cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nur Sandi Marsuni
Contact Email
nursandimarsuni@gmail.com
Phone
+6285796461067
Journal Mail Official
nursandimarsuni@gmail.com
Editorial Address
Kelurahan Karunrung Kecamatan Rappocini, Kota Makassar, Sulawesi Selatan, Indonesia
Location
Kota makassar,
Sulawesi selatan
INDONESIA
Masterpiece Journal Society Service Insight
Published by Yayasan Amerta Insan Unggul
ISSN : -     EISSN : 30902185     DOI : -
Core Subject : Economy, Education, Agriculture, Social,
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences
Masterpiece Journal Society Service Insight is a scientific journal published by Amerta Institute. It focuses on disseminating the results of community service activities that create real and innovative impacts across various fields, including education, health, economic empowerment, the environment, technology, social sciences, law, and public welfare. Masterpiece Journal Society Service Insight is published twice a year, in February and August, and employs a rigorous peer-review process to ensure the quality and relevance of its publications. The journal is registered with ISSN (International Standard Serial Number) Online 3090-2185 and ISSN Print xxxx-xxxx, issued by the National Research and Innovation Agency (Badan Riset dan Inovasi Nasional) – Directorate of Multimedia Repositories and Scientific Publishing, National ISSN Center of Indonesia (PUSAT NASIONAL ISSN INDONESIA). This ensures proper indexing, citation, and accessibility in academic and professional databases, enhancing the journal’s credibility and global reach. More than just scientific documentation, the journal aims to serve as a practical guide that can be directly applied by various stakeholders. Through this initiative, Amerta Institute is committed to strengthening the synergy between academia and the community to drive sustainable social change.
Arjuna Subject : Umum - Umum
Articles 77 Documents
 4   5   6   7   8 
Factors Influencing Production of Songkok Guru Lontar Fiber Woven in South Galesong District, Takalar Regency Sri Wulandari; Naidah; Asdar
Masterpiece Vol. 2 No. 1 (2026): February 2026
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/mjssi.v21.561

Abstract

This study aims to analyze the influence of capital, work experience, and raw materials on the production of woven lontar fiber Songkok Guru in Bontokassi Village, Galesong Selatan District, Takalar Regency, which is one of the centers of local wisdom-based handicrafts with high cultural and economic value, yet still faces limitations in improving productivity due to the use of traditional production methods and suboptimal business management. This research employs a quantitative approach with an associative research design, in which the entire population of 53 artisans was used as the sample through a saturated sampling technique. Data were collected through questionnaires, observations, and documentation, and were analyzed using multiple linear regression with the assistance of statistical software, while hypothesis testing was conducted using the t-test, F-test, and coefficient of determination (R²). The results show that both partially and simultaneously, the variables of capital, work experience, and raw materials have a positive and significant effect on the production of woven lontar fiber Songkok Guru. This indicates that increased access to capital, adequate work experience, and the stable availability of quality raw materials are important factors in enhancing artisans’ productivity. Therefore, integrated efforts are required through strengthening access to capital, improving the capacity and skills of artisans, and ensuring sustainable raw material management so that the development of local handicraft industries can be optimized and contribute to improving community welfare.
Artificial Intelligence in Strategic Communication: A Systematic Literature Review of Human–AI Collaboration, Ethical Challenges, and Organizational Communication Muh. Rayes Ibrahim; Zelfia; Ahdan; Abd. Majid; Izki Fikriani Amir
Masterpiece Vol. 2 No. 1 (2026): February 2026
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/mjssi.v21.563

Abstract

Artificial Intelligence (AI) has become a transformative force in strategic communication, reshaping how organizations create, manage, and evaluate communication with stakeholders. Recent advances in generative AI, machine learning, and natural language processing have accelerated the adoption of AI across corporate communication, public relations, crisis communication, and organizational communication. Despite its growing implementation, existing research remains fragmented, particularly regarding the integration of human–AI collaboration, ethical governance, and organizational communication. This study aims to systematically synthesize the current body of knowledge on AI in strategic communication by identifying dominant research themes, theoretical perspectives, methodological trends, ethical challenges, and future research directions. A Systematic Literature Review (SLR) was conducted following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA 2020) guidelines. Relevant studies published between 2020 and 2026 were identified through internationally recognized academic databases using predefined inclusion and exclusion criteria. The synthesized literature indicates that AI has evolved from an automation tool into a strategic organizational capability that enhances communication effectiveness, stakeholder engagement, and data-driven decision-making. The review further highlights that successful AI implementation depends on effective human–AI collaboration, organizational readiness, transparent governance, and ethical communication practices. Transparency, accountability, explainability, privacy protection, and algorithmic fairness emerged as the most frequently discussed ethical concerns. This review contributes by integrating fragmented literature into a comprehensive conceptual framework and offers practical recommendations for organizations seeking to implement AI responsibly while proposing future research agendas to advance strategic communication scholarship.
Assistance in Developing a Merchandise Inventory Recording and Calculation System for the MSME Toko Fahry Wijaya Wahyuni; Masrullah; Armansyah Hilman; Muh Syamrialdi F.S; Muhammad Yasser; Asrar Abukair; Anugrah Ramadhan; Sudirman
Masterpiece Vol. 2 No. 1 (2026): February 2026
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/mjssi.v21.568

