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Ajmal
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Jl. Urip Sumohardjo, Panakkukang, Kec. Makassar, Kota Makassar, Sulawesi Selatan 90231
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INDONESIA
JER
Published by Universitas Muslim Indonesia
ISSN : -     EISSN : 26206196     DOI : https://doi.org/10.57178/jer.v6i1
Core Subject : Economy, Humanities, Science,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Economic Resource_(JER) is open access. This journal is published in _ March & September. Journal of Economic Resources|e-ISSN 2620-6196] is a peer-reviewed journal published twice a year (March & September) by the Faculty of Economics and Business, Universitas Muslim Indonesia_UMI. Journal of Economic Resource is a research work to publish articles that report the results of Economics. The Journal of Economic Resources invites manuscripts on various topics in Economics but not limited to Functional Development Economics; entrepreneurship; Management Development; and Accounting.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 581 Documents
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Effect of Security and Confidentiality and Readiness of Information Technology on the Use of E-Filing Muhammad Adil; Endang Winarsih; Wahyuni
Jurnal Economic Resource Vol. 4 No. 2 (2021): September-April
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

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Abstract

This study aims to examine and analyze the effect of security and confidentiality and information technology readiness on the use of e-filing. This study involved 100 respondents from 35,698 registered taxpayers and was calculated using the Slovin formula. Determination of the sample using the purposive sampling technique. The data in this study were collected by distributing questionnaires to respondents. After the data is collected, then data analysis is carried out using descriptive statistical analysis methods, instrument testing (validity test and reliability test), classical assumption test (normality test, multicollinearity test, heteroscedasticity test, and linearity test), and hypothesis testing (linear regression equation test). Coefficient of determination test, and t statistic test). Based on the research results, Security and Confidentiality has a positive and significant influence on the e-filing system, which means that the higher the security and confidentiality, the higher the use of e-filing. Also, Information Technology Readiness has a positive and significant influence on the use of the e-filing system, which indicates that the higher the perception of Information technology readiness in accessing the e-filing system, the higher the use of e-filing. The inappropriate distribution of questionnaires and the number of samples that are still lacking are limitations in this study. Future researchers are expected to carry out research at the right time and increase and expand the number of samples. In addition, the use of the interview method to respondents can maximize critical answers to the research results.
The Effect of Accounting Conservatism and Good Corporate Governance on Equity Valuation Nurul Fuada
Jurnal Economic Resource Vol. 4 No. 2 (2021): September-April
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

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Abstract

This study aims to examine and analyze the effect of accounting conservatism and good corporate governance (managerial ownership and independent commissioners) on corporate equity valuation in telecommunications companies listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative approach. The number of samples obtained was 30 using the purposive sampling method, with the criteria that the sample was listed on the Indonesia Stock Exchange (IDX), financial statement data were available consecutively and the type of company was a telecommunications company. Secondary data was collected using the method of documentation in the form of financial statements. With the help of SPSS for windows software, all data in this study were analyzed using a data analysis stage consisting of classical assumption tests (normality test, multicollinearity test, and heteroscedasticity test), hypothesis testing (multiple linear regression equation test, coefficient of determination test, and statistical t-test). The results show that accounting conservatism and independent commissioners positively and significantly affect the company's equity valuation. In contrast, managerial ownership has a negative and significant impact on the company's equity valuation of telecommunications companies listed on the Indonesia Stock Exchange.
Work Experience, Competence, and Motivation are Significant Predictors of Employee Performance Ratna Dewi
Jurnal Economic Resource Vol. 4 No. 2 (2021): September-April
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

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Abstract

This study aims to investigate the effect of employee motivation, competence, and job experience on employee performance. This study examines 43 public officials in the Makassar City Public Works Service's Regional Technical Implementation Unit (UPTD) Workshop. Primary data sources include observations and questionnaires, as well as documentation (secondary). The data analysis process included descriptive analysis, instrument validation (validity and reliability), classical assumption testing (normality, multicollinearity, and heteroscedasticity), multiple linear regression analysis, and hypothesis testing (partial test, test simultaneously, and the coefficient of determination test). The findings indicated that motivation, competence, and work experience had a favorable effect on employee performance, with competency being the most influential variable. Employee performance improvement is impossible to isolate from the influence of characteristics such as motivation, competence, and work experience. Employee performance will also improve if motivation, competence, and work experience are enhanced additionally if the Makassar City Public Works Service's UPTD Workshop places a higher premium on employee expertise. This is because competency has a strong correlation with performance.
Management Accounting Practices and Performance of Micro, Small and Medium Enterprises in Makassar City Nurhidayah; Wahyuni
Jurnal Economic Resource Vol. 4 No. 2 (2021): September-April
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

