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Liquidity : Jurnal Ilmu Manajemen dan Bisnis
Published by Universitas Syekh Yusuf Al Makassari Gowa
ISSN : 30474426     EISSN : 30471796     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Liquidity Jurnal Ilmu Manajemen Bisnis menerbitkan dan menyebarluaskan hasil penelitian pemikiran, dan kajian ilmiah atau kajian kritis-analitis yang memberikan sumbangan pada pemahaman, pengembangan teori serta aplikasinya di Indonesia baik dalam skala lokal maupun nasional di bidang Manajemen bisnis, yang terdiri dari: Manajemen Sumber Daya Manusia, Manajemen Keuangan dan Manajemen Pemasaran Ruang lingkup karya yang diterbitkan mencakup bidang ilmu manajemen diantaranya yaitu: Manajemen Sumber Daya Manusia, Manajemen Keuangan dan Manajemen Pemasaran.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 40 Documents
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PENGARUH PENGEMBANGAN SUMBER DAYA MANUSIA TERHADAP KINERJA PEGAWAI PADA KANTOR DINAS SOSIAL KABUPATEN GOWA Kahar
Liquidity Jurnal Ilmu Manajemen dan Bisnis Vol 2 No 2 (2024): JULI 2024
Publisher : Prodi Manajemen Universitas Syekh Yusuf Al Makassari Gowa

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh pengembangan sumber daya manusia (SDM) terhadap kinerja pegawai di Kantor Dinas Sosial Kabupaten Gowa. Pengembangan SDM diidentifikasi sebagai faktor kunci dalam meningkatkan kualitas dan efektivitas kerja pegawai di sektor pemerintahan. Metode penelitian ini menggunakan pendekatan kuantitatif dengan pengumpulan data melalui kuesioner yang disebarkan kepada 55 pegawai Kantor Dinas Sosial. Data yang diperoleh kemudian dianalisis menggunakan teknik statistik. Hasil penelitian menunjukkan bahwa pengembangan SDM memiliki pengaruh positif yang signifikan terhadap kinerja pegawai di Kantor Dinas Sosial Kabupaten Gowa. Temuan ini menggarisbawahi pentingnya investasi dalam pengembangan SDM sebagai upaya untuk meningkatkan produktivitas, kompetensi, dan motivasi pegawai dalam memberikan pelayanan yang berkualitas kepada masyarakat. Implikasi dari penelitian ini adalah bahwa organisasi seharusnya terus memprioritaskan pengembangan SDM sebagai bagian integral dari strategi manajemen untuk mencapai tujuan dan misi mereka dengan lebih efektif.
PERAN PROMOSI MELALUI MEDIA SOSIAL DALAM MENINGKATKAN DAYA SAING GALERI BATIK MUKTIYASA DI BANYUWANGI Eka Sandi Wintasari; Margaretha Yuniar M
Liquidity Jurnal Ilmu Manajemen dan Bisnis Vol 4 No 1 (2026): JANUARI 2026
Publisher : Prodi Manajemen Universitas Syekh Yusuf Al Makassari Gowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1515/liquidity.v4i1.136

Abstract

Penelitian ini membahas peran promosi melalui media sosial dalam meningkatkan daya saing Galeri Batik Muktiyasa di Banyuwangi. Isu utama penelitian adalah semakin ketatnya persaingan UMKM batik di era digital sehingga diperlukan strategi promosi yang efektif. Tujuan penelitian ini adalah untuk mengetahui strategi promosi media sosial yang diterapkan serta dampaknya terhadap daya saing dan minat beli konsumen. Penelitian ini menggunakan pendekatan kualitatif dengan metode wawancara, observasi, dan dokumentasi. Informan penelitian dipilih secara purposive sampling. Hasil penelitian menunjukkan bahwa pemanfaatan media sosial, khususnya Instagram dan TikTok, mampu memperluas jangkauan pasar, meningkatkan visibilitas produk, serta mendorong peningkatan minat beli dan penjualan. Namun, penelitian ini juga menemukan kendala berupa keterbatasan kreativitas konten dan tingginya persaingan digital. Secara keseluruhan, promosi melalui media sosial berperan signifikan dalam meningkatkan daya saing Galeri Batik Muktiyasa.
DAMPAK PENGUNGKAPAN SUNSTAINABILITY REPORT TERHADAP NILAI PERUSAHAAN DI BURSA EFEK Indonesia (STUDI KASUS PERUSAHAAN TERDAFTAR DI BEI PERIODE 2023-2024) Imran Rosadi; Agus Salim; Misdayanti Sugiono; Annisa Nur Muslimah
Liquidity Jurnal Ilmu Manajemen dan Bisnis Vol 4 No 1 (2026): JANUARI 2026
Publisher : Prodi Manajemen Universitas Syekh Yusuf Al Makassari Gowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1515/liquidity.v4i1.141

