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Muh. Rizal S
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rizalsyuti@unm.ac.id
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hennizainal3@gmail.com
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Jl. Ap Pettarani Sulawesi Selatan, Indonesia
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Kota makassar,
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INDONESIA
Jurnal Administrasi Bisnis
Published by Universitas Negeri Makassar
ISSN : -     EISSN : 28297814     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Jurnal Ilmu Administrasi Bisnis bertujuan untuk mempertajam ide bisnis dengan bidang keilmuan administrasi bisnis, ekonomi, manajemen, kewirausahaan, pemasaran dan pengembangan sumber daya manusia.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 132 Documents
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SIMBLUD as a Digital Solution for Financial Management by Non-Accounting Human Resources: A Qualitative Study at BLUD Community Health Centers in Bone Regency Fitriza Rahma; Isyraq Shalihah; Syarifuddin Syarifuddin; Arifuddin Arifuddin; Andi Rahmatullah
Jurnal Administrasi Bisnis VOL 5, NO 2 (2026) May
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jab.v5i2.85448

Abstract

The transformation of Community Health Centers (Puskesmas) into Regional Public Service Agencies (Badan Layanan Umum Daerah / BLUD) requires strengthened accountability and efficiency in financial management supported by digital systems. However, the limited competence of non-accounting human resources remains a major obstacle in operating financial information systems, including SIMBLUD. This study aims to examine the utilization of SIMBLUD and its evaluation from the perspective of external auditors conducting audits at BLUD Community Health Centers in Bone Regency. This study employed a qualitative approach using a case study design. Data were collected through in-depth interviews with auditors from Public Accounting Firms, audit document reviews, and documentation studies. The findings reveal that the implementation of SIMBLUD contributes to improved administrative orderliness, more accurate accrual-based transaction recording, and enhanced financial reporting quality. Nevertheless, auditors identified several major issues, particularly the limited accounting understanding among system users, errors in account classification, and inconsistencies between standard operating procedures (SOPs) and system workflows. In addition, organizational support, continuous training, and active managerial supervision were found to be critical determinants of successful SIMBLUD implementation. This study confirms that although SIMBLUD provides significant benefits, the effectiveness of its implementation largely depends on the quality of human resources and organizational governance.
Analysis of the Economic Performance of ASEAN Countries from a Public Accountability Perspective Based on ASEAN Key Figures 2025 Yulia Yunita Yusuf; Adriansyah Adriansyah; Anisatun Humayrah Rais
Jurnal Administrasi Bisnis VOL 5, NO 2 (2026) May
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jab.v5i2.84448

Abstract

This research analyzes the economic performance of ASEAN countries from the perspective of public accountability based on ASEAN Key Figures 2025. Using a comparative descriptive quantitative method, macroeconomic indicators are evaluated as a reflection of development outcomes and public accountability. The results show that ASEAN's aggregate performance is very strong in 2024, although unevenly distributed. Indonesia dominates total GDP, Vietnam leads in economic growth, while Singapore excels in GDP per capita, trade in services, and FDI. In conclusion, the comparison of these macroeconomic indicators serves as crucial non-financial information to evaluate the effectiveness of each member country's development policies.
Evaluation of Trans Mammunasata Public Transportation Policy in Makassar City Muhammad Yunus; Gazali Muh; Fitri Ismayanti Parawansa
Jurnal Administrasi Bisnis VOL 5, NO 2 (2026) May
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jab.v5i2.85293

Abstract

This study evaluates the Trans Mamminasata public transportation policy in Makassar City, especially in corridor 5 in Makassar City, in the context of congestion challenges and urban accessibility efficiency. Although the purpose of transportation is to reduce the habit of using private vehicles, its implementation is plagued by service integration issues, limited geographical coverage due to subsidy reductions, and variations in user perceptions related to frequency, fleet comfort, and bus stop accessibility. This study uses a qualitative approach and William N. Dunn's evaluation framework (effectiveness, efficiency, adequacy, equity, responsiveness and accuracy) through observation, interviews with stakeholders and users, and document review. The results of the study were found to be quite effective in reducing congestion and efficient in scheduled operations. However, overall effectiveness and equitable accessibility are still hampered by the lack of multimodal integration. The responsiveness and policy accuracy aspects are quite adequate for congestion solutions, but infrastructure improvements are needed. From the findings, it is recommended to expand routes, reactivate inactive corridors, optimize pick-up gathering points and improve road and bus stop infrastructure, thus ushering in inclusivity and transportation accessibility in Makassar City.
Determination of Employee Retention: Empirical Evidence from PT. ASDP Indonesia Ferry in Papua Province Muh Arifai; Cahyono Saputra; Muh Asdar; Akbar Said; Sudiarti Dewi Kurra
Jurnal Administrasi Bisnis VOL 5, NO 2 (2026) May
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jab.v5i2.34493

