INDONESIAN JOURNAL ECONOMY AND MANAGEMENT
Indonesian Journal Economy and Management (IJEM) this Journal is an Open Access Journal with e-ISSN 3026-2798 BRIN Decree Number: 30262798/II.7.4/SK.ISSN/11/2023 of 2023. Published twice a year, in March and September, by the Faculty of Economics, University of Patompo. IJEM aims to: 1. Promote the latest research results on Economics, Accounting and Management. 2. Publish only Management research results (such as Marketing Management, Financial Management, HR Management, Operations/Production Management, Business Management, etc.), Accounting, Economics and or Entrepreneurship as knowledge development. IJEM accepts papers with the above objectives and scope. The editorial board decides which papers will be published in IJEM after being reviewed by the appointed reviewers (double blind review). Authors will be notified of reviewer comments and suggestions.
Pusat Kajian Ekonomi, Bisnis dan UMKM Fakultas Ekonomi Universitas Patompo
STRATEGI MANAJEMEN KEPEMIMPINAN KEPALA SEKOLAH DALAM MENINGKATKAN KINERJA GURU DI SMK TUT WURI HANDAYANI KOTA MAKASSAR
This study aims to analyze the principal's strategies for improving teacher performance at SMK Tut Wuri Handayani, including strategy implementation, obstacles encountered, and implemented solutions. Furthermore, this study examines how teachers plan, implement, and evaluate the learning process. The study employed a qualitative approach with descriptive methods. Data collection techniques included observation, interviews, and documentation studies with the principal and teachers. Data analysis involved data reduction, data presentation, and conclusion drawing. The results indicate that the principal's strategies include performance coaching through a persuasive approach and professional development activities, systematic clinical supervision, ongoing discipline coaching, motivation through harmonious working relationships, and various forms of rewards. Obstacles encountered included low responsiveness on the part of some teachers, limited supervision time, and a lack of discipline and motivation. To address these issues, the principal implemented managerial improvements and increased coaching to optimize teacher performance.
IMPLIKASI CORE TAX ADMINISTRATION SYSTEM (CTAS) TERHADAP PERPAJAKAN DI INDONESIA
The implementation of the Core Tax Administration System (CTAS) is part of Indonesia’s tax administration reform aimed at improving efficiency, transparency, and taxpayer compliance. The digitalization of the tax system through CTAS is expected to strengthen both formal and material compliance while enhancing the quality of tax services. However, during the initial phase of implementation, CTAS has generated various challenges that have affected the performance of tax administration and taxpayer compliance behavior. This study aims to analyze the implications of CTAS for the tax system in Indonesia using a qualitative approach. The findings indicate that CTAS has complex implications from administrative, social, and legal perspectives. On the one hand, CTAS has the potential to improve data integration and tax oversight, on the other hand, technical constraints, limited digital literacy, and regulatory unpreparedness have led to unintended formal and material non-compliance. This study recommends continuous system improvement, the strengthening of tax literacy, and regulatory adjustments to ensure that CTAS can function optimally in supporting the national tax system.
ANALISIS PENGARUH AKURASI DATA PERSEDIAAN DAN PENGENDALIAN INTERNAL TERHADAP RANTAI PASOK (TINJAUAN LITERATUR PADA INDUSTRI RITEL DAN FMCG)
This study analyzes the influence of inventory data accuracy and internal control on supply chain performance in the retail and FMCG industry in Indonesia. The research employs a systematic literature review method based on 30 selected scientific articles. Findings indicate that effective internal control through segregation of duties, hierarchical authorization, documentation, and physical supervision significantly enhances inventory data accuracy. Inventory data accuracy acts as a mediator, strengthening the impact of internal control on supply chain performance, particularly in reducing holding costs, improving customer service, and accelerating stock turnover. The study recommends improving human resource competence and integrating technology to optimize supply chain management. Further research is suggested to empirically test the conceptual model using primary data.
