INDONESIAN JOURNAL ECONOMY AND MANAGEMENT
type: channel
description: 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.
publisher: Pusat Kajian Ekonomi, Bisnis dan UMKM Fakultas Ekonomi Universitas Patompo
language: id
publication name: INDONESIAN JOURNAL ECONOMY AND MANAGEMENT
issn: 3026-2798
items: PENGARUH KOMUNIKASI DAN DISIPLIN KERJA TERHADAP KINERJA PERAWAT PADA RUMAH SAKIT SINAR KASIH TORAJA
items: PERAN E-COMMERCE DALAM TRANSFORMASI STRUKTUR PERDAGANGAN DI INDONESIA PADA ERA EKONOMI DIGITAL
items: PENGARUH KESELAMATAN DAN KESEHATAN KERJA (K3) DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PADA PT MAKASSAR TENE
items: PENGARUH KOMUNIKASI INTERNAL DAN KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KINERJA PEGAWAI PADA KANTOR KECAMATAN SALUPUTTI KABUPATEN TANA TORAJA
items: PENGARUH WORK - LIFE BALANCE DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI PADA DINAS TENAGA KERJA DAN TRANSMIGRASI PROVINSI SULAWESI SELATAN
items: PENGELOLAAN ALOKASI DANA DESA (ADD) TERHADAP EFEKTIVITAS ANGGARAN DI DESA BATANG URU TIMUR KECAMATAN SUMARORONG KABUPATEN MAMASA
items: PENGARUH PELATIHAN DAN KESELAMATAN KESEHATAN KERJA (K3) TERHADAP KINERJA PEGAWAI PADA DINAS PEMADAM KEBAKARAN DAN PENYELAMATAN KABUPATEN MAROS
items: TINGKAT PENDIDIKAN DAN KESENJANGAN KONSUMSI RUMAH TANGGA ANTARWILAYAH DI SULAWESI SELATAN
items: STRATEGI MANAJEMEN KEPEMIMPINAN KEPALA SEKOLAH DALAM MENINGKATKAN KINERJA GURU DI SMK TUT WURI HANDAYANI KOTA MAKASSAR
items: IMPLIKASI CORE TAX ADMINISTRATION SYSTEM (CTAS) TERHADAP PERPAJAKAN DI INDONESIA
items: ANALISIS PENGARUH AKURASI DATA PERSEDIAAN DAN PENGENDALIAN INTERNAL TERHADAP RANTAI PASOK (TINJAUAN LITERATUR PADA INDUSTRI RITEL DAN FMCG)
items: STUDI LITERATUR TENTANG SISTEM PENGENDALIAN STOK BARANG DALAM MENDUKUNG EFISIENSI OPERASIONAL RITEL: KASUS INDOMARET
items: MERAJUK NILAI-NILAI PANCASILA DALAM PARADIGMA PEMBANGUNAN EKONOMI
items: KETIMPANGAN EKONOMI DAN PERBEDAAN KONSUMSI RUMAH TANGGA: STUDI KASUS KOTA VS DESA DI PROVINSI SULAWESI SELATAN
items: PENGARUH PROGRAM GARUDA OLEH-OLEH DAN KEBIJAKAN PENGEMBANGAN USAHA MIKRO KECIL MENENGAH (UMKM) BINAAN GARUDA TERHADAP PENINGKATAN KESEJAHTERAAN UMKM BINAAN GARUDA
items: PENGARUH WORK LIFE BALANCE DAN BEBAN KERJA TERHADAP KINERJA MELALUI STRESS KERJA PADA KARYAWAN BNI PANAKKUKANG
items: PENGARUH MOTIVASI DAN KOMPENSASI TERHADAP KINERJA KARYAWAN PADA BNI KANTOR HERTASNING MAKASSAR
items: PENGARUH BUDAYA ORGANISASI KEPRIBADIAN DAN FAKTOR PSIKOLOGIS TERHADAP PERILAKU KONSUMEN DEBITUR KREDIT GRIYA BNI GOWA
items: PENGARUH KEPUASAN PELANGGAN DAN KUALITAS PELAYANAN TERHADAP LOYALITAS DEBITUR KREDIT FLEKSI BNI ALAUDDIN MAKASSAR
items: PENERAPAN TEORI KONTRAK DALAM BISNIS INTERNASIONAL
items: PENGARUH PROSES REKRUTMEN DAN SELEKSI TERHADAP KINERJA KARYAWAN DI PT. BANK BNI KANTOR CABANG UTAMA KOTA MAKASSAR
items: PENGARUH KEAKTIFAN ORGANISASI INTRA SEKOLAH DAN PERILAKU SOSIAL TERHADAP PRESTASI BELAJAR SISWA PENGURUS OSIS SMA NEGERI 14 GOWA
items: ANALISIS SWOT DALAM MENINGKATKAN PRESTASI KINERJA KARYAWAN PT. RAGAM TANGGUH FORTINDO
items: TANTANGAN DAN PELUANG PENERAPAN KURIKULUM DEEP LEARNING DI SD NURMIYAZAKI ISLAMIC CHARACTER SCHOOL MAKASSAR: PERSPEKTIF GURU DAN SISWA
items: INOVASI MANAJEMEN SUMBER DAYA MANUSIA DALAM DUNIA PENDIDIKAN DIGITAL: KAJIAN LITERATUR PERSPEKTIF GLOBAL DAN LOKAL
items: 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
items: HAKIKAT MULTIKULTURALISME DALAM MEMPERKOKOH IDENTITAS NASIONAL
items: STRATEGI PEMASARAN PRODUK AGRIBISNIS DALAM ERA DIGITAL: ANALISIS LITERATUR
items: PENGARUH LITERASI KEUANGAN TERHADAP PEMASARAN DIGITAL PADA MAHASISWA FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN UNIVERSITAS PATOMPO
items: PERANAN BUMDes DALAM MENDUKUNG PEREKONOMIAN DAN MENINGKATKAN KESEJAHTERAAN MASYARAKAT DESA PATTONGKO KECAMATAN TELLULIMPOE KABUPATEN SINJAI

