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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 133 Documents
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TINGKAT TRANSPARANSI PENGELOLAAN KEUANGAN DANA DESA DI DESA KEBO KECAMATAN LILIRILAU KABUPATEN SOPPENG Tahir, Ratih Purwati; Syadaruddin, Andi; Muhtar, Muhtar
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.v4i2.312

Abstract

Qualitative research was used in this study, aiming to describe and describe events and phenomena that occurred in Kebo Village, Lilirilau District, Soppeng Regency, including transparency in the planning, implementation, and supervision of Village Fund Budget (ADD) financial management. The results of the study indicate that the village government is committed to implementing accountable and regulatory-compliant governance. The implementation of transparency not only increases public trust but also strengthens the effectiveness of the financial planning process that is responsive to village needs. The Kebo Village Government has complied with laws and regulations when conducting accountability reports. Compliance with regulations indicates that the village government has implemented the final measure of transparency, namely a legal system that guarantees openness in financial management.
ANALISIS MANAJEMEN SUMBER DAYA MANUSIA TERHADAP KINERJA KARYAWAN PADA CV. RIGEN TIMUR RAYA KOTA MAKASSAR Sudirman, Sudirman; Hamri, Hamri; Suwardy, Suwardy; Asrul, Ihwal; Susilo, Melisa Yanuar
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.v4i2.313

Abstract

This research analyzes human resource management (HRM) strategies and practices and their impact on employee performance at CV. Rigen Timur Raya, an electrical telecommunication company. The study's background stems from indications of low productivity, high turnover, and low employee job satisfaction due to suboptimal HRM. Using a descriptive qualitative approach, data was collected through interviews, observations, and documentation, then analyzed thematically and via SWOT. Findings reveal that the company's HRM practices are informal: recruitment is based on acquaintances, training is unstructured, compensation lacks transparency, and performance appraisals are subjective. These factors lead to low motivation and job satisfaction, despite a family-like atmosphere being a strength. It is recommended that CV. Rigen Timur Raya improve its recruitment and selection systems, strengthen training and development programs, create a fair and transparent compensation system, and enhance performance appraisals and career paths. These improvements are expected to sustainably boost employee performance and satisfaction.
The IMPACT OF FLOOD DISASTER ON THE ECONOMY OF THE COMMUNITY IN BUNTU BARANA VILLAGE WEST SULI DISTRICT (2024) Mahmut, Cici; Haeruddin, Nisa
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.v4i2.314

Abstract

Tujuan penelitian ini untuk mengetahui Dampak Bencana Banjir terhadap Perekonomian Masyarakat di Desa Buntu Barana Kecamatan Suli Barat. Teknik pengumpulan data yaitu observasi, wawancara dan dokumentasi. Jenis penelitian kualitatif deskriptif. Sumber data yaitu data primer dan data sekunder. Hasil penelitian disimpulkan bahwa bencana banjir di Desa Buntu Barana tahun 2024 memberikan dampak negatif terhadap perekonomian masyarakat, terutama bagi mereka yang bergantung pada sektor pertanian, peternakan, dan usaha kecil, dengan kerugian besar akibat gagal panen, kematian hewan ternak, dan terhambatnya aktivitas perdagangan. Selain itu, fasilitas pendidikan dan kesehatan mengalami kerusakan parah, mengganggu proses pembelajaran dan akses layanan kesehatan, sementara kerusakan rumah dan lingkungan yang tidak higienis menambah beban ekonomi dan kesehatan masyarakat. Meskipun telah ada bantuan dari pemerintah dan lembaga swadaya masyarakat berupa dana tunai, material bangunan, dan layanan kesehatan darurat, bantuan tersebut dinilai belum mencukupi dan proses penyalurannya lambat, sehingga diperlukan upaya lebih lanjut untuk memulihkan kondisi ekonomi, pendidikan, kesehatan, dan tempat tinggal masyarakat secara menyeluruh.
PENGARUH PEMASARAN DIGITAL DAN KUALITAS PRODUK TERHADAP PENJUALAN HASIL TANGKAPAN NELAYAN KONAWE UTARA Qasas, Ahsan; Setyawati, Indri; Mirad, Mirad
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.v4i2.315

