Journal Development Manecos https://scieclouds.com/ojsnew/index.php/jm <p><strong>Journal Development Manecos ISSN (2988-5957)</strong> is a peer-reviewed, open-access publication devoted to management and economics. This journal publishes original research and article reviews. The following subjects are suitable for publication: business economics, marketing management, finance management, strategic management, operations management, management control systems, human resource management, knowledge management, management accounting, management information systems, business ethics and sustainability. The journal's submissions will be evaluated with a blind review process. Journal Maneco is published by Pemuda Peduli Publikasi Insan Ilmiah Scieclouds Publishing of one volume a year.</p> en-US officialeditor@scieclouds.com (Main Contact) officialeditor@scieclouds.com (Support) Thu, 06 Feb 2025 00:00:00 +0700 OJS 3.3.0.6 http://blogs.law.harvard.edu/tech/rss 60 A Comprehensive Literature Review on the Factors Influencing Resistance to Organizational Change and Strategies for Effective Management https://scieclouds.com/ojsnew/index.php/jm/article/view/234 <p>A typical organizational change management issue is organizationalresistance to change. This paper looks at literature on sources of resistance basing it on individual, group and organizational factors. At individual level, the following variables were found to be the reasons for resistance; perceived risk by not knowing what to expect next in the course of implementing change, insecurity of their jobs, and perceived that leaders cannot be trusted. Other factors include: The interaction between people in as group since this leads to peer pressure and maintaining of standards that have been set, therefore leading to resistance of change. Institutional factors such as ineffective communication, inadequate resources and rather more set organizational culture also contributeto resistance. The recommendations are derived from a review of the coping strategies with clear directions of invoking communication, engaging the employees, leadership involvement, and procuring more competent training and support. Lacking proper attention to the concerns and requirement of the employees at the workplace can be the major hurdle in the path of proper implementation of change management. Indeed, the outcomes show that resistance cannot be regarded as an only negative factor, but it is the possibility to discuss and develop. By adopting and applying all these points, an organization can therefore learn how to manage change and embed change in order to bring about the Right Change successfully and sustainably.</p> Amaliah Amaliah, Tiara Titania Linggi, Nurmadhani Fitri Suyuthi Copyright (c) 2025 Journal Development Manecos http://creativecommons.org/licenses/by-sa/4.0/ https://scieclouds.com/ojsnew/index.php/jm/article/view/234 Wed, 12 Mar 2025 00:00:00 +0700 The Impact of Financial Management Practices on the Growth of Small and Medium Enterprises (SMEs) in Makassar https://scieclouds.com/ojsnew/index.php/jm/article/view/204 <p>This study examines the impact of financial management practices on the growth of Small and Medium Enterprises (SMEs) in Makassar using a quantitative research design. Data were collected from 180 SMEs across diverse sectors, including retail, manufacturing, agriculture, and services, through structured questionnaires. The study focused on four key financial management practices: financial record-keeping, budgeting, financial planning, and cash flow management, measured alongside SME growth indicators such as revenue, profitability, employee expansion, and market reach. Multiple regression analysis revealed that financial management practices collectively explained 72% of the variance in SME growth, with financial record-keeping (Beta = 0.46) emerging as the most influential factor. Budgeting (Beta = 0.38), financial planning (Beta = 0.36), and cash flow management (Beta = 0.33) also significantly contributed to growth, highlighting the importance of these practices in ensuring business sustainability and expansion. This research addresses a notable gap in existing literature by providing localized insights into SME financial management practices in a developing economy context and quantifying their impact. The findings emphasize the synergistic effect of integrating these practices and underscore the need for targeted training and policy interventions to enhance financial literacy and resource accessibility for SMEs in Makassar. These results offer actionable recommendations for SME owners, policymakers, and researchers aiming to foster sustainable business growth in similar environments.