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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 214 Documents
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PERSPEKTIF TINGKAT TRANSPARANSI DAN AKUNTABILITAS DANA DESENTRALISASI KE DAERAH DAN ANGGARAN DANA DESA Melisa Yanuar Susilo; Ishak Ishak; Hasanuddin Hasanuddin; Sudirman Sudirman; Ahmad Ahmad
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.v5i1.428

Abstract

The results of this research are based on Law Number: 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments regulating the new design of transfer funds to regions, regional income and expenditure. Likewise, it regulates how to monitor and provide evaluation of regional spending so that any existing budget can be used effectively and efficiently. The Ministry of Finance continues to strive to solve and eliminate gaps in the misuse of transfer funds to regions and village funds while seeking harmony between central and regional fiscal policies. This research aims to evaluate the level of transparency and accountability of transfers to regional and village funds through cash account management and assess the quality of government cash management and also evaluate government account management in increasing government revenue. This research uses a qualitative descriptive method by utilizing secondary primary data originating from various literature. From 2022 to 2023, it is even estimated that by the end of 2024, transfer funds deposited in regional government accounts throughout Indonesia at regional banks will average more than IDR 100 trillion. Deposition of funds will disrupt development and public service activities. In fact, it is hoped that government spending will be realized, which is the main stimulus for regional economic movements. By joining regional governments in the Treasury Single Account (TSA), all aspects of financial resource mobilization and expenditure can be managed as a whole by the government for the benefit of the people. Apart from strengthening and responding to the challenges of limited government financial resources. Existing idle cash can generate income. The participation of the Regional Government in implementing the Treasury Single Account (TSA) does not reduce the autonomy that has been mandated.
PENGARUH KOMUNIKASI KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI MELALUI MOTIVASI KERJA PADA DINAS KOPERASI, USAHA KECIL DAN MENENGAH KOTA MAKASSAR Hendra Gunawan
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 1 No 01 (2022): June, 2022, Hal : 1-72
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v1i01.429

Abstract

This study analyzes the effect of work communication and work environment on employee performance through work motivation at the Department of Cooperatives, Micro, Small and Medium Enterprises of Makassar City. The study applied a quantitative approach with an explanatory survey design. The sample consisted of 115 employees. Data were collected through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling. The results indicate that work communication has a positive and significant effect on work motivation and employee performance. The work environment also has a positive and significant effect on work motivation and employee performance. Work motivation positively and significantly affects employee performance and mediates the effects of work communication and work environment on employee performance. These findings show that improving public employee performance cannot rely solely on formal work systems, but requires clear communication flows, a supportive work environment, and strong work motivation. This study contributes to the development of public sector human resource management studies, particularly in local government agencies responsible for strengthening cooperatives and small and medium enterprises.
PENGUATAN KINERJA MARKETING PERBANKAN MELALUI PENGELOLAAN STRES KERJA, BEBAN KERJA, DAN KOMITMEN KERJA PADA PT BANK RAKYAT INDONESIA CABANG GOWA Hendra Gunawan
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 1 No 02 (2022): December, Hal : 58-124
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v1i02.430

Abstract

This study aims to analyze the influence of job stress, workload, and work commitment on marketing performance at PT Bank Rakyat Indonesia, Gowa Branch. This research employed a quantitative approach with an explanatory research design. The sample consisted of 105 marketing employees who were directly involved in banking product marketing activities, target achievement, customer service, and business relationship management with customers. Data were collected through questionnaires and analyzed using SPSS through validity testing, reliability testing, classical assumption testing, multiple linear regression, partial testing, simultaneous testing, and coefficient of determination analysis. The results show that job stress has a negative but insignificant effect on marketing performance. This indicates that the work pressure experienced by marketing employees has not become a major factor that directly determines performance decline. Workload has a positive and significant effect on marketing performance, meaning that a directed and manageable workload can encourage employee productivity. Work commitment also has a positive and significant effect on marketing performance and becomes the most dominant variable in explaining performance improvement. These findings confirm that strengthening marketing performance in the banking sector cannot rely solely on controlling work pressure, but must also be supported by proportional workload management and stronger employee commitment to the organization. This study provides practical implications for banking management in developing a healthy, productive, and sustainable marketing work system.
PENGARUH KOMUNIKASI KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI MELALUI MANAJEMEN PELAYANAN PADA KANTOR DINAS PERHUBUNGAN PROVINSI SULAWESI SELATAN Hendra Gunawan
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 2 No 1 (2023): June, Hal :125-174
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v2i1.431

