cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Amar Sani
Contact Email
amar.vifada@gmail.com
Phone
+6285399929080
Journal Mail Official
admin@jurnal.vifada.id
Editorial Address
G1 No 07 Perumahan Citra Bontomarannu Kec. Bontomarannu, Kabupaten Gowa, Sulawesi Selatan 92161
Location
Kab. gowa,
Sulawesi selatan
INDONESIA
Vifada Management and Social Sciences
Published by Yayasan Vifada Cendikia Indonesia
ISSN : -     EISSN : 29871999     DOI : https://doi.org/10.70184/9s5x8326
Core Subject : Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Physics Social Sciences
Vifada Management and Social Sciences We are dedicated to empowering researchers, educators, and practitioners from all corners of the world to explore the frontiers of science Management - General Management Marketing, Information Technology, Finance, Business, Human Resources, Operations, International Business, Entrepreneurship
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 10 Documents
 1 
Search results for , issue "Vol. 2 No. 2 (2024): July - December" : 10 Documents clear
Integrasi Nilai Budaya Bugis Sipakatu, Sipakalebbi’, Sipakainge’ Dalam Kode Etik Akuntan Akbar, Wina Ayudia; Ramadhani, Febrina Nur; Dahlan, Lukman
Vifada Management and Social Sciences Vol. 2 No. 2 (2024): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/v67hq224

Abstract

Penelitian ini berusaha mengintegrasikan nilai budaya bugis yakni Sipakatu, Sipakalebbi’, dan Sipakainge’ ke dalam prinsip etika profesi akuntan. Perilaku akuntan turut mempengaruhi kualitas laporan keuangan sehingga dengan adanya nilai budaya bugis dalam diri seorang Akuntan dapat mengarahkannya untuk menjunjung kode etik profesi.  Penelitian ini menggunakan metode Literatur Review dengan mengkaji artikel yang sesuai dengan tujuan penelitian ini. Jumlah artikel yang direview sebanyak 20 artikel, diambil melalui Platform Google Schooler. Dalam profesi akuntan, saling memanusiakan, menghormati dan menghargai sesama anggota penting untuk menciptakan lingkungan kerja yang harmonis dan produktif. Pujian atas prestasi dapat meningkatkan motivasi dan kinerja akuntan, serta mendorong mereka untuk meningkatkan kualitas pekerjaannya. Sementara, saling mengingatkan memastikan akuntabilitas dan kepatuhan terhadap standar etika yang berlaku. Oleh karena itu, nilai budaya bugis Sipakatu, Sipakalebbi’, dan Sipakainge’ dapat diintegrasikan dalam kode etik profesi akuntan sehingga diperlukan adanya internalisasi nilai budaya ini ke dalam diri setiap akuntan.
Service Quality and Facilities on Satisfcation Through Individual Emotional for Bpjs Participants in Sinjai District Nurlaela, Nurlaela; Syarifuddin, Umar; Liong, Harlina; Munawwarah, Rofiqah Al
Vifada Management and Social Sciences Vol. 2 No. 2 (2024): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/13969058

Abstract

This research aims to analyze product innovation and marketing strategies implemented by Bundang's Sweet and Sour Candy MSMEs to increase competitiveness in the market. The research method used is descriptive qualitative with data collection through interviews, observation and documentation studies. The research results show that product innovation, such as the development of more attractive flavor variants and packaging, contributes significantly to increasing consumer interest. On the other hand, digital-based marketing strategies through social media and marketplaces have also succeeded in expanding market reach. With a combination of product innovation and effective marketing, these MSMEs are able to compete with similar products and increase market share. This research recommends strengthening the synergy between product innovation and marketing as the key to success in facing increasingly fierce competition
Analisis Lingkungan Kerja Dan Kompensasi Melalui Motivasi Kerja Terhadap Kinerja Kepolisian Daerah Sulawesi Selatan Syahruddin, Syahruddin; B. Ilyas , Jamaluddin; Maddatuang, Bahtiar
Vifada Management and Social Sciences Vol. 2 No. 2 (2024): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/vaxt0t72

