Journal Development Manecos

Analysis of Regional Financial Management Performance Based on the Value for Money Perspective

Kasmawati Kasmawati — 2026-05-25

Value for Money is a management concept in the public sector based on three key elements: economy, efficiency, and effectiveness. Value for Money is crucial in public sector organizations because it embodies the principle of getting the most value for money. The objective of this study is to analyze the performance of local government financial management from a value-for-money perspective, which encompasses economic aspects, efficiency, and effectiveness. This study was conducted at the Regional Finance and Asset Agency of South Sulawesi Province. This study employs a mixed-methods approach using both primary and secondary data sources. The quantitative analysis involves examining budget data and actual local government expenditures for the 2021–2024 period, while the qualitative analysis consists of interviews, observations, and document review to support the findings of the quantitative analysis. Research method: explanatory sequential design. Based on the results of a study on the measurement of the financial performance of the Regional Finance and Asset Agency using the concept of value for money, it was found that: (1) The financial performance of the South Sulawesi Provincial Regional Finance and Asset Agency is classified as economical. This is indicated by an economic ratio that has consistently remained below 100% each year; (2) Financial performance is classified as efficient, as the efficiency ratio indicates that regional expenditures are relatively smaller than the revenue generated; (3) Financial performance is classified as fairly effective, as the effectiveness ratio is below 100%, indicating that revenue realization has not yet fully met the set targets; (4) Overall, the financial performance of the South Sulawesi Provincial BKAD reflects the application of the value-for-money principle, particularly in terms of economy and efficiency, while effectiveness still needs to be improved to ensure more optimal achievement of revenue targets in the future.

The Role of Attitude and Skills in Entrepreneurial Human Capital: Evidence from a Systematic Literature Review

Afando Ekardo — 2026-05-29

Entrepreneurial human capital has increasingly been recognized as a critical determinant of entrepreneurial success, innovation, and business sustainability. While previous studies have extensively examined entrepreneurial attitude and entrepreneurial skills, these dimensions have often been investigated separately, resulting in fragmented understanding of how they collectively contribute to entrepreneurial human capital. This study aims to synthesize existing empirical evidence on the roles of entrepreneurial attitude and entrepreneurial skills and to examine their integration within the entrepreneurial human capital framework. A systematic literature review (SLR) was conducted following the PRISMA guidelines. Relevant studies published between 2000 and 2025 were identified through searches in Scopus, Web of Science, ScienceDirect, and SpringerLink using structured Boolean search strings. After applying predefined inclusion, exclusion, and quality assessment criteria, eligible empirical studies were analyzed through thematic synthesis. The findings reveal that entrepreneurial attitude functions as a motivational resource that influences entrepreneurial intention, opportunity recognition, persistence, and the willingness to invest in entrepreneurial learning. Entrepreneurial skills, including opportunity recognition, decision-making, leadership, networking, and risk management, provide the operational capabilities required to transform entrepreneurial intentions into effective entrepreneurial actions. More importantly, the review demonstrates that entrepreneurial attitude and entrepreneurial skills are complementary dimensions whose interaction forms a stronger and more comprehensive entrepreneurial human capital than either dimension alone. This study contributes to entrepreneurship literature by proposing a multidimensional conceptualization of entrepreneurial human capital that integrates motivational and competency-based resources. The findings also highlight the importance of entrepreneurship education and training programs that simultaneously foster positive entrepreneurial attitudes and practical entrepreneurial competencies to enhance entrepreneurial performance and sustainable venture success.

