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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 60 Documents
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Search results for , issue "Vol 4 No 2 (2025): Hal" : 60 Documents clear
PENGARUH LITERASI DIGITAL DAN KEMUDAHAN TEKNOLOGI TERHADAP KEPUTUSAN PELAKU UMKM MENGGUNAKAN PLATFORM DIGITAL DI KECAMATAN RAPPOCINI KOTA MAKASSAR Tompo, Ismaila
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.334

Abstract

This study aims to analyze the effect of digital literacy and technology ease on the decision of micro, small, and medium enterprises (UMKM) to use digital platforms in Rappocini District, Makassar City. The rapid development of digital technology has encouraged UMKM to adopt digital platforms to improve business performance; however, differences in digital literacy and perceptions of technology ease remain important challenges. This research employed a quantitative explanatory approach using primary data collected through a survey of UMKM actors in Rappocini District. The sample consisted of UMKM owners selected using a purposive sampling technique. Data were analyzed using multiple linear regression analysis, supported by classical assumption tests. The results show that digital literacy has a positive and significant effect on UMKM decisions to use digital platforms. Technology ease also has a positive and significant effect on the decision to adopt digital platforms. Simultaneously, digital literacy and technology ease significantly influence UMKM decisions in utilizing digital platforms. These findings indicate that improving digital skills and ensuring user-friendly technology are essential factors in accelerating the digital transformation of UMKM. The results of this study are expected to provide practical insights for policymakers and stakeholders in designing strategies to support UMKM digitalization at the local level.
PENGARUH DIGITALISASI DAN KUALITAS LAYANAN TERHADAP KINERJA KEUANGAN DI BANK BSI CABANG PETTARANI Widyawati, Widyawati; Sudirman, Sudirman
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.335

Abstract

This study aims to analyze the extent of the influence of digitalization of services including banking services and service quality that focuses on customer satisfaction on the financial performance of banks. This study uses qualitative and quantitative data, where the data obtained are analyzed numerically and statistically. The analysis procedure includes testing the reliability of the instrument, data distribution (normality), and testing other classical assumptions such as multicollinearity and heteroscedasticity. In addition, multiple linear regression analysis is also used to test the relationship between variables and test the strength of the model through the analysis of the coefficient of determination, simultaneous test (F), and partial test (T). Based on the results of the analysis, it was found that partially digitalization does not have a significant effect on the financial performance of banks and conversely service quality has a positive and significant effect on financial performance, the results of the simultaneous test show that digitalization and service quality together have a significant effect on performance. This finding strengthens that although partially digitalization does not have a significant effect, overall both simultaneously have a significant effect on financial performance.
PENGARUH ANGGARAN BERBASIS KINERJA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH Darnawati, Darnawati; Haluti, Herman; Bakri, Bala; Biki, Reyther
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.339

Abstract

This study aims to find and analyze the effect of performance-based budgeting on the performance accountability of government agencies at the Secretariat of the Regional People's Representative Council of Gorontalo City. Quantitative method is applied in this study using a survey data collection by sampling a single population. It employs a questionnaire as a data collection tool. Data analysis uses path analysis to test the hypotheses. The results of the study indicate that the first hypothesis, the performance-based budgeting, consisting of the sub variables of performance measurement (X1), rewards and punishments (X2), performance contracts (X3), external and internal control (X4), and management accountability (X5), simultaneously has a positive and significant effect on performance accountability at the Secretariat of the Regional People's Representative Council of Gorontalo City, namely 0.935 (93.50%), with the remaining 0.065 (6.50%) influenced by other variables unexamined, such as budget participation. The second, third, fourth, fifth, and sixth hypotheses, namely the sub variables performance measurement (X1), rewards and punishments (X2), performance contracts (X3), external and internal control (X4), and management accountability (X5), also have a positive and significant effect on performance accountability, amounting to 4.20%, 7.40%, 3.50%, 2.70%, and 16.70%, respectively.
ANALISIS KINERJA KEUANGAN PADA PT GUDANG GARAM TBK YANG GO PUBLIC DI BURSA EFEK INDONESIA PERIODE 2021-2023 Johan, Fakhri; Fadlina, Fadlina; Taufiq, Muhammad; Kurniawan, Kurniawan
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.341

