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Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang
Published by Universitas Ichsan Sidenreng Rappang
ISSN : -     EISSN : 29622301     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jeinsa : Ichsan Sidenreng Rappang Economic Journal Published by the Faculty of Economics and Business, Ichsan Sidenreng Rappang University and in collaboration with the Research Institute (LEMLIT) Ichsan Sidenreng Rappang University which focuses on publishing the results of accounting, management and digital business research that is professionally managed and published twice a year between April and Oktober to assist academics, researchers, and practitioners in disseminating their research results.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 48 Documents
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Search results for , issue "Vol 4 No 1 (2025): Hal" : 48 Documents clear
PENGARUH LINGKUNGAN KERJA DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI PADA BADAN KESATUAN BANGSA DAN POLITIK KOTA MAKASSAR Risman, Risman; Pratiwi, Yayu Chandra
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i1.215

Abstract

The Influence of Work Environment and Work Discipline on Employee Performance at the Makassar City National Unity and Politics Agency. This study aims to determine the influence of the Work Environment and Work Discipline on Employee Performance at the Makassar City National Unity and Politics Agency. The population in this study was 44 employees at the Makassar City National Unity and Politics Agency. A sample of 44 respondents was taken. The data collection method used primary data obtained from distributing questionnaires. The analysis technique used in this study was multiple regression analysis. Based on the results of the study, it is known that the environment has a significant effect on employee performance, while work discipline has a significant effect on employee performance at the Makassar City National Unity and Politics Agency.
PENGARUH STRUKTUR MODAL TERHADAP KINERJA KEUANGAN MELALUI LIKUIDITAS PADA PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Kalsum, Ummu; Asdar, Muh.; Nursafitrah, Nursafitrah
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i1.217

Abstract

This study aims to analyze the influence of capital structure on the financial performance of companies in the food and beverage industry sector listed on the Indonesia Stock Exchange (IDX), with liquidity as a mediating variable. Companies in this sector face challenges in maintaining good financial performance amid intense market competition. Therefore, understanding the role of capital structure and liquidity in influencing financial performance is essential. The research method used is a quantitative approach with secondary data obtained from the financial reports of companies listed on the IDX for the 2022–2024 period. The analysis technique employed is simple linear regression to examine the influence between the independent variable (capital structure) and the dependent variable (financial performance), mediated by liquidity. The results of the study show that capital structure has a positive and significant effect on liquidity, and liquidity also has a positive and significant effect on financial performance. Capital structure also has a direct and significant influence on financial performance. However, based on the Sobel test results, it was found that liquidity does not significantly mediate the effect of capital structure on financial performance.
ANALISIS KEPUASAN KERJA DAN DAMPAKNYA TERHADAP TURNOVER INTENTION DI PT ADIS DIMENSION FOOTWEAR Farika, Virda; Nurdin, Mutmainnah
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i1.218

Abstract

The termination of employment asa a result of operational efficiency measures at PT Adis Dimension Footwear has created uncertainty and concern among active employees, particularly regarding increased workloads, inter-departemental rotations, and minimal overtime compensation.This study aims to analyze the level of job satisfaction among employees and its impact on turnover intention following the efficiency policy. A quantitative approach was used, employing a survey method with a five-point likert scale closed – ended questionnaire. A total of 30 respondents were selected using purposive sampling. The analysis results show that the average level of job statisfaction is relatively high (3,80), while turnover intention is at a moderate level (2,80). The simple linear regression results indicate a negative relationship with a weak influence (R2 = 2,1%). These findings suggest that although job satisfaction is relatively good, external factors such as work pressure and unclear work systems play a more dominant role in influencing the intention to resign. The implications of this study are expected to serve as a consideration for the company in formulating more humane and adaptive work policies.
ANALISIS PERANAN SEKTOR PERTANIAN TERHADAP PEREKONOMIAN DI KABUPATEN BANTAENG Jamal, Miftahul Nur Jannah
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i1.221

