Jurnal Ilmiah Manajemen & Kewirausahaan http://www.journal.stieamsir.ac.id/index.php/man <p><strong>Jurnal Ilmiah Manajemen &amp; Kewirausahaan</strong> a is a peer-reviewed journal published by the Faculty of Economics and Business Andi Sapada Institute of Social and Business Sciences. JIMK is published four times a year in March, June, September, and December. This journal provides direct open access to content on the principle of free availability for the public interest and supports a greater global exchange of knowledge.</p> <p>Please login to JIMK!</p> Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada en-US Jurnal Ilmiah Manajemen & Kewirausahaan 2338-2716 Strategi Kinerja Pegawai: Disiplin Kerja dan Kompetensi di SAMSAT Kabupaten Sidenreng Rappang http://www.journal.stieamsir.ac.id/index.php/man/article/view/456 <p>This study aims to find out and find the relationship between the disciplinary and compensation variables on employee performance at the One-Stop Single Administration System Joint Office (SAMSAT) in Sidenreng Rappang Regency, both partially and simultaneously.The analytical method used in this study is Multiple Linear Regression Analysis, Validity Test, Reliability Test, Partial Test (t test), Simultaneous test (F test) and Coefficient of Determination Test (R2 test) with a sample of 43 respondents.The results showed that work discipline (X1) had a positive and partially significant effect on the performance (Y) of employees at the One-Stop Single Administration System Joint Office (SAMSAT) in Sidenreng Rappang Regency, with a t-count value of 3.278 &gt; ttable 2.021 and a significant value of 0.002 &lt;0.05. Competence (X2) has a positive and partially significant effect on the performance (Y) of employees at the One-Stop Single Administration System Joint Office (SAMSAT) Sidenreng Rappang Regency with a tcount value of 3.057 &gt; ttable 2.021 and a significant value of 0.004 &lt;0.05. Each variable has a positive and significant simultaneous effect on the performance of employees at the Joint Office of the One-Stop Single Administration System (SAMSAT) in Sidenreng Rappang Regency with an Fcount of 100.533 &gt; Ftable 3.23 and a significant value of 0.000 &lt;0.05.</p> Tiara Renata Arfandy Dinsar Andi FItri Sugi Angka Hamida Hasan Copyright (c) 2023 Jurnal Ilmiah Manajemen & Kewirausahaan 2023-05-31 2023-05-31 9 4 281 288 Tren Baru: Kinerja Unggul di Telkom Plasa Parepare Melalui Dinamika Rekrutmen dan Budaya Organisasi http://www.journal.stieamsir.ac.id/index.php/man/article/view/457 <p>The purpose of this study was to determine the Effect of Recruitment and Organizational Culture on Employee Performance at Telkom Plasa Parepare. The analytical method used is validity test, reliability test, multiple linear regression, partial test, simultaneous test and the coefficient of determination to determine the existing hypotheses in this study. The results showed that Recruitment (Xı) had no significant effect on Telkom Plasa Parepare Employee Performance (0.425 &lt; 2.040) with a significant value (0.674 &lt; 0.05)&nbsp; and Organizational Culture (X2) had a positive and significant effect on Telkom Plasa Parepare Employee Performance (2.977 &gt; 2.040)&nbsp; with a significant value (0.006 &lt; 0.05). Recruitment and Organizational Culture have a simultaneous effect on Telkom Plasa Parepare Employee Performance (7.522 &gt; 3.30) with a significance (0.002 &lt; 0.05).</p> Wahyudi Wahyudi Achmad Faisal A. Sapada Arifuddin Arifuddin Suwandi Suwandi Copyright (c) 2023 Jurnal Ilmiah Manajemen & Kewirausahaan 2023-06-01 2023-06-01 9 4 289 296 Peran Komitmen Kerja dan Kepuasan Kerja dalam Kinerja Pegawai PT. Bank Sulselbar Cabang Barru http://www.journal.stieamsir.ac.id/index.php/man/article/view/458 <p>The purpose of this study was to determine the effect of work commitment and job satisfaction partially and simultaneously on the performance of employees of PT. BANK SULSELBAR BRANCH BARRU. The analytical methods used in this research are observation, interviews, questionnaires, documentation, and library research. Determination of the sample was determined by saturated sampling (census) and obtained as many as 41 respondents. The results of this study indicate that (1) Partially Work Commitment has a positive and significant effect on employee performance at PT. Bank Sulselbar Barru Branch. This is indicated by the value of the results of the t test analysis obtained by t count &gt; t table, namely 4.782 &gt; 2.024 and a significance value of 0.004 (&lt; 0.05). And partially Job Satisfaction has a positive and significant effect on employee performance. This is indicated by the value of the results of the t test analysis obtained by t count &gt; t table, namely 4,768 &gt; 2.024 and a significance value of 0.000 (&lt;0.05). (2) Simultaneously Work Commitment and Job Satisfaction have a positive and significant effect on employee performance. This is indicated by the value of the results of the F test analysis obtained by the value of F count &gt; F table, namely 29,941 &gt; 3.24 with a significant level of 0.000 &lt;0.05. These results indicate that the second hypothesis is accepted. (3) The results of the determination coefficient of 0.737 indicate the ability of the independent variable to affect the dependent variable, namely 73.7%, therefore for researchers who will research with the same theme, it is advisable to add other variables that are not yet present in this study or to examine other variables , so that research results can be even better and prove the hypothesis. It is possible that this will provide results of a comparison of the effects of previous studies.