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Intan Timur
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Jl. Raya Baruga Antang, Kec. Manggala, Kampus Universitas Pejuang Republik Indonesia, Makassar
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Kaizen: Economic, Management, Accounting, and Entrepreneurship Studies
Published by Universitas Pejuang Republik Indonesia
ISSN : -     EISSN : 29646073     DOI : -
Core Subject :
Kaizen is a scientific platform published twice a year in June and December and managed and published by the Faculty of Economics and Business of the Pejuang Republic of Indonesia University, with a focus on publications in the fields of Economics and Finance.
Arjuna Subject : -
Articles 50 Documents
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PEMANFAATAN SISTEM TEKNOLOGI INFORMASI DAN INTERNAL CONTROL SERTA DAMPAKNYA TERHADAP AKUNTABILITAS PENGADAAN BARANG DAN JASA PEMERINTAH (STUDI KASUS DI KABUPATEN MAROS) Melda Mariana Doloksaribu; Muhammad Badar; Zulfaidah; Fitrah Sri Rahayu; Azmiardi Amir Masradin
KAIZEN : Kajian Ekonomi, Manajemen, Akuntansi, dan Kewirausahaan Vol. 3 No. 2 (2024): Kaizen : Kajian Ekonomi, Manajemen, Akuntansi dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh teknologi informasi dan internal control terhadap akuntabilitas pengadaan barang/jasa di Kabupaten Maros. Responden dalam penelitian ini adalah Pengguna Anggaran (PP), Kuasa Pengguna Anggaran (KPA), Pejabat Pembuat Komitmen (PPK), Kelompok Kerja Pemilihan (POKJA) dan Penyelenggara Swakelola yang ada di Pemerintahan Kabupaten Maros. Agar bisa mendapatkan data yang valid, akurat dan relevan maka Teknik yang digunakan dalam pengumpulan data antara lain: metode angket (kuisioner), studi Pustaka dan mengakses website dan situs-situs. Kuesioner yang debrikan kepada 110 orang sebagai responden. Metode analisis data yang digunakan adalah analisi Regresi Linear berganda.. Pengujian hipotesis pada penelitian ini menggunakan uji Realiabilitas, uji Multikolinearitas serta pengujian asumsi klasik, uji t dan uji F dengan metode analisis data menggunakan regresi linier berganda. Hasil dari penelitian ini membuktikan bahwa sistem teknologi informasi berpengaruh terhadap akuntabilitas pengadaan barang dan jasa pemerintah di Kabupaten Maros, artinya penerapan sistem teknologi informasi harus lebih diperhatikan kedepannya untuk mencapai akuntabilitas pengadaan barang dan jasa yeng lebih baik. Penelitian ini membuktikan bahwa internal control system berpengaruh terhadap akuntabilitas pengadaan barang dan jasa pemerintah di Kabupaten Maros, artinya semakin baik internal control system maka akuntabilitas pengadaan barang dan jasa juga akan semakin baik. Penelitian ini membuktikan bahwa sistem teknologi informasi dan internal control system berpengaruh secara simultan terhadap akuntabilitas pengadaan barang dan jasa pemerintah di Kabupaten Maros.
Dampak Kenaikan Harga Bahan Pokok Terhadap Daya Beli Masyarakat Di Kecamatan Bontomatene Kepulauan Selayar Andriani; Fitrah Sri Rahayu; Azmiardi Amir Masradin
KAIZEN : Kajian Ekonomi, Manajemen, Akuntansi, dan Kewirausahaan Vol. 4 No. 1 (2025): Kaizen : Kajian Ekonomi, Manajemen, Akuntansi, dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

This study aims to determine the impact of the increase in staple food prices on the purchasing power of residents in Bontomatene District, Selayar Islands. Data collection techniques used in this study were interviews and documentation studies. The data analysis method used was qualitative descriptive analysis. The results of this study indicate that the increase in staple food prices has an impact on the purchasing power of residents in Bontomatene District, Selayar Islands. The impact of the increase in staple food prices has influenced community consumption patterns.
PERBANDINGAN KINERJA KEUANGAN PADA PT BUKIT ASAM Tbk, PT BUMA INTERNASIONAL GRUP Tbk, dan PT ADARO ENERGY INDONESIA Tbk dengan MENGGUNAKAN PENDEKATAN CROSS SECTION dan TIME SERIES Siti Nur Reskiyawati Said
KAIZEN : Kajian Ekonomi, Manajemen, Akuntansi, dan Kewirausahaan Vol. 4 No. 1 (2025): Kaizen : Kajian Ekonomi, Manajemen, Akuntansi, dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

