Jurnal Ilmu Manajemen Profitability registered with the Indonesian Scientific Research Institute (LIPI) with e-ISSN 2714-6332| and p-ISSN 2714-6324] published by the Management Study Program, Faculty of Economics and Business, University of Muhammadiyah Makassar, this journal publishes research articles in the field of Management Science. This journal publishes research studies using various qualitative and/or quantitative methods and approaches in the field of management. Jurnal Ilmu Manajemen Profitability aims to develop concepts, theories, perspectives, paradigms, and methodologies within the scope of management which are published twice a year, in February and August. The scope of the Jurnal Ilmu Manajemen Profitability includes Financial Management, Business Sector Management and UMKM, Human Resource Management, Management Information Systems, Banking Management, Corporate Management, Environmental Management and Management Audits as well as applied business sciences. The articles published in the Journal of Jurnal Ilmu Manajemen Profitability have been singgle reviewed by peer reviewers. The decision to accept or not accept scientific articles in this journal is the right of the Editorial Board based on the recommendations of peer reviewers. Please read and understand the author's guidelines thoroughly. Authors who submit manuscripts to the editors of the Jurnal Ilmu Manajemen Profitability must comply with the author's guidelines. If the submitted manuscript does not comply with the guidelines or uses a different format, it will be rejected by the editorial team prior to review. The Editorial Team will only accept manuscripts that meet the specified format requirements.
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The Effect of Service Quality on Muzakki Decision-Making at the National Zakat Agency (BAZNAS) of Wajo Regency
This study examined the effect of service quality on muzakki decision-making at Badan Amil Zakat Nasional (BAZNAS) of Wajo Regency, Indonesia. Despite the substantial potential of zakat as an instrument for social welfare and poverty reduction, the actual participation of muzakki in institutional zakat payment remains relatively low, indicating the need to identify factors influencing their decisions. This research aimed to analyze whether service quality significantly influences muzakki decisions to pay zakat through BAZNAS. A quantitative causal-associative design was employed, using primary data collected through questionnaires distributed to 99 muzakki selected through simple random sampling from a population of 228 individuals. The data were analyzed using simple linear regression with SPSS, following validity and reliability testing of the SERVQUAL-based instrument covering tangibles, reliability, responsiveness, assurance, and empathy. The results showed that service quality had a positive and significant effect on muzakki decision-making (t = 2.048; p = 0.043 < 0.05), with the regression equation 𝑌 = 42.177 + 0.116 𝑋 Y=42.177+0.116X. The correlation coefficient (r = 0.204) indicated a weak but significant relationship, and the coefficient of determination (R² = 0.041) suggested that service quality explained 4.1% of decision variance. These findings imply that improving professional, responsive, and transparent services strengthens trust and encourages institutional zakat participation, contributing practically to service strategy development and theoretically to behavioral studies in Islamic social finance.
Audit Committee, ESG Score, and Firm Value: An Information Systems Audit Perspective for Automotive Companies
This study investigates the effect of Environmental, Social, and Governance (ESG) scores on firm value and examines the moderating role of the audit committee from an information systems audit perspective in Indonesian automotive companies. Using an explanatory quantitative approach, this research employs firm-year secondary data from automotive sector firms listed on the Indonesia Stock Exchange over the 2021–2023 period. Firm value is measured using Tobin’s Q, ESG performance is proxied by composite ESG scores, and the audit committee is represented by its size as an internal governance mechanism. Data are analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS 27. The findings reveal that ESG scores do not have a significant effect on firm value, indicating that capital market participants have not fully internalized ESG information as a primary determinant of valuation within the Indonesian automotive sector. In contrast, the audit committee demonstrates a positive and significant effect on firm value, highlighting the importance of effective internal monitoring mechanisms in enhancing market confidence. Furthermore, the interaction between ESG scores and the audit committee is negative and statistically insignificant, suggesting that the audit committee does not strengthen the ESG–firm value relationship but functions more as a screening mechanism that ensures the credibility and reliability of ESG information produced by corporate information systems. This study contributes to the ESG and corporate governance literature by integrating an information systems audit perspective, emphasizing that ESG effectiveness as a value-relevant signal depends on the quality of internal oversight and data integrity. Practically, the findings imply that strengthening audit committees and ESG-related information systems is crucial for improving ESG credibility in emerging capital markets.
Environmental, Social, and Governance (ESG); Firm Value; Audit Committee; Information Systems Audit; Corporate Governance; Automotive Industry
Service Effectiveness in Enhancing Customer Satisfaction: Evidence from Studio Room Services in Gowa Regency, Indonesia
This study investigates the effectiveness of service delivery in enhancing customer satisfaction at Kamar Studio, a small and medium-sized enterprise (SME) operating in the fashion and printing service industry in Gowa Regency, Indonesia. Adopting a qualitative descriptive approach, the research explores how service effectiveness is perceived and experienced by customers through the dimensions of service quality. Data were collected through in-depth interviews, direct observations, and documentation involving the business owner, employees, and customers. The analysis followed an interactive qualitative model encompassing data reduction, data display, and conclusion drawing, supported by triangulation to ensure credibility. The findings reveal that service effectiveness significantly contributes to customer satisfaction across all SERVQUAL dimensions, namely reliability, responsiveness, assurance, empathy, and tangibles. Reliable service delivery, reflected in order accuracy and timely completion, strengthens customer trust and satisfaction. Responsiveness through prompt communication and proactive service updates enhances perceived service value. Assurance, manifested in employee competence and service guarantees, reduces perceived risk and fosters repeat patronage. Empathy creates emotional satisfaction by providing personalized and attentive service experiences, while tangible aspects such as facilities, equipment, and visual presentation reinforce perceptions of professionalism and service credibility. Overall, the study confirms that integrated service effectiveness plays a vital role in shaping positive customer perceptions, encouraging loyalty, repeat purchases, and positive word-of-mouth. These findings highlight the applicability of the SERVQUAL framework within the context of SMEs in creative service industries and offer practical insights for improving service-oriented strategies to support sustainable business growth.
