Jurnal Sinar Manajemen https://jurnal.unismuhpalu.ac.id/index.php/JSM <div style="text-align: justify;"> <div style="text-align: justify;"><strong><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Jurnal Jurnal Ilmiah berkala Sinar Manajemen</span></span><em>&nbsp;</em></strong><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"> yang diterbitkan oleh </span></span><a href="https://feb.unismuhpalu.ac.id/" target="_blank" rel="noopener"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Fakultas Ekonomi Universitas Muhammadiyah Palu</span></span></a><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"> . </span><span style="vertical-align: inherit;">dengan Nomor e-ISSN: </span></span><a href="https://issn.lipi.go.id/terbit/detail/1507085240" target="_blank" rel="noopener"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">2598-389X</span></span></a><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"> | </span><span style="vertical-align: inherit;">Nomor p-ISSN: </span></span><a href="https://issn.lipi.go.id/terbit/detail/1364024802" target="_blank" rel="noopener"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">2337-8743</span></span></a></div> <div style="text-align: justify;">&nbsp;</div> <div style="text-align: justify;"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Jurnal ini menerima karya ilmiah berupa artikel penelitian dalam bidang Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sumber Daya Manusia, Perilaku Organisasi, Tata Kelola Perusahaan, Manajemen Strategis, Manajemen Operasi, Kebijakan Publik, Akuntansi Manajemen, Pendidikan Manajemen, Manajemen Syariah, Manajemen Pariwisata, Manajemen Hijau, Kewirausahaan. </span></span></span><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Jurnal ini terbit tiga kali setahun, pada bulan Maret, Juli dan November.</span></span></span></span></div> <div style="text-align: justify;"><img src="/public/site/images/ayanix/2598398X.jpg" width="2739" height="1937"></div> </div> <div style="text-align: justify;">&nbsp;</div> <div id="gtx-trans" style="position: absolute; left: 226px; top: 153px;">&nbsp;</div> Fakultas Ekonomi Universitas Muhammadiyah Palu en-US Jurnal Sinar Manajemen 2337-8743 Quality of Financial Reporting on UMKM Perpetrators in Bondowoso District https://jurnal.unismuhpalu.ac.id/index.php/JSM/article/view/4709 <p>An optimal level of financial reporting quality is essential to an enterprise, especially Micro, Small and Medium Enterprises (MSMEs). Through good quality financial statements, UMKM can make it easier to plan and make future decisions; a good financial report provides the data necessary for business planning and decision-making. UMKMs can design growth strategies, identify investment opportunities, and address financial challenges with a strong information base. In addition, UMKM can also be easier in obtaining access to funding from financial institutions, which tend to lend to UMKM that can provide a good picture of their financial health. In this study, the researchers conducted a quantitative descriptive survey of 100 UMKM perpetrators responsible for managing financial reports in the Bondowoso district. From the perspective of this research, it is seen that most of the 100 criminals/owners of UMKM in the Bondowosos district have an excellent human resources account and financial literacy. However, many still have not used information technology. The results of the double regression analysis showed the positive impact of human resource competence, financial literacy, and the use of information technology on the quality of financial statements.</p> Andrea Meita Gustina Retno Endah Supeni Achmad Hasan Hafidzi Copyright (c) 2024 Jurnal Sinar Manajemen https://creativecommons.org/licenses/by-sa/4.0 2024-03-21 2024-03-21 11 1 1 9 10.56338/jsm.v11i1.4709 Marketing Strategies Applied in Hotel Vasaka Makassar in Rising the Number of Destinations https://jurnal.unismuhpalu.ac.id/index.php/JSM/article/view/5135 <p>This research aims to determine the marketing strategies applied at Hotel Vasaka to increase the number of visitors. The study was conducted at the Vasaka Hotel. The survey period ranges from July to August 2023, using qualitative methods. The survey results showed that the strategy used by Hotel Vasaka is through the products and facilities available at the hotel, the prices offered are quite affordable, and the strategic location and the promotion used are offline and online strategies.</p> Mujahid Syamsul Riyadi Nasyirah Nurdin Devita Taruk La’bi Copyright (c) 2024 Jurnal Sinar Manajemen https://creativecommons.org/licenses/by-sa/4.0 2024-03-21 2024-03-21 11 1 10 16 10.56338/jsm.v11i1.5135 The Influence of Wages, Workload and Non-Physical Work Environment on Worker Loyalty in the Tarutama Nusantara Jember Agribusiness Cooperative https://jurnal.unismuhpalu.ac.id/index.php/JSM/article/view/4869 <p>The study aims to identify and analyze the impact of wages, workload and non-physical work environment on labour loyalty in Tarutama Nusantara Jember Agribusiness Cooperation. The location of this research is Sub Devisi Pancakarya C, Jl Semeru, Pancakariya, Ajung-Jember, East Java. This type of research uses a quantitative method with a sample number of 85 freelance respondents and a nonprobability sampling technique with a saturated sampler technique using a data collection technique in the form of a questionnaire to respondents, for the analysis techniques of this research data using instrument testing, classical assumptions and double linear regression. The results of the analyses obtained showed that wages, workload and non-physical work environment have a positive and significant impact both partially and simultaneously on the loyalties of the freelance labour force to the Tarutama Nusantara Jember Devisi Sub Pancakarya C Agribusiness Cooperation, with a Contribution Rate of influence of 0.434 or 43.3%.