Hasanuddin University Graduate School: Open Journal Systems
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Linking Strategic Planning Participation to Budgetary Slack: Evidence from Procedural Justice and Affective Commitment
Full text linkThis study explores how managerial involvement in strategic planning influences the tendency to create budgetary slack, focusing on the mediating roles of perceived procedural justice and affective commitment. Addressing a gap in the budgeting literature—which often prioritizes participative budgeting over strategic-level involvement—the research surveyed mid- to upper-level managers across various industries in Indonesia who were engaged in both strategic planning and budgeting activities. Using Partial Least Squares Structural Equation Modeling (PLS-SEM), five hypothesized relationships were tested. The results reveal that participation in strategic planning significantly enhances managers’ perceptions of procedural justice and their affective commitment to the organization. In turn, these two factors negatively affect the inclination to create budgetary slack, indicating that fairness and emotional attachment play critical roles in curbing opportunistic behavior during budgeting. All hypotheses were statistically supported, reinforcing the theoretical framework. By integrating social exchange theory and self-determination theory, this study contributes to the management accounting field by providing a deeper understanding of the ethical dynamics underlying budgeting practices. Practically, the findings suggest that organizations should embed inclusive and fair processes in strategic decision-making to foster commitment and reduce dysfunctional budgeting behaviors
The Influence of Halal Factors and Behavioral Constructs on Culinary Business Governance in South Sulawesi
No full textThis study examines the influence of halal awareness, halal certification, and behavioral factors on the governance of halal culinary businesses in South Sulawesi, Indonesia. With the increasing emphasis on halal certification following national regulatory mandates, business actors—particularly micro, small, and medium enterprises (MSMEs)—continue to face challenges such as distrust in certification bodies, the complexity of certification procedures, and limited access to accurate information. Grounded in the Theory of Planned Behavior (TPB), this research introduces trust in halal certification and halal products as a mediating variable. A quantitative approach was employed using a survey of 400 halal culinary entrepreneurs from major cities in South Sulawesi, including Makassar, Gowa, Maros, and Parepare. Data were collected using a 5-point Likert scale questionnaire and analyzed through Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS software. The findings are expected to identify key determinants influencing the sustainability of halal culinary businesses and provide practical recommendations for policymakers and stakeholders to enhance trust and improve governance effectiveness within Indonesia's growing halal economy
Influence of Palm Oil Mill Effluents on Selected Soil Physicochemical Properties and Soil Enzyme Activities
Full text linkPalm oil mill effluent (POME) is applied on cultivated farmlands at various stages by many farmers in
southeastern Nigeria with many reporting that it helps to improve crop yield and productivity despite no
availability of data to support their claims. This study was therefore designed to investigate the impact of
POME on soil physicochemical parameters and soil enzyme activities in soil samples from POME irrigated
farmlands. In this study, top and subsoil samples from control farmland unirrigated with POME, dumpsites
and 10 m away from POME dumpsites in six different farmlands irrigated with POME labelled A – F were
investigated using standard analytical procedures. The results of physicochemical properties of the soils
including nitrogen, phosphorus, organic carbon, organic matter, cation exchange capacity and exchangeable
cations indicated significant (P<0.05) in topsoil and sub-soils containing POME when compared with their
corresponding control1 soils. The lipase activities of topsoil from dumpsites A-E and subsoil 10m away from
dumpsite C indicated a significant increase (P<0.05) relative to the corresponding control soils. The effluents
caused a significant (P<0.05) decrease in the dehydrogenase and catalase activities of top-soils and sub-soils
from each of the dumpsites and 10m away from respective dumpsites when compared with their respective
control soils. The findings of this study revealed that the application of POME on soil increases the contents
of soil organic carbon, organic matter, exchangeable cations, and cation exchange capacity interfere with
enzyme activities
Comparative Forecasting Models for Optimizing MSME Production: A Time Series Analysis
