Jurnal Pascasarjana Manajemen
type: channel
description: The Jurnal Pascasarjana Manajemen is a scientific publication with a national ISSN: 3123-3716, established to support the advancement of knowledge in the field of management through the dissemination of research findings, literature reviews, and applied scientific works. This journal is intended for master's and doctoral students, academics, researchers, and industry practitioners involved in the dynamics and innovation in various organizational management contexts. This journal focuses on contemporary issues in management, including strategic management, organizational behavior, human resource management, finance, marketing, innovation and technology, public management, and entrepreneurship. The articles published reflect current developments in management theories and practices, and they offer substantial contributions to organizational decision-making and business policy formulation. All submitted manuscripts undergo a rigorous peer-review process, conducted by experts in their respective fields. This process ensures scientific integrity, depth of analysis, appropriate research methodology, and the relevance of the findings to the advancement of modern management science. In addition, the journal upholds principles of originality, research ethics, and scientific transparency. As a graduate-level academic platform, the journal is committed to promoting research that aims to solve real-world problems in business and organizational settings at local, national, and international levels. Through high-quality publications, the Jurnal Pascasarjana Manajemen aspires to become a leading reference for researchers, policymakers, and practitioners who require empirical and theoretical insights to respond to management challenges in the digital era, globalization, and organizational transformation.
language: en
publication name: Jurnal Pascasarjana Manajemen
items: PENGARUH HANDLING COMPLAINT DAN KUALITAS LAYANAN TERHADAP LOYALITAS NASABAH BANK MUAMALAT KOTA PALU
items: PENGARUH BAURAN PEMASARAN TERHADAP MINAT BELI PADA UMKM TENUN KHARISMA PALU
items: PERAN APLIKASI ZAHIR ACCOUNTING DALAM MENINGKATKAN EFISIENSI PENCATATAN KEUANGAN DI PT RAJAWALI ASHAB MANDIRI TOUR & TRAVEL
items: ANALISIS STRATEGI PENANGANAN STUNTING DI KECAMATAN BANAWA TENGAH KABUPATEN DONGGALA
items: PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL DAN MOTIVASI TERHADAP PRESTASI BELAJAR MAHASISWA UNIVERSITAS ABDUL AZIS LAMADJIDO
items: ANALISIS PENGGUNAAN DANA ALOKASI UMUM EARMARK DALAM PROGRAM PEMBERDAYAAN MASYARAKAT KELURAHAN DI KECAMATAN TAWAELI
items: MANAJEMEN PENYELENGGARAAN IBADAH HAJI PADA BIRO KESEJAHTERAAN RAKYAT PROVINSI SULAWESI TENGAH
items: EFEKTIVITAS PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH PADA DINAS TANAMAN PANGAN DAN HORTIKULTURA PROVINSI SULAWESI TENGAH
items: ANALISIS KEPATUHAN WAJIB PAJAK DALAM MENINGKATKAN PENERIMAAN PAJAK BARANG DAN JASA TERTENTU DI KOTA PALU
items: MANAJEMEN PENGAWASAN PAJAK BARANG DAN JASA TERTENTU SEKTOR MAKAN MINUM DI KOTA PALU
items: PERAN CAMAT DALAM PEMBERDAYAAN MASYARAKAT DI KANTOR CAMAT MARAWOLA BARAT KABUPATEN SIGI
items: ANALISIS PENATAUSAHAAN, REALISASI DAN CAPAIAN KINERJA KEUANGAN PADA KANTOR KECAMATAN PALU SELATAN
items: ANALISIS MANAJEMEN PELAYANAN PAJAK PARKIR DI KOTA PALU PROVINSI SULAWESI TENGAH
items: IMPLEMENTASI APLIKASI ITAQ TERINTEGRASI DALAM LAYANAN PENERIAMAAN PAJAK BPHTB DI KOTA PALU
items: PERAN PENGAWASAN DALAM MENINGKATKAN PENERIMAAN PAJAK DAERAH DI BADAN PENDAPATAN KOTA PALU
items: MANAJEMEN PENERIMAAN MAHASISWA BARU PERIODE 2019 2024 DI PASCASARJANA UNIVERSITAS ABDUL AZIS LAMADJIDO
items: PENGARUH KOMPETENSI DAN KEPEMIMPINAN KEPALA MADRASAH TERHADAP PRESTASI PESERTA DIDIK PADA MADRASAH ALIYAH NEGERI 2 KOTA PALU
items: OPTIMALISASI PENDAPATAN ASLI DAERAH MELALUI PENGAWASAN PAJAK BARANG DAN JASA TERTENTU SEKTOR MAKAN MINUM DI KOTA PALU
items: ANALISIS MANAJEMEN PROGRAM KELUARGA HARAPAN PADA MASYARAKAT DI KELURAHAN TAIPA KECAMATAN PALU UTARA
items: PENGELOLAAN BELANJA DAERAH DALAM MENINGKATKAN PERTUMBUHAN EKONOMI DAERAH DI KABUPATEN SIGI
items: ANALISIS PENERAPAN APLIKASI SRIKANDI DALAM MENUNJANG EFEKTIVITAS KERJA PADA SEKRETARIAT DAERAH PROVINSI SULAWESI TENGAH
items: PENGARUH KEAKURATAN DAN TRANSPARANSI DATA APLIKASI ARKAS TERHADAP TINGKAT KEPERCAYAAN DEWAN GURU DAN STAF TATA USAHA SMK NEGERI 8 PALU
items: PENGEMBANGAN SUMBER DAYA MANUSIA DALAM MENINGKATKAN KINERJA APARATUR SIPIL NEGARA DI KANTOR UPT TAMAN BUDAYA DAN MUSEUM DINAS KEBUDAYAAN PROVINSI SULAWESI TENGAH
items: PENGARUH BRAND AWERENESS DAN BRAND IMAGE TERHADAP KEPUTUSAN MAHASISWA DALAM MEMILIH PRODI MANAJEMEN DIMEDIASI KEPERCAYAAN PADA PROGRAM PASCASARJANA UNIVERSITAS ABDUL AZIS LAMADJIDO
items: ANALISIS PENGAWASAN INTERNAL DALAM MENINGKATKAN DISIPLIN KERJA APARATUR SIPIL NEGARA DI DINAS PENGENDALIAN PENDUDUK DAN KELUARGA BERENCANA PROVINSI SULAWESI TENGAH
items: PENGARUH ELEKTRONIFIKASI TRANSAKSI DAN TRANSPARANSI TERHADAP PENDAPATAN ASLI DAERAH PROVINSI SULAWESI TENGAH (Studi Pada Perangkat Daerah TP2DD)
items: PENGEMBANGAN SUMBER DAYA MANUSIA BERBASIS KINERJA PADA APARATUR SIPIL NEGARA BIRO UMUM SEKRETARIAT PROVINSI SULAWESI TENGAH
items: ANALISIS PENGEMBANGAN KARIR DALAM MENINGKATKAN KINERJA ASN DI KANTOR DINAS KEBUDAYAAN PROVINSI SULAWESI TENGAH
items: OPTIMALISASI SISTEM INFORMASI APARATUR SIPIL NEGARA (SIAP SULTENG) DALAM PENGELOLAAN DATA KEPEGAWAIAN
items: PENGARUH WORK-LIFE BALANCE DAN FASILITAS KERJA TERHADAP KINERJA PEGAWAI DINAS PEMBERDAYAAN PEREMPUAN DAN PERLINDUNGAN ANAK PROVINSI SULAWESI TENGAH