Abstract

This study aims to analyze the role of the agricultural sector in supporting economic growth in Bantaeng Regency. A scientific approach to economic decision-making was employed, with data obtained from the Central Bureau of Statistics of Bantaeng Regency and the Department of Agriculture of Bantaeng Regency. Data collection techniques included interviews, online references, and the use of quantitative tools with computer software. The analysis applied a descriptive quantitative method, which involves explaining the problem and examining data using numerical calculations and statistical formulas. The results of the study show that: (1) the correlation coefficient is 0.739, indicating a strong relationship between agricultural production and economic growth in Bantaeng Regency; (2) the R-square value is 0.546, meaning that 55% of economic growth is influenced by agricultural production variables, while the remaining 45% is affected by other factors; and (3) the calculated t-value of 2.688 is greater than the t-table value of 1.943. This result confirms that agricultural production has a positive and significant effect on the economic growth of Bantaeng Regency.
MODERASI KEPEMIMPINAN: HUBUNGAN TALENT MANAGEMENT DAN CULTURE ORGANIZATION TERHADAP PRODUKTIVITAS Safar, Ilham; Meiliska, Alifia; Sari, Novita Kumala
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i1.228

Abstract

This study aims to determine the role of leadership moderation in explaining the effect of talent management & culture organization on the productivity of PT. Sucofindo (Persero) Makassar Branch. The approach used in this study is a quantitative approach. The population in this study were employees of PT. Sucofindo (Persero) Makassar Branch with a total sample of 53 people. The technique used in data collection is a survey method in the form of a questionnaire which will then be processed in the SPSS application. The results showed that talent management has a negative and significant effect on employee productivity, culture organization has a very significant effect on employee productivity, and Talent Management and Culture Organization together have a positive and significant effect on the variable productivity of PT employees. Sucofindo Makassar Branch. The results of the study also showed that leadership was unable to strengthen the effect of talent management on employee productivity, and leadership was unable to strengthen the effect of culture organization on the productivity of PT employees. Sucofindo Makassar Branch.
IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGAH (SAK EMKM) DI INDONESIA: LITERATURE REVIEW Yani, Muhammad; Zulkifli, Zulkifli
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i1.235

Abstract

This study aims to conduct a literature review on the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities in Indonesia. The method used is a literature review by analyzing various previous studies relevant to the implementation of these standards. The results show that the level of understanding and application of standards is still low to moderate, with the majority of business actors not yet consistently applying the standards. Factors influencing implementation include education level, business size, perception of benefits, government support, role of financial institutions, and availability of supporting infrastructure. The main challenges faced include low awareness, complexity of accounting language and terms, limited resources, minimal access to training, difficulty separating business and personal finances, and lack of continuous assistance. Consistent application of standards has a positive impact on the quality of financial reports, access to capital, managerial capabilities, and business sustainability. The study suggests the need for collaboration among various stakeholders in providing continuous education programs, intensive assistance, affordable technology infrastructure, and incentives to encourage standard adoption. Future research needs to focus on evaluating intervention effectiveness and in-depth studies in specific business sectors.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP SUSTAINABILITY REPORT DENGAN MANAJEMEN LABA SEBAGAI VARIABLE INTERVENING PADA PERUSAHAAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE TAHUN 2021-2023 Maulani, Rizky; Tangngisalu, Jannati; Sulfati, Andi
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i1.179

Abstract

This study aims to analyze the influence of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on the Sustainability Report with Earnings Management as an intervening variable. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. A quantitative approach was used with the Partial Least Square Structural Equation Modeling (PLS-SEM) analysis technique using SmartPLS 4.0 software. The results show that CSR does not significantly affect earnings management or the Sustainability Report. GCG has a significant negative effect on earnings management but does not affect the Sustainability Report. Meanwhile, earnings management significantly influences the Sustainability Report. The mediation test results indicate that earnings management does not mediate the relationship between CSR or GCG and the Sustainability Report. This research implies that strong GCG practices can reduce earnings management, but further efforts are needed to integrate CSR and GCG into the quality of corporate Sustainability Report ing.
ANALISIS RASIO LIKUIDITAS DAN PROFITABILITAS DALAM MENGUKUR KINERJA KEUANGAN PERUSAHAAN PADA PT TRIKOMSEL OKE Tbk PERIODE 2020-2024 Ardhana, Muhammad Anugrah; Edy, Khairunnisa; Wulan, Wulan; Letisya, Andi Zivana; Parinding, Melzhianti; Supri, Baharman
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i1.180