Abstract

Kepolisian merupakan salah satu pilar utama dalam menjaga keamanan dan ketertiban masyarakat. Dengan keberadaannya, kepolisian dapat melakukan tindakan preventif dan penindakan terhadap berbagai tindak kejahatan yang dapat mengancam stabilitas sosial dan keamanan negara. Pelaksanaan fungsi peran anggota kepolisian, maka salah satu faktor dalam menilai anggota kepolisian penanganan perkerjaannya adalah terletak dari kinerja kerjanya. Kinerja anggota kepolisian berperan penting dalam menjaga keamanan dan ketertiban masyarakat serta menegakkan hukum. Riset ini bertujuan guna mengetahui dan menganalisis bagaimana dampak lingkungan kerja dan kompensasi dalam meningkatkan kinerja anggota kepolisian melalui motivasi kerja dalam penanganan kasus tindak pidana umum pada polisi daerah di Sulawesi Selatan. Penelitian ini menggunakan metode kuantitatif, yakni metode penelitian yang berlandaskan pada filsafat positivism. Dimana teknik pengumpulan data melalui pengedaran kuesioner, dengan menentukan sampel yakni anggota kepolisian yang ditentukan sejumlah 94 respondent, dengan teknik analisis data memakai analisis path. Dari hasil uji jalur diperoleh temuan bahwa lingkungan kerja berdampak nyata pada motivasi kerja. Kompensasi berdampak nyata pada motivasi kerja. Lingkungan kerja dan kompensasi berdampak nyata pada kinerja anggota Kepolisian. Kemudian motivasi kerja berdampak nyata pada kinerja. Kemudian temuan uji mediasi antara dampak lingkungan kerja dan kompensasi pada kinerja anggota kepolisian melalui motivasi kerja maka dapat dinyatakan bahwa motivasi kerja bisa memediasi dampak lingkungan kerja dan kompensasi pada kinerja anggota polisi Daerah Sulsel.
Audit Manajemen Sebagai Kontrol Terhadap Efektivitas Fungsi Sumber Daya Manusia  (Studi Pada PT. Bumi Sarana Beton) Ananda, Fitria; Susanto , Idil Rakhmat; Arizah , Ainun
Vifada Management and Social Sciences Vol. 2 No. 2 (2024): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/nanda2024

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi audit manajemen dalam menilai fungsi sumberdaya manusia (SDM) pada PT. Bumi Sarana Beton. Metode penelitian yang digunakan adalah metode kualitatif dengan pendekatan deskriptif. Informan dalam penelitian ini adalah top management team perusahaan yang memiliki relevansi dengan fokus analisis. Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode observasi, wawancara dan dokumentasi. Penelitian ini menggunakan data primer yang diperoleh secara langsung dari informan. Hasil penelitian menunjukkan bahwa diantara sepuluh fungsi SDM yang dianalisis terdapat delapan fungsi SDM sudah berjalan efektif yaitu, rekrutmen, pelatihan dan pengembangan karyawan, perencanaan dan pengembangan karir, penilaian kinerja karyawan, kompensasi dan balas jasa, hubungan ketenagakerjaan, keselamatan dan kesehatan kerja karyawan, dan kreativitas karyawan. Sedangkan dua fungsi SDM yang belum dilakukan secara efektif oleh perusahaan yaitu perencanaan sumber daya manusia dan seleksi dan penempatan sumber daya manusia. Penelitian ini berkontribusi terhadap pentingnya perusahaan dalam melakukan pengelolaan fungsi SDM dalam mendukung jalannya aktivitas bisnis. Penelitian ini juga memberikan tambahan wawasan literatur tentang pengembangan penelitian yang memfokuskan analisis pada pengelolan SDM pada perusahaan.
Analysis of Fiscal Policy and Financial Sustainability in Improving the Country's Economic Stability Muslim, Muslim; Bata Ilyas, Muh. Fadhel G; Sani, Amar
Vifada Management and Social Sciences Vol. 2 No. 2 (2024): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/yessman2024

