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Spiritual Accounting: The Meaning of Income in Rambu Solo' Culture in Tana Toraja Regency Ismayanti, Ismayanti; Laekkeng, Mursalim; Zakaria, Junaiddin; Junaid, Asriani
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.14455

Abstract

The purpose of this study was to determine and analyse the meaning of income in the rambu solo' culture in Tana Toraja Regency from a spiritual accounting perspective. This research uses an Interpretative Phenomenological Analysis (IPA) approach using a spiritual-religious paradigm. The data obtained came from various literature and interview sources selected based on purposive sampling, with Divine Command Theory (DCT) as the analytical knife of this research. The results of this study show that: (1) Income in the rambu solo' culture occurs due to economic activity in the frame of the principle of helping and easing each other's burdens (kasianggaran) at the time of mourning. Income is not only obtained by the to mate family but all stakeholders feel the impact of rambu solo' activities . Especially in the fields of tourism, hospitality, MSMEs, animal husbandry, village development, and Income Per Capita (IPC). (2) Income based on a non-material perspective in the frame of spiritual accounting. Based on aluk todolo belief, blessings come from titinan tallu tirindu batu lalikan for to mate and to lino. While Christianity blessings come from God alone to to lino. The benefits of the implementation of rambu solo' received by tomate are animals sacrificed as provisions for the journey to puya and become tomembali puang. Meanwhile, tolino gained peace, prosperity, increased spirit of hard work, fellowship, brotherhood, shame patriotism, honesty, mutual help, mutual love, religion and development and preservation of arts culture.
ECONOMIC EMPOWERMENT AND FOOD SECURITY: A SYSTEMATIC LITERATURE REVIEW FROM A DEVELOPMENT ECONOMICS PERSPECTIVE Zakaria, Junaiddin; Ghifari, Muhammad
GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Vol. 10 No. 3 (2024): 2024 Maret
Publisher : Lembaga Kajian Ilmu Sosial dan Politik (LKISPOL)

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Abstract

This study aims to analyze Bibliometrics on Economic Empowerment and Food Security from a Development Economics Perspective. The method used is qualitative research with a literature study approach, where the data found and analyzed includes 99 documents obtained from the Scopus database. The analysis used VOSviewer to map and analyze the data. The analysis results show a global trend showing a significant increase in publications from 2018 to 2023, reflecting the growing interest and focus in Economic Empowerment and Food Security research from a Development Economics Perspective. The United States is the country that contributes the most research publications on this topic. In 2023, Anwar, S., Elum, Z.A., Gitaharie, B.Y., Handayani, D., Khan, M.T.I., Mayo Wilson, L.J., Omotayo, A.O., and Slotow, R. were the most productive authors, each contributing 2 documents. Research trends show an increasing focus throughout the decade, highlighting the importance of understanding and research efforts in addressing complex challenges related to economics and food security.
Pengaruh Pembiayaan Ultra Mikro, terhadap Resiliensi dan Keberlanjutan Usaha Debitur Ultra Mikro pada Kantor Pelayanan Perbendaharaan Negara Makassar II Nurhasnah, Nurhasnah; Zakaria, Junaiddin; Selong, Abbas
Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i3.12269

Abstract

Penelitian ini dilakukan dengan tujuan: 1). Untuk mengetahui pengaruh Pembiayaan Ultra Mikro terhadap Resiliensi Debitur Ultra Mikro. 2). Untuk mengetahui pengaruh Pembiayaan terhadap Keberlanjutan Usaha Debitur Ultra Mikro. 3). Untuk mengetahui pengaruh Resiliensi terhadap Keberlanjutan usaha Debitur Ultra Mikro. 4). Untuk mengetahui pengaruh Pembiayaan Ultra Mikro terhadap Keberlanjutan usaha Debitur Ultra Mikro melalui Resiliensi Penelitian ini menggunakan analisis Structural Equation Modeling (SEM), dengan aplikasi AMOS. Data yang digunakan adalah data primer dengan sampel sebanyak 103 pelaku usaha ultra mikro. Berdasarkan hasil penelitian yang dilakukan peneliti menyimpulkan bahwa 1). Pembiayan ultra mikro secara langsung mempunyai pengaruh Positif dan signifikan terhadap Resiliensi 2). Pembiayaan ultra mikro mempunyai pengaruh positif dan tidak signifikan terhadap keberlanjutan usaha. 3). Resiliensi mempunyai pengaruh positif dan signifikan terhadap keberlanjutan usaha ultra mikro.4). Pembiayaan ultra mikro secara tidak langsung mempunyai pengaruh positif dan signifikan terhadap keberlanjutan usaha ultra mikro.
Pengaruh Tunjangan Kinerja, Kompetensi, Dan Disiplin Terhadap Kinerja Pegawai Pada Kantor Kecamatan Campalagian Kabupaten Polewali Mandar Syamsi, Samra; Ramly, Mansyur; Zakaria, Junaiddin
Jurnal Mirai Management Vol 9, No 1 (2024)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v9i1.6423

Abstract

This research was conducted with the aim of testing and analyzing the influence of performance allowances, competency and discipline on the performance of employees in Campalagian District, Polewali Mandar Regency, both partially and simultaneously. This research is a type of descriptive quantitative research. The sample consisted of 63 employees of the Campalagian District office, Polewali Mandar Regency. Data collection techniques use questionnaires, observation and documentation. The data analysis technique uses multiple regression analysis. The results of this research show that 1) performance allowances have a positive and significant effect on the performance of employees in Campalagian District, Polewali Mandar Regency. 2) Competence has a positive and significant effect on the performance of employees in Campalagian District, Polewali Mandar Regency. 3) Discipline has a positive and significant effect on the performance of employees in Campalagian District, Polewali Mandar Regency. And simultaneously performance allowances, competency and discipline influence the performance of employees in Campalagian District, Polewali Mandar Regency. Keywords : Discipline, Employee Performance, Competency, Employee Performance.