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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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PENGARUH LITERASI KEUANGAN DAN DIGITALISASI TERHADAP KINERJA UMKM SONGKOK RECCA DI KABUPATEN BONE Sitti Hardiyanti; Wilda Wilda; Sari Ekawati
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.v5i1.457

Abstract

Micro, Small, and Medium Enterprises (MSMEs) producing Songkok Recca, a traditional Bugis handicraft in Bone Regency, represent a culturally based industry with considerable economic potential. However, these enterprises continue to face challenges related to financial literacy and the adoption of digital technology. This study aims to examine the effects of financial literacy and digitalization on the performance of Songkok Recca MSMEs in Bone Regency, both partially and simultaneously. The study employed a quantitative approach with a causal-comparative research design, involving 30 MSME owners selected through simple random sampling. Data were collected using a five-point Likert-scale questionnaire and analyzed using multiple linear regression with IBM SPSS Statistics Version 26. The findings indicate that financial literacy has a positive and statistically significant effect on MSME performance (t = 3.939; p = 0.001), whereas digitalization has a positive but statistically insignificant effect (t = 0.532; p = 0.599). Simultaneously, financial literacy and digitalization have a positive and statistically significant effect on MSME performance (F = 32.334; p < 0.001), with a coefficient of determination (R²) of 0.705. These findings suggest that improving financial literacy is the primary factor in enhancing the performance of Songkok Recca MSMEs, while greater optimization of digitalization should continue to be encouraged to strengthen business competitiveness and long-term sustainability.
The Influence of Leadership and Work Motivation on Employee Performance at KSPPS BMT Peta, Kediri Sub-branch Muhammad Sujoko; Sudjiono Sudjiono; Djunaidi Djunaidi; Nonni Yap
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.v5i1.458

Abstract

This research aim to know the influence of leadership Policy and motivate the job to employee’s performance at KSPPS BMT PETA Cabang Pembantu Kediri. Research uses the quantitative method that is a method elaborating about a becoming object research. Population in this research is all employees at KSPPS BMT PETA Cabang Pembantu Kediri amounting to 112 employees. While sample as much 53 people/responder. Method of data collecting use the perception (observation), equates method (questioner), and documentation method. While method analyze the data with the test of validity and reliabilities, test the classic assumption, test the doubled linear regresi, and test the significant by partial (statistical test t, significance test in concern/simultan (statistical test f, and coefficient determinacy. From this research result is inferential that: (1) leadership Policy have positive correlation to but do not significant to employees performance at KSPPS BMT PETA Cabang Pembantu Kediri. This Matter is show with the value of equal to statistical test result of Ttest (test the partial) showing value do not significance attitude of equal to 0,159 > 0,05. (2) Motivation work to have an effect on positive and significant to employee’s performance at KSPPS BMT PETA Cabang Pembantu Kediri with the result of result of statistical test of Ttest (test the partial) showing value of significance facility of equal to 0,019 < 0,05. This matter is indication that motivation work very having an effect on to somebody behavior in working, so that motivate the job have to always improved for the stimulus of the spirit of employees job in reaching company target. (3) There are influence by simultan between leadership policy and motivate the job to employees performance at KSPPS BMT PETA Cabang Pembantu Kediri. This Matter is visible from result test the Ttest (test the partial) showing value of leadership policy of equal to 0,159 less than assess the significance motivate the job of equal to 0,019, while the rest influenced
PENGARUH KUALITAS PRODUK, BRAND IMAGE DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN ROTI PADA UD. ROTI TIDAR WADUNGAN-NGASEM-KEDIRI Dwi Puji Astutik; Djunaidi Djunaidi; Budi Rahayu
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.v5i1.459

Abstract

This study aims to analyze the effect of product quality, brand image, and service quality on bread purchasing decisions at UD. Roti Tidar Kwadungan-Ngasem-Kediri. This research used a quantitative approach with primary data collected from 100 consumers. The sampling technique used accidental sampling. Data were collected through questionnaires, interviews, observation, and documentation. Data analysis used validity tests, reliability tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and coefficient of determination. The results show that product quality has a significant effect on purchasing decisions with a significance value of 0.001. Service quality has a significant effect on purchasing decisions with a significance value of 0.010. Brand image also has a significant effect on purchasing decisions with a significance value of 0.023. Simultaneously, product quality, service quality, and brand image significantly affect purchasing decisions with a significance value of 0.000. The Adjusted R Square value of 0.479 indicates that 47.9% of the variation in purchasing decisions can be explained by the three independent variables. These findings indicate that UD. Roti Tidar should maintain product quality, improve service quality, and strengthen brand image to encourage consumer purchasing decisions.
CENTRAL BANK DIGITAL CURRENCY (CBDC) DAN TRANSFORMASI SISTEM MONETER INTERNASIONAL: SYSTEMATIC LITERATURE REVIEW PERIODE 2020–2025 Anastasia D'Ornay; Ades Asike
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.v5i1.461

