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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 247 Documents
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PENGARUH WORK-LIFE BALANCE DAN KEPUASAN KERJA TERHADAP KINERJA GURU DI SMAN 3 PALOPO Ketut Tiara Dewi; Kadek Riska Juwita; Ernalisa Ernalisa; Yuda Satria Nugraha; Khairunnisa Edy
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.v5i1.491

Abstract

This study aims to determine the influence of work-life balance and job satisfaction on teacher performance at SMAN 3 Palopo. Specifically, it seeks to examine the impact of work-life balance on teacher performance and the impact of job satisfaction on teacher performance at the school. A quantitative research method was employed, with a sample consisting of 59 teachers from SMAN 3 Palopo. A saturated sampling technique was used for sample selection. Data collection involved three methods: interviews, observation, and questionnaires. Data analysis was conducted using multiple linear regression via SPSS software. The results indicate that, simultaneously, the variables of work-life balance and job satisfaction have a positive and significant effect on teacher performance at SMAN 3 Palopo. Individually, job satisfaction has a positive and significant effect on teacher performance. Meanwhile, work-life balance has a positive effect on teacher performance, though this effect is not statistically significant.
EVALUASI EFEKTIVITAS PELATIHAN KERJA KARYAWAN MENGGUNAKAN MODEL KIRKPATRICK DI PT GOMEDS NETWORK, GORONTALO Hamdan Istutiawan Humonggio; Musafir Musafir; Arifin Arifin
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.v5i1.492

Abstract

Human resource development is a strategic factor in enhancing organizational competitiveness, particularly in the internet service industry, which faces rapid technological development and increasing service quality demands. This study aims to evaluate the effectiveness of employee training at PT Gomeds Network Gorontalo using the Kirkpatrick Model, consisting of four evaluation levels: reaction, learning, behavior, and results. This study employed a qualitative approach using a case study method. Informants included company management, training administrators, direct supervisors, and employees who had participated in training programs. Data were collected through in-depth interviews, observation, and documentation and analyzed using the interactive model of Miles, Huberman, and Saldaña. The findings indicate that participants responded positively to the training because the materials were relevant to job requirements and supported by competent instructors. Training improved technical knowledge, operational skills, and understanding of work procedures. Behavioral changes were reflected in improved compliance with standard operating procedures, problem-solving abilities, teamwork coordination, and application of training outcomes in daily tasks. At the results level, training contributed to improved service quality, operational effectiveness, faster network disruption handling, and achievement of Service Level Agreement (SLA) targets. Supervisor support and organizational culture were key supporting factors, while time constraints and workload were major challenges.
ANALYSIS OF EMPLOYEE CAREER MANAGEMENT IN THE BULUNGAN REGENCY GOVERNMENT FOLLOWING THE RECLASSIFICATION OF STRUCTURAL POSITIONS TO FUNCTIONAL POSITIONS Muammar Gilang Azhar; Muliyadi Hamid; 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.v5i1.493

Abstract

This research is motivated by the position equalization policy, which drastically disrupts the career patterns of local government apparatus. The purpose of this study is to analyze the certainty of rank and the clarity of promotion paths for equalized functional officials, as well as its implications for the workflow rhythm and organizational mobility. The method used is descriptive qualitative research. Data collection was conducted through in-depth interviews with affected functional officials and administrator officials, supported by direct observation and analysis of staffing regulation documents within the Bulungan Regency Government. The results show that the integration of performance appraisal based on SKP conversion provides administrative convenience in regular employee promotion. However, this policy triggers a career shock due to the loss of clarity in horizontal promotion caused by the rigidity of national regulations and the limited quota of formations for the Intermediate Expert level in the region. From the organizational aspect, adaptation is carried out through the formation of Working Groups (Pokja) to replace the role of Echelon IV. This teamwork mechanism successfully cuts bureaucratic red tape, yet the loss of lower-level filtering roles instead multiplies the managerial workload of middle management (Echelon III). Furthermore, this mass transfer triggers severe task adjustment challenges, role ambiguity, and a slow learning curve for employees within the digital ecosystem. This phenomenon indicates a culture shock due to the deeply rooted traditional structural hierarchy birocracy at the regency level, which hinders the optimization of a flexible organizational model.
OPTIMALISASI SUMBER DAYA MANUSIA DALAM PENYELENGGARAAN ADMINISTRASI PERTANAHAN Andrianto Andrianto; Muliyadi Hamid; Sri Adrianti Muin
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.v5i1.494