Abstract

This study aims to comprehensively analyze the role of fiscal policy and financial sustainability in enhancing economic stability, particularly in developing nations facing budgetary constraints and economic uncertainty. The research seeks to identify key components of fiscal sustainability and highlight the importance of proactive fiscal planning, institutional reforms, and evidence-based strategies to foster resilience and mitigate economic vulnerabilities. This research adopts a qualitative systematic literature review (SLR) approach to synthesize findings from relevant empirical and theoretical studies published after 2018. The study develops a multidimensional framework for understanding the interaction between fiscal policies and financial sustainability by examining a broad range of scholarly articles, reports, and policy papers. The analysis focuses on key fiscal mechanisms, including countercyclical measures, automatic stabilizers, and governance frameworks. The findings reveal that fiscal discipline, efficient taxation, and responsible debt management are essential to financial sustainability. Proactive budgetary policies, such as automatic stabilizers and counter-cyclical spending, can help stabilize economies during crises. However, the study identifies significant challenges in developing nations, including limited fiscal capacity, weak institutional frameworks, and reliance on external debt. The research emphasizes the need for institutional reforms to strengthen fiscal transparency, enhance public financial management, and foster accountability to build public trust and investor confidence. This study contributes to fiscal policy literature by presenting a holistic framework integrating budgetary sustainability and economic resilience. The practical recommendations highlight the importance of equitable tax policies, strategic public spending, and institutional capacity-building to support sustainable economic growth and long-term financial stability. Future research is recommended to validate these findings further through empirical case studies across different economic contexts.
Integrating Bugis Cultural Values of Sipakatu, Sipakalebbi’, and Sipakainge’ into the Professional Code of Ethics for Accountants Wina Ayudia Akbar; Febrina Nur Ramadhani; Lukman Dahlan
Vifada Management and Social Sciences Vol. 2 No. 2 (2024): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/v67hq224

Abstract

This study aims to integrate Bugis cultural values Sipakatu, Sipakalebbi’, and Sipakainge’ into the professional code of ethics for accountants. Accountants’ ethical behavior plays a crucial role in determining the quality and reliability of financial reporting. Therefore, internalizing local ethical values may strengthen accountants’ commitment to professional standards and ethical conduct. This study employs a literature review method by analyzing 20 relevant scholarly articles retrieved from Google Scholar that align with the research objectives. The findings indicate that the principles of mutual humanization (Sipakatu), mutual respect (Sipakalebbi’), and mutual moral reminder (Sipakainge’) are highly relevant to the ethical dimensions of the accounting profession. These values contribute to fostering a harmonious and productive professional environment, enhancing motivation and performance through recognition of achievements, and ensuring accountability and compliance with ethical standards through continuous moral guidance. Accordingly, the integration of Bugis cultural values into the professional code of ethics for accountants requires systematic internalization within individual accountants to support ethical decision-making and professional integrity.
Service Quality, Facilities, and Customer Satisfaction in Public Health Services: The Mediating Role of Individual Emotions Nurlaela Nurlaela; Umar Syarifuddin; Harlina Liong; Rofiqah Al Munawwarah
Vifada Management and Social Sciences Vol. 2 No. 2 (2024): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/13969058

Abstract

This study examines the role of product innovation and marketing strategies in enhancing the competitiveness of micro, small, and medium-sized enterprises (MSMEs) operating in the confectionery sector. Employing a qualitative descriptive research design, the study draws on primary data collected through in-depth interviews, direct observations, and documentation analysis involving business owners and key stakeholders of Bundang’s Sweet and Sour Candy MSMEs. The findings reveal that continuous product innovation particularly the development of diverse flavor variants and more attractive, functional packaging significantly increases consumer interest and strengthens product differentiation in a highly competitive market. In addition, the adoption of digital-based marketing strategies, including the use of social media platforms and online marketplaces, has proven effective in expanding market reach and improving brand visibility. The study further demonstrates that the integration of product innovation and targeted marketing strategies creates a synergistic effect that enhances competitive advantage and supports sustainable market growth. These results highlight the strategic importance of aligning innovation capabilities with digital marketing practices to improve MSME resilience and performance. This research contributes to the literature on MSME competitiveness by providing empirical insights into how innovation-driven products and digital marketing can jointly strengthen market positioning. Practically, the findings offer valuable guidance for MSME practitioners and policymakers in formulating strategies to enhance competitiveness in increasingly dynamic and competitive business environments.
Understanding Police Performance: The Mediating Effect of Work Motivation on the Relationship between Work Environment, Compensation, and Performance Syahruddin Syahruddin; Jamaluddin B. Ilyas; Bahtiar Maddatuang
Vifada Management and Social Sciences Vol. 2 No. 2 (2024): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/vaxt0t72

