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Journal of Management and Social Sciences
Published by Sekolah Tinggi Ilmu Administrasi Yappi Makassar
ISSN : 29635047     EISSN : 29635497     DOI : 10.55606
Core Subject : Science, Social, Engineering,
Decision Sciences, Operations Research & Management Social Sciences Transportation
Ilmu manajemen Manajemen Manajemen Syariah Administrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll) Pemasaran Manajemen Transportasi Manajemen Industri Manajemen Informatika Kesekretariatan Ilmu Sosial : Ilmu Komunikasi Jurnalistik Hubungan Masyarakat Periklanan Televisi dan Film Manajemen Komunikasi dan Media Komunikasi Penyiaran Islam Ilmu Kesejahteraan Sosial Sosiologi Antropologi Ilmu Sosiatri Kependudukan (Demografi)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Menejemen Teknologi dan Inovasi
Articles 221 Documents
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Perencanaan dan Kinerja Keuangan Badan Pengelolaan Keuangan Daerah (BPKD) Kabupaten Gowa Muliati Muliati; Zainal Ruma; Anwar Anwar; Hety Budiyanti; Annisa Paramaswary Aslam
Journal of Management and Social Sciences Vol. 3 No. 3 (2024): August : Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar Jl. Sumba no 46, Kota Makassar, Sulawesi Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v3i3.1468

Abstract

This research aims to find out the planning of the Gowa Regency Regional Revenue and Expenditure Budget Report (APBD) in 2024 and 2025 using the least squares trend technique and wants to know how well the Gowa Regency Regional Financial Management Agency (BPKD) Financial Performance will be in 2024 and 2025 the future will be based on the regional financial independence ratio, the degree of decentralization ratio and the growth ratio. The type of research used is descriptive quantitative. The data processed is the Regional Revenue and Expenditure Budget Realization Report for 2020 to 2022. The data collection technique used in this research is documentation techniques. The data analysis technique is forecasting using the Trend least square formulation and the regional financial independence ratio, the degree of decentralization ratio and the growth ratio. The results of the research show that the projected regional income and expenditure budget (APBD) report for Gowa Regency in 2024 and 2025 will experience a deficit of IDR. (114,637,699,688.89) and Rp. (166,991,785,688.33). Meanwhile, the financial performance of the Gowa Regency Regional Financial Management Agency (BPKD) in 2024 and 2025 is poor, seen from the results of calculating the regional financial independence ratio, it is classified as very low and in the relationship pattern (Instructive) category, with details: in 2024 it is 19% and in 2025 will be 20%, then the decentralization degree ratio is classified as low, with details: in 2024 it will be 16% and 2025 it will be 17%, and the growth ratio is relatively low, with details: in 2024 it will be 5% and in 2025 it will be 4%.
Kebebasan Berpendapat sebagai Pilar Demokrasi dalam Perspektif Hak Asasi Manusia Astri Meylisa Purba; Nayla Shifa Ananta; Tri Nita Manurung
Journal of Management and Social Sciences Vol. 5 No. 2 (2026): May: Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v5i2.2370

Abstract

Freedom of expression is one of the fundamental rights that serves as the primary foundation of modern democratic systems. This right is not only recognized in international legal instruments such as the International Covenant on Civil and Political Rights (ICCPR) Article 19, but is also explicitly guaranteed in the constitutions of democratic states, including Article 28E paragraph (3) of the 1945 Constitution of the Republic of Indonesia. This study aims to analyze the position of freedom of expression as an essential pillar of democracy within the human rights framework, examine constitutional protection mechanisms and applicable limitations, and evaluate its implementation in the Indonesian legal system. The research method employed is normative legal research with a statute approach, conceptual approach, and comparative approach. The findings indicate that freedom of expression is not merely an individual right, but a collective instrument that enables meaningful public participation in democratic processes. Restrictions on this freedom must fulfill the requirements of legality, necessity, and proportionality as established by the Siracusa Principles. In Indonesia, the primary challenge lies in regulatory plurality that potentially creates overlapping provisions and the risk of criminalizing legitimate expression, particularly through the implementation of the Electronic Information and Transactions Law (UU ITE).
Post-Awareness Marketing: Rethinking Brand Communication in a Fragmented Market Agus Sunaryo; Anna Krisdaningsih; Sugeng Eko Yuli Waluyo; Adil Abdillah
Journal of Management and Social Sciences Vol. 5 No. 2 (2026): May: Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v5i2.2384