Abstract

This study aims to analyze the factors that influence Employee Retention at the PT. ASDP Indonesia Ferry (Persero) Office in Merauke Regency, Papua Province. The factors studied include Organizational Components, Job Design, Rewards, Career Opportunities, and Employee Relations. The research method uses a quantitative approach with a survey through a questionnaire distributed to all 92 employees with a total sampling technique. The results of the normality test show that the residual data is normally distributed and is suitable for analysis with multiple regression. The simultaneous test (F test) shows a calculated F value of 11.969 with a significance of 0.000, which means that the five independent variables together have a significant effect on Employee Retention. The coefficient of determination (R Square) of 0.410 indicates that 41% of the variation in Employee Retention can be explained by the variables studied, while the remaining 59% is influenced by other factors outside this research model. Partially, Job Design, Rewards, and Employee Relations were shown to have a significant influence, with a significance value of 0.000 for Job Design and Rewards, and 0.027 for Employee Relations, respectively. These findings indicate that clear job design, fair rewards, and harmonious working relationships play a significant role in increasing employee retention.
The Influence of Celebrity Endorsements and Brand Image on TikTok Users' Purchase Intentions (Case Study of State Administration Science Study Program Students, Makassar State University) Andi Asmarani Syaputri; Muhammad Rivai; Muhammad Luthfi Siraj
Jurnal Administrasi Bisnis VOL 5, NO 2 (2026) May
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jab.v5i2.83913

Abstract

Objective from study This is For evaluate in a way comprehensive And objective How environment selective And causal influence intention purchase user TikTok . Study This use method analysis descriptive quantitative . For reach objective the researcher use method data collection in the form of questionnaires , observations , and documentation , with amount sample nine tens two respondents . Analysis done with using SPSS Statistics Version 23 which includes test validity And reliability , test assumptions classic , analysis multiple linear regression , t test , f test , and coefficient determination . Findings show that indicator For each support variable celebrity (X1), image brand (X2), and intention buy (Y) is in range Good until very Good . This matter show that Good image brand (X2) or support celebrity (X1) is influential significant to variable intention buy (Y).
The Influence of Financial Literacy on Students’ Financial Behavior: The Moderating Role of Fear of Missing Out (FOMO) from a Behavioral Finance Perspective Anisatun Humayrah Rais; Adriansyah Adriansyah; Yulia Yunita Yusuf
Jurnal Administrasi Bisnis VOL 5, NO 2 (2026) May
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jab.v5i2.84116

Abstract

This study aims to analyze the influence of financial literacy on students' financial behavior and examine the role of Fear of Missing Out (FOMO) as a moderating variable from a behavioral finance perspective. The study employed a quantitative approach with an explanatory design. Respondents were 35 Accounting students selected using a purposive sampling technique. Data were obtained through a questionnaire with a five-point Likert scale and analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results showed that financial literacy had a positive and significant effect on students' financial behavior. FOMO had a negative and significant effect on students' financial behavior. Furthermore, FOMO was shown to moderate the influence of financial literacy on financial behavior in a negative direction, meaning FOMO weakened the positive influence of financial literacy on students' financial behavior. These findings indicate that students' financial behavior is influenced not only by cognitive capacity in the form of financial literacy, but also by psychological factors that accompany the decision-making process. This study implies that strengthening students' financial literacy needs to be balanced with attention to psychological factors, especially in the context of an intense digital environment. 
The Existence of Local Wisdom Based MSMEs in Supporting the Creative Economy of Sidenreng Rappang Regency Henni Zainal
Jurnal Administrasi Bisnis VOL 5, NO 2 (2026) May
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jab.v5i2.36042