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Abstract

The purpose of this study is to determine the effect of management accounting practices on the performance of micro, small, and medium-sized enterprises (MSMEs) in Makassar City. This study used a survey method, in which information is gathered from respondents. Quantitative variables were explored, and the data collection technique incorporated a perceptual approach in the form of a questionnaire to ease measurement. The data were gathered through the use of questionnaires sent to randomly selected respondents. This study was conducted at Makassar City's MSMEs. After obtaining the data, multiple regression analysis was used to conduct the analysis and hypothesis testing, and the results were empirical findings. The study's findings indicated that management accounting procedures based on a budgeting system approach had a statistically significant effect on the performance of MSMEs at the 5% level. Simultaneously, the cost system approach and performance assessment system have a 10% effect on the performance of MSMEs. This research demonstrates that sound management accounting methods can significantly boost the performance of MSMEs, particularly in Makassar City. This finding is consistent with the contingency theory, which states that a corporation requires the appropriate strategy to increase corporate/business performance. Among the appropriate strategies is the implementation of sound management accounting processes.
Can Ability, Commitment and Motivation Improve Employee Performance? Ulfa Hidayati
Jurnal Economic Resource Vol. 4 No. 2 (2021): September-April
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

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Abstract

The performance of employees at the Ministry of Religion of Maros Regency found several problems, such as the low quality of services that can be directly felt by the public. The research data, the authors use 2 (two) methods, namely: descriptive analysis and qualitative analysis using multiple linear regression models. The results of the partial test show that the ability variable has a positive and significant effect on employee performance during the Pandemic Period at the Ministry of Religion, Maros Regency. The commitment variable has a negative and insignificant effect on employee performance at the Ministry of Religion, Maros Regency. The motivation variable has a positive but not significant effect on employee performance at the Ministry of Religion, Maros Regency. If the commitment and motivation are also appropriately implemented, even though the results of the F-test and T-test show that commitment does not have a positive effect on performance and motivation, it has a positive but not significant effect, but it can be a supporter of the employee's ability to be implemented. Employees at the Ministry of Religion of Maros Regency need strong motivation to maintain their ability to work, especially with the Pandemic situation, which requires more problem-solving in completing work that has experienced many obstacles in the last two years.
The Influence of Political Party Funds on the Acquisition of seats in the DPR RI in the legislative elections Andi Faisal; Siswadi Sululing; Asrini; Arif Masruhi
Jurnal Economic Resource Vol. 4 No. 2 (2021): September-April
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

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Abstract

This article provides evidence of the relationship between the expenditure of campaign funds for political parties participating in the 2019 legislative general election and the acquisition of the number of seats in the Indonesian People's Representative Council (DPR RI). Theoretically, campaign funds affect the number of votes. This is supported by several previous studies both domestically and abroad. Data on the use of campaign funds for all political parties participating in the 2019 legislative elections were obtained from the Central General Elections Commission (KPU) website page. The data were obtained using SPSS version 20 statistical data processing program with simple regression analysis. The results showed that the R Square value was 0.685. This value implies that the effect of political party campaign funds on the acquisition of seats in the DPR RI for political parties is 68.5%. In comparison, 31.5% of the seats in the DPR RI for political parties are influenced by other variables not examined. This article can be considered for policymakers regarding political party campaign funds in the upcoming general election.
The Influence of Transformational Leadership Style and Work Discipline on Job Performance among Maros District Education Office Employees Rosdiana Rosdiana; Andi Syahrum; Rina
Jurnal Economic Resource Vol. 6 No. 1 (2023): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v6i1.495

Abstract

This study aims to analyze the effect of transformational leadership style and work discipline on the work performance of employees of the Maros District Education Office. This study uses a descriptive approach (descriptive research) and an explanatory approach (explanatory research). The population in this study was 120 employees, and the sample was 92 people. The sample technique used was stratified proportional random sampling. The analysis technique used was multiple regression analysis through the SPSS 25 program. The results showed that leadership style variables, especially charisma, individual consideration, and intellectual stimulation, had a positive but not significant relationship to employee performance, and work discipline had a positive and significant relationship to employee achievement.
The Influence of Competence, Motivation, Loyalty, and Work Discipline on the Productivity of North Kalimantan Regional Police Ambar Vitaningrum; Rina; Hafipah
Jurnal Economic Resource Vol. 6 No. 1 (2023): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v6i1.505