The Influence of Fintech Literacy and Technology Acceptance on the Intention and Usage Behavior of QRIS in Daily Transactions

Ahmad Rexy Hidayat — 2026-06-02

This study aims to analyze the effects of performance expectancy, effort expectancy, social influence, facilitating conditions, and fintech literacy on behavioral intention and actual usage behavior of QRIS in daily transactions. A quantitative approach was employed using a survey method, with data collected from 209 respondents who have used QRIS. The data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results indicate that social influence and fintech literacy have a positive and significant effect on behavioral intention, while performance expectancy, effort expectancy, and facilitating conditions do not have a significant effect. Furthermore, behavioral intention is found to have a positive and significant effect on actual usage behavior. These findings suggest that social factors and users’ cognitive capabilities, particularly fintech literacy, play a more dominant role than traditional technological factors in influencing QRIS adoption. This study contributes to the literature by extending the UTAUT with fintech literacy, highlighting the importance of user capability in understanding digital financial technology adoption. The results also provide practical implications for policymakers and stakeholders to enhance QRIS adoption through digital literacy and financial education initiatives.

The Effect of Salary Deductions Through Job Satisfaction on Work Motivation and Performance of Daily Casual Workers of The Agriculture Service of Penajam Paser Utara Regency

Gunawan Gunawan — 2026-06-02

This study examines the effects of salary deductions on job satisfaction, work motivation, and employee performance among Temporary Daily Workers (THL) at the Department of Agriculture of North Penajam Paser Regency, Indonesia. Although salary deductions are commonly viewed as punitive measures that may reduce employee morale, their effectiveness as disciplinary and managerial instruments remains underexplored, particularly in the public sector context. This research aims to analyze the direct effects of salary deductions on job satisfaction, work motivation, and employee performance, as well as the influence of job satisfaction on work motivation. An explanatory quantitative approach was employed using a census design involving all 101 THL employees. Data were collected through structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that salary deductions have a positive and significant effect on job satisfaction, work motivation, and employee performance. Furthermore, job satisfaction significantly enhances work motivation, while work motivation emerges as the strongest predictor of employee performance. The results suggest that when salary deduction policies are implemented transparently, consistently, and fairly, they can strengthen perceptions of procedural justice, accountability, and organizational discipline rather than merely functioning as financial penalties. Consequently, employees perceive the policy as part of a structured management system that promotes responsibility and work commitment. The study contributes to human resource management literature by demonstrating that disciplinary compensation mechanisms can generate positive attitudinal and behavioral outcomes when embedded within a fair organizational framework. These findings provide practical implications for public sector managers seeking to improve employee motivation and performance through balanced disciplinary and performance management systems.

The Influence of Facilities and Infrastructure Management, Principal Communication, and Work Motivation on the Performance of Junior High School Teachers in Maro Sebo Ulu District, Batang Hari Regency

Yuni Trijayanti — 2026-06-02

This study examines the influence of facilities and infrastructure management, principal communication, and work motivation on teacher performance in public junior high schools in Maro Sebo Ulu District, Batang Hari Regency, Indonesia. Teacher performance has become a critical concern in educational management because it directly affects instructional quality and the achievement of educational objectives. Employing a quantitative explanatory research design, this study involved all 132 teachers in the district using a total sampling technique. Data were collected through a structured questionnaire measured on a five-point Likert scale and analyzed using descriptive statistics and multiple linear regression with the assistance of SPSS software. Prior to hypothesis testing, validity, reliability, normality, multicollinearity, and linearity tests were conducted to ensure the quality of the data and the suitability of the regression model. The findings reveal that facilities and infrastructure management, principal communication, and work motivation each have a positive and significant effect on teacher performance. Principal communication emerged as the strongest predictor of teacher performance and demonstrated a substantial influence on teacher work motivation. Facilities and infrastructure management contributed positively to both teacher motivation and performance, although its effect was comparatively smaller. Furthermore, work motivation significantly enhanced teacher performance, indicating its role as an important psychological mechanism linking organizational support and professional effectiveness. Simultaneously, the three independent variables explained 36.0% of the variance in teacher performance. The study concludes that improving teacher performance requires an integrated management approach that combines effective leadership communication, supportive resource management, and sustained efforts to strengthen teacher motivation. These findings contribute to educational management literature by highlighting the strategic role of leadership communication in fostering teacher effectiveness and organizational performance.

