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INDONESIA
JURNAL EKONOMI SAKTI (JES)
ISSN : 23108380     EISSN : 26851849     DOI : 10.36272
Core Subject : Economy,
Jurnal Ekonomi Sakti (JES) is a peer-reviewed journal published by Institute for Research and Community Service – Institute of Economic Science Sakti Alam Kerinci. The journal provides a forum for academics and professionals to share the latest developments and advances in the knowledge and practice of these fields. It aims to foster the exchange of ideas on a range of important subjects and to provide a stimulus for research and further development of science in economics, management, and accounting. Jurnal Ekonomi Sakti (JES) is published regularly 2 times a year, on June and December.
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Articles 140 Documents
ARTIFICIAL INTELLIGENCE (AI) SEBAGAI AGEN PERUBAHAN PARADIGMATIK DALAM SAINS MANAJEMEN MASA DEPAN: SEBUAH LITERATURE REVIEW Elvia Desi, Dona; Suraji, Robertus
Jurnal Ekonomi Sakti Vol 14 No 2 (2025)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v14i2.429

Abstract

Era digital telah mengantarkan transformasi fundamental dalam praktik manajemen melalui integrasi artificial intelligence (AI). Penelitian ini mengkaji perubahan paradigmatik yang dibawa AI dalam sains manajemen dan implikasinya terhadap masa depan disiplin ilmu manajemen. Artikel ini bertujuan untuk menganalisis perubahan paradigmatik yang dibawa AI dalam sains manajemen, mengidentifikasi tren transformasi manajemen masa depan, dan memetakan implikasi strategis AI bagi praktik manajemen. Literature review sistematis dilakukan terhadap 45 artikel terindeks Scopus dari periode 2020-2024 menggunakan framework Webster dan Watson. Penelitian ini menyimpulkan bahwa AI telah menciptakan paradigma shift fundamental dalam empat dimensi utama: (1) transformasi proses pengambilan keputusan dari intuitive menjadi data-driven, (2) evolusi struktur organisational dari hierarchical menuju network-based, (3) perubahan model inovasi dari linear menjadi ecosystem-driven, dan (4) redefinisi leadership dari command-control menuju collaborative-enabling. Kesimpulan: AI bukan sekadar teknologi pendukung, melainkan agen perubahan paradigmatik yang merekonstruksi fundamental assumptions dalam sains manajemen, menciptakan kebutuhan untuk theoretical framework baru yang mengintegrasikan human intelligence dengan artificial intelligence.
PENGARUH SEKTOR PERTANIAN TERHADAP PERTUMBUHAN EKONOMI DI KABUPATEN BARRU PROVINSI SULAWESI SELATAN mukarramah, Mukarramah
Jurnal Ekonomi Sakti Vol 14 No 2 (2025)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v14i2.430

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sektor pertanian terhadap pertumbuhan ekonomi di Kabupaten Barru, Provinsi Sulawesi Selatan. Metode yang digunakan adalah pendekatan kuantitatif dengan menggunakan data sekunder dari Badan Pusat Statistik (BPS) Kabupaten Barru selama periode 2014-2023. Alat analisis yang digunakan adalah regresi linear sederhana. Hasil penelitian menunjukkan bahwa sektor pertanian memiliki pengaruh positif dan signifikan terhadap pertumbuhan ekonomi di daerah tersebut. Temuan ini menunjukkan bahwa peningkatan sektor pertanian akan berdampak langsung terhadap perumbuhan ekonomi daerah. Oleh karena itu, pengembangan sektor pertanian harus menjadi perhatian utama dalam perencanaan pembangunan ekonomi di Kabupaten Barru
ANALISIS PERAN DEWAN PENGAWAS SYARIAH DALAM IMPLEMENTASI GOOD CORPORATE GOVERNANCE (GCG) DAN AUDIT KEPATUHAN SYARIAH Syach, Nayla Lutfia; Al Fatih, Muhammad Hanif
Jurnal Ekonomi Sakti Vol 14 No 2 (2025)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v14i2.421

Abstract

Artikel ini mengkaji peran Dewan Pengawas Syariah (DPS) dalam pelaksanaan Good Corporate Governance (GCG) dan audit kepatuhan syariah di lembaga keuangan syariah. GCG merupakan elemen penting yang menjamin transparansi, akuntabilitas, dan tanggung jawab dalam operasional perusahaan. DPS berfungsi sebagai otoritas yang menilai kepatuhan terhadap prinsip-prinsip syariah, meskipun menghadapi berbagai tantangan, termasuk pemahaman manajemen yang terbatas dan konflik kepentingan. Penelitian ini menggunakan pendekatan kualitatif deskriptif untuk mengeksplorasi mekanisme akuntabilitas DPS serta efektivitasnya dalam meningkatkan GCG. Temuan menunjukkan bahwa dukungan manajemen dan pelatihan sumber daya manusia sangat penting untuk keberhasilan DPS. Kesimpulan menekankan signifikansi DPS dalam membangun kepercayaan publik terhadap lembaga keuangan syariah.
PENGARUH DIGITALISASI AKUNTANSI MANAJEMEN DAN INOVASI PERUSAHAAN TERHADAP EFISIENSI OPERASIONAL PERUSAHAAN PADA PT. SEMEN TONASA PANGKEP Elmayana, Elmayana; Badollahi, Ismail; Susanto, Idil Rakhmat
Jurnal Ekonomi Sakti Vol 14 No 2 (2025)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v14i2.412

