INDONESIAN JOURNAL ECONOMY AND MANAGEMENT

COMPANY PERFORMANCE STUDY RELATED TO ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE FOR GREEN COMPANY IMPLEMENTATION

Retnowati Jasa — Wed, 19 Feb 2025 00:00:00 +0000

A company's performance is not only limited to financial ratios, but also includes the company's impact on the environment and the welfare of the surrounding community. ESG is an important concept in the implementation of corporate strategy from a corporate performance perspective. Because ESG is an important aspect considered by various stakeholders, companies are required to comply with this requirement. This literature review examines company performance related to ESG disclosure in the context of implementing a green company. The method used is the Systematic Literature Review (SLR) by collecting various research journal results on Environmental, Social, and Governance (ESG) - Company Performance (CP). Overall, ESG Disclosure has a positive impact on company performance. To achieve optimal performance, companies must balance information disclosure with cost control in order to maximize the benefits of ESG Disclosure.

ANALISIS ASPEK-ASPEK PENILAIAN TERHADAP KELAYAKAN BISNIS

Israwati Akib, Maulidya Permatasari, Sitti Maryam, Supratman Tajuddin, Sugianty — Wed, 19 Feb 2025 00:00:00 +0000

Business is a means that provides opportunities for a person or group of entrepreneurs. Every business run by entrepreneurs must basically have a special strategy to develop their business. One of the methods that has become a business measurement trend in the current era of globalization is the trend of assessment or assessment aspects. This assessment aspect method can be used as a reference to measure the extent to which the business is in demand by the community. This assessment aspect comes from the assessment of various components that are also related to the community or consumers. This assessment aspect is interesting to study in business feasibility in the current era of competition and is the biggest reason for researchers to choose this theme so that it can attract business people to implement it in finding solutions to business feasibility. This research uses a qualitative analytical method. The approach used is the Stage of Assessment Aspect Analysis, namely, technical, management, financial, economic, marketing, social, legal, and environmental as well as the Stages of Business Feasibility, namely collecting data, processing data and drawing conclusions. The existence of these two mechanisms helps the business to be categorized as a feasible business or not.

IMPLEMENTASI REGULASI PERBANKAN SYARIAH PADA E-BANKING SYARIAH

Riska Dewi, Sulfiana — Wed, 19 Feb 2025 00:00:00 +0000

Sharia banking is an intermediation institution that provides financial services to the community where all activities are carried out based on Islamic ethics and principles. In its operations, Islamic banks provide and charge compensation based on the sharia principles of buying and selling and profit sharing so that these banks are often also called interest-free banks (riba). The sharia banking regulations in Indonesia began in Law No. 7 of 1992 using the term bank based on the principle of profit sharing and also in Law No. 10 of 1998 providing greater opportunities for the growth and development of sharia banking in Indonesia. The practical implementation of this Law is provided by BI Regulations, covering various aspects related to sharia banking products and operations. E-Banking is one of the bank service products which includes a system to make it easy for bank customers, both individuals and businesses, to access accounts, carry out business transactions or obtain information on bank products and services via private or public networks, including the internet via electronic smart devices such as computer/PC, laptop, PDA, ATM, or telephone/smartphone.

ANALISIS LAPORAN KEUANGAN SEBAGAI ALAT PERENCANAAN LABA PADA BUTIK SABRINA SHOP KECAMATAN PALLANGGA KABUPATEN GOWA

Wed, 19 Feb 2025 00:00:00 +0000

This research aims to determine financial report analysis as a profit planning tool at the Sabrina Shop Boutique in Gowa Pallangga District. The data collection techniques used were interviews, observation and documentation. Data were analyzed using profitability ratio analysis techniques including Return On Investment, Return On Equity, Net Profit Margin. Based on the research results of Financial Report Analysis as a Profit Planning Tool at the Sabrina Shop Boutique in Gowa Pallangga District: (1) Net profit margin analysis from 2018 to 2022 shows that according to the assessment criteria the company is considered very good because it is more than 20%. (2) Analysis of Return on Equity from 2018 to 2022 shows that according to the assessment criteria the company is considered very good because the criteria are more standard than 10%. (3) Analysis of Return on Assets from 2018 to 2022 shows that according to the assessment criteria the company is considered very good because the criteria are more standard than 16%.

