Economos : Jurnal Ekonomi dan Bisnis

PENGARUH GAYA KEPEMIMPINAN TERHADAP SEMANGAT KERJA KARYAWAN PADA KOPERASI PT. PELAYARAN TONASA LINES KABUPATEN PANGKEP

Masmarulan R — 2021-12-31

PT. Pelayaran Tonasa Lines in Pangkep Regency is a company engaged in commercial and industrial equipment which is required to compete with other companies in the same field. Therefore, it needs a leader who can encourage its employees. This research aims to determine the effect of autocratic leadership style, participatory leadership style, and delegation leadership style on employee morale at the Cooperative PT. Pelayaran Tonasa Lines in Pangkep Regency. It was expected to find an appropriate leadership style for the cooperative PT. Pelayaran Tonasa Lines in Pangkep Regency. The impacts of each company's operational activities will automatically affect the environment and the community around the company running its business. One of the operational activities in the company is the production data analysis method used is multiple regression analysis. The research object was all employees of the cooperative PT. Pelayaran Tonasa Lines in Pangkep Regency that consisted of 49 people. The results showed autocratic leadership style had a negative and insignificant effect on employee morale, while the participatory leadership style and the delegation leadership style had a positive and significant impact on employee morale at the cooperative PT. Pelayaran Tonasa Lines in Pangkep Regency. The company's leader must establish appropriate intense communication among all employees so that problems and organizational development can be overcome jointly.

GOING CONCERN DALAM PERSPEKTIF FILOSOFI SULAPA EPPA

Tenriwaru Tenriwaru — 2021-12-31

Sensitivity to the environment is one of the indicators for the company's business continuity (going concern) because paying attention to the environment will have a good impact on the company and society. This research aims to determine the application of philosophy sulapa eppa' become the conceptual basis for companies going concern in implementing corporate social responsibility (CSR). Conducted at PTP. Nusantara XIV (Persero) PG Camming in Bone Regency. Used primary data sourced from interviews, observations, documentation, and secondary data sourced from companies and journals. This research used a qualitative method with a phenomenological approach because it was desired to see how companies interpret philosophical values of sulapa eppa in carrying out their social responsibility to maintain business continuity and triangulate data to sort out information related to research. The results of the research showed that the values contained in the eppa sulapa philosophy teach us to respect nature and the environment. CSR PG Camming's activity is the existence of facilities that can be used by the community. Its waste management got a blue PROPER rating which means effort in managing waste and the environment has followed regulations. Paying attention to environmental sensitivity by implementing CSR in terms of waste management had a good impact on the community and the company's environment so that it could drive going concern.

IMPLEMENTASI ETIKA BERDAGANG DENGAN SIFAT SIDDIQ, TABLIGH, AMANAH, FATHANAH PADA WAROENG STEAK AND SHAKE CABANG BOULEVARD MAKASSAR

Eva Trisnawati — 2021-12-31

Ethics in Islamic business aims to teach people to cooperate, work hand in hand, and distance themselves from jealousy and envy and things that are not following syariah. Business ethics in Islam also functions as a regulator of the economic activities of traders. Each individual who carries out economic activities, whether a businessman or who carries out economic activities, must know Islamic business ethics to avoid actions that are prohibited by Allah SWT. The research method used is qualitative research with the type of case study research that used to examine an activity with direct observation techniques at waroeng steak and shake of boulevard Makassar branch with business ethics that use the basic characteristics possessed by the Prophet in trading, namely siddiq, tabligh , Amanah, fathanah. The results of the study indicated that the four basic characteristics of Islamic trading have been implemented in waroeng steak and shakes at the Boulevard Makassar branch.

PENGARUH ENDORSE SELEBRITIS, HARGA DAN KEMUDAHAN TERHADAP KEPUTUSAN PEMBELIAN SECARA ONLINE PADA ANGGOTA POLWAN DI POLDA KALIMANTAN BARAT

