Jurnal Ilmiah Manajemen & Kewirausahaan

Memperkuat Benteng Keuangan: Optimalisasi Sistem Pengendalian Internal

2025-01-03T11:04:41+07:00

This study aims to analyze the internal control system (SPI) implementation at the Polkes Kodam Makassar. This research uses a qualitative approach with a phenomenological design focusing on understanding the experiences, views, and perceptions of individuals related to the implementation of SPI in financial management. Participants in this study consisted of financial management officials, administrative staff, and other related parties who were directly involved in financial management at the Polkes Kodam Makassar. Data were collected through in-depth interviews and direct observation of the occurring processes. The results showed that the implementation of SPI at Polkes Kodam Makassar has met most of the standards set by the government, including safeguarding assets, accuracy of financial reports, and compliance with regulations. Nonetheless, the main challenge faced is that internal supervision has not been fully optimized, which has the potential to cause budget deviations. In addition, while financial information is readily available, the system for disseminating and understanding such information needs to be improved to make it more transparent and easily understood by all relevant parties. Improvements in these two aspects will strengthen accountability, transparency, and efficiency in the financial management of Polkes Kodam Makassar

Pajak Hotel dan Pajak Hiburan Terhadap Pendapatan Asli Daerah Pada Badan Pendapatan Daerah Kota Makassar

2025-03-13T21:36:28+07:00

This research is important because it can provide an in-depth understanding of the effect of hotel tax and entertainment tax on local original income. It can also be the basis of policies for local governments to increase revenues and local development. This type of research is a quantitative type, because the data is realized in the form of numbers and analyzed through statistical analysis, with the aim of determining the influence of independent variables, namely Hotel Tax, and Entertainment Tax on the dependent variable, namely Regional Original Income (PAD) of Makassar City in 2019-2023. The test results that have been carried out using multiple linear regression analysis tests with data processing using SPSS 25 show that these results state that hotel tax and entertainment tax have a significant influence on local original income, but on the entertainment tax variable the effect is not positive but negative because the realization of revenue in entertainment tax is very low.

Meningkatkan Produktivitas Karyawan: Pengaruh Kepemimpinan, Budaya Organisasi, dan Kedisiplinan di PLN UP3 Makassar Utara

2025-03-15T11:21:46+07:00

The Influence of Leadership Style, Organizational Culture and Discipline on Employee Performance at PT. PLN (Persero) North Makassar Customer Service Implementation Unit.This study aims to determine and analyze the influence of leadership style, organizational culture and discipline on employee performance at PT. PLN (Persero) North Makassar Customer Service Implementation Unit. This type of research is quantitative research using a questionnaire as a source of data collection. This study used 65 respondents using multiple linear regression analysis techniques. The results of this study indicate that: Leadership style has a negative and insignificant effect on employee performance, and Organizational culture has a positive and significant effect on employee performance, discipline has a positive and insignificant effect on employee performance, and then Organizational Culture variable is the most dominant variable influencing employee performance