Abstract

Sustainability issues are increasingly becoming a major focus in the modern business environment, prompting companies to disclose their social and environmental responsibilities through Sustainability Reports (SRs). This study aims to analyze the impact of sustainability report disclosure on company value among companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2025 period. Company value is measured using the Price to Book Value (PBV) ratio, while SR disclosure rate is assessed based on the Global Reporting Initiative (GRI) index. This study uses a quantitative approach with multiple linear regression analysis, with control variables including company size, profitability (ROA), and capital structure (DER).The results of the study show that the disclosure of sustainability reports has a positive and significant effect on the company's value. In addition, company size and ROA were also found to have a significant effect on company value, while DER did not show a significant influence. These findings support legitimacy theory and stakeholder theory, which suggest that sustainability disclosures can increase market confidence and strengthen a company's valuation. The study concludes that SR is not just a compliance document, but a strategic tool to shape investor perceptions and create long-term economic value.
Knowledge Management and Work Motivation as Determinants of Employee Performance: Evidence from a State-Owned Enterprise in Indonesia Mutmainna Rachman; Kahar; Irwan Abdullah
Liquidity Jurnal Ilmu Manajemen dan Bisnis Vol 4 No 1 (2026): JANUARI 2026
Publisher : Prodi Manajemen Universitas Syekh Yusuf Al Makassari Gowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1515/liquidity.v4i1.155

Abstract

Employee performance is a strategic determinant of organizational effectiveness in State-Owned Enterprises, where accountability, efficiency, and public service outcomes are closely interconnected. This study aims to examine the effects of knowledge management and work motivation on employee performance within a public-sector organizational context. A quantitative explanatory design was employed using a census of 32 employees at a State-Owned Enterprise branch office. Data were collected through structured questionnaires and analyzed using multiple linear regression to test the partial and simultaneous influence of knowledge management and work motivation on employee performance. The findings indicate that work motivation has a positive and statistically significant effect on employee performance, confirming the importance of motivational mechanisms in enhancing productivity and engagement within bureaucratic institutions. In contrast, knowledge management demonstrates a statistically significant negative relationship with performance. This unexpected result suggests that ineffective implementation, cultural resistance, inadequate technological integration, or knowledge overload may undermine the potential benefits of knowledge management practices. Simultaneously, both variables significantly explain variations in performance outcomes, highlighting their strategic relevance. In conclusion, the study emphasizes that work motivation consistently strengthens employee performance, while knowledge management requires contextual alignment and effective execution to generate positive outcomes. These findings contribute to the refinement of human resource management strategies in public-sector organizations and underscore the importance of integrating motivational systems with well-designed knowledge management practices..
Budget Efficiency and Effectiveness as Drivers of Financial Performance: Evidence from a Wood-Processing SME in Indonesia Yayu Rakkang; Fahruni Khaerunnisa
Liquidity Jurnal Ilmu Manajemen dan Bisnis Vol 4 No 1 (2026): JANUARI 2026
Publisher : Prodi Manajemen Universitas Syekh Yusuf Al Makassari Gowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1515/liquidity.v4i1.156