</p> Praweldi S Irawati Nur Nurnaningsih Nurnaningsih Jusnia Jusnia Copyright (c) 2023 Jurnal Ilmiah Manajemen & Kewirausahaan 2023-06-04 2023-06-04 9 4 297 305 Optimalkan Kinerja Pegawai: Kedisiplinan dan Kompensasi di Kantor Badan Pendapatan Daerah Kabupaten Sidrap http://www.journal.stieamsir.ac.id/index.php/man/article/view/459 <p>This study aims to find out and find the relationship that exists in the variables of discipline and compensation on employee performance at the Regional Revenue Agency (BAPENDA) of Sidrap Regency, both partially and simultaneously. The analytical method used in this study is Multiple Linear Regression Analysis, Validity Test, Reliability Test, Partial Test (t test), Simultaneous test (F test) and Coefficient of Determination Test (R2 test) with 43 respondents. The results showed that discipline (X1) has a positive and partially significant effect on the performance (Y) of employees at the Regional Revenue Agency (BAPENDA) Sidrap Regency, with a t-count value of 3.463 &gt; t-table 2.021 and a significant value of 0.001 &lt;0, 05. Compensation (X2) has a positive and partially significant effect on the performance (Y) of employees at the Regional Revenue Agency (BAPENDA) Sidrap Regency with a t-count value of 3.391 &gt; t table 2.021 and a significant value of 0.001 &lt;0.05. Each variable has a positive and significant simultaneous effect on the performance of employees at the Regional Revenue Agency of Sidenreng Rappang Regency with an F-count of 52,582 &gt; F-table 3.23 and a significant value of 0.000 &lt;0.05.</p> Hastianti Hastianti Anastasia D’ornay Andi FItri Sugi Angka Syamsuriani Syamsuriani Copyright (c) 2023 Jurnal Ilmiah Manajemen & Kewirausahaan 2023-06-09 2023-06-09 9 4 396 312 Peningkatan Kepuasan Konsumen: Promosi dan Kepercayaan pada Layanan Kurir PT. POS Indonesia (Persero) Cabang Parepare http://www.journal.stieamsir.ac.id/index.php/man/article/view/460 <p>This study aims to determine promotion and trust have a partial effect on consumer satisfaction in using courier services at PT. Pos Indonesia (Persero) Parepare Branch. To find out promotion and trust influence simultaneously on consumer satisfaction in using courier services at PT. Pos Indonesia (Persero) Parepare Branch. The analytical method used is descriptive quantitative, using primary data sourced from the results of the questionnaires that have been answered by the respondents. The tests used include validity test, reliability test, descriptive analysis, multiple linear regression analysis and t test (partial), F test (simultaneous), R2 test (coefficient of determination). These results indicate that promotion has no partial effect on consumer satisfaction in using courier services at PT. Pos Indonesia (Persero) Parepare Branch, trust has a partial effect on consumer satisfaction in using courier services at PT. Pos Indonesia (Persero) Parepare Branch. Promotion and trust have a simultaneous effect on consumer satisfaction in using courier services at PT. Pos Indonesia (Persero) Parepare Branch.</p> Ekking Paulus Ulyana Muslimin Firman Alimuddin Copyright (c) 2023 Jurnal Ilmiah Manajemen & Kewirausahaan 2023-06-12 2023-06-12 9 4 313 319 Analisis Kinerja Keuangan PDAM Tanah Toraja dengan EVA 2020-2022 http://www.journal.stieamsir.ac.id/index.php/man/article/view/461 <p>Analysis of Economic Value Added (EVA) as a measuring tool for the financial performance of the Regional Drinking Water Company (PDAM) in Tanah Toraja Regency. The purpose of this research is to find out how the financial performance of the Regional Drinking Water Company (PDAM) in Tanah Toraja Regency is measured using the Economic Value Added (EVA) Method. The analytical method used in this study is to use a quantitative method with a descriptive analysis model. The sample used is the financial statements in the form of income statements and balance sheets. primary and secondary data types, with data collection techniques namely observation, interviews, documentation, and literature research. These results indicate that within 3 years, from 2020 to 2022, the negative EVA value has decreased, EVA &lt; 0 . This can be seen from the results of the EVA analysis from 2020 to 2022 for the Regional Drinking Water Company (PDAM) of Tanah Toraja Regency which has a negative value and is below zero, namely in 2020 the EVA for the Regional Drinking Water Company (PDAM) of Tanah Regency Toraja is (Rp.6.300.442), in 2021 it is (Rp.7.272.384) and in 2022 EVA is (Rp.6.914.619). A negative EVA means that the financial performance of the Toraja Regional Drinking Water Company (PDAM) is unhealthy or does not experience added economic value for the company.