STUDI LITERATUR TENTANG SISTEM PENGENDALIAN STOK BARANG DALAM MENDUKUNG EFISIENSI OPERASIONAL RITEL: KASUS INDOMARET
The modern retail industry, including large convenience-store chains such as Indomaret, faces increasing demands to maintain operational efficiency through accurate and responsive inventory control. Prior studies indicate that inventory management across several Indomaret outlets continues to encounter issues such as inaccurate recording, low compliance with standard operating procedures (SOPs), human error, and inconsistent inventory procedures. These weaknesses contribute to overstock, stockout, and increased rework activities. This study aims to synthesize findings from previous research regarding the factors underlying weak inventory control, its impact on operational efficiency, and the recommended improvement strategies, using a systematic literature review approach. A thematic analysis was conducted on various scholarly sources addressing inventory control systems, inventory information systems, and retail operational management. The synthesis reveals that the effectiveness of inventory control is strongly influenced by organizational structure clarity, employee competence, the level of digitalization of information systems, SOP adherence, and supply chain coordination. Ineffective inventory control was found to reduce operational performance by increasing shrinkage, storage costs, and disruptions in product flow. Conversely, the adoption of Just-In-Time (JIT) principles, real-time information integration, routine auditing, and employee capacity building has been shown to improve inventory accuracy and support operational efficiency. This study underscores the importance of harmonizing human, technological, and process-related dimensions to establish a consistent and sustainable inventory control system within modern retail environments such as Indomaret.
MERAJUK NILAI-NILAI PANCASILA DALAM PARADIGMA PEMBANGUNAN EKONOMI
Pancasila is the foundation of the state and the worldview of the Indonesian nation; therefore, it is used as a paradigm in economic development. Indonesia’s economy is carried out based on the principles of kinship and mutual cooperation, meaning that in economic activities, business actors do not merely pursue profit but also help one another as a form of social responsibility as human beings. In implementing economic development, business actors (government, private sector, and society) must comply with applicable laws and actualize the values of Pancasila, so that a just, prosperous, and evenly distributed society can be realized. Therefore, firmness from the government, supported by the community, is needed to conduct control, evaluation, monitoring, supervision, and impose strict sanctions when business actors commit fraud, deviation, or deceit that harms society and the state. The research method used in this scientific writing is the literature method by collecting and reading documents, books, journals, and other sources relevant to the substance being studied. The data is then analyzed based on the available information, and conclusions are drawn and presented in the form of a scientific journal
KETIMPANGAN EKONOMI DAN PERBEDAAN KONSUMSI RUMAH TANGGA: STUDI KASUS KOTA VS DESA DI PROVINSI SULAWESI SELATAN
This study aims to analyze the relationship between economic inequality and differences in household consumption patterns between urban and rural areas in South Sulawesi Province. Using a qualitative approach and secondary data from the Central Statistics Agency (BPS), the National Socio-Economic Survey (Susenas), and academic literature, this research describes the conditions and relationships among the variables. The findings show that economic inequality in South Sulawesi remains relatively high, with a Gini Ratio of 0.373 in urban areas and 0.333 in rural areas as of March 2025. The average per capita expenditure in urban areas reached IDR 1,538,348 per month, while in rural areas it was only IDR 1,053,896, indicating a purchasing power gap of nearly IDR 500,000. This disparity reflects differences in income and consumption structure. Based on the Human Development Index (HDI), all municipalities in South Sulawesi have achieved a “very high” HDI category, while most regencies remain in the “high” category, with some such as Jeneponto still classified as “moderate.” Therefore, inclusive and region-based development policies that emphasize improving human resource quality are essential to achieving equitable and sustainable economic growth.