Abstract

Budgeting serves as a critical instrument for planning, control, and performance management, particularly in manufacturing firms that operate under volatile market conditions. This study aims to analyze the efficiency and effectiveness of budgeting practices at PT. Jian Jaya Perkasa, a wood-processing company, in order to understand how budgeting contributes to financial sustainability and organizational performance. Employing a descriptive qualitative design, the research combined semi-structured interviews, direct observations, and document analysis, supported by quantitative ratio calculations of effectiveness and efficiency. The findings reveal that the company improved its budget effectiveness from 91 percent in 2022 to 104 percent in 2023, exceeding its revenue targets. Simultaneously, budget efficiency improved from 96 percent to 80 percent, reflecting stronger cost control and resource optimization. Qualitative insights highlighted that these improvements were driven by tighter expenditure monitoring, refined revenue forecasting, and enhanced inter-departmental coordination. Nevertheless, challenges such as raw material price volatility and delays in budget realization continued to exert pressure on financial outcomes. The company’s adaptive strategies—including supplier diversification, adjustments to service lines, and improved communication—proved critical in mitigating these constraints. The study concludes that robust and adaptive budgeting practices significantly enhance financial performance by linking strategic alignment with operational effectiveness. These results contribute to the growing body of knowledge on budgeting by demonstrating the interplay of efficiency and effectiveness in sustaining organizational resilience, while also offering practical lessons for small and medium-sized enterprises facing resource constraints.
ANALISIS EFEKTIVITAS PEMASARAN DIGITAL DALAM MENINGKATKAN BRAND AWARENESS PADA UMKM DI KABUPATEN GOWA Ambo Uleng
Liquidity Jurnal Ilmu Manajemen dan Bisnis Vol 4 No 1 (2026): JANUARI 2026
Publisher : Prodi Manajemen Universitas Syekh Yusuf Al Makassari Gowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1515/liquidity.v4i1.157

Abstract

The development of digital technology has transformed marketing patterns from conventional approaches to online platforms that are more interactive, measurable, and adaptive. Micro, Small, and Medium Enterprises (MSMEs), as the backbone of the regional economy, are required to adapt to digital transformation to maintain competitiveness. Gowa Regency, as a region with significant MSME growth, faces challenges in optimizing digital marketing strategies, particularly in building brand awareness. This study aims to analyze the effectiveness of digital marketing in increasing MSME brand awareness in Gowa Regency and identify the most dominant variables influencing it. The study used a quantitative approach with an explanatory survey design of 120 MSMEs actively utilizing digital media in marketing activities. Data analysis was conducted using multiple linear regression. The results showed that digital marketing simultaneously had a significant effect on brand awareness with a significance value of 0.000 and a coefficient of determination (R²) of 0.68. Partially, customer interaction (engagement) and content quality variables had the most dominant influence. These findings indicate that the success of digital marketing depends not only on the frequency of promotions, but also on the quality of communication and relationships built with consumers. This research provides empirical contributions to the development of digital strategies for MSMEs at the regional level as well as policy recommendations for strengthening digital literacy and capacity of business actors.
Peran Financial Technologi dalam Membentuk Pola Manajemen Keuangan Generasi Z liya Saputri
Liquidity Jurnal Ilmu Manajemen dan Bisnis Vol 4 No 1 (2026): Liquidity Jurnal Ilmu Manajemen Dan Bisnis
Publisher : Prodi Manajemen Universitas Syekh Yusuf Al Makassari Gowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1515/liquidity.v4i1.158

Abstract

Digital transformation has driven the development of financial technology (fintech) as a more efficient, inclusive, and technology-based financial service innovation. Generation Z, as digital natives, is the group most adaptable to the use of fintech in their daily financial activities. This study aims to analyze the role of fintech in shaping Generation Z's financial management patterns by integrating behavioral finance perspectives and the Theory of Planned Behavior. The method used is a qualitative approach through a literature review of various relevant scientific journals, books, and research reports. The study results indicate that fintech plays a role in increasing financial access and control through real-time transaction monitoring features, strengthening digital financial literacy through application-based education, and encouraging investment participation from an early age.
Strategi Pemasaran Berbasis Hubungan Pelanggan Dalam Meningkatkan Loyalitas Konsumen Pada Umkm Kuliner Di Kota Makassar Asrawan
Liquidity Jurnal Ilmu Manajemen dan Bisnis Vol 4 No 1 (2026): Liquidity Jurnal Ilmu Manajemen Dan Bisnis
Publisher : Prodi Manajemen Universitas Syekh Yusuf Al Makassari Gowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1515/liquidity.v4i1.163