Keywords service effectiveness; service quality; customer satisfaction; SMEs; printing services
The Impact of TikTok Social Media Utilization as a Promotional Tool on Revenue Growth of Micro, Small, and Medium Enterprises (MSMEs)
The rapid expansion of digital marketing has transformed how Micro, Small, and Medium Enterprises (MSMEs) promote products, particularly through short-video platforms such as TikTok. Despite widespread adoption, empirical evidence on how platform utilization contributes to income growth among local MSMEs remains limited. This study aimed to examine the effect of short-video social media utilization as a promotional strategy on MSME revenue growth in the Manakarra Beach area of Mamuju City, Indonesia. The research employed a quantitative correlational design using a cross-sectional approach. The population consisted of 50 MSME actors, and total sampling was applied. Primary data were collected through structured questionnaires measuring promotional intensity and income changes, and the data were analyzed using simple linear regression. The results showed that digital promotion through short-video content had a positive and statistically significant effect on MSME income (t = 2.688; p = 0.010 < 0.05). The regression coefficient indicated that increased promotional utilization contributed positively to revenue improvement, although the coefficient of determination (R² = 0.131) revealed that only 13.1% of income variation was explained by the model, with the remainder influenced by other business factors. These findings indicate that short-video social media functions as an effective complementary marketing instrument rather than a single determinant of business performance. This study contributes to digital marketing and MSME development literature by providing empirical evidence on the economic relevance of interactive promotional media and suggests that integrated marketing strategies and content optimization are essential for maximizing MSME revenue growth.
digital marketing strategy; short-video platform; online engagement; business performance; microenterprise income
Analyzing Switching Intention to Fintech-Based Crowdlending Services: A Push-Pull-Mooring Model
The rapid growth of financial technology has transformed financial services, particularly through fintech-based crowdlending platforms that offer alternatives to conventional banking. Despite their potential advantages, switching from traditional banks to crowdlending remains limited, even among digitally literate university students. Prior research has focused primarily on adoption intention, with limited attention to the combined roles of dissatisfaction, attractiveness, and behavioral constraints in shaping switching decisions. This study examined the determinants of switching intention to fintech-based crowdlending using the Push–Pull–Mooring framework. A quantitative design was employed, and primary data were collected through structured questionnaires from 267 undergraduate economics students at Universitas Muhammadiyah Yogyakarta, Indonesia. Data were analyzed using Partial Least Squares–Structural Equation Modeling to test measurement validity and structural relationships. The findings revealed that pull factors relative advantage, perceived security, and ease of use—positively and significantly influenced switching intention (β = 0.179; p < 0.01). Push factors, including dissatisfaction with pricing, service quality, and product features, showed no significant effect (β = −0.002; p > 0.05). Mooring factors, such as inertia, affective commitment, and perceived switching costs, exerted a significant negative influence (β = −0.166; p < 0.05). These results indicate that switching intention is driven more by perceived benefits of alternatives than by dissatisfaction, while psychological and transactional barriers remain critical constraints.
The Effect of Servant Leadership, Job Satisfaction, and Physical Work Environment on Job Performance
The quality of healthcare services is highly dependent on the performance of nurses, which in turn is influenced by leadership style, job satisfaction, and the physical work environment. Although previous studies have examined these factors, limited research has focused on the combined effects of servant leadership, job satisfaction, and work environment within Indonesian hospital settings. This study aims to analyze the influence of these variables on job performance, with a particular emphasis on permanent nurses at RSU PKU Muhammadiyah Bantul. A quantitative approach was employed by distributing structured questionnaires to 64 respondents selected through accidental sampling from a total population of 176 nurses. The collected data were analyzed using multiple linear regression to test the relationships among the variables. The results reveal that servant leadership and the physical work environment exert positive but statistically insignificant effects on job performance. In contrast, job satisfaction demonstrates a significant and dominant effect, highlighting its essential role in enhancing the overall performance of nurses. These findings indicate that improvements in job satisfaction can generate stronger outcomes in terms of productivity, commitment, and service quality compared to leadership style and work environment factors. Theoretically, this study contributes to the literature on organizational behavior in healthcare by clarifying the relative importance of satisfaction in performance improvement. Practically, it provides actionable insights for hospital administrators to prioritize strategies that foster job satisfaction as a key driver of sustainable workforce performance.
