This research aims to contribute about the impacts of calling and membership for lecturers as professional through spiritual leadership. The proposed research model was tested using partial least square and 327 valid questionnaires were collected. According to the literature review and analytical technique,...

This study aims to examine the greedy effect of greed, opportunity, need and disclosure on the behavior of APBD corruption with parliamentary behavior as a moderating variable. This research is a quantitative research using a descriptive approach. The method of data collection is by handing out questionnaires....

This research aims to prove empirical result whether there is a significant increase on the extent of voluntary disclosure after the IFRS convergence in Indonesia. Utilizing the manufacturing companies listed in Indonesian Stock Exchange (IDX) as the samples, this research selects two years before the...

Changing the name of the company requires careful consideration and is not an easy thing. Companies need to assess the impact and benefits of changing company names. This study aims to examine the impact of company name changes on stock returns on the Indonesia Stock Exchange. This research uses the...

Organizational ethics plays an important role in shaping a good climate for all members of the organization. The ethical issues concerning to social problem, protection of the rights of employees, public society (social responsibility) and also consumers. The application of ethics in organization raises...

This study aims to determine the future value and the value-at-risk estimation of four selected currencies, namely United States Dollar (USD), Australian Dollar (AUD), European Union Euro (EUR) and Japanese Yen (JPY) against Indonesian Rupiah (IDR). The Monte-Carlo simulation is implemented to estimate...

The develop an online motorcycle in South Tangerang City, especially in GO - JEK. This has resulted in competition between online motorbike drivers, which affects GO - JEK revenues driver. In addition, the income of the drivers is influenced by several factors, namely working hours, education level,...

Purpose - The purposes of this study are to measure hospital performance based on a combination of Balanced Scorecard method and Analytic Hierarchy Process method with four perspectives namely customer perspective, finance, internal business processes and learning and growth, and to determine the priority...

Abstract. This study aims to obtain empirical evidence about the factors causing fraud trends in public sector organizations in the city of Makassar. The variables tested were distributive justice, procedural fairness, internal control system, leadership style, and organizational ethical culture. The...

Calendar anomalies are one of the market anomalies that disrupt the efficient market hypothesis. Based on studies of calendar anomalies carried out in several capital markets in the world prove the existence of irregularities in seasonal return (day of the week effect) and monthly (month of the year...

The role of woman in the field of entrepreneurship increases rapidly because, in this era of openness, the opportunities for females are widely open. By means of females, participating in economic activities provide a good condition for the Indonesian economy. The purpose of this research is to create...

Abstract—the sustainability development is a target to be achieved by any nations, it requires to have qualified human capital. While population`s level of education, especially those who work, are still relatively low. The failure in education indicates the failure in the education quality improvement,...

Purpose - This study aims to analyze financial technology using SWOT analysis in the banking industry in South Sulawesi. Design / methodology / approach - The type of research used in this study is a qualitative research method with a descriptive approach. The research will describe the SWOT analysis...

Purpose - Poverty is a phenomenon that is so easy to find everywhere both in the village and in the city, including in the Islamic village, SIKKA Regency, East Nusa Tenggara Province. The worrisome economic situation of the Islamic settlements in SIKKA District is not to be mourned, but to find a solution....

Individual intelligence of employees has an important role as a stimulus to achieving competency standards based on competency dictionaries in state-owned cement companies in Indonesia. Employee competency assessment is an indicator established by a company that reflects the behavior that must be carried...

Entrepreneur is a strategic economic change agent for the Indonesian people in reducing poverty. By seeing that most of the Indonesia's population is Muslim, so it is very appropriate to implement an Islamic-based entrepreneurship system. Entrepreneur is a system in accordance with the teachings of Islam...

This research aimed to examine the effect of XBRL (Extensible Business Reporting Language) adoption on investors’ trading behavior in Indonesia Stock Exchange which was reflected in the frequency of trading on Indonesia Stock Exchange. By using a number of 34 banking issuers taken randomly from a number...

As for formulation problems in the research is any influence of utilization of active in credit channeling special and simultaneous concerning capital adequacy at PT. Bank of not Sumatra Branch of Iskandar Muda Medan. In the study used techniques of data collection studies, that documentation related...

This article provides one of successful village, which able transformation from poor village to destination tourism. Entrepreneurship is the success key of Pentingsari Village as a tourism village. Pentingsari Village Tourism offering circumstances nature. Living in the village is rarely activity for...