Abstract

Perkembangan usaha mikro, kecil, dan menengah (UMKM) di sektor kuliner mendorong meningkatnya persaingan bisnis, sehingga menuntut penerapan strategi pemasaran yang berorientasi pada pelanggan. Penelitian ini bertujuan untuk menganalisis strategi relationship marketing dalam meningkatkan loyalitas pelanggan pada UMKM kuliner di Kota Makassar. Metode penelitian yang digunakan adalah pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara mendalam, observasi, dan dokumentasi. Informan penelitian terdiri atas pemilik usaha, karyawan, dan pelanggan tetap. Hasil penelitian menunjukkan bahwa penerapan relationship marketing melalui pelayanan personal, komunikasi aktif, dan pemanfaatan media digital mampu meningkatkan kepuasan serta loyalitas pelanggan. Namun, keterbatasan sumber daya manusia dan modal masih menjadi kendala utama dalam pengembangan strategi pemasaran. Penelitian ini diharapkan dapat menjadi referensi bagi pelaku UMKM dalam merancang strategi pemasaran berbasis hubungan jangka panjang.
FAKTOR-FAKTOR TERJADINYA TUNGGAKAN KENDARAAN RODA DUA DAN EMPAT PADA KANTOR SAMSAT KABUPATEN BULUKUMBA Syamsy, Ainusy; Harianto
Liquidity Jurnal Ilmu Manajemen dan Bisnis Vol 4 No 1 (2026): Liquidity Jurnal Ilmu Manajemen Dan Bisnis
Publisher : Prodi Manajemen Universitas Syekh Yusuf Al Makassari Gowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1515/liquidity.v4i1.164

Abstract

This study aims to identify the factors causing motor vehicle tax arrears for two-wheeled and four-wheeled vehicles and to examine the efforts made by the Regional Revenue Unit (UPT Pendapatan Wilayah) of Bulukumba in addressing these arrears. The research was conducted at the Joint Samsat Office of Bulukumba Regency using a descriptive qualitative method. Data were collected through field observations, interviews with Samsat officers and taxpayers, and documentation of motor vehicle tax arrears reports for 2023–2024.The results indicate that motor vehicle tax arrears are influenced by several key factors, including low taxpayer awareness, unstable economic conditions or income, distance between taxpayers’ residences and payment locations, suboptimal service quality, and limited understanding of tax regulations. Economic factors and taxpayer awareness were found to be the dominant causes of delayed tax payments.Efforts undertaken by the Bulukumba Regional Revenue Unit to reduce tax arrears include increasing tax socialization, optimizing mobile Samsat services, improving service quality, conducting door-to-door data collection and billing, and collaborating with the police in enforcement operations. These measures are expected to enhance taxpayer compliance and reduce motor vehicle tax arrears, thereby contributing positively to the increase in Regional Original Revenue (PAD).
The Impact of Inpatient Room Tariff Structures on Hospital Revenue: Evidence from a Public Hospital in Indonesia Rahayu Japar; Ambo Uleng
Liquidity Jurnal Ilmu Manajemen dan Bisnis Vol 4 No 1 (2026): Liquidity Jurnal Ilmu Manajemen Dan Bisnis
Publisher : Prodi Manajemen Universitas Syekh Yusuf Al Makassari Gowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1515/liquidity.v4i1.165

Abstract

Public hospitals in developing countries face increasing pressure to achieve financial sustainability while maintaining equitable access to care. This study aims to analyze the effect of inpatient room tariff calculation on hospital revenue performance at Haji Hospital Makassar, focusing on how pricing structures influence utilization patterns and income generation. This research employs a descriptive quantitative case study design using retrospective hospital data from 2011 to 2014. Data include inpatient room tariffs, utilization by room class, estimated costs, operational expenditures, and total hospital revenue. The analysis examines the relationship between tariff structures and revenue through aggregation and comparison of inpatient service data. The results show that inpatient services constitute the dominant source of hospital revenue, with room-based income contributing the majority share of total earnings. Despite a fixed tariff system, revenue trends varied due to changes in room utilization across different classes. Lower-priced rooms, particularly Class III, demonstrated the highest and most consistent growth in demand, ultimately becoming the largest contributor to inpatient revenue. In contrast, higher-priced rooms exhibited more volatile utilization patterns. These findings indicate that hospital revenue is influenced more by occupancy levels and demand distribution than by tariff magnitude alone. The discussion highlights that pricing strategies align with economic demand theory, where affordability drives utilization, and emphasizes the importance of balancing cost recovery with equitable access. In conclusion, inpatient room tariff structures significantly influence hospital revenue through their impact on utilization patterns. Effective pricing policies should integrate cost-based calculation, capacity management, and equity considerations to ensure sustainable and inclusive hospital financing.

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