PENGARUH HANDLING COMPLAINT DAN KUALITAS LAYANAN TERHADAP LOYALITAS NASABAH BANK MUAMALAT KOTA PALU
type: item
description: This study aims to examine the effect of complaint handling and service quality on customer loyalty at Bank Muamalat in Palu, both partially and simultaneously. This research employed a quantitative approach. The population consisted of 523 customers of Bank Muamalat Palu, with a sample of 84 respondents selected using probability sampling through a simple random sampling technique. Data were collected through observation, interviews, questionnaires, and documentation. The data were analyzed using multiple linear regression with the assistance of SPSS version 23. The results indicate that complaint handling has a positive and significant effect on customer loyalty, with a t-value of 6.458 and a significance level of 0.000. Meanwhile, service quality does not have a significant effect on customer loyalty, with a t-value of 1.103 and a significance level of 0.273. Simultaneously, complaint handling and service quality have a significant effect on customer loyalty, with an F-value of 21.118 and a significance level of 0.000. The Adjusted R Square value of 0.326 indicates that the two independent variables explain 32.6% of the variation in customer loyalty, while the remaining 67.4% is explained by other factors outside the research model. These findings indicate that the bank's ability to handle customer complaints promptly, appropriately, and communicatively is an important factor in maintaining customer loyalty. Keywords: Complaint Handling, Service Quality, Customer Loyalty, Islamic Banking
subject: Articles
  topic: section
creator: Nurul Izzati
rights: Copyright (c) 2026 JPM (Jurnal Pascasarjana Manajemen) https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2026-12-16
publication date: 2026-12-16
starting page: 70
ending page: 83