Abstract

Micro, Small, and Medium Enterprises (MSMEs) contribute significantly to national economic growth. However, many MSME operators still face challenges in managing merchandise inventory, particularly regarding record-keeping and stock control systems. This situation applies to Toko Fahry Wijaya, an MSME specializing in the sale of Muslim clothing and fashion accessories. This community service initiative aimed to provide guidance on establishing a system for recording and calculating merchandise inventory by implementing a periodic inventory system using the First-In, First-Out (FIFO) method. The activity was carried out in several stages: observation, problem identification, initial inventory data collection, development of inventory recording formats, socialization, training, mentoring, and evaluation. The program took place from June 14 to June 24, 2026, at Toko Fahry Wijaya in Makassar City. The results indicate that the business partner has gained an understanding of the importance of structured inventory recording, the use of stock cards for inventory control, and the calculation of ending inventory using the FIFO method. The implemented recording system also assists the business owner in more effectively monitoring the inflow and outflow of goods. Consequently, this initiative successfully enhanced the partner's inventory management capabilities, thereby supporting the preparation of more accurate financial reports and facilitating better business decision-making.
The Influence of Work Discipline, Work Environment and Work Motivation on Employee Performance with Reward as an Intervening Variable Bagus Prakoso; Susanti Widhiastuti
Masterpiece Vol. 2 No. 2 (2026): August 2026
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/mjssi.v22.569

Abstract

This research aims to test and analyze the influence of work discipline, work environment, and work motivation on employee performance with rewards as an intervening variable at PT. XYZ. This research was motivated by fluctuations in the achievement of monthly operational targets which were not yet optimal in the Kotabumi Unit as well as gaps in the results of previous research (research gaps) related to the determining factors of employee performance. The research method used is a quantitative approach with a causality design. The population in this study was 106 employees. Sampling used a saturated sampling method (census), so that all members of the population were used as research respondents. The data analysis technique uses the Structural Equation Modeling (SEM) method based on Partial Least Square (PLS) with the help of SmartPLS software version 4.1.1.8. The research results show that directly, work discipline and rewards have a positive and significant effect on employee performance. Work discipline and work motivation have also been proven to have a positive and significant effect on rewards. In contrast, the work environment and work motivation were found not to have a significant direct influence on employee performance. The work environment also has no significant effect on rewards. In testing the mediation effect, rewards were unable to mediate the influence of work discipline or work environment on employee performance. The main findings of this research prove that rewards are able to perfectly mediate the influence of work motivation on employee performance (perfect / full mediation). This main empirical contribution indicates that the abstract potential of internal enthusiasm (motivation) of employees cannot necessarily improve work performance independently, but must be bridged by real reward instruments in the form of incentives based on work volume so that it can be accelerated into concrete work productivity in the field.
Empowering the "Persatuan" Women Farmers' Group in Local Food Production and Marketing to Support Village Economic Self-Reliance ⁠ Muhammad Amar; Makmur; A. Fitriani; Syamsiah Hasyim; Abd. Rahman; Fitriani; Nur Amin; Mawar
Masterpiece Vol. 2 No. 1 (2026): February 2026
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/mjssi.v21.570