Analysis of Leadership and Managerial Functions on the Km. Sultan Hasanuddin as an Inter-Island Pioneer Ship in Makassar

Nurkhalis Nurkhalis — 2026-06-02

This study examines the effectiveness of leadership and managerial functions on KM Sultan Hasanuddin, an inter-island pioneer vessel operating in Eastern Indonesia. Maritime operations present unique challenges due to their high-risk, isolated, and hierarchical environment, making leadership a critical determinant of safety and performance. This research adopts a descriptive qualitative approach with a case study design. Data were collected through in-depth interviews, participant observation, and documentation involving seven informants representing top, middle, and lower management levels on board. Data analysis followed the Miles and Huberman model, supported by triangulation techniques to ensure validity. The findings reveal that the captain applies a situational leadership approach by integrating transformational and transactional leadership styles within the Full Range Leadership Model (FRLM). Transformational elements are reflected in motivational and inclusive interactions that foster crew cohesion and reduce burnout, while transactional elements ensure strict adherence to standard operating procedures (SOPs), particularly in emergency and technical operations. The implementation of managerial functions (Planning, Organizing, Actuating, and Controlling) demonstrates strong organizational structure, clear task division, and systematic evaluation mechanisms, contributing to operational stability and zero-incident performance. Furthermore, organizational communication is characterized by open, participatory, and adaptive patterns, supported by both formal (HT communication) and informal channels, despite technical barriers such as signal limitations. This study concludes that effective leadership on board is achieved through adaptive leadership shifting, strong managerial integration, and resilient communication systems, which collectively enhance safety, efficiency, and crew well-being in maritime operations.

Analysis of The Effect of Poverty Level, Unemployment, and Population on The Human Development Index in Solo Raya During 2014–2024

Muhammad Akhsal Daffa Rasendriya — 2026-06-09

Human development is a key indicator of regional welfare and sustainable development. Understanding the factors that influence the Human Development Index (HDI) is therefore essential for designing effective development policies. This study examines the effects of poverty, unemployment, population, and Gross Regional Domestic Product (GRDP) on HDI in the Solo Raya region, Indonesia, during the 2014–2024 period. The study employs a quantitative approach using panel data regression analysis. To determine the most appropriate estimation model, the Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM) were compared using the Chow Test and Hausman Test. The results indicate that the Fixed Effect Model is the most suitable model, suggesting the presence of significant regional heterogeneity across districts and the city within Solo Raya. The findings reveal that poverty, population, and GRDP significantly affect HDI, while unemployment has no statistically significant effect. Among the explanatory variables, GRDP exerts the strongest positive influence on HDI, highlighting the importance of economic performance in supporting human development. Population also contributes positively to HDI, indicating the potential role of demographic resources in regional development. The positive relationship between poverty and HDI suggests that government interventions and social protection programs may have mitigated some of the adverse effects of poverty on human development outcomes. These findings imply that improvements in HDI depend not only on economic conditions but also on the effectiveness of local governance in translating economic resources into better education, health, and living standards. Therefore, policies promoting inclusive economic growth, human capital development, and integrated public service delivery are crucial for achieving sustainable human development.

Organizational Communication and Employee Performance in Service Companies in West Papua

Nelson Mansoara — 2026-06-30

Organizational communication has increasingly been recognized as a strategic organizational capability that supports employee effectiveness and organizational performance, particularly within service-oriented industries. However, empirical evidence examining this relationship in geographically dispersed and culturally diverse regions remains limited. This study investigates the effect of organizational communication on employee performance in service companies located in Manokwari, West Papua, Indonesia. A quantitative research design was employed, and data were collected through structured questionnaires administered to 100 employees working in banking, telecommunications, hospitality, transportation, retail, and public service organizations. Respondents were selected using purposive sampling based on predefined eligibility criteria. The measurement instruments were adapted from established organizational communication and human resource management literature and analyzed using Structural Equation Modelling–Partial Least Squares (SEM-PLS) with SmartPLS 4. The results demonstrate that organizational communication exerts a positive and significant effect on employee performance (β = 0.756, t = 13.842, p < 0.001). The model explains 57.1% of the variance in employee performance (R² = 0.571), indicating that communication represents a substantial organizational determinant of performance outcomes. The findings suggest that communication characterized by clarity, openness, information accuracy, effective coordination, and constructive feedback enhances employees’ ability to perform their duties efficiently and collaboratively. Beyond confirming existing organizational communication theory, this study contributes to management literature by demonstrating the strategic importance of communication within service organizations operating in a geographically dispersed, culturally diverse, and infrastructure-constrained environment. The findings further imply that managers should prioritize the development of transparent, participative, and responsive communication systems to strengthen employee performance and organizational effectiveness.