PENGARUH KOMUNIKASI DAN DISIPLIN KERJA TERHADAP KINERJA PERAWAT PADA RUMAH SAKIT SINAR KASIH TORAJA
type: item
description: Penelitian ini bertujuan untuk mengetahui pengaruh komunikasi dan disiplin kerja terhadap kinerja perawat pada Rumah Sakit Sinar Kasih Toraja. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Populasi penelitian berjumlah 60 perawat dan data dikumpulkan melalui kuesioner. Instrumen penelitian telah diuji melalui uji validitas dan reliabilitas, sedangkan teknik analisis data menggunakan regresi linear berganda dengan bantuan SPSS versi 27. Hasil penelitian menunjukkan bahwa komunikasi berpengaruh positif dan signifikan terhadap kinerja perawat dengan nilai t hitung 2,245 dan signifikansi 0,029. Disiplin kerja berpengaruh positif, tetapi tidak signifikan terhadap kinerja perawat dengan nilai t hitung 1,906 dan signifikansi 0,062. Temuan ini menunjukkan bahwa komunikasi menjadi faktor yang lebih dominan dalam menjelaskan peningkatan kinerja perawat pada lokasi penelitian.
subject: Articles
  topic: section
subject: Komunikasi
  topic: keywords
subject: Disiplin Kerja
  topic: keywords
subject: Kinerja Perawat
  topic: keywords
creator: Yuspita Melda Mimi
creator: Ashari Ismail
creator: Ansar Mulkin
rights: Hak Cipta (c) 2026 INDONESIAN JOURNAL ECONOMY AND MANAGEMENT
date: 2026-06-15
publication date: 2026-06-15
starting page: 502
ending page: 506

PERAN E-COMMERCE DALAM TRANSFORMASI STRUKTUR PERDAGANGAN DI INDONESIA PADA ERA EKONOMI DIGITAL
type: item
description: Perkembangan teknologi digital telah mendorong transformasi signifikan dalam struktur perdagangan di Indonesia, khususnya melalui pertumbuhan e-commerce. Penelitian ini bertujuan untuk menganalisis peran e-commerce dalam mentransformasi struktur perdagangan, mengidentifikasi dampaknya terhadap pelaku usaha dan struktur pasar, serta mengkaji berbagai tantangan yang dihadapi dalam era ekonomi digital. Metode yang digunakan adalah literature review dengan mengkaji berbagai sumber terpercaya, seperti jurnal ilmiah, laporan lembaga resmi, serta publikasi internasional. Hasil kajian menunjukkan bahwa e-commerce berperan penting dalam meningkatkan efisiensi pasar melalui pengurangan biaya transaksi, transparansi harga, serta penyederhanaan rantai distribusi melalui fenomena disintermediasi. Selain itu, e-commerce juga mendorong perubahan perilaku konsumen yang semakin mengutamakan kemudahan, kecepatan, dan aksesibilitas dalam bertransaksi. Bagi pelaku usaha, khususnya UMKM, e-commerce membuka peluang untuk memperluas pasar dan meningkatkan daya saing. Namun, perkembangan ini juga diiringi dengan berbagai tantangan, seperti ketimpangan digital, keterbatasan infrastruktur, serta isu keamanan data dan regulasi.
subject: Articles
  topic: section
subject: e-commerce
  topic: keywords
subject: ekonomi digital
  topic: keywords
subject: struktur perdagangan
  topic: keywords
subject: UMKM
  topic: keywords
subject: Indonesia
  topic: keywords
creator: Septiannisa Paramita
creator: Nurliana
rights: Hak Cipta (c) 2026 INDONESIAN JOURNAL ECONOMY AND MANAGEMENT
date: 2026-06-08
publication date: 2026-06-08
starting page: 495
ending page: 501

