Journal La Bisecoman

Bonding and Bridging Social Capital: The Performance of MSME Groups

Salma Rivani Luawo, Widya Kurniati Mohi — Tue, 07 Apr 2026 11:03:21 +0700

This study examines the utilization of social capital by members of the MSME group “H2 Rifal” in supporting their business performance. Two types of social capital serve as resources that enhance business performance. Bonding social capital refers to internal relationships or networks of family and relatives, which were utilized during the initial phase of business establishment. Meanwhile, bridging social capital refers to external relationships with various parties, which were utilized by H2 Rifal members during the business development stage. External relations with cooperatives, government institutions, and reseller agents have had positive impacts, providing various resources such as economic support, information, and educational assistance needed by group members.

The research employs a descriptive qualitative method with six informants: (a) three group members who are business founders committed to running small enterprises in the pastry and cake production sector; (b) one reseller agent; (c) one staff member from the Social Affairs Office of North Gorontalo Regency; and (d) one staff member from the Cooperative and Trade Office of Gorontalo Province.

The main contribution of this study is to emphasize the importance of social capital in the discourse on MSME empowerment. Business capital is not solely about financial capital but also includes non-economic capital. The argument concerning bonding and bridging social capital highlights that both are equally important as economic capital. Through the effective utilization of social capital, the H2 Rifal business group has demonstrated strong business performance, growth, independence, and sustained success over the past 20 years.

Analysis of Obstacles and Strategies for Accelerating Accreditation of Motor Vehicle Testing Units

Fadli Fadli, Sri Adrianti Muin, Wahyu Wahyu — Tue, 21 Apr 2026 13:46:26 +0700

This study aims to analyze barriers and formulate strategies to accelerate the accreditation of the Nunukan Regency Transportation Agency's Motor Vehicle Inspection Technical Implementation Unit (UPT PKB). Accreditation is a requirement of the Ministry of Transportation to ensure service quality, safety, and compliance with national standards. To date, the Nunukan Regency UPT PKB has not yet obtained accreditation, resulting in weak formal legitimacy and poor quality of public services in the motor vehicle inspection sector. This study used a qualitative method based on case studies. Data were collected through in-depth interviews and field observations, and then analyzed using the Miles & Huberman interactive model. The analysis focused on the application of the “Plan-Do-Check-Act” (PDCA) framework, integrated with Total Quality Management (TQM) principles, to identify barriers and develop continuous improvement strategies. The results indicate that barriers to accelerating accreditation stem from three main categories. Internal factors include limited human resources, substandard facilities and infrastructure, and incomplete quality documentation. External factors include budgetary constraints, difficult geographical conditions, weak inter-institutional coordination, and the absence of regional regulations. Structural and bureaucratic factors include weak synergy between DPOs and a lack of urgency regarding the accreditation process.

CEO Education, Tenure, and the Speed of Capital Structure Adjustment: The Moderating Role of Political Connections

Rudy Candra, Arif Budi Satrio, Hartono — Mon, 27 Apr 2026 14:07:35 +0700

This study investigates how managerial and institutional factors influence the firm-level speed of capital structure adjustment (SOA). While prior research on dynamic capital structure largely estimates aggregate adjustment speeds, limited attention has been given to granular SOA measured at the firm-year level and its relationship with managerial decision-making and institutional context. Using panel data from 71 non-financial firms included in the Kompas100 Indeks, representing the 100 largest and most liquid companies on the Indonesia Stock Exchange (IDX), over the period 2019-2024, this study examines how CEO education, CEO tenure, and political connections affect firms’ leverage adjustment behavior. The analysis employs panel regression models to estimate firm-level SOA and evaluate the direct and moderating effects of managerial and institutional variables. The results show that CEO education significantly accelerates leverage adjustment, indicating that firms led by more highly educated executives adjust their capital structures toward target levels more quickly. In contrast, CEO tenure does not show a significant effect on SOA. The findings also reveal that political connections slow leverage adjustment but strengthen the positive influence of CEO education on SOA, suggesting that managerial capability becomes more effective when supported by institutional access. These findings highlight that capital structure adjustment is shaped by the interaction between managerial decision-making and institutional networks, rather than by managerial characteristics alone.

