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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 13 Documents
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Search results for , issue "vol 5 no 2 (2026): hal" : 13 Documents clear
PENGARUH LITERASI KEUANGAN DAN GAYA HIDUP TERHADAP PENGELOLAAN KEUANGAN MASYARAKAT DESA CORAWALI KECAMATAN PANCA LAUTANG KABUPATEN SIDENRENG RAPPANG Abrar Satyanegara Sabaruddin; Haeril Haeril; Amrizal Salida; Usman Usman
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 2 (2026): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i2.501

Abstract

This study is motivated by the low level of financial literacy in society and the tendency toward a consumptive lifestyle, which leads to less optimal financial management. This research uses the Theory of Planned Behavior as the theoretical framework to explain community financial behavior. The research method employed is a quantitative approach with a descriptive research design. Data were collected through questionnaires using a Likert scale from 87 respondents. Instrument testing included validity and reliability tests, followed by converting ordinal data into interval data using the Method of Successive Intervals (MSI), and normality testing. Data analysis was conducted using path analysis to determine the partial and simultaneous effects among variables. The results show that partially, financial literacy (X1) has a positive and significant effect on financial management (Y) with a path coefficient of 0.106 and a t-value of 1.735 > 1.663. Lifestyle (X2) also has a positive and significant effect with a path coefficient of 0.821 and a t-value of 13.443 > 1.663. Simultaneously, financial literacy and lifestyle have a significant effect on financial management with an F-value of 92.043 > 3.11. This study concludes that improving financial literacy and controlling lifestyle can significantly enhance the quality of community financial management in a more effective and sustainable manner.
PENGARUH PERENCANAAN BERBASIS BALANCED SCORECARD TERHADAP PENINGKATAN KINERJA MANAJERIAL DAN MUTU PELAYANAN PADA UPTD dr. H. SOEMARNO SOSTROADMODJO TANJUNG SELOR Nur Afni Nurdin; Andi Nur Insan; Abdul Samad A
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 2 (2026): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i2.505

Abstract

The implementation of the Balanced Scorecard (BSC) serves as a crucial instrument in aligning strategic planning with service quality in public hospitals, yet the empirical effectiveness of managerial performance within this dynamic still requires validation. This study aims to analyze the impact of Balanced Scorecard-based planning (X) on Managerial Performance (Y1) and Service Quality (Y2) at UPTD RSD dr. H. Soemarno Sosroatmodjo Tanjung Selor. This quantitative research involved 50 key respondents occupying internal management positions (structural officials, heads of installations, and room heads). Data collection utilized a structured questionnaire instrument that was tested and proven valid and reliable. The path analysis results demonstrated that Balanced Scorecard-based planning has a positive and significant effect on Managerial Performance and exerts a highly dominant direct effect on Service Quality. Conversely, Managerial Performance was found to have no significant impact on Service Quality, thereby failing to act as a mediating (intervening) variable, with a negligible indirect effect value. The non-significance of this mediating pathway confirms the phenomenon of functional separation ("institutional decoupling"). The respondents' managerial performance is heavily oriented toward fulfilling bureaucratic administrative duties, while clinical service quality on the ground operates independently and on "autopilot," guided by strict national accreditation standards (KARS), medical professional codes, and BPJS Healthcare regulations. The strategic implication of this study emphasizes that the best investment for the management is to directly strengthen the consistency of the organization's BSC-based operational system that enhances patient comfort, rather than partially focusing on reforming the personal administrative bureaucracy of individual managers.
PENGARUH KECERDASAN EMOSIONAL DAN BURNOUT TERHADAP KINERJA APARATUR SIPIL NEGARA PADA BADAN KEPEGAWAIAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA KABUPATEN BULUNGAN Eko Ramadhani; A. Nur Insan; Abdul Samad A
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 2 (2026): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i2.509

Abstract

This study aims to analyze the influence of emotional intelligence and burnout on the performance of State Civil Apparatus (ASN) at the Bulungan Regency Personnel and Human Resources Development Agency. A quantitative approach utilizing a survey method was employed. The study population consisted of 49 ASN personnel, all of whom served as respondents via a census technique (total sampling) involving the distribution of questionnaires. Data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the SmartPLS 4 application. The results indicate that emotional intelligence has a positive and significant effect on ASN performance; conversely, burnout has a negative but insignificant effect on ASN performance. The coefficient of determination (R²) value of 0.453 demonstrates that emotional intelligence and burnout explain 45.3% of the variation in ASN performance, while the remaining 54.7% is influenced by variables outside the research model. The study concludes that emotional intelligence is a factor that positively and significantly influences ASN performance, whereas burnout has not been proven to have a significant effect on ASN performance. Therefore, efforts to enhance ASN performance should focus on strengthening emotional intelligence alongside the sustainable management of burnout as part of human resource development within the government organization.
PENGARUH KOMPETENSI DAN PERENCANAAN SUMBER DAYA MANUSIA TERHADAP KINERJA PEGAWAI UPTD PUSKESMAS LONG BELUAH KABUPATEN BULUNGAN Palimbong, Jesita; Mujahid, Mujahid; Safar, Ilham
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 2 (2026): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i2.510