PENGARUH KESELAMATAN DAN KESEHATAN KERJA (K3) DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PADA PT MAKASSAR TENE
type: item
description: Penelitian Penelitian ini bertujuan untuk mengetahui Pengaruh Keselamatan dan Kesehatan Kerja (K3) dan Lingkungan Kerja terhadap Kinerja Karyawan pada PT Makassar Tene. Populasi yang digunakan dalam penelitian ini adalah jumlah karyawan PT Makassar Tene dengan sampel 82 responden dengan menggunakan Teknik pengumpulan data kusioner dan dokumentasi serta telah dilakukan pengujian validitas, reabilitas, dan Teknik analisis data menggunakan analisis regresi linear berganda dan parsial t dengan software SPSS versi 27. Hasil dari analisis data menunjukkan bahwa nilai signifikan pengaruh K3 (X1) terhadap kinerja karyawan (Y) dimana t- hitung sebesar 1,033 < nilai t tabel 2,217, pengaruh Lingkungan kerja (X2) terhadap kinerja karyawan dimana t- hitung 4,223 > nilai t t- tabel 2,217. Hal ini menunnjukkan bahwa variabel K3 tidak berpengaruh signifikan terhadap kinerja karyawan sedangkan Lingkungan Kerja berpengaruh positif dan signifikan terhadap kinerja karyawan.
subject: Articles
  topic: section
subject: Keselamatan dan Kesehatan kerja (K3)
  topic: keywords
subject: Lingkungan kerja
  topic: keywords
subject: Kinerja Karyawan
  topic: keywords
creator: Iin Susanti
creator: Nurdin Latif
creator: Hasiah
rights: Hak Cipta (c) 2026 INDONESIAN JOURNAL ECONOMY AND MANAGEMENT
date: 2026-06-01
publication date: 2026-06-01
starting page: 490
ending page: 494

PENGARUH KOMUNIKASI INTERNAL DAN KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KINERJA PEGAWAI PADA KANTOR KECAMATAN SALUPUTTI KABUPATEN TANA TORAJA
type: item
description: Penelitian ini untuk mengetahui dan menganalisis pengaruh komunikasi internal dan kepemimpinan transformasional terhadap kinerja pegawai, untuk mengetahui dan menganalisis pengaruh simultan komunikasi internal dan kepemimpinan transformasional terhadap kinerja pegawai. Jenis penelitian yang digunakan adalah survei dengan pendekatan kuantitatif yang melibatkan pegawai di kantor kecamatan Saluputti sebagai responden penelitian ini. Data dikumpulkan melalui kuesioner yang mengukur tingkat komunikasi internal, kepemimpinan transformasional, dan kinerja pegawai. Hasil penelitian menyimpulkan bahwa: (1) komunikasi internal memiliki pengaruh positif yang signifikan terhadap kinerja karyawan. (2) kepemimpinan transformasional memiliki pengaruh positif yang signifikan terhadap kinerja karyawan (3) secara simultan komunikasi internal dan kepemimpinan transformasional berpengaruh signifikan terhadap kinerja pegawai. Dengan demikian, komunikasi internal dan gaya kepemimpinan dapat meningkatkan kinerja pegawai kantor kecamatan Saluputti.
subject: Articles
  topic: section
subject: Komunikasi Internal
  topic: keywords
subject: Kepemimpinan Transformasional
  topic: keywords
subject: Kinerja
  topic: keywords
creator: Rani Mubarak
creator: Nurdin Latif
creator: Andi Novita Paramitha
rights: Hak Cipta (c) 2026 INDONESIAN JOURNAL ECONOMY AND MANAGEMENT
date: 2026-05-25
publication date: 2026-05-25
starting page: 485
ending page: 489