PENGARUH BAURAN PEMASARAN TERHADAP MINAT BELI PADA UMKM TENUN KHARISMA PALU
type: item
description: This study aims to analyze the effect of the marketing mix, consisting of product, price, place, and promotion, on consumers' purchase intention at Kharisma Palu Weaving MSMEs. Increasing business competition requires Micro, Small, and Medium Enterprises (MSMEs) to implement effective marketing strategies to attract consumers and enhance their intention to purchase woven products. The marketing mix is considered one of the strategic approaches that can influence consumers' purchase intention through the provision of high-quality products, appropriate pricing, strategic business location, and effective promotional activities. This study employed a quantitative approach using a descriptive verificative survey method. The population consisted of all consumers who purchased products from Kharisma Palu Weaving MSMEs. A total of 140 respondents were selected using the convenience sampling technique. Data were collected through observation, interviews, documentation, and questionnaires measured using a five-point Likert scale. The data were analyzed using validity and reliability tests, multiple linear regression analysis, F-test, t-test, and the coefficient of determination (R²) to examine the influence of product, price, place, and promotion on consumers' purchase intention. The findings of this study are expected to contribute theoretically to the development of marketing management, particularly regarding the influence of the marketing mix on consumers' purchase intention. Practically, the results are expected to serve as a reference for Kharisma Palu Weaving MSMEs in formulating more effective marketing strategies to increase consumers' purchase intention and strengthen business competitiveness. Keywords: Marketing Mix, Product, Price, Place, Promotion, Purchase Intention, Kharisma Palu Weaving MSMEs.
subject: Articles
  topic: section
creator: Novi Oktaviana Fitriani
creator: Rudin M
creator: Dwi Wahyono
rights: Copyright (c) 2026 JPM (Jurnal Pascasarjana Manajemen) https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2026-12-16
publication date: 2026-12-16
starting page: 46
ending page: 70

PERAN APLIKASI ZAHIR ACCOUNTING DALAM MENINGKATKAN EFISIENSI PENCATATAN KEUANGAN DI PT RAJAWALI ASHAB MANDIRI TOUR & TRAVEL
type: item
description: This study aims to examine the role of the Zahir Accounting application in enhancing the efficiency of financial bookkeeping at PT. Rajawali Ashab Mandiri Tour & Travel. A qualitative approach with a case study design was employed. Data were collected through in-depth interviews, observation, and documentation, involving key informants consisting of the director, the head of the finance division, and finance staff. The findings reveal that the implementation of the Zahir Accounting application contributes significantly to the efficiency of financial bookkeeping. The cash receipts and disbursements feature improves the speed and accuracy of transaction recording while facilitating effective cash flow monitoring. The sales feature integrates customer data, accounts receivable, and sales reports, thereby supporting managerial decision-making processes. The purchasing feature enables automated transaction recording and real-time inventory updates, which strengthens inventory control. Furthermore, the financial reporting feature generates timely, accurate, and relevant reports that support the company’s financial management. However, the study also indicates that the effectiveness of the system is influenced by human factors, particularly users’ accuracy and level of understanding in data entry. Therefore, enhancing human resource competencies and strengthening internal control mechanisms are essential to ensure optimal system utilization. In conclusion, the Zahir Accounting application plays a significant role in improving the efficiency, accuracy, and overall quality of financial bookkeeping within the company. Keywords: Zahir Accounting, efficiency, accounting information system, financial bookkeeping.
subject: Articles
  topic: section
creator: Iin Syafitri
creator: Muhammad Dharma Halwi
creator: Moh. Agus Lamakarate
rights: Copyright (c) 2026 JPM (Jurnal Pascasarjana Manajemen) https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2026-12-16
publication date: 2026-12-16
starting page: 23
ending page: 46