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The Influence of Product and Service Quality on Consumer Loyalty at Bone Star Wholesale Store in Sorong City
Customer loyalty remains a critical determinant of sustainability in the traditional retail sector, particularly in emerging regions where modern retail competition is intensifying. However, limited empirical studies have examined the determinants of loyalty in small-scale grocery businesses in Eastern Indonesia. This study investigates the effect of product quality and service quality on consumer loyalty at Bone Star Wholesale Store in Sorong City. Grounded in Signal Theory, product and service quality are conceptualized as positive signals that influence consumer trust and repeat purchase behavior. A quantitative approach was employed using purposive sampling, involving 102 customers. Data were analyzed using multiple linear regression. The findings reveal that both product quality (β = 0.525; p < 0.001) and service quality (β = 0.370; p < 0.001) have positive and significant effects on consumer loyalty, both partially and simultaneously. The model explains 66.7% of the variance in customer loyalty (Adjusted R² = 0.667), indicating strong predictive power. The results highlight that the synergy between reliable products and responsive service strengthens long-term customer relationships. The study contributes to the limited literature on traditional retail loyalty in developing regions and provides practical implications for small grocery businesses seeking to enhance customer retention through quality-based competitive strategies.
product quality, service quality, consumer loyalty, traditional retail, Signal Theory, Indonesia
Administrative Digitalization and Performance Efficiency: The Moderating Role of Accountability in Public Sector Organizations in Nunukan Regency
Public sector organizations increasingly adopt administrative digitalization to improve governance efficiency; however, empirical evidence regarding how digital transformation enhances performance efficiency and the role of accountability mechanisms remains limited, particularly in local government institutions. This study aimed to examine the effect of administrative digitalization on performance efficiency and to analyze the moderating role of accountability in public sector organizations in Nunukan Regency. The research employed a quantitative explanatory design using primary data collected through structured questionnaires distributed to employees of the Department of Social Affairs, Women’s Empowerment, and Child Protection in Nunukan Regency. A total sampling technique was applied, resulting in 50 respondents. Data were analyzed using SmartPLS with structural equation modeling to test direct and moderating relationships among variables. The results indicated that administrative digitalization had a positive and significant effect on performance efficiency, suggesting that the adoption of digital administrative systems improves operational processes and decision-making effectiveness. Accountability also showed a significant direct influence on performance efficiency. However, the interaction analysis revealed that accountability weakened the relationship between administrative digitalization and performance efficiency, indicating that additional accountability procedures may introduce administrative complexity that reduces the efficiency gains from digital transformation. These findings contribute to the literature on digital governance by highlighting the conditional role of accountability in shaping the effectiveness of digitalization initiatives. Practically, the study suggests that public sector organizations should balance digital transformation with streamlined accountability mechanisms to maximize efficiency improvements in administrative services.
Administrative Digitalization; Performance Efficiency; Accountability; Public Sector Organizations; Digital Governance; Structural Equation Modeling.
The Effect of Work Flexibility and Work Environment on Job Satisfaction through Work–Life Balance among PLN Pinrang Employees
Despite growing attention to work flexibility and work environment in human resource management literature, limited studies have simultaneously examined their direct and indirect effects on job satisfaction through work–life balance within public utility organizations. This study aimed to analyze the influence of work flexibility and work environment on job satisfaction, with work–life balance acting as a mediating variable among employees of PLN UP3 Pinrang–ULP Lakawan. The research employed a quantitative design using primary data collected through structured questionnaires distributed to all 64 employees using a census sampling technique. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 to evaluate both the measurement and structural models. The results indicated that work flexibility had a positive and significant effect on work–life balance and job satisfaction. Similarly, the work environment significantly influenced both work–life balance and job satisfaction. Furthermore, work–life balance showed a positive and significant effect on job satisfaction and partially mediated the relationships between work flexibility and job satisfaction as well as between work environment and job satisfaction. The model demonstrated strong explanatory power, with the structural model explaining a substantial proportion of variance in both work–life balance and job satisfaction. These findings highlight the importance of implementing flexible work arrangements and creating a supportive work environment to improve employees’ work–life balance and ultimately enhance job satisfaction. The study contributes to human resource management literature by providing empirical evidence from a public utility organizational context and offers practical implications for organizations seeking to improve employee well-being and organizational performance.
Copyright (c) 2026 Jurnal Ilmu Manajemen Profitability
Evaluating Industry-Aligned Skill Development Programs for Persons with Disabilities in Local Public Employment Services
Inclusive employment remains a critical component of sustainable development, yet persons with disabilities continue to face barriers in accessing formal labor markets due to limited industry-aligned vocational training and weak institutional coordination. This study aimed to evaluate the effectiveness of an industrial needs–based skill development program implemented by the Disability Service Unit of the Makassar City Manpower Office in improving the employability of persons with disabilities. The research employed a qualitative descriptive design. Data were collected through semi-structured interviews, field observations, and document analysis involving 15 informants, including government officials, company human resource managers, special education teachers, disability advocates, and persons with disabilities. The data were analyzed using the interactive model of qualitative analysis consisting of data reduction, data display, and conclusion verification. The findings indicated that the program had not yet achieved full effectiveness in preparing persons with disabilities for competitive participation in the formal labor market. Training activities remained largely administrative and were dominated by traditional skills that were not aligned with contemporary industry requirements. Limited involvement of industry stakeholders, inadequate accessibility, weak monitoring and evaluation mechanisms, and insufficient post-training job placement support further reduced program impact. These results demonstrate that workforce development programs for persons with disabilities require stronger industry collaboration, competency-based training design, and systematic performance evaluation to achieve meaningful employment outcomes. The study contributes to the literature on inclusive workforce development by highlighting the importance of strategic alignment between public employment services and labor market demands in promoting sustainable labor market inclusion.