Noviyantika Noviyantika — 2021-12-31

The growing number of online shops pushes women, especially Policewomen of Local Police in West Kalimantan easier to buy all the necessities without having to leave the house or office. One of the reasons that cause online shopping is a lifestyle choice that suits the Policewomen of Local Police in West Kalimantan is; a policewoman knows they are busy and should be active at the office that makes them difficult to find time for shopping outside the office. Frequently, the products purchased by the Policewomen of Local Police in West Kalimantan were food, clothing, shoes, bags, cosmetics, and others. Many factors influence the decision of the Policewomen of Local Police in West Kalimantan to purchase, including celebrity endorsers, price, and convenience. The purpose of this research are to determine whether there is an influence of celebrity endorsements on online purchasing decisions toward the Policewomen of Local Police in West Kalimantan and to determine whether there is an influence of price on online purchasing decisions toward the Policewomen of Local Police in West Kalimantan as well to determine whether there is an influence of convenience on online purchasing decisions toward the Policewomen of Local Police in West Kalimantan. The research method was a survey. Data collection techniques: interviews, questionnaires, and documentary studies. The sample in this research were policewomen who are active in using social media and have shopped online on social media or other shopping sites so that they are more representative, amounting to 100 people in 2020 with the accidental sampling technique. The results showed from data analysis that carried out by regression doubled displayed there was an influence of celebrity endorsement, price, and convenience toward the decision of online purchases for the Policewomen of Local Police in West Kalimantan.

ANALISIS DAN PERBANDINGAN SEKTOR UNGGULAN DI KOTA MAKASSAR DAN KOTA PAREPARE DAN PERANNYA DALAM MENUNJANG PEREKONOMIAN PADA PROVINSI SULAWESI SELATAN

Baiq Regina Gaby — 2021-12-31

Economic activity is an activity carried out by humans to obtain certain goods or services according to their needs. This activity is expected to be able to achieve prosperity in life. The aims of conducting this research are; 1) To know the leading sectors in Makassar and Parepare; 2) To find out the comparison of leading sectors in Makassar and Parepare, and 3) To find out and analyze the role of the leading sector in supporting the economy in their respective regions. The data used in this research was secondary, namely, data on the gross regional domestic product, distribution, and growth rate according to business fields in Makassar and Parepare for the period 2011-2020, Location Quotient, Dynamic Location Quotient, and Growth Ratio Models combined in the Analysis table Overlays. The results of the research indicated that there were 2 sectors based on the analysis overlays scored more than 1 on each indicator in Makassar, namely construction and health services, while in Parepare there were 5 sectors namely electricity and gas procurement, accommodation, and food and drink provision, financial and insurance services, real estate, and health services. Based on the results, these sectors are the main development priorities that are superior and prospective sectors and have good growth in their region and province.

DAMPAK TAMAN WISATA PUNCAK TERHADAP PERTUMBUHAN PENDAPATAN MASYARAKAT DI DESA BILA RIASE KECAMATAN PITU RIASE KABUPATEN SIDENRENG RAPPANG

Dady Darmana — 2021-12-31

Regional tourism is one of the components of the economy that can be developed as a source of regional income and the income of the surrounding community in particular. The aims of conducting this research are 1) to find out whether the number of tourist visits affects community income; 2) to find out whether the tourist stay time affects community income; 3) to find out whether the number of rides has an impact on the growth of community income. The data used in this research was qualitative data obtained from respondents by conducting interviews, then it processed through data tabulation to see the comparison of each opinion and information given by respondents related to the research problem. The results of this research indicated that the number of tourists visits affects the income of the surrounding community who are the owners of Small and Medium Enterprises as well as stay time duration and the number of rides. Generally, the peak tourism park has succeeded in encouraging and influencing the economy of the surrounding community through employment and the creation of business opportunities. Concerning the research results that found the peak tourist park made a major contribution in encouraging the economy of the surrounding community, the government should pay more attention to the development of tourism in Sidenreng Rappang Regency in the future.

ANALISIS PERBANDINGAN EFISIENSI MODAL KERJA ANTARA PT. MAYORA INDAH Tbk. DAN PT. SIANTAR TOP Tbk. YANG TERDAFTAR DI BURSA EFEK INDONESIA