ANALISIS STRATEGI PENANGANAN STUNTING DI KECAMATAN BANAWA TENGAH KABUPATEN DONGGALA
type: item
description: The study used a descriptive method with a qualitative approach. Data were obtained through observation, interviews, questionnaires, and documentation studies. Data analysis was conducted using a SWOT analysis through the preparation of Internal Factor Analysis Summary (IFAS) and External Factor Analysis Summary (EFAS) matrices to identify strengths, weaknesses, opportunities, and threats in the implementation of the stunting reduction acceleration program. The research results indicate that Banawa Tengah District has several strengths: a strong local government presence, strong cross-sectoral collaboration, the Stunting Reduction Acceleration Team (TPPS), and support from central and regional government programs. Several weaknesses exist, such as limited health workers, unequal access to health services, budget constraints, and low public knowledge regarding nutrition, sanitation, and parenting. External factors indicate opportunities in the form of national policy support, utilization of local foods, community empowerment, and improved family welfare. While threats include poverty, rising food prices, climate change, poor environmental sanitation, and culture and parenting patterns that are less supportive of stunting prevention. Based on the SWOT analysis, recommended strategies include strengthening cross-sectoral collaboration, improving nutrition education and clean and healthy living behaviors, optimizing the use of local foods, expanding access to health services, increasing the capacity of health cadres, and strengthening ongoing program monitoring and evaluation. Keywords: Strategic Analysis of stunting management strategies, SWOT analysis, Priority Strategy.
subject: Articles
  topic: section
creator: Dilan Mukramin
creator: Dwi Wahyono
creator: Hariyanto R Djatola
rights: Copyright (c) 2026 JPM (Jurnal Pascasarjana Manajemen) https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2026-12-16
publication date: 2026-12-16
starting page: 1
ending page: 23

PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL DAN MOTIVASI TERHADAP PRESTASI BELAJAR MAHASISWA UNIVERSITAS ABDUL AZIS LAMADJIDO
type: item
description: This study aims to The Influence Of Emotional Intelligence, Spiritual Intelligence, And Motivation On Student Learning Achievement At University Abdul Azis Lamadjido. The population and sample in this study were 43 students. The analysis technique used was multiple linear regression analysis, processed using the computer program Statistical Product and Service Solution (SPSS) version 16.0. Based on the results of the simultaneous test (F statistical test), it can be seen that in the table of results of the multiple linear regression calculation above, the calculated F value is 6.829 while the F-table value is 3.24 with a probability value or significance value that is smaller than the significance level of 0.001a. So it can be concluded that simultaneously emotional intelligence, spiritual intelligence, motivation have a positive and significant influence on the learning achievement of Abdul Azis Lamadjido University students. Based on the results of multiple linear regression analysis, a constant value of 18.981 was obtained with a significance value of 0.028 (<0.05). This shows that if variables X1, X2, and X3 are considered constant, then the value of variable Y is 18.981. The Emotional Intelligence variable X1 has a regression coefficient of 0.595 with a significance value of 0.009 (<0.05). This means that X1 has a positive and significant effect on Y, so that any increase in X1 will increase the value of Y. The Spiritual Intelligence variable X2 has a regression coefficient of -0.215 with a significance value of 0.340 (>0.05). This shows that X2 does not have a significant effect on variable Y (Learning Achievement), although the direction of the influence is negative. The Motivation variable X3 has a regression coefficient of 0.574 with a significance value of 0.076 (>0.05). This means that X3 has a positive but insignificant effect on Y. Therefore, of the three variables, only X1 has a significant effect on Y (learning achievement). This study provides valuab…
subject: Articles
  topic: section
creator: Dentamira
creator: Muhammad Halwi
creator: Hur Hilal
rights: Copyright (c) 2026 JPM (Jurnal Pascasarjana Manajemen) https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2026-06-25
publication date: 2026-06-25
starting page: 1153
ending page: 1170

