-economy contexts.
Pertentangan Kepentingan dalam Tata Kelola Pedagang Kaki Lima (PKL) di Alun-Alun Jember Supriyono, Supriyono
SEIKO : Journal of Management & Business Vol 9, No 1
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v9i1.10973

Abstract

Implementasi kebijakan penataan Pedagang Kaki Lima (PKL) di Alun-Alun Jember diwarnai oleh konflik kepentingan antaraktor pada tingkat pelaksanaan. Penelitian ini bertujuan menganalisis dinamika konflik kepentingan dalam implementasi kebijakan tersebut menggunakan pendekatan implementasi kebijakan hibrida yang memadukan perspektif top-down dan bottom-up. Penelitian ini menggunakan metode kualitatif dengan desain studi kasus melalui wawancara, observasi, dan analisis dokumen. Hasil penelitian menunjukkan bahwa konflik kepentingan muncul akibat ketidaksesuaian antara tujuan kebijakan formal dengan kepentingan ekonomi PKL serta perbedaan orientasi antaraktor implementasi. Diskresi pelaksana menjadi ruang kontestasi kepentingan yang memengaruhi konsistensi implementasi kebijakan. Penelitian ini menegaskan bahwa konflik kepentingan merupakan bagian inheren dari implementasi kebijakan penataan PKL dan perlu dikelola melalui pendekatan tata kelola yang lebih integratif.
Pengaruh Diversifikasi Produk Olahan Tepung Mocaf Lahumbu Terhadap Tingkat Penjualan Dan Keterampilan Pada Industri Kreatif Kelompok Pkk Lampanairi Lin, Sarlin; Harjono, Harjono; Yusman Sutoyo, Misran Misran,
SEIKO : Journal of Management & Business Vol 9, No 1
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v9i1.10756

Abstract

One product that can be developed in Lampanairi village is mocaf flour, a processed food product made from the local cassava species Lahumbu. According to (4), mocaf flour has potential because it is gluten-free and can be an alternative to tapioca flour. Lahumbu mocaf flour is flour processed from the local Buton cassava called Lahumbu cassava. Lahumbu mocaf flour and mocaf sticks in various flavors are processed products marketed by the Lampanairi Family Welfare Movement (PKK) women. The problem is that access to sales is still very limited. Furthermore, the Lampanairi Family Welfare Movement (PKK) women still lack information regarding the development of Lahumbu mocaf flour into various products, including various types of cakes, bread, and other contemporary snacks. These challenges are significant, such as limited technological skills and knowledge among PKK women. This can hinder the achievement of expected sales targets. Furthermore, the lack of technical support and training covering digital marketing is also a barrier.
Pengaruh Creative Behavior Dalam Memediasi Rekrutmen Dan Kompensasi Terhadap Innovation Performance Pada Jasa Pest Control Terminator Indnesia Swadyaya, I Wayan Tengah; IGA Diah Werdhi Srikandi, Ni Made Yudhaningsih,
SEIKO : Journal of Management & Business Vol 8, No 2 (2025): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v8i2.11155

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh rekrutmen dan kompensasi terhadap innovation performance dengan creative behavior sebagai variabel mediasi pada perusahaan jasa pest control, khususnya di Pest Terminator Indonesia. Penelitian ini menggunakan metode pendekatan kuantitatif dengan teknik analisis menggunakan metode Squares Structural Equation Modeling (SEM) melalui perangkat lunak SmartPLS 4, dengan sampel berjumlah 110 responden yang terdiri dari teknisi, supervisor, dan manajemen operasional. Hasil penelitian menunjukkan bahwa rekrutmen berpengaruh signifikan terhadap creative behavior, dan memiliki pengaruh positif terhadap innovation performance. Kompensasi terbukti berpengaruh positif dan signifikan terhadap baik creative behavior maupun innovation performance. Selain itu, creative behavior juga berpengaruh signifikan terhadap innovation performance dan mampu memediasi hubungan antara kompensasi terhadap innovation performance. Namun, mediasi creative behavior dalam hubungan antara rekrutmen dan innovation performance positif tidak signifikan. Temuan ini menunjukan bahwa tahapan rekrutmen perlu diperbaiki untuk mendapatkan karyawan yang memiliki creative behavior agar berdampak terhadap innovation performance, sedangkan kompensasi perlu di pertahankan karena mampu mendorong karyawan untuk memberikan innovation performance pada Pest Terminator Indonesia untuk meningkatkan kinerja karyawan yang lebih berkreasi, inovatif dan tetap selalu memberikan pelayanan yang terbaik terhadap konsumen dan lingkungan. Kata kunci: Rekrutmen, Kompensasi, Creatif behavior, Innovation Performance.
The Influence of Knowledge-Driven Motivation, Economic Incentives, Self-Confidence, and Job Market Factors on Accounting Students' Interest in Pursuing a Career in Taxation Agustina, Vita; Kurniawati, Lintang
SEIKO : Journal of Management & Business Vol 9, No 1
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v9i1.10802

Abstract

This study aims to investigate the impact of knowledge motivation, economic motivation, self-efficacy, and labor market factors on the propensity of accounting students to pursue a career in taxation. A quantitative methodology was employed in this research, collecting primary data via questionnaires administered to undergraduate students at the University of Muhammadiyah Surakarta. A total of 111 respondents were analyzed using multiple linear regression techniques with SPSS software. The findings reveal that both knowledge motivation and economic motivation exert a statistically significant and positive influence on interest in taxation careers. In contrast, self-efficacy and labor market factors did not show a significant impact on student interest. An Adjusted R² value of 0.046 indicates that these four variables explain 4.6% of the variation in career interest, with the remainder attributed to other external factors.
Analisis Pengaruh Suku Bunga, Inflasi, Dan Nilai Buku Terhadap Kinerja Keuangan Perusahaan Manufaktur Di Bursa Efek Indonesia Angreta, Vivien; Gregorius Frederico Kristianto, Debora Riska Nainggolan, Ihsan Saputra,
SEIKO : Journal of Management & Business Vol 9, No 1
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v9i1.11249

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh suku bunga, tingkat inflasi, dan nilai buku terhadap kinerja keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian menggunakan pendekatan kuantitatif dengan metode asosiatif untuk mengetahui hubungan antara variabel independen dan variabel dependen. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di BEI selama periode 2021–2024. Teknik pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh 24 perusahaan sebagai sampel penelitian. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan perusahaan, Bank Indonesia (BI), dan Badan Pusat Statistik (BPS). Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan pengujian asumsi klasik, uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa secara parsial suku bunga dan tingkat inflasi tidak berpengaruh signifikan terhadap kinerja keuangan perusahaan yang diproksikan dengan Return on Assets (ROA). Sementara itu, nilai buku berpengaruh positif dan signifikan terhadap kinerja keuangan perusahaan manufaktur. Secara simultan, suku bunga, inflasi, dan nilai buku berpengaruh signifikan terhadap kinerja keuangan perusahaan manufaktur yang terdaftar di BEI. Kata Kunci: Suku Bunga, Inflasi,Nilai Buku, Kinerja Keuangan, Perusahaan Manufaktur

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