Sri Wahyuni Nur — 2021-12-31

Working capital is one of the most important asset elements in the company. Because without working capital, the company cannot meet the funding needs to carry out its activities. The working capital turnover period is since cash is invested in working capital elements until it becomes cash again. It is less than one year or short-term. This working capital turnover period shows the level of efficiency in the use of working capital. This research aims to determine which company is more efficient in using working capital between PT. Mayora Indah Tbk. and PT. Siantar Top Tbk. In this research, the data collection techniques used were 1) Documentation, this method is used to obtain information in the form of secondary data that refers to documents related to the working capital efficiency of PT. Mayora Indah Tbk and PT. Siantar Top Tbk. 2) Literature Research, namely data collection techniques by conducting searches using references from books, journals, and papers correlated to the research object for obtaining concepts and data relevant to the problems research as research support. The analytical method used is the descriptive analysis method with financial ratio analysis, where the financial ratio used is the activity ratio, namely the working capital turnover ratio. Based on the research results, PT. Mayora Indah Tbk. Obtaining an average working capital turnover of 3.61 times or 4 times for 5 years, while PT. Siantar Top, Tbk of - 182.14. Therefore, it concludes that PT. Mayora Indah Tbk is more efficient in using its working capital than PT. Siantar Top Tbk.

PENERAPAN AKUNTANSI PERSEDIAAN SESUAI DENGAN PSAK NO.14 PADA PT PERTANI PERSERO CABANG PINRANG

Rika Rahma — 2021-12-31

One of the factors that play an equally important role in achieving company goals as expected is inventory. It is because most of the company's activities are related to inventory. This research aim is to know the application of inventory accounting that has followed PSAK No. 14. The research used data collection techniques of observation, documentation, and interviews. The research design was descriptive qualitative research with a comparative approach which aims to find out or describe and compare the reality of the events being studied that make it easier to obtain objective data to know and understand the application of inventory accounting following PSAK No. 14. Data analysis technique was conducted by comparing the reality with the condition of an object and then interpreting it to provide a clear picture of the problems regarding the application of inventory accounting with PSAK No. 14. The research results explained that in general the implementation of inventory accounting treatment at PT. Pertani (Persero) UPA Pinrang Unit has complied with the implementation of inventory accounting treatment according to Financial Accounting Standards Number 14 of 2012.

PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DALAM MEWUJUDKAN TRANSPARANSI DAN AKUNTABILITAS KEUANGAN PEMERINTAH KOTA PAREPARE

Andi Ayu Frihatni — 2021-12-31

The preparation of financial statements is based on PP No. 71 of 2010 concerning Government Accounting Standards as a report guide. The research aims to reveal financial transparency and accountability within the framework of government accounting standards. The type of research is qualitative with a case study approach at the Regional Finance Agency of Parepare, South Sulawesi. The research results related to the transparency of the Regional Finance Agency of Parepare found the publication of financial reports was carried out through print and electronic media that can be accessed by everyone. The published financial report includes disclosure of Parepare's financial and the realization of the budget that has been approved in the Regional Revenue and Expenditure Budget. On the other hand, In preparing its budget, the government of Parepare also involves the community through the Development Planning Conference, where the community can express their aspirations. Implementing accountability is also inseparable from performance standards, the success of performance in realizing public services is based on the indicators contained in the work plan which matches the budget and the work carried out by the government.

ANALISIS KINERJA KEUANGAN PERUSAHAAN DENGAN SISTEM DU PONT PADA PT. PLN (PERSERO) UNIT PELAKSANA PELAYANAN PELANGGAN(UP3) PAREPARE

Nurwani M — 2021-12-31

The financial report is the result of the act of making a summary of financial data. The financial statement is the result of the act of making a summary of financial data. Financial statements issued by the company are one of the sources of information regarding the company's financial position, performance, and changes in the company's financial position that are useful to support the right decision-making. The performance of a company, both financial performance and other performance, of course, depends on the company's operations. The aim of this research was to determine the company's financial performance by using the du pont system at PT. PLN (PERSERO) of customer service implementation Unit in Parepare for the last five years (2015-2019). This research was conducted at PT. PLN (PERSERO) of customer service implementation Unit in Parepare for 3 months starting from May to July 2021. This research used a method to analyze company performance with du pont system (ROI with a Du Pont approach). The results of the research proved the financial performance at PT. PLN (Persero) of the customer service implementation Unit in Parepare is in good condition viewed from the NPM, while it is in poor condition viewed from the TATO, then if it is viewed from the ROI, the company's financial performance is in good condition. Therefore, it concludes that the financial performance at PT. PLN (Persero) of the Customer Service Implementation Unit in Parepare is in good condition, although the TATO value shows an unfavorable value. However, the ROI value is still in accordance with the standard because it is balanced with the NPM value which is always increasing.