This study aims to analyze and compare the financial performance of PT Bukit Asam Tbk (PTBA), PT BUMA International Group Tbk (BUMA), and PT Adaro Energy Indonesia Tbk (ADRO) during 2022–2024 using time series and cross-sectional approaches. The analysis covers liquidity, activity, and profitability ratios to evaluate financial stability, asset efficiency, and profitability. The results indicate that ADRO has the most stable and superior financial performance compared to PTBA and BUMA, both in terms of liquidity and profitability. PTBA shows a declining trend in liquidity and profitability, while BUMA faces significant financial risk with negative profitability ratios in 2024. The study provides insights for corporate management, investors, and stakeholders regarding the relative position of coal mining companies in Indonesia.
Dampak Kebijakan Publik Terhadap Resiliensi dan Eskalasi UMKM di Kota Makassar: Studi Kebijakan Afirmatif, Transformasi Spasial, dan Digitalisasi Ekonomi (2020–2025) Muhammad Nasir
KAIZEN : Kajian Ekonomi, Manajemen, Akuntansi, dan Kewirausahaan Vol. 4 No. 2 (2025): Kaizen : Kajian Ekonomi, Manajemen, Akuntansi dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract This study evaluates the strategic impact of the Makassar City Government's policies on the Micro, Small, and Medium Enterprises (MSME) ecosystem during the 2020–2025 period. Using a public policy analysis approach and regional economic empirical data, this study examines the effectiveness of the paradigm shift from supply-side interventions to demand-side interventions, as well as the integration of the Smart City concept in local economic empowerment. Key findings indicate that affirmative policies allocating 50% of the regional budget (APBD) and the Local E-Catalogue successfully created a significant captive market for formal MSMEs. The "Lorong Wisata" (Tourism Alley) program has proven effective in increasing micro-enterprise income at the grassroots level by up to 100% through a community-based tourism approach. In the digital sector, there was a surge in QRIS payment adoption by 171% year-on-year, although digital literacy gaps persist in operational management aspects. Nevertheless, structural challenges such as the complexity of OSS-RBA licensing and compliance with halal certification standards due to limited household production infrastructure remain barriers to formalization. This study recommends the establishment of shared production facilities and proactive legality assistance to ensure the inclusivity of the city's economic growth.
Dampak Literasi Keuangan dan Perilaku Keuangan terhadap Pengelolaan Keuangan Generasi Z di Kota Makassar Stevani Sartika
KAIZEN : Kajian Ekonomi, Manajemen, Akuntansi, dan Kewirausahaan Vol. 4 No. 2 (2025): Kaizen : Kajian Ekonomi, Manajemen, Akuntansi dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

This study aims to examine the influence of financial literacy and financial behavior on financial management among Generation Z in Makassar City. The method used in this study is a quantitative method with multiple linear regression analysis, and data collection was conducted using questionnaires. The results of this study indicate that there is a positive and significant influence from both financial literacy and financial behavior on financial management among Generation Z in Makassar City. These findings reaffirm the importance of financial education from an early age, especially for Generation Z who grow up in the digital era with easy access to financial products and services.
BELANJA DAERAH DI BALIK DOMINASI DANA TRANSFER Siti Nur Reskiyawati Said
KAIZEN : Kajian Ekonomi, Manajemen, Akuntansi, dan Kewirausahaan Vol. 4 No. 2 (2025): Kaizen : Kajian Ekonomi, Manajemen, Akuntansi dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis

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This study aims to analyze the development of Local Own-Source Revenue (PAD), Intergovernmental Transfers (Dana Perimbangan), and Regional Expenditure, as well as to identify indications of the Flypaper Effect in the Government of Maros Regency during the period 2021–2025. The study employed a quantitative descriptive approach using secondary data obtained from the Budget Realization Reports of Maros Regency. Data were collected through documentation and literature review methods. Data analysis was conducted using descriptive statistics and contribution analysis to examine the relationship between regional revenue sources and regional expenditure. The results indicate that Local Own-Source Revenue (PAD) increased during the study period; however, its contribution to Regional Expenditure remained relatively lower than that of Intergovernmental Transfers. Intergovernmental Transfers continued to be the largest source of revenue in the budget structure of Maros Regency and exerted a more dominant influence on Regional Expenditure. This condition suggests that Regional Expenditure is more responsive to transfer funds from the central government than to locally generated revenue. Therefore, the findings indicate the occurrence of the Flypaper Effect in the Government of Maros Regency during the study period. These findings imply that regional fiscal independence still needs to be strengthened through the optimization of local revenue sources in order to reduce dependence on central government transfers.
IMPLEMENTASI GREEN ACCOUNTING DI INDONESIA Siti Nur Reskiyawati Said
KAIZEN : Kajian Ekonomi, Manajemen, Akuntansi, dan Kewirausahaan Vol. 4 No. 2 (2025): Kaizen : Kajian Ekonomi, Manajemen, Akuntansi dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