PENGARUH WORK - LIFE BALANCE DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI PADA DINAS TENAGA KERJA DAN TRANSMIGRASI PROVINSI SULAWESI SELATAN
type: item
description: Penelitian ini bertujuan untuk menganalisis pengaruh keseimbangan kerja-hidup dan motivasi kerja terhadap kinerja karyawan di Dinas Tenaga Kerja dan Transmigrasi Provinsi Sulawesi Selatan. Kinerja karyawan merupakan indikator kunci keberhasilan organisasi dan dipengaruhi oleh faktor psikologis, termasuk keseimbangan kerja-hidup dan motivasi kerja. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif. Data dikumpulkan melalui kuesioner yang dibagikan kepada 64 responden yang dipilih menggunakan rumus Slovin dari populasi 176 karyawan. Teknik analisis data meliputi uji validitas, uji reliabilitas, regresi linier berganda, uji t, uji F, dan koefisien determinasi (R²) menggunakan SPSS. Hasil penelitian menunjukkan bahwa keseimbangan kerja-hidup memiliki pengaruh positif dan signifikan terhadap kinerja karyawan (β = 0,426; p < 0,05), sedangkan motivasi kerja memiliki pengaruh positif dan signifikan dengan pengaruh yang lebih dominan (β = 0,586; p < 0,05). Secara simultan, kedua variabel tersebut secara signifikan mempengaruhi kinerja karyawan (F = 80,004; p < 0,05). Nilai R Square sebesar 0,724 menunjukkan bahwa 72,4% variasi dalam kinerja karyawan dapat dijelaskan oleh variabel-variabel ini.
subject: Articles
  topic: section
subject: work-life balance
  topic: keywords
subject: motivasi kerja
  topic: keywords
subject: kinerja pegawai
  topic: keywords
creator: Heri Yuliyanti
creator: Nasriah Akil
creator: Aminah
rights: Hak Cipta (c) 2026 INDONESIAN JOURNAL ECONOMY AND MANAGEMENT
date: 2026-05-25
publication date: 2026-05-25
starting page: 479
ending page: 484

PENGELOLAAN ALOKASI DANA DESA (ADD) TERHADAP EFEKTIVITAS ANGGARAN DI DESA BATANG URU TIMUR KECAMATAN SUMARORONG KABUPATEN MAMASA
type: item
description: This study was motivated by the fluctuating management of Village Fund Allocation (ADD) in Batang Uru Timur Village from year to year, making it necessary to evaluate the effectiveness of its utilization. The purpose of this study was to analyze the effectiveness of ADD management in Batang Uru Timur Village during the 2020–2024 period. This research employed a descriptive quantitative method using secondary data obtained from the Village Revenue and Expenditure Budget (APBDes) documents and ADD realization reports from 2020 to 2024. Data analysis was conducted using the effectiveness ratio formula and the effectiveness criteria proposed by Mahsun (2006:77). The results showed that the average effectiveness level of ADD management during the study period reached 97.11%, which falls into the effective category. The highest effectiveness level occurred in 2024 at 98.55% with a budget difference of IDR 10,800,900, while the lowest effectiveness level occurred in 2023 at 96.00% with a budget difference of IDR 28,396,800. The improvement in ADD management effectiveness was influenced by better planning and budget supervision practices. Therefore, the effectiveness of ADD management is not merely determined by the amount of funds received, but is more strongly influenced by the village government's ability to properly plan, manage, and control the budget in supporting village development.
subject: Articles
  topic: section
subject: Effectiveness
  topic: keywords
subject: Village Financial Management
  topic: keywords
subject: Village Fund Allocation
  topic: keywords
subject: APBDes
  topic: keywords
subject: Village Development
  topic: keywords
creator: Marsiani Mettang
rights: Hak Cipta (c) 2026 INDONESIAN JOURNAL ECONOMY AND MANAGEMENT
date: 2026-05-25
publication date: 2026-05-25
starting page: 474
ending page: 478