Inclusive Employment; Disability Workforce Development; Vocational Training Effectiveness; Industry–Skill Alignment; Public Employment Services
Work Motivation, Organizational Commitment, and Supervision Effects on Employee Performance in Wajo Regency Inspectorate
Public sector institutions are increasingly required to demonstrate accountability and high performance, yet many regional oversight agencies continue to face declining output despite growing resource allocations. This gap between institutional mandate and actual performance highlights the need to examine internal organizational determinants of effectiveness. This study aimed to analyze the effects of work motivation, organizational commitment, and supervision on employee performance at the Regional Inspectorate Office of Wajo Regency. The research employed a quantitative explanatory design using a census approach, involving all 80 employees as respondents. Primary data were collected through structured questionnaires measured on a five-point Likert scale and analyzed using multiple linear regression after validity, reliability, and classical assumption tests were satisfied. The results showed that work motivation and supervision had positive and significant partial effects on employee performance, whereas organizational commitment did not demonstrate a statistically significant independent effect. Simultaneously, the three variables significantly influenced performance (F = 40.867, p < 0.001), explaining 61.7% of the variance in employee performance. Work motivation emerged as the strongest predictor, indicating that responsibility, recognition, and goal orientation were central drivers of improved outcomes. This study contributes to performance management literature by integrating psychological and structural factors within a single analytical framework in a regional public oversight context. The findings imply that strengthening motivational practices and enhancing supervisory quality are critical strategies for improving accountability and institutional effectiveness in local government organizations.
Utilization of Local Resources for the Economy and the Importance of Education for Village Communities
The utilization of local resources and educational empowerment are essential elements for achieving sustainable rural economic development, yet many villages still face limited capacity to transform local potential into productive economic activities. This study aimed to examine how community service activities integrating local resource utilization and educational awareness can enhance community empowerment and support village economic development. A qualitative descriptive approach was employed through a participatory community service program conducted in Mondrali Village, Idanogawo District, Nias Regency. Participants consisted of village officials, youth representatives, and community members selected purposively. Data were collected through interactive lectures, focus group discussions, role-play simulations, observations, and documentation, and were analyzed using thematic analysis to identify patterns of awareness, participation, and institutional readiness. The results showed three major findings. First, participants demonstrated increased understanding of value-added economic opportunities from natural resources, particularly through agro-processing initiatives. Second, awareness of human and cultural resources improved, reflected in proposals for cultural-based creative activities to support local income generation. Third, institutional readiness strengthened through discussions on establishing a village-owned enterprise to manage community-based businesses. Education emerged as a cross-cutting factor that enhanced motivation, leadership awareness, and collective action toward village development. This study contributes to the literature by demonstrating that participatory education integrated with local resource optimization serves as an effective initial strategy for sustainable rural empowerment. Practically, the findings provide a community service model that can support inclusive and context-based village economic development policies.
Community Service; Local Resource Utilization; Village Empowerment; Education; Rural Economy
Analysis of the Green Economy Framework for the Sustainability of the Halal Industry in Indonesia
The halal industry is a strategic sector in Indonesia’s economy; however, its development continues to face sustainability challenges, particularly in integrating environmental considerations into the halal value chain. While the green economy paradigm has become central to sustainable development discourse, systematic efforts to integrate this framework within the Indonesian halal industry remain limited and fragmented. This study aims to analyze the systemic and conceptual integration of the green economy framework in supporting the sustainability of the halal industry in Indonesia.Using a qualitative approach, this research employs a narrative literature review of scientific articles indexed in Scopus, Web of Science, and Google Scholar from 2019–2025. Literature selection was conducted systematically based on thematic relevance, conceptual contribution, source quality, and contextual alignment with halal industry and green economy issues.The findings reveal that integrating green economy principles into the halal industry requires a multidimensional framework comprising five components: (1) green sharia value, (2) green production and clean technology, (3) sustainable halal supply chain, (4) green halal financing and investment, and (5) policy, governance, and public engagement. The model demonstrates that halal industry sustainability depends not only on sharia compliance but also on ecological efficiency, technological transformation, and collaborative governance. The study contributes theoretically by linking maqāṣid al-sharī‘ah with the green economy paradigm and provides practical guidance for developing sustainability-oriented national halal policies.
Economic Rational Analysis of Early Marriage Behavior of Transmigration Families in Mamuju Tengah Regency
Early marriage remains a persistent social and economic phenomenon in transmigration communities, particularly in rural areas where structural vulnerability, limited education, and economic hardship intersect. Despite extensive religious and legal debates, there is limited research examining early marriage through the lens of economic rationality within Islamic economic perspectives. This study aimed to analyze the rational economic considerations underlying early marriage behavior among transmigration families in Central Mamuju Regency. The research employed a qualitative case study design. The population consisted of transmigration community members in Karossa District, and participants were selected purposively based on their direct experience with early marriage cases. Primary data were collected through in-depth interviews, observation, and documentation, and were analyzed using thematic analysis with triangulation techniques to ensure validity. The findings indicated that early marriage was driven by interconnected factors, including economic pressure, low parental education, social media influence, peer association, and premarital pregnancy. Many parents perceived marriage as a rational strategy to reduce household economic burdens and secure their children’s livelihoods. However, the results showed that early marriage often produced adverse economic consequences, including unstable income, continued dependence on parents, increased household conflict, and vulnerability to poverty. From an Islamic economic perspective, the practice reflected short-term rational calculations rather than long-term welfare optimization (maslahah). This study contributes to the discourse on economic rationality in family decision-making and highlights the need for integrated policy interventions emphasizing education, economic empowerment, and preventive social programs to mitigate early marriage in vulnerable communities.
