Coffee is one of the leading products in the plantation sector in South Sulawesi Province, apart from cocoa and passion fruit. A number of previous studies have found that the sustainability of the coffee processing industry is largely determined by the supply chain system, innovation capabilities and business competitiveness. This study aims to identify and analyse a number of indicators that form the variables of supply chain integration, innovation capability and business competitiveness. Apart from that, to explain and analyse the indicators that provide the greatest contribution in forming these three variables. This study took data through a survey of 106 respondents who were owners/managers of the coffee processing industry. Data were analysed using both descriptive statistical analysis and conformational factor analysis. The results of this study show that an effective supply chain system will be achieved through integration with suppliers. Product innovation is an important element in forming a company's innovation capability. Then this study also confirms the importance of product quality as an important element in shaping the competitiveness of the coffee processing industry in South Sulawesi.

This study aims to determine the effect of sales growth and the inflation rate on changes in profits in consumer goods companies listed on the Indonesian stock exchange. The population in this study totaled 26 companies obtained using the purposive sampling method for consumer goods companies during the 2017-2021 period and based on predetermined criteria, a sample of 11 consumer goods companies were obtained which were listed on the Indonesia Stock Exchange. The analytical method used is panel data analysis. The results of this study indicate that partially sales growth has a significant effect on profit changes in consumer goods companies listed on the Indonesian stock exchange, the inflation rate has a negative and insignificant effect on profit changes in consumer goods companies listed on the Indonesian stock exchange.

Passion fruit products are one of the superior products processed by the agribusiness sector industry in Gowa Regency. In order for the passion fruit processing industry to continue to exist and be sustainable in the market, understanding supply chain strategy, competitiveness and business performance is very important for managers/owners. This study aims to explain and analyse the important elements of supply chain strategy, daylight and business performance. This study uses a quantitative approach, where primary data is obtained from 105 managers or owners through questionnaires on April to July in 2023. Research data was processed and analysed using confirmatory factor analysis (CFA). The research results show that the main element forming a supply chain strategy is responsiveness. Product quality is a key element in shaping a company's competitiveness, and business performance is more dominantly determined or shaped by the company's sales growth. The implications of this study provide direction for managers of the passion fruit processing industry regarding the importance of responsiveness aspects in implementing supply chain strategies, product quality in developing competitiveness, and sales growth aspects to produce superior performance.

This study examines the impact of corporate governance and investment decisions on financial performance and firm value in the insurance and banking sectors. Additionally, the moderating effect of financial technology innovation is integrated into the model. Using a purposive sampling technique, 40 insurance and banking companies were selected as the analytical units, with secondary data extracted directly from the Indonesian Stock Exchange (IDX) database from 2018 to 2022. The results from Partial Least Squares-Structural Equation Modeling (PLS-SEM) indicate that corporate governance and investment decisions significantly impact financial performance and firm value in the insurance and banking sectors in Indonesia. Moreover, fintech technology innovation significantly moderates the relationships between corporate governance and financial performance, as well as corporate governance and firm value, but does not significantly moderate the relationship between investment decisions and firm value. Lastly, the effects of these relationships are found to be more profound in the banking sector compared to the insurance sector.

Studi literatur ini mengeksplorasi perkembangan Financial Technology (FinTech) dan dampaknya terhadap inklusi keuangan di Indonesia. Penelitian ini mengungkapkan pertumbuhan signifikan dalam sektor FinTech, didorong oleh peningkatan penetrasi internet, penggunaan smartphone, dan kebijakan pemerintah yang mendukung. Inovasi FinTech, seperti sistem pembayaran digital dan peer-to-peer (P2P) lending, telah memperluas akses ke layanan keuangan bagi populasi yang kurang terlayani, terutama di daerah pedesaan. Namun, tantangan masih ada, termasuk kesenjangan digital dan perlunya regulasi perlindungan konsumen yang kuat. Temuan ini menunjukkan bahwa meskipun FinTech telah meningkatkan inklusi keuangan, mengatasi tantangan-tantangan ini sangat penting untuk pertumbuhan yang berkelanjutan. Studi ini menyimpulkan dengan rekomendasi untuk memperbaiki kerangka regulasi dan mendorong kolaborasi antara perusahaan FinTech dan lembaga keuangan tradisional guna lebih mendorong inklusi keuangan di Indonesia.