</p> Muhammad Miftahul Khair, Ilham Z. Salle, William S. Limoa, Leny Yuliana Copyright (c) 2025 Journal Development Manecos http://creativecommons.org/licenses/by-sa/4.0/ https://scieclouds.com/ojsnew/index.php/jm/article/view/204 Fri, 14 Mar 2025 00:00:00 +0700 Improving Supply Chain Efficiency for Local Coffee Producers in Toraja Utara https://scieclouds.com/ojsnew/index.php/jm/article/view/235 <p>A research examines the essential elements which determine the efficiency of supply chains operated by local coffee manufacturers in Toraja Utara, Indonesia. The research analyzed supply chain performance by gathering quantitative data from 150 Toraja Utara local coffee producers concerning supplier relations and inventory control and transportation systems and information distribution. Supplier relationships together with inventory management emerge as leading determinants for supply chain efficiency and produce strong positive links to performance outcome assessment. The predictor that delivers the highest impact on supply chain performance is supplier relationships (r = 0.62, p &lt; 0.01) while inventory management (β = 0.29, p &lt; 0.01) holds the second position. The research shows a significant link between transportation logistics (r = 0.48, p &lt; 0.01) and information sharing (r = 0.42, p &lt; 0.01) and efficiency however physical limitations in logistics reduce their effectiveness. Studies regarding agricultural supply chains gain new insights through this research because it focuses on smallholder coffee producers in a developing country environment that receives limited academic attention. The findings enable practitioners to apply supplier partnership enhancement and inventory control optimization in supply chain management. This evidence points to the requirement of upgrading basic facilities which must include better communication systems and transportation networks. Efficient local coffee supply chains in Indonesia can be improved through the findings which guide policymakers and industry stakeholders to enhance performance.</p> Yusrijal Yusrijal, Dian Fadillah, Rina Rina Copyright (c) 2025 Journal Development Manecos http://creativecommons.org/licenses/by-sa/4.0/ https://scieclouds.com/ojsnew/index.php/jm/article/view/235 Tue, 08 Apr 2025 00:00:00 +0700 The Influence of Control System Apparatus Competence Internal Supervision on Local Government Accountability https://scieclouds.com/ojsnew/index.php/jm/article/view/232 <p>Research data demonstrates that internal controls together with apparatus competence and internal supervision function as influential factors leading to better government accountability. Internal control systems establish a direct positive relationship with the accountability of the Makassar City Regional Government due to proper execution of well-developed control frameworks. While the competence of the apparatus has a positive and significant effect on the accountability of the Makassar City Regional Government, this means that with good apparatus competence it will increase the accountability of the regional government in Makassar City and Internal supervision has a positive and significant effect on the accountability of the Makassar City Regional Government, this means that with the implementation of good internal supervision it will increase the accountability of the regional government in Makassar City.</p> Muahammad Abduh, Rezah Ramdhani Copyright (c) 2025 Journal Development Manecos http://creativecommons.org/licenses/by-sa/4.0/ https://scieclouds.com/ojsnew/index.php/jm/article/view/232 Wed, 09 Apr 2025 00:00:00 +0700 Human Resource Management Approaches in Makassar's Business Environment https://scieclouds.com/ojsnew/index.php/jm/article/view/238 <p>This study explores Human Resource Management (HRM) approaches in Makassar’s business environment, focusing on strategies, challenges, and their impact on business performance. Using a qualitative methodology, data was collected through in-depth interviews with HR professionals, business leaders, and employees across various industries. The findings reveal that HRM in Makassar prioritizes financial security and job stability over intrinsic motivation and career development, contrasting with trends observed in developed economies. While structured HRM policies contribute to increased productivity, the adoption of digital HR solutions and innovation-driven strategies remains limited. Challenges such as bureaucratic constraints, management resistance to change, and budget limitations hinder the effective implementation of HRM practices. Additionally, talent retention strategies in Makassar rely heavily on salary increases and job security rather than workplace flexibility and career advancement opportunities. The study contributes to HRM literature by addressing contextual gaps and emphasizing the need for localized HR frameworks that integrate global best practices with regional economic and cultural realities. The findings suggest that businesses in Makassar must invest in workforce development, digital HR technologies, and adaptive HR strategies to remain competitive. Future research should further explore the evolving role of HRM in emerging markets and the potential for integrating technology-driven solutions to enhance employee engagement and organizational performance.</p> Muhammad Israk, Rosita Rosita, Fajar Syadiq Copyright (c) 2025 Journal Development Manecos http://creativecommons.org/licenses/by-sa/4.0/ https://scieclouds.com/ojsnew/index.php/jm/article/view/238 Fri, 25 Apr 2025 00:00:00 +0700