Abstract:Micro, Small and Medium Enterprises (MSMEs) are the backbone of Maros Regency's economy, with a significant development of 1,000 units to 2,000 units until December 2025, which is dominated by the culinary sector. In addition,…
ition, the fisheries sector is also the focus of development with milkfish production with a production of more than 9,100 tons per year by 2024 with market potential that continues to grow in line with the Free Nutritious Meal (MBG) program involving MSMEs as suppliers. The contribution of MSMEs is not only felt in the absorption of labor and income of the local community, but also supports the tourism sector through souvenir products and services related to tourist destinations such as Bantimurung Tourism Park and Rammang-rammang Kart Area to support more sustainable growth, access to business legality and ease in the licensing process are crucial factors that need to be considered. Data collection for this study was carried out from December 1, 2025 to December 24, 2025. Respondents in this study were collected from MSME actors in Maros Regency and have obtained permits at the Maros Investment and One-Stop Service Office which was obtained by 40 respondents. Primary data from this study was obtained from research instruments in the form of answers from questionnaires that were distributed online by using google forms to 40 respondents at Maros Link which was distributed containing 9 questions and for each question item there were 4 alternative answers that had been provided
Abstract:This study seeks to examine the role of investment decisions among Generation Z students by analyzing the roles of financial literacy, Fear of Missing Out (FOMO), and financial technology. A quantitative approach was employed…
loyed using primary data collected through questionnaires distributed to Generation Z students. The sample consisted of 89 respondents selected through a random sampling technique. Data analysis was conducted using Partial Least Squares (PLS) with the support of SmartPLS software, including the evaluation of the measurement model, structural model, and hypothesis testing through bootstrapping. The findings reveal that financial literacy, FOMO, and financial technology have positive and significant effects on investment decisions. These results indicate that cognitive factors, such as financial literacy, along with behavioral and technological factors, including FOMO and fintech, play significant roles in shaping investment behavior. This study contributes to the existing literature by providing empirical insights into investment decision-making among Generation Z in the context of financial literacy, psychological influences, and technology adoption.
Abstract:This study analyzes the influence of Quality of Work Life (QWL) and Personality (Big Five Personality Traits) on employee Organizational Commitment at UD Fatoni in Central Lombok, filling the empirical gap regarding the…
interaction of external and internal factors in the context of local SMEs prone to high turnover. The main objective is to prove the partial and simultaneous influence of both variables on employee commitment. An explanatory quantitative approach was applied with a population of 40 employees using census techniques, primary data through a valid and reliable 5-point Likert questionnaire (Cronbach's Alpha >0.60), and multiple linear regression analysis via IBM SPSS 25 after the classical assumption test was met. The results showed that QWL had no significant effect partially (sig=0.253>0.05; β=0.149), while Personality had a significant positive effect (sig=0.002<0.05; β=0.604), with a strong simultaneous effect (F=8.852; sig=0.001) explaining 32.4% of the commitment variance. In conclusion, internal factors dominate loyalty in trading SMEs, providing theoretical contributions to organizational behavior models and practical implications for management in personality assessment and optimization of basic QWL for sustainable retention.
Abstract:This study aims to analyze the influence of Halal Awareness and Product Knowledge on Purchase Intention and its impact on Brand Loyalty of halal cosmetic products. This research employs a quantitative approach using the…
accidental sampling method, where respondents consist of consumers who have purchased and used halal cosmetic products. A total of 100 respondents participated in this study. Data were collected through online questionnaires and analyzed using the Partial Least Squares (PLS) method with SmartPLS 3 software. The results indicate that Halal Awareness and Product Knowledge have a positive and significant effect on Purchase Intention. Furthermore, Purchase Intention has a positive and significant effect on Brand Loyalty. Halal Awareness and Product Knowledge also have a positive and significant direct effect on Brand Loyalty. In addition, the indirect effect analysis reveals that Purchase Intention significantly mediates the influence of Halal Awareness and Product Knowledge on Brand Loyalty. These findings highlight the crucial mediating role of Purchase Intention in linking halal awareness and product knowledge with halal cosmetic brand loyalty. Therefore, halal cosmetic manufacturers are encouraged to continuously strengthen the communication of halal values and product education to build strong purchase intention and drive sustainable brand loyalty.
Abstract:This study aims to explore auditors' experiences in digital auditing practices, the meaning of professional ethics, and ethical dilemmas in the context of digital disruption using a phenomenological approach. The study was…
as conducted at a Public Accounting Firm (KAP) in Surabaya, with auditors who had experience in technology-based audits as informants. Data were collected through in-depth interviews, observation, and documentation, then analyzed using a phenomenological approach supported by NVivo software. The results show that digital auditing practices are still dominated by the use of simple technologies such as Microsoft Excel for data processing, analysis, and audit documentation. Although technology increases efficiency, auditors still do not fully rely on the system and still use professional judgment to maintain the reliability of audit results. Professional ethics is understood as a primary foundation that remains valid, but is reinterpreted in the digital context, particularly related to efficiency pressures and technological risks. Ethical dilemmas arise due to time constraints, incomplete data, and client demands, so auditors tend to prioritize the sufficiency of evidence and prudence in decision-making. Overall, this study concludes that digital disruption does not change the fundamental values of auditors' professional ethics, but rather reconstructs their meaning through work experiences and professional interactions.