PENGARUH PELATIHAN DAN KESELAMATAN KESEHATAN KERJA (K3) TERHADAP KINERJA PEGAWAI PADA DINAS PEMADAM KEBAKARAN DAN PENYELAMATAN KABUPATEN MAROS
type: item
description: Penelitian ini dilakukan untuk menganalisis pengaruh pelatihan dan Keselamatan Kesehatan Kerja (K3) terhadap kinerja pegawai pada Dinas Pemadam Kebakaran dan Penyelamatan Kabupaten Maros. Pendekatan yang digunakan ialah penelitian kuantitatif dengan pengumpulan data melalui penyebaran kuesioner kepada 67 responden. Teknik penentuan sampel menggunakan metode slovin. Data penelitian dianalisis menggunakan regresi linear berganda dan data penelitian telah diuji validitas dan reabilitasnya, serta telah diuji asumsi klasik yang terdiri atas uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas. Hasil penelitian memperlihatkan bahwa variabel pelatihan (X1) tidak memberikan pengaruh signifikan terhadap kinerja pegawai, sedangkan keselamatan dan kesehatan kerja (X2) terbukti memiliki pengaruh positif dan signifikan terhadap kinerja pegawai. Secara simultan, pelatihan dan Keselamatan Kesehatan Kerja (K3) berpengaruh signifikan terhadap kinerja pegawai pada Dinas Pemadam Kebakaran dan Penyelamatan Kabupaten Maros.
subject: Articles
  topic: section
subject: pelatihan, Keselamatan dan Kesehatan Kerja (K3), kinerja pegawai
  topic: keywords
creator: Putri Pramudita
rights: Hak Cipta (c) 2026 INDONESIAN JOURNAL ECONOMY AND MANAGEMENT
date: 2026-05-23
publication date: 2026-05-23
starting page: 466
ending page: 473

TINGKAT PENDIDIKAN DAN KESENJANGAN KONSUMSI RUMAH TANGGA ANTARWILAYAH DI SULAWESI SELATAN
type: item
description: ABSTRAK Penelitian ini bertujuan untuk menganalisis tingkat pendidikan berdasarkan indikator Rata-rata Lama Sekolah (RLS) dan kaitannya dengan kesenjangan konsumsi rumah tangga antarwilayah di Provinsi Sulawesi Selatan. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan data sekunder yang diperoleh dari Badan Pusat Statistik (BPS), yaitu data RLS tahun 2025 dan data pengeluaran konsumsi rumah tangga berdasarkan Susenas Maret 2024. Teknik analisis yang digunakan adalah analisis deskriptif komparatif dengan membandingkan capaian RLS dan proporsi pengeluaran makanan serta bukan makanan pada kabupaten/kota di Sulawesi Selatan. Hasil penelitian menunjukkan bahwa RLS Sulawesi Selatan tahun 2025 sebesar 9,00 tahun. Wilayah kota memiliki rata-rata RLS lebih tinggi, yaitu 11,22 tahun, dibandingkan wilayah kabupaten sebesar 8,38 tahun. Kota Makassar mencatat RLS tertinggi sebesar 11,59 tahun, sedangkan Kabupaten Jeneponto terendah sebesar 7,02 tahun. Dari sisi konsumsi rumah tangga, persentase konsumsi makanan Sulawesi Selatan sebesar 49,62% dan konsumsi bukan makanan sebesar 50,38%. Kota Parepare memiliki proporsi konsumsi makanan terendah sebesar 40,45%, sedangkan Kabupaten Jeneponto tertinggi sebesar 57,91%. Hasil penelitian menunjukkan adanya indikasi bahwa wilayah dengan RLS lebih tinggi cenderung memiliki proporsi konsumsi makanan lebih rendah dan konsumsi bukan makanan lebih tinggi. Dengan demikian, pendidikan berperan penting dalam meningkatkan kualitas sumber daya manusia, pendapatan, dan kesejahteraan rumah tangga. Namun, penelitian ini bersifat deskriptif sehingga tidak menunjukkan hubungan sebab-akibat secara langsung.
subject: Articles
  topic: section
subject: Rata-rata Lama Sekolah
  topic: keywords
subject: Konsumsi Rumah Tangga
  topic: keywords
subject: Sulawesi Selatan
  topic: keywords
creator: Nurliana
creator: Maghfirah Sari Azis
rights: Hak Cipta (c) 2026 INDONESIAN JOURNAL ECONOMY AND MANAGEMENT
date: 2026-05-23
publication date: 2026-05-23
starting page: 459
ending page: 465

STRATEGI MANAJEMEN KEPEMIMPINAN KEPALA SEKOLAH DALAM MENINGKATKAN KINERJA GURU DI SMK TUT WURI HANDAYANI KOTA MAKASSAR
type: item
description: 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.
subject: Articles
  topic: section
subject: Principal Strategy
  topic: keywords
subject: Teacher Performance
  topic: keywords
subject: SMK Tut Wuri Handayani
  topic: keywords
creator: Sesilia
creator: Husain
creator: Muhammad Fahreza
rights: Hak Cipta (c) 2026
date: 2026-03-30
publication date: 2026-03-30
starting page: 452
ending page: 458

