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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 117 Documents
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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 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i1.265

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.
PERAN SKEPTISISME PROFESIONAL, TEKNOLOGI INFORMASI DAN ETIKA AUDITOR DALAM MENINGKATKAN KINERJA AUDITOR Asrini, Asrini; Ingka, Ingka; Rahman, Usman
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.v4i2.267

Abstract

This study aims to analyze the influence of professional skepticism, information technology, and auditor ethics on auditor performance at the Inspectorate of Sidenreng Rappang Regency. Auditor performance is an essential element in supporting accountability and transparency in regional financial management, especially in the public sector, which is vulnerable to irregularities and fraud. Auditors are required to work professionally, objectively, and ethically to ensure that financial statements are presented reliably and in accordance with applicable principles. This research uses a quantitative approach by distributing questionnaires to 36 auditors as respondents. The data analysis technique used is multiple linear regression. The results show that, partially, professional skepticism has a positive and significant effect on auditor performance, information technology has a positive and significant effect on auditor performance, and auditor ethics also has a positive and significant effect on auditor performance. Simultaneously, these three variables also have a positive and significant influence on auditor performance. These findings strengthen attribution theory and the Technology to Performance Chain (TPC) model, and emphasize the importance of professional skepticism, technological competence, and auditor ethics in improving auditor performance.
THE INFLUENCE OF E-COMMERCE ON THE DYNAMICS OF MAKASSAR CITY DEVELOPMENT PLANNING Adiningsih S, Sri Hutami; Wisudawaty, Ika; 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.v4i2.269

Abstract

The development of digital technology has significantly changed the consumption patterns of urban communities in Indonesia, including Makassar City. One of the latest innovations in e-commerce is livestream shopping, a form of online shopping that combines entertainment and real-time transactions. This study aims to analyze the influence of e-commerce livestream shopping on the dynamics of urban development planning, particularly in terms of spatial planning, community economic behavior, and the transformation of the retail sector in Makassar. A quantitative approach was used with survey methods and descriptive analysis of secondary data from various sources. The results show that the rise of livestream shopping activities has driven a shift in spatial functions from physical to digital, and demands new adaptations in urban infrastructure planning, such as internet connectivity and logistics. Furthermore, this phenomenon influences the consumption behavior and lifestyles of urban communities, which are increasingly digitally oriented. The implications of these findings demonstrate the importance of integrating digital planning into Makassar's city development policies to create an environment responsive to digitalization trends. Keywords: shopping, e-commerce, urban planning, digitalization.
INTEGRATING SOCIAL MEDIA AND CONSUMER BEHAVIOR: AN ANALYSIS OF THE EFFECTS OF CONTENT, INFLUENCER CREDIBILITY, AND E-WOM ON PURCHASE INTENTION THROUGH BRAND ENGAGEMENT Asmirani, Sri; Islamiah, Farida
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.v4i2.270

Abstract

This study aims to examine the influence of social media content, influencer credibility, and electronic word of mouth (e-WOM) on consumers’ purchase intention, with brand engagement as a mediating variable. A quantitative, explanatory research design was applied, collecting data from 250 active Instagram users exposed to fashion-related promotional content. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The findings reveal that social media content, influencer credibility, and e-WOM have significant positive effects on both brand engagement and purchase intention, directly and indirectly. Brand engagement acts as a strong mediator linking digital marketing stimuli to consumer behavioral responses. Theoretically, this study reinforces the Stimulus–Organism–Response (S–O–R) framework in explaining digital consumer behavior, while practically, it highlights the importance of authentic content creation, credible influencer selection, and interactive communication management in enhancing consumer engagement and driving purchase intentions through social media platforms.
PENGARUH LIKUIDITAS, SOLVABILITAS DAN AKTIVITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR PROPERTY DAN REAL ESTATE DI BURSA EFEK INDONESIA Saputra, Dasriyan; Harahap, Syanti Dewi; Juhairah, Andi
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.v4i2.271