Abstract

This study aims to analyze the effect of work communication and work environment on employee performance through service management at the Transportation Agency of South Sulawesi Province. This research applied a quantitative approach with an explanatory survey design. The sample consisted of 112 employees. Data were collected using a questionnaire and analyzed using Partial Least Squares Structural Equation Modeling. The findings indicate that work communication has a positive and significant effect on employee performance and service management. The work environment also has a positive and significant effect on employee performance and service management. Service management has a positive and significant effect on employee performance. Furthermore, service management mediates the effect of work communication and work environment on employee performance. The R-squared value indicates that the model adequately explains employee performance variation. These findings confirm that improving employee performance in transportation public service requires strong work communication, a supportive work environment, and well-managed service processes.
DAMPAK SUPERVISI DAN PELATIHAN TERENCANA TERHADAP ADAPTASI ORGANISASI MELALUI LEARNING AGILITY DI DINAS PENDIDIKAN PROVINSI SULAWESI SELATAN Hendra Gunawan
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 2 No 2 (2023): December, Hal : 186-247
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v2i2.432

Abstract

This study analyzes the impact of supervision and planned training on organizational adaptation through learning agility at the Education Office of South Sulawesi Province. The population refers to human resource data consisting of 27,130 employees and education personnel, with a sample of 100 respondents determined using the Slovin formula at a 10% margin of error. Data were collected through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that supervision has a positive and significant effect on learning agility and organizational adaptation. Planned training also has a positive and significant effect on learning agility and organizational adaptation. Learning agility positively and significantly affects organizational adaptation and mediates the effects of supervision and planned training on organizational adaptation. The R-square values show that the model explains 0.388 of learning agility and 0.517 of organizational adaptation. These findings indicate that organizational adaptation in a public education agency depends not only on formal programs but also on supervision quality, planned learning, and employees' ability to apply new experiences.
PENGARUH LINGKUNGAN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI MELALUI KUALITAS PELAYANAN DI DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL PROVINSI SULAWESI SELATAN Hendra Gunawan
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.v4i1.433

Abstract

This study aims to analyze the effect of work environment and work motivation on employee performance, both directly and indirectly through service quality at the Population and Civil Registration Office of South Sulawesi Province. This study employed a quantitative approach with an explanatory research design. The sample consisted of 93 employees. Data were collected through a Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling with SmartPLS 4. The results show that work environment has a positive and significant effect on service quality and employee performance. Work motivation also has a positive and significant effect on service quality and employee performance. Furthermore, service quality has a positive and significant effect on employee performance. The mediation test confirms that service quality significantly mediates the effect of work environment and work motivation on employee performance. These findings indicate that improving employee performance in population administration services is not only determined by a supportive work environment and employee motivation, but also by the organization's ability to translate these factors into fast, accurate, responsive, and citizen-oriented services.
ANALISIS KOLABORASI AKTOR PENTAHELIX DALAM PENGEMBANGAN EKONOMI KREATIF UMKM DI PUSAT KULINER PANCASILA KOTA PALOPO Samsuri Samsuri; Waldi Waldi; Nurfaisah Nurfaisah; Rifqiansyah Rifqiansyah
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.v5i1.426

Abstract

This study examines the importance of Pentahelix actor synergy in developing a creative economy based on micro, small, and medium enterprises at the Pancasila Culinary Center in Palopo City. The issue addressed in this study arises from the significant potential of the culinary area as a local economic space, while it still faces challenges related to coordination, business capacity improvement, promotional strengthening, and sustainable mentoring. This study aims to analyze the roles of academics, business actors, communities, government, and media in supporting creative economy development, as well as to identify forms of collaboration, supporting factors, and inhibiting factors that influence the effectiveness of inter-actor synergy. This research employed a descriptive qualitative approach through observation, interviews, documentation, and literature review. The findings show that each actor has performed roles according to their respective capacities: the government acts as a facilitator, business actors serve as economic drivers, communities strengthen networks, academics provide knowledge-based assistance, and media support publication and promotion. Collaboration has been reflected in training, exhibitions, mentoring, promotion, and publication. However, it has not been fully optimized due to the absence of institutionalized coordination, unequal digital capabilities among business actors, and inconsistent program evaluation.  
PENERAPAN EDUKASI PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMUNIKASI BERBASIS KOMPUTER PADA PESERTA DIDIK SMA PETTA BARINGENG SOPPENG Nuzulul Afia Idris; Andri Sugyanto; Andi Syadaruddin; Andi Rosdiana; Yusri Yusri
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.v5i1.436