Abstract

Penelitian ini bertujuan untuk mengetahui (1) pengaruh pemasaran digitl terhadap penjualan hasil tangkapan ikan nelayan, (2) pengaruh kualitas produk terhadap penjualan hasil tangkapan ikan nelayan, (3) pengaruh pemasaran digital dan kualitas produk terhadap penjualan hasil tangkapan ikan nelayan. Jumlah sampel dalam penelitian ini sebanyak 100 responden. Hasil penelitian menunjukkan bahwa Pemasaran digital sangat berpengaruh baik pada penjualan hasil tangkapan ikan nelayan sebesar 0,298. Kualitas produk terbukti mempunyai pengaruh positif sebesar 0,678 terhadap penjualan.
KEMAMPUAN MANAJERIAL DAN AGRESIVITAS PAJAK : STUDI PADAPERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2019-2024) Anti, Anti; Arman, Andi; Mira, Mira
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.v4i2.320

Abstract

This study aims to examine the effect of managerial ability on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2024 period. In addition to the independent variable of managerial ability proxied by Asset Turnover (ATO), this study also employs control variables including profitability (Return on Assets), firm size, leverage (DER), capital expenditure, and SG&A expenses. The research method used is quantitative with a purposive sampling technique, resulting in a total of 198 observations from 33 manufacturing companies over six years of observation. Data analysis was conducted using panel data regression with the Pooled OLS model using EViews 13 software. The results showed that the independent variable of managerial ability has no significant effect on tax aggressiveness. Similarly, the control variables of profitability, firm size, leverage, capital expenditure, and SG&A expenses all showed no significant effect on the level of tax aggressiveness of manufacturing companies in Indonesia during the observation period. The Adjusted R-squared value of 0.89% indicates that the research model has a very low ability to explain the variation in tax aggressiveness, while the remaining 99.11% is influenced by other factors outside the research model.
PENGARUH PROMOSI PENJUALAN TERHADAP IMPULSE BUYING MAHASISWA UNIVERSITAS ICHSAN SIDENRENG RAPPANG PENGGUNA SHOPEE INDONESIA Nurwafiyyah, Auliyah; Sutrisno, Sutrisno; Heady S, Muhammad G. Try; Makmur, Mariam
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.v4i2.322

Abstract

This study aims to assess the influence of sales promotion on impulse buying behavior among students of Universitas Ichsan Sidenreng Rappang who are active users of the Shopee Indonesia e-commerce platform. As part of the digital-native generation, students are considered highly responsive to various promotional stimuli, making them more susceptible to unplanned purchases. A quantitative research approach was employed, using a survey method. The sample consisted of 86 purposively selected students from various academic programs who regularly use Shopee. Data were collected through questionnaires, and analyzed using simple linear regression, partial t-test, and the coefficient of determination (R²). The results indicate that sales promotion has a positive and significant effect on impulse buying, as evidenced by a t-value of 8.607, which exceeds the critical value of 1.662, and a significance level of 0.000 < 0.05. Promotional tools such as free samples, coupons, cashback, price discounts, direct gifts, and events were found to effectively capture consumer attention and trigger impulsive purchase behavior. The study concludes that Shopee’s sales promotion strategies are effective in stimulating unplanned buying decisions among university students. This research suggests that students should develop more conscious buying habits in response to promotional offers. Sellers are encouraged to strategically utilize available promotional features, while Shopee is advised to continuously innovate and implement ethical promotion strategies. Future research is recommended to explore additional variables that may influence impulse buying behavior in the digital marketplace.
STRATEGI PENGEMBANGAN UMKM BERBASIS DIGITAL DI KABUPATEN BANGGAI DALAM MENINGKATKAN DAYA SAING Nova, Vivian; Jufri , Rifqah Ramdhana; Lukman, Andi Muhammad; Nur , Amal; Muhtar, Muhtar
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.v4i2.324