Abstract

This study aims to analyze liquidity and profitability ratios in measuring the financial performance of PT Trikomsel Oke Tbk for the period 2020–2024. This research is a quantitative study using secondary data obtained from the company's annual financial statements accessed through the official website of the Indonesia Stock Exchange (www.idx.co.id). The analytical method used is financial ratio analysis, including Current Ratio, Quick Ratio, and Cash Ratio for liquidity, as well as Net Profit Margin, Return on Assets, and Return on Equity for profitability. The results show that the financial performance of PT Trikomsel Oke Tbk during the study period tended to fluctuate and was below the industry standard for both liquidity and profitability ratios. This indicates inefficiencies in asset utilization and the company's ability to meet short-term obligations. These findings are expected to provide input for the company's management in formulating strategies to improve financial performance.
PENGARUH LINGKUNGAN KERJA DAN GAYA KEPEMIMPINAN TERHADAP KINERJA GURU SMP NEGERI 3 WALENRANG KABUPATEN LUWU Lusindawati, Lusindawati; Nengsi, Nengsi; Nugrah, Yuda Satria; Baso, Nurfatimah Azzahra; Gustanti, Tri
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i1.182

Abstract

The purpose of this study was to analyze the influence of the work environment and leadership style on the performance of teachers at SMP Negeri 3 Walenrang, Luwu Regency. The data used were derived from primary and secondary data. Primary data were obtained through questionnaires distributed to teachers at SMP Negeri 3 Walenrang, while secondary data were obtained through various literature reviews. The study involved 21 teachers, using a saturated sampling method. The analysis tool used was multiple linear regression. The results showed that, based on the perceptions of SMP Negeri 3 Walenrang teachers, the work environment at SMP Negeri 3 Walenrang, Luwu Regency was good, with the highest average score for the relationship with colleagues indicator of 4.81. Meanwhile, leadership style at SMP Negeri 3 Walenrang, Luwu Regency was quite good, with the highest average score for the SIFTA indicator of 4.24. Based on the results of the multiple linear regression analysis, the work environment and leadership style had a significant effect on teacher performance, as evidenced by a significance value of 0.001 and a coefficient of determination of 52.4%. The work environment has a positive and significant effect on teacher performance at SMP Negeri 3 Walenrang, Luwu Regency. Leadership style has a positive and significant effect on teacher performance at SMP Negeri 3 Walenrang, Luwu Regency.
PENGARUH FASILITAS KERJA, BEBAN KERJA DAN TEAMWORK TERHADAP KINERJA PENGAWAI DINAS PEMADAM KEBAKARAN DAN PENYELAMATAN KABUPATEN LUWU SEKTOR WALENRANG Kartila, Kartila; Elsa, Elsa; Tobade, Marni Yulianti; Marsal, Marsal; Ardhana, Muhammad Anugrah
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i1.183

Abstract

This study aims to analyze the influence of work facilities, workload, and teamwork on the performance of employees at the Luwu Regency Fire and Rescue Service, Walenrang Sector. The background of this study is based on the importance of service quality and firefighter preparedness, which are significantly influenced by the availability of work facilities, the workload faced, and the ability to work together as a team. The research method used was a quantitative approach, with questionnaires distributed to employees as respondents. Data were analyzed using multiple linear regression to determine the influence of each independent variable on employee performance. The results showed that work facilities had a positive and significant effect on employee performance, meaning that the better the facilities available, the higher the performance. Workload had a significant negative effect on performance, indicating that a high workload tends to decrease employee effectiveness and productivity. Meanwhile, teamwork had a significant positive effect on performance, where solid teamwork can improve coordination, effectiveness, and success in carrying out rescue tasks. Simultaneously, these three variables significantly influenced employee performance. This study concludes that improving employee performance in the Walenrang Sector of the Luwu Regency Fire and Rescue Service can be achieved through the provision of adequate work facilities, proportional workload management, and strengthening teamwork among team members.

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