Abstract

This research aims to determine the effect of liquidity (Current Ratio), solvency (Debt to Equity Ratio), and activity (Total Asset Turnover) on profitability (Return on Asset). This research is quantitative in nature. The population on this study are property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) for 2020-2024 period. The sampling technique used was purposive sampling. The research sample includes 6 companies out of total population of 37 companies. The data analysis technique used is multiple linear regression assisted by SPSS 25 program. The results of the t-test show that partially, the liquidity variable (Current Ratio) has a positive and significant effect on profitability (Return on Asset), the solvency variable (Debt to Equity Ratio) has a negative and significant effect on profitability (Return on Asset), and activity variable has a negative and significant effect on profitability (Returnq on Asset). Meanwhile, the results of the F-test show that simultaneously, liquidity (Current Ratio), solvency (Debt to Equity Ratio), and activity (Total Asset Turnover) have a significant effect on profitability (Return on Asset).
PENGARUH LIKUIDITAS KECUKUPAN MODAL PROFITABILITAS DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDOENSIA Sari, Dina Mustika; Suhartono, Suhartono; Ningsih, Ihdina Aulia
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.v4i2.273

Abstract

This study aims to provide empirical evidence regarding the effect of liquidity, proxied by the loan to deposit ratio; capital adequacy, measured by the Capital Adequacy Ratio; profitability, proxied by return on assets; and managerial ownership on earnings management in banking companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The research employs a quantitative approach using multiple linear regression analysis, processed with SPSS version 25. The population consists of 43 companies, and the sample was selected using a purposive sampling method, resulting in 55 observational data from 11 selected companies. After removing 3 outlier data, the final sample analyzed consisted of 52 data points. The results show that, partially, the loan to deposit ratio, return on assets, and managerial ownership have a positive and significant effect on earnings management. Conversely, the Capital Adequacy Ratio has a negative and significant effect on earnings management. Simultaneously, the loan to deposit ratio, Capital Adequacy Ratio, return on assets, and managerial ownership have a significant effect on earnings management.
ANALISIS EFEKTIVITAS PENERIMAAN PENDAPATAN DAERAH KOTA MAKASSAR TAHUN 2024 BERDASARKAN DATA DJPK KEMENKEU Gaffar, Andi Nurrahma; Adriansyah, Adriansyah; Yusuf, Yulia Yunita; Faisal, Andi; Asmar, Asmar
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.v4i2.274

Abstract

This study aims to analyze the effectiveness of regional revenue collection in Makassar City for the year 2024 based on official data from the Directorate General of Fiscal Balance (DJPK) of the Ministry of Finance of the Republic of Indonesia. The research employs a descriptive quantitative approach focusing on three main components of regional revenue: Local Own-Source Revenue (PAD), Transfers to Regions and Village Funds (TKDD), and Other Legitimate Revenues. The analysis is conducted by calculating the effectiveness ratio between budget realization and targets to assess the region’s fiscal performance. The results show that the overall effectiveness of Makassar City’s regional revenue reaches 82.46%, categorized as moderately effective. Specifically, PAD records an effectiveness of 67.41% (less effective), TKDD 104.77% (highly effective), and Other Legitimate Revenues 59.14% (ineffective). The dominance of TKDD in total revenue indicates a continued high fiscal dependence on the central government, while the relatively low contribution of PAD reflects weaknesses in tax administration and suboptimal digitalization of local financial systems. These findings emphasize that the current level of fiscal effectiveness does not yet reflect ideal fiscal independence. Therefore, the Makassar City Government needs to strengthen PAD enhancement strategies through digitalized tax collection, diversification of revenue sources, institutional capacity building, and performance-based fiscal transfer reforms. These efforts are expected to improve revenue effectiveness and promote sustainable fiscal independence.
PERTUMBUHAN HIJAU DAN PEMBANGUNAN INKLUSIF DI ASEAN: BUKTI DARI ANGKA-ANGKA UTAMA ASEAN 2024 lahila M, Andi Farhami; Jumarni, Jumarni; Gaffar, Andi Nurrahma; Munadhir, Munadhir
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.v4i2.275