Abstract

This study aims to analyze the existence of local wisdom-based Micro, Small, and Medium Enterprises (MSMEs) in supporting the development of the creative economy in Sidenreng Rappang Regency. Local wisdom-based MSMEs have an important role in maintaining regional cultural identity while also being a driver of community economic growth. However, the development of globalization and digitalization requires MSMEs to be able to adapt to remain existent and competitive amidst modern market competition. This study uses a qualitative approach with descriptive methods. Data collection techniques were carried out through observation, in-depth interviews, and documentation of MSMEs, local governments, and local communities. Data analysis was carried out through the stages of data reduction, data presentation, and drawing conclusions. The focus of the research includes the form of local wisdom applied in MSME products, business development strategies, and the contribution of MSMEs to the regional creative economy. The results show that local wisdom-based MSMEs in Sidenreng Rappang Regency are able to maintain their existence through product innovation, utilization of digital media, and strengthening local cultural identity in each product produced. The existence of MSMEs not only increases community income, but also creates jobs and strengthens the regional creative economy sector. However, MSMEs still face various challenges, such as limited access to digital marketing, business capital, and improving the quality of human resources. Therefore, government support, digitalization training, and collaboration between stakeholders are needed to sustainably enhance the competitiveness of MSMEs based on local wisdom.
Raw Material Control In The Framework Of Achieving Targets Production In Trading Business (UD) Naga Mas Nurtanti Nurtanti; Muh Rizal S; Syarifuddin Syarifuddin; Nurhasni Muis; Andi Mahdiana Mardatillah
Jurnal Administrasi Bisnis VOL 5, NO 2 (2026) May
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jab.v5i2.83912

Abstract

 This study aims to know and analyze the control of raw material inventories in order to achieve UD Naga Mas production targets. To achieve this study, the study used a qualitative method, taking 3 (three) respondents consisting of owner, warehouse division employee, and administrative division employee. The data collection procedures used are in-depth interviews and documentation. Interview techniques are conducted in a structured manner using interview guidelines. The results of the research showed that UD Naga mas company in carrying out the control of raw material inventories is not based on theory but based on the situation and conditions of the company which can be said to be quite good and effective because it carries out control of raw material inventories based on the company's practices and calculations.
Digital Transformation, Sharia Compliance, and Customer Loyalty in Islamic Banking: A Systematic Literature Review Jumarni Jumarni; Andi Farhami Lahila M; Siradjuddin Siradjuddin; Andi Nurrahma Gaffar; Siti Nur Reskiyawati Said
Jurnal Administrasi Bisnis VOL 5, NO 2 (2026) May
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jab.v5i2.85803

Abstract

This study aims to systematically review the literature on digital transformation, sharia compliance, and customer loyalty in Islamic banking. The development of digital services such as mobile banking, internet banking, e-banking, and electronic service quality has changed the way Islamic banks interact with their customers. At the same time, Islamic banking has distinctive characteristics because customer loyalty is not only influenced by digital service quality, but also by sharia compliance, religiosity, trust, and sharia governance. This study employs a systematic literature review approach by analyzing 27 articles related to digital banking, Islamic mobile banking, e-service quality, sharia compliance, religiosity, trust, satisfaction, and customer loyalty. The findings show that e-service quality and mobile banking service quality are the most dominant digital transformation factors in shaping customer satisfaction and loyalty. Meanwhile, sharia compliance, religiosity, Islamic trust, halal banking attitude, and Sharia governance play important roles in building customer trust, satisfaction, and loyalty in Islamic banking. The findings also indicate that customer satisfaction and e-satisfaction are the most dominant mediating variables, while trust is important but does not always directly influence loyalty. This study proposes an integrative conceptual framework that positions digital transformation and sharia compliance as two main foundations for customer loyalty formation in Islamic banking. Future research is suggested to develop the concepts of digital sharia compliance and Islamic digital trust in the context of Islamic digital banking services.
Content Marketing Analysis in Building Customer Engagement through Social Media Platforms ST. Namirah Nur Rahma; Arianto Arianto; Muh Akbar; Sitti Nurfaizah
Jurnal Administrasi Bisnis VOL 5, NO 2 (2026) May
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jab.v5i2.84601

Abstract

This study seeks to examine the function of content marketing in fostering consumer interaction via social media platforms, specifically Instagram, within service-oriented enterprises. The growing utilization of digital platforms has transformed marketing strategies from conventional methods to more interactive and content-centric communication, necessitating an understanding of how content affects audience engagement. This study employs a qualitative descriptive methodology. Data were gathered via the monitoring of social media material, comprehensive interviews with content managers and users, and documentation analysis. The data were examined utilizing an interactive model that encompassed data reduction, data visualization, and conclusion formulation to discern patterns in content strategy and audience engagement. The results demonstrate that content marketing significantly enhances client engagement. Diverse content kinds, such as promotional, educational, informational, and testimonial, yield varying effects on audience engagement. Visual and interactive content, enhanced by platform functionalities like tales, reels, and direct messaging, is particularly successful in augmenting engagement levels and reinforcing brand perception. This study indicates that consistency, inventiveness, and content relevance are critical characteristics affecting successful engagement techniques, despite constraints regarding scope and generalizability. This study's distinctiveness resides in its complete examination of content marketing techniques within a broader framework, delivering practical insights for organizations  

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