</p> Shelin Paulus Mulyana Machmud Suwandi Suwandi Ulfah Laila Nisrina Copyright (c) 2023 Jurnal Ilmiah Manajemen & Kewirausahaan 2023-06-15 2023-06-15 9 4 320 328 Pengukuran Kinerja Keuangan PDAM melalui Rasio Likuiditas dan Profitabilitas http://www.journal.stieamsir.ac.id/index.php/man/article/view/462 <p>Analysis of Liquidity Ratio and Profitability in Measuring Financial Performance at the Regional Public Drinking Water Company Tirta Karajae Kota Parepare. This study aims to determine the financial performance of the Tirta Karajae Regional Public Drinking Water Company in terms of liquidity and profitability ratios. This study used quantitative descriptive method. By using secondary data sourced from financial statements consisting of Balance Sheet and Income Statement. Abstrak ditulis dalam bahasa Inggris. The results showed that: Financial performance based on the Liquidity Ratio at the Current Ratio, Quick Ratio, Cash Ratio, and Cash Turnover Ratio from 2020-2022 is in good condition because the calculation results are above industry standards. Meanwhile, the Inventory to Net Working Capital from 2020-2022 is in poor condition because the calculation results are below industry standards. Financial performance based on the Profitability Ratio on Net Profit Margin (NPM), Return on Investment (ROI), and Return on Equity (ROE) from 2020-2022 is in poor condition because the calculation results are below industry standards.</p> Ika Wati Mulyana Machmud Hamida Hasan Ulfah Laila Nisrina Copyright (c) 2023 Jurnal Ilmiah Manajemen & Kewirausahaan 2023-06-20 2023-06-20 9 4 329 339 Membongkar Kinerja Keuangan: Strategi dengan Analisis Common Size di Mandiri Perkasa Interior http://www.journal.stieamsir.ac.id/index.php/man/article/view/463 <p>This study conducts a financial performance analysis of Mandiri Perkasa Interior utilizing common size analysis as a tool. The findings reveal fluctuations in balance sheet items such as cash, receivables, and inventory. The company demonstrates a tendency to utilize more external funding sources. The analysis also highlights a stable increase in sales and operational expenses, along with efficient tax management. Net profit after tax shows a consistent upward trend during the observed period.</p> Fifi Astuti Siti Diva Syarifah Lukman A. Indah Anggerwati Hamida Hasan Copyright (c) 2023 Jurnal Ilmiah Manajemen & Kewirausahaan 2023-06-24 2023-06-24 9 4 340 351 Kinerja Keuangan: Pendekatan Time Series http://www.journal.stieamsir.ac.id/index.php/man/article/view/464 <p>This study aims to determine and analyze the financial performance of Mandiri Perkasa Interior based on the time series approach. The type of data used in this study is quantitative data sourced from financial statements, namely the balance sheet and income statement of Mandiri Perkasa Interior. The results showed that there was an increase in almost all items or accounts contained in the balance sheet and income statement. So it can be assumed that the financial performance of Mandiri Perkasa Interior based on the time series approach is quite good because it has increased from year to year.</p> Dhea Zalsa Kamila Andi Ruslan Abdullah Suwandi Suwandi Syamsuriani Syamsuriani Copyright (c) 2023 Jurnal Ilmiah Manajemen & Kewirausahaan 2023-06-27 2023-06-27 9 4 352 360 Jendela ke Stabilitas: Analisis Rasio Likuiditas dalam Kinerja Keuangan http://www.journal.stieamsir.ac.id/index.php/man/article/view/465 <p>Based on the research that has been carried out, the aim of this research is to determine and evaluate financial ratios in assessing financial performance at PT. Bank Sulselbar Mamasa Branch. The assessment approach used is a descriptive approach. Meanwhile, the type of data used is quantitative data in the form of numbers and the data source used is the financial report of PT. Bank Sulselbar Mamasa Branch. The data collection technique used is the documentation technique and the data analysis technique is the description analysis technique. The results of research at PT. Bank Sulselbar Mamasa Branch proves that in terms of liquidity ratios, especially the current ratio if averaged (4.4 times) and the quick ratio if averaged (4.4 times), then the bank is said to be good because it is above standard criteria. For the cash ratio calculation, if it is averaged (0.05%), the bank is said to be not good because it is below industry standards.</p> SY. Nurjamila Yodi Yahya Jusnia Jusnia Mh. Iqbal Andi Sapada Copyright (c) 2023 Jurnal Ilmiah Manajemen & Kewirausahaan 2023-06-29 2023-06-29 9 4 361 370