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Jurnal Ilmiah Manajemen & Kewirausahaan
Published by institut ilmu sosial dan bisnis andi sapada
ISSN : -     EISSN : 29644674     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Manajemen & Kewirausahaan a is a peer-reviewed journal published by the Faculty of Economics and Business Andi Sapada Institute of Social and Business Sciences. JIMK is published four times a year in March, June, September, and December. This journal provides direct open access to content on the principle of free availability for the public interest and supports a greater global exchange of knowledge.
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Articles 156 Documents
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Pajak Hotel Dan Pajak Hiburan Terhadap Pendapatan Asli Daerah Pada Badan Pendapatan Daerah Kota Makassar Syamsuriana, Nur; ismawan, Ismawan
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 10 No 4 (2024): Juni
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Abstract

This research is important because it can provide an in-depth understanding of the effect of hotel tax and entertainment tax on local original income. It can also be the basis of policies for local governments to increase revenues and local development. This type of research is a quantitative type, because the data is realized in the form of numbers and analyzed through statistical analysis, with the aim of determining the influence of independent variables, namely Hotel Tax, and Entertainment Tax on the dependent variable, namely Regional Original Income (PAD) of Makassar City in 2019-2023. The test results that have been carried out using multiple linear regression analysis tests with data processing using SPSS 25 show that these results state that hotel tax and entertainment tax have a significant influence on local original income, but on the entertainment tax variable the effect is not positive but negative because the realization of revenue in entertainment tax is very low.
Pajak Hotel dan Pajak Hiburan Terhadap Pendapatan Asli Daerah Pada Badan Pendapatan Daerah Kota Makassar Syamsuriana, Nur; Ismawan, Ismawan
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 11 No 1 (2024): September
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Abstract

This research is important because it can provide an in-depth understanding of the effect of hotel tax and entertainment tax on local original income. It can also be the basis of policies for local governments to increase revenues and local development. This type of research is a quantitative type, because the data is realized in the form of numbers and analyzed through statistical analysis, with the aim of determining the influence of independent variables, namely Hotel Tax, and Entertainment Tax on the dependent variable, namely Regional Original Income (PAD) of Makassar City in 2019-2023. The test results that have been carried out using multiple linear regression analysis tests with data processing using SPSS 25 show that these results state that hotel tax and entertainment tax have a significant influence on local original income, but on the entertainment tax variable the effect is not positive but negative because the realization of revenue in entertainment tax is very low.
Memperkuat Benteng Keuangan: Optimalisasi Sistem Pengendalian Internal Anggerwati, A Indah; Hermin, Hermin; Ernawati, Ernawati; Asia, Nur
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 11 No 1 (2024): September
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Abstract

This study aims to analyze the internal control system (SPI) implementation at the Polkes Kodam Makassar. This research uses a qualitative approach with a phenomenological design focusing on understanding the experiences, views, and perceptions of individuals related to the implementation of SPI in financial management. Participants in this study consisted of financial management officials, administrative staff, and other related parties who were directly involved in financial management at the Polkes Kodam Makassar. Data were collected through in-depth interviews and direct observation of the occurring processes. The results showed that the implementation of SPI at Polkes Kodam Makassar has met most of the standards set by the government, including safeguarding assets, accuracy of financial reports, and compliance with regulations. Nonetheless, the main challenge faced is that internal supervision has not been fully optimized, which has the potential to cause budget deviations. In addition, while financial information is readily available, the system for disseminating and understanding such information needs to be improved to make it more transparent and easily understood by all relevant parties. Improvements in these two aspects will strengthen accountability, transparency, and efficiency in the financial management of Polkes Kodam Makassar
Meningkatkan Produktivitas Karyawan: Pengaruh Kepemimpinan, Budaya Organisasi, dan Kedisiplinan di PLN UP3 Makassar Utara Fatmala, Fatmala
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 11 No 1 (2024): September
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Abstract