Abstract

This study aims to analyze the conditions and constraints of human resource optimization in the implementation of land administration and to formulate the necessary efforts to improve the quality of land administration services in four urban villages in Tanjung Palas District, Bulungan Regency. The research employed a qualitative approach based on the interpretive paradigm. Data were collected through in-depth interviews, observation, documentation, and the Community Satisfaction Survey (CSS) involving village heads, heads of government affairs, and land administration staff. Data were analyzed using the interactive model of Miles and Huberman, which consists of data reduction, data display, and conclusion drawing, while data validity was ensured through triangulation, member checking, and peer debriefing. The findings reveal that the optimization of human resources in the implementation of land administration in the four urban villages has not yet been fully achieved. This condition is attributed to the insufficient number of implementing personnel based on the staffing map, the imbalance of workload among employees, task assignments that are not fully aligned with the competencies and experience of the staff, and the limited administrative support system. To improve the quality of land administration services, several strategic measures are recommended, including the preparation of a Workload Analysis (WLA), updating the staffing map, establishing Standard Operating Procedures (SOPs) for land administration, conducting regular technical training, developing a digital-based land administration system, and strengthening coordination and monitoring. The implementation of these measures is expected to enhance the effectiveness, efficiency, accountability, and overall quality of land administration services while improving public-oriented service delivery.
PENGARUH KOMPETENSI DAN LINGKUNGAN KERJA TERHADAP KINERJA APARATUR SIPIL NEGARA PADA DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL DI KABUPATEN BULUNGAN Dhinar Ika Shintyasari; Syamsuddin Bidol; Dinar Dinar
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.v5i1.496

Abstract

This study aims to analyze the influence of competence and work environment on the performance of State Civil Apparatus (ASN) at the Population and Civil Registration Office of Bulungan Regency. The study employed a quantitative research approach using a survey method. The study population consisted of 47 Civil Servants (Aparatur Sipil Negara/ASN); therefore, the entire population was included as the research sample using a saturated sampling (census) technique. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of IBM SPSS Statistics version 29. Prior to hypothesis testing, validity, reliability, and classical assumption tests were conducted to ensure the suitability of the research model. The results indicated that competence has a positive and significant effect on the performance of Civil Servants (ASN). The work environment also has a positive and significant effect on ASN performance. Simultaneously, competence and the work environment have a positive and significant effect on ASN performance. These findings demonstrate that competence is the most dominant factor in improving ASN performance, while the work environment serves as a supporting factor that enhances the effectiveness of task implementation. Therefore, continuous competence development, supported by a conducive work environment, is an essential strategy for improving ASN performance and the quality of public services.
PENGARUH ROTASI KERJA, MUTASI KERJA DAN PROMOSI JABATAN TERHADAP KINERJA PEGAWAI PADA DINAS PENDIDIKAN DAN KEBUDAYAAN KABUPATEN BULUNGAN Maryam Maryam; Syamsuddin Bidol; 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.v5i1.497

Abstract

This study was motivated by the suboptimal achievement of employee performance, the existing gap between performance targets and actual performance, and the need to evaluate human resource management policies, particularly those related to job rotation, job transfer, and job promotion. The study employed a quantitative approach using a survey method. The population consisted of 84 employees of the Department of Education and Culture of Bulungan Regency. Data were collected through questionnaires using a five-point Likert scale. The results indicate that human resource management policies, particularly job transfer and job promotion, have a positive contribution to improving employee performance. Conversely, the implementation of job rotation requires further evaluation to ensure greater alignment between employees' competencies, work experience, and organizational needs. Therefore, the Department of Education and Culture of Bulungan Regency is recommended to strengthen the implementation of the merit system by adopting objective, transparent, and competency-based mechanisms for job rotation, job transfer, and job promotion. These mechanisms should also be supported by competency mapping and continuous career development programs to enhance employee professionalism and improve the quality of public services.
KINERJA PEGAWAI: PENGARUH KOMPETENSI, DISIPLIN DAN BEBAN KERJA YANG DI MEDIASI OLEH KEPUASAN Yusri Yusri; Ilham Safar; Nurmadhani Fitri Suyuthi
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.v5i1.498

