Journal Development Manecos

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

2026-04-24T06:45:37+07:00

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

2026-05-01T07:40:47+07:00

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

2026-04-18T05:16:56+07:00

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

2026-04-20T06:57:44+07:00

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

2026-04-28T10:11:10+07:00

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

2026-04-23T11:47:08+07:00

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.