PENGARUH PROGRAM GARUDA OLEH-OLEH DAN KEBIJAKAN PENGEMBANGAN USAHA MIKRO KECIL MENENGAH (UMKM) BINAAN GARUDA TERHADAP PENINGKATAN KESEJAHTERAAN UMKM BINAAN GARUDA
This study aims to analyze the influence of the Garuda Oleh-Oleh Program on improving the welfare of Garuda-assisted MSMEs, the influence of Garuda-assisted MSME development policies on improving the welfare of MSMEs, and the influence of both variables simultaneously. The research approach used is quantitative with the object of research on Garuda-assisted MSMEs in 2025. The study population consists of 10 MSMEs with high involvement intensity of 2 MSMEs, each having 15 employees so that the total sample used is 30 respondents. The data collection technique uses a questionnaire, while data analysis is carried out by multiple regression, t-test, and F-test through the SPSS version 26 program. The results of the study indicate that the Garuda Oleh-Oleh Program variable (X1) has a positive and significant effect on the welfare of Garuda-assisted MSMEs with a probability value of 0.001 <0.05 and t count 5.663> t table 2.045. Furthermore, the MSME development policy variable (X2) also had a positive and significant effect on MSME welfare, with a probability value of 0.002 < 0.05 and a calculated t-value of 3.303 > t-table of 2.045. Furthermore, the F-test results showed a significance value of 0.000 < 0.05, indicating that the Garuda Oleh-Oleh Program and MSME development policies simultaneously influenced the welfare of Garuda-assisted MSMEs. Thus, it can be concluded that the synergy between local product-based mentoring programs and MSME development policies can improve the welfare of assisted entrepreneurs. This research provides practical implications for companies and policymakers to strengthen sustainable MSME partnership programs.
PENGARUH WORK LIFE BALANCE DAN BEBAN KERJA TERHADAP KINERJA MELALUI STRESS KERJA PADA KARYAWAN BNI PANAKKUKANG
This study aims to analyze the influence of work life balance and workload on employee performance with work stress as a mediating variable on BNI Panakkukang Makassar employees. Specifically, this study tests seven hypotheses, namely: (1) the influence of work life balance on employee performance, (2) the influence of workload on employee performance, (3) the influence of work life balance on work stress, (4) the influence of workload on work stress, (5) the influence of work stress on employee performance, (6) the influence of work life balance on performance through work stress, and (7) the influence of workload on performance through work stress. This study uses a quantitative approach with a population of 103 employees of BNI Hertasning Panakkukang Office. The research sample was determined by simple random sampling technique using the Slovin formula, resulting in 82 respondents. Data were collected through questionnaires and analyzed by multiple regression, t-test, F-test, and Sobel test using SPSS version 26. The results showed that work life balance, workload, and work stress had a positive and significant effect on employee performance. In addition, work life balance and workload also had a significant effect on work stress. Furthermore, work stress was shown to mediate the relationship between work-life balance and performance, as well as between workload and employee performance. These findings confirm that effective management of work-life balance and workload, coupled with control of work stress levels, is a crucial factor in improving banking employee performance.
PENGARUH MOTIVASI DAN KOMPENSASI TERHADAP KINERJA KARYAWAN PADA BNI KANTOR HERTASNING MAKASSAR
This study aims to; To analyze the influence of compensation on employee performance at BNI Hertasning Office Makassar. To analyze the influence of motivation on employee performance at BNI Hertasning Office Makassar. and To analyze the influence of compensation and motivation on employee performance at BNI Hertasning Office Makassar. This research approach uses quantitative research. The research was conducted on employees at BNI Hertasning with a population of 125 people. The sampling technique in this study is Purposive Random sampling, with each field or unit taken to represent 50% of the sample, making a total sample of 64 people. The data collection technique uses a questionnaire and the data analysis technique uses the technique Multiple regression and t-test and F-test analysis using SPSS 26. The results of this study are: 1). The probability value of X1 is 0.000. This value is smaller than 0.05 or the calculated t value is 3.963 > the table t value is 1.669 (n-1 = 63 alpha 5%) so it can be concluded that the Compensation variable (X1) has a positive and significant effect on the Employee Performance variable at BNI Hertasning Makassar Office. 2). The probability value of X2 is 0.000. This value is smaller than 0.05 or the calculated t value is 7.875 > the table t value is 1.669 (n-1 = 63 alpha 5%) so it can be concluded that the Motivation variable (X2) has a positive and significant effect on the Employee Performance variable at BNI Hertasning Makassar Office. 3). The F-test is 0.000 at a significance level of 0.05. This value is smaller than 0.05 which indicates that all independent variables consisting of; Compensation (X1) and Motivation (X2) collectively affect Employee Performance at BNI Hertasning Makassar Office.
