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PINISI Discretion Review
Published by Universitas Negeri Makassar
ISSN : 25801309     EISSN : 25801317     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
PINISI Discretion Review is an-Opened Access journal and published twice a year every March and September. It publishes the research (no longer than 5 years after the draft proposed) in term of PINISI Discretion Review: public administration, public policy, management, bussiness administration, leadership, behavioristic, organization conceptual or empirical contributions on methodological issues in administration research.
Arjuna Subject : Ilmu Sosial - Administrasi Publik
Articles 374 Documents
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Conservative Accounting and State Ownership: Estimation Model of Conservatism in Indonesian State-Owned Enterprises Lita Dharmayuni; Denok Sunarsi; Asmar Asmar; Aris Baharuddin
PINISI Discretion Review Volume 3, Issue 2, March 2020
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pdr.v1i1.20518

Abstract

BUMN is considered vital to the national economy, contributing directly to GDP, employment, and market expansion. The contribution of BUMN to State Budget and Expenditure (APBN) revenues in 2018 reached IDR 422 trillion. BUMN companies also control 25% of the capital market capitalization value in Indonesia. BUMN is not much different from other private and public companies; therefore, BUMN is also inseparable from agency conflict. Previous research has shown an inverse effect of government ownership on accounting conservatism and a significant positive relationship between foreign and institutional ownership. The results show that the income level is ‘not persistent’ because the increase has a ‘momentum’ of 43%, which increases in the following year. The results also show that the timely recognition of economic gain (gain) as a component of income is repeating transitory component of income and that the recognition of profits is much more timely than recognition of losses indicates that most of the components of temporary gain from income are not classified by the companies studied. as exceptional or extraordinary. 
Competitive Advantage in Cost Leadership and Differentiation of SMEs “Bakoel Zee” Marketing Strategy in BSD Marissa Grace Haque; Munawaroh Munawaroh; Denok Sunarsi; Aris Baharuddin
PINISI Discretion Review Volume 4, Issue 2, March 2021
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pdr.v4i2.19962

Abstract

The purpose of this study was to measure the  strategy implementation of cost leadership and differrentiation to its competitive advantage in the SMEs culinary business. The design or method which is used in this study is a multiple linear regression statistical analysis by the independent variable (X) products Nasi Bakoel as Cost leadership (X1) and product Dimsum as Differrentiation (X2). While the dependent variable (Y) Total Sales as its competitive advantage. The findings of this study is simultaneously cost leadership and differentiation positive and significant impact on the competitive advantage, while individually the effect is greater than the cost leadership differentiation to competitive advantage. This research is also expected to be a reference for further studies with similar problems in the future.
Business Model: Literature Review Afzal Sayed Munna
PINISI Discretion Review Volume 4, Issue 2, March 2021
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pdr.v4i2.19022

Abstract

The term Business Model has been in use for many years which is a scientific method of being creative and innovative in creating successful business. The aim of this literature review is to define the theory relating to the business model (which includes various definitions from business and economic perspectives) and create a real-life analytical tool to define the characteristics of each part of business model, i.e., customers, distribution, value, resources, activities, cost and revenue.   
Total Quality Management and Service Quality on Customer Satisfaction in Public Services Muhammad Aqsa; M. Risal; Raodlah Nur
PINISI Discretion Review Volume 4, Issue 2, March 2021
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pdr.v4i2.22770

Abstract

The big problem faced by service providers is how customer satisfaction should be a top priority. Some of the determining factors in customer satisfaction are Total Quality Management and Service Quality. This study aims to determine the effect of Total Quality Management and Service Quality on Customer Satisfaction. With a sample of 76 respondents. By using multiple regression analysis. The results showed that Total Quality Management had a significant and positive effect on customer satisfaction. Likewise, service quality has a significant and positive effect on customer satisfaction. This significant effect applies either partially or simultaneously.
Biblical Deborah and Mary Mitchell Slessor – A Comparison in Time and Space Eyo, Ubong E.
PINISI Discretion Review Volume 4, Issue 1, September 2020
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pdr.v4i1.14791