Abstract

The rapid development of digital technology in recent years has created significant opportunities for Micro, Small, and Medium Enterprises (MSMEs) to improve operational efficiency, expand market reach, and strengthen competitiveness amid increasingly dynamic and competitive market conditions. Banggai Regency, as one of the regions experiencing rapid MSME growth, has also felt the impact of these changes. However, this progress is accompanied by various challenges, particularly the low level of digital literacy, limited access to capital, and the ability of business actors to adapt to new technologies. This study aims to analyze relevant and effective digital-based MSME development strategies to enhance the competitiveness of business actors in Banggai Regency. A descriptive qualitative approach was employed, with data collected through in-depth interviews with MSME actors, officials from the Office of Cooperatives and MSMEs, and business facilitators within the region. This method was chosen to obtain a comprehensive understanding of field conditions and the actual needs of MSMEs in their digital transformation process. The findings indicate that MSME strengthening strategies must focus on comprehensive digital transformation, including training on e-commerce platforms, optimization of social media for marketing, enhancement of digital branding, and the utilization of digital financial services such as e-wallets and fintech lending. Furthermore, collaboration among local governments, MSME communities, financial institutions, and private stakeholders plays a crucial role in building a sustainable digital ecosystem. Based on these findings, this study recommends the development of an integrated digital ecosystem in Banggai Regency, the establishment of local business incubators to provide continuous assistance to business actors, and the acceleration of technology-based access to capital. These efforts are expected to strengthen the adaptive capacity of MSMEs and improve their competitiveness in the digital economy era.
TRANSFORMASI MANAJEMEN SUMBER DAYA MANUSIA DI ERA DIGITAL: LITERATURE REVIEW Asike, Ades; Dinsar, Arfandy; Muslimin, Ulyana
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.v4i2.327

Abstract

The digital transformation of Human Resource Management (HRM) has become a strategic issue in response to rapid technological advancements and changing organizational environments. This study aims to systematically examine the development, key themes, and challenges of digital HRM transformation through a systematic literature review (SLR). Literature was collected from reputable academic databases, including Scopus, Web of Science, ScienceDirect, and Google Scholar, covering publications from 2015 to 2024. The findings indicate that HRM transformation encompasses the digitalization of HR processes, the adoption of artificial intelligence and HR analytics, the strategic repositioning of the HR function, and changes in employee experience and work patterns. Nevertheless, the literature also highlights critical challenges related to ethical concerns, algorithmic bias, data privacy, and digital capability readiness. This study concludes that digital HRM transformation represents a complex and ongoing socio-technical process that requires the integration of technology, human capabilities, and organizational strategy. The findings are expected to contribute to the advancement of digital HRM literature and provide conceptual insights for managerial practice and future research.
PERAN SKEPTISISME PROFESIONAL, TEKNOLOGI INFORMASI DAN ETIKA DALAM MENINGKATKAN KINERJA AUDITOR Ingka, Ingka; Asrini, Asrini; 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.v4i2.330

Abstract

This study aims to analyze the influence of professional skepticism, information technology, and auditor ethics on auditor performance at the Sidenreng Rappang Regency Inspectorate. Auditor performance is an important element in supporting accountability and transparency in regional financial management, especially in the public sector, which is prone to irregularities and fraud. Auditors are required to work professionally, objectively, and ethically to ensure that financial reports are presented reliably and in accordance with applicable principles. This study used a quantitative approach with a questionnaire distributed to 36 auditors as respondents. The data analysis technique used was multiple linear regression. The results of the study indicated that, partially, professional skepticism had a positive and significant effect on auditor performance, information technology had a positive and significant effect on auditor performance, and auditor ethics had a positive and significant effect on auditor performance. Simultaneously, all three variables also significantly influence overall auditor performance.of technology, and enforcement of ethics in improving the quality of public sector audits.
ANALISIS PENGARUH PROMOSI USAHA PONDOK LAUNDRY DI MAKASSAR TERHADAP PENJUALAN MENGGUNAKAN METODE UJI ANALISIS REGRESI SEDERHANA Suwanti, Ratih
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.v4i2.332

Abstract

This research aims to determine the effect of promotion on sales volume at Pondok Laundry, Makassar, using a simple linear regression analysis method. The data used is primary data from 2025, covering sales and promotion activities. The analysis was performed using SPSS version 25.0. The results of the study show a regression equation of Y = 22,297 + 2,468X. The statistical tests indicate that promotion has a positive and significant effect on sales. This is evidenced by the regression coefficient of 2.468, which means every one-unit increase in promotion results in an increase in sales by 2.468 units. Therefore, the implementation of effective promotional strategies is highly recommended for business owners to optimize turnover and maintain business continuity in a competitive market.

Page 13 of 14 | Total Record : 133

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