Early Marriage; Economic Rationality; Islamic Economics; Transmigration Communities; Poverty
The Impact of the Baznas Z-Auto Program on Improving the Community's Economy in Kab. Barru (Sharia Economic Analysis)
Zakat-based empowerment programs are an important instrument in supporting sustainable community development, yet studies assessing their effectiveness at the local level remain limited. In particular, empirical evidence on how zakat programs align with sharia economic principles while enhancing the welfare of beneficiaries is still underexplored. This study seeks to fill this gap by examining the impact of the BAZNAS Z-Auto Program on community economic empowerment in Barru Regency. The research employed a mixed-method case study approach that combined descriptive quantitative and qualitative analysis, allowing for an in-depth understanding of both program outcomes and implementation mechanisms. Data were collected from mustahik beneficiaries, program documentation, and institutional reports to capture the program’s effectiveness and challenges. The findings indicate that the Z-Auto Program has positively contributed to improving the economic welfare of mustahik through the provision of productive facilities and targeted assistance. Moreover, the integration of sharia principles is evident: siddiq (truthfulness) through transparent beneficiary selection and reporting, amanah (trustworthiness) in fund management, fathonah (professionalism) in planning and mentoring, and tabligh (transparency) in communication. While some challenges remain in disseminating information broadly, the overall synergy of these principles enhances program sustainability. These results enrich the literature on zakat-based empowerment and provide practical insights for policymakers and zakat institutions in designing more effective and sharia-compliant community development strategies.
Improvement of Community Economy in Barru
Community Perceptions on Transparency and Accountability In Village Fund Management: A Case Study of Lassang Barat Village, Takalar Regency
This study analyzes community perceptions of transparency and accountability in the management of Village Fund Allocation (Alokasi Dana Desa/ADD) in Lassang Barat Village, Polombangkeng Utara Subdistrict, Takalar Regency. The Village Fund program is designed to enhance rural welfare and quality of life through participatory governance and accountable financial management. Using a qualitative descriptive approach, data were collected through interviews, observations, and documentation involving village officials, community members, and other relevant stakeholders. The analysis focused on five stages of ADD management: planning, implementation, administration, reporting, and accountability. The findings indicate that in Lassang Barat Village, ADD management is generally perceived positively, as planning and implementation processes involve active community participation and compliance with established procedures. However, challenges persist in other contexts, including limited understanding of accounting principles, weak adherence to regional regulations, and inadequate human resource capacity. These issues reduce the overall effectiveness of ADD management and highlight the need for technical assistance and continuous capacity development. The study concludes that while the ADD program contributes positively to community development, inconsistencies in implementation and regulatory compliance remain. Strengthening capacity building, promoting community engagement, and enhancing monitoring mechanisms are recommended to improve transparency and accountability in village financial governance.
Work Motivation and Organizational Culture as Determinants of Civil Servant Performance and OCB in Boalemo Regency
Public sector organizations are increasingly required to improve employee performance and encourage extra-role behavior in order to deliver effective and accountable public services. However, empirical evidence regarding the role of work motivation and organizational culture in shaping employee performance and Organizational Citizenship Behavior remains inconsistent, particularly in regional government institutions. This study aimed to analyze the influence of work motivation and organizational culture on employee performance and Organizational Citizenship Behavior, as well as to examine the mediating role of employee performance in these relationships. The research employed a quantitative research design using a survey approach. The population consisted of civil servants working in the regional government of Boalemo Regency, Indonesia, and respondents were selected using a proportional random sampling technique. Primary data were collected through structured questionnaires and analyzed using Structural Equation Modeling with the Partial Least Squares approach. The results indicated that work motivation had a positive and significant effect on employee performance and Organizational Citizenship Behavior. Organizational culture, however, did not show a significant influence on either employee performance or Organizational Citizenship Behavior. Furthermore, employee performance was found to significantly influence Organizational Citizenship Behavior and partially mediated the relationship between work motivation and Organizational Citizenship Behavior. These findings highlight the importance of strengthening employee motivation to enhance performance and voluntary work behavior in the public sector. The study contributes to the literature on public sector management by providing empirical evidence on the mechanisms linking motivation, performance, and Organizational Citizenship Behavior, and offers practical implications for government institutions seeking to improve organizational effectiveness.