PENGARUH BUDAYA ORGANISASI KEPRIBADIAN DAN FAKTOR PSIKOLOGIS TERHADAP PERILAKU KONSUMEN DEBITUR KREDIT GRIYA BNI GOWA
This study aims to analyze; the influence of Organizational Culture on the Consumer Behavior of BNI Gowa Home Loan Debtors. and the influence of Personality on the Consumer Behavior of BNI Gowa Home Loan Debtors. the influence of Psychological Factors on the Consumer Behavior of BNI Gowa Home Loan Debtors. And to determine and analyze the combined influence of Organizational Culture, Personality, and Psychological Factors on the Consumer Behavior of BNI Gowa Home Loan Debtors.The research approach uses quantitative research. The research was conducted on Employees at BNI Gowa Home Loans. The population in this study consists of all consumers who are debtors of BNI Gowa home loans, as the exact size of the population cannot be precisely determined.the total number in 2025 is 100 people. The research sample includes respondents greater than the minimum requirement of 30% of respondents. In this study, the sample size determined by the researcher is 50 respondents. The data collection technique used is a questionnaire and the data analysis techniques use multiple regression techniques and t-test analysis and F-test using SPSS 26. The results of this research are: 1). The Organizational Culture variable has a positive and significant effect on the behavior variable of credit consumer debtors of BNI Gowa housing loans. 2). The Personality variable (X2) has a positive and significant effect on the behavior of credit consumer debtors of BNI Gowa housing loans. 3). The Psychological Factors variable (X3) has a positive and significant effect on the behavior of credit consumer debtors of BNI Gowa housing loans. 4). The significance value of the F-test is 0.000 at a significance level of 0.05. This value is smaller than 0.05 which indicates that all independent variables consisting of Organizational Culture (X1), Personality (X2), Psychological Factors (X3) together influence the Consumer Behavior of BNI Gowa Housing Loan Debtors.
PENGARUH KEPUASAN PELANGGAN DAN KUALITAS PELAYANAN TERHADAP LOYALITAS DEBITUR KREDIT FLEKSI BNI ALAUDDIN MAKASSAR
This study aims to determine and analyze the influence of customer satisfaction on the loyalty of BNI UIN Makassar Flexi Debtors and Service Quality on customer satisfaction of BNI UIN Makassar Flexi Debtors. As well as knowing and analyzing the influence of customer satisfaction and Service Quality simultaneously on customer loyalty of BNI UIN Makassar Flexi Debtors. This research approach uses quantitative research. The study was conducted on BNI Alauddin Makassar Flexi Credit Debtors with a population of BNI UIN Alauddin Makassar Flexi Credit Debtors totaling approximately 150 people in 2025. The sampling technique in this study is Purposive Random sampling with certain conditions as the sample is 50 debtors, data collection techniques using questionnaires and data analysis techniques using multiple regression techniques and t-test analysis and F Test using SPSS 26. The results of this study are; 1). The probability value of X1 is 0.000. This value is smaller than 0.05 or the calculated t value of 6.049> t table 1.676 (n-1 = 49 alpha 5%) so it can be concluded that the Customer Satisfaction variable (X1) has a positive and significant effect on the BNI Alauddin Makassar Credit Debtor Loyalty variable. 2). The probability value of X2 is 0.001. This value is smaller than 0.05 or the calculated t value of 3.405> t table 1.676 (n-1 = 49 alpha 5%) so it can be concluded that the Service Quality variable (X2) has a positive and significant effect on the BNI Alauddin Makassar Credit Debtor Loyalty variable. 3). The sig. value of the F test is 0.000 at a significance level of 0.05. This value is smaller than 0.05 which indicates that all independent variables consist of; Customer Satisfaction (X1) and Service Quality (X2) jointly influence the Loyalty of BNI Alauddin Makassar Credit Debtors.