Abstract

This study is based on the need to evaluate a company's financial performance as a basis for strategic decision-making by management, investors, and other related parties. PT Gudang Garam Tbk, one of the largest cigarette manufacturers in Indonesia listed on the Indonesia Stock Exchange, experienced fluctuations in performance during the 2021–2023 period, necessitating an in-depth study to assess its financial health. The objective of this study is to analyze the company's financial performance using liquidity, solvency, profitability, and activity ratios and to interpret the findings within the framework of signaling theory. This study employs a quantitative descriptive method with a documentary study approach, where the data analyzed consists of PT Gudang Garam Tbk's audited annual financial statements for the period 2021–2023. The analysis technique used is time series analysis to identify trends in financial performance changes from year to year. The analysis was conducted by calculating the current ratio, quick ratio, debt-to-asset ratio, debt-to-equity ratio, net profit margin, return on assets, return on equity, total asset turnover, and fixed asset turnover. The results of the study show that liquidity ratios are experiencing a downward trend, profitability declined sharply in 2022 and then recovered in 2023, solvency ratios tend to be stable with low financial risk, and activity ratios show fluctuations. Overall, PT Gudang Garam Tbk's financial performance remains below industry standards, but the improvement in 2023 serves as a positive signal according to signaling theory, while the decline in 2022 acts as a negative signal for the market.
PENGARUH PENGHARGAAN FINANSIAL DAN PERTIMBANGAN PASAR KERJA TERHADAP MINAT MENJADI AKUNTAN PUBLIK Kurniawan , Kurniawan; Kasmawati, Kasmawati; Nugraha JS, Romy
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.342

Abstract

This study aims to determine the extent to which Financial Rewards (X1) and Job Market Considerations (X2) influence the Interest in Becoming a Public Accountant among students of the Accounting Study Program at Universitas Ichsan Sidenreng Rappang. The research employs a descriptive quantitative approach with an associative research type. The population consists of all students in the Accounting Study Program, with a sample drawn from the 2022 and 2023 student cohorts. The sampling technique used is purposive sampling and judgment sampling. Research instruments were tested using validity and reliability tests, along with normality testing and conversion of data from ordinal to interval scale before analysis. The data analysis technique used is path analysis, which aims to identify causal relationships between variables. The results show that Financial Rewards and Job Market Considerations simultaneously contribute 0.612 or 61.2% to the students’ interest in becoming public accountants. The remaining 38.8% is influenced by other variables not examined in this study. Hypothesis testing also indicates that, both partially and simultaneously, Financial Rewards and Job Market Considerations have a positive and significant influence on the Interest in Becoming a Public Accountant. Specifically, the Financial Rewards variable contributes 14.4%, while the Job Market Considerations variable contributes 46.8% to the interest in pursuing this career.
PENGARUH LITERASI KEUANGAN DAN SISTEM PEMBAYARAN DIGITAL TERHADAP KINERJA UMKM DI KECAMATAN MARITENGNGAE KABUPATEN SIDENRENG RAPPANG Mas’ud, Busrin Raihana; B, Isma; Fadlina, Fadlina
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.347

Abstract

The research is motivated by the phenomenon that occurs because it sees that MSMEs in sidenreng rappang regency, especially in maritengngae district, are not a few MSME actors going bankrupt due to tight competition, lack of knowledge about financial management or known as financial lyteracy which results ini MSME actors being unable to manage their businesses well and in the current digitalization era there are still many MSME actors who have not used a digital payment system that makes it easier to make transactions without cash and do not need to provide change if the consumer’s money is more than the total payment. The purpose of this study was to determine the effect of financial literacy and digital payment systems on the performance of MSMEs. The type of research used in this study is quantitative. The population in this study were all MSME actors in Maritengngae District, Sidenreng Rappang Regency. The sample in this study amounted to 61 respondents. Sampling used the lemeshow formula. The data collection technique used a questionnaire with a Likert scale, each of which had been tested and had met the validity and reliability requirements. The analysis method used in this study was multiple linear regression. The results of multiple linear regression analysis show that financial literacy and digital payment variables simultaneously have a positive effect on the performance of MSMEs in Maritengngae District, Sidenreng Rappang Regency. This can be proven from the F-count value (18.276> 3.16) with a significance value (sig) of 0.00 <0.05 (a = 5%). Based on the results of the t-test, the financial literacy variable has a positive value with a t-count value of 4.683> a t-table value of 2.002 and a significance value of 0.00 <0.05. This shows that the financial literacy variable has a positive and significant effect on the MSME performance variable and based on the results of the t-test, the digital payment variable has a positive value with a t-count value of 2.342> a t-table value of 2.002 and a significance value of 0.023 <0.05. This shows that the digital payment variable has a positive and significant effect on the performance variable of MSMEs in Maritengngae District, Sidenreng Rappang Regency.
PENGARUH KUALITAS PRODUK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN : STUDI KASUS CAFE REZA KABUPATEN SIDENRENG RAPPANG Herman, Nahdatul Putri; Kadir, Abdul; Basri, Jumriah
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.348