Abstract

Penelitian ini bertujuan untuk menganalisis hubungan antara pertumbuhan hijau (green growth) dan pembangunan inklusif (inclusive development) di kawasan ASEAN dengan menggunakan data sekunder dari ASEAN Key Figures 2024. Pendekatan yang digunakan adalah kuantitatif-deskriptif dengan metode komparatif lintas negara terhadap sepuluh anggota ASEAN. Indeks green growth dibentuk dari indikator energi terbarukan, akses energi bersih, elektrifikasi, dan luas hutan, sedangkan indeks inclusive development diukur melalui tingkat kemiskinan, rasio Gini, partisipasi angkatan kerja, dan partisipasi pendidikan dasar. Analisis korelasi Pearson digunakan untuk menguji hubungan antara kedua indeks. Hasil penelitian menunjukkan bahwa terdapat hubungan positif moderat (r = 0,67) antara pertumbuhan hijau dan pembangunan inklusif di kawasan ASEAN. Negara-negara dengan kinerja lingkungan yang tinggi, seperti Vietnam dan Malaysia, juga menunjukkan capaian sosial-ekonomi yang lebih baik dibandingkan negara-negara berpendapatan rendah seperti Myanmar dan Laos. Hal ini menegaskan bahwa kebijakan energi terbarukan, efisiensi sumber daya, dan perlindungan lingkungan dapat berkontribusi pada pemerataan sosial dan kesejahteraan masyarakat. Meskipun demikian, disparitas antarnegara masih besar akibat perbedaan kapasitas fiskal, kesiapan teknologi, dan dukungan kelembagaan. Temuan ini memperkuat pandangan bahwa green growth dan inclusive development bukan dua agenda yang terpisah, melainkan saling melengkapi dalam mewujudkan pembangunan berkelanjutan di ASEAN. Rekomendasi kebijakan meliputi integrasi kebijakan hijau dan sosial dalam Blueprint ASEAN 2040, penguatan pendanaan hijau, dan penerapan prinsip just transition untuk memastikan keadilan sosial dalam transisi menuju ekonomi hijau.
PENGARUH STRATEGI DISKON TERHADAP MINAT BELI MAHASISWA PADA PLATFORM E-COMMERCE Lestari, Tri Desi; Nurhadi N, Muhammad
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.v4i2.278

Abstract

The rapid growth of e-commerce platforms has intensified competition, prompting businesses to utilize various promotional strategies to attract consumers. Among these strategies, discounts are one of the most effective forms of promotion for boosting purchasing interest, especially among students who are known to be price sensitive. This study aims to analyze the influence of discount strategies on students' purchasing interest in the Management Study Program at STIE Amkop Makassar who made purchases through e-commerce platforms. The research used a quantitative approach by distributing questionnaires to 299 respondents selected from the population of active students in the even semester of 2024/2025, based on the Pangkalan Data Pendidikan Tinggi. Data analysis includes validity and reliability testing, as well as simple linear regression to examine the influence of independent variables on purchase interest. The research findings indicate that discount strategies have a positive and significant impact on students' purchase intention, confirming that the perceived economic benefits and value of discounts play a crucial role in shaping consumer behavior in the digital environment. This research contributes to the digital consumer behavior literature and emphasizes the importance of optimizing discount programs in increasing the engagement and interest of student consumers. Practical implications suggest that e-commerce platforms should strengthen the design of discount programs to be more relevant and appealing. Further research is suggested to include additional variables such as trust, service quality, and digital promotion strategies to produce a more comprehensive analysis.
TELAAH FILSAFAT MORAL SEBAGAI DASAR PENGAMBILAN KEPUTUSAN ETIS DALAM AKUNTANSI Putri P , Andi Sri Kumala; Habbe, Abdul Hamid; Panggalung, Gagarin
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.v4i2.280

Abstract

This article aims to examine the concept of moral philosophy as a conceptual basis in ethical decision-making in the accounting profession. The development of the business world and major ethics scandals such as Enron and WorldCom show that ethical failures can cause widespread social and economic harm. This requires accountants to not only have technical ability, but also a strong moral foundation. Ethical decision-making must be rooted in rational moral considerations, not simply formal adherence to professional standards. This research uses a qualitative method with a library research approach, examining scientific literature, professional codes of ethics, and classic works of philosophers. Data analysis is carried out by qualitative content analysis to identify, interpret, and synthesize moral concepts. The results of the study show that moral philosophy, which is generally divided into deontology, utilitarianism, and virtue ethics, provides a comprehensive framework of thinking for accountants. Deontology emphasizes the moral obligation to act honestly and fairly (integrity) regardless of the consequences. Utilitarianism assesses actions based on the greatest benefits to many parties, encouraging accountants to weigh the social impact of their decisions on a wide range of stakeholders. Meanwhile, the Virtue Ethics focuses on the formation of the accountant's character and personal integrity, ensuring that the accountant acts morally correct even without external supervision. These three theories fundamentally strengthen the five fundamental ethical principles set forth by the Code of Ethics of the Indonesian Institute of Accountants (IAI, 2022). Thus, an understanding of moral philosophy is essential to strengthen the basis of accountants' ethical considerations and increase public trust in the credibility of the profession.

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