This study aims to determine the effect of Debt to Equity Ratio and Total Asset Turnover partially and simultaneously on Return on Equity. The sample withdrawal used was purposive sampling so that a sample of 10 companies from automotive companies and their components were listed on the IDX. Data analysis...

Despite the fact that near miss incident plays an important role in the evaluation and improvement of workplace safety, there is limited work on identifying the reasons and providing solutions to curtail near miss incidents at workplace. The current study looks to fill this void by proposing safety-specific...

The research aim is study entrepreneurial behavior based on Islamic taught. Islam encourage learning and networking. The first taught of Alqur’an is “Iqra!” means read or learn! Entrepreneurs need to equip themselves with entrepreneurial knowledge and experience so called entrepreneurial literacy....

Abstract: This study aims to provide empirical evidence of the influence of human capital on the monitoring and the advising role of the board of commissioners. The monitoring of management behavior is needed because of the separation of authority between the shareholder and manager. One of the roles...

Islamic marketing has a different approach to know its identity. The approach to the concept of brand image has not been able to explore the identity of Islamic marketing. Some dimensions or indicators used in measuring brand image in Islamic marketing are not appropriate and needs adjustment. This is...

The purpose of this study was to determine the effect of organizational culture and organizational citizenship behavior (OCB) on the performance of hotel employees in Batam City with organizational commitment as an intervening variable. Respondents used in this study were employees of four-star hotels...

This study aims to identify the problems faced by the Batik Tanah Liek industry in West Sumatra thus, based on this identification can be found a solution to solve the problem. The research method used is a qualitative method. The study was conducted in three locations, namely Dharmasraya District, South...

This research aimed to examine whether framing and locus of control affect the commitment escalation in making investment decisions. This research was an experimental study by applying a design of factorial 2x2 between subjects with a sample of 84 students at the University of Muhammadiyah Makassar....

This study is aimed at examining the relationship between human resource management practices and organizational performance. Training and development and compensation practices were mainly incorporated in our research model. A sample of 181 Education Ministry, boards, parastatals and agencies in seven...

This research tries to examine the influence of business environment, product innovation and competitive advantage on SME performance. The type of research is survey. The population in this study is the overall SMEs in South Sulawesi. The sampling technique is simple random sampling with the number of...

The purpose of this study is to describe the problems in village musrembang which is a planning model implemented by the Indonesian government at the village level. This research is essential to determine whether musrembang is useful to encourage community participation in the planning process of developing...

Abstract: One of the roles of the board of directors is to provide advice on policies and strategies to management. This advice requires intellectual ability inherent in the board of commissioners, one of them is social capital. The study aims to determine the effect of social capital on the role of...

Abstract: Company Efficiency Improvement Strategy At Makassar Container Terminal. The company's operational strategy related to the supply of goods and services will be much better if through coordination and communication so that the operational activities of the company run efficiently and effectively....

Social media are increasingly influencing and changing the way consumers behave, and how they make the decision to buy the cosmetics online via Facebook, Instagram, WhatsApp, and telegrams. The importance of cosmetics has increased, as many people want to stay young and look attractive. Therefore, the...

This study aims to examine the effect of the reporting channel and the level of moral reasoning on interest in reporting fraud that occurs in the procurement of goods / services in the government sector. In this study proposed the hypothesis that the interest to report fraud will be higher with the use...

This study aims to find alternative information non-earnings (earnings) after IFRS convention in investing by testing (1) the relationship of fundamental information (account receivable signal, inventory signal, gross margin signal, sales, and administrative signal, effective tax signal, labor force...

This research is motivated by rapid technological developments to create business opportunities through technology increasingly. The website becomes important as platforms deliver information to users in a wide range of information about a company (company profile) until the customer service. One current...

In this research, we calculated ASEAN rice non-tariff measures (NTMs) and its impact on Indonesian food (rice) security. To assess whether NTMs facilitate or impede rice trade across countries in ASEAN region, Gravity Model was applied with Pseudo Poisson Maximum Likelihood (PPML) method. It allowed...

This study aims to determine the influence of ethical work Islamic leader against employee performance and organizational commitment at ‘The Ministry of Religious Affairs’ Bantaeng District. Research data were obtained from questionnaires, literature studies, and interviews according to the objectives...