Implementation of the Principles of Efficiency and Transparency in Management of Local Original Revenue (Pad)

Nursalam Nursalam, Nurmadhani Fitri Suyuthi, St Rukaiyah — Mon, 27 Apr 2026 15:19:24 +0700

The implementation of efficiency and transparency principles in the management of Regional Original Revenue (PAD) is a crucial aspect of promoting good governance, particularly in the tourism sector. At the Department of Culture and Tourism of North Toraja Regency for the 2024 fiscal year, efficiency is reflected in the optimization of resources and the digitization of tourism retribution services, while transparency is demonstrated through public information disclosure and the preparation of accountable financial reports. However, efforts to develop the tourism sector as a driver of PAD remain constrained by several challenges, including limited funding, the absence of clear regulations on tourism retribution, and weak support for information system infrastructure. Additional technical barriers include uneven human resource capacity, complex asset management, and suboptimal coordination among stakeholders. To address these issues, the Department has formulated responsive strategies, such as strengthening financial literacy, establishing coordination forums among regional work units (SKPD), enhancing accounting-based information systems, conducting regular monitoring, and providing technical training for staff. Overall, the effectiveness of implementing efficiency and transparency principles is determined by institutional synergy, modernization of financial management systems, and shared commitment in managing local revenue potential in a sustainable manner.

Innovation of Pindang Muara Enim: Analysis of Consumer Acceptance and Marketing Strategies for Culinary Tourism Development

Kartika Theresia Simangunsong, Rizka Yuniarti, Pelliyezer Karo Karo — Wed, 29 Apr 2026 15:35:34 +0700

The purpose of this study was to develop and test the initial consumer acceptance of the innovation of Muara Enim pindang using kemang fruit instead of the traditional souring agents like tamarind and pineapple. This research used a Research and Development model with a focus on product testing. The study used a questionnaire with 93 consumers in South Sumatra who were familiar with pindang. Product acceptance was evaluated using organoleptic characteristics including colour, aroma, texture and taste in three parts of the product: fish part, soup and seasonings. Descriptive and Net Promoter Score (NPS) analysis were applied to determine the acceptance, promotion, and attributes that needed improvement. This study shows the innovation was welcomed, with a total NPS score of +30. The highest scored attributes are broth taste (NPS score of +59), fish component taste (+55) and broth texture (+55), which means that the primary sensory aspects of the innovation were accepted by consumers. But, the taste of condiment, taste of fish component, and texture of condiment are lower, indicating that there is potential to improve the visual appearance and supporting components. The socio demographic profile of the respondents also shows that millennials and Generation Z are the potential consumers, with family oriented visits and growing digital payment. The results suggest that the innovation of Muara Enim pindang has a potential as local gastronomic product, but needs improvement to enhance sensory integrity and consumer acceptance. The research suggests enhancing visual attributes, focusing on taste consistency, and marketing approaches that combine local identity, family and digital trends..

The Effect of Attractiveness, Accessibility, and Facilities on the Decision to Visit the Belagaone Mangrove Tourist Object

Darmiah Darmiah, M. Nasir Hamzah, Nurmadhani Fitri Suyuhti — Thu, 30 Apr 2026 00:00:00 +0700

This study examines the effect of attractiveness, accessibility, and facilities on tourists’ decision to visit the Belagaone Mangrove tourist object in Nunukan Regency. The study was motivated by the unstable and declining number of tourist visits from 2020 to 2024, indicating the need to evaluate the factors that shape visitor interest and decision making. A quantitative explanatory approach was employed using survey data collected from 100 respondents who had visited the destination. The research variables consisted of attractiveness, accessibility, and facilities as independent variables, while the decision to visit served as the dependent variable. Data were analyzed using classical assumption tests and multiple linear regression. The normality test showed that the data were normally distributed, while the multicollinearity test confirmed that the independent variables were free from multicollinearity. The regression results revealed that attractiveness, accessibility, and facilities each had a positive and significant effect on the decision to visit. The simultaneous test also showed that the three variables collectively influenced tourists’ visiting decisions. The coefficient of determination indicated that these variables explained 37.6 percent of the variation in visiting decisions, while the remaining 62.4 percent was influenced by other factors outside the model, such as promotion, ticket prices, destination image, and tourism trends. These findings suggest that improving the ecological appeal, access quality, and supporting facilities of Belagaone Mangrove is essential to strengthen visitor interest and support sustainable tourism development in Nunukan Regency.