IMPLIKASI CORE TAX ADMINISTRATION SYSTEM (CTAS) TERHADAP PERPAJAKAN DI INDONESIA
type: item
description: 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.
subject: Articles
  topic: section
subject: Core Tax Administration System
  topic: keywords
subject: Tax Compliance
  topic: keywords
subject: Tax Administration
  topic: keywords
subject: Tax Digitalization
  topic: keywords
creator: Maulidya Permatasari
creator: Israwati Akib
creator: Supratman Tajuddin
creator: Sitti Maryam
creator: Sugyanti
rights: Hak Cipta (c) 2026
date: 2026-03-30
publication date: 2026-03-30
starting page: 436
ending page: 444

ANALISIS PENGARUH AKURASI DATA PERSEDIAAN DAN PENGENDALIAN INTERNAL TERHADAP RANTAI PASOK (TINJAUAN LITERATUR PADA INDUSTRI RITEL DAN FMCG)
type: item
description: 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.
subject: Articles
  topic: section
subject: Internal Control
  topic: keywords
subject: Inventory Data Accuracy
  topic: keywords
subject: Supply Chain
  topic: keywords
subject: Retail
  topic: keywords
subject: FMCG
  topic: keywords
creator: Intan Permatasari B
creator: Andi Muhammad Rivai
creator: Andhi Febisatria
creator: Nurlaela
rights: Hak Cipta (c) 2025
date: 2025-11-30
publication date: 2025-11-30
starting page: 424
ending page: 434

STUDI LITERATUR TENTANG SISTEM PENGENDALIAN STOK BARANG DALAM MENDUKUNG EFISIENSI OPERASIONAL RITEL: KASUS INDOMARET
type: item
description: 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.
subject: Articles
  topic: section
subject: Inventory Control
  topic: keywords
subject: Just-In-Time (JIT)
  topic: keywords
subject: Operational Efficiency
  topic: keywords
subject: Modern Retail
  topic: keywords
subject: Indomaret
  topic: keywords
creator: Nurul Aini Dwi Jaya
creator: Andi Muhammad Rivai
creator: Andhi Febisatria
creator: Nur Alya Nayla Mawaddah. H
creator: Zia Ulina Silitonga
rights: Hak Cipta (c) 2025
date: 2025-11-30
publication date: 2025-11-30
starting page: 423
ending page: 435

MERAJUK NILAI-NILAI PANCASILA DALAM PARADIGMA PEMBANGUNAN EKONOMI
type: item
description: 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
subject: Articles
  topic: section
subject: Economy
  topic: keywords
subject: Values
  topic: keywords
subject: Pancasila
  topic: keywords
subject: Paradigm
  topic: keywords
creator: Sitti Maryam
creator: Nining Suryaningsih
rights: Hak Cipta (c) 2025
date: 2025-11-30
publication date: 2025-11-30
starting page: 415
ending page: 423

KETIMPANGAN EKONOMI DAN PERBEDAAN KONSUMSI RUMAH TANGGA: STUDI KASUS KOTA VS DESA DI PROVINSI SULAWESI SELATAN
type: item
description: 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.
subject: Articles
  topic: section
subject: Economic Inequality
  topic: keywords
subject: Household Consumption Patterns
  topic: keywords
subject: Human Development Index (HDI)
  topic: keywords
subject: Urban
  topic: keywords
subject: Rural
  topic: keywords
creator: Nurliana
creator: Maghfirah Sari Azis
creator: Septiannisa Paramita
rights: Hak Cipta (c) 2025
date: 2025-11-17
publication date: 2025-11-17
starting page: 405
ending page: 414

PENGARUH PROGRAM GARUDA OLEH-OLEH DAN KEBIJAKAN PENGEMBANGAN USAHA MIKRO KECIL MENENGAH (UMKM) BINAAN GARUDA TERHADAP PENINGKATAN KESEJAHTERAAN UMKM BINAAN GARUDA
type: item
description: 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.
subject: Articles
  topic: section
subject: Garuda Program
  topic: keywords
subject: Business Development Policy
  topic: keywords
subject: Improving MSME Welfare
  topic: keywords
creator: Valentry Akila Rumambi
rights: Hak Cipta (c) 2025
date: 2025-08-26
publication date: 2025-08-26
starting page: 392
ending page: 404