The purpose of this study is to examine the association between the stages in a firm’s life cycle on tax avoidance strategies. This research uses cash flow pattern as a proxy to identify firm’s life cycle and divide it into four phases of life cycle. We find that tax avoidance is significantly positively...

This research has the aim to uncover human resource practices in the hospitality industry. This research hopes to support and build insights and theories about the practice of Human Resources. This qualitative research begins with a literature study on HR practices, which will be confirmed through a...

This paper aims to identify the level of competition and the level of banking efficiency and develop a conceptual framework to examine the effect of the level of banking competition, the characteristics of banks on efficiency and competitive advantage of banking. To discuss the topic studied in this...

This research is intended to the Government at Binjai City of North Sumatra. Application of e-governance at regional work unit (SKPD) aims to strive the improvement of work performance based on several principles on good corporate governance (GCG) such as transparency and accountability on the government...

This study aims to examine the effect of gender in reporting fraud in the procurement of goods in government sector. The study employs a 2 x 2- between-subject experimental design with the participant of bachelor’s degree of Accounting Student Faculty of Economics, Universitas Negeri Padang. Hypothesis...

A university has a commitment to maintain transparency and accountability. To fulfill that obligation and win the high competition, the university strives to improve the brand image by disclosing positive information to public. Therefore, the university proposed environmental activities as a form of...

This study aims to create a Spending Analysis Standard (ASB) model following the policy by Wajo Regency’s government officials. This analysis is an instrument used for assessing the fairness of workloads and costs incurred for government-organized activities. Data was obtained from the 2017 Budget Implementation...

This study investigates the impact of board structures and managerial ownership on the ability in preventing financial distress in the context of Indonesia and Malaysia consumer goods companies. Board structure consists of board size, composition and gender diversity. Ability in preventing in financial...

This study examines the pressure factors that influence fraud on the financial statements of BUMN companies because of the case that happened to PT. KAI (Kereta Api Indonesia), which is one of the State-Owned Companies (BUMN) in Indonesia. To provide more comprehensive results, this study will investigate...

This paper has the objective to understand the condition, factor determining and effect of banking inclusion program to income distribution in order to reduce poverty in a selected city in the Eastern Indonesian Region (KTI). It also analyses the banking inclusion effect on income distribution and poverty...

The purpose of this study is to determine the effect of halal brand image and celebrity endorser on Wardah cosmetic purchasing decisions. The data used in this study were obtained through survey with questionnaire. The number of samples used was 263 students of the Faculty of Economics and Business at...

Abstract: The objective of this study is to clarify ambiguities in the literature regarding the relationships among three key constructs of work relationships: job involvement, effort, and job performance. This present study aims to make at least three contributions: (1) to add to the theory building...

Microfinance is a new financial instrument tool in the development of poverty alleviation and equity and or income generation of low-income people. Microfinance is function as a macro financial development stimulus that will ultimately affect national economic growth. The purpose of this research is...

This study aims to explain the relationship between credit risk and loan performance which is moderated by Capital outflow monitoring management (COMM). This research is an explanatory research in the city of Makassar. The population in this study is the Associate Account Officer (AAO) of the Makassar...

This study aimed to explore the innovation strategy and the link between human capital, social capital, and financial capital as a factor that determines the success of small & medium businesses. The approach is through the study of literature. The results show 1) human capital as in the dimensions...

This study aims to examine the justice in the profit sharing system of capture fisheries in Muslim communities in South Sulawesi. The research method uses descriptive qualitative analysis. To determine whether there is fairness in the profit sharing system, the value of fairness is based on Islamic Sharia....

The aim of this study is to analyze the effect of the amount of money in circulation, import, and the number of population on volatile foods in South Sulawesi. This research uses secondary data which is time series as much as 78 periods from January 2011 until June 2017 sourced from BI (Indonesian Bank)...

This study aims to determine the relationship of economic growth, small banks, and small enterprises on income inequality in South Sulawesi. Secondary data from 2005 to 2016 are used on the descriptive quantitative approach which is analyzed by a multiple linear regression analysis. The results showed...

The purpose of this study is to build a sustained competitive advantage for the gerabah business through the development of a manufacturing strategy. The specific target of this study is to analyze the application of manufacturing strategies as a competitive weapon in the gerabah business. The design...

