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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 161 Documents
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ANALISIS PENGARUH KUALITAS FITUR APLIKASI DRIVER SHOOPEFOOD TERHADAP TINGKAT KEPUASAN MITRA DI MAKASSAR Karmila, Karmila
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.v4i2.333

Abstract

The ShopeeFood Driver app is designed to provide opportunities and employment in the online food delivery sector, but it still has several shortcomings related to its features. This study aims to analyze the effect of the quality of the ShopeeFood Driver app's features on the satisfaction level of driver partners in Makassar. In the digital economy, the quality of app features is a crucial factor influencing the effectiveness and satisfaction of ShopeeFood driver partners. This research approach is quantitative and descriptive, with the researcher directly involved in the data collection, observation, and interpretation process in the field. Data were obtained through questionnaires with 20 ShopeeFood driver partners in the Makassar area. The results showed an average feature quality of 3.56 and partner satisfaction of 3.63, which are considered good indicators. This result indicates that the better the feature quality, the higher the partner satisfaction level. This finding confirms that improving the quality of app features has a direct impact on partner satisfaction and loyalty.
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.
FAKTOR PENENTU ADOPSI MEDIA SOSIAL DAN DAMPAKNYA TERHADAP KINERJA PENJUALAN USAHA SEKTOR INFORMAL DI INDONESIA Syahril, Syahril; Muhammad, Fadil; Hamzah, Muh. Qardawi; Ningsih, Selly Kudrati; Islamiah, Farida
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 1 (2026): hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i1.340

Abstract

The informal sector plays a crucial role in the Indonesian economy, accounting for a significant share of labor absorption. However, it is also closely linked to poverty, low productivity, wage inequality, and limited tax revenue and financial deepening. Social media adoption is seen as a business development strategy, yet the majority of informal businesses have not yet adopted it. This study analyzed the influence of social media on sales and the determinants of adoption using linear regression and probit logistic regression. The results indicate that education, owner age, smartphone ownership, and electricity access influence social media adoption, whereas experience does not. Social media also had no significant impact on the sales of informal sector businesses. Keywords: Informal Sector, Social Media, Sales, Business Actors
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.
EKO-INOVASI DALAM PARIWISATA PUSAKA: BAGAIMANA UMKM KULINER LOKAL DI PANGKEP MELESTARIKAN RASA MELALUI RESILIENSI EKO DIGITAL Anas, Agung Muliaman; Alrizqi, Damas Gianlugi; Muchtar, Yulnita
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 1 (2026): hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i1.344

Abstract

The integration of intangible cultural heritage preservation and environmental sustainability presents complex challenges for Micro, Small, and Medium Enterprises (MSMEs) in tourism destinations, particularly within conservation areas such as UNESCO Global Geoparks. This study aims to investigate the dynamics of eco-innovation in the traditional culinary sector of Pangkajene and Kepulauan (Pangkep) Regency, South Sulawesi. Employing a mixed-methods research design combining quantitative surveys and in-depth case studies, this research analyzes three primary heritage commodities: Dange cake, Milkfish (Bandeng) processing, and Sop Saudara. The findings reveal a strong "Authenticity Paradox," where Dange producers maintain wood-fired cooking methods to preserve authentic sensory profiles while incrementally adopting biodegradable packaging innovations. Conversely, the Milkfish processing sector demonstrates high adoption of the circular economy through the transformation of fish scale waste into value-added products. This research also introduces the concept of "Eco-Digital Resilience" as a novel adaptive mechanism, where supply chain digitalization is proven to enhance resource efficiency and facilitate the narrative marketing of green products. The study concludes that the success of eco-innovation in Geopark regions relies not on total technological substitution, but on a hybrid approach that harmonizes ecological efficiency with local wisdom values.
Analysis of Tax Compliance Challenges in Indonesia: Perspectives of Digitalization, Regulation, and Tax Literacy Adiningsih S, Sri Hutami; S, Ratnah; Pratama, Is Arianto; Kurniawan , Kurniawan
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 1 (2026): hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i1.345

Abstract

This study analyzes various challenges affecting tax compliance improvement in Indonesia through a literature review using a descriptive qualitative approach. Findings indicate that low tax literacy, regulatory complexity, barriers to digitalization, high compliance costs, and low public trust are the main factors hindering taxpayer compliance. Meanwhile, digitalization such as e-filing and e-billing have facilitated tax administration, but are not yet optimal due to digital literacy constraints. Efforts to improve compliance require ongoing education, regulatory simplification, improved public services, and increased government transparency.
PERAN DIGITAL MARKETING DI ERA DIGITALISASI DALAM MENDORONG PERTUMBUHAN UMKM DI KABUPATEN BANTAENG Fadilah T, Annisah Nurul; Sumarni, Marini; Jamal, Miftahul Nurjannah
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 1 (2026): hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i1.346

Abstract

This study aims to analyze the role of digital marketing in driving the growth of Micro, Small, and Medium Enterprises (MSMEs) in Bantaeng Regency, with a focus on digital marketing strategies and their impact on product visibility and sales. Using a qualitative approach through in-depth interviews and observations of two MSMEs: Laura Clothing Store and Indah Learning Tutoring, the results show that digital marketing through TikTok, Instagram, WhatsApp, and Shopee is effective in expanding market reach, increasing brand awareness, and product sales. The strategies implemented include SEO, content marketing, social media marketing, and paid advertising. However, MSMEs face challenges such as budget constraints, difficulty managing content, and a lack of technical knowledge. The study concludes that digital marketing has great potential to support MSME growth, but requires adaptive strategies and training and guidance to overcome these obstacles.

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