Abstract:This study aims to analyze the financial feasibility of the SF'Barik Nutmeg Jam IKM business in Beong Village, Siau Tengah Subdistrict, Sitaro Regency. The research method used was a case study with a quantitative descriptive…
riptive approach. Data were collected through questionnaires administered to 40 respondents. The results of the study Break-Even Point (BEP), show that the total production cost for the agroindustry is Rp805,250 and total revenue of Rp1,400,000, resulting in an operating profit of Rp594,750. An R/C Ratio of 1.74 indicates that the business is viable. The BEP analysis shows that the break-even point is at 23.01 units, rounded to 24 units, with a BEP revenue of Rp805,350. Descriptively, the business is still managed in a simple, family-based manner, with marketing conducted through word-of-mouth promotion and social media. Based on the research findings, the SF’Barik Nutmeg Jam IKM is viable to operate and develop because it is capable of generating profits and has potential for the development of agro-industry based on local commodities.
Abstract:This study examines the effect of employee mutation on anxiety and productivity in the new workplace of educational staff at UIN Palopo. This study aims to determine the effect of mutation on anxiety, the effect of mutation…
ion on productivity, and the relationship between anxiety and productivity among educational staff at UIN Palopo. This research employed a quantitative approach with a causal associative design. The sample consisted of 65 educational staff. Data were collected using a Likert-scale questionnaire. Data analysis was conducted using descriptive and inferential statistics with the assistance of IBM SPSS Statistics. The results showed that mutation had a positive and significant effect on employee anxiety, with a significance value of 0.000 < 0.05 and a coefficient of determination of 48%. Mutation also had a positive and significant effect on productivity, with a significance value of 0.000 < 0.05 and a coefficient of determination of 43%. Meanwhile, the correlation between anxiety and productivity was 0.198 with a significance value of 0.114 > 0.05, indicating that the relationship was not significant. Therefore, mutation had an effect on anxiety and productivity, while anxiety did not have a significant relationship with the productivity of educational staff at UIN Palopo.
Abstract:The rapid development of digital technologies has transformed organizational work environments and created new demands for leadership, employee adaptability, and engagement. This study aims to examine the effect of digital…
al leadership, learning agility, and employee engagement on employee performance. A quantitative approach with a cross-sectional survey design was employed. Data were collected from 250 employees using a structured questionnaire measured on a five-point Likert scale. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate the measurement and structural models. The results demonstrate that digital leadership has a positive and significant effect on employee performance (β = 0.247; t = 4.218; p < 0.001). Learning agility also has a positive and significant effect on employee performance (β = 0.286; t = 5.037; p < 0.001). Furthermore, employee engagement has the strongest positive and significant effect on employee performance (β = 0.411; t = 7.126; p < 0.001). The model explains 68.4% of the variance in employee performance, indicating substantial explanatory power. These findings highlight the importance of integrating digitally capable leadership, continuous employee learning, and strong employee engagement to improve performance in an increasingly dynamic and technology-driven work environment. The study contributes to the understanding of how organizational and individual factors jointly support employee performance in the digital era
Abstract:This study aims to analyze the influence of E-Service Quality and Brand Image on Customer Loyalty in e-commerce through Impulsive Buying and Purchasing Decisions s on the Erigo fashion brand. This study uses a quantitative…
ve approach with an accidental sampling method, where respondents are consumers who have purchased Erigo fashion products through the e-commerce platform. The number of respondents in this study was 100 people. Data were collected through an online questionnaire and analyzed using the Partial Least Squares (PLS) method with the help of SmartPLS 3 software. The results show that E-Service Quality and Brand Image have a positive and significant effect on Impulsive Buying and Purchasing Decisions s. In addition, Impulsive Buying and Purchasing Decisions s have a positive and significant effect on Customer Loyalty. E-Service Quality and Brand Image also have a positive and significant effect on Customer Loyalty through Impulsive Buying and Purchasing Decisions s. These findings confirm that improving digital service quality and a strong brand image strategically contribute to the formation of impulsive buying behavior and Purchasing Decisions s that ultimately drive Erigo customer loyalty on the e-commerce platform.
Abstract:This study aims to analyze the effects of professionalism, independence, and work motivation on audit quality at the South Sulawesi Provincial Inspectorate, both simultaneously and partially, and to identify the most dominant…
inant factor influencing audit quality. The study employed a quantitative approach using a survey method. The research population consisted of all auditors at the South Sulawesi Provincial Inspectorate. A saturated sampling technique was applied, resulting in 53 respondents whose questionnaires were successfully collected and met the research criteria. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression. The results indicate that professionalism, independence, and work motivation simultaneously have a positive and significant effect on audit quality. This finding is supported by an F-value of 25.053 with a significance level of 0.001 and an adjusted R-squared value of 0.581, indicating that the three variables explain 58.1% of the variation in audit quality. Partially, professionalism has a positive and significant effect on audit quality, as indicated by a t-value of 2.983 and a significance level of 0.004. Work motivation also has a positive and significant effect on audit quality, with a t-value of 2.910 and a significance level of 0.005. In contrast, independence does not have a significant effect on audit quality, as reflected by a t-value of 1.184 and a significance level of 0.242. Among the examined variables, professionalism has the strongest influence on audit quality, followed by work motivation and independence. These findings suggest that strengthening auditors’ professionalism and work motivation is essential for improving audit quality within the South Sulawesi Provincial Inspectorate.
