Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang
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.
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<![CDATA[PENGARUH LITERASI KEUANGAN DAN SISTEM PEMBAYARAN DIGITAL TERHADAP KINERJA UMKM DI KECAMATAN MARITENGNGAE KABUPATEN SIDENRENG RAPPANG ]]>
<![CDATA[Mas’ud, Busrin Raihana]]>;
<![CDATA[B, Isma]]>;
<![CDATA[Fadlina, Fadlina]]>
<![CDATA[ Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal ]]>
Publisher : <![CDATA[Universitas Ichsan Sidenreng Rappang ]]>
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DOI: 10.61912/jeinsa.v4i2.347
<![CDATA[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.]]>
<![CDATA[PENGARUH KUALITAS PRODUK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN : STUDI KASUS CAFE REZA KABUPATEN SIDENRENG RAPPANG ]]>
<![CDATA[Herman, Nahdatul Putri]]>;
<![CDATA[Kadir, Abdul]]>;
<![CDATA[Basri, Jumriah]]>
<![CDATA[ Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal ]]>
Publisher : <![CDATA[Universitas Ichsan Sidenreng Rappang ]]>
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DOI: 10.61912/jeinsa.v4i2.348
<![CDATA[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.]]>
<![CDATA[TINGKAT PENGARUH MOTIVASI KERJA DAN GAYA KEPEMIMPINAN TERHADAP KINERJA TENAGA PENDIDIK DI SMP NEGERI 3 POLEWALI KABUPATEN POLEWALI MANDAR ]]>
<![CDATA[Pratama, Moch. Givan Andra]]>;
<![CDATA[Ruslan, Reka]]>;
<![CDATA[Mappellawa, Andi]]>;
<![CDATA[Sudirman, Sudirman]]>;
<![CDATA[Hamri, Hamri]]>
<![CDATA[ Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal ]]>
Publisher : <![CDATA[Universitas Ichsan Sidenreng Rappang ]]>
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DOI: 10.61912/jeinsa.v4i2.349
<![CDATA[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.]]>
<![CDATA[PENGARUH KESENJANGAN PENDIDIKAN DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI PADA DINAS SOSIAL KOTA MAKASSAR ]]>
<![CDATA[Wulandari, Andi Dwi]]>;
<![CDATA[Hamid, Muliyadi]]>;
<![CDATA[Safar, Ilham]]>
<![CDATA[ Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 1 (2026): hal ]]>
Publisher : <![CDATA[Universitas Ichsan Sidenreng Rappang ]]>
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DOI: 10.61912/jeinsa.v5i1.350
<![CDATA[This study aims to analyze the effect of educational disparity and work motivation on employee performance at the Social Service Office of Makassar City. The study employed a quantitative approach using a survey method. The research population consisted of all 90 employees of the Social Service Office of Makassar City, who were entirely selected as the sample using a total sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS. The results indicate that educational disparity does not have a significant partial effect on employee performance. In contrast, work motivation has a positive and significant effect on employee performance. Simultaneously, educational disparity and work motivation significantly influence employee performance. The coefficient of determination shows that a substantial proportion of employee performance variation can be explained by the two independent variables, with work motivation identified as the most dominant factor. These findings suggest that improving employee performance in social service institutions can be more effectively achieved by strengthening work motivation, accompanied by continuous management of educational disparities through training and capacity development programs.]]>
<![CDATA[PENGARUH SERVANT LEADERSHIP, MOTIVASI KERJA, DAN BUDAYA KERJA TERHADAP KINERJA APARATUR SIPIL NEGARA DI UNIT PELAKSANA TEKNIS PUSAT PELAYANAN REHABILITASI SOSIAL ANAK INANG MATUTU MAKASSAR ]]>
<![CDATA[Sumadi, Dewi Rospianti]]>;
<![CDATA[Safar, Ilham]]>;
<![CDATA[Bidol, Syamsuddin]]>
