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Pengaruh Kecepatan Inovasi dan Digital Marketing terhadap Daya Saing pada Wirausaha Penjahit Perempuan Berbasis UMKM Home Industry di Kota Makassar
Get PDFThis research aims to examine the effect of: (1) speed of innovation on competitiveness, (2) digital marketing on competitiveness, (3) speed of innovation on digital marketing, (4) speed of innovation on competitiveness through digital marketing. The analysis method used is path analysis using Partial Least Square (PLS). The object of this research is female tailor entrepreneurs in the MSME home industry in Makassar City, totaling 133 entrepreneurs. The research results show that: (1) speed of innovation has a positive but not significant effect on competitiveness, (2) digital marketing has a positive and significant effect on competitiveness, (3) speed of innovation has a positive and significant effect on digital marketing, (4) speed of innovation has a positive and significant effect on competitiveness through digital marketing.This research aims to examine the effect of: (1) speed of innovation on competitiveness, (2) digital marketing on competitiveness, (3) speed of innovation on digital marketing, (4) speed of innovation on competitiveness through digital marketing. The analysis method used is path analysis using Partial Least Square (PLS). The object of this research is female tailor entrepreneurs in the MSME home industry in Makassar City, totaling 133 entrepreneurs. The research results show that: (1) speed of innovation has a positive but not significant effect on competitiveness, (2) digital marketing has a positive and significant effect on competitiveness, (3) speed of innovation has a positive and significant effect on digital marketing, (4) speed of innovation has a positive and significant effect on competitiveness through digital marketing
Efektivitas Penggunaan Quick Response Code Indonesian Standard (QRIS) Untuk Meningkatkan Omzet Penjualan pada UMKM Kuliner di Kota Makassar
Get PDFThe Effectiveness of Using the Indonesian Standard Quic Response Code (QRIS) to Increase Sales Turnover in Culinary MSMEs in Makassar City. The aim of this research is to find out the obstacles and obstacles that can occur in implementing the Indonesian Standard Quick Response Code (QRIS) payment. This research method uses a qualitative approach, while this type of research is descriptive research. The location of the research was in Makassar City, District. Panakukkang and District. Tamalate. Data collection techniques use observation, interviews and documentation. Data analysis tecniques use data reduction, data presentation, and verification or efforts to draw conclusion. The validity of the data uses source triangulation, engineering triangulation and time triangulation techniques. Based on the research results, it can be concluded. Effectiveness of using QRIS in current MSME food and beverage sales transactions in Makassar City. It can be said to be effective in all effectiveness benchmarks that the aouther uses, including: (a). System quality, (b). Information quality, (c). Quality of service, (d). User, (e). User satisfaction and, (f). Net profit. Barriers or obstacles are disruptions to the network.Efektivitas Penggunaan Quick Response Code Indonesian Standard (QRIS) Untuk Meningkatkan Omzet Penjualan Pada UMKM Kuliner Di Kota Makassar. Tujuan dari penelitian ini untuk mengetahui kendala dan hambatan yang dapat terjadi dalam penerapan pembayaran Quick Response Code Indonesian Standard (QRIS). Metode penelitian ini menggunakan pendekatan kualitatif, sedangkan jenis penelitian ini merupakan jenis penelitian deskriptif. Lokasi penelitian dilakukan di Kota Makassar Kec. Panakukkang dan Kec. Tamalate. Teknik pengumpulan data menggunakan observasi, wawancara, dan dokumemtasi. Teknik analisis data menggunakan reduksi data, penyajian data, dan verifikasi atau upaya penarikan kesimpulan. Keabsahan data menggunakan teknik triangulasi sumber, triangulasi teknik, dan triangulasi waktu. Berdasarkan hasil penelitian, dapat disimpulkan. Efektivitas penggunaan QRIS pada transaksi penjualan UMKM makanan dan minuman kekinian di Kota Makassar. Dapat dikatakan efektif pada semua tolak ukur efektifitas yang penulis gunakan, diantaranya yaitu: (a). Kualitas sistem, (b). Kualitas informasi, (c). Kualitas pelayanan, (d). Pengguna, (e). Kepuasan pengguna, dan, (f). Keuntungan Bersih. Hambatan atau kendala yaitu gangguan pada jaringa
