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Mulyana Machmud
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Jl. Andi Sapada No. 11 Kelurahan Sumpang Minangae, Kec. Bacukiki Barat, Kota Parepare 91122, Indonesia
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Amsir Management Journal
Published by institut ilmu sosial dan bisnis andi sapada
ISSN : -     EISSN : 28072529     DOI : 10.56341
Core Subject : Economy,
Economics, Econometrics & Finance
Amsir Journal Manajemen - (AMJ) is a peer-reviewed journal published by the Faculty of Economics and Business Andi Sapada Institute of Social and Business Sciences. AMJ is published twice a year in April and October. This journal provides direct open access to content with the principle of free availability in the public interest and supports greater global knowledge exchange.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 126 Documents
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Influence of Product Quality on Purchase Decision at PT Pertani (Persero) UPP Sidrap Regency Putra, Pandi
Amsir Management Journal Vol. 2 No. 2 (2022): April
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v2i2.72

Abstract

This study aims to determine and analyze how much influence product quality has on purchasing decisions at PT. Pertani (Persero) UPP Sidrap Regency. The analytical methods used in this study were observation, interviews, questionnaires, and documentation. The method of determining the sample is using the Roscoe formula as many as 70 respondents. The analytical method used is the method of multiple linear analysis. This method is processed using SPSS version.23. Based on the results of the research that has been done, where the results of multiple linear regression obtained Y = 2.263 + 0.257 (X 1) + 0.009 (X 2) + 0.013 (X 3) + 0.132 (X 4) + 0.011 (X 5) + 0143 (X 6) + e. In addition, with the F test (simultaneous) it can be seen that performance, durability, suitability, reliability, features, design have a significant influence on purchasing decisions with a significant level of 0.000 < 0.05. Based on the t-test (partial), of all the independent variables, only the performance variable is indicated by the value of tcount (6.852) > (1.998) with a significant probability of (0.000) < (0.05). While the design variable is indicated by the value of tcount (3.077) > (1.998) with a significant probability of (0.003) < (0.05). While other variables such as durability, suitability, reliability, and features have no significant effect on purchasing decisions.
Gen Z Tax Compliance: The Role of Digital Literacy and Coretax Muwaffiq Nurimansyah Mapparenta; Sukma Riski Ananda; Arham Arham
Amsir Management Journal Vol. 6 No. 2 (2026): April
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v6i2.743

Abstract

This study examines the effect of digital literacy and Coretax understanding on tax compliance among Generation Z students at the Faculty of Economics and Business, Universitas Muslim Indonesia. A quantitative explanatory research design was employed, involving 90 respondents selected through purposive sampling. Data analysis was conducted using SMART PLS. The results reveal that digital literacy has a positive and significant effect on tax compliance, indicating that students’ ability to use digital technologies contributes to improved compliance behavior. Conversely, Coretax understanding shows a positive but insignificant effect on tax compliance, suggesting that technical familiarity with the Coretax system has not yet directly influenced the compliance behavior of Generation Z. The study concludes that digital literacy plays a crucial role in supporting digital transformation in taxation, whereas the implementation of Coretax still requires stronger educational support and greater user readiness, particularly among younger taxpayers.
Financial and Service Determinants of Gold Pawn Decisions: A Study at PT Pegadaian Parepare Dedy Takdir Syaifuddin; Riza Amalia Rifani
Amsir Management Journal Vol. 6 No. 2 (2026): April
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v6i2.1324

Abstract

This study aims to analyze the effect of interest rates and service quality on customers’ decisions to use gold pawn services at PT Pegadaian Branch Parepare. The research adopts a quantitative approach to obtain measurable and objective results regarding customer behavior. Primary data were collected through structured questionnaires distributed to 362 respondents, with the sample size determined using the Slovin formula. The data were then processed and analyzed using multiple linear regression techniques with the assistance of SPSS version 27. This analytical approach enables the study to examine both partial and simultaneous relationships between the independent variables and the dependent variable. The study is designed to provide a comprehensive empirical understanding of how economic factors, such as interest rates, and non-economic factors, such as service quality, contribute to shaping customer decisions. By identifying these relationships, the research offers valuable insights into customer preferences and decision-making patterns in financial service utilization, particularly in the context of gold pawn products. The findings are expected to serve as a useful reference for practitioners and policymakers in enhancing service effectiveness, improving competitive strategies, and supporting evidence-based decision-making within the financial services sector.
Optimalisasi Manajemen Waktu dan Pengembangan Diri Sebagai Kunci Peningkatan Kinerja Pegawai Neks Triani
Amsir Management Journal Vol. 6 No. 2 (2026): April
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v6i2.1340