<![CDATA[ Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 1 (2026): hal ]]>
Publisher : <![CDATA[Universitas Ichsan Sidenreng Rappang ]]>
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DOI: 10.61912/jeinsa.v5i1.351
<![CDATA[This study analyzes the influence of servant leadership, work motivation, and work culture on the performance of civil servants, both partially and simultaneously. The research uses a quantitative approach with a survey method. The research population is all ASN at UPT PPRSA Inang Matutu, with a saturated sampling sampling technique. Data were collected through questionnaires, observations, and documentation, then analyzed using multiple linear regression. The results of the partial test showed that servant leadership had a positive and significant effect on the performance of ASN (t = 4.009; Sig. = 0.000), while work motivation had no significant effect (t = 0.293; Sig. = 0.771). Work culture has a positive and significant effect on the performance of ASN (t = 5.560; Sig. = 0.000). Simultaneously, the three variables had a significant effect on the performance of ASN (F = 41.622; Sig. = 0.000) with a determination coefficient (R²) of 0.739. This finding confirms that the improvement in ASN performance is stronger determined by strengthening servant leadership and strengthening work culture, while work motivation is not the main determinant in the context of UPT PPRSA Inang Matutu.]]>
<![CDATA[INTEGRATION OF SUSTAINABLE DEVELOPMENT GOALS (SDGs) IN SOCIAL ENTREPRENEURSHIP PRACTICES IN MAROS REGENCY ]]>
<![CDATA[Hidayat, Rahmat]]>;
<![CDATA[Hakim, Noor Hasana]]>;
<![CDATA[Muh Syata, Wahyu]]>
<![CDATA[ Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 1 (2026): hal ]]>
Publisher : <![CDATA[Universitas Ichsan Sidenreng Rappang ]]>
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DOI: 10.61912/jeinsa.v5i1.352
<![CDATA[Penelitian ini menganalisis integrasi Sustainable Development Goals (SDGs) dalam praktik kewirausahaan sosial serta pengaruhnya terhadap kinerja keberlanjutan di Kabupaten Maros. Kewirausahaan sosial semakin dipandang sebagai instrumen strategis pembangunan daerah, namun bukti empiris mengenai operasionalisasi SDGs pada level kabupaten masih terbatas. Penelitian menggunakan pendekatan kuantitatif eksplanatori dengan pengumpulan data melalui survei kepada pelaku usaha sosial dan dianalisis menggunakan Partial Least Squares-Structural Equation Modeling. Hasil penelitian menunjukkan bahwa integrasi SDGs berpengaruh signifikan terhadap kinerja keberlanjutan baik secara langsung maupun tidak langsung melalui orientasi inovasi sebagai variabel mediasi parsial. Pelaku usaha yang menginternalisasi prinsip SDGs terutama pekerjaan layak dan pertumbuhan ekonomi, pengurangan ketimpangan, serta konsumsi dan produksi yang bertanggung jawab menunjukkan kinerja ekonomi, sosial, dan lingkungan yang lebih kuat. Orientasi inovasi berperan penting dalam menerjemahkan komitmen normatif SDGs menjadi capaian kinerja yang terukur. Penelitian ini berkontribusi pada pengembangan model empiris integrasi SDGs dalam kewirausahaan sosial berbasis konteks lokal serta menegaskan pentingnya dukungan kebijakan dan ekosistem inovasi untuk memperkuat pembangunan daerah berkelanjutan.]]>
<![CDATA[STRATEGI KOMUNIKASI UMKM DENGAN PELANGGAN DALAM MENINGKATKAN KEPERCAYAAN MEREK : KAJIAN LITERATUR ]]>
<![CDATA[Saiyed, Rahma]]>;
<![CDATA[Kalsum, Ummu]]>;
<![CDATA[Said, Akbar]]>
<![CDATA[ Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal ]]>
Publisher : <![CDATA[Universitas Ichsan Sidenreng Rappang ]]>
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DOI: 10.61912/jeinsa.v4i2.353
<![CDATA[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.]]>