Abstract

This research examines the transition from brand awareness to brand meaning within saturated digital ecosystems, specifically focusing on how global brands like Pepsi and Apple navigate the "paradox of ubiquity." The objective is to identify the mechanisms through which brand authenticity and cultural resonance cultivate long-term loyalty and prevent product substitution. Utilizing a qualitative analysis of contemporary branding frameworks and case studies, the study demonstrates that mere visibility is insufficient in modern markets; instead, consumers demand a "glass box" alignment between internal corporate culture and external values. Findings reveal that brand authenticity, characterized by continuity and integrity, serves as a critical defense against commoditization by fostering self-congruity between the brand and the consumer's identity. The implications suggest that brand management must pivot toward narrative-driven communication and community-centric strategies that prioritize cultural salience over vanity reach metrics. Ultimately, the study concludes that in the digital age, a brand’s significance in a consumer's life is the primary driver of resilient brand equity.
Which SERVQUAL Dimensions Best Predict Customer Loyalty in High-Contact Service Industries Elly Joenarni; Eny Rachmawati; Mega Darmi Novita; Ahfi Nova Ashriana
Journal of Management and Social Sciences Vol. 5 No. 2 (2026): May: Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v5i2.2386

Abstract

This study explores the relationship between service quality dimensions and customer loyalty in high-contact service industries, including healthcare, hospitality, and financial services, particularly in emerging markets. Using the SERVQUAL model, which identifies five key dimensions tangibles, reliability, responsiveness, assurance, and empathy the research examines how these dimensions influence customer loyalty. A quantitative research design is employed, with data collected through a cross-sectional survey of 400 respondents using a structured questionnaire. The study analyzes service quality, customer satisfaction, and loyalty using Structural Equation Modeling (SEM), regression analysis, and Exploratory Factor Analysis (EFA). Findings reveal that reliability and empathy are the most influential factors in fostering loyalty, with customer satisfaction acting as a mediator. Additionally, the research highlights the role of perceived value and customer experience in moderating these effects, particularly in sectors like healthcare and hospitality. The study extends the SERVQUAL model by integrating new dimensions such as customer experience and perceived value, offering a more comprehensive framework for understanding service quality in high-contact industries. These insights provide actionable recommendations for service managers to enhance customer loyalty by addressing both functional and emotional aspects of service quality
Are Financial Ratios Universal? A Cross-Country Perspective Dian Indrianto; Dwi Dewianawati; Erry Setiawan; Buyung Cahya Perdana; Adhis Helsa Aurellia
Journal of Management and Social Sciences Vol. 5 No. 2 (2026): May: Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v5i2.2391

Abstract

This study examines the efficiency of financial ratios in assessing corporate performance across countries. Although financial ratios are widely used as concise indicators of profitability, liquidity, solvency, and market value, their interpretive accuracy may vary across institutional, regulatory, financial, and macroeconomic environments. The objective of this study is to conceptually evaluate whether financial ratios can function as universally comparable performance measures in heterogeneous cross-country settings. Using a qualitative literature-based method, this study synthesizes prior findings on financial ratio analysis, financial statement comparability, market efficiency, regulatory enforcement, and macroeconomic stability. The findings indicate that profitability, liquidity, solvency, and market-based ratios are context-dependent indicators rather than universally stable measures. Their efficiency is influenced by accounting standards, audit quality, leverage norms, tax systems, capital market maturity, and macroeconomic volatility. The study proposes a contextual framework for interpreting financial ratios according to their sensitivity to national conditions. The implication is that researchers, analysts, and investors should combine ratio analysis with institutional and macroeconomic diagnostics to reduce biased performance interpretation in cross-country corporate evaluation.
Remote Work Has to Be Engaging: Why Compensation and Career Development Alone Are Not Enough to Drive Performance Heni Kesumayani; Rita Rita
Journal of Management and Social Sciences Vol. 5 No. `1 (2026): February: Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v5i`1.2358

Abstract

Remote work has expanded rapidly in Indonesia and created new challenges for sustaining employee performance in digitally mediated work settings. This study examines the role of employee engagement in mediating the effects of compensation and career development on the performance of remote workers. A quantitative approach was employed using survey data from 200 Indonesian remote workers, and the relationships among variables were analyzed through Partial Least Squares Structural Equation Modeling. The results show that compensation and career development both have significant positive effects on employee engagement, while employee engagement has a strong positive effect on employee performance. The direct effect of compensation on performance is not significant, indicating that its influence operates mainly through engagement. In contrast, career development affects performance both directly and indirectly through engagement. These findings indicate that employee engagement is a key mechanism linking organizational support to remote employee performance. The study implies that organizations should not rely solely on financial rewards, but also provide clear career pathways, continuous learning opportunities, regular feedback, and meaningful recognition to strengthen engagement and improve performance in remote work environments.
The Impact of Short-Form Video Content on Brand Engagement and Purchase Intention Among Generation Z Muhammad Iqbal; Dimas Perdana Oskar; Andre Ilyas
Journal of Management and Social Sciences Vol. 5 No. 2 (2026): May: Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v5i2.2425