Abstract:The purpose of this research is to examine the effect of auditors’ competence, workload, and personality type on auditors’ fraud detection ability at the Central Sulawesi Province Audit Board of Indonesia (BPK) Representative…
sentative Office. This research employed a quantitative approach using a survey method. The population consisted of 40 auditors, and the sample was determined using a saturated sampling technique (total sampling), involving all 40 auditors as research respondents. Data collected through Likert-scale questionnaires were analyzed using multiple linear regression with IBM SPSS Statistics version 25. The results indicate that personality type has a positive and significant effect on auditors’ fraud detection ability, while competence and workload do not show significant partial effects. However, all independent variables simultaneously influence fraud detection ability. Based on the adjusted R-square value of 0.324, the research model explains 32.4% of the variation in auditors’ fraud detection ability, while the remaining 67.6% is explained by other factors outside the research model
Abstract:The Effect of Product Quality on Customer Loyalty with Customer Satisfaction as a Mediating Variable among Gen Z Consumers of Kopi Kenangan in Makassar City. Thesis, Departement of Management, Faculty of Economies and Bussiness.…
ssiness. State University of Makassar. Supervised by Mr. Anwar and Mr. Muhammad Ichwan Musa. This study aims to determine the effect of product quality on customer loyalty with customer satisfaction as a mediating variable among 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 research uses a quantitative approach with an associative explanatory design. Data were collected through questionnaires distributed to 110 respondents who are Gen Z consumers of Kopi Kenangan in Makassar City. The data analysis technique used Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS version 4.0.9.9 to examine the relationships among variables. The results 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 indicate that good product quality can increase customer satisfaction and strengthen customer loyalty to Kopi Kenangan in Makassar City
Abstract:This study aimed to examine the effect of work motivation and organizational culture on organizational commitment among civil servants in the Finance Department of Dr. Soedarso Regional General Hospital. A quantitative approach…
pproach with an associative research method was employed. Primary data were obtained through interviews with the Head of the Finance Department and questionnaires distributed to respondents, while secondary data comprised organizational profiles, employee records, attendance data, and performance reports. The population consisted of 30 civil servants, all of whom were selected as respondents using a total sampling technique. Data were analyzed using validity and reliability tests, normality, linearity, and multicollinearity tests, multiple linear regression analysis, correlation analysis, the coefficient of determination, partial t-tests, and a simultaneous F-test. The results showed that work motivation had a positive and significant effect on organizational commitment, with a regression coefficient of 0.321 and a significance value of 0.021. Organizational culture also had a positive and significant effect on organizational commitment, with a regression coefficient of 0.271 and a significance value of 0.015. Simultaneously, work motivation and organizational culture had a significant effect on organizational commitment, as indicated by an F-value of 10.469 and a significance value of 0.001. The correlation coefficient of 0.661 indicated a strong relationship, while the coefficient of determination of 0.437 showed that both variables explained 43.7% of the variation in organizational commitment. Practically, hospital management should strengthen motivation through performance recognition, competency development, fair task distribution, and feedback, while reinforcing organizational culture through shared values, teamwork, accountability, and integrity.
Abstract:Maintaining employee commitment is particularly important in palm oil mill operations, where shift work, physical demands, and limited career development opportunities may affect employees’ attachment to the organization.…
on. This study examines the influence of work-life balance and career development on the organizational commitment of operational employees at the Rimba Belian Palm Oil Mill Unit, Region 5, PT Perkebunan Nusantara IV. A quantitative associative design was employed, involving all 114 operational employees through a census approach. Data were collected using a five-point Likert-scale questionnaire and analyzed through multiple linear regression after completing instrument and classical assumption tests. The findings indicate that work-life balance and career development each have a positive and significant influence on organizational commitment. Both variables also jointly contribute significantly to strengthening employees’ commitment to the organization. Work-life balance showed a relatively stronger contribution, suggesting that employees’ ability to manage work demands and personal responsibilities is particularly important in a shift-based operational environment. This study extends the discussion of organizational commitment to the palm oil agro-industry, which remains less frequently examined than service and public-sector organizations. The findings imply that management should improve shift arrangements, rest periods, access to training, and the transparency of promotion and career development processes to maintain employees’ long-term commitment
Abstract:This study aims to examine and analyze the effects of financial capability, intellectual capital, and digital payment on the performance of microenterprises in Surabaya City. The study employed a quantitative approach using…
ing primary data collected through questionnaires distributed to microenterprise owners operating in the Culinary Tourism Centers (Sentra Wisata Kuliner) of Surabaya. The study population consisted of 1,154 microenterprise owners. Based on the Yamane formula, the minimum required sample size was 174 respondents; however 182 valid respondents were successfully obtained through a cluster random sampling technique and included in the analysis. Data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS version 4 software. The results indicate that financial capability, intellectual capital, and digital payment have positive and significant effects on microenterprise performance in Surabaya. These findings suggest that the ability of business owners to manage financial resources, leverage intellectual resources, and utilize digital payment systems plays a crucial role in improving business performance. Enhanced financial capability enables entrepreneurs to make more effective financial decisions, while the utilization of intellectual capital supports more efficient business management. Furthermore, the use of digital payment systems provides greater convenience and efficiency in business transactions.