Abstract

This research aims to analyze the effect of digitalization of management accounting and company innovation on company operational efficiency at PT Semen Tonasa Pangkep. Digitalization of management accounting is the implementation of technology in the accounting process, while company innovation is the effort to create new solutions that increase efficiency and competitiveness. Operational efficiency is measured through the management of costs, time, and the utilization of technology in the production and distribution processes. This research uses a quantitative method and a research sample of 94 employees of PT Semen Tonasa Pangkep, with data collection through questionnaires distributed to 120 employees of PT Semen Tonasa Pangkep. Of the 120 questionnaires distributed, 110 questionnaires were returned (91.67%), and after the validation process, 94 questionnaires (78.33%) were analyzed using regression techniques to test the research hypotheses. The research results show that the digitalization of management accounting and company innovation have a significant effect on company operational efficiency. This indicates that the implementation of technology in accounting and innovation efforts can increase operational efficiency at PT Semen Tonasa Pangkep. Keywords: Digitalization of Management Accounting, Company Innovation, Operational Efficiency, PT Semen Tonasa Pangkep
ANALISIS FAKTOR- FAKTOR YANG MEMPENGARUHI PENDAPATAN KOPI KELILING STUDI KASUS DI KECAMATAN RAPPOCINI KOTA MAKASSAR Tiara, Safira Almey; Suarni, Agusdiwana; Nurlina, Nurlina
Jurnal Ekonomi Sakti Vol 14 No 2 (2025)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v14i2.427

Abstract

This study analyzes the factors influencing the income of mobile coffee vendors in Rappocini District, Makassar. The study focuses on three main variables: business capital, working hours, and education level. Using a quantitative approach and survey method, data were collected from vendors selected using the Slovin formula. Data analysis was performed using multiple linear regression and classical assumption tests using SPSS IBM Statistics 26. The results indicate that all three independent variables have a positive and significant effect on income. Specifically, business capital showed a t-value of 5.147 (significance 0.002), working hours 4.177 (significance 0.001), and education level 5.302 (significance 0.03). These findings underscore the importance of capital management, efficient work time allocation, and educational background in increasing the efficiency and income of mobile coffee vendors. Therefore, this study contributes to the literature on informal sector entrepreneurship and can serve as a reference for scholars, business actors, and policymakers in designing strategies for empowering micro-enterprises in urban areas. Keywords: Business Capital, Working Hours, Education Level, Income, Mobile Coffee
PENGARUH DISIPLIN KERJA DAN LINGKUNGAN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN PT. BANK SULSELBAR CABANG BANTAENG Almunawwar, Fahruni; Arniati, Arniati; Rasyid, Muh Nur
Jurnal Ekonomi Sakti Vol 14 No 2 (2025)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v14i2.414

Abstract

This study aims to examine the influence of work discipline and work environment on employee productivity at PT. Bank Sulselbar Bantaeng Branch. The research uses a quantitative approach with a saturated sampling technique involving the entire population of 37 employees. Data collection was carried out through the distribution of questionnaires using a Likert scale as a measurement tool. The data obtained were analyzed using multiple linear regression analysis with the assistance of SPSS version 26. The results indicate that work discipline and work environment have a positive and significant effect on employee productivity. This is evidenced by the t-values for work discipline (2.234) and work environment (3.109), both of which are greater than the t-table value of 2.035, with significance levels below 0.05. Based on these findings, it can be concluded that strong work discipline and a conducive work environment can optimally enhance employee productivity. Keywords: Work Discipline, Work Environment, Employee Productivity.
FILOSOFIS PEMIKIRAN KONSEP KEADILAN DALAM EKONOMI SYARIAH Ningsih, Dian Wirna; Mawardi, Mawardi
Jurnal Ekonomi Sakti Vol 14 No 2 (2025)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v14i2.413