Abstract

Time management and self-development are examined as determinants of employee performance in a hospital setting. The study aims to identify the partial and joint effects of time management and self-development on employee performance and to estimate the proportion of variance in performance explained by these two factors. A descriptive analytical approach is employed, incorporating validity and reliability testing, multiple linear regression, partial significance testing, simultaneous significance testing, and the coefficient of determination. Primary data are collected through structured questionnaires administered to hospital employees. The findings show that time management has a statistically significant partial effect on employee performance, indicating that employees who manage their time more effectively tend to achieve higher performance levels. Self-development also demonstrates a highly significant partial effect on performance, suggesting that continuous efforts to improve skills and competencies are closely associated with better work outcomes. When considered together, time management and self-development exert a significant joint influence on employee performance, confirming that these variables interact to enhance overall effectiveness at work. Regression analysis further reveals that time management and self-development have a moderately strong relationship with employee performance, with the coefficient of determination indicating that a meaningful portion of performance variation can be explained by these two factors.
Work‑Life Balance, Lingkungan Kerja, dan Kinerja Pegawai dalam Kerangka Hukum Kesehatan Arini Asriyani; Arfandy Dinsar; Muhamamd Darwis
Amsir Management Journal Vol. 6 No. 2 (2026): April
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v6i2.1341

Abstract

This study aims to analyze the effect of work‑life balance and work environment on employee performance and to examine its implications for compliance with legal norms and professional ethics of health workers at Regional Hospital dr. Hasri Ainun Habibie in Parepare City. A quantitative approach was employed using a saturated sampling technique involving 74 civil servant employees, with data collected through questionnaires that had been tested for validity and reliability, and analyzed using multiple linear regression, t‑tests, F‑tests, and the coefficient of determination. These empirical analyses were complemented by a normative review of relevant legislation and professional codes of ethics. The results indicate that work‑life balance and work environment have a significant effect, both partially and simultaneously, on employee performance, and normatively suggest the need to strengthen hospital human resource policies to ensure balanced work–life conditions and a decent work environment as part of the legal and ethical obligations of public hospitals.
Membaca Sinyal Kesehatan Keuangan Perusahaan Semen dengan Analisis Rasio Muhammad Abbas
Amsir Management Journal Vol. 6 No. 2 (2026): April
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v6i2.1342

Abstract

This study aims to analyze the financial performance of PT Semen Tonasa Pangkep for the period 2022–2024 using liquidity ratios, solvency ratios, and profitability ratios. The research method employed is a descriptive quantitative method with a financial statement analysis approach. The data analyzed consist of the company’s annual financial statements, which were then assessed using financial ratios including current ratio, quick ratio, cash ratio, debt-to-asset ratio, debt-to-equity ratio, net profit margin, return on investment, and return on equity. The results indicate that the financial performance of PT Semen Tonasa Pangkep in terms of liquidity is still less favourable, as the current ratio and quick ratio are below industry standards, although the cash ratio exceeds the standard. In terms of solvency, the company is in good condition since the debt-to-asset ratio is within the industry benchmark and the debt-to-equity ratio is far below the maximum threshold. However, in terms of profitability, the company has not yet been able to generate optimal profits, as all profitability ratios remain below industry standards. Overall, the financial condition of PT Semen Tonasa Pangkep can be categorized as relatively good in terms of solvency, but improvements in liquidity and profitability are necessary for the company to remain competitive in the future

Page 13 of 13 | Total Record : 126

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