<![CDATA[PENGARUH INKLUSI, LITERASI, DAN PENGELOLAAN KEUANGAN TARHADAP KINERJA UMKM SEKTOR KULINER DI KABUPATEN PANGKAJENE DAN KEPULAUAN ]]>
<![CDATA[Ayu, Sri]]>;
<![CDATA[Risal, Risal]]>
<![CDATA[ Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal ]]>
Publisher : <![CDATA[Universitas Ichsan Sidenreng Rappang ]]>
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DOI: 10.61912/jeinsa.v4i2.354
<![CDATA[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.]]>
<![CDATA[Implementasi Jual Beli di Muka dalam Perspektif Syariah pada Bank dan Lembaga Keuangan Syariah ]]>
<![CDATA[Dalimunthe, Razi Azwar Syahbudin]]>;
<![CDATA[Dalimuth, Halimahtus Sakdiah]]>;
<![CDATA[Hasibuan, Abdul Nasser]]>
<![CDATA[ Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal ]]>
Publisher : <![CDATA[Universitas Ichsan Sidenreng Rappang ]]>
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DOI: 10.61912/jeinsa.v4i2.260
<![CDATA[Forward sale (prepaid sale) is a form of transaction that involves payment in advance for goods or services that are agreed to be delivered at a later date. In the context of Islamic finance, the concept of forward sale serves as the foundation for several contracts, one of which is murabahah, the most commonly implemented contract in Islamic banking practices. Essentially, murabahah is a sales contract in which the seller discloses the cost price of an item and adds a mutually agreed profit margin. Thus, murabahah can be viewed as a specific form of forward sale that has been adapted to comply with sharia principles namely, the clarity of price, object, delivery time, and the absence of riba (usury) and gharar (uncertainty). This article aims to analyze the implementation of the murabahah contract from a sharia perspective in Islamic banks and financial institutions in Indonesia. The rapid growth of Islamic banking in Indonesia necessitates clarity in the concept and application of murabahah contracts to ensure compliance with Islamic law. The study employs a qualitative approach through literature review and analysis of policies and fatwas issued by the National Sharia Council of the Indonesian Ulema Council (DSN-MUI). The findings indicate that the practice of forward sale in the form of murabahah contracts can be implemented in accordance with sharia principles by emphasizing fairness, contract transparency, and supervision by the Sharia Supervisory Board (DPS) to ensure sharia compliance.]]>
<![CDATA[IMPLEMENTASI PSAK NOMOR 46 ATAS PAJAK PENGHASILAN BADAN PADA LAPORAN KEUANGAN YAYASAN DEWI NATALIA KOTA MAKASSAR ]]>
<![CDATA[Rosmayani, Rosmayani]]>;
<![CDATA[Natalia, Dewi]]>;
<![CDATA[Susilo, Melisa Yanuar]]>;
<![CDATA[Utami, Dina]]>;
<![CDATA[Sutomo, Andi]]>
<![CDATA[ Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal ]]>
Publisher : <![CDATA[Universitas Ichsan Sidenreng Rappang ]]>
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DOI: 10.61912/jeinsa.v4i2.262
<![CDATA[This research was conducted by the author to determine the implementation of PSAK No. 46 on Corporate Income Tax in the financial statements of the Dewi Natalia Foundation in Makassar City. This research was conducted at the Dewi Natalia Foundation office in Makassar, a business entity engaged in education and social services. This study used a qualitative descriptive analysis method to uncover facts, circumstances, phenomena, variables, and conditions that occurred during the research period. The results indicate that the Dewi Natalia Foundation has not fully implemented PSAK No. 46 in its financial statements. In its income statement, the Dewi Natalia Foundation does not disclose or include deferred tax expense because management believes that the realization of this deferred tax is not yet certain.]]>