A Compliance Risk Management In Islamic And Conventional Banking: A Systematic Literature Review And Research Agenda

Dede Nurdiansyah — 2026-07-02

This study systematically reviews the development of compliance risk management in Islamic and conventional banking by synthesizing scholarly evidence published between 2015 and 2025. Using a Systematic Literature Review approach guided by the PRISMA framework, this review analyzes 107 studies collected from Scopus and the Watase database. The analysis applies thematic synthesis, supported by the TCCM and CIMO frameworks, to identify the dominant theories, contexts, characteristics, methodologies, mechanisms, and outcomes discussed in the literature. The findings show that compliance risk management has evolved from a narrow regulatory obligation into a multidimensional governance capability shaped by regulatory pressure, corporate governance, Shariah governance, technological capability, organizational culture, and stakeholder expectations. Four major thematic clusters emerged from the reviewed studies: regulatory compliance and banking risk management, Shariah compliance and Shariah governance, corporate governance and internal control, and digital transformation in compliance practices. The review also finds that existing research is geographically concentrated in Malaysia, Indonesia, South Asia, and GCC countries, reflecting the institutional maturity of Islamic finance and dual banking systems in these regions. Although many studies emphasize the positive role of governance and compliance mechanisms in improving stability, legitimacy, and performance, the evidence also indicates that compliance may generate operational costs and rigidity when implemented only as a formal requirement. Furthermore, digital transformation, including fintech, regtech, artificial intelligence, cybersecurity, and digital monitoring tools, remains an emerging but underdeveloped area. This review contributes by offering an integrative synthesis and proposing future research directions on AI-driven compliance, ESG-Shariah integration, and cross-jurisdictional regulatory harmonization.

The Effect of Drug Availability And Patient Satisfaction on User Loyalty of Pharmacy Services at Rsd Dr. H. Soemarno Sosroadmodjo Tanjung Selor

Rahmansyah Rahmansyah — 2026-07-06

Hospital pharmacy services play a strategic role in ensuring therapeutic success, patient safety, and building public trust in the quality of healthcare services. Optimal drug availability and patient satisfaction are important factors assumed to influence the loyalty of pharmacy service users, especially in regional hospitals facing logistical and distribution challenges. This study aimed to analyze the effect of drug availability on patient loyalty, the effect of patient satisfaction on patient loyalty, and the simultaneous effect of both variables among pharmacy service users at RSD dr. H. Soemarno Sosroadmodjo Tanjung Selor. This study employed a quantitative approach with an explanatory survey design. Data were collected through structured questionnaires distributed to 100 patient respondents who used pharmacy services and were selected using purposive sampling. The data were analyzed using multiple linear regression. The results showed that drug availability had a positive and significant effect on patient loyalty. Patient satisfaction also has a positive and significant effect on patient loyalty. Simultaneously, both variables significantly affected patient loyalty, with a coefficient of determination of 57.4%. This means that 57.4% of patient loyalty could be explained by drug availability and patient satisfaction, while the remaining proportion was influenced by other factors outside the research model. Patient satisfaction was proven to be the most dominant factor in improving loyalty. These findings confirm that improving patient loyalty depends not only on drug availability but also on the quality of service experiences perceived by patients. Therefore, hospitals need to strengthen drug inventory management and continuously improve the quality of pharmacy services to create patient satisfaction and loyalty. Future studies are recommended to expand research locations to various hospitals and apply mixed methods approaches to obtain more comprehensive insights.