Abstract

This paper investigates “Biblical Deborah and Mary Mitchell Slessor – A Comparison in Time and Space and Lessons for Contemporary Africa.” Worthy of note is the fact that, for some of the religions of the world women are a problem; from time immemorial they have been subordinate to men, second-class in the family, politics and business, with limited rights and even limited participation in worship. This was not different from the epochs of both biblical Deborah (Judges 4-5) and Mary Mitchell Slessor, the White Queen of Okoyong. In the time where patriarchy was the rule of the day, there arose two women at different places, times yet with similar circumstances to salvage the people and bring about God’s mission to the human race. Though both operated within the context of the mission of the church, theirs was missio dei not missio ecclesia, because in their age, missio ecclesia used more of patriarchal instruments while mission dei was/is involve in using human and the entire inhabited world (oikoumenē). The peculiar things about the epochs of both Deborah and Mary Slessor are best described in the text, "...in the days of Jael, the roads were abandoned; travelers took to winding paths. Village life in Israel ceased, ceased until I, Deborah, arose, arose a mother in Israel” (Judges 5:6-7). Both characters are worth studying in close comparison with each other, and this is one of the reasons for this paper. Drawing insights from both characters using historical methodology in the study of religion and the Feminist Biblical Hermeneutics of the Reconstruction of Biblical History among other feminist theories as approaches in evaluating Judges 4 & 5 and content analysis research methodology in respect of the life of Biblical Deborah and the life of Mary Mitchell Slessor, the work concludes that in the missio dei, God’s whose plan is for an egalitarian society uses all genders equally to bring to pass God’s mission. The significant of this work lies not only in it providing a tool for further academic research but in the lessons to be drawn for the present political and religious dispensation in Africa in particular and the world in general.
Transparency of Village Fund Management Herman H; Ilham Ilham
PINISI Discretion Review Volume 4, Issue 2, March 2021
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pdr.v4i2.20629

Abstract

Transparency of Village Fund Management in Sunggumanai Village, Gowa Regency. Thesis. Public Administration Study Program. Postgraduate Program. Makassar State University. This study aims to find out and describe the Transparency of Village Fund Management in Sunggumanai Village, Gowa Regency. This research method uses a Qualitative approach with data collection techniques using interactive models, namely data collection, data condensation, data presentation, and conclusion verification. The results showed that 1). The availability of adequate information about village funds is considered effective. 2). The knowledge and insights of the community about village funds are considered to have been carried out effectively. 3). Increasing public trust in the management of village funds is considered to have been running effectively. 4). Increasing community participation in village fund activities is considered effective. Overall, it can be understood that the Transparency of Village Fund Management in Sunggumanai Village, Gowa Regency, has been effectively achieved by openness in the preparation of village fund programs, availability of information access through village forums, billboards, and the inscription making of every completed project development. So that the response of Sunggumanai villagers to the implementation of village government is going well, allocating in the performance of village funding programs has increased public confidence in the village government, the result of village development is increasingly advanced. Creating a good relationship between the community and the government through community empowerment with a labor-intensive model of the local village community is allowed to implement village funding programs both in physical and non-physical development.    
The strategy of Regional Medium Term Development Plan policy of Cianjur regency Denny Aditya Dwiwarman
PINISI Discretion Review Volume 3, Issue 2, March 2020
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pdr.v1i1.20168

Abstract

The Regional Medium-Term Development Plan (RPJMD) as a mandatory document in the planning process carried out by local governments is one of the vital documents that determines the future development direction of an area. The purpose of this study was to determine the policy evaluation strategy aimed at the Regional Medium Term Development Plan (RPJMD) for the 2011-2016 period, with the locus of Cianjur Regency. The strategy that can be carried out by the Cianjur Regency government refers to the Priority scale pattern which is based on the calculation results of the Analitycal Hierarchy Process (AHP), which essentially follows the pattern; (1) dimension of perception equation, (2) dimension of accuracy, (3) dimension of equalization, (4) dimension of responsiveness. (5) the dimension of adequacy, (6) the dimension of efficiency, (7) the dimension of effectiveness. The results showed that in order to increase people's purchasing power and create a prosperous South Cianjur community, the Regional Government and DPRD of Cianjur Regency are expected to be able to increase synergy, both in the form of coordination and collaboration, especially in relation to the preparation of the Regional Medium-Term Development Plan in the coming period by making road infrastructure development one of the Cianjur Regency Development Missions. This is very important to do, so that road infrastructure development gets serious attention from various stakeholders.
Model of Sharia-based Tourism Industry Development in Banten Province Tri Harjawati; Andri Noor Ardiansyah
PINISI Discretion Review Volume 4, Issue 2, March 2021
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pdr.v4i2.19930