Organizational Citizenship Behavior (OCB)
The Effect of Intangible Assets, Research and Development Costs, and Modern Technology Investment on the Relationship between Profitability and Firm Value
This study investigates the influence of profitability on firm value and further examines the moderating roles of intangible assets, research and development (R&D) expenditures, and technology investments in Indonesian manufacturing companies. The issue of how firms translate profitability into long-term value remains an important topic in financial and strategic management, particularly in emerging markets where resource allocation and investment strategies vary considerably. The research population comprises manufacturing firms listed on the Indonesia Stock Exchange during the period 2019–2023. Using purposive sampling, 105 firms were selected, resulting in 525 firm-year observations. Data were obtained from annual reports and financial statements, while the analytical methods employed include panel data regression, simple regression, and moderated regression analysis using EViews 12 software. The empirical results confirm that profitability exerts a positive and significant impact on firm value, highlighting its role as a primary driver of shareholder wealth. Nevertheless, the moderating tests indicate that intangible assets and technology investments weaken this relationship, suggesting that excessive or misaligned allocations in these areas may reduce the incremental benefits of profitability. Conversely, R&D expenditures were found not to significantly moderate the profitability–value link, implying that research activities alone do not automatically enhance firm value unless effectively commercialized. Overall, the findings enrich the literature on the resource-based view by emphasizing the conditional effects of intangible and technological resources. For practitioners, the study provides strategic insights into how managers should align resource investments with profitability objectives to optimize value creation in the manufacturing sector.
Human Resource Development Strategy at the Makassar Immigration Detention Center
This study aims to examine the human resource development strategies implemented at the Makassar Immigration Detention Center (Rudenim) and to formulate recommendations for improving the effectiveness of refugee services. Employing a qualitative approach with a descriptive method, the research involved key informants, including institutional leaders, administrative staff, the Head of the Personnel Affairs Division, and other relevant stakeholders engaged in refugee management at Rudenim Makassar. The findings reveal that Rudenim Makassar possesses strengths such as experienced personnel and well-established immigration policies. However, challenges remain, including heavy workloads, limited administrative technology, and psychological pressures faced by officers in handling refugees. The SWOT analysis highlights the need to address these weaknesses and threats through strategic initiatives. Recommended strategies include strengthening technical and soft skills training, implementing performance-based evaluation systems, adopting technology-driven HR management practices, and establishing stronger collaboration with international organizations such as UNHCR and IOM. These recommendations underscore the importance of sustainable and innovative policies to enhance employee competencies, thereby ensuring that refugee services at Rudenim Makassar are more professional, responsive, and aligned with global humanitarian dynamics.
Extending the ARC (Ask, Record, Confirm) Technique to Enhance Real-Time Member Checking: A Case Study at Malaysia’s Transport License Department
This study introduces the Extended ARC (Ask, Record, Confirm) technique as a methodological innovation for enhancing real-time member checking in qualitative focus group discussions (FGD). Building on the original ARC technique, the Extended ARC integrates physical and digital tools to improve transparency and rigour in data validation. Conducted at the Transport License Department (TLD) with operational officers engaged in a blockchain-based e-payment workflow, the method employed Google Forms for structured engagement, Google Sheets for real-time visualisation, and ATLAS.ti 25 for analysis. Implemented in seven phases that begin with preparation, logistics setup, thematic discussion, response submission, live monitoring, clarification, and final validation. The process enabled dynamic capture, refinement, and confirmation of participant input during the session. Real-time validation reduced the need for post-session transcription and strengthened the trustworthiness, dependability, and confirmability of findings. A deductive thematic analysis of the verified data yielded insights into blockchain’s suitability for improving inter-organisational collaboration workflow in the e-payment systems. By addressing the limitations of conventional member checking, the Extended ARC demonstrates methodological innovation, contextual adaptability, and offers a replicable framework for qualitative research in complex institutional environments.
Reliability and Perceived Ease of Use Mediate Customer E-Trust Towards Customer E-Retention
This study investigates the mediating role of reliability and perceived ease of use in shaping customer e-trust and its subsequent influence on customer e-retention within the TikTok Shop platform. Grounded in the Technology Acceptance Model (TAM), the research employs a quantitative explanatory approach with a purposive sampling method, involving 80 respondents from TikTok Shop consumers in Malang City. Data were collected using structured online questionnaires and analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS 3.0. The findings reveal that both reliability and perceived ease of use exert a positive and significant effect on customer e-trust, underscoring the importance of consistent system performance and user-friendly features in strengthening customer confidence. Moreover, reliability demonstrates a direct and significant influence on customer e-retention, indicating that customers who perceive the platform as dependable are more likely to remain loyal. In contrast, perceived ease of use does not directly affect customer e-retention, suggesting that while ease of navigation and interaction enhance trust, they are insufficient on their own to secure long-term retention. Importantly, customer e-trust significantly mediates the relationship between both reliability and perceived ease of use toward customer e-retention, highlighting trust as a critical mechanism for sustaining loyalty. These findings contribute to the literature on digital consumer behavior and provide practical implications for e-commerce platforms to prioritize trust-building strategies through system reliability and ease of use.
Strategic Approaches to Increasing Refugee Satisfaction at the Makassar Immigration Detention Center
This study aims to analyze the strategic approaches implemented at the Immigration Detention Center (Rudenim) in Makassar to enhance service quality for refugees and evaluate their satisfaction with the services provided. Using a descriptive qualitative approach, the research collects data through in-depth interviews with Rudenim leadership, staff, and refugees. The analysis is structured around the SERVQUAL model, which assesses five key service dimensions: reliability, responsiveness, assurance, empathy, and tangibles. The findings indicate that Rudenim Makassar has implemented various strategies to improve service quality, including staff training programs to enhance interpersonal and professional skills, collaboration with international organizations such as IOM and UNHCR to ensure access to essential resources, and enhancements to physical facilities to create a safer and more comfortable environment for refugees. These initiatives have contributed to positive refugee experiences and overall satisfaction. However, challenges remain in certain areas, particularly in responsiveness and the availability of specialized facilities for vulnerable groups, such as children and the elderly. Refugees reported concerns regarding delays in response times and the need for private consultation spaces for sensitive discussions. Despite high overall satisfaction levels, addressing these gaps through targeted improvements will be crucial in ensuring that all refugees receive optimal care and support at Rudenim Makassar.