Pengaruh Kompetensi Sumber Daya Manusia dan Penerapan Teknologi Informasi terhadap Kualitas Laporan Keuangan Sekretariat DPRD Kabupaten Maros
Get PDFThe aim of this research is to determine and analyze the influence of competency and application of information technology on the quality of financial reports of theMaros Regency DPRD Secretariat partially and simultaneously. This type of research uses a quantitative descriptive approach with a population that will be sampled as 65 people, with a withdrawal technique. The sample uses a saturated sample, that is, the entire population will be used as a sample of 65 people. The analytical method used is multiple linear regression analysis with hypothesis testing using the partial t test, simultaneous F test and determination test (R2). The research results obtained are (1) Competency has a positive and significant influence on the quality of financial reports of theMaros Regency DPRD Secretariat, (2) Application of Information Technology has a positive and non-significant influence on the quality ofMaros Regency DPRD Secretariat\u27s financial reports, (3) Competency and application of Information Technology in general Simultaneous Positive and Significant Influence on the Quality of Financial Reports of theMaros Regency DPRD Secretariat. Competence has a dominant influence on the quality of theMaros Regency DPRD Secretariat\u27s financial reports.Tujuan dari penelitian ini adalah untuk menentukan dan menganalisis pengaruh kompetensi Sumber daya manusia dan penerapan teknologi informasi terhadap kualitas laporan keuangan Kantor DPRD Kabupaten Maros secara parsial dan simultan. Jenis penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan populasi yang akan diambil sampelnya sebanyak 65 orang, dengan teknik penarikan. Sampel menggunakan sampel jenuh, yaitu seluruh populasi akan digunakan sebagai sampel sebanyak 65 orang. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan pengujian hipotesis menggunakan uji t parsial, uji F simultan, dan uji determinasi. (R2). Hasil penelitian yang diperoleh adalah (1) Kompetensi Sumber daya manusia memiliki pengaruh positif dan signifikan terhadap kualitas laporan keuangan Kantor DPRD Kabupaten Maros, (2) Penerapan Teknologi Informasi memiliki pengaruh positif dan tidak signifikan terhadap kualitas laporan keuangan Kantor DPRD Kabupaten Maros, (3) Kompetensi Sumber daya manusia dan penerapan Teknologi Informasi secara umum secara simultan memiliki pengaruh positif dan signifikan terhadap kualitas laporan keuangan Kantor DPRD Kabupaten Maros. Kompetensi memiliki pengaruh dominan terhadap kualitas laporan keuangan Kantor DPRD Kabupaten Maro
Pengaruh Dana Giro dan Deposito Berjangka Terhadap Laba Perusahaan : (Studi Pada PT. BNI (Persero) KCP. Panakkukang Makassar
No full textThis research aims to investigate and assess the potential impact of demand deposits and time deposits on the profitability of PT. Bank Negara Indonesia (Persero). The study focuses on analyzing data related to third-party funds and liquidity at the Panakukang Makassar branch of Bank BNI spanning from 2017 to 2021. Secondary data derived from financial reports processed at the Panakukang branch is utilized for analysis, employing SPSS software for data manipulation. Methodologically, the study employs a range of statistical tests including descriptive analysis, classical assumption tests, multiple linear regression analysis, partial and simultaneous hypothesis testing, and coefficient of determination tests. Results indicate a significant positive correlation between demand deposits and company profitability, attributed to the effective utilization of both demand and time deposits in influencing company earnings. This influence is elucidated by the bank\u27s adeptness in reinvesting deposits into both productive and non-productive assets Penelitian ini bertujuan untuk mengetahui dan menganalisis apakah ada pengaruh dana giro dan deposito berjangka terhadap laba perusahaan pada PT. Bank Negara Indonesia (Persero). Sampel penelitian adalah jumlah dana pihak ketiga dan likuiditas pada Bank BNI periode 2017 sampai dengan 2021 KCP Panakukang Makassar. Penelitian ini sepenuhnya menggunakan data sekunder berupa laporan keuangan yang telah diolah pada PT. Bank Negara Indonesia (Persero) Tbk KCP Panakukang. Data diolah menggunakan perangkat lunak statistic SPSS. Uji statistic yang digunakan adalah uji diskrptif, uji asumsi klasik, uji regresi linier berganda, uji hipotesis parsial dan simultan, uji koefisien determinasi. Hasil penelitian menunjukkan bahwa dana giro berpengaruh positif dan signifikan terhadap laba perusahaan hal tersebut disebabkan oleh karena efektifnya dana giro dan deposito berjangka berpengaruh positif dan signifikan terhadap laba perusahaan, hal tersebut dikarenakan sumber dana yang diperoleh oleh bank dari simpanan yang disalurkan kembali oleh bank dalam bentuk asset produktif dan asset non produktif
The Role of Brand Equity, Service Quality, and Organizational Commitment as Mediators of Lecturer Performance: A Study at the University of Muhammadiyah Makassar
Get PDF This study examines the impact of brand equity, service quality, and organizational commitment on lecturer performance through lecturer work loyalty at the University of Muhammadiyah Makassar. Using a descriptive quantitative research approach, data was collected from 106 respondents through questionnaires. Hypothesis testing was conducted using Path Analysis and Sobel Test methods. The findings indicate that while brand equity has a positive but nonsignificant effect on work loyalty, service quality and organizational commitment significantly influence work loyalty. Furthermore, brand equity, service quality, organizational commitment, and lecturer work loyalty have a positive and significant effect on lecturer performance. However, brand equity does not significantly influence lecturer performance through work loyalty, whereas service quality and organizational commitment do so significantly. The study concludes that improvements in brand equity, service quality, and organizational commitment positively impact increased work loyalty and lecturer performance. Institutions of education can enhance the quality of education they provide by improving lecturer performance and strengthening the relationship between lecturers, students, and the institution. This can be achieved through deeper measurement of brand equity, cross-cultural analysis, the development of integrative models and lecturer development programs, as well as the implementation of marketing strategies
Peran Partisipasi Anggaran, Kejelasan Sasaran Anggaran, dan Komitmen Sebagai Pemediasi Terhadap Kinerja Aparatur Pemerintah
Get PDFThis research aims to examine the influence of budget participation, clarity of budget targets, commitment as a mediator on the performance of government officials. This research method uses primary data, namely the results of questionnaires from all respondents with a sample size of 145 respondents from 57 SKPD in South Sulawesi. This research used a Structural Equation Modeling analysis tool based on Partial Least Square or SEM PLS version 23. The results of this research show that budget participation influences the performance of government officials. Clarity of budget targets influences the performance of government officials. Commitment is able to mediate budget participation on the performance of government officials. Furthermore, commitment is able to mediate clarity of budget targets on the performance of government officials.Penelitian ini bertujuan untuk menguji pengaruh partisipasi anggaran, kejelasan sasaran anggaran, komitmen sebagai mediator terhadap kinerja aparatur pemerintah. Metode penelitian ini menggunakan data primer yaitu hasil kuisioner dari seluruh responden dengan jumlah sampel sebanyak 145 responden dari 57 SKPD di Sulawesi Selatan. Penelitian ini menggunakan alat analisis Structural Equation Modeling berbasis Partial Least Square atau SEM PLS versi 23.Hasil penelitian ini menunjukkan bahwa partisipasi anggaran berpengaruh terhadap kinerja aparatur pemerintah. Kejelasan target anggaran mempengaruhi kinerja aparatur pemerintah. Komitmen mampu memediasi partisipasi anggaran terhadap kinerja aparatur pemerintah. Selanjutnya komitmen mampu memediasi kejelasan sasaran anggaran terhadap kinerja aparatur pemerintah