PENERAPAN TEORI KONTRAK DALAM BISNIS INTERNASIONAL
Basically, contracts are often used in economic activities or businesses run by individual entrepreneurs, government-owned enterprises, and private companies. International contracts between different countries are included in the scope of international contracts. This study uses qualitative analysis methods to describe or explain the correlation between the use of contract theory aspects and international business. The data sources used are secondary data, namely books and journals related to the research theme. The approaches used are the absolute stages of theory analysis and the additional stages of theory analysis. The use of contract theory by international businesses has been outlined in two approaches, namely the Absolute Stages of Theory Analysis and the Additional Stages of Theory Analysis. The first approach refers to the theory that should be used by businesspeople when entering into cooperation contracts with other companies, while the second approach refers to the complementary theory used by businesspeople in the event of a dispute and when seeking compensation from the other party. The first approach uses the theories of freedom of contract, commercial custom, good faith, and force majeure, while the second approach uses the theory of liability that must be imposed on the party causing the loss and the theory of dispute resolution when a loss occurs, which is an alternative to resolving disputes outside of court.
PENGARUH PROSES REKRUTMEN DAN SELEKSI TERHADAP KINERJA KARYAWAN DI PT. BANK BNI KANTOR CABANG UTAMA KOTA MAKASSAR
This study aims to determine the effect of the recruitment and selection process on employee performance at PT. Bank BNI Makassar Branch Office. In determining the quality of the workforce recruited by the company, a good recruitment and selection process is required. This study uses a quantitative approach with data collection techniques through questionnaires to 61 respondents who are employees at Bank BNI Makassar Branch Office. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 27 software. The results of the study indicate that, partially, the recruitment variable has a significant effect on employee performance with a significance value of 0.002 < 0.05 and a t-value of 3.299 > t-table 2.001. Similarly, the selection variable also has a partial and significant effect on employee performance with a significance value of 0.010 < 0.05 and a t-value of 2.652 > t-table 2.001. Simultaneously, recruitment and selection significantly influence employee performance with a significance level of 0.000 < 0.05 and an F-calculated value of 18.012 > F-table 3.16. The R-Square value indicates a contribution level of 0.383, meaning that 38.3% of the variance in employee performance can be explained by the recruitment and selection process variables.
PENGARUH KEAKTIFAN ORGANISASI INTRA SEKOLAH DAN PERILAKU SOSIAL TERHADAP PRESTASI BELAJAR SISWA PENGURUS OSIS SMA NEGERI 14 GOWA
This study aims to determine the effect of Student Activeness and Social Behavior on the Academic Achievement of Student Council (OSIS) administrators at SMA Negeri 14 Gowa. The background of this study is based on the importance of student involvement in intra-school organizations as a form of character building and self-potential development that can contribute to academic achievement. This type of research is quantitative using a survey method. The population in this study was all 36 student OSIS administrators at SMA Negeri 14 Gowa, who also served as the sample in this study. The data analysis technique used was multiple linear regression analysis with the assistance of SPSS version 25. The results showed that Student Activeness and Social Behavior variables had a simultaneous effect on Academic Achievement, with a significance value of 0.001 and an F-value of 20.424. Partially, Student Activeness had a significant effect on Academic Achievement with a significance value <0.001. Similarly, Social Behavior showed a significant effect with a significance value <0.001. The coefficient of determination (R²) of 0.278 indicates that student activity and social behavior contribute 27.2% to student academic achievement. Therefore, it can be concluded that organizational activity and good social behavior are important factors supporting the academic achievement of student council administrators at SMA Negeri 14 Gowa.