Abstract

Artikel ini membahas secara mendalam tentang konsep keadilan dalam ekonomi syariah dari perspektif filosofis. Keadilan merupakan salah satu prinsip fundamental dalam ajaran Islam yang menjadi landasan utama dalam sistem ekonomi syariah. Penelitian ini bertujuan untuk menggali makna keadilan menurut nilai-nilai syariah serta menelaah bagaimana prinsip tersebut diimplementasikan dalam praktik ekonomi, termasuk dalam transaksi, distribusi kekayaan, dan kebijakan fiskal. Metode yang digunakan adalah studi literatur dengan pendekatan kualitatif-filosofis, mengkaji pemikiran para ulama klasik dan kontemporer, serta teks-teks utama dalam Islam seperti Al-Qur'an dan Hadis. Hasil kajian menunjukkan bahwa keadilan dalam ekonomi syariah tidak semata-mata bersifat distributif, melainkan juga transformatif dan preventif terhadap ketimpangan sosial. Dengan mengedepankan nilai tauhid, amanah, dan maslahah, ekonomi syariah berupaya menciptakan keseimbangan antara kepentingan individu dan masyarakat. Artikel ini menyimpulkan bahwa pemahaman filosofis terhadap keadilan menjadi kunci penting dalam pengembangan sistem ekonomi syariah yang berkelanjutan dan inklusif.
EFEKTIVITAS KEBIJAKAN DANA DESA TERHADAP PEMBERDAYAAN MASYARAKAT DAN PEMBANGUNAN INFRASTRUKTUR DI DESA MAGGENRANG Lilis, Lilis; Akhmad, Akhmad; Jaya, Asri
Jurnal Ekonomi Sakti Vol 14 No 2 (2025)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v14i2.410

Abstract

Village Funds are funds sourced from the State Budget transferred through the district and city budgets used to finance the implementation of government, implementation of development, and community development. Based on Law No. 6 of 2014, village development management begins with planning, implementation, and supervision. This study aims to analyze the effectiveness of the Village Fund policy on community empowerment and infrastructure development in Maggenrang Village, Kahu District, Bone Regency. Using qualitative methods through observation and interviews, the results of the study indicate that the use of village funds is still not optimal. Community empowerment is still focused on the agricultural sector through the formation of farmer groups and the distribution of rice seeds, while other sectors such as skills training and small business development have not been developed much. In terms of infrastructure, the construction of roads, embankments, and irrigation channels has provided real benefits for mobility, agriculture, and citizen security, although equitable development and fulfillment of socio-spiritual needs have not been fully achieved. The effectiveness of the use of village funds in Maggenrang Village requires a balance between physical development and community empowerment programs so that development results are more sustainable and equitable. Keywords: Effectiveness, Village Funds, Community Empowerment, Infrastructure Development, Maggenrang Village.
PENGARUH UKURAN DEWAN KOMISARIS, DIVERSITAS GENDER DIREKSI DAN UKURAN KOMITE AUDIT TERHADAP KINERJA PERUSAHAAN DIMODERASI OLEH UKURAN PERUSAHAAN (Studi kasus perusahaan BUMN Periode 2019-2023) Rahmadania, Asti; Hamdi, Mukhlizul; Karimi, Kasman
Jurnal Ekonomi Sakti Vol 14 No 2 (2025)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v14i2.428

Abstract

This study aims to determine whether company size is able to strengthen the relationship between the size of the board of commissioners, gender diversity in the board of directors, and the size of the audit committee on company performance. The objects of this study include State-Owned Enterprises (BUMN) during the period 2019 to 2023, with a sample size of 14 companies. Data analysis was carried out using the Moderated Regression Analysis (MRA) technique with the help of SPSS software version 23. The results of the analysis show that: (1) the size of the board of commissioners has a positive and significant effect on company performance, (2) gender diversity in the board of directors does not show a significant effect on company performance, (3) the size of the audit committee also does not have a significant effect on company performance, (4) company size strengthens the relationship between the size of the board of commissioners and company performance, (5) company size does not strengthen the effect of gender diversity in the board of directors on company performance, and (6) company size does not strengthen the effect of the size of the audit committee on company performance.
PENGARUH PERTUMBUHAN EKONOMI DAN PENGANGGURAN TERHADAP KEMISKINAN DI KABUPATEN PANGKAJENE DAN KEPULAUAN. Alfiyyah, Ashma Fiya; Damayanti, Alfina; Asdar, Asdar; Nasrullah, Nasrullah
Jurnal Ekonomi Sakti Vol 14 No 2 (2025)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v14i2.411

Abstract

This study aims to determine the Effect of Economic Growth and Unemployment on Poverty in Pangkajene and Kepulauan Regency. The type of data used in this study is quantitative data obtained from time series data from 2014-2023. Data collection using observation and documentation methods. The data collected was processed using multiple linear regression analysis methods with the help of SPSS version 30. The results of this study indicate that: (1) Economic Growth does not have a significant effect on poverty in Pangkajene and Kepulauan Regency. This is evidenced by the variable coefficient of 0.076 with a significant value of 0.538 which is greater than 0,10 (0.538 > 0,10) also evidenced by the calculated t value which is smaller than the t table (0.647 <1.894). (2) Unemployment has a significant effect on poverty in Pangkajene and Kepulauan Regency. This is proven by the variable coefficient value of 0.571 with a significant value of less than 0,10 (0.64 < 0,10), also proven by the calculated t value which is greater than the t table (2.194 > 1.894). Keywords: Economic Growth, Unemployment and Poverty