Abstract

Therefore, this study aimed to analyze the effect of Human Resource Competency and Human Resource Planning on Employee Performance at the Long Beluah Community Health Center, Bulungan Regency. This study employed a quantitative research approach using a saturated sampling technique, involving all 49 employees. Data were collected through a structured questionnaire and analyzed using instrument validity and reliability tests, multiple linear regression analysis, partial t-tests, simultaneous F-tests, and the coefficient of determination (R²). The findings indicated that all questionnaire items were valid and reliable. The partial t-tests revealed that both Human Resource Competency and Human Resource Planning individually had a positive and statistically significant effect on Employee Performance. The simultaneous F-test also confirmed that Human Resource Competency and Human Resource Planning jointly exerted a positive and significant influence on Employee Performance. The coefficient of determination (R²) showed that Human Resource Competency and Human Resource Planning collectively explained 73.6% of the variance in Employee Performance. These findings indicate that improving employees' competencies and implementing effective human resource planning can significantly enhance employee performance at the Long Beluah Community Health Center.
ANALISIS PENERAPAN PERHITUNGAN DAN PELAPORAN PPH 21 DALAM MEWUJUDKAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS ANGGOTA DPRD PROVINSI MALUKU) Hardi Fatah Yapono; Amiruddin Amiruddin; Andi Nurwanah
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 2 (2026): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i2.487

Abstract

This study aims to analyze the implementation of Income Tax Article 21 (PPh Article 21) calculation and reporting and to examine its contribution to achieving individual taxpayer compliance among members of the Regional House of Representatives (DPRD) of Maluku Province. The research employs a qualitative method with a descriptive approach to obtain a comprehensive understanding of the actual conditions in the field through observation, in-depth interviews, and documentation. The findings indicate that the implementation of PPh Article 21 calculation and reporting at the Secretariat of the Maluku Provincial DPRD has generally complied with applicable tax regulations, supported by a clear division of tasks and the utilization of the DJP Online and e-Filing systems. However, several obstacles remain, including delays in receiving withholding tax certificates, system disruptions, and limited understanding of changes in tax regulations, which affect the optimization of material tax compliance. This study concludes that the proper implementation of PPh Article 21 calculation and reporting in accordance with tax regulations contributes to achieving individual taxpayer compliance. Nevertheless, improvements in human resource competencies and a better understanding of tax regulations are still required to ensure sustainable and optimal compliance.
PENGARUH CORETAX, PENGETAHUAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN PELAPORAN SPT MASA PPN PADA WAJIB PAJAK BADAN KOTA AMBON Ilham Dani; Asri Ady Bakri; Andi Nurwanah
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 2 (2026): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i2.488

Abstract

This research employed a quantitative approach using primary data collected through questionnaires distributed to Corporate Taxpayers registered in Ambon City. The population consisted of 454 Corporate Taxpayers, with a sample of 82 respondents determined using the Slovin formula. However, only 48 returned questionnaires met the research criteria and were eligible for analysis. The data were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that, partially, the CoreTax variable does not have a significant effect on VAT Periodic Tax Return reporting compliance. This is evidenced by a t-value of 1.505 with a significance level of 0.140 (> 0.05). Meanwhile, the Tax Knowledge variable has a positive and significant effect on VAT Periodic Tax Return reporting compliance, with a t-value of 3.775 and a significance level of 0.000 (< 0.05). Likewise, the Tax Sanctions variable has a positive and significant effect on VAT Periodic Tax Return reporting compliance, with a t-value of 2.813 and a significance level of 0.010 (< 0.05). The coefficient of determination test produced an R Square value of 0.614, indicating that CoreTax, Tax Knowledge, and Tax Sanctions collectively explain 61.4% of the variation in VAT Periodic Tax Return reporting compliance, while the remaining 38.6% is influenced by other factors outside the research model. Based on these findings, it can be concluded that Tax Knowledge and Tax Sanctions are important factors in improving VAT Periodic Tax Return reporting compliance among Corporate Taxpayers in Ambon City, whereas CoreTax has not yet demonstrated a significant influence on tax reporting compliance.
IMPLEMENTASI CORETAX DAN DAMPAKNYA TERHADAP KEMUDAHAN PENGGUNAAN LAYANAN PAJAK BAGI WAJIB PAJAK BADAN: STUDI KASUS PADA PT. PRIMA KONSTRUKSI Sitna Hadija Silawane; Asri Ady Bakri; Muhammad Nur
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 2 (2026): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i2.489