ANALISIS SWOT DALAM MENINGKATKAN PRESTASI KINERJA KARYAWAN PT. RAGAM TANGGUH FORTINDO
This study aims to analyze the application of SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis as a strategy to improve employee performance at PT Ragam Tangguh Fortindo. The research method used was descriptive qualitative with a case study approach. Data collection techniques included interviews, observation, and documentation, which were then analyzed using the IFAS and EFAS matrices to formulate appropriate strategies. The results showed that the SWOT strategy proved effective in providing strategic direction in human resource development. The SO strategy encouraged innovation through employee involvement in strategic projects. The WO strategy helped overcome limitations in facilities and internal communication systems by leveraging digitalization opportunities. The WT strategy reduced workload and improved task distribution, and the ST strategy strengthened organizational stability through training and supportive leadership. Overall, the implementation of these strategies had a positive impact on increasing productivity, work efficiency, and employee satisfaction between 2024 and 2025.
TANTANGAN DAN PELUANG PENERAPAN KURIKULUM DEEP LEARNING DI SD NURMIYAZAKI ISLAMIC CHARACTER SCHOOL MAKASSAR: PERSPEKTIF GURU DAN SISWA
This study aims to identify and analyze the challenges and opportunities in implementing the deep learning curriculum at SD Nurmiyazaki Islamic Character School (NICS) Makassar. The deep learning approach in elementary education emphasizes the development of critical thinking, collaboration, creativity, and reflective skills through meaningful and project-based learning. This research employed a descriptive qualitative method with data collected through in-depth interviews, classroom observations, and document analysis. The findings reveal several major challenges, including limited teacher understanding of deep learning concepts, uneven student readiness, time constraints, and insufficient digital infrastructure. On the other hand, significant opportunities were identified, such as the flexibility of the national curriculum, advancements in educational technology, the digital native characteristics of students, and a school culture supportive of instructional innovation. This study recommends continuous teacher training, the provision of adequate digital learning facilities, and the strengthening of collaboration between schools, students, and parents to support the successful implementation of the deep learning curriculum.
INOVASI MANAJEMEN SUMBER DAYA MANUSIA DALAM DUNIA PENDIDIKAN DIGITAL: KAJIAN LITERATUR PERSPEKTIF GLOBAL DAN LOKAL
This study aims to examine innovations in human resource management (HRM) within digital education through a literature review from both global and local perspectives. By analyzing scholarly works published in the last five years, the study reveals a significant paradigm shift in educational HRM practices driven by digital transformation. Practices such as e-recruitment, digital learning, and performance evaluation are increasingly adopted worldwide, particularly in developed countries. In Indonesia, similar innovations are emerging but still face challenges such as infrastructure limitations, regulatory gaps, and organizational culture. This review concludes that successful implementation of digital HRM requires strategic policy support, continuous training, and adaptive leadership.
PENERAPAN MODEL COOPERATIVE LEARNING TIPE TAI (TEAM ASSISTED INDIVIDUALIZATION) UNTUK MENINGKATKAN AKTIVITAS DAN HASIL BELAJAR ILMU PENGETAHUAN SOSIAL SISWA KELAS VIII SMP-IT NURUL ASAFA TAKALAR
This research is a classroom action research aimed at increasing the activity and learning outcomes of students of class VIII SMP-Islam Terpadu Nurul Asafa Takalar through the application of the Team Assisted Individualization learning model in the material of the Interaction of ASEAN Countries. The research subjects were 30 class VIII students consisting of 30 male students in the odd semester of the 2020/2021 school year. This classroom action research is motivated by the low activity of students which affects student learning outcomes, especially in the aspect of student activity in the classroom teaching and learning process. The reason is that they feel bored with the monotonous learning process and do not use a variety of learning methods. The solution to this problem is that the researcher offers to use the Team Assisted Individualization cooperative leraning method to be applied to students. This research was conducted in two cycles with eight meetings. The technique of collecting data on student learning activities is obtained through observation sheets, and student learning outcomes in the form of tests in the form of essay questions which are carried out at the end of each cycle. The data obtained were analyzed using quantitative descriptive statistical analysis. The results of data analysis showed that 1) Student activity showed an increase from cycle I to cycle II on each indicator. 2) The average value of student learning outcomes increased from 66.9 in cycle I to 87.3 in cycle II. Student learning completeness at the end of the first cycle was 50% and reached 93.3% in the second cycle. It was concluded that the Team Assisted Individualization learning model increased the activity and learning outcomes of the VIII grade students of SMP-Islam Terpadu jurul Asafa Takalar.