Abstract

This study aims to investigate the impact of short-form video content on brand engagement and purchase intention among Generation Z in South Sumatra. In today’s fast-paced digital era, short-form video content promoted through social media platforms such as TikTok, Instagram Reels, and YouTube Shorts has become a highly effective marketing tool. This study employs a quantitative approach using a survey method, involving 245 respondents aged 18 to 24 years who are active consumers of short-form video content. Data were collected through a questionnaire measured using a 5-point Likert scale, covering variables such as short-form video content, brand engagement, and purchase intention. The results indicate that entertaining, informative, and authentic short-form videos significantly influence brand engagement, which in turn impacts consumer purchase intention. Furthermore, brand engagement was found to mediate the relationship between short-form video content and purchase intention. Dimensions of short-form video content, such as entertainment value, informative content, and authenticity, play an important role in attracting attention and enhancing consumer engagement. These findings provide practical insights for marketers to design more effective marketing strategies, especially in reaching Generation Z consumers who tend to be more selective in consuming content.
Smart City di Indonesia : Analisis Bibliometrik Selvia Junita Praja; Serly Wulandari
Journal of Management and Social Sciences Vol. 5 No. `1 (2026): February: Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v5i2.2454

Abstract

Smart cities are trending as an innovative approach to address urban problems. This study aims to analyse the trend of research publications on smart cities in Indonesia with a bibliometric analysis approach. The articles used in this study were obtained from Scopus data. From 131 articles found in the scopus database between 2013 and 2024. The selected articles were then managed using biblioshiny and Vosviewer software. The results showed that publications related to smart cities experienced fluctuations from the last 10 years. The article with the most citations is entitled Strengthening waste recycling industry in Malang (Indonesia): Lessons from waste management in the era of Industry 4.0 has the most citations of 85 citations. While seen from the highest affiliation shows that Gadjah Mada University is an institution with a total of 70 publications. Mapping articles based on the relationship between keywords (co-occurance) is formed into 12 clusters, each cluster describes topics that are often discussed in smart city-related literature, such as urban planning, social networking, e-government, public services, urban development, sustainable development, internet of things (IoT), urban growth, economic, artificial intelligence, and secondary datum.
Dinamika Penelitian Desentralisasi dan Demokrasi di Indonesia: Analisis Bibliometrik dari Tahun 1999-2025 Selvia Junita Praja
Journal of Management and Social Sciences Vol. 5 No. 2 (2026): May: Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v5i2.2458

Abstract

Decentralisation and democracy are two interrelated concepts in governance reform, particularly in improving the effectiveness of regional development. Decentralisation is often seen as an instrument to strengthen democracy by bringing the decision-making process closer to the people. This study aims to analyse the trend of research publications on decentralisation in Indonesia using a bibliometric analysis approach. The articles used in this study were obtained from Scopus data. From 472 articles found in the scopus database between 1999 and 2025. The selected articles were then managed using biblioshiny and Vosviewer software. The results show that publications related to decentralisation have fluctuated over the last 27 years. The article with the most citations entitled Decentralisation and Democracy in Indonesia: A Critique of Neo-Institutionalist Perspectives has 213 citations. Meanwhile, the highest affiliation shows that the University of Indonesia is the institution with a total of 25 publications. The mapping of articles based on the relationship between keywords (co-occurance) is formed into 8 clusters, each cluster describes topics that are often discussed in decentralisation-related literature such as Indonesia, decentralization, democracy, local government, governance approach, election, Asia and southeast Asia.
Strategi Pengelolaan Sumber Daya Alam dalam Administrasi Pembangunan yang Berkelanjutan Wahyudi Mokobombang
Journal of Management and Social Sciences Vol. 5 No. 2 (2026): May: Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v5i2.2465

Abstract

This study aims to analyze natural resource management strategies within the framework of sustainable development administration in Indonesia. Using a qualitative approach and policy analysis methods, the research evaluates existing regulations, institutional capacities, and the effectiveness of policy implementation in ensuring resource sustainability. The study examines a range of policy instruments, from sectoral regulations and decentralization mechanisms to community-based programs. Findings reveal that regulatory fragmentation, weak inter-agency coordination, limited local government capacity, and suboptimal governance practices constitute the primary challenges to sustainable natural resource management. The research affirms that an integrated and collaborative approach encompassing ecological, economic, and socio-cultural dimensions is a prerequisite for achieving sustainable development. Policy recommendations include regulatory reform, institutional strengthening, indigenous community empowerment, development of integrated monitoring systems, and mainstreaming sustainability principles throughout the national and regional development planning cycles.

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