</p> M Iqbal Maulana Trias Setyowati Septy Holisa Umamy Copyright (c) 2024 Jurnal Sinar Manajemen https://creativecommons.org/licenses/by-sa/4.0 2024-03-21 2024-03-21 11 1 17 27 10.56338/jsm.v11i1.4869 Promotional Strategies and the Role of Tourism Ambassadors in Increasing Tourist Visits in Penajam Paser Utara Regency https://jurnal.unismuhpalu.ac.id/index.php/JSM/article/view/5136 <p>The study aims to analyze the Promotion Strategy and the Role of Tourist Ambassadors in Increasing Tourist Visits in the Northern Market District of Penajam, as well as the inhibitory and supportive factors of such a strategy in increasing the number of tourist visits. The research method used is qualitative descriptive with data collection through in-depth interviews, observations, and field studies—data analysis using content analysis. The role of the tourist ambassador is to increase the number of tourist visits in the district of Penajam Paser North (PPU). A key informant from the Ministry of Culture and Tourism, head of the Promotion Branch, took a sample of two tourist ambassadors, one visitor and one UMKM perpetrator. The data collection techniques in this study are observations, documentation and interviews. This research concludes that the implementation of the promotion strategy and the role of the tourist ambassador is not maximum; only use the existing potential to increase the number of tourist visits, the need for documents for the direction of tourism development, and the support of all elements or elements of the community, so that the tourism visits that exist in the PPU district can be stable without certain days alone. The entrepreneurs and tourist ambassadors have an essential role in the number of tourist visits, the need for a mature promotion strategy, and the presence of information boards of places, distances, and transpositions used in each tourist venue, thus making it easier for the community or other tourists to reach to visit tourist sites in the PPU district, using mass media, the web, and other means of promotion in disseminating tourism that exists in the district of PPU.</p> Mirza Alifiah Diani Mujahid Fitriana Copyright (c) 2024 Jurnal Sinar Manajemen https://creativecommons.org/licenses/by-sa/4.0 2024-03-21 2024-03-21 11 1 28 36 10.56338/jsm.v11i1.5136 Analysis Project Management on Cv. Nbw. Id by Cpm Method (Critical Path Method) https://jurnal.unismuhpalu.ac.id/index.php/JSM/article/view/5084 <p>Project implementation can be successful when existing resources are used effectively and efficiently. One attempt to use the critical path (CPM) method is a project scheduling method that uses project planning analysis and fixed tim e estimates for each activity. In other words, this method can help solve the scheduling problem by determining the timing of the longest production process schedules in the project so that the company can effectively and efficiently determine how long a project can be completed. Optimization must be done to restore the project duration to the actual schedule. The data processing results are performed to determine the project control methods applied by the CV. NBW. ID and obtain a comparison of completion time between scheduling using the CPM (Critical Path Method) method and actual CV results. NBA. ID. To shorten the life of the project, it can be used CPM. The result of using the program on the project with the CPM method is that the project may be completed with a duration of 108 hours or approximately 13 days for one project at a cost of Rs 2.255.903,00 with a time difference of 18 hours.</p> Hikmad Tullah Ahmad Safrizal Dewi Rosa Indah Copyright (c) 2024 Jurnal Sinar Manajemen https://creativecommons.org/licenses/by-sa/4.0 2024-03-21 2024-03-21 11 1 37 44 10.56338/jsm.v11i1.5084 The Impact of Digital Economic Transformation on Green Economic Growth inE Indonesia https://jurnal.unismuhpalu.ac.id/index.php/JSM/article/view/5137 <p>Digital economic transformation has a significant impact on green economic growth in Indonesia. This article highlights the important role of digital technology and green business practices in increasing efficiency, productivity, and environmental awareness in various economic sectors. Digital economic transformation refers to the use of digital technology in various aspects of economic life, such as e-commerce, fintech, and business digitalization. Meanwhile, a green economy refers to sustainable and environmentally friendly development. The positive impacts of this transformation include reducing the carbon footprint, creating new jobs, and diversifying the economy. However, there are still challenges that need to be overcome, such as the digital divide and limited adoption of environmentally friendly business practices. To overcome this challenge, supportive policies, investment in digital infrastructure, and increased awareness of the importance of sustainable development for green economic growth in Indonesia are needed.