Abstract

The ever-expanding role of Information and Communication Technology (ICT) and its various aspects consistently have a positive impact on life. Therefore, it is crucial for students to learn Information and Communication Technology (ICT) effectively. However, the lack of opportunities for students to develop their potential in using computer applications hinders their technological skills. As a concrete step, this educational program focuses on utilizing IT for students at Petta Baringeng High School, Soppeng. The program's primary goal is to enhance student knowledge and make them independent, creative, and skilled in learning computer software, particularly Microsoft Word and Microsoft PowerPoint, as well as introducing them to computer hardware. This will equip them to utilize technology effectively and sustainably in the future.
WORK FROM HOME, DISIPLIN KERJA, DAN PRODUKTIVITAS KARYAWAN: SEBUAH SYSTEMATIC LITERATURE REVIEW Ades Asike; A. Fitri Sugi Angka; Darmawansah Darmawansah
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.v5i1.441

Abstract

The development of flexible work arrangements in the post-COVID-19 era has significantly increased the implementation of Work From Home (WFH) practices across various organizations. This transformation has raised concerns regarding the factors influencing employee productivity, particularly work discipline as a behavioral control mechanism in remote working environments. Therefore, a systematic review is needed to integrate fragmented research findings and provide a more comprehensive understanding of the relationship between WFH, work discipline, and employee productivity. This study aims to identify research trends, analyze the theoretical and methodological approaches employed in previous studies, synthesize the relationships among variables, and identify existing research gaps. The study adopted a Systematic Literature Review (SLR) approach following the PRISMA 2020 guidelines. Literature searches were conducted through Scopus, Web of Science, ScienceDirect, Emerald Insight, SpringerLink, ProQuest, and Google Scholar databases covering the period from 2020 to 2025. Following the identification, screening, and eligibility assessment processes, 35 articles met the inclusion criteria and were analyzed using thematic analysis and narrative synthesis. The review findings indicate that WFH generally contributes positively to employee productivity by enhancing work flexibility and work-life balance. However, its effectiveness is strongly influenced by work discipline, organizational support, and the utilization of digital technology. Furthermore, inconsistencies were identified across studies due to differences in organizational contexts, job characteristics, and research designs. This study concludes that work discipline is a key determinant of successful WFH implementation and proposes an integrated conceptual framework that can serve as a foundation for future research, human resource management practices, and flexible work policy development.
DETERMINAN IMPLEMENTASI PENCATATAN KEUANGAN SEDERHANA PADA UMKM: PERAN PENGETAHUAN AKUNTANSI DASAR DAN PERILAKU PENGELOLAAN KEUANGAN Yasri Tarawiru
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.v5i1.443

Abstract

This study examines the influence of basic accounting knowledge and financial management behavior on the implementation of simple financial recordkeeping among Micro, Small, and Medium Enterprises (MSMEs) in Parepare City. The research was motivated by the low quality of financial records among MSMEs, which often limits business decision-making, performance evaluation, and access to formal financing. A quantitative survey approach was employed involving 30 MSME owners selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed through validity, reliability, normality, and multiple linear regression tests using IBM SPSS Statistics 26. The results indicate that all research instruments were valid and reliable, with Cronbach’s Alpha values above 0.70. Regression analysis shows that basic accounting knowledge has a positive and significant effect on the implementation of simple financial recordkeeping (β = 0.374; p < 0.001), while financial management behavior also has a positive and significant effect (β = 0.310; p = 0.015). Simultaneously, both variables significantly influence financial recordkeeping practices (R² = 0.960). The findings highlight the importance of accounting literacy and sound financial management behavior in strengthening MSME financial administration and sustainability.

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