The Influence of Technological Literacy on Employee Performance at the South Sulawesi Agricultural Modernization Implementation Center

Masdar Mas’ud, Hastuti Mulang, Hasnawati Hasnawati — Thu, 07 May 2026 14:38:38 +0700

This study aims to analyze the influence of technological literacy, competence, and work discipline on employee performance at the Agricultural Modernization Implementation Center (BRMP) of South Sulawesi. This research employed a quantitative method with a survey approach. The population of this study consisted of all employees of BRMP South Sulawesi, with a total sample of 50 respondents determined using a saturated sampling technique. Data were collected through questionnaires using a Likert scale and analyzed using SPSS version 23. The data analysis techniques included validity testing, reliability testing, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination test. The results of the study indicate that technological literacy, competence, and work discipline simultaneously have a positive and significant effect on employee performance with a significance value of 0.000. Partially, technological literacy has a positive and significant effect on employee performance with a significance value of 0.000. Competence also has a positive and significant effect on employee performance and is the most dominant variable with a regression coefficient value of 0.634 and a significance value of 0.000. Work discipline also has a positive and significant effect on employee performance with a significance value of 0.008. The coefficient of determination (R²) value of 0.897 indicates that 89.7% of the variation in employee performance can be explained by these three variables, while the remaining 10.3% is influenced by other variables outside this study.

The Influence of Financial Literacy on MSME Business Performance

Sitti Ainung Anugrawati Sari, Imaduddin, Juliyanty Sidik Tjan — Fri, 08 May 2026 10:38:18 +0700

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economy through job creation, income generation, and regional development. However, challenges such as limited financial management skills and restricted access to financial services often hinder their performance. Financial literacy and financial inclusion are considered key factors in improving MSME business performance. This study employed a quantitative approach with a non-experimental design. Data were collected from 51 MSMEs assisted by the UPT PLUT South Sulawesi using purposive sampling. The criteria included business owners with at least two years of experience. Data collection techniques included questionnaires, observation, and literature review. Data were analyzed using multiple linear regression supported by validity, reliability, and classical assumption tests with SPSS. The findings indicate that financial literacy has a positive and significant effect on MSME business performance, with a regression coefficient of 0.678 and a significance value of 0.000. In contrast, financial inclusion shows a positive but insignificant effect, with a coefficient of 0.124 and a significance value of 0.299. These results suggest that internal capabilities, particularly financial knowledge and skills, play a more dominant role than access to financial services. Financial literacy significantly enhances MSME performance by improving financial management, decision-making, and business sustainability, while financial inclusion requires further optimization to produce a stronger impact.

The Influence of Rewards and Punishments on the Performance of Employees

Rahmi Nursanda, Mujahid Yunus, Abdul Samad Arief — Mon, 11 May 2026 14:14:03 +0700

This study aims to determine and analyze each reward and punishment variable that has a positive and significant effect on the performance of employees at the Makassar Region V Airport Authority Office. This research was conducted at the Makassar Airport Authority Region V Office on Airport Authority Road Number 5, Maros. Data collection used a questionnaire. Data processing used a computer application, namely the Statistical Package of Social Sciences (SPSS) version 26. The results of this study indicate that both independent variables (reward and punishment) have a positive influence on the dependent variable (employee performance). The results of this study provide an overview that the rewards and punishments carried out by the Makassar Region V Airport Authority Office organization provide little information needed to predict the Employee Performance variable. Thus, the appropriate implementation of rewards and punishments can serve as an effective strategy to improve employee performance. Organizations are expected to continuously evaluate and refine their reward and sanction systems in order to create a productive work environment that is oriented toward achieving organizational goals optimally.