Abstract

Police institutions play a critical role in maintaining public security, social order, and law enforcement effectiveness. The performance of police officers is therefore a key indicator of institutional success in managing criminal cases and ensuring public safety. This study aims to examine the effects of work environment and compensation on police performance, with work motivation serving as a mediating variable. A quantitative research design grounded in the positivist paradigm was employed. Data were collected through a structured questionnaire distributed to 94 police officers of a regional police department in South Sulawesi, Indonesia. The data were analyzed using path analysis to assess both direct and indirect relationships among variables. The findings reveal that the work environment has a significant positive effect on work motivation, while compensation also significantly influences motivation. Furthermore, both work environment and compensation have significant direct effects on police performance. Work motivation is found to significantly enhance performance and to mediate the relationships between work environment, compensation, and police performance. These results highlight the importance of creating a supportive work environment and implementing fair compensation systems to strengthen motivation and improve performance in law enforcement organizations. The study contributes to the literature on public sector performance by emphasizing the strategic role of motivational mechanisms in enhancing police effectiveness.
Management Audit as a Control Mechanism for Enhancing the Effectiveness of Human Resource Functions Fitria Ananda; Idil Rakhmat Susanto; Ainun Arizah
Vifada Management and Social Sciences Vol. 2 No. 2 (2024): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/nanda2024

Abstract

This study aims to examine the implementation of management audits as a control mechanism for evaluating the effectiveness of human resource (HR) functions within an organizational context. Using a qualitative research design with a descriptive approach, this study focuses on a case analysis conducted at a manufacturing company in Indonesia. The informants consisted of members of the top management team who were directly involved in strategic decision-making and human resource management. Data were collected through in-depth interviews, direct observation, and document analysis, utilizing primary data obtained from key informants to ensure data credibility and contextual accuracy. The findings reveal that, out of ten HR functions assessed, eight functions were implemented effectively, including recruitment, employee training and development, career planning and development, performance appraisal, compensation and rewards, industrial relations, occupational health and safety, and employee creativity development. However, two critical HR functions—human resource planning and employee selection and placement—were found to be inadequately implemented and lacked systematic procedures aligned with organizational needs. These deficiencies indicate potential risks to long-term workforce sustainability and organizational performance. This study highlights the strategic role of management audits in identifying strengths and weaknesses within HR functions and in supporting continuous organizational improvement. The findings contribute to the literature on management auditing and human resource governance by providing empirical evidence on how audit practices can enhance HR function effectiveness. Practically, the study offers managerial insights for organizations to strengthen HR governance and align HR strategies with business objectives to improve overall organizational effectiveness.
Linking Fiscal Policy to Economic Stability through Financial Sustainability Muslim Muslim; Muh. Fadhel G Bata Ilyas; Amar Sani
Vifada Management and Social Sciences Vol. 2 No. 2 (2024): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/yessman2024

Abstract

This study analyzes the role of fiscal policy and financial sustainability in enhancing economic stability, with a particular focus on developing economies facing fiscal constraints and macroeconomic uncertainty. The study aims to identify key dimensions of fiscal sustainability and examine how proactive fiscal policies, institutional reforms, and evidence-based strategies contribute to economic resilience. A qualitative systematic literature review (SLR) approach was employed by synthesizing empirical and theoretical studies published since 2018. Relevant peer-reviewed journal articles, policy reports, and institutional publications were analyzed to develop a multidimensional framework explaining the interaction between fiscal policy instruments and financial sustainability. The findings indicate that fiscal discipline, efficient and equitable taxation, and prudent public debt management are fundamental to maintaining financial sustainability. Proactive fiscal mechanisms, including automatic stabilizers and countercyclical spending, play a critical role in mitigating economic shocks and stabilizing macroeconomic performance during periods of crisis. However, developing economies continue to face significant challenges, such as limited fiscal space, weak institutional capacity, governance inefficiencies, and heavy reliance on external debt, which reduce the effectiveness of fiscal interventions. This study highlights the importance of institutional reforms to enhance fiscal transparency, strengthen public financial management, and improve accountability in order to build public trust and investor confidence. The research contributes to fiscal policy literature by offering an integrated framework linking fiscal sustainability and economic stability, while providing policy-relevant insights to support sustainable economic growth and long-term financial resilience.

Page 1 of 1 | Total Record : 10

 1 

Filter by Year

2024 2024


Reset
Filter By Issues
All Issue Vol. 3 No. 1 (2025): January - June Vol. 2 No. 2 (2024): July - December Vol. 2 No. 1 (2024): January - June Vol. 2 No. 1 (2024): January - Juny Vol. 1 No. 2 (2023): July - December Vol. 1 No. 1 (2023): Januari - Juny Vol. 1 No. 1 (2023): January - June