ANALISIS PENGGUNAAN DANA ALOKASI UMUM EARMARK DALAM PROGRAM PEMBERDAYAAN MASYARAKAT KELURAHAN DI KECAMATAN TAWAELI
type: item
description: This study analyzes the use of the Earmarked General Allocation Fund (DAU) in the community empowerment program in Tawaeli District, Palu City, based on Minister of Home Affairs Regulation No. 130 of 2018. This study was qualitative and descriptive, using in-depth interviews with key informants (sub-district heads, village heads, and heads of community-based institutions), as well as observation and documentation. The results indicate that the Earmarked General Allocation Fund (DAU) utilization mechanism has been implemented in accordance with regulations, including fund allocation, bottom-up planning via village development planning meetings (Musrenbang), implementation by community groups with sub-district support, and transparent monitoring and reporting. However, challenges remain, such as the need for strengthened inter-stakeholder coordination, budget allocation transparency, and village administrative capacity. The benefits of the Earmarked General Allocation Fund (DAU) have been significant in increasing community capacity through skills training, institutional strengthening (LPM), basic health services (posyandu and stunting prevention), and environmental improvement (drainage rehabilitation), which support independence, community participation, and post-disaster recovery in the Tawaeli area. This study recommends improved coordination, simplified procedures, strengthened monitoring, and more active community participation to optimize future fund use. Keywords: DAU Earmark, Community Empowerment, Village, Permendagri 130/2018, Tawaeli District
subject: Articles
  topic: section
creator: Ferlina Sari
creator: Andi Mattulada Amir
creator: Rudin.M
rights: Copyright (c) 2026 JPM (Jurnal Pascasarjana Manajemen) https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2026-06-25
publication date: 2026-06-25
starting page: 1132
ending page: 1153

MANAJEMEN PENYELENGGARAAN IBADAH HAJI PADA BIRO KESEJAHTERAAN RAKYAT PROVINSI SULAWESI TENGAH
type: item
description: The objectives of this study are (1) to determine and analyze the Hajj Pilgrimage Management at the Central Sulawesi Province People's Welfare Bureau. (2) to determine and analyze the Inhibiting Factors in the Hajj Pilgrimage Management at the Central Sulawesi Province People's Welfare Bureau. (Data collection consisted of observation, interviews, and documentation. The results of the study concluded: (1) Hajj Pilgrimage Management at the Central Sulawesi Province People's Welfare Bureau is implemented through the stages of planning, organizing, implementing, and supervising. The People's Welfare Bureau acts as a facilitator in supporting pilgrim services. With continuous improvement, the implementation of the Hajj pilgrimage in Central Sulawesi Province is expected to become more optimal. (2) Inhibiting factors in the Hajj Pilgrimage Management at the Central Sulawesi Province People's Welfare Bureau include limited human resources, suboptimal coordination between agencies, and technical and administrative constraints. Keywords: Management, Planning, Organization, Implementation, Supervision, and Hajj Pilgrimage.
subject: Articles
  topic: section
creator: Salmun
creator: Rudin.M
creator: Muhammad Dharma Halwi
rights: Copyright (c) 2026 JPM (Jurnal Pascasarjana Manajemen) https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2026-06-25
publication date: 2026-06-25
starting page: 1103
ending page: 1132

