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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 176 Documents
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PENGAWASAN BERBASIS ICT TERHADAP DISIPLIN KERJA PEGAWAI: PERAN MODERASI LITERASI DIGITAL DALAM KONTEKS WILAYAH PESISIR Shalahuddin, Shalahuddin; Nursia, Nursia; Kurnia M, Fakhruddin; Darmawan, Dedy; Adi, Tiomy Butsianto; 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.v4i2.373

Abstract

This study aims to analyze the effectiveness of information and communication technology (ICT)-based monitoring on employee work discipline by considering the moderating role of digital literacy within the context of coastal areas. The study employs a systematic literature review approach using bibliometric analysis of 146 documents obtained from the Scopus database. The findings indicate that research on ICT and employee performance has shown a significant upward trend over the past decade and is predominantly concentrated in the fields of business and management. The thematic analysis reveals that ICT has the potential to improve work discipline through more transparent and real-time monitoring systems; however, its impact is not direct. The effectiveness of ICT is influenced by psychological factors, organizational conditions, and employees’ level of digital literacy. Additionally, ICT usage may also generate negative effects such as work stress and resistance to technology. This study highlights digital literacy as a moderating variable that strengthens the relationship between ICT-based monitoring and employee work discipline. Furthermore, the coastal context plays a crucial role in influencing ICT implementation due to limitations in infrastructure and technological access. This research contributes to the development of a conceptual model integrating ICT, digital literacy, and regional context in enhancing employee work discipline.
ANALISIS LITERATUR MENGENAI HUBUNGAN KOMPETENSI AUDITOR DAN KUALITAS AUDITANALISIS LITERATUR MENGENAI HUBUNGAN KOMPETENSI AUDITOR DAN KUALITAS AUDIT Polapa, Lianti; Bilondatu, Nikma; Radjak Masjhur, Mohamad Abdul
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.v4i2.374

Abstract

This study aims to conduct a Systematic Literature Review (SLR) to identify research trends, methodological approaches, and patterns of empirical findings regarding the relationship between auditor competence and audit quality. The study follows the PRISMA guidelines in the processes of identification, selection, and synthesis of the literature. The literature search was carried out through the Scopus, Web of Science, ScienceDirect, and Google Scholar databases, covering publications from 2020 to 2025. Articles were selected based on predetermined inclusion and exclusion criteria, resulting in 35 studies being analyzed using thematic analysis and narrative synthesis approaches. The results of the review indicate that auditor competence generally has a positive effect on audit quality, particularly through aspects of professional knowledge, audit experience, and auditors’ technical skills. The literature also shows that this relationship is often influenced by other factors such as auditor independence, professional skepticism, and time pressure in audit execution. In addition, most studies employ a quantitative survey-based approach, while qualitative studies remain relatively limited. This review also identifies variations in findings influenced by differences in research contexts and variable measurement methods. Overall, this SLR provides a comprehensive synthesis of the relationship between auditor competence and audit quality and highlights the importance of developing auditors’ professional competence to improve audit quality. These findings have implications for future research, audit practice, and policy development in enhancing professional auditing standards.
PENGARUH MENTAL HEALTH TERHADAP KINERJA MELALUI MOTIVASI KERJA PADA KARYAWAN BPJS KETENAGAKERJAAN MAKASSAR Widayanti Yusuf; Ramlawati Ramlawati; Taupan Taupan
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.v5i1.375

Abstract

This study aims to analyze the effect of mental health on employee performance, the effect of mental health on work motivation, the effect of work motivation on employee performance, and to examine the role of work motivation as an intervening variable in the relationship between mental health and employee performance at BPJS Ketenagakerjaan Makassar Branch. This research was conducted at the BPJS Ketenagakerjaan Makassar Branch Office, South Sulawesi, from January to February 2026. The population in this study consisted of all employees, totaling 91 individuals. The sampling technique used was the census method, where the entire population was taken as the research sample. The data used were primary data obtained through interviews and questionnaire distribution to respondents. Data analysis was carried out using path coefficient analysis based on Partial Least Squares (PLS) with the assistance of SmartPLS software. The results of the study show that: (1) mental health has a positive and significant effect on performance; (2) mental health has a positive and significant effect on work motivation; (3) work motivation has a positive and significant effect on employee performance at BPJS Ketenagakerjaan; and (4) work motivation significantly mediates the relationship between mental health and employee performance, indicating that improvements in employees’ mental health can enhance performance both directly and indirectly through increased work motivation.
PERAN DIGITAL TRANSFORMATION MEMODERSI PENGARUH PUBLIC SERVICE MOTIVATION DAN KEPUASAN KERJA TERHADAP WORK LIFE BALANCE PADA PT. JASA RAHARJA (PERERO) WILAYAH SULAWESI UTARA Miringan, Stevan Elisender; Rahmisyari, Rahmisyari; Puyo, Marten
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.v5i1.381