This study aims to determine the conformity of the accounting treatment for Zakat, Infaq, and Sadaqah at BAZNAS South Sulawesi as reviewed under PSAK Number 109. The research employs a descriptive analytical approach, involving direct investigation of the research subject, and collecting and analyzing documents or records maintained by the organization regarding their accounting and financial reporting. The methodology includes interviews with key personnel, review of financial statements, and comparative analysis with PSAK Number 109 standards. The urgency of this research lies in the need to enhance transparency and accountability in the management of charitable funds, ensuring compliance with regulatory standards, and improving public trust in Zakat management. The results indicate that the recognition and measurement of Zakat, Infaq, and Sadaqah at BAZNAS South Sulawesi are consistent with PSAK Number 109, except that the presentation and disclosure of financial reports are not fully compliant with PSAK Number 109.

Objectives from the study This is For testing the impact of ratio finance on change profit change PT profit Mayora Indah Tbk. Ratio tested in finance in the study This includes the current ratio (CR), return on assets (ROA), return on equity (ROE), and net profit margin (NPM). Kurun time observation in testing This is 10 years, which is from 2013 to 2022. Research This report uses financial data issued and published by PT Mayora Indah Tbk. The method of data analysis is multiple linear regression. Before using this method, this data is tested, especially formerly with an assumption test classic, namely the normality test, heteroscedasticity, multicollinearity, and autocorrelation. Research results show that NPM is influential to Change PT

This study explores the determinants of auditor performance, focusing on the moderating role of organizational commitment within the Tangerang City Inspectorate. Employing stratified random sampling, a sample of 250 auditors was chosen to ensure diversity across experience, departmental affiliation, and roles. Quantitative analysis used SPSS to examine the relationships between auditor performance, organizational commitment, and other relevant variables. Findings indicated that organizational commitment significantly moderates the effects of various social pressures on auditor performance. This underscores the necessity for auditing organizations to foster organizational commitment to enhance auditor efficacy and uphold ethical standards. These results hold substantial implications for governance and audit quality assurance, suggesting that reinforced organizational commitment could lead to more robust auditor performance and ethical conduct within similar urban governance settings. This study contributes valuable insights into the influence of organizational dynamics on auditor behaviour and performance outcomes.

A community forest is a forest area whose use is intended to promote community development and well-being. This research was conducted in order to determine the contribution of NTFP income to Community Forestry (HKm) areas, particularly in Rompegading Village, Cenrana District, Maros Regency, South Sulawesi. Using a method of purposive sampling, up to 25 respondents met the criterion of actively managing NTFPs. Using interview guidelines and questionnaires, respondents were interviewed. On the basis of previously tabulated data, descriptive analysis was performed. The study reveals that the varieties of NTFPs utilized by the community are palm sugar and forest honey, while rice and peanuts are cultivated. NTFPs contribute 56% of the total annual income of IDR1, 116, 270, 235 ((72001,8 USD), which includes income from both NTFPs and agriculture.

This study investigates the influence of service quality, destination facilities, destination image, and tourist satisfaction on tourist loyalty in the Pasar Lama Chinatown area of Tangerang City. Utilizing data from 400 respondents, the study employed structured questionnaires analyzed through descriptive statistics, reliability analysis, exploratory and confirmatory factor analysis, and structural equation modeling (SEM). The results reveal that service quality (β = 0.47, p < 0.001), destination facilities (β = 0.33, p < 0.001), and destination image (β = 0.4, p < 0.001) all significantly enhance tourist satisfaction, which in turn has a strong positive effect on loyalty (β = 0.58, p < 0.001). Direct paths also show that service quality, destination facilities, and destination image independently contribute to tourist loyalty. Bootstrapping confirms satisfaction’s mediating role between these factors and loyalty. Practical recommendations suggest prioritizing service quality improvements, facility enhancements, and a positive destination image to foster loyalty and promote tourism sustainability in Pasar Lama, China. These insights assist tourism managers in developing strategies to enhance long-term visitor retention and engagement in the area.