Abstract

This research aims to determine the influence of product quality on purchase decisions at Café Reza in Sidenreng Rappang Regency, as well as to analyze the impact of price on purchase decisions at the same café. The method used in this study is a quantitative approach by processing questionnaire results to identify the factors affecting purchase decisions. Questionnaires were distributed to respondents who were customers of Café Reza and had made a purchase. The data analysis methods used in this study include validity and reliability tests, classical assumption tests, hypothesis testing, and the coefficient of determination test, all processed using IBM SPSS. The t-test results show that the product quality variable has a partially positive influence on purchase decisions, with a significance value of 0.000 < 0.05. Likewise, the price variable also has a partial influence on purchase decisions at Café Reza, with a significance value of 0.005 < 0.05. Simultaneously, both variables show a significance value of 0.000, indicating that both have a significant influence on purchase decisions at Café Reza. The coefficient of determination analysis shows that 43.7% of the variation in purchase decisions can be explained by the product quality and price variables.
TINGKAT PENGARUH MOTIVASI KERJA DAN GAYA KEPEMIMPINAN TERHADAP KINERJA TENAGA PENDIDIK DI SMP NEGERI 3 POLEWALI KABUPATEN POLEWALI MANDAR Pratama, Moch. Givan Andra; Ruslan, Reka; Mappellawa, Andi; Sudirman, Sudirman; Hamri, Hamri
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.349

Abstract

This study aims to: a) determine the influence of work motivation on teacher performance; b) determine the influence of leadership style on teacher performance; and c) determine the influence of work motivation and leadership style on teacher performance. The research location was State Junior High School 3 Polewali in Polewali Mandar Regency, West Sulawesi Province. The population in this study was all 37 teachers. Data analysis methods used were validity tests, reliability tests, partial correlation methods, correlation coefficients, and coefficients of determination. Hypothesis testing was conducted using multiple linear regression methods, including the T-test and F-test. The results of the study indicate that: a) Work motivation does not significantly influence teacher performance at State Junior High School 3 Polewali; b) Leadership style has a positive and significant influence on teacher performance at State Junior High School 3 Polewali; and c) Work motivation and leadership style do not significantly influence teacher performance at State Junior High School 3 Polewali.
STRATEGI KOMUNIKASI UMKM DENGAN PELANGGAN DALAM MENINGKATKAN KEPERCAYAAN MEREK : KAJIAN LITERATUR Saiyed, Rahma; Kalsum, Ummu; Said, Akbar
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.353

Abstract

Brand trust is one of the factors that determine the sustainability of micro, small, and medium enterprises (MSMEs), especially in the business world which is currently increasingly competitive in presenting a variety of products. For MSME actors, brand trust is created as a result of the quality of two-way communication between MSME actors and their customers. This article focuses on analyzing the communication strategies used by MSME actors with customers in increasing brand trust through a literature review framework. The methodology uses a review of narrative literature from national and international journal articles published between 2020 and 2026, sourced from Google Scholar, SINTA, and Scopus databases. The findings show that two-way, interpersonal, transparent, and empathetic communication strategies play a crucial role in fostering brand trust. Besides that, the implementation of digital communication strategies through social media platforms has proven to be effective when done relationally compared to transactional approaches. A synthesis of literature explains that two-way communication and consistency of messages are fundamental factors in strengthening the relationship between MSMEs and their customers. This article describes the conceptual framework of MSME communication strategies and identifies related research gaps that require exploration in the advancement of communication management going forward.
PENGARUH INKLUSI, LITERASI, DAN PENGELOLAAN KEUANGAN TARHADAP KINERJA UMKM SEKTOR KULINER DI KABUPATEN PANGKAJENE DAN KEPULAUAN Ayu, Sri; Risal, Risal
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.354

Abstract

This study aims to determine the Influence of Inclusion, Literacy and Financial Management on the Performance of MSMEs in the Culinary Sector in Pangkajene and Kepulauan Regency. The respondents in this study were 50 MSMEs in the culinary sector. This study uses data collection by distributing questionnaires to respondents. In proving and analyzing this, validity and reliability tests, classical assumption tests, multiple linear regression tests, and partial tests (t-tests) were used with the help of the SPSS 25 application. The test results show that: 1). Partially, the Inclusion variable obtained a t-value of -0.737 <t table 2.014 and a significant value of 0.465> 0.05. So it can be concluded that Ho is accepted and Ha is rejected, so it means that Inclusion has a negative and insignificant effect on the Performance of MSMEs in the Culinary Sector. 2). The Literacy variable obtained a t-value of 3.122> t table 2.014 and a significant value of 0.003 <0.05. So it can be concluded that Ho is rejected and Ha is accepted, so it means that Literacy has a positive and significant effect on the Performance of MSMEs in the Culinary Sector. 3). The Financial Management variable obtained a t-value of 2.145> t table 2.014 and a significant value of 0.037 <0.05. So it can be concluded that Ho is rejected and Ha is accepted, so it means that Financial Management has a positive and significant effect on the Performance of MSMEs in the Culinary Sector.

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