cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Ajmal
Contact Email
economic.resources@umi.ac.id
Phone
+6281288116372
Journal Mail Official
ajmalasad@umi.ac.id
Editorial Address
Jl. Urip Sumohardjo, Panakkukang, Kec. Makassar, Kota Makassar, Sulawesi Selatan 90231
Location
Kota makassar,
Sulawesi selatan
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 658 Documents
 15   16   17   18   19 
The Role of Apparatus Competence, Community Participation and Control Systems on Village Fund Financial Accountability Pasolo, Fahrudin; Kooh, Ricky Phylemon; Zakaria, Zakaria; Sonjaya, Yaya
Jurnal Economic Resource Vol. 7 No. 1 (2024): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i1.863

Abstract

This study is associative research, which aims to analyze, identify and explain the role of apparatus compe-tency, community participation and control systems on financial accountability of village funds in Mam-beramo Raya Regency. The amount of data used in the research was 84 respondents or 70.00% of the total population is 120 consisting of village officials, community leaders and stakeholders in the Greater Mam-beramo Regency environment, with a sampling technique using the Simple Random Sampling type Proba-bility Sampling technique. The main data source for this research was obtained through distributing ques-tionnaires to all respondents. The statistical method used to test the hypothesis is multiple linear regression analysis using SPSS. Based on partial and simultaneous test results, it was found that apparatus, community participation and control systems had a positive and significant effect on financial accountability of village funds in Mamberamo Raya Regency. This study not only highlights the dynamics within the Mamberamo Raya District Government but also the efforts of the Greater Mamberamo District Government to increase efficiency, transparency and accountability in managing village funds, as well as improving the perfor-mance of village officials.
Transformational Leadership Style, Transactional Leadership Style and Job Satisfaction Karim, Latief
Jurnal Economic Resource Vol. 7 No. 1 (2024): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i1.906

Abstract

This study aimed to determine and analyze the effect of transformational and transactional leadership styles on job satisfaction at PT. Bank Rakyat Indonesia Regional Office Jayapura. The population in this study were employees of at PT. Bank Rakyat Indonesia Regional Office Jayapura, totaling 120 employees. The number of samples used was 55 people, determined based on the Slovin formula. The data source used is primary data, namely data collected directly by researchers from respondents using questionnaire instruments. The data analysis method that will be carried out consists of descriptive statistical analysis, validity test, reliability test, normality test, heteroscedasticity test, multicollinearity test, hypothesis testing through multiple linear regression analysis, partial test, simultaneous test, and determination coefficient test. The results of this study indicate that partially Transformational and Transactional Leadership Styles have a positive and significant effect on employee. Meanwhile, the Transactional Leadership Style has a dominant influence on the job satisfaction.
Challenges and Innovations in Public Sector Accounting: A Comparative Analysis Papare, Endang Yokbet; Suratini, Suratini; Pasolo, Fahrudin
Jurnal Economic Resource Vol. 7 No. 1 (2024): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i1.913

Abstract

This study aims to explore the influence of social accounting practices on community trust, focusing on the roles of transparency, stakeholder engagement, cultural context, regulatory frameworks, and media coverage. Utilizing a qualitative case study approach, the research involved in-depth analysis of various organizations to understand how their social accounting practices impact community trust. Data were collected through semi-structured interviews, focus groups, and document analysis and were then analyzed using thematic and content analysis techniques. The findings highlight that transparent social accounting practices are fundamental to building community trust. Detailed and honest disclosures about social and environmental impacts enhance organizational reliability and credibility. Stakeholder engagement emerged as critical, with participatory approaches fostering a sense of ownership and trust among community members. Cultural context significantly influences how communities perceive transparency and accountability efforts. The study also underscores the importance of regulatory frameworks and proactive media engagement in shaping public perceptions. The results align with previous research while providing a nuanced view of the interplay between these factors. This research contributes to academic knowledge and practical application, offering insights into how organizations can effectively implement social accounting practices to foster community trust. The originality lies in its comprehensive approach, considering multiple dimensions and contextual factors. The findings can guide policymakers, business leaders, and CSR practitioners in developing strategies that enhance transparency and accountability. Future research should consider quantitative approaches and longitudinal studies to validate and expand upon these findings.
The Effect of Leadership on the Performance of State Civil Apparatus Through Work Motivation and Job Satisfaction Kuswanto, Dedi; Rumasukun, M. Ridwan; Khotimah, Khusnul
Jurnal Economic Resource Vol. 7 No. 1 (2024): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i1.922

