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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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Segmentasi Wilayah Bali dan Nusa Tenggara Berdasarkan Indikator Sosial-Ekonomi sebagai Dasar Strategi Pengembangan Bisnis Digital Adawiyah Asti Khalil; Faiqotul Mala; Rossy Noviyana; Istin Fitriana Aziza; Siti Soraya
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.v5i1.444

Abstract

Interregional socio-economic disparities in Indonesia present both obstacles and opportunities for the expansion of digital business. This research aims to perform regional segmentation based on the Human Development Index (HDI), unemployment rate, and poverty percentage in order to formulate targeted recommendations for digital business strategies. The analytical method employed is K-Means Clustering, applied to data from 41 regencies and municipalities across Bali, West Nusa Tenggara (NTB), and East Nusa Tenggara (NTT). The dataset was sourced from Statistics Indonesia (BPS) for the year 2025. The findings reveal four distinct clusters with unique characteristics. Cluster 1 (advanced regions) features an HDI exceeding 83 and a poverty rate below 4%, making it suitable for premium digital services and on-demand business models. Cluster 2 (developing regions) has an HDI between 75 and 80 and poverty under 5%, indicating strong potential for e-commerce and fintech platforms. Cluster 3 (transitional regions) demonstrates an HDI of 70–75 with a poverty rate of approximately 12%, aligning well with digital education and healthcare services. Cluster 4 (lagging regions) reports an HDI below 70 and poverty exceeding 22%, necessitating an inclusive strategy focused on digital services that address basic needs. In conclusion, socio-economically driven regional segmentation proves effective in designing digital business strategies that are responsive to the distinct profiles of each cluster. Keywords : Regional Segmentation, Digital Business, K-means clustering, Human Development Index, Digital Divide
PENERAPAN SAK EMKM DALAM PENYUSUNAN LAPORAN KEUANGAN USAHA DAGANG AYAM POTONG Cindy Putri Fatika Sari; Darnawati Darnawati; Ari Ayu; Abdul Gaffar; Muhammad Ichsan Gaffar
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.v5i1.446

Abstract

This study aims to determine the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the preparation of financial statements at SN Chicken Trading Business located in Empagae Traditional Market, Sidenreng Rappang Regency. This study also aims to analyze the financial recording process and the factors that influence the implementation of SAK EMKM in the business. The research method used is descriptive qualitative with data collection techniques through interviews, observation, and documentation. The data obtained were analyzed by comparing the business financial recording practices with the provisions for preparing financial statements based on SAK EMKM. The results of the study indicate that financial recording at SN Chicken Trading Business is still carried out in a simple manner and has not fully complied with SAK EMKM standards. After adjustments based on these standards, financial statements can be prepared in the form of an income statement, statement of financial position, and notes to financial statements. Factors influencing the implementation of SAK EMKM include limited accounting knowledge, limited human resources, and the lack of socialization regarding accounting standards for MSMEs.
TINGKAT PENGARUH PROFESIONALISME DAN PENGEMBANGAN KARIR SUMBER DAYA MANUSIA TERHADAP KINERJA PEGAWAI BKPSDMD KABUPATEN WAJO Salmia Jumri; Rosmayani Rosmayani; Rr Retno Wulansari Kus; Reka Ruslan; Andi Mappellawa
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.v5i1.447

Abstract

This study was designed to examine how professionalism and career development can influence employee performance at the Wajo Regency Human Resources Development Agency (BKPSDMD). Employee performance in the public sector depends not only on target achievement but also on individual capacity, including competence, efficiency, effectiveness, and responsibility. Career development is a crucial component that can increase employee productivity through clear career paths, training opportunities, and improved work quality. Quantitative associative analysis and descriptive data analysis were used for data analysis. This study utilized primary data in the form of respondent responses with a total sample of 81 individuals. The data were processed using IBM SPSS 26. The results indicate that (1) Human Resource Development at the Wajo Regency BKPSDMD Office is in the very good category, (2) Employee Performance at the Wajo Regency BKPSDMD is in the very good category, and (3) there is a positive influence between Human Resource Development and Employee Performance at the Wajo Regency BKPSDMD. Data analysis used multiple linear regression to determine the level of influence of Employee Professionalism and HR Career Development on employee performance.
PENGARUH HARGA, LOKASI, PROMOSI DAN FASILITAS TERHADAP KEPUTUSAN PEMBELIAN PERUMAHAN Wildayanti Wildayanti; Dwi Ayu Lestari; Herwanita Herwanita; Ayu Rahmayanti; Andi Hamniza Kastury
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.v5i1.448