ANALISIS PERTUMBUHAN EKONOMI SULAWESI SELATAN PERIODE TAHUN 2013-2023

Nurul Fajriah Yahya, Alim Bahri — Wed, 19 Feb 2025 00:00:00 +0000

This study analyzes the dynamics of economic growth in South Sulawesi during the 2013-2023 period, focusing on structural transformation, regional disparities, and the impact of the COVID-19 pandemic. Using a quantitative approach with descriptive and inferential analysis methods, this research processes time series secondary data from various official sources. The results show dynamic economic growth with three distinct phases: stable growth (2013-2019), pandemic contraction (2020-2021), and recovery (2022-2023). Structural economic transformation is marked by an increase in the tertiary sector's contribution to 45.8% in 2023. Location Quotient and Shift Share analyses confirm the shift in comparative advantage to manufacturing and service sectors. Regional inequality shows a declining trend with the Williamson Index from 0.45 to 0.38, althoug inter-regional disparities remain significant. The highest technical efficiency is found in the service sector (0.978), while traditional sectors require productivity optimization. The COVID-19 pandemic had asymmetric impacts with the deepest contraction in tourism (-45.6%), but showed significant recovery supported by digital adaptation and stimulus policies. Growth projection for 2024-2026 is estimated at 6.2-6.8%, with recommendations for strengthening innovation ecosystems, MSME digitalization, infrastructure development, and human resource quality improvement

PENGARUH INDEPENDENSI AUDITOR DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (STUDI KASUS PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2023)

Sulfiana, Riska Dewi, Nurliana, Mahyudin Usman — Sun, 23 Feb 2025 00:00:00 +0000

This study aims to determine the effect of auditor independence and audit quality on the integrity of financial statements (case study on mining companies listed on the Indonesia Stock Exchange from 2021-2023). Data collection uses secondary data obtained from existing financial report data and taken from the Indonesia Stock Exchange. The population in this study is all mining companies listed on the Indonesia Stock Exchange from 2021-2023. The sample in this study consists of the top 10 mining companies listed on the Indonesia Stock Exchange from 2021-2023, selected through census. The data is processed using classical assumption tests in the form of normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The analysis method used is multiple regression analysis. The results of this study indicate that auditor independence has no effect on the integrity of financial statements, while audit quality has a negative effect on the integrity of financial statements (case study on mining companies listed on the Indonesia Stock Exchange from 2021-2023).

PANCASILA SEBAGAI SISTEM FILSAFAT DALAM MENJAGA KEUTUHAN BANGSA

Sitti Maryam, Nining Suryaningsih Yafendi, Maulidya Permatasasri — Sun, 23 Feb 2025 00:00:00 +0000

Pancasila Abstract as a philosophical basis (philosophische grondslag) has philosophical values contained in the precepts of Pancasila which underlie all applicable regulations in Indonesia, meaning that it contains the values of Pancasila, namely Godhead, Humanity, Unity, People's and Justice. Furthermore, the philosophy system has the following characteristics: it must be coherent, comprehensive, fundamental and speculative. Furthermore, philosophical thinking can be assumed as thinking very deeply to the essence of something. Then Pancasila can be analyzed in the philosophy of science related to aspects of ontology, axiology, and epistimology. The research method used in compiling the manuscript of this scientific paper by using a qualitative descriptive method that is a literature study, is described using descriptive analysis.