Abstract

This study aims to examine and analyze the effect of competence, work discipline, and workload on employee performance, with job satisfaction serving as a mediating variable at the Public Appraisal Services Office (KJPP) Satria dan Rekan in Indonesia. This research adopts a quantitative approach. The total population comprises 130 employees (consisting of 75 appraisers and 55 administrative and finance staff) at KJPP Satria dan Rekan across Indonesia. The researcher designated the appraiser group as the primary focus of the study. Consequently, from the target population of 75 appraisers, a sample of 44 respondents was selected using a simple random sampling technique. Data were collected using Google Forms questionnaires evaluated on a Likert scale. Data analysis was executed using Variance-Based Structural Equation Modeling (SEM-PLS) facilitated by SmartPLS v.4.0 software. The results revealed that among the tested direct and indirect relationships Work discipline has a positive and significant direct effect on employee performance; Competence has a positive and significant direct effect on job satisfaction. Conversely, Competence and Workload do not significantly affect employee performance directly; Work discipline and Workload do not significantly impact job satisfaction; and Job satisfaction has no significant direct effect on employee performance. Furthermore, job satisfaction fails to mediate the relationships between competence, work discipline, or workload and employee performance at KJPP Satria dan Rekan in Indonesia.
APAKAH INVESTOR MEMBERIKAN PENGHARGAAN ATAU SANKSI TERHADAP PRAKTIK PENGHINDARAN PAJAK? TINJAUAN LITERATUR REVIEW Muarif Leo; Abdul Gafur; Risna Risna; Misran Misran; Andriani Saputri
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.v5i1.499

Abstract

This study aims to analyze how investors respond to corporate tax avoidance practices and to identify whether the capital market tends to reward or penalize such practices. The study employs a Systematic Literature Review (SLR) method in accordance with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework. The literature was selected based on the following criteria: a population of publicly traded companies; the phenomena of tax avoidance and tax aggressiveness; the context of capital market consequences; and relevance to the research questions. The analysis was conducted by synthesizing findings from previous studies that link tax avoidance practices to investor responses and corporate market value. The results indicate that investor responses to tax avoidance are not uniform. Investors may reward companies when tax avoidance is perceived as an efficiency strategy that increases after-tax cash flow and corporate value. Conversely, investors may penalize companies when such practices are viewed as increasing risk, reducing transparency, and reflecting opportunistic management behavior. The findings indicate that corporate governance, audit quality, institutional ownership, political connections, social responsibility, and investor protection play a role in shaping market responses. This study confirms that the impact of tax avoidance on capital markets is contextual.
ANALISA PENGARUH DISIPLIN KERJA TERHADAP KINERJA PEGAWAI KANTOR KECAMATAN SOMBA OPU KABUPATEN GOWA DENGAN ANALISIS LINEAR SEDERHANA Ratih Suwanti; Muh. Asdar
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.v5i1.500

Abstract

Employee performance is a crucial factor in achieving effective public service and organizational goals. Work discipline is considered one of the key determinants influencing employees' productivity and responsibility in carrying out their duties. This study aims to examine the effect of work discipline on employee performance at the Somba Opu District Office, Gowa Regency. A quantitative research approach with a survey method was employed. The study involved all 56 employees as respondents using a census sampling technique. Data were collected through questionnaires, observations, interviews, and documentation, and analyzed using descriptive statistics and simple linear regression with the assistance of SPSS software. The findings reveal that work discipline has a positive and statistically significant effect on employee performance. The regression analysis indicates a significant relationship (p < 0.05), while the coefficient of determination (R² = 0.808) demonstrates that work discipline explains 80.8% of the variance in employee performance. These findings suggest that improving employees' adherence to organizational rules, punctuality, responsibility, and commitment to work can substantially enhance overall performance. Therefore, strengthening work discipline should be considered a strategic priority for improving the quality of public services within government institutions.
PENGARUH LITERASI KEUANGAN DAN GAYA HIDUP TERHADAP PENGELOLAAN KEUANGAN MASYARAKAT DESA CORAWALI KECAMATAN PANCA LAUTANG KABUPATEN SIDENRENG RAPPANG Abrar Satyanegara Sabaruddin; Haeril Haeril; Amrizal Salida; Usman Usman
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 2 (2026): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i2.501

Abstract

This study is motivated by the low level of financial literacy in society and the tendency toward a consumptive lifestyle, which leads to less optimal financial management. This research uses the Theory of Planned Behavior as the theoretical framework to explain community financial behavior. The research method employed is a quantitative approach with a descriptive research design. Data were collected through questionnaires using a Likert scale from 87 respondents. Instrument testing included validity and reliability tests, followed by converting ordinal data into interval data using the Method of Successive Intervals (MSI), and normality testing. Data analysis was conducted using path analysis to determine the partial and simultaneous effects among variables. The results show that partially, financial literacy (X1) has a positive and significant effect on financial management (Y) with a path coefficient of 0.106 and a t-value of 1.735 > 1.663. Lifestyle (X2) also has a positive and significant effect with a path coefficient of 0.821 and a t-value of 13.443 > 1.663. Simultaneously, financial literacy and lifestyle have a significant effect on financial management with an F-value of 92.043 > 3.11. This study concludes that improving financial literacy and controlling lifestyle can significantly enhance the quality of community financial management in a more effective and sustainable manner.

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