Abstract

This research is about the Sharia-Based Tourism Industry, the aim is to describe how the Sharia-based Tourism Industry Development Model is implemented in Banten Province. The method used is descriptive qualitative, with data collection techniques interview, observation, documentation, and literature study. The results showed that: 1) Banten Province has good tourism potential. This can be shown by the number of tourism objects (ODTW) as many as 526 objects which are divided into several categories, namely 84 natural attractions, 34 historical and cultural objects, 24 man-made tourism objects, 9 living culture objects and 48 art attractions. . 2) The Provincial Government's efforts towards a sharia-based tourism industry, namely through fulfilling the provision of facilities towards sharia (such as toilets, prayer rooms), preparing WEB tourist destinations as tourism information material for the community, revitalizing the Sultanate of Banten because currently this place is synonymous with community icon about religious tourism in Banten 3). The sharia tourism development model in Banten Province is actually already in the preparation stage, but it has not yet been fully implemented towards sharia but has begun to be introduced through religious tourism. In the future the development model is through clear sharia regulations, after which a more intense introduction is made to the geographic contours in Banten Province, then a tourism zoning mapping is carried out according to the Provincial RJMD and PERDA No.6 of 2019 concerning the development master plan, after which the Provision is made. facilities towards sharia by paying attention to A3 (Amenitation, Attractions, and Accessibility), Provision of WEB Tourism Destinations as Promotions, Revitalizing several buildings that can be carried as sharia tourist destinations, Providing understanding, coaching and training to the community and several tourism industries both hospitality , transportation, food, transportation, tour gate, ekraf.   
Creative Cultural Synergy: Towards the Africa of the Future Ogar, Tom Eneji; Edor, Edor John
PINISI Discretion Review Volume 4, Issue 1, September 2020
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pdr.v4i1.15273

Abstract

In this paper, we discussed Creative Cultural Synergy: Towards the Africa of the Future in ensuring an enduring development in a competitive and globalized world. Africa today is far from being a viable continent – as most social institutions that should regulate socio-political life are weak and human instincts predominate individual conduct. As a result, the task of nation building has become a mirage. Rather than see these problems within their larger social and cultural context, people tend to place hope on reforms with narrow economic focus. The issue of the African future in African philosophy is that of how best to achieve freedom and development in Africa without compromising the African identity. Defining the African project today is situated in the cultural confusion generated by the assault on the consciousness of its people. Several narratives have been put forward to explain this malaise. This paper concludes that there is need for a cultural and reconstructive examination as a tool in African philosophy to set up the Africa of the future. A creative cultural synergy using some aspects of the African culture with that of others would guarantee its cultural autonomy without setting apart from others in their quest for development. Textual and content analysis approaches are adopted in this research.
Ownership of Oil and Gas in Nigeria: A Need for Paradigm Shift? Adoga-Ikong, J. Adams; Ibekwe, Adaeze Favour
PINISI Discretion Review Volume 5, Issue 1, September 2021
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pdr.v5i1.22015

Abstract

Nigeria is one of the African’s largest producers of crude oil. The current capacity of oil production stands between 250-300 million barrels per day. Unfortunately, the country has been and is being going through a lot of crisis especially in the oil producing areas of Nigeria, the reason being that the ownership of oil being in the hands of the state (Federal Government of Nigeria) right from the colonial era to date has brought a lot of dissatisfaction, ill or mistreatment, neglect and under development among the people where the oil is produced. There are various legislations in Nigeria including the present 1999 Constitution of the Federal Republic of Nigeria which confer the ownership and control of oil and gas in the Federal Government of Nigeria. This research is therefore, to examine these extant laws that confer ownership in the Federal Government and see if there are problems vis-à-vis the various agitations by the indigenes of the oil producing areas and see if there will be a need for paradigm shift in the ownership. This will be done by looking at other jurisdictions where oil is produced and if possible to suggest the best practice rule for Nigeria for a peaceful environment in the oil producing areas of Nigeria.

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