Core Tax Administration System and Taxpayer Compliance in the Digital Era

Mariana Saloso — 2026-07-07

The rapid advancement of digital technologies has encouraged governments worldwide to modernize tax administration systems to improve efficiency, transparency, and taxpayer compliance. In Indonesia, the Directorate General of Taxes has introduced the Core Tax Administration System (CTAS), an integrated digital platform designed to consolidate various tax administration functions within a unified ecosystem. This study aims to examine the effect of CTAS implementation on taxpayer compliance in the digital era. A quantitative explanatory research design was employed, involving 110 registered taxpayers at the Primary Tax Office in Manokwari, West Papua, Indonesia. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4 software. The measurement model evaluation demonstrated satisfactory validity and reliability, with all indicators meeting the required thresholds for outer loading, Average Variance Extracted (AVE), Composite Reliability, and Cronbach’s Alpha. The structural model results revealed that CTAS implementation has a positive and statistically significant effect on taxpayer compliance (β = 0.741; T = 12.483; p < 0.001). The coefficient of determination (R² = 0.549) indicates that CTAS explains 54.9% of the variance in taxpayer compliance. Furthermore, the effect size (f² = 1.216) suggests a substantial contribution of CTAS to compliance behavior. These findings indicate that integrated digital tax administration systems can enhance taxpayer compliance by improving accessibility, reliability, service quality, security, and administrative efficiency. The study concludes that CTAS represents an important instrument for supporting tax administration modernization and promoting voluntary compliance. Future policies should complement technological innovation with taxpayer education, digital literacy programs, and service quality improvements to maximize the benefits of digital taxation reforms.

Enhancing A B2B Marketing Strategy in Engineering Consulting Service: A Case Study of PT EMKA Rekayasa Energi

Raditya Ova Triandi — 2026-07-08

This study examines how PT EMKA Rekayasa Energi can enhance its business-to-business marketing strategy in the engineering consulting service industry. EMKA has strong technical expertise, project experience, and client trust, especially in energy and electricity-related projects. However, its marketing activities remain largely informal, relationship-based, and dependent on existing professional networks. This condition limits the company’s visibility, client acquisition process, and long-term business development potential. This research uses a qualitative single-case study approach to explore EMKA’s internal capabilities, external market pressures, client expectations, and strategic marketing gaps. Data were collected through semi-structured interviews, written client responses, field notes, internal company information, and secondary data. Five respondents were selected through purposive sampling, consisting of two internal management representatives and three client representatives from different project contexts. The data were analyzed using thematic analysis and supported by Porter’s Five Forces, PESTLE, competitor analysis, customer analysis, RBV VRIO, STP, Marketing Mix 9P, SWOT, and TOWS frameworks. The findings show that EMKA’s main strength lies in technical credibility, responsiveness, field experience, and independent judgment. However, the company still faces weaknesses in digital visibility, proposal standardization, client mapping, portfolio communication, and internal marketing routines. The study proposes a structured B2B marketing strategy focused on market visibility, standardized communication materials, systematic relationship management, digital presence, and internal business development capability. These strategies are expected to reduce dependence on limited client networks, improve proposal competitiveness, expand market reach, and support sustainable growth in the engineering consulting market.

The Influence of Previous Year’s Audit Opinion and Operational Complexity on Audit Report Lag with the Audit Committee as a Moderating Variable

Putri Ekawati — 2026-07-17

This study aims to examine the effect of the prior year's audit opinion and operational complexity on audit report lag, with the audit committee as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study uses a quantitative approach with an associative method. The type of data used in this study is secondary data obtained from the companies' financial statements. The analytical method used in this study is panel data regression. Data analysis was performed using EViews 12 software and Microsoft Excel. The population in this study was energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research sample was determined using a purposive sampling method based on predetermined criteria, totaling 54 companies over the five years of the study, resulting in a sample size of 270. The results show that the prior year's audit opinion and operational complexity have no effect on audit report lag. Furthermore, the audit committee cannot moderate the effect of the prior year's audit opinion on audit report lag. The audit committee also cannot moderate the effect of operational complexity on audit report lag.