This research aims to examine the effects that result from how leaders operate within a higher education establishment. The role of a leader is to manage, coordinate, influence and motivate the people he leads to achieve organizational goals. However, the lack of attention from the leadership at the university to their Subordinates presents various problems from various aspects. This study is explanatory-causality research with a quantitative approach to explain more concerning the effect of leadership style on other variables. The data collection method is a survey with Questionnaires distributed to the university academic community (except the Chancellor). The data is processed by analysis techniques Partial Least Square (PLS). We found various findings regarding the impact of leadership on important aspects of determining the performance of its academic community. We also discuss these aspects more comprehensively using the perspective of Higher education institutions. Another factor contributing to this finding was the lack of coordination meetings between leaders. Therefore, the issues were not detected, and the things that were done gave the impression of being 'up in the air'. Leaders at universities need to pay more attention to internal issues before focusing on achieving the organisation's large-scale vision and missions since the performance of higher education is highly dependent on the performance of its human resources.

Understanding financial operations originates with the household.Prior to actually accessing and participating in the market and financial system, critical decisions are made using this source.Finance is still a very specialized field in its existing iteration.Households' function in the financial system, which is a source of household financial complexity, has not gotten the attention it deserves.We will explore how the relevance of financial literacy is related to the knowledge, skills, and beliefs of husband and wife and their consensus in making decisions about life insurance participation.Separate in-depth interviews are conducted by married couples, wives separately, and husbands collectively.The main topic we discuss is how to perform cognitive mapping of data derived from interviews with members of various ethnicities and cultures.There are married couples who, despite having low levels of financial literacy (financial knowledge and skills), play a more decisive role in household financial decision-making because their partners do not want to take financial responsibility because they are doubtful of their own abilities, so they accept their partners' decisions more out of necessity.This research project has implications for how financial knowledge is regarded, and how income and consumption are allocated.Financial knowledge and skills provide individuals and couples confidence in household financial matters, financial decision-making, and asset allocation, according to findings.

Purpose — This study attempts to investigate the effect of profitability and capital structure on firm value with dividend policy as a moderating variable. Method — The populations were all telecommunications companies listed on the Indonesia Stock Exchange (IDX) for 2012 to 2021, totaling 19 companies. Using the purposive sampling technique, three companies were used as a sample with a time series for 10 years. The collected secondary data was then analyzed by multiple regression analysis techniques and Moderated Regression Analysis (MRA) supported by SPSS (Statistical Product and Service Solutions) application tools to confirm the research hypothesis. Result — The results indicated that profitability has a positive and significant effect on firm value, while capital structure has no significant effect on firm value. Dividend policy was able to moderate the effect of profitability on firm value, but dividend policy was not able to moderate the capital structure on firm value. Contribution — This research contributes mainly to the firm value literature by strengthening grand theories used in Indonesian telecommunication sectors.

The motivation behind this study is to decide how much income, operating expenses and operating capital have an effect either simultaneously or partially on net operating income.This study utilizes auxiliary information acquired by the Indonesian Stock Trade Corner and yearly reports.The perception time frame utilized is the period from 2019 to 2020.The example in this review comprised of 30 assembling organizations recorded on the Indonesia Stock Trade (IDX).The technique used to investigate the information is to utilize various direct relapse and to test the proposed speculation with the assistance of SPSS software.The consequences of the concurrent impact examination show that working pay, working costs and working capital together fundamentally affect working benefit.This should be visible from the huge worth of 0.000 which is lower than 0.05.While to some degree working pay essentially affects working benefit, this should be visible from the critical worth of 0.000 which is lower than 0.05.Working costs essentially affect working benefit, this should be visible from the huge worth of 0.000 which is lower than 0.05 and working capital altogether affects working benefit, this should be visible from the critical worth of 0.000 which is lower than 0.05.