Abstract

This community engagement program aimed to strengthen the entrepreneurial capacity of the Persatuan Women Farmers Group (Kelompok Wanita Tani/KWT) in Bonto Tengnga Village, Sinjai Borong District, Sinjai Regency, through the development of local food production and marketing to support sustainable rural economic independence. The group experienced several challenges, including limited business management skills, inadequate financial record-keeping, suboptimal production quality, unattractive packaging and branding, and restricted market access. A participatory empowerment approach was implemented through sequential stages comprising socialization, needs assessment, business management and financial literacy training, production improvement, packaging and branding development, digital marketing training, mentoring, monitoring, and program evaluation. The program focused on enhancing the production of banana and sweet potato chips as value-added local food products. Program outcomes demonstrated significant improvements in participants’ knowledge and practical skills in business planning, financial administration, hygienic food processing, product quality enhancement, attractive packaging design, and digital marketing through social media platforms. Members also showed greater awareness of business sustainability and institutional strengthening, enabling them to manage their enterprises more systematically. Furthermore, the adoption of improved production techniques and digital promotion increased product competitiveness and expanded market opportunities beyond the local community. Overall, the program successfully enhanced the organizational capacity and entrepreneurial competence of the women farmers' group, contributing to value-added local agricultural products, increased household income opportunities, and the promotion of sustainable village economic empowerment.
Evaluation of Long-Term Liabilities at MSME Mooka Kopi and Their Impact on Financial Performance Wahyuni; Amelia Rezki Septiani Amin; Suci Awaliyah; Suci Ramadhani; Muhammad Akshah Halik; Muh. Alfai
Masterpiece Vol. 2 No. 1 (2026): February 2026
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/mjssi.v21.559

Abstract

Micro, Small, and Medium Enterprises (MSMEs) frequently rely on long-term liabilities to finance business expansion; however, inadequate financial literacy and weak debt management often reduce financial performance and increase solvency risk. This community service project aimed to evaluate the management of long-term liabilities at Mooka Kopi MSME in Makassar, Indonesia, and to strengthen the owner's capacity to assess their impact on financial performance through structured accounting practices. The program employed a participatory assistance approach involving field observations, interviews, financial document reviews, debt classification, amortization simulations, journal preparation, and solvency ratio analysis based on the Indonesian Financial Accounting Standards for Private Entities (SAK EP). The evaluation focused on long-term notes payable and mortgage financing used to support business expansion. The findings indicate that systematic debt evaluation improved the accuracy of liability recording and enhanced the owner's understanding of interest allocation, principal repayment, and financial statement preparation. Solvency analysis revealed a Debt-to-Asset Ratio of 41.82%, a Debt-to-Equity Ratio of 71.87%, and a Long-Term Debt-to-Equity Ratio of 60.18%, suggesting that the enterprise maintained a relatively healthy capital structure despite utilizing external financing. Furthermore, the assistance program improved financial decision-making by enabling the business owner to monitor repayment obligations and assess the sustainability of future investments. This initiative demonstrates that practical accounting assistance combined with financial ratio analysis can strengthen financial governance, improve transparency, and enhance the long-term sustainability of MSMEs by promoting informed debt management and evidence-based business decisions.
Internal Transformation and Civil Servant Performance: Examining the Mediating Role of Job Satisfaction in Indonesia's Ministry of Health. Suprianto; Slamet Ahmadi; Titing Widyastuti; Besar Agung Martono
Masterpiece Vol. 2 No. 1 (2026): February 2026
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/mjssi.v21.560

Abstract

Background: Public organizations face increasing pressure to enhance organizational performance amid rapid technological change, accountability demands, and evolving citizen expectations. Internal transformation has consequently become a strategic mechanism for improving employee performance. However, limited empirical evidence explains how different dimensions of internal transformation influence civil servant performance and whether job satisfaction serves as an underlying mechanism, particularly in developing-country public sector organizations. Objective: This study examines the effects of Internal Transformation, operationalized through Effective Execution, New Ways of Working, and Service Excellence, on Civil Servant Performance, with Job Satisfaction as a mediating variable at the Secretariat General of the Indonesian Ministry of Health. Methods: A quantitative explanatory approach was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were collected from civil servants at the Secretariat General of the Ministry of Health. The analysis assessed reliability, convergent and discriminant validity, collinearity, structural relationships, mediation effects, and predictive relevance. Results: Effective Execution significantly enhances Job Satisfaction, while Service Excellence demonstrates the strongest direct effect on Civil Servant Performance. New Ways of Working does not significantly affect performance directly. Furthermore, Job Satisfaction has no significant effect on Civil Servant Performance and does not mediate the relationships between internal transformation dimensions and performance. Conclusion: Internal transformation affects civil servant performance unevenly across dimensions. Service Excellence emerges as the most influential determinant, highlighting the importance of context-specific organizational mechanisms in public sector transformation.
The Effects of Customer Reviews and Ratings on Purchase Decisions for Wardah Cosmetics Through the Shopee Marketplace Nadia Muthmainnah; Moh. Aris Pasigai; Syarthini Indrayani
Masterpiece Vol. 2 No. 1 (2026): February 2026
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/mjssi.v21.562