Pengaruh Intellectual Capital dan Corporate Social Responsibility Terhadap Return on Assets Dimoderasi Ukuran Perusahaan
Get PDFCompanies listed in the fast-moving consumer goods category tend to have stable operational activities. In the competitive business world, companies must be able to optimize all the resources they possess, both tangible and intangible. Additionally, companies have social responsibilities towards their surrounding environments. This research aims to determine the influence of intellectual capital and corporate social responsibility on financial performance, projected by return on assets, and moderated by company size. The research population consists of companies listed in the fast-moving consumer goods category on the Indonesia Stock Exchange. This study uses a quantitative method. The sampling method employed in this research is purposive sampling, and the data collection technique used is documentation. The testing tool used in this research is the Software Partial Least Square (PLS) 3.0. The results of this study indicate that the first independent variable, intellectual capital, affects financial performance. Additionally, the second independent variable, corporate social responsibility, also affects financial performance. However, the moderating variable, company size, does not strengthen the influence of intellectual capital and corporate social responsibility on financial performance.Perusahaan yang terdaftar pada kategori fast-moving consumer goods merupakan bidang usaha yang cenderung stabil dalam kegiatan operasionalnya. Dalam dunia bisnis yang kompetitif, perusahaan wajib dapat mengoptimalkan semua sumber daya yang dipunyai, baik yang berbentuk ataupun yang tidak berbentuk. Selain itu perusahaan juga memiliki tanggungjawab sosial atas lingkungan sekitar. Penelitian ini mempunyai tujuan guna mengetahui pengaruh dari intellectual capital dan corporate social responsibility pada kinerja keuangan yang diproyeksikan dengan return on assets dan dimoderasi oleh ukuran perusahaan. Populasi penelitian ini yakni perusahaan yang ada pada daftar kategori fast-moving consumer goods yang ada pada daftar BEI. Penelitian ini memakai metode kuantitatif. Metode pengambilan sampel dalam penelitian ini adalah purposive sampling dan teknik pengumpulan data yang dipergunakan yakni dokumentasi. Alat uji yang dipergunakan pada penelitian ini adalah Software Partial Least Square (PLS) 3.0. Capaian dari penelitian ini menampilkan yakni variabel independen pertama intellectual capital berpengaruh pada kinerja keuangan. Kemudian, variabel independen kedua corporate social responsibility juga memberikan pengaruh pada kinerja keuangan. Sedangkan untuk variabel moderasi atau variabel Z, yaitu ukuran perusahaan tidak mampu menjadikan lebih kuat pengaruh intellectual capital dan corporate social responsibility pada kinerja keuangan.
Kata Kunci: Intellectual Capital, Corporate Social Responsibility, Ukuran Perusahaan, Kinerja Keuanga
Praktik Bisnis yang Dilarang dalam Islam: Perspektif Etika dan Hukum
Get PDFThis research aims to outline things that are prohibited in business practices both in formal law and Islamic law. This research includes library research, which uses a form of descriptive analysis. The research results show that in the law the things that are not permitted are monopoly, monopsony, market control and conspiracy. In the Islamic economic system, the cause of a transaction being haram is due to three factors, namely haram substances / haram li-dzatihi (pork, khamr, carrion, blood); haram apart from the substance / haram li-ghairihi (tadlis, gharar, ikhtikar, bai\u27najasy, usury, maysir, risywah); and the contract is invalid/complete (the pillars and conditions are not fulfilled, ta\u27alluq occurs, two in one occurs)Menjalankan praktik bisnis harus sesuai dengan ketentuan hukum formal dan syariat Islam, agar menciptakan kesejahteraan di dinia dan di akhirat. Penelitian ini bertujuan untuk menguraikan hal-hal yang dilarang dalam praktik bisnis baik secara hukum formal maupun syariat Islam. Penelitian ini termasuk penelitian library research, yang menggunakan bentuk analisis deskriptif. Hasil penelitian menunjukkan bahwa dalam Undang-Undang hal yang tidak diperbolehkan adalah monopoli, monopsoni, penguasaan pasar dan persekongkolan. Dalam sistem ekonomi Islam penyebab haramnya suatu transaksi dikarenakan oleh tiga faktor yakni haram zatnya / haram li-dzatihi (babi, khamr, bangkai, darah); haram selain zatnya / haram li-ghairihi (tadlis, gharar, ikhtikar, bai’najasy, riba, maysir, risywah); dan tidak sah/lengkap akadnya (tidak terpenuhinya rukun dan syarat, terjadi ta’alluq, terjadi two in one)