HAKIKAT MULTIKULTURALISME DALAM MEMPERKOKOH IDENTITAS NASIONAL
This study uses a library research method or literature study. Indonesia is known as a pluralistic nation or the term modern multicultural society. In fact, multiculturalism is an understanding that culture emphasizes acceptance of the reality of diversity, plurality, and multiculturalism that exist in social life. Multiculturalism must meet three requirements in the form of interaction, openness and learning. In addition, multiculturalism faces challenges due to cultural acculturation, which results in the shifting of Pancasila values ​​as the identity of the Indonesian nation. Furthermore, Indonesia as a pluralistic nation, because it has a variety of tribes, religions, languages, customs and cultures, joins and collaborates with each other, so that an Indonesian national identity is formed.
STRATEGI PEMASARAN PRODUK AGRIBISNIS DALAM ERA DIGITAL: ANALISIS LITERATUR
The development of digital technology has changed the marketing landscape in various sectors, including agribusiness. This study aims to analyze various digital marketing strategies applied in agribusiness and their effectiveness in increasing competitiveness and market access for business actors. The research method used is library research by reviewing various literature, journals, and previous studies related to digital marketing in agribusiness. The results of the study show that strategies such as marketing through social media, e-commerce, digital branding, and the use of artificial intelligence (AI) technology contribute significantly to increasing sales and market reach of agribusiness products. However, challenges such as limited digital infrastructure, low digital literacy of farmers, and dependence on third-party platforms are still major obstacles. Therefore, synergy is needed between the government, academics, and business actors to increase the adoption of more inclusive and sustainable digital marketing strategies.
PENGARUH LITERASI KEUANGAN TERHADAP PEMASARAN DIGITAL PADA MAHASISWA FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN UNIVERSITAS PATOMPO
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.
PERANAN BUMDes DALAM MENDUKUNG PEREKONOMIAN DAN MENINGKATKAN KESEJAHTERAAN MASYARAKAT DESA PATTONGKO KECAMATAN TELLULIMPOE KABUPATEN SINJAI
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 FINANCIAL TECHNOLOGY DAN LOCUS OF CONTROL TERHADAP PERILAKU PENGELOLAAN KEUANGAN STUDI PADA GENERASI Z
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.
ANALISIS IMPLEMENTASI PENDIDIKAN PANCASILA DALAM MENGHADAPI TANTANGAN GLOBALISASI
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.
PANCASILA SEBAGAI SISTEM FILSAFAT DALAM MENJAGA KEUTUHAN BANGSA
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.
PENGARUH INDEPENDENSI AUDITOR DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (STUDI KASUS PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2023)
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).
ANALISIS PERTUMBUHAN EKONOMI SULAWESI SELATAN PERIODE TAHUN 2013-2023
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
ANALISIS LAPORAN KEUANGAN SEBAGAI ALAT PERENCANAAN LABA PADA BUTIK SABRINA SHOP KECAMATAN PALLANGGA KABUPATEN GOWA
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%.
IMPLEMENTASI REGULASI PERBANKAN SYARIAH PADA E-BANKING SYARIAH
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 ASPEK-ASPEK PENILAIAN TERHADAP KELAYAKAN BISNIS
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.