Abstract

The Influence of Leadership on the Performance of Civil Servants at the Regional Office of the Directorate General of Treasury of Papua Province through Work Motivation and Job Satisfaction. This study aims to examine and analyze information about the direct and indirect influence of leadership on employee performance at the Regional Office of the Directorate General of Treasury of Papua Province. The research is conducted to understand the extent to which these factors contribute to improving employee performance. The sample size of this study is 54 respondents. Data was collected through the distribution of questionnaires to the respondents. The data was analyzed using path analysis regression with IBM SPSS Statistics Version 25 as the statistical testing tool. The results of the study show that the leadership variable has a significant influence on work motivation and job satisfaction. Motivation has a significant influence on employee performance, and job satisfaction has a significant influence on employee performance. There is a significant influence of leadership on employee performance both directly and indirectly through work motivation and job satisfaction.
The Effect of Regional Tax Digitalization, Tax Knowledge, and Taxpayer Awareness, on Restaurant Taxpayer Compliance in Makassar City Jamaluddin, Jamaluddin; Nujum, Syamsu; Selong, Abbas; Rahman, Zainuddin
Jurnal Economic Resource Vol. 7 No. 2 (2024): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i2.939

Abstract

This research was conducted with the following objectives: (1). To find out and analyze the influence of regional tax digitization on mandatory compliance of restaurants in Makassar City. (2). To find out and analyze the influence of tax knowledge on the compliance of restaurant taxpayers in Makassar City. (3). To find out and analyze the influence of taxpayer awareness on the compliance of restaurant taxpayers in Makassar City The research method used in this study is descriptive analysis and Multiple Linear Regression analysis, with a sample of 79 Restaurant Taxpayers in Makassar City. Based on the results of multiple linear regression analysis, the results show that (1). The digitization of regional taxes has a positive and significant effect on the compliance of restaurant taxpayers in Makassar City. (2). Tax knowledge has a positive and significant effect on the compliance of restaurant taxpayers in Makassar City. (3). Taxpayer awareness has a positive and significant effect on the compliance of restaurant taxpayers in Makassar City.
The Effect of Regional Original Revenue, GDP, and Capital Expenditure on Regency/City Fiscal Distress in South Sulawesi Amrisal, Amrisal; Mallongi, Syahrir; Selong, Abbas
Jurnal Economic Resource Vol. 7 No. 2 (2024): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i2.941

Abstract

This study was conducted with the following objectives: (1) To Determine and Analyze the Effect of PAD on Regency/City Fiscal distress in South Sulawesi. (2) To Determine and Analyze the Effect of GDP on Fiscal distress of Regencies/Cities in South Sulawesi, (3). To Determine and Analyze the Effect of Capital Expenditure on Regency/City Fiscal Distress in South Sulawesi. The research method used in this study is descriptive analysis and Panel data regression analysis, with a sample of 24 city districts in South Sulawesi. Based on the results of the regression analysis of panel data, the results of the study show that (1). PAD has a negative and significant effect on fiscal distress with a coefficient value of -1.303, meaning that if regional original revenue increases by 1%, fiscal distress will decrease by 1.303%. A negative Coefficient value indicates that there is a negative or opposite relationship between PAD (X1) and fiscal distress (Y). This means that if PAD increases, fiscal distress will decrease. (2) (GDP) has a negative and significant effect on fiscal distress with a coefficient value of -637547.3, meaning that if economic growth increases by one-unit, fiscal distress will decrease by 637547.3 units. (3). Capital expenditure has a negative effect on fiscal distress, with a coefficient value of -0.199, meaning that if the capital expenditure ratio increases by 1%, fiscal distress will decrease by 0.199%. This negative Coefficient value indicates that there is a negative relationship between capital expenditure (X3) and fiscal distress (Y). This means that if capital expenditure increases, fiscal distress will decrease.
The Effect of the Realization of Public Service Agency Work Unit Expenditure on Education and Health and GDP on the Human Development Index (HDI) in Makassar City Arruanlinggi, Heronimus; Baharuddin, Dahlia; Selong, Abbas
Jurnal Economic Resource Vol. 7 No. 2 (2024): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i2.944

Abstract

This research was conducted with the following objectives: (1). To find out and analyze the influence of the Realization of Expenditure of the Public Service Agency of the Education Cluster on the Human Development Index (HDI) in Makassar City. (2). To find out and analyze the effect of the Realization of Expenditure of the Public Service Agency of the Health Cluster on the Human Development Index (HDI) in Makassar City. (3). To find out and analyze the influence of GDP on the Human Development Index (HDI) in Makassar City. This study uses Multiple Linear Regression analysis. The data used is secondary data for 11 years. Based on the results of the research conducted by the researcher, the researcher concluded that (1). The realization of the Education BLU Work Unit Expenditure has a negative positive effect on the Human Development Index (HDI), in Makassar City (2). The realization of the Expenditure of the BLU Health Work Unit has a positive and insignificant effect on the Human Development Index (HDI), in Makassar City. (3). GDP has a significant positive effect on the Human Development Index (HDI), in Makassar City.
Predicting Financial Distress and Bankruptcy of PT Sepatu Bata Tbk with Six Methods Sucipto, Rakhmat Hadi; Sumantri, Fazhar; Taruna, Helmy Ivan
Jurnal Economic Resource Vol. 7 No. 2 (2024): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i2.977