PENGARUH WORK LIFE BALANCE DAN BEBAN KERJA TERHADAP KINERJA MELALUI STRESS KERJA PADA KARYAWAN BNI PANAKKUKANG
type: item
description: 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.
subject: Articles
  topic: section
subject: Work Life Balance
  topic: keywords
subject: Workload
  topic: keywords
subject: Performance
  topic: keywords
subject: Job Stress
  topic: keywords
creator: Triastary Ingkan Genisa Burhanuddin
rights: Hak Cipta (c) 2025
date: 2025-08-26
publication date: 2025-08-26
starting page: 377
ending page: 391

PENGARUH MOTIVASI DAN KOMPENSASI TERHADAP KINERJA KARYAWAN PADA BNI KANTOR HERTASNING MAKASSAR
type: item
description: 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.
subject: Articles
  topic: section
subject: Motivation
  topic: keywords
subject: Compensation
  topic: keywords
subject: Employee Performance
  topic: keywords
creator: Sri Yuliana
rights: Hak Cipta (c) 2025
date: 2025-08-26
publication date: 2025-08-26
starting page: 365
ending page: 376

PENGARUH BUDAYA ORGANISASI KEPRIBADIAN DAN FAKTOR PSIKOLOGIS TERHADAP PERILAKU KONSUMEN DEBITUR KREDIT GRIYA BNI GOWA
type: item
description: 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.
subject: Articles
  topic: section
subject: Organizational Culture
  topic: keywords
subject: Personality
  topic: keywords
subject: Psychological Factors
  topic: keywords
subject: Consumer Behavior
  topic: keywords
creator: Yusuf Burhanuddin
rights: Hak Cipta (c) 2025
date: 2025-08-25
publication date: 2025-08-25
starting page: 351
ending page: 364

PENGARUH KEPUASAN PELANGGAN DAN KUALITAS PELAYANAN TERHADAP LOYALITAS DEBITUR KREDIT FLEKSI BNI ALAUDDIN MAKASSAR
type: item
description: 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.
subject: Articles
  topic: section
subject: Customer Satisfaction
  topic: keywords
subject: Service Quality
  topic: keywords
subject: Credit Debtor Loyalty
  topic: keywords
creator: Rismayanti
rights: Hak Cipta (c) 2025
date: 2025-08-24
publication date: 2025-08-24
starting page: 340
ending page: 350

PENERAPAN TEORI KONTRAK DALAM BISNIS INTERNASIONAL
type: item
description: 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.
subject: Articles
  topic: section
subject: Contract Theory
  topic: keywords
subject: International Business
  topic: keywords
creator: Maulidya Permatasari
creator: Supratman Tajuddin
creator: Israwati Akib
creator: Sitti Maryam
creator: Sugianty
rights: Hak Cipta (c) 2025
date: 2025-08-19
publication date: 2025-08-19
starting page: 339
ending page: 351

PENGARUH PROSES REKRUTMEN DAN SELEKSI TERHADAP KINERJA KARYAWAN DI PT. BANK BNI KANTOR CABANG UTAMA KOTA MAKASSAR
type: item
description: 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.
subject: Articles
  topic: section
subject: Recruitment
  topic: keywords
subject: Selection
  topic: keywords
subject: Employee Performance
  topic: keywords
subject: Multiple Linear Regression
  topic: keywords
subject: Bank BNI
  topic: keywords
creator: Karolina Maria Runus
creator: Asmirawati
creator: Nurlaila Syarfiah Asfo
rights: Hak Cipta (c) 2025
date: 2025-08-19
publication date: 2025-08-19
starting page: 326
ending page: 338

PENGARUH KEAKTIFAN ORGANISASI INTRA SEKOLAH DAN PERILAKU SOSIAL TERHADAP PRESTASI BELAJAR SISWA PENGURUS OSIS SMA NEGERI 14 GOWA
type: item
description: 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.
subject: Articles
  topic: section
subject: Organizational Activity
  topic: keywords
subject: Social Behavior
  topic: keywords
subject: Academic Achievement
  topic: keywords
subject: OSIS
  topic: keywords
creator: Khaidarsyah
creator: Siti Halijah
rights: Hak Cipta (c) 2025
date: 2025-08-19
publication date: 2025-08-19
starting page: 310
ending page: 325

ANALISIS SWOT DALAM MENINGKATKAN PRESTASI KINERJA KARYAWAN PT. RAGAM TANGGUH FORTINDO
type: item
description: 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.
subject: Articles
  topic: section
subject: SWOT analysis
  topic: keywords
subject: employee performance
  topic: keywords
subject: RTF
  topic: keywords
creator: Rizka Rayhana
creator: Andi Izatul
creator: Riski Aprilianti
creator: Dillah Faradillah
creator: Cristine Makatipu
rights: Hak Cipta (c) 2025
date: 2025-08-18
publication date: 2025-08-18
starting page: 298
ending page: 309