Service Quality, Refugee Satisfaction, Rudenim Makassar, Servqual , Service Strategies
Examining the Effects of Leadership and Organizational Culture on Employee Performance via Work Motivation
This study examines the effect of leadership style and organizational culture on employee performance, with work motivation as a mediating variable, at PT. Berkah Bersama Gemilang. Employee performance has become a critical factor in achieving organizational goals, and leadership together with organizational culture play a strategic role in shaping work motivation. A quantitative research design was applied using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) approach, analyzed through SmartPLS 4. The population consisted of all employees of PT. Berkah Bersama Gemilang, from which 118 respondents were selected using simple random sampling. Data were collected through a structured questionnaire that had been tested for validity and reliability. The findings indicate that organizational culture significantly enhances work motivation, while leadership style shows a positive but insignificant effect. Both leadership style and organizational culture significantly improve employee performance. Furthermore, work motivation significantly contributes to employee performance and mediates the relationship between organizational culture and performance, but does not significantly mediate the relationship between leadership style and performance. These results highlight the importance of cultivating a supportive organizational culture and strengthening leadership practices to sustain employee motivation and optimize performance.
Analyzing the Implementation of the Inaportnet System for Enhancing Digital Port Services at Soekarno–Hatta Port Makassar
The rapid digital transformation of maritime logistics has encouraged ports to adopt integrated information systems to improve efficiency, transparency, and service quality. However, despite the national implementation of port community systems in Indonesia, empirical evidence on how such systems operate at the port level and what factors influence their effectiveness remains limited. This study aimed to analyze the implementation of the Inaportnet system and to identify the supporting and inhibiting factors affecting digital service improvement at Soekarno–Hatta Port in Makassar. The study employed a qualitative descriptive research design. Data were collected from primary and secondary sources through structured interviews, observation, and documentation. The primary informants included port authority staff, a maritime transportation information system coordinator from the Ministry of Transportation, and a shipping agency representative. Data were analyzed using qualitative descriptive techniques and a SWOT framework to evaluate strengths, weaknesses, opportunities, and threats related to the system’s implementation. The findings indicated that the Inaportnet system had been implemented relatively well and contributed to faster and more transparent port services, including document approval processes that could be completed within approximately 30 minutes after submission. The system also improved efficiency through single submission services, electronic data integration, and reduced administrative errors. However, several challenges remained, including occasional network downtime, technical dependence on central system management, and limited digital capabilities among operators of traditional shipping vessels. The study concludes that while Inaportnet significantly enhances digital port services, further improvements in human resource capacity, infrastructure reliability, and stakeholder digital literacy are essential to achieve fully integrated and sustainable maritime digital services.
Talent Management and Employee Ambidexterity as the Key Success in the Industrial Revolution 4.0: an Empirical Study at Universitas Terbuka
This study examines the impact of talent management on employee performance and employee ambidexterity at Universitas Terbuka. The research involved 164 respondents, consisting of lecturers and educational staff. The sample profile indicates that the majority of respondents are aged between 26 and 35, with 54% being female. Educational background data reveal that 69% hold a master’s degree, while 5% have a doctoral degree. The study employed Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the validity, reliability, and structural relationships among variables. Convergent validity was evaluated using outer loading values and Average Variance Extracted (AVE), confirming that the indicators of talent management, employee ambidexterity, and employee performance meet the validity requirements. Discriminant validity was tested using the Fornell-Larcker criterion, ensuring that each construct is distinct from others. Reliability tests, measured through composite reliability and Cronbach’s Alpha, demonstrate that all constructs exhibit high internal consistency. The structural model analysis, including F-square, R-square, and adjusted R-square, shows that talent management significantly influences employee ambidexterity (R² = 0.622) and moderately affects employee performance (R² = 0.355). Path analysis using bootstrapping confirms the direct and indirect effects of talent management on employee ambidexterity and performance, highlighting the importance of talent management in enhancing workforce capabilities. This research provides valuable insights into human resource strategies within higher education institutions, emphasizing the role of effective talent management in improving employee adaptability and overall performance. Future studies should explore additional mediating factors to further understand the dynamics between talent management and organizational outcomes.
Examining the Impact of Economic Policy on the Lives of People with Disabilities in Indonesia (Study in Klantingsari Village)
This study compares the financial health of Bank Muamalat, a national private Islamic bank, and Bank Syariah Indonesia (BSI), a state-owned Islamic bank, based on their 2022 annual financial statements. The analysis applies the RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital) to assess their financial performance. Using a quantitative comparative approach, the study evaluates key financial indicators from secondary data sourced from the Financial Services Authority (OJK). The findings reveal that Bank Muamalat demonstrated strong liquidity and capital adequacy but faced challenges in profitability, particularly in return on assets (ROA). In contrast, Bank Syariah Indonesia exhibited superior risk management and operational efficiency, leading to a higher composite score. In 2022, Bank Muamalat received a composite rating of 68.57% (PK-3, "Quite Healthy"), while Bank Syariah Indonesia obtained a higher rating of 74.28% (PK-2, "Healthy"). These differences indicate variations in their financial health and strategic positioning within the Islamic banking sector. The study highlights the need for profitability enhancement at Bank Muamalat and sustained risk management improvements at Bank Syariah Indonesia. Future research should incorporate macroeconomic factors such as inflation and regulatory changes and expand the comparison to other Islamic banks in Southeast Asia to gain a broader industry perspective.