Abstract:This study aims to analyze the differences in the financial performance of PT Pertamina Geothermal Energy Tbk before and after the disclosure of the fuel adulteration case involving its parent company. This research employs…
oys a quantitative comparative approach using quarterly financial statement data from 2024–2025. The analysis was conducted using descriptive statistics and the Wilcoxon Signed Rank Test. The results show that descriptively, most financial ratios experienced a decline, particularly in profitability and activity ratios, along with a decrease in liquidity and a slight increase in solvency. However, the Wilcoxon test results indicate that these changes are not statistically significant. These findings suggest that despite reputational pressure from the parent company’s crisis, the company’s financial performance remains relatively stable. The limited sample size is also considered a factor influencing the results
Abstract:The rapid growth of the telecommunications industry, driven by increasing demand for digital services, is not always accompanied by stable financial performance due to cost pressures, competition, and infrastructure investment…
stment requirements. This condition requires companies to manage their finances effectively, making financial ratio analysis important in evaluating corporation performance. This study aims to analyze the effect of activity ratios, liquidity ratios, and solvency ratios on the financial performance of telecommunication companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research uses a quantitative approach with a descriptive research design. The data used are secondary data obtained from financial statements. The sampling technique uses purposive sampling with 18 companies over a three-year period, resulting in 54 observations. The analysis method used is multiple linear regression with SPSS. The independent variables include activity ratio (TATO), liquidity ratio (CR), and solvency ratio (DER), while the dependent variable is financial performance (ROE). The outcome show that partially, the activity ratio does not have a substantial effect on financial performance. Meanwhile, liquidity and solvency ratios have a negative and substantial effect on financial performance. Simultaneously, all three ratios have a substantial effect on financial performance. These findings indicate that financial performance is influenced by asset management, the ability to meet obligations, and capital structure.
Abstract:This study aims to develop and implement a sustainability reporting framework for Tulungrejo Village based on the Global Reporting Initiative (GRI) standards. Unlike evaluative studies, this research focuses on designing…
a village sustainability report that had not previously been available. The research process involved identifying sustainability issues, engaging stakeholders, and conducting a materiality analysis in accordance with GRI 3 to determine relevant topics. The selected material topics were then mapped into GRI 200 (economic), 300 (environmental), and 400 (social) standards, and compiled using the “with reference” approach. The findings indicate that village sustainability reporting can be implemented adaptively by selecting indicators that align with the village’s characteristics and capacity. This study proposes a GRI-based sustainability reporting framework that can serve as a practical guideline for village governments to enhance transparency and accountability in resource management.
Abstract:The Influence of Product Quality on Customer Loyalty with Customer Satisfaction as a Mediating Variable in Gen Z Consumers of Kopi Kenangan in Makassar City. Thesis, Management Study Program, Faculty of Economics and Business,…
iness, Makassar State University. Guided by Mr. Anwar and Mr. Muhammad Ichwan Musa. This study aims to determine the influence of product quality on customer loyalty with customer satisfaction as a mediating variable in Generation Z consumers of Kopi Kenangan in Makassar City. The focus of this research is to analyze how product quality can increase customer satisfaction and shape customer loyalty. This type of research uses a quantitative approach with explanatory associatives. Data was collected through a questionnaire to 110 respondents who are Gen Z consumers of Kopi Kenangan in Makassar City. The data analysis technique uses Partial Least Squares Structural Equation Modeling (PLS-SEM) with the help of the SmartPLS application version 4.0.9.9. to test relationships between variables. The results of the study show that product quality has a positive and significant effect on customer satisfaction and customer loyalty. Customer satisfaction also has a positive and significant effect on customer loyalty and acts as a mediating variable in the relationship between product quality and customer loyalty. These findings show that good product quality can increase satisfaction and strengthen the loyalty of Kopi Kenangan customers in Makassar City.
Abstract:MSMEs must have a strong marketing plan in order to compete with their rivals due to technological improvements and growing business competitiveness. An efficient marketing plan is necessary to guarantee company expansion…
n and optimize earnings. This study aims to determine the appropriate marketing strategy to increase the sales turnover of Queen Cake products. This research is a descriptive study using a qualitative approach. Respondents in this study were the owner of the Queen Cake business and four employees, two from the production department and two from the marketing department. Data collection procedures used in the study included observation, interviews, and documentation. The data obtained were analyzed using a SWOT analysis. The results showed that the strategy implemented by the Queen Cake business was in quadrant one, namely SO (Strengths-Opportunities), using an aggressive strategy. The Queen Cake shop business focuses on strategies using all its strengths and exploiting opportunities to create synergistic conditions and great potential for achieving growth and success.