Abstract

This study aims to analyze the implementation of Coretax and its impact on the ease of using tax services for corporate taxpayers at PT. Prima Konstruksi. This research employed a qualitative approach using a phenomenological method to explore users' experiences in implementing the digital tax administration system. Data were collected through observations, in-depth interviews, and documentation involving informants directly engaged in the company's tax administration activities. The findings indicate that the implementation of Coretax significantly improves the ease of tax administration by integrating various tax services into a single digital platform. The system enhances reporting efficiency, accelerates administrative processes, minimizes data entry errors, and facilitates monitoring of corporate tax obligations. Furthermore, Coretax reduces dependence on multiple tax applications previously used separately. However, several challenges were identified during the early implementation stage, including server disruptions, system adjustments, and the need for user adaptation to the new procedures. Overall, the implementation of Coretax has positively influenced the ease of tax services and has the potential to improve corporate taxpayer compliance.
ANALISIS PERHITUNGAN NATURA DAN PENGAKUAN STATUS PEGAWAI ATAS PERHITUNGAN PPH 21 DENGAN TARIF EFEKTIF RATA-RATA (TER) Studi Kasus Universitas Muhammadiyah Maluku Utara Ternate Safitry Ahmad Sia; Amiruddin Amiruddin; Juliyanty Siddik Tjan
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 2 (2026): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i2.490

Abstract

This study aims to analyze the calculation of benefits in kind (natura) and employee status recognition in the calculation of Article 21 Income Tax using the Average Effective Tax Rate (Tarif Efektif Rata-rata/TER) at Muhammadiyah University of North Maluku (UMMU) Ternate. This research employed a qualitative method with a case study approach through observations, interviews, and documentation. The findings indicate that the implementation of Article 21 Income Tax calculation on benefits in kind has generally complied with Government Regulation No. 58 of 2023, Minister of Finance Regulation No. 66 of 2023, and Minister of Finance Regulation No. 168 of 2023 through the application of the Average Effective Tax Rate (TER) supported by the DJP Online system. However, its implementation is still constrained by weaknesses in data management, information system integration, human resource competence, and differences in regulatory interpretation. These findings suggest that regulatory compliance should be supported by effective administrative governance and integrated information systems to optimize the implementation of Article 21 Income Tax on benefits in kind.
PENGARUH KOMPETENSI DAN INSENTIF TERHADAP KINERJA PEGAWAI MELALUI KEPUASAN KERJA PADA DINAS PERHUBUNGAN KABUPATEN PENAJAM PASER UTARA KALIMANTAN TIMUR Nurhalimah M; Sadly Abdul Djabar; Ilham Safar
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 2 (2026): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i2.512

Abstract

This Study aims to analyze the effect of competence and incentives on employee performance through job satisfaction at the Department of Transportation Transportation Agency of North Penajam Paser Regency, East Kalimantan. The research approach uses a quantitative method with an explanatory approach involving 99 respondents taken from the research population. Data analysis uses Partial Least Squares Structural Equation Modelling (PLS-SEM) with SmartPls 3.0. This analysis consists of evaluating the measurement model (Outer Model) which includes Convergent Validity test, Determinant Validity test, Composite Reliability test, AVE values, and continues with assessing the structural model (Inner Model) with explanations of R Square test, Q Square, Direct and Indirect Effect tests, as well as hypothesis testing with t and P values. The analysis results show the hypothesis that Competence has a positive and significant effect on employee performance, Competence has a positive and significant effect on job satisfaction, Incentives do not have a significant effect on employee performance, Incentives have a positive and significant effect on job satisfaction, Competence has a positive and significant effect on performance through job satisfaction, Incentives have a positive and significant effect on performance through job satisfaction, incentives affect employee performance through job satisfaction. These findings show that improving employee performance is influenced not only by competence but also by job satisfaction, which acts as a mediating mechanism in that relationship.
PENGARUH KUALITAS PELAPORAN DAN PENGELOLAAN KEUANGAN TERHADAP AKUNTABILITAS PUBLIK PADA BLUD RUMAH SAKIT UMUM DAERAH dr. H. SOEMARNO SOSROATMODJO KABUPATEN BULUNGAN KALIMANTAN UTARA Norlin Whang; Mujahid Mujahid; Abdul Samad A
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 2 (2026): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i2.514

Abstract

This study aims to examine and analyze the influence of Financial Reporting Quality and Financial Management, both partially and simultaneously, on Public Accountability at the Regional Public Service Agency (BLUD) of dr. H. Soemarno Sosroatmodjo Regional General Hospital, Bulungan Regency, North Kalimantan. This type of research is associative quantitative. The population in this study consisted of 100 employees involved in the financial management of BLUD RSUD dr. H. Soemarno Sosroatmodjo, with a purposive sampling technique resulting in 80 respondents based on the Slovin formula calculation. Data collection was conducted through the distribution of questionnaires that had been tested for validity and reliability. The data analysis methods used were Multiple Linear Regression Analysis, t-test, F-test, and Coefficient of Determination with the assistance of SPSS. The results showed that Financial Reporting Quality partially has a positive and significant effect on Public Accountability; Financial Management partially has a positive and significant effect on Public Accountability; and Financial Reporting Quality and Financial Management simultaneously have a positive and significant effect on Public Accountability.

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