Abstract

This study aims to determine the Role of Digital Transformation in Moderating the Influence of Public Service Motivation and Job Satisfaction on Work Life Balance at PT. Jasa Raharja (perero) in North Sulawesi Region. This study uses a quantitative approach with an explanatory research design, data was collected from 62 respondents through a survey and analyzed with Structural Equation Modeling (SEM) via SmartPLS 3.0. The results of the study indicate that public service motivation has no significant effect on work life balance. This result is evidenced by the P Value value greater than the sig value (0.379 > 0.05). Job Satisfaction has a positive and significant effect on work life balance. This result is evidenced by the P Value value smaller than the sig value (0.000 < 0.05). Digital transformation has a positive and significant effect on work life balance. This result is evidenced by the P Value value smaller than the sig value (0.013 < 0.05). Digital transformation plays a moderating role in the relationship between public service motivation and work life balance. This result is proven by the P Value being smaller than the sig value (0.014 < 0.05) and digital transformation cannot play a moderating role in the relationship between job satisfaction and work-life balance. This result is proven by the P Value being greater than the sig value (0.305 > 0.05)
THE STRATEGIC ROLE OF ACCOUNTING INFORMATION SYSTEMS IN ENHANCING THE EFFECTIVENESS OF BUDGET PREPARATION AND IMPLEMENTATION Masrullah, Masrullah; Putri P, Andi Sri Kumala; Nirwana, Nirwana; Indrijawati, Aini
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.v5i1.384

Abstract

This study aims to examine the role of Accounting Information Systems in the preparation and implementation of budgets at the Department of Trade and Industry of Gowa Regency. Accounting Information Systems play an important role in providing accurate, relevant, and timely information to support decision-making processes, particularly in budget management within government institutions. The research employed a qualitative descriptive method. The types of data used in this study consisted of primary and secondary data. Data collection techniques were carried out through observation, interviews, and documentation. Data analysis was conducted through the processes of data collection, data reduction, data presentation, and conclusion drawing. The results of the study indicate that Accounting Information Systems play a significant role in supporting the budget preparation process through the provision of integrated and systematic data. Furthermore, in budget implementation, Accounting Information Systems assist in recording, reporting, and budget control processes, thereby improving the effectiveness and efficiency of financial management. Nevertheless, several obstacles remain, including limitations in human resources and the suboptimal utilization of the system.
PERAN PEMERINTAH DAERAH DALAM PENYELESAIAN KONFLIK AGRARIA : PENDEKATAN YURIDIS EMPIRIS DI PINRANG Rahmi Rahmi; Zainal Said; Rezky Hidayah; Islamiyah Islamiyah; Ibnu Munzir; Andri Saputra
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.v5i1.402

Abstract

This study aims to analyze the role of local government in resolving agrarian conflicts through an empirical juridical approach in Maccorawalie Village, Pinrang Regency. Agrarian conflict is a complex and multidimensional issue influenced by unequal land ownership, overlapping regulations, weak legal protection, and conflicts of interest between communities, the government, and private sectors. This research employed an empirical juridical legal research method with a qualitative descriptive approach. Data were collected through interviews, observations, and documentation using both primary and secondary data sources relevant to the research problem. The findings reveal that the role of local government in resolving agrarian conflicts has not been carried out optimally. The local government, which should function as a mediator, facilitator, regulator, and coordinator, has not been able to perform these roles effectively. This is reflected in the absence of mediation efforts, weak facilitation for the community, lack of policy intervention, and poor coordination among institutions. In addition, the effectiveness of the local government’s role is influenced by legal uncertainty, limited authority, weak institutional coordination, lack of active government involvement, and allegations of land mafia practices. The implementation of agrarian conflict resolution also demonstrates a gap between normative law (das sollen) and the realities in practice (das sein). This research is expected to contribute to the development of agrarian law studies and serve as an evaluation material for the government in creating a more effective, fair, and sustainable agrarian conflict resolution system.
PRIVACY BY DESIGN SEBAGAI INSTRUMEN PERLINDUNGAN KONSUMEN: INTEGRASI ISO 31700-1:2023 KE DALAM REGULASI PRODUK & LAYANAN DIGITAL DI INDONESIA Rahmi Rahmi; Zainal Said; Rezky Hidayah; Nur Ali Padengka; Nursyamsi Mahmud; Ririn Pratiwi
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.v5i1.403