Full text linkAccurate short-horizon forecasting is essential for Indonesian food-service MSMEs that plan production with perishable inputs and holiday-driven demand swings. Using monthly sales from Martabak Tip Top, Tarakan (December 2023–November 2024), this study compares a three-period moving average with single exponential smoothing under a one-step-ahead out-of-sample evaluation on a common test window. Accuracy is assessed with mean absolute percentage error (primary), mean absolute error, and root mean squared error. Single exponential smoothing delivers lower error than the moving average during the test period (MAPE 8.0 per cent versus 9.2 per cent) and projects a December requirement of about 1,710 units (moving average: about 1,720). The head-to-head evidence in an emerging-market MSME setting shows that giving greater weight to recent observations provides a more reliable operational signal than equal-weight averaging when modest level shifts occur around public holidays. Practically, using single exponential smoothing as the default planning input supports tighter bills-of-materials conversion, leaner safety-stock and reorder-point settings derived from observed forecast errors, and steadier labour scheduling, thereby reducing stockouts and waste while improving working-capital efficiency. The approach is transparent and spreadsheet-ready, offering actionable guidance for operations, finance, and policy audiences concerned with MSME performance in developing-region contexts
AHP-Based Prioritisation of Cashless Payments in Indonesian SMEs: Evidence from Depok
Full text linkCashless payment platforms are increasingly central to the daily operations of Indonesian small and medium enterprises, yet recent Indonesian and regional evidence rarely quantifies the criteria trade-offs that managers confront when choosing among competing alternatives. This study addresses that gap by applying the Analytic Hierarchy Process to a healthy-food SME that accepts remote payments via GoPay, GrabPay, and ShopeePay and conducts in-store digital transactions through Electronic Data Capture and the Quick Response Code Indonesian Standard. Primary data were collected through structured pairwise-comparison interviews with owner-managers during March to April 2025 (n = 5), producing a criteria-level priority structure and ranked preferences that were verified for internal coherence. All final matrices met the AHP consistency requirement with Consistency Ratio values below 0.10, and a sensitivity analysis confirmed that the ordering of alternatives remained stable under plausible variations in criterion weights. The results show that cost and real-time transaction capability dominate the preference structure, while user-friendly features and promotion exert secondary influence. The findings offer actionable guidance for firms and providers through emphasis on effective fee design, reliable real-time settlement, interface simplification, and targeted promotions that strengthen adoption and customer experience
In Vitro Evaluation of The Antifungal Activity of Breadfruit (Artocarpus altilis) Leaves Extract Againts Puccinia arachidis, Causative Agent of Groundnut Rust
Full text linkBreadfruit (Artocarpus altilis) leaves contain several antimicrobial properties such as saponins, hydrocyanic acid, polyphenols, acetylcholine, potassium, tannin, phenol, riboflavin, and flavonoids. Phenol is a compound found in plants that causes pesticide effects. Previous studies have demonstrated that breadfruit leaf extract contains phenol compounds with antimicrobial activity and can be used as a fungicide. The purpose of this study was to determine the effect of breadfruit leaf extract on the growth inhibitory power and percentage inhibition of Puccinia arachidis spore germination as well as the best concentration of breadfruit leaf extract in inhibited the growth of Puccinia arachidis, an agent causing groundnut rust disease in peanut plants in food poisoning method. This study used a single factor CRD consisting of 5 treatment levels, namely k0(-) = negative control, k0(+) = positive control, k1 = 10 % extract concentration, k2 = extract concentration of 20 %, and k3 = extract concentration of 30 %. The results of this study indicate that the breadfruit leaf extract significantly affected Puccinia arachidis growth with the presence of percentage inhibition of Puccinia arachidis spore germination. The highest concentration of breadfruit leaf extract as a rust disease biofungicide (Puccinia arachidis) in peanut plants in vitro at a concentration of 30 %
The Proportionality Test Models of Competing Rights Cases in the Civil and Common Law Systems: Lesson to Learn for Indonesia