Abstract

This study aims to estimate the financial difficulties that may be experienced by PT Sepatu Bata Tbk, compare six bankruptcy prediction methods, namely Altman, Springate, Zmijewski, Grover, Ohlson, and Taffler, and find the accuracy level of the predictive model. The research uses a quantitative approach by utilizing an independent sample t-test to detect comparisons between bankruptcy prediction methods from the company's secondary data. The results of the study show that the Altman method successfully detected the existence of financial distress of the company, namely in 2020, 2022, and 2023, while the rest of the time the company was still safe and entered the gray area, the Springate method predicts that for 12 years from 2012 to 2023 the company was trapped in the threat of bankruptcy due to financial distress, the Grover method found the fact that throughout the year from 2012 to 2023 the company experienced financial difficulties, Zmijewski's method proves that companies are experiencing financial distress only in 2023, Ohlson's method detects that companies are still in good health for 12 years from 2012 to 2023, and the Taffler model predicts that companies have experienced various conditions over the past 12 years and are only threatened with bankruptcy in 2020 and 2021. The Taffler method showed the highest accuracy rate of 83%, followed by the Altman and Zmijewski methods at 75%, Ohlson at 65%, and Springate and Grover both recorded an accuracy rate of 33%.
Analysis of Income Disparity Fishermen in Papua Barat Daya Regency Hasbiah, Hasbiah
Jurnal Economic Resource Vol. 7 No. 2 (2024): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i2.983

Abstract

This study analyses income disparity between fishermen and mangrove crab fishermen in Papua Barat Daya Village, Papua Barat Regency. Quantita-tive methods were used with descriptive analysis and statistical tests, in-cluding the Gini Index and two-sample independent t-test. Data were col-lected from 50 fishermen and 50 mangrove crab fishermen through ques-tionnaires related to their monthly income. The results showed that the av-erage income of fishermen was IDR 6.13 million higher than the average in-come of mangrove crab fishermen of IDR 5.26 million. The Gini Index anal-ysis showed a value of 0.32 for fishermen and 0.45 for mangrove crab fish-ermen, indicating greater income inequality among mangrove crab fishermen. The two-sample independent t-test showed that the difference in in-come between the two groups of fishermen was statistically significant (p < 0.05). This study concludes that there is significant inequality in income between fishermen and mangrove crab fishermen, with higher inequality oc-curring in mangrove crab fishermen. Policy recommendations to reduce this inequality include improving market access, cultivation technology, and government intervention to support the welfare of fishermen in the man-grove crab sector.
Brand Image Analysis and Sales Promotion on the Purchase Decision of Top Coffee Gula Palm Brand Through Brand Equity Patiku, Melda Yanti; Rosanti, Novita; Verawaty
Jurnal Economic Resource Vol. 7 No. 2 (2024): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i2.985

Abstract

This study aims to find out and analyze the Influence of Brand Image and Sales Promotion on Purchase Decisions of Top Coffee Palm Sugar Through Brand Equity as an Intervening Variable with a research period of 1 month starting from July to August 2024. The analysis method used is Path Analysis using SmartPLS Software ver 3 2024, the purpose is to describe the actual state of the research object to determine the Brand Image and Sales Promotion of the Purchase Decision of Top Coffee Gula Palm Brand Through Brand Equity as Veriabel Intervening in the Tamalanrea Village Community who consume Top Coffee Gula Palm through the submission of statements in the questionnaire. The results of the study were (1) Brand image has a positive and significant effect on brand equity, (2) Sales promotion has a positive and significant effect on brand equity, (3) Brand image has a positive and significant effect on purchase decisions, (4) Sales promotion has a positive and significant effect on purchase decisions, (5) Brand equity has a positive and significant effect on purchase decisions, (6) Brand image has a positive and significant effect on purchase decisions through brand equity, (7) Sales promotion has a positive and significant effect on purchase decisions through brand equity.

Page 17 of 66 | Total Record : 658

 15   16   17   18   19 

Filter by Year

2019 2026


Reset
Filter By Issues
All Issue Vol. 9 No. 2 (2026): April - September Vol. 9 No. 1 (2026): October - March Vol. 8 No. 2 (2025): September - February Vol. 8 No. 1 (2025): March-August Vol. 7 No. 2 (2024): September - February Vol. 7 No. 1 (2024): March-August Vol. 6 No. 2 (2023): September - February Vol. 6 No. 1 (2023): March-August Vol. 5 No. 2 (2022): September-April Vol. 5 No. 1 (2022): March-October Vol. 4 No. 2 (2021): September-April Vol. 4 No. 1 (2021): March-August Vol. 3 No. 2 (2020): September - February Vol. 3 No. 1 (2020): March-August Vol. 2 No. 2 (2019): September-February Vol. 2 No. 1 (2019): March-August More Issue