The purpose of this research is to discuss the innovation of Digital Start Up business model with 4As Marketing Approach and its application to Small and Medium-sized Enterprises in South Sulawesi. The 4As approach in Marketing is 1) Acceptability, 2) Affordability 3) Accessibility, and 4) Awareness....

This study aims to identify the most important factors affecting business development of Warung Tegal in Jabodetabek. A method of Management Audits and Strategic Assumption Surfacing and Testing were used. Management audits resulted twenty three factors influencing the business development of Warung...

Purpose – This paper aims to explore the extent to which the use of accounting information contented in the report on the performance of local government performance influences voter behavior in the re-election of incumbent regional heads. Based on changes that are recommended by New Public Management...

The objectives of this research are: (1) to find out the comparison of TKW life before and after becoming TKW, (2) to know and to examine the problems faced by former TKW, the analytical method used is a qualitative method by using Forum Group Discussion (FGD). The results of the research are: (1) the...

This study aims to determine: 1). The influence of the level of information dissemination on the level economic community; 2)the influence of the level of community understanding of the economic level of the community, and 3) the influence of the level of community participation on the economic level...

This study aimed to analyze the effect of interpersonal communication and the job satisfaction nurses’ performance. The study was designated as a quantitative research. The research was conducted in the community health center (PUSKESMAS) in Makassar, Indonesia. The study applied structured questionnaires...

The study is aimed to identify and solve the problems of why the food and beverage SMEs in South Sulawesi are not able to have a longer sustainability in comparison to the large one and how an integrated model of the sustained competitive advantage is built for SMEs of food and beverage should be built....

This research is aimed to explore the potential relation between Baubau City and its hinterlands to improve their economies. This research uses quantitative data obtained from a series of Indonesian government’s publications. LQ method is used to analyze basic sectors in the economy and descriptive statistics...

Brand determines the success of a company, as well as branding a city. In the era of regional autonomy and transparency of information, city branding has a major role as a strategy to gain a reputation and a strong positioning in the face of competition with other cities. Therefore, this study aims to...

Entrepreneur must adapt and still be able to provide products or services required by their customers in a fast-changing business environment. Entrepreneurs should assess their competence and capability and students should do the same if they want to start their new business. Students business programs...

Psychological empowerment at work contributes to higher individual’s performance which eventually facilitates institution to accomplish excellent services and performance. Few studies have examined the specific relationships between these three constructs especially in higher education sector. The aim...

Social capital as a series of processes of human relations that are supported by networks, norms, and social beliefs that enable the achievement of efficiency and effectiveness. Social capital owned by women is influenced by values and norms regarding trust, moral values, namely norms and networks of...

In recent years many authors have called for the broad integration of ecological principles into planning to improve conservation of biodiversity. Based on this, the issue of this research is to link the relationship between planning and biodiversity, namely the extent to which local planning units overcome...

The purpose of this study is to determine whether the dimensions of innovation culture, motivation, and entrepreneurship orientation affect the advantage competition of SMEs in South Sulawesi Province in selected districts/cities owned by Women Entrepreneurs. The population in this study is SMEs in South...

One of the ways that the job seekers find their livelihood in big cities is by trading in the informal sector that is termed with a street vendor. Street vendors are trading by holding their merchandise with benches/tables, mats, and other supporting tools. The presence of street vendors in the city...

The woven industry is an important economy actor in Wajo to bring a positive effect on trade sector. The marketing performance improvement of woven industry is done with various marketing strategies and often called the implementation of strategic orientation. This study aim is to examine the strategic...

This research aims to analyze how financial literacy influences entrepreneurial intention. The method used is quantitative method with logistic regression analysis. Data was collected from 382 undergraduate students in Musamus University. The results of the analysis show that financial literacy influences...

This study aims to find how the implementation of value chain to achieve competitive advantage and cost drivers on primary activities and support activities at PT Makassar Agirsarana Utama (PT MAU). PT MAU is an exporting company that develops corn cob meals (CCM) business to meet export demand to Orient...

This research is aimed to find out sectoral ICORs of South Sulawesi Province. This research uses quantitative data obtained from a series of Indonesian government’s publications. The ICOR method is used to calculate an ICOR coefficient. This research found that the ICOR of South Sulawesi Province is...

The social media provided the prospect of further development of Small and Medium Enterprises. Because of that the companies specifically the home industries that utilizes social media in developing its business requires special attention due to its strategic nature. In addition, the low number of women...