This study aims to test and analyze the effectiveness ratio of the APBD at the Labokong Village Office, Donri-donri District, Soppeng Regency in 2017-2020. The type of research used in this research is quantitative. The data processed is the financial report of the regional budget (APBD) from 2017 to 2020. The data analysis method used in this study is the effectiveness ratio. The results showed that in general the financial performance of the Labokong Village government, Donri-donri district, District. Soppeng is not effective yet. Keywords: financial performance; effectiveness ratio

Strategy of green marketing has an important role in improving the marketing performance of SMEs.The specific objectives of the study are to analyze the effect of green marketing on marketing performance of SMEs in South Sulawesi.The population was all SMEs registered at the Department of Cooperatives and SMEs in Makassar and Pare-Pare.The sample is SME entrepreneurs who are selected according to the research objectives and meet certain criteria (Purposive Sampling).The respondents were micro and small business actors/entrepreneurs who were selected to represent their businesses with a total of 100 people.Descriptive analysis and Structural Equation modeling (SEM) with SmartPLS tools were used to solve research problems.The results show that the implementation of green marketing on marketing performance of SMEs in South Sulawesi has a positive and significant effect.Also, research shows that promotion is most important indicator in shaping green marketing, while consistency is indicator that contributes the most to marketing performance.

Aims: The purpose of this study is to examine the conceptualization of financial distress research in the textile and apparel industries, particularly in terms of research scope and methodology. Furthermore, this article attempts to systematically analyze the network formed by these literatures. Methodology: In this study, a qualitative approach was used through the literature review method, with 41 specific articles about financial distress in the textile and garment sector serving as the research corpus and drawn from the Litmaps database. To interpret and describe the frequency patterns and relationships visualized using RStudio and Gephi devices, text mining, network analysis, and content analysis were used. Results: This study discovers that a frequently discussed issue is the influence of financial variables, both dependent and independent, on the prediction of financial distress or vice versa, using various quantitative approaches and models of financial distress. This claim is supported by the findings of a systematic analysis, which reveals a positive correlation between global cloud output and network analysis. Implication/Applications: The corpus aspect of this research is limited, and the research scope is limited to the Indonesian context. Future research with broader literature sources and different types of company sectors is highly anticipated. This literature review can provide a comprehensive framework for researchers and practitioners who are interested in cases of financial distress. The Originality of the Study: Furthermore, this is a recent study that conducts a systematic review of the literature on financial distress in Indonesian textile and garment companies.

One of the crucial functions of financial reports is to serve as a basis for evaluating performance and representing the condition of financial performance in an organization or company. Accrual financial reports are prepared based on established standards based on accounting principles, while fiscal financial reports are reports prepared based on tax regulations and used by parties with an interest in the tax collection process. The difference in the value of profit in the financial statements after the fiscal reconciliation is carried out for tax purposes based on the provisions of the tax regulations is what gives rise to the term book tax differences in tax analysis. Earnings persistence is current period earnings which reflects earnings in future periods. This study aims to analyze the effect of Book Tax Differences, Operating Cash Flow and Accrued Profits on Profit Persistence in Manufacturing Companies listed on the Indonesia Stock Exchange. The research object for manufacturing companies listed on the IDX for 2017-2021 is with a sample of 10 manufacturing companies selected using the Purposive Sampling technique. The results showed that the higher the large positive book tax differences, the better the company's profit persistence, while for large negative book tax differences, the higher the large negative book tax differences, the lower the earnings persistence. The higher the company's operating cash flow, the higher the profit persistence. the higher the accrual profit, it will not affect the persistence of earnings.

Penelitian ini bertujuan untuk mengetahui akuntabilitas pengelolaan dana desa dalam mendukung pembangunan desa yang terjadi di Desa Moncongloe Kecamatan Moncongloe Kabupaten Maros. Penelitian dilakukan dengan menggunakan deskriptif kuantitatif. Teknik analisis data yang digunakan adalah mengumpulkan data yang diperoleh dari lapangan kemudian menentukan temuan yang ditemukan oleh objek. Hasil penelitian menunjukkan bahwa perhitungan pembangunan desa dengan menggunakan APBD, baik dari segi fisik maupun administrasi dengan tujuan untuk meningkatkan pembangunan dan kebutuhan masyarakat dengan mendukung berbagai fasilitas untuk memudahkan dan meringankan berbagai kesulitan yang dialami masyarakat serta meningkatkan kualitas hidup masyarakat. masyarakat Desa Moncongloe.