</p> Dasa Febrianti Sri Haryani Marwana Rasmi Nur Anggraeni Copyright (c) 2024 Jurnal Sinar Manajemen https://creativecommons.org/licenses/by-sa/4.0 2024-03-21 2024-03-21 11 1 45 50 10.56338/jsm.v11i1.5137 The Influence Of Work Ability And Teamwork On Employee Performance At Pt. Nauli Jaya Persada https://jurnal.unismuhpalu.ac.id/index.php/JSM/article/view/5185 <p>This study aims to analyse the effect of work ability and cooperation on employee performance at PT Nauli Jaya Persada. The method used is multiple linear regression analysis to test the relationship between the independent variable (work ability and cooperation) and the dependent variable (employee performance). A total of 40 respondents from PT Nauli Jaya Persada. The results showed that work ability has a significant positive effect on employee performance. This shows that by improving work ability, employees can achieve better performance. In addition, this study also found that cooperation has a significant positive effect on employee performance. With good cooperation between employees, they can work effectively and efficiently, which in turn improves their performance.</p> Rukhayati Abdul Rahman I Made OFayana Copyright (c) 2024 Jurnal Sinar Manajemen https://creativecommons.org/licenses/by-sa/4.0 2024-03-31 2024-03-31 11 1 51 60 10.56338/jsm.v11i1.5185 The Influence of Product Quality, Payment Methods, and Timeliness of Delivery at Marketplace Shopee on Purchase Decisions (Survey on Students of Muhammadiyah Palu University) https://jurnal.unismuhpalu.ac.id/index.php/JSM/article/view/5186 <p>The purpose of this study was to determine whether product quality, payment methods, and timely delivery on the Shopee marketplace partially and simultaneously influence purchasing decisions. The approach used in this study is a quantitative type using an associative survey method and using multiple regression analysis, and for the sampling technique using probability sampling technique. The research results obtained in this study are product quality on the Shopee marketplace which has a partial effect on purchasing decisions, this is evidenced by the results of tcount 4.332 &gt; ttable 1.986 and a significant value of 0.000. The payment method on the Shopee marketplace has a partial effect on purchasing decisions, this is proven by the results of tcount 4,824 &gt; ttable 1,986 and a significant value of 0.000. Timeliness of delivery on the Shopee marketplace has a partial effect on purchasing decisions, this is proven by the results of tcount 6,299 &gt; ttable 1,986 and a significant value of 0.000. Meanwhile, based on the results of simultaneous test statistical calculations, it can be concluded that Product Quality, Payment Methods, and Timeliness of Delivery on the Shopee marketplace simultaneously influence purchasing decisions, this is proven by the test results fcount 98,854 &gt; ftable 2.70 and a significance value of 0.000, as well as a coefficient of determination of 0.765 which is percentaged to 76.5%, which means that purchasing decisions can be explained by product quality, payment methods and timely delivery with quite a high rate and for the rest explained by other variables.</p> Cahyaning Raheni Umar Farid Nasrulhak Akkas Annas Hidayat Dj Sipanabi Copyright (c) 2024 Jurnal Sinar Manajemen https://creativecommons.org/licenses/by-sa/4.0 2024-03-31 2024-03-31 11 1 61 75 10.56338/jsm.v11i1.5186 Evaluation of the Implementation of Non-Cash Transactions at the Regional Secretariat of North Toraja District https://jurnal.unismuhpalu.ac.id/index.php/JSM/article/view/5187 <p><em>The implementation of non-cash transactions to date still has obstacles that hinder spending treasurers from carrying out their duties. The application only supports Sulselbar bank accounts so that other bank accounts take a long time for the fund transfer clearing process. Still constrained by a long and complicated procedure. Another obstacle to this factor is that the internet network, which often experiences disruption, will hamper the smooth process of Non-Cash Transactions. The objective of this research is to know and analyze the application of non-cash transactions at the Regional Secretariat of North Toraja Regency. This study used descriptive qualitative method. Data collection techniques are interviews, observation, and document review. The results showed that the application of non-cash transactions at the Regional Secretariat of North Toraja Regency has not been running optimally. In the aspect of transparency there is still minimal provision of information access facilities to the public. In the aspect of accountability, there is no standard operating procedure. In the aspect of efficiency, there are still minimal facilities and infrastructure and there are still several vacant positions. Meanwhile, on the effectiveness aspect, it has not been going well because the target to implement non-cash transactions as a whole for financial transactions has not been realized. Thus, the authors suggest that in the aspect of transparency, it is necessary to create a website as a means of public information related to financial management. In the aspect of accountability, it is necessary to make Standard Operating Procedures as a reference for implementation. In terms of efficiency, it is necessary to install an independent Teller Machine to facilitate transactions. In the aspect of effectiveness, it needs a commitment to implement it as a whole.</em></p> Basri Rakhman Winda Sosang Indra Wijaya Dedy Herianto Copyright (c) 2024 Jurnal Sinar Manajemen https://creativecommons.org/licenses/by-sa/4.0 2024-03-31 2024-03-31 11 1 76 90 10.56338/jsm.v11i1.5187