TANTANGAN DAN PELUANG PENERAPAN KURIKULUM DEEP LEARNING DI SD NURMIYAZAKI ISLAMIC CHARACTER SCHOOL MAKASSAR: PERSPEKTIF GURU DAN SISWA
type: item
description: 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.
subject: Articles
  topic: section
subject: deep learning
  topic: keywords
subject: curriculum
  topic: keywords
subject: elementary school
  topic: keywords
subject: challenges
  topic: keywords
subject: opportunities
  topic: keywords
creator: Haery Mogat
creator: Alim Bahri
creator: Andi Baharuddin
creator: Suharto
creator: Muhlis
creator: Rahmat Endong Patompo
rights: Hak Cipta (c) 2025
date: 2025-08-06
publication date: 2025-08-06
starting page: 289
ending page: 297

INOVASI MANAJEMEN SUMBER DAYA MANUSIA DALAM DUNIA PENDIDIKAN DIGITAL: KAJIAN LITERATUR PERSPEKTIF GLOBAL DAN LOKAL
type: item
description: 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.
subject: Articles
  topic: section
subject: human resource management
  topic: keywords
subject: innovation
  topic: keywords
subject: digital education
  topic: keywords
subject: literature review
  topic: keywords
creator: Haery Mogat
creator: Alim Bahri
creator: Andi Baharuddin
creator: Suharto
creator: Muhlis
rights: Hak Cipta (c) 2025
date: 2025-08-06
publication date: 2025-08-06
starting page: 280
ending page: 288

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
type: item
description: 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.
subject: Articles
  topic: section
subject: Activities
  topic: keywords
subject: Learning Outcomes
  topic: keywords
subject: Team Assisted Individualization
  topic: keywords
creator: Alim Bahri
creator: Nurul Fajria Yahya
rights: Hak Cipta (c) 2025
date: 2025-08-06
publication date: 2025-08-06
starting page: 271
ending page: 279

HAKIKAT MULTIKULTURALISME DALAM MEMPERKOKOH IDENTITAS NASIONAL
type: item
description: 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.
subject: Articles
  topic: section
subject: Identity
  topic: keywords
subject: National
  topic: keywords
subject: Multiculturalism
  topic: keywords
subject: Strengthening
  topic: keywords
creator: Nining Suryaningsih Yafendi
creator: Sitti Maryam
rights: Hak Cipta (c) 2025
date: 2025-06-20
publication date: 2025-06-20
starting page: 263
ending page: 270

STRATEGI PEMASARAN PRODUK AGRIBISNIS DALAM ERA DIGITAL: ANALISIS LITERATUR
type: item
description: 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.
subject: Articles
  topic: section
subject: Agribusiness
  topic: keywords
subject: Digital Marketing
  topic: keywords
subject: Social Media, E-Commerce
  topic: keywords
subject: Marketing Strategy
  topic: keywords
creator: Andi Sawe Ri Esso
creator: Rachmawaty
creator: Amraeni
creator: Kusnady Tabsir
rights: Hak Cipta (c) 2025
date: 2025-05-10
publication date: 2025-05-10
starting page: 257
ending page: 262

PENGARUH LITERASI KEUANGAN TERHADAP PEMASARAN DIGITAL PADA MAHASISWA FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN UNIVERSITAS PATOMPO
type: item
description: 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.
subject: Articles
  topic: section
subject: Financial Literacy
  topic: keywords
subject: Digital Marketing
  topic: keywords
creator: Khaidarsyah
creator: Harti Oktarina
creator: Sitti Halijah
rights: Hak Cipta (c) 2025
date: 2025-02-27
publication date: 2025-02-27
starting page: 249
ending page: 256

PERANAN BUMDes DALAM MENDUKUNG PEREKONOMIAN DAN MENINGKATKAN KESEJAHTERAAN MASYARAKAT DESA PATTONGKO KECAMATAN TELLULIMPOE KABUPATEN SINJAI
type: item
description: 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.
subject: Articles
  topic: section
subject: BUMDes
  topic: keywords
subject: Community Economy
  topic: keywords
subject: Welfare
  topic: keywords
creator: Nurliana
creator: Andi Besse Lia
creator: Sulfiana
creator: Mahyudin Usman
rights: Hak Cipta (c) 2025
date: 2025-02-24
publication date: 2025-02-24
starting page: 240
ending page: 248