EFEKTIVITAS PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH PADA DINAS TANAMAN PANGAN DAN HORTIKULTURA PROVINSI SULAWESI TENGAH
type: item
description: The objectives of this study are: (1) To determine and analyze the effectiveness of Regional Budget (APBD) management at the Food Crops and Horticulture Service of Central Sulawesi Province. (2) To determine and analyze the inhibiting factors in the management of Regional Budget (APBD) at the Food Crops and Horticulture Service of Central Sulawesi Province. The conclusions of this study are: (1) The effectiveness of budget management is largely determined by the quality of planning, accuracy of implementation, and a consistent monitoring and evaluation system. APBD management can be said to be effective if budget allocations are realized on time, on target, and produce outputs and outcomes that align with regional agricultural development targets. (2) The inhibiting factors in the management of Regional Budget (APBD) at the Food Crops and Horticulture Service of Central Sulawesi Province indicate that the main obstacles stem from internal and external factors. Internally, limited human resource capacity, suboptimal data quality, suboptimal coordination, and a work culture that is still oriented towards budget absorption are the main obstacles. Externally, regional fiscal constraints, dependence on central transfer funds, vast and diverse geographic conditions, the risk of natural disasters, and fluctuations in agricultural commodity prices also impact the effectiveness of budget management. Keywords: Effectiveness, Budget, Regional Revenue and Expenditure.
subject: Articles
  topic: section
creator: Jeanne Silvia
rights: Copyright (c) 2026 JPM (Jurnal Pascasarjana Manajemen) https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2026-06-25
publication date: 2026-06-25
starting page: 1076
ending page: 1103

ANALISIS KEPATUHAN WAJIB PAJAK DALAM MENINGKATKAN PENERIMAAN PAJAK BARANG DAN JASA TERTENTU DI KOTA PALU
type: item
description: The objectives of this study are (1) to determine and analyze taxpayer compliance in increasing revenue from certain goods and services tax in Palu City. (2) to determine and analyze inhibiting factors in increasing revenue from certain goods and services tax in Palu City. (3) to determine and analyze supporting factors in increasing revenue from certain goods and services tax in Palu City. This type of research is qualitative research with 3 informants. Data collection consisted of observation, interviews, and documentation. The results of the study conclude: (1) Taxpayer compliance plays a very important role in increasing revenue from certain goods and services tax in Palu City. The higher the level of compliance of business actors in registering their businesses, calculating, paying, and reporting taxes in a timely and accurate manner, the more optimal the regional tax revenue that can be collected. By increasing taxpayer compliance, the potential for revenue leakage can be reduced, transparency improves, and Regional Original Income can increase sustainably. (2) Inhibiting factors in increasing revenue from Certain Goods and Services Tax (PBJT) in Palu include low taxpayer awareness and compliance, suboptimal data collection of taxable objects, limited supervision, and an administrative system that is not yet fully effective. Keywords: Taxpayers, Supervision, Certain Goods and Services Tax
subject: Articles
  topic: section
creator: Muhammad Ichsan
creator: Rudin.M
creator: Muhammad Darma Halwi
rights: Copyright (c) 2026 JPM (Jurnal Pascasarjana Manajemen) https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2026-06-25
publication date: 2026-06-25
starting page: 1049
ending page: 1076

MANAJEMEN PENGAWASAN PAJAK BARANG DAN JASA TERTENTU SEKTOR MAKAN MINUM DI KOTA PALU
type: item
description: The objectives of this study are (1) to determine and analyze the management of supervision of certain goods and services tax in the food and beverage sector in Palu City. (2) to determine and analyze the factors inhibiting the management of supervision of certain goods and services tax in the food and beverage sector in Palu City. (3) to determine and analyze the supporting factors for the management of supervision of certain goods and services tax in the food and beverage sector in Palu City. This research is a qualitative study with four informants. Data collection consisted of observation, interviews, and documentation. The results of the study conclude: (1) The management of supervision of certain goods and services tax (PBJT) in the food and beverage sector in Palu City has been implemented in accordance with the applicable regulatory framework and institutional structure, but its effectiveness has not been fully optimal. Overall, the management of supervision of PBJT in the food and beverage sector in Palu City requires a more integrated system strengthening, increased apparatus capacity, and consistency in guidance and enforcement of sanctions. (2) Inhibiting factors in the management of supervision of the Certain Goods and Services Tax (PBJT) in the food and beverage sector in Palu primarily lie in the limited and inaccurate taxpayer database, limited human resources for supervisors, suboptimal use of information technology, low levels of compliance among some taxpayers, and inconsistency in enforcing sanctions. These five factors are interrelated and impact suboptimal oversight of regional tax revenues. Keywords: Management, Supervision, Certain Goods and Services Tax.
subject: Articles
  topic: section
creator: Mohamad Akbar
creator: Rudin.M
creator: Muhammad Darma Halwi
rights: Copyright (c) 2026 JPM (Jurnal Pascasarjana Manajemen) https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2026-06-25
publication date: 2026-06-25
starting page: 1021
ending page: 1049