Abstract

The transformation of the digital economy has accelerated the development of digital currency, particularly Central Bank Digital Currency (CBDC), as an innovation with the potential to reshape the architecture of the international monetary system. The rapid growth of research on this topic has generated diverse and fragmented findings, requiring a comprehensive synthesis to achieve a more holistic understanding. This study aims to conduct a Systematic Literature Review (SLR) to identify research trends, analyze the implications of digital currency for the international monetary system, evaluate the theoretical and methodological approaches employed, and identify research gaps and future research agendas. This SLR follows the PRISMA 2020 guidelines by searching literature databases including Scopus, Web of Science, ScienceDirect, SpringerLink, Emerald Insight, Wiley Online Library, Taylor & Francis Online, IEEE Xplore, and Google Scholar. Articles were selected based on predetermined inclusion and exclusion criteria, resulting in 42 articles that were analyzed using thematic analysis and narrative synthesis approaches. The review findings indicate that research on digital currency is predominantly focused on Central Bank Digital Currency (CBDC), monetary policy, cross-border payment systems, financial stability, and digital financial regulation. The synthesis further reveals that digital currency has the potential to enhance payment efficiency and support the transformation of the monetary system; however, its implementation continues to face challenges related to interoperability, cybersecurity, data protection, and international regulatory harmonization. Furthermore, the literature remains dominated by conceptual studies and research focusing on developed countries, while cross-country empirical investigations and long-term impact evaluations remain limited. This study concludes that digital currency represents a strategic element in the evolution of the international monetary system and requires multidisciplinary approaches and global policy collaboration. The findings contribute to theoretical development, provide directions for future research, and offer an evidence-based foundation for central banks and policymakers in designing secure, inclusive, and sustainable digital currency ecosystems.
OPTIMALISASI KEPATUHAN WAJIB PAJAK DALAM SISTEM PERPAJAKAN MODERN DI KANTOR PELAYANAN PAJAK PRATAMA MAKASSAR SELATAN Djafar Djafar; Intan Ansar; Indah Indah; Erni Virda Apriliani; Agustina Adinda Putri; Deska Maharani; Putri Sofyan
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.v5i1.466

Abstract

This study aims to determine and analyze the effect of the implementation of the modern tax system on taxpayer compliance. The modern tax system is a form of tax administration reform implemented by the government through the Directorate General of Taxes (DGT) by utilizing information technology, simplifying administrative procedures, and improving the quality of services provided to taxpayers. This study employed a quantitative approach to examine the effect of the modern tax system as the independent variable on taxpayer compliance as the dependent variable. Data were collected by distributing questionnaires to 100 registered taxpayers at the South Makassar Primary Tax Office (Kantor Pelayanan Pajak Pratama Makassar Selatan) as the research respondents. Furthermore, the collected data were analyzed using simple linear regression to determine the magnitude of the effect of the modern tax system on taxpayer compliance. The results indicate that the implementation of the modern tax system has a positive and significant effect on taxpayer compliance at the South Makassar Primary Tax Office. Based on the t-test results, the calculated t value was 3.726, while the t table value was 1.984, indicating that the calculated t value was greater than the t table value (3.726 > 1.984). In addition, the significance value was less than 0.05, indicating that the research hypothesis was accepted. Therefore, it can be concluded that the better the implementation of the modern tax system, the higher the level of taxpayer compliance in fulfilling tax obligations. The findings also demonstrate that the modernization of tax administration facilitates tax services, thereby encouraging greater taxpayer awareness and compliance.
PENGARUH DISIPLIN KERJA, KEPUASAN KERJA DAN MOTIVASI PRESTASI TERHADAP KOMITMEN ORGANISASI PADA PUSKESMAS BANTAR GEBANG BEKASI Luthfurrahman Luthfurrahman; Meita Pragiwani
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.v5i1.361

Abstract

This research employed a quantitative approach with a descriptive research strategy and an associative design. The population consisted of all 60 employees of Puskesmas Bantar Gebang Bekasi. Using a random sampling technique, the entire population was included as the research sample. The data used were primary data collected through questionnaires distributed via Google Form. Statistical analysis was conducted to test the proposed hypotheses. The results indicate that Work Discipline does not have a significant effect on Organizational Commitment. Job Satisfaction has a positive and significant effect on Organizational Commitment. Meanwhile, Achievement Motivation does not have a significant effect on Organizational Commitment. These findings suggest that Job Satisfaction is the most influential factor in strengthening Organizational Commitment among employees of Puskesmas Bantar Gebang Bekasi. Therefore, improving job satisfaction through a better work environment, leadership support, and a fair reward system can serve as an effective managerial strategy to enhance employees’ organizational commitment
RESPON PELAKU UMKM TERHADAP DIGITALISASI ADMINISTRASI PAJAK : STUDI GROUNDED THEORY Muslimah Hamidah; Mubaraq Raihan Muhammad
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.v5i1.376