Abstract

This study aims to analyze the implementation of the Privacy by Design concept as an instrument of digital consumer protection in Case Number 235/Pdt/G/2020/PN.Jkt.Pst concerning the Tokopedia data breach, as well as to examine the relevance of integrating ISO 31700-1:2023 standards into Indonesian digital regulations. This research employs a normative legal method using statutory, case, and conceptual approaches. Legal materials were collected through library research consisting of laws and regulations, court decisions, academic journals, and international standards related to personal data protection. The findings indicate that the implementation of Privacy by Design principles in Indonesia’s digital systems has not been fully optimized. This is reflected in weak data security protection, limited user control over personal data, and regulatory approaches that remain reactive in nature. Although the Personal Data Protection Law has provided a stronger legal framework, the implementation of privacy by default principles and system design-based protection still requires more concrete technical regulations. This study concludes that integrating Privacy by Design principles and ISO 31700-1:2023 standards is essential to strengthen digital consumer protection, enhance personal data security, and create a safer, more transparent, and consumer-oriented digital ecosystem.
KEADILAN KONTRAKTUAL PADA PERJANJIAN BAKU DIGITAL DI PLATFORM SHOPEE: KLAUSULA SEPIHAK, AUTO-RENEWAL, DAN STANDAR ‘INFORMED CONSENT’ DALAM PERSPEKTIF PERLINDUNGAN KONSUMEN Dwi Putri Ariska; Zainal Said; Ade Alya; Akbar Akbar; Ardian Aras; Andi Megayanti
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.v5i1.404

Abstract

This study aims to analyze contractual justice in standard digital agreements on the Shopee platform, particularly regarding unilateral clauses, auto-renewal systems, and informed consent standards from a consumer protection perspective. This research employed a field research method using a qualitative and empirical juridical approach. Data were collected through observation, interviews, and documentation involving students of IAIN Parepare as active Shopee users. The findings indicate that Shopee’s digital standard agreements are still dominated by unilateral clauses that provide greater authority to business actors than consumers. In addition, the auto-renewal system in several services is not fully understood by users, potentially causing losses due to the lack of transparency in information delivery. The study also found that most users do not read or fully understand the terms and conditions before agreeing to use the service, indicating that the principle of informed consent has not been optimally implemented. Therefore, Shopee’s digital standard agreements have not fully reflected the principles of contractual justice and consumer protection. This study is expected to provide recommendations for business actors, consumers, and regulators in improving transparency and consumer protection in the digital era.
FAKTOR-FAKTOR PENENTU PEMBIAYAAN HIJAU DI BANK-BANK INDONESIA: BUKTI DARI UKURAN, PROFITABILITAS, DAN KECUKUPAN MODAL Alia Rezki Amalia; Muh. Qodri Alfairus; Nur Abshari Abbas
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.v5i1.407

Abstract

Abstract This study aims to analyze the influence of bank size, profitability, and capital adequacy on the volume of green financing in Indonesian banking companies. Green financing plays a crucial role in supporting the transition toward a sustainable economy. However, the internal factors of banks that drive its allocation still require further investigation. This research employs a quantitative approach using secondary data collected from financial reports and sustainability reports of banks listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. Through purposive sampling, eight banks were selected as samples based on data completeness criteria, resulting in a total of 40 observations. The analytical technique used is panel data regression with the Random Effect model. The results show that bank size and profitability have a positive and significant effect on the volume of green financing. In contrast, capital adequacy is not proven to have a significant effect. These findings indicate that large banks and highly profitable banks tend to be more active in channeling green financing, while the level of capital ratio is not yet a main determinant in the allocation of green credit in Indonesia. Bank size and profitability are the primary drivers of green financing in the Indonesian banking sector, whereas capital adequacy has not played a significant role. This study recommends that regulators strengthen incentive mechanisms that link capital adequacy with green financing performance, as well as encourage banks to integrate sustainability strategies into capital allocation in a more structured manner.
ARIMA AS A TOOL FOR EARLY WARNING OF INFLATION IN INDONESIA: SHORT-TERM FORECASTING AND THE CONTEXT OF ECONOMIC STABILITY Farida Islamiah; Via Amalia; Muh. Qardawi Hamzah
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.v5i1.417

Abstract

Inflation is a key macroeconomic indicator affecting purchasing power, investment decisions, and overall economic stability; therefore, reliable forecasts are essential for proactive policy responses. This study aims to develop a monthly inflation forecasting model for Indonesia while interpreting its implications for economic stability. The data consist of Indonesia’s monthly inflation from January 2003 to April 2026 (280 observations) sourced from Bank Indonesia. The analysis applies the Autoregressive Integrated Moving Average (ARIMA) approach using standard steps: stationarity testing, model identification, parameter estimation, diagnostic checking, and forecasting. The results indicate that the series requires first differencing to achieve stationarity, and the most appropriate model based on statistically significant parameters, the lowest Akaike Information Criterion value among valid candidates, and white-noise residual diagnostics is ARIMA (0,1,2). Forecasts for May to December 2026 suggest inflation will fluctuate within a moderate range of 2.12% to 4.50%, peaking in August 2026 at 4.50% and reaching the lowest level in October 2026 at 2.12%. Overall, the projected pattern implies relatively controlled inflation dynamics, providing an early signal that can support price-stabilization policy planning and improve certainty for real-sector production and investment activities.

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