PERAN CAMAT DALAM PEMBERDAYAAN MASYARAKAT DI KANTOR CAMAT MARAWOLA BARAT KABUPATEN SIGI
type: item
description: The objectives of this study are: (1) To identify and describe the role of the sub-district head in the community empowerment process in West Marawola District, Sigi Regency. (2) To analyze the forms of coordination between the sub-district head, village government, and community organizations in supporting community empowerment efforts in West Marawola District. (3) To identify and analyze the supporting and inhibiting factors of the sub-district head's role in community empowerment in West Marawola District. This study is a qualitative study with four selected informants. Data collection used observation, interviews, and documentation techniques. The data analysis techniques used were: (1) Data collection (2) Data reduction (3) Data presentation (4) Verification (5) Conclusion. Based on the results of the research and analysis conducted by the researcher, the following conclusions can be drawn: (1) The role of the sub-district head in the community empowerment process in West Marawola District, Sigi Regency is very strategic and multidimensional. The sub-district head functions as a coordinator, facilitator, mentor, and supervisor, ensuring that community empowerment programs are implemented in accordance with local needs and regional government policies. Keywords; Empowerment, Community and Sub-district Head.
subject: Articles
  topic: section
creator: Firman
creator: Rudin.M
creator: Moh.Agus Rahmat
rights: Copyright (c) 2026 JPM (Jurnal Pascasarjana Manajemen) https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2026-06-25
publication date: 2026-06-25
starting page: 994
ending page: 1021

ANALISIS PENATAUSAHAAN, REALISASI DAN CAPAIAN KINERJA KEUANGAN PADA KANTOR KECAMATAN PALU SELATAN
type: item
description: The objectives of this study are: (1) To determine and analyze the financial administration management, realization, and achievement of financial performance at the South Palu District Office. (2) To determine and analyze the supporting factors for financial administration, realization, and achievement of financial performance at the South Palu District Office. (3) To determine and analyze the inhibiting factors for financial administration, realization, and achievement of financial performance at the South Palu District Office. This type of research is qualitative research. Data collection consists of observation, interviews, and documentation. The results of the study conclude: (1) The financial administration process to support the realization and achievement of financial performance at the South Palu District Office has, in principle, been carried out in accordance with applicable regulations, but needs to be improved in the initial planning process, such as increasing the number of human resources and conducting more frequent socialization and good communication between stakeholders related to planning. (2) The supporting factors for financial administration and realization at the South Palu District Office are sufficient so that the implementation of the financial management process is efficient, effective, accountable, and transparent, while minimizing budget misuse. Keywords: Administration, Realization, Financial Performance
subject: Articles
  topic: section
creator: Charllie
creator: Rudin.M
creator: Muhammad Dharma Halwi
rights: Copyright (c) 2026 JPM (Jurnal Pascasarjana Manajemen) https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2026-06-25
publication date: 2026-06-25
starting page: 968
ending page: 994

ANALISIS MANAJEMEN PELAYANAN PAJAK PARKIR DI KOTA PALU PROVINSI SULAWESI TENGAH
type: item
description: The objectives of this study are: (1) To identify and analyze parking tax service management in Palu City, Central Sulawesi Province. (2) To identify and analyze factors hindering parking tax service management in Palu City, Central Sulawesi Province. (3) To identify and analyze factors supporting parking tax service management in Palu City, Central Sulawesi Province. This study is a qualitative study with five informants. Data collection consisted of observation, interviews, and documentation. The results of the study conclude: (1) Parking tax service