Abstract

This study aims to analyze the effect of competence, motivation, loyalty, and work discipline on the productivity of members of the Regional Police of North Kalimantan province. This research used a descriptive research approach and a causal design approach. The population in this study was 3,294 police officers, and the sample used the Krejci table. The analysis technique used is multiple regression analysis through the SPSS 22 program. The results showed that competency had a positive and significant effect on the work productivity of North Kalimantan Regional Police members, motivation had no effect on the work productivity of North Kalimantan Regional Police members, loyalty had no effect on the work productivity of North Kalimantan Regional Police members, and discipline had a positive and significant effect on the work productivity of North Kalimantan Police members.
The Effect of CSR, Intellectual Capital and GCG on Company Value with Financial Performance as a Moderating Variable in Food & Beverage Industry Companies Listed on the Indonesia Stock Exchange (IDX) Andi Tenri Harahap; Andi Ratna Sari Dewi
Jurnal Economic Resource Vol. 6 No. 1 (2023): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v6i1.506

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR), Intellectual Capital and Good Corporate Governance (GCG) on company value with financial performance as a moderating variable in food and beverage industry companies listed on the IDX. This research is quantitative research, using secondary data obtained from the Indonesia Stock Exchange (IDX). The total population in this study is 54 companies listed on the Indonesia Stock Exchange in 2017 -2019. There are 11 companies that meet the criteria to be sampled in this company. The analysis technique used in this research is Descriptive Statistics test, Classical Assumption test, Multiple Linear Regression analysis, Hypothesis testing and MRA. The results of this study indicate that the CSR and Intellectual Capital variables have no significant effect on firm value, Good Corporate Governance and Financial Performance have a positive and significant effect on firm value. Indirectly, financial performance has succeeded in strengthening the relationship between CSR and Intellectual Capital on company value, while financial performance has not been able to moderate the relationship between Good Corporate Governance and company value.
Analysis of Leading Sector Development in the Mamminasata Region, South Sulawesi Isramia Isramia; Sanusi Fattah; Retno Fitrianti
Jurnal Economic Resource Vol. 6 No. 1 (2023): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v6i1.517

Abstract

The purpose of this research is to analyze and find out the sectors that include the base sector, changes and shifts in the economic sector and the classification of growth in the economic sector in the Mamminasata region, South Sulawesi. Data analysis methods are Location Quotient (LQ), Shift Share, and Klassen Typology analysis from secondary data which is time series data for the last 4 years (2018-2021) of the Central Bureau of Statistics of South Sulawesi. 1). The results of the Location Quotient index analysis (LQ>1), the sector which was the base sector before (2018-2019) and during the Covid-19 pandemic (2020-2021), namely: manufacturing industry; water supply, waste management, waste and recycling; construction; wholesale and retail trade, repair of cars and motorcycles; transportation and warehousing; provision of accommodation and food and drink; information and communication; financial and insurance services; real estate; company services; educational services; health services and social activities; and other services. 2). The results of the Shift Share analysis show that the specialized sectors grew rapidly (positive proportional shift) prior to the Covid-19 pandemic (2018-2019), namely: the manufacturing industry; construction; wholesale and retail trade, repair of cars and motorcycles; information and communication; company services; government administration, defense, and compulsory social security; educational services; health services and social activities; and other services. Meanwhile, when the Covid-19 pandemic occurred (2020-201), namely: agriculture, forestry, and fisheries; procurement of electricity and gas; wholesale and retail trade, repair of cars and motorcycles; transportation and warehousing; information and communication; company services; health services and social activities; and other services. The sectors that had high competitiveness or competitive (differential shift) before the Covid-19 pandemic (2018-2019), namely: agriculture, forestry, and fisheries; mining and excavation; procurement of electricity and gas; construction; wholesale and retail trade, repair of cars and motorcycles; provision of accommodation and food and drink; real estate; company services; health services and social activities; and other services. Meanwhile, during the Covid-19 pandemic (2020-2021), namely: agriculture, forestry, and fisheries; mining and excavation; processing industry; construction; real estate; government administration, defense, and compulsory social security; and other services. 3) The results of the Klassen Typology analysis, sectors that were classified as developed and growing fast (quadrant I) before the Covid-19 pandemic (2018-2019), namely: construction; wholesale and retail trade, repair of cars and motorcycles; provision of accommodation and food and drink; real estate; company services; educational services; health services and social activities; and other services. Meanwhile, when the Covid-19 pandemic occurred (2020-201), namely: the processing industry; construction; and health services and social activities.

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