Implementation of Good Corporate Governance towards Productive Zakat Distribution at BAZNAS Kab. Majene (Sharia Economic Review)
This research analyzes the implementation of Good Corporate Governance towards the distribution of productive zakat in BAZNAS Kab. Majene (Sharia Economic Review). The aim of this research is to determine the productive zakat distribution system, the implementation of Good Corporate Governance and an overview of sharia economics at BAZNAS Kab. Majene. The research method used is a qualitative method. The research results show that (1). Management of productive zakat funds goes through the stages of planning, implementation, control (evaluation), reporting and accountability. Collecting productive zakat funds at BAZNAS BAZNAS Majene Regency is through socialization, forming zakat collection or payments that do not yet use application features to facilitate transactions between Muzakki and zakat Amil so that zakat Amil still use a manual system. (2). BAZNAS Kab. Manjene has implemented the principles of good corporate governance in the distribution of zakat funds. BAZNAS District. Manjene routinely provides open financial reports to the muzakki, divides the organizational structure and assigns tasks according to areas of expertise, zakat distribution is in accordance with the institutions responsible for the muzakki and the needs of the mustahik. (3). Distribution of productive zakat at BAZNAS Kab. In carrying out its duties, Manjene has implemented GCG, carried out its duties honestly, responsibly, disciplined and sincere, these characteristics are a description of the characteristics of tabligh, trust, fatonah and siddiq. The distribution of professional zakat is not fully in accordance with the Qur'an because it is mostly distributed to the poo.
Implementation of Good Corporate Governance
The PKHs’ Implementation in Enhancing the Welfare Floating Houses in Makassar City
One of the government’s policies to address poverty is the Program Keluarga Harapan (PKH). The program aims to improve the socioeconomic, educational, and health conditions of poor communities. This study employed a descriptive qualitative research method, with data collected through observation and in-depth interviews. The findings indicate that the implementation of PKH in the Floating House community of the Fishermen Village in Tallo Subdistrict, Tallo District, Makassar City, has received support from various stakeholders, particularly the Tallo Subdistrict government. The recipients have shown considerable enthusiasm for the program. However, this research is urgent to evaluate the actual impact of PKH on improving the welfare of coastal communities with limited economic opportunities, education, and healthcare access. While the program has gained positive responses, challenges remain in ensuring its sustainability and effectiveness in breaking the cycle of poverty. Therefore, this study is essential to identify existing obstacles in program implementation and offer recommendations for enhancing its effectiveness. The findings are expected to contribute to policy development, ensuring that PKH and similar social assistance programs are better targeted and more impactful in reducing poverty, particularly among vulnerable fishing communities.
Analysis of the Influence of NPL and DER on ROA at PT Artha Graha International Bank Tbk
This study aims to analyze the effect of Non-Performing Loans (NPL) and Debt to Equity Ratio (DER) on Return on Assets (ROA) at PT. Bank Artha Graha Internasional, Tbk. The research employs an associative approach using quantitative data from the bank's financial statements over a ten-year period from 2013 to 2022. The dataset includes total non-performing loans, total credit, total debt, total equity, net profit, and total assets. The research population spans 32 years, while the sample consists of 10 years selected through a purposive sampling technique. The study utilizes secondary data collected through documentation and literature review. Data analysis includes classical assumption tests, multiple linear regression analysis, correlation coefficients, determination tests, t-tests, and F-tests, conducted using SPSS version 24. These statistical methods are applied to examine the relationship between NPL, DER, and ROA and to determine the significance of their impact. The findings indicate that NPL and DER do not have a significant effect on ROA, either partially or simultaneously, at PT. Bank Artha Graha Internasional, Tbk. Although the relationship between these variables is of moderate strength, it suggests that other financial or external factors may play a more influential role in determining the bank’s profitability. These results highlight the need for further research to explore additional determinants of financial performance in the banking sector, considering aspects such as operational efficiency, risk management, and macroeconomic conditions that may influence profitability.
The Role of Environmental Responsibility and Community Support in Halal Tourism Development
This study investigates the role of environmental responsibility and community support in shaping perceptions of halal tourism through the Social-Ecological Systems (SES) Theory. Using Structural Equation Modeling (SEM) and a survey-based approach, data were collected from 300 respondents across three major halal tourism destinations in Indonesia: Lombok, Aceh, and West Sumatra. The findings reveal that community support significantly influences the perception of halal tourism, highlighting the importance of cultural alignment and local participation in tourism development. Additionally, environmental responsibility positively affects perceptions of halal tourism, suggesting that sustainable practices enhance the sector’s appeal. The study emphasizes that integrating ecological concerns with community engagement fosters a more inclusive and sustainable halal tourism model. These insights contribute to the growing discourse on sustainable tourism, offering practical implications for policymakers and industry stakeholders in designing effective halal tourism strategies. By aligning tourism development with environmental stewardship and local community interests, halal tourism can achieve long-term success while maintaining cultural and ecological sustainability.