Pengaplikasian Remote Audit dan Skeptisme Profesional Auditor dalam Mempertahankan Kualitas Audit pada Kantor Akuntan Publik di Surabaya
Get PDFThis research aims to test the influence of Remote Audit and Professional Skepticism on Audit Quality. The object of the research is 117 partner auditors who work at the Public Accounting Office in the Surabaya region. Simple random sampling technique was used to determine the sample in this investigation by utilizing a probability sampling procedure. This research utilizes a quantitative research approach based on questionnaires sent to public accounting firms in Surabaya. Primary data is collected. Using WarpPLS Version 8.0 software, the data was analyzed using the Partial Least Square (PLS) approach. The results concluded that the more adequate the technology used by auditors in the implementation of remote auditing and the more questions about doubtful matters according to the auditor\u27s observations, the audit quality will improvePeneltian ini bermaksud menguji pengaruh Remote Audit dan Skeptisme Profesional terhadap Kualitas Audit. Objek penelitiannya yakni auditor berkedudukan partner yang bekerja di Kantor Akuntan Publik wilayah Surabaya sebanyak 117 auditor. Teknik simple random sampling dipakai guna menetapkan sampel dalam penyelidikan ini dengan memanfaatkan prosedur probability sampling. Penelitian ini memanfaatkan pendekatan penelitian kuantitatif berdasarkan kuesioner yang dikirimkan ke kantor akuntan publik di Surabaya. Data primer dikumpulkan. Dengan memakai software WarpPLS Versi 8.0, data dianalisis memanfaatkan pendekatan Partial Least Square (PLS). Temuan studi mengungkapkan bahwasanya semakin memadai teknologi yang digunakan auditor dalam pelaksanaan remote auditing dan semakin bertanya-tanya mengenai hal-hal yang meragukan menurut pengamatan auditor maka kualitas audit akan meningka
Pengelolaan Dana Bantuan Operasional Sekolah Dalam Peningkatan Mutu Pendidikan SD Di Labakkang Kabupaten Pangkep
Get PDFThis research was carried out at the Elementary School (SD) Labakkang District, Pagkep Regency. The aim of this research is to determine the impact of managing School Operational Assistance (BOS) funds on improving the quality of elementary school education in Labakkang District, Pangkep Regency.The data analysis method used in this research is a quantitative method. The sample in the research was 80 respondents, while the sampling technique in the research used simple random sampling. To answer the hypothesis, instrument tests are used, consisting of validity tests and reliability tests. The regression test consists of simple regression analysis, correlation coefficient test (R) and determination coefficient test (R2). Test the hypothesis using a partial test (t test). All analysis methods were processed using the SPSS version 25 program.This research was carried out at the Elementary School (SD) Labakkang District, Pagkep Regency. The aim of this research is to determine the impact of managing School Operational Assistance (BOS) funds on improving the quality of elementary school education in Labakkang District, Pangkep Regency.The data analysis method used in this research is a quantitative method. The sample in the research was 80 respondents, while the sampling technique in the research used simple random sampling. To answer the hypothesis, instrument tests are used, consisting of validity tests and reliability tests. The regression test consists of simple regression analysis, correlation coefficient test (R) and determination coefficient test (R2). Test the hypothesis using a partial test (t test). All analysis methods were processed using the SPSS version 25 program