The Influence of Leadership Style, Organizational Culture and Discipline on Employee Performance at PT. PLN (Persero) North Makassar Customer Service Implementation Unit.This study aims to determine and analyze the influence of leadership style, organizational culture and discipline on employee performance at PT. PLN (Persero) North Makassar Customer Service Implementation Unit. This type of research is quantitative research using a questionnaire as a source of data collection. This study used 65 respondents using multiple linear regression analysis techniques. The results of this study indicate that: Leadership style has a negative and insignificant effect on employee performance, and Organizational culture has a positive and significant effect on employee performance, discipline has a positive and insignificant effect on employee performance, and then Organizational Culture variable is the most dominant variable influencing employee performance
Etika Bisnis dalam Islam “Analisis perbandingan antara prinsip etika bisnis Islam dan konsep (Corporate Social Responsibility)” Khaerul, Khaerul
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 11 No 2 (2024): Desember
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Abstract

This study discusses business ethics from an Islamic perspective as a strong foundation for building sustainable and responsible management. By conducting a comparative analysis between the principles of Islamic business ethics and the concept of Corporate Social Responsibility (CSR), the study demonstrates that Islamic values offer a holistic framework encompassing spiritual, social, and environmental dimensions. The research employs a literature review method with a qualitative-descriptive approach. The analysis reveals that Islamic business ethics not only promote individual ethical behavior but also advocate for a management system that is accountable to society and the broader natural environment.
Tantangan dan Solusi Manajemen Pendidikan Agama dalam Era Digital: Perspektif Sekolah Swasta Khaerul, Khaerul
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 11 No 2 (2024): Desember
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Abstract

The digital era has brought significant changes across various aspects of life, including in the field of education. Religious education, as a pillar of moral and spiritual values, faces unique challenges in its implementation in schools, particularly in private schools that have their own distinctive managerial characteristics. This article aims to identify the challenges faced in the management of religious education in private schools and to offer strategic solutions that are relevant to technological advancements. The study employs a qualitative-descriptive approach, utilizing a literature review and interviews with several school principals and religious education teachers in private schools. The findings indicate that the primary challenges include the limited integration of technology, the lack of teacher training, and value shifts due to the influence of digital media. Proposed solutions include ICT-based training for teachers, the development of a digital-based religious curriculum, and the formation of virtual religious communities. These findings emphasize the importance of innovation and adaptation in the management of religious education in the digital era.
Cross-Cultural Impacts on Ethical Marketing Practices and Consumer Trust: Evidence from Hospitality Small and Medium-Sized Enterprises in Bali, Indonesia Nurfadhilah, Nurfadhilah; Tijjang, Bakhtiar; Binti Abd Hafiz, Khalilah; Ikhrami, Siti Mirna
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 10 No 4 (2024): Juni
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Abstract

This study aims to analyze the influence of cross-cultural factors on ethical marketing practices and consumer trust, with Balinese cultural values serving as a moderating variable in the hospitality sector of MSMEs in Bali. A quantitative approach with an explanatory design was used through a survey of 200 respondents, and the data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with SmartPLS 4.0. The results show that four dimensions of Hofstede's culture have a significant effect on ethical marketing practices, namely Individualism vs. Collectivism (β = 0.221; p < 0.001), Power Distance (β = 0.103; p < 0.05), Uncertainty Avoidance (β = 0.189; p < 0.01), and Long-Term Orientation (β = 0.267; p < 0.001), while Masculinity vs. Femininity was not significant (p > 0.05). Ethical marketing practices have a strong influence on consumer trust (β = 0.612; p < 0.001), and Balinese cultural values (Tri Hita Karana) strengthen this relationship (β = 0.167; p < 0.01). These findings emphasize the importance of synergy between universal ethical values and local wisdom in building trust and sustainability in culture-based tourism businesses
Peran Kepemimpinan Transformasional dan Motivasi Kerja Terhadap Kinerja Karyawan: Studi Kasus Telkom Plasa Parepare Nurnaningsih, Nurnaningsih
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 11 No 1 (2024): September
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Abstract