Abstract

This research discusses the influence of price, location, promotion and facility on housing purchase decisions (a study at PT. Sitawala Rio Rennu Perumahan Rezky Graha 2 Watampone). The objective of this research is to determine the influence of price, location, promotion and facility on purchase decisions for Perumahan Rezky Graha 2 Watampone. This research is a quantitative research using an Islamic economics and a sociological approach. The number of respondents is 70. The data collection techniques are questionnaires, observation and documentation. The data analysis technique is multiple linear regressions to determine the influence of price, location, promotion, and facility variables on housing purchase decisions. The results showed that the price and promotion variables had no significant effect on purchase decisions while the location and facility variables had a significant effect on purchase decisions. While, simultaneous testing showed that the price, location, promotion and facility variables had a significant effect on purchase decisions. Based on the results, it can be implied that the location and facility variables are aspects that must be maintained and even need to be further improved so that housing purchase decisions also increase. For the price and promotion variables, the developers must consider the sales price and sales promotion.
NEGOSIASI TEKNOLOGI DALAM PENGELOLAAN SDM UMKM: STUDI KUALITATIF ADOPSI E-HRM PADA SEKTOR PERDAGANGAN DI KABUPATEN PASER Dedy Darmawan; Farida Islamiah; Shalahuddin Shalahuddin
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.v5i1.449

Abstract

Penelitian ini mengkaji adopsi Electronic Human Resource Management (E-HRM) pada UMKM sektor perdagangan di Kabupaten Paser sebagai respons terhadap kebutuhan pengelolaan sumber daya manusia yang lebih tertib, cepat, dan berbasis data. Fokus penelitian diarahkan pada pengalaman pemilik UMKM, pengelola toko, staf administrasi, dan karyawan dalam menggunakan aplikasi absensi, pencatatan gaji, penjadwalan kerja, komunikasi digital, serta dokumentasi karyawan. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus deskriptif melalui wawancara mendalam, observasi, dokumentasi, dan analisis tematik refleksif. Hasil penelitian menunjukkan bahwa adopsi E-HRM membantu mempercepat administrasi absensi, penggajian, penjadwalan, dan akses data karyawan. Namun, implementasinya masih dinegosiasikan dengan literasi digital yang beragam, biaya aplikasi, jaringan internet, kebiasaan manual, dan rasa diawasi yang dialami sebagian karyawan. Temuan ini menegaskan bahwa E-HRM tidak hanya berfungsi sebagai alat administratif, tetapi juga sebagai kapabilitas digital yang dapat memperkuat efisiensi manajemen SDM dan kinerja bisnis melalui keteraturan operasional, kedisiplinan kerja, kualitas pelayanan, serta pengambilan keputusan berbasis data.
PENDEKATAN MANAJEMEN SEKOLAH DAN PENGAWASAN: KAJIAN PENYALURAN DANA BIAYA OPERASIONAL SEKOLAH (BOS) TINGKAT SEKOLAH MENENGAH PERTAMA Makruf Makruf; A. Nur Insan; Ilham Safar
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.v5i1.452

Abstract

This study aims to analyze the influence of school management and supervision on the distribution of School Operational Assistance Funds (BOS) at Junior High Schools in Tanjung Selor District, Bulungan Regency. The variables used in this study consist of school management as the first independent variable, supervision as the second independent variable, and BOS fund distribution as the dependent variable. This study employed a quantitative approach using a survey method. The research population consisted of principals, BOS treasurers, and school committee members at private junior high schools in Tanjung Selor District, with a total of 31 respondents. The sampling technique used proportional sampling. Data collection was conducted through questionnaires using a Likert scale. Data analysis was performed using SPSS software, including validity test, reliability test, multiple linear regression analysis, partial test (t-test), simultaneous test (F-test), and coefficient of determination (R²). The results showed that school management did not have a significant effect on the distribution of BOS funds. Supervision also did not have a significant effect on the distribution of BOS funds. Simultaneously, school management and supervision did not significantly influence the distribution of BOS funds. The findings indicate that the effectiveness of BOS fund distribution is more influenced by external factors such as government policies, bureaucratic systems, and fund distribution mechanisms rather than internal school factors.
PENGARUH LITERASI KEUANGAN TERHADAP PENGGUNAAN DIGITAL PAYMENT PADA MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TEUKU UMAR Khoirun Nisa Hsb; Andi St Hadijah
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.v5i1.453

Abstract

The development of information technology has driven an increase in the use of digital payment systems across various groups, including college students. One of the factors presumed to influence digital payment usage is financial literacy. This study aims to analyze the influence of financial literacy on the use of digital payments among students of the Faculty of Economics and Business at Teuku Umar University. The research utilizes a quantitative approach with primary data obtained through questionnaire distribution, yielding 238 respondents. Data analysis was conducted using simple linear regression with SPSS testing. The results indicate that financial literacy has a positive and significant influence on digital payment usage, with a calculated t-value of 8.907, which is greater than the t-table value of 1.651, and a significance value of 0.000 (less than 0.05). The coefficient of determination ($R^2$) of 0.252 indicates that financial literacy accounts for 25.2% of the variation in digital payment usage, while the remaining percentage is influenced by other factors outside this study. This research concludes that the higher the level of students' financial literacy, the higher their tendency to utilize digital payment services effectively, safely, and sustainably.
PENGARUH KINERJA KEPALA DESA TERHADAP PENGEMBANGAN EKONOMI MELALUI BUMDES DI DESA MARIO KABUPATEN BONE Syarifah Rafikah; Sri Ayu
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.v5i1.454