Full text linkThis research focuses on the Proportionality test model of Competing Rights in practice in civil law countries (Germany and South Korea) and the Common Law System (United States and Canada). The research method used is a normative legal research method with statutory, comparative, and case approaches. The results show that the proportionality test is the "ultimate rule of law," a fundamental benchmark in judicial review, and has become a global constitutionalism recognised and applied internationally. Its application is structured and systematic with four test stages, such as German, Canadian, and South Korean models. Meanwhile, it is unstructured in the United States, and there is only one analytical tool (balancing test). In the case of decision, the four stages are only sometimes applied, but according to the needs of the analysis. If, at the third stage (necessity/minimal impairment), it is found that the object being tested is contrary to the Constitution, then the argumentation focuses on that analysis of it. The fourth stage is used if the case is more complicated and requires analysing the balance of norms and legal values. Meanwhile, in the Indonesian Constitutional Court practice, there is a proportional analysis, but it is partial, unstructured, and unsystematic. Therefore, in the future, it is essential to develop an Indonesian model of the principle of proportionality under the values of Pancasila and the 1945 Constitution
Civil Law, Conflict of Laws, and Extraterritoriality in the European Supply Chain Due Diligence Law
Full text linkThis paper gives an overview of the new European Union’s Corporate Sustainability Due Diligence Directive (CSDDD), its relation to the German Supply Chain Due Diligence Act (LkSG) from 2021, and the systematic background of both acts. The article contradicts criticism of the extraterritorial effects of the acts, underlining a legislative purpose as part of the national business law regarding fair competition and consumer protection besides the purpose of improving life conditions. The acts are part of an international socially responsible business law. The CSDDD is introducing a new specific civil liability provision. It also brings significant advancements in conflict-of-law principles by introducing mandatory liability norms that apply regardless of jurisdiction. Implementing due diligence obligations in complex international supply chains poses challenges for companies, requiring robust risk management systems and ongoing adjustments. This strict regulation must be balanced with the practical feasibility of Corporate Social Responsibility duties, and a reasonable allocation of responsibilities must take place without risking that the effect of the legislation will stay behind formalistic compliance requirements. The concept of organizational responsibility plays a core role in this balancing process
Politic Ecology and Sustainability of Arabica Coffee (Coffee Arabica L.) in Timor Leste
Full text linkBetween January 2021 and January 2022, research was conducted in Timor Leste's Liquica, Ermera, and Ainaro districts, representing lowland, moderate plains, and highland regions, respectively. The study aimed to identify ecological aspects of Arabica coffee cultivation and assess Timor Leste's sustainability and environmental politics. Using a case study method, the research employed mixed-methods, combining qualitative and quantitative approaches. Purposive sampling selected respondents from a pool of 180 coffee producers. The findings revealed a need for development and support for farmers, especially those aged 51 to 56, where 30% completed only elementary school. The political and ecological study significantly influenced social, community, and product responsibility factors (p < α 0.01) and had a considerable impact on environmental factors (p < α 0.05). However, labor and economic elements showed minimal impact. This research sheds light on crucial aspects of coffee cultivation sustainability in Timor Leste
Nickel Element Content Distribution in Laterite Deposits Based on Geochemistry Using the Inverse Distance Weighting (IDW) Method
Full text linkAdministratively, the study area is located in the Sorowako Area, Nuha Sub-district, East Luwu District, South Sulawesi Province, Indonesia. Inverse Distance Weighting is a method used to determine the distribution of Ni element, which is one of the geocomputation methods that uses the concept that the value at a location can be estimated based on how close the location is to existing measured points, with weights given based on the distance. The data used in this study is geochemical data from XRF analysis results on laterite samples in the study area. XRF analysis results show that the Ni content value in the limonite zone tends to be lower than in the saprolite zone, which is caused by the semi-mobile nature of the Ni element, so that the Ni element accumulates in the saprolite zone as a result of the enrichment process. The XRF method was used in the geochemical analysis of the laterite deposit samples, which showed high Ni content in the saprolite zone compared to the limonite zone. Ni distribution in the limonite zone is found in two classes of grade distribution, which are < 1.3% and 1.3% - 1.5%. While in the saprolite zone tends to be more varied, there are six classes of grade distribution, from grade values < 1.3% to > 2.25% distributed in the study area