The purpose of this research is to determine how transformational leadership and work motivation partially influence employee performance at Telkom Plaza Parepare, to determine how transformational leadership and work motivation simultaneously influence employee performance at Telkom Plaza Parepare. This research was conducted using quantitative descriptive methods. The data analysis technique used is multiple regression analysis and uses the SPSS for Windows 25 program. The data used in this research uses primary data sourced from the results of questionnaires that have been filled in by the respondents. The results of this research indicate that partial transformational leadership has no effect on employee performance at Telkom Plaza Parepare. With the value, tcount < ttable = -178 < 2.042 and not significant, 0.860 > 0.05. And work motivation partially influences employee performance at Telkom Plaza Parepare. With the value, tcount > ttable 7.027 > 2.042 with a significance of 0.000 > 0.05. And it has a simultaneous effect with a value of fcount > ftable 24.783 > 3.31 and a significant value of 0.000 < 0.05.
Analisis Manajemen Pelayanan Rumah Sakit Terhadap Kualitas Pelayanan Publik Pada RSUD Panglima Sebaya Paser Nurnaningsih, Nurnaningsih
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 11 No 1 (2024): September
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Abstract

Hospitals are expected to be able to provide quality health services, so that people can live healthily and achieve the goal of equitable health development. There are three parties involved in health services at hospitals, namely the providers and service providers and the service users. The aim of this research is to determine the form of service management carried out by the Regional General Hospital Panglima Sebaya on the quality of public services in Paser Regency. This research is descriptive qualitative in nature using observation and interview methods with a sample of 30 people, consisting of doctors, nurses, administrative officers and outpatients. This research shows that the quality of service at Regional General Hospital Panglima Sebaya is seen based on Reliability, Responsiveness, Tangibility, Assurance and Empathy which have been fulfilled properly while the service system that is owned has fulfilled the principles of simplicity and clarity. Management of health service quality at Panglima Sebaya Hospital was generally considered good
Motivasi, Kualitas Sumber Daya Manusia Mempengaruhi Kinerja Karyawan Pada Toko oleh-oleh Keranjang Bali Nurnaningsih, Nurnaningsih
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 11 No 1 (2024): September
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Abstract

The research investigates the impact of human resource quality and work motivation on employee performance at The Keranjang Bali, using a quantitative approach to analyze intrinsic and extrinsic motivational factors. Results indicate that both human resource quality and work motivation significantly and positively influence employee performance, with statistical tests showing strong correlations between these variables. The study employs various motivational theories, including Maslow’s needs theory, and considers contextual factors like organizational culture in assessing employee performance levels. Employee motivation is linked to increased productivity and enthusiasm, which can lead to higher sales and better customer service in retail businesses like The Keranjang Bali. The research highlights the importance of managing human resources effectively to enhance employee performance, suggesting programs like career advancement opportunities and job security to improve motivation.The results of the multiple linear regression analysis yield the equation: Y = 2.781 + 0.568 X₁ + 0.330 X₂ + e, indicating that Human Resource Quality (X₁) and Work Motivation (X₂) significantly influence Employee Performance (Y). Based on the t-test hypothesis, the calculated t-value for X₁ is 5.119, which exceeds the critical t-value of 2.004. Similarly, the calculated t-value for X₂ is 4.133, also greater than the critical t-value of 2.004. Therefore, it can be concluded that both independent variables, X₁ and X₂, have a significant and positive impact on the dependent variable (Y). Furthermore, the F-test indicates a significance value of 0.000, which is less than 0.05, and an F- calculated value of 47.741 that surpasses the F-table value of 3.61. This suggests that the variables X₁ and X₂ collectively have an effect on variable Y. The coefficient of determination shows a value of 0.635 or 63.5%, meaning that Human Resource Quality and Work Motivation together account for a 63.5% influence on Employee Performance, while the remaining 36.5% is affected by other variables not covered in this study.

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