Abstract

This study aims to determine the effect of village economic development through village-owned enterprises on the performance of the village head of Mario Village, Libureng Subdistrict, Bone Regency. This study employs a quantitative research method and was conducted in Bone Regency, specifically in Mario Village, Libureng Subdistrict, Bone Regency, as well as other locations relevant to the research subject. The data used were primary data obtained from interviews and questionnaires administered to 112 respondents. The results of the analysis, using Path Analysis and Correlation Coefficient Analysis, showed a significant effect on village head performance. Data analysis was performed using the Classical Assumptions Test with SPSS software. The results of this study indicate that the variables in this study consist of Village Head Performance (X), Village-Owned Enterprises (BUMDes) (Z), and Village Economic Development (Y).
Design and Validation of a FAIR-Compliant Semantic Ontology for Sustainability Reporting Tri Frida Suryati; Sri Rahayu Syah; Sultan Syah
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.v5i1.455

Abstract

Sustainable fashion involves complex interactions among material, manufacturing, ethical, and socio-cultural dimensions; however, a formalized semantic framework remains insufficiently developed. This study aims to develop and validate a semantic ontology framework, namely the Fashion and Textile Semantic Knowledge Ontology (FTOs), to systematically and interoperably represent and integrate various dimensions of sustainable fashion. The FTOs was constructed using the NeOn Ontology Engineering Methodology (Scenario 2) to ensure modularity, integration of multiple sources, and iterative refinement through collaboration with domain experts. The ontology consists of eight primary classes: Fiber Type, Yarn Composition, Fabric Lifecycle, Manufacturing Process, Ethical Design, Consumer Awareness, Cultural Aesthetic, and Policy Framework. These classes are interlinked through semantic relations, including isMadeOf, affects, contributesTo, influences, and enables. Validation was conducted using SPARQL-based competency questions and structured domain-expert evaluation, resulting in a mean precision of 95.9 percent, a recall of 90.4 percent, and an overall validity index of 4.74 out of 5. These outcomes confirm the ontology's semantic coherence, inferential reliability, and practical applicability. The integration of cultural and ethical dimensions bridges sustainability semantics with identity-driven consumption patterns, providing a novel contribution to sustainability informatics. The FTOs framework is FAIR-compliant, reusable, and interoperable. It enables AI-driven applications in circular economy modeling, eco-label tracking, and policy simulation, and supports the operationalization of SDG 8 (Decent Work and Economic Growth) and SDG 12 (Responsible Consumption and Production). The ontology provides a replicable foundation for cross-domain sustainable knowledge integration, with potential for extension to multi-lingual datasets and dynamic lifecycle analytics.
WHISTLEBLOWING SEBAGAI INSTRUMEN PENCEGAHAN FRAUD: PERSPEKTIF AUDITOR INTERNAL Abdul Gaffar; Darnawati Darnawati; Muhammad Ichsan Gaffar
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.v5i1.456

Abstract

The increasing incidence of fraud across public and private organizations indicates that conventional internal control mechanisms are often insufficient to detect and prevent fraudulent activities at an early stage. In this context, a whistleblowing system has emerged as a strategic governance mechanism that enhances organizational transparency, accountability, and fraud prevention. This study aims to explore how internal auditors perceive whistleblowing as an instrument for fraud prevention, identify the factors influencing its effectiveness, and examine the role of internal auditors in fostering an anti-fraud culture. A qualitative research design with a phenomenological approach was employed. Data were collected through in-depth interviews with seven internal auditors, complemented by observations and document analysis. The data were analyzed using thematic analysis involving data condensation, data display, and conclusion drawing. The findings reveal that whistleblowing functions as an effective early warning system for detecting potential fraud. Its effectiveness is strongly influenced by internal auditor independence, whistleblower protection, organizational ethical culture, and management commitment to investigating reported violations. The study contributes to the literature by providing an in-depth understanding of whistleblowing from the perspective of internal auditors through a phenomenological lens, extending previous research that has predominantly adopted quantitative approaches. Practically, the findings emphasize the importance of integrating whistleblowing systems with internal control and fraud risk management to strengthen organizational governance and integrity. Future studies are recommended to involve a broader range of organizations and adopt mixed-methods approaches to enhance the transferability and generalizability of the findings.

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