Environmental pollution caused by human and industrial activities has led to various environmental problems that may disrupt ecosystem balance and threaten the sustainability of living organisms. One approach that can support environmental management is the implementation of green accounting or environmental accounting. This study aims to analyze the implementation of green accounting in Indonesia and to identify its benefits and challenges based on previous research findings. The research employed a literature review method by examining various scientific sources, including journal articles, books, and other academic publications relevant to the topic. The findings indicate that the implementation of green accounting helps companies identify and disclose environmental costs, improve environmental information transparency, and support environmental management evaluation and business sustainability. However, its implementation still faces several challenges, including difficulties in measuring environmental costs, the absence of standardized reporting guidelines, andlimited corporate transparency in disclosing negative environmental information. Therefore,stronger corporate commitment and more comprehensive regulatory support are needed to promote the effective implementation of green accounting in Indonesia.
Pengaruh Etika Pegawai, Pelayanan Publik dan Reformasi Birokrasi terhadap Penerapan Zona Integritas pada Lapas Kelas II A Watampone: The Influence of Employee Ethics, Public Service, and Bureaucratic Reform on the Implementation of Integrity Zones at Class II A Watampone Penitentiary A Musfirah; Normiyati N; Herniah S; Muhammad Nasir
KAIZEN : Kajian Ekonomi, Manajemen, Akuntansi, dan Kewirausahaan Vol. 5 No. 1 (2026): Kaizen : Kajian Ekonomi, Manajemen, Akuntansi, dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis

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This study examines the effect of Employee Ethics, and Improvement of Public Services on the Implementation of the Integrity Zone. Respondents in this study were Watampone Class II Penitentiary Visitors. The number of visitors who sampled this study was 55 people. The method of determining the sample used in this study is Simple Random Sampling, while the data processing method used by researchers is multiple regression analysis. The results of this study indicate that Employee Ethics and Public Services have a significant effect on the Implementation of the Integrity Zone in Watampone Class II Penitentiary.
ANALISIS PENGELOLAAN BARANG INVENTARIS PADA BIRO UMUM SEKRETARIAT DAERAH PROVINSI SULAWESI SELATAN Benget Hutagaol
KAIZEN : Kajian Ekonomi, Manajemen, Akuntansi, dan Kewirausahaan Vol. 5 No. 1 (2026): Kaizen : Kajian Ekonomi, Manajemen, Akuntansi, dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis

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This study aims to examine the sub-systems that affect inventory management at the General Bureau of the Regional Secretariat of South Sulawesi Province. The research method used is a survey by describing the management of inventory at the General Bureau of the Regional Secretariat of South Sulawesi Province. The sample used is Stratified Random Sampling, using questionnaires as the main tool for data collection. The research results were tabulated into frequency tables. The results show that inventory management has not been able to contribute to improving effective inventory management because the procurement planning pays little attention to the quality of goods, procurement planning is not adjusted to the needs of work units, there is no adjustment of procurement implementation to the prevailing regulations, and the distribution of goods is still relatively uneven across work units.
PENGARUH KOMPENSASI, MOTIVASI KERJA, DAN LINGKUNGAN KERJA TERHADAP PRODUKTIVITAS KERJA PEGAWAI PADA BALAI PEMASYARAKATAN KELAS I MAKASSAR Ardyansyah Rahmat; Abd. Gaffar; Syahrir S
KAIZEN : Kajian Ekonomi, Manajemen, Akuntansi, dan Kewirausahaan Vol. 5 No. 1 (2026): Kaizen : Kajian Ekonomi, Manajemen, Akuntansi, dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

This study aims to analyze the influence of compensation, work motivation, and work environment on employee productivity at the Class I Makassar Correctional Center. This research uses a quantitative approach with an explanatory design. The research population consisted of 121 employees. Data were collected using a five-point Likert scale questionnaire and analyzed using SPSS 25. The results of the study indicate that compensation has a positive and significant effect on work productivity, while work motivation has no significant effect and the work environment has no significant effect. Simultaneously, the three variables have a significant influence on work productivity. The main finding shows that compensation is the only independent variable that is proven to be partially significant.

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