ANALISIS IMPLEMENTASI PENDIDIKAN PANCASILA DALAM MENGHADAPI TANTANGAN GLOBALISASI

Nining Suryaningsih Yafendi — Sun, 23 Feb 2025 00:00:00 +0000

This study aims to analyze the extent to which Pancasila education is still relevant in facing the dynamics of globalization. Through literature studies and surveys of students and teachers, this study identifies challenges and opportunities in implementing Pancasila values in the digital era. The results of the study indicate that Pancasila is still relevant as the foundation of the state, but adaptations are needed in learning methods to make it more interesting and in accordance with the times. Globalization brings major challenges to the sustainability of national values, such as individualism, erosion of national identity, and penetration of foreign cultures. Pancasila Education plays a strategic role in shaping the character of the younger generation who are able to face these challenges without losing their identity as the Indonesian nation. This study aims to analyze the implementation of Pancasila Education in schools and universities in facing the challenges of globalization. The method used is a qualitative approach with data collection techniques through interviews, observations, and documentation studies. The results of the study show that Pancasila Education has been implemented through the integration of national values in the curriculum, extracurricular activities, and interactive learning methods. However, there are obstacles such as the lack of educator competence, minimal use of digital technology, and low student awareness of the importance of Pancasila values. To improve the effectiveness of implementation, it is recommended that there be ongoing training for educators, development of technology-based learning media, and collaboration with local communities to strengthen the internalization of Pancasila values. This study confirms that Pancasila Education remains relevant in building the character of a young generation that is globally competitive without losing its national identity.

PENGARUH FINANCIAL TECHNOLOGY DAN LOCUS OF CONTROL TERHADAP PERILAKU PENGELOLAAN KEUANGAN STUDI PADA GENERASI Z

Megawati, Andi Mulyadi Radjab, Suharto, Ardiansyah Abubakar, Abd. Rahman Yus — Sun, 23 Feb 2025 00:00:00 +0000

This study aims to analyze the influence of financial technology and locus of control on the financial management behavior of generation Z. This study uses a quantitative method. This study was conducted in Makassar City, with Generation Z actively using FinTech services, the number of samples is 100. The results of the study indicate that financial technology has a positive and significant effect on the financial management behavior of generation Z. In addition, locus of control also has a positive and significant effect on the financial management behavior of generation Z. Thus, it can be concluded that the higher the utilization of financial technology and the stronger a person's locus of control, the better the financial management behavior of generation Z.

PERANAN BUMDes DALAM MENDUKUNG PEREKONOMIAN DAN MENINGKATKAN KESEJAHTERAAN MASYARAKAT DESA PATTONGKO KECAMATAN TELLULIMPOE KABUPATEN SINJAI

Nurliana, Andi Besse Lia , Sulfiana, Mahyudin Usman — Mon, 24 Feb 2025 00:00:00 +0000

This reserach to determine the exent to which BUMDes have played a role in encouraging economic growth in Pattongko Village, Tellu Limpoe, Sinjai Regency. This research uses descriptive qualitative research methods to see symptoms that can be observed in real life. Based on the research results, it can be concluded that BUMDes Karampuang has three types of business, namely 1) saving and loan business, 2) goat cultivation, 3) handicrafts. These three types of business are not running well and have not been able to significantly improve the economic welfare of the local community. Some suggestions from the results include 1) BUMDes Managers and Village Governments must maintain a balance in relations to avoid domination by one party, 2) Improve the quality of communication and socialization so that BUMDes management is more transparent and increase public trust, 3) BUMDes Managers need to improve the quality of service and also the ability to manage the organization.

PENGARUH LITERASI KEUANGAN TERHADAP PEMASARAN DIGITAL PADA MAHASISWA FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN UNIVERSITAS PATOMPO

Khaidarsyah, Harti Oktarina, Sitti Halijah — Thu, 27 Feb 2025 00:00:00 +0000

This study aims to investigate the effect of financial literacy on digital marketing among students of the Faculty of Teacher Training and Education, Patompo University. The research method uses a quantitative approach with data collection techniques through questionnaires distributed to a sample of 20 students. The population in this study was the Faculty of Teacher Training and Education, Patompo University while the sample used a purposive sampling technique. Data analysis was carried out using a simple regression technique to measure the relationship between financial literacy and digital marketing. The results of the study showed a positive influence with a significant level of 0.002 <0.05 between financial literacy and digital marketing among students. The results of the correlation coefficient also show a very strong relationship between the two variables and the coefficient of determination shows that 99.80% financial literacy provides a major contribution to digital marketing. The implications of this study provide a deeper understanding of the importance of financial literacy in optimizing digital marketing strategies among students, as well as providing input for related parties in designing more effective financial literacy programs in higher education environments.