Abstract

The rapid growth of digital marketplaces has transformed consumer purchasing behavior, particularly in the cosmetics industry, where online information plays an important role in reducing uncertainty before purchase. This study examines the effects of customer reviews and customer ratings on purchasing decisions for Wardah cosmetics through the Shopee marketplace among students of the Faculty of Economics and Business, Universitas Muhammadiyah Makassar. This study employed a quantitative associative research design. The population comprised Management students of the 2022 cohort who had purchased Wardah cosmetic products through Shopee. A total of 110 respondents were selected using a sampling approach based on the number of questionnaire indicators. Data were collected through a Likert-scale questionnaire and analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination with SPSS. The findings reveal that customer reviews have a positive but statistically insignificant effect on purchasing decisions, as indicated by a regression coefficient of 0.122, t-value of 1.443, and significance level of 0.152. In contrast, customer ratings have a positive and significant effect, with a coefficient of 1.105, t-value of 9.958, and significance level below 0.001. Simultaneously, customer reviews and customer ratings significantly affect purchasing decisions, with an F-value of 145.289 (p < 0.001). The adjusted R² of 0.726 indicates that 72.6% of purchasing decision variation is explained by both predictors. These findings highlight the dominant role of customer ratings in online cosmetic purchasing decisions.
The Effect of Fixed Asset Turnover on Return on Assets in Food and Beverage Sub-sector Companies Listed on the Indonesia Stock Exchange (2021–2024) Wahyuni; Nur Syaqila; Fakhirah Naila Zalianty; Reni Handayani S; Nirwhana Yuliana Ahmad
Masterpiece Vol. 2 No. 1 (2026): February 2026
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/mjssi.v21.564

Abstract

This study examines the effect of Fixed Asset Turnover (FATO) on Return on Assets (ROA) among food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024. The study is motivated by inconsistent empirical findings regarding the relationship between fixed asset efficiency and corporate profitability, particularly in the food and beverage industry. A quantitative associative research design was employed using secondary data obtained from annual financial reports published by the IDX and company websites. The sample was determined using purposive sampling, resulting in eight food and beverage companies with four years of observations, yielding 32 firm-year observations. Data were analyzed using descriptive statistics, classical assumption tests, simple linear regression, t-test, F-test, and the coefficient of determination (R²) with SPSS. The results indicate that FATO has a positive but statistically insignificant effect on ROA. The regression coefficient of FATO was 0.001, with a t-value of 1.138 and a significance level of 0.264, exceeding the 0.05 threshold. Furthermore, the R² value of 0.041 indicates that FATO explains only 4.1% of the variation in ROA, while the remaining 95.9% is attributable to other factors outside the research model. These findings suggest that fixed asset utilization alone is insufficient to explain profitability in the food and beverage sub-sector. Companies should therefore strengthen broader operational efficiency, cost control, pricing strategies, and asset management to improve profitability.
Analysis of Cash Inflow and Outflow Recording at Satset Coffee Shop in Minasa Upa Wahyuni; Sri Ulfa Ulandari; Aulia Zahra; Lidia Arianti Agustin; Muh.Rafi Khalik; Muh.Alfit Maulana; A.Yusuf Muhammad
Masterpiece Vol. 2 No. 1 (2026): February 2026
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/mjssi.v21.565

Abstract

Micro, Small, and Medium Enterprises (MSMEs) contribute substantially to Indonesia’s economic development, yet inadequate financial recording remains a major obstacle to effective business management and sustainability. This community engagement activity aimed to analyze the cash inflow and cash outflow recording practices of Satset Coffee Shop in Minasa Upa, Makassar, and strengthen the partner’s capacity to implement a simple and systematic accounting system. The activity employed a participatory approach involving preliminary observation, problem identification, interviews, financial education, practical training, transaction simulation, mentoring, and evaluation. Data were obtained through direct observation, interviews with the owner and employees, transaction documentation, and examination of cash records. The initial assessment revealed several weaknesses, including the absence of a structured cash book, inadequate documentation of supporting transactions, the mixing of personal and business finances, and limited internal control over cash management. Following the intervention, the partner successfully implemented a cash inflow and outflow recording format, separated personal and business transactions, organized transaction evidence, and prepared a simple income statement based on the principles of SAK EMKM. Cash examination also indicated that the physical cash balance was consistent with the recorded balance, although weaknesses remained in task segregation and document archiving. The findings demonstrate that practical accounting education and continuous mentoring can improve financial literacy, recording discipline, accountability, and decision-making capacity among micro-scale businesses. This intervention provides a replicable model for strengthening financial governance and supporting sustainable MSME development.

Page 7 of 8 | Total Record : 77

 4   5   6   7   8 

Filter by Year

2025 2026


Reset
Filter By Issues
All Issue Vol. 2 No. 2 (2026): August 2026 Vol. 2 No. 1 (2026): February 2026 Vol. 1 No. 2 (2025): August 2025 Vol. 1 No. 1 (2025): February 2025