Abstract

This study aims to analyze the responses of UMKM actors to the digitalization of tax administration in Indonesia using a qualitative grounded theory approach. Data were collected through in-depth interviews, observations, and field notes involving 10 UMKM actors from various sectors. The results show that initial responses were ambivalent, characterized by confusion, fear of making input errors, and low digital literacy. However, these responses gradually shifted toward acceptance following positive experiences and external support such as training. Factors influencing adaptation include digital literacy, perceived ease of use, social support, and technical constraints. Adaptation strategies include self-learning, seeking assistance from others, and participating in tax socialization programs. This study produces a substantive theory that the acceptance of tax digitalization occurs gradually and is influenced by both internal and external factors.
Brandpreneurship-Based Business Development Strategy Using the SOAR Method in the Sultan Ayam Geprek Restaurant Business Zul Aswar Bakri; Muhammad Rakib; Hajar Dewantara
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.v5i1.385

Abstract

This study aims to examine and formulate a business development strategy based on brandpreneurship using the SOAR approach at Sultan Ayam Geprek Restaurant in Makassar City. The research is motivated by the suboptimal management of brand identity and the implementation of branding strategies, despite the business having strong potential in terms of strategic location, distinctive taste, and customer loyalty. The study employs a descriptive qualitative method, with data collected through interviews, observations, and documentation involving the business owner, employees, and loyal customers. The findings reveal that the main strengths of the business lie in its unique taste, affordable pricing, and strategic location. However, there are notable weaknesses related to the inadequate management of brand identity and less effective branding strategies. On the other hand, opportunities arise from the increasing public interest in fast food and the growing use of digital media. Based on the SOAR analysis, a brandpreneurship-based development strategy is proposed, focusing on strengthening brand identity, enhancing branding efforts, optimizing digital marketing, introducing menu innovations, and improving customer experience.
THE INFLUENCE OF ENTREPRENEURSHIP EDUCATION AND THE USE OF SOCIAL MEDIA ON ENTREPRENEURIAL INTEREST THROUGH ENTREPRENEURIAL MOTIVATION IN ENTREPRENEURSHIP STUDENTS OF FEB UNM Andi Reski Nurhikmah; Sumiati Tahir; Hasisa Haruna; Andi Anggi Kemalasari
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.v5i1.387

Abstract

This study aims to examine the influence of entrepreneurship education, and the use of social media on entrepreneurial interest through entrepreneurial motivation in FEB UNM entrepreneurship students. This type of research is quantitative research. The research design used a survey method with questionnaires as data collection instruments. The study population is all UNM Entrepreneurship Students numbering 427 students. While the sampling technique uses the Proportional Random Sampling technique, which is calculated using from Slovin with a sample result of 84 respondents or 22% of the total population The research method used in this research is quantitative. This research can be a source of information or reference for teaching staff or lecturers in order to be able to direct and guide students related to the development of entrepreneurial interests, Students are also expected to deepen their interest in business management so that they are not focused on the knowledge produced, but also able to conduct business ventures and develop them.
ANALISIS STRATEGI PENJUALAN PADA USAHA HIDROPONIK LESTARI AGROTECH UNTUK MENJANGKAU COSTUMER POTENSIAL DI KOTA MAKASSAR Andi Reski Nurhikmah; Asmayanti Asmayanti; Sudarmi Sudarmi; Asriyani Amrullah
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.v5i1.388

Abstract

This study aims to examine the influence of entrepreneurship education, and the use of social media on entrepreneurial interest through entrepreneurial motivation in FEB UNM entrepreneurship students. This type of research is quantitative research. The research design used a survey method with questionnaires as data collection instruments. The study population is all UNM Entrepreneurship Students numbering 427 students. While the sampling technique uses the Proportional Random Sampling technique, which is calculated using from Slovin with a sample result of 84 respondents or 22% of the total population The research method used in this research is quantitative. This research can be a source of information or reference for teaching staff or lecturers in order to be able to direct and guide students related to the development of entrepreneurial interests, Students are also expected to deepen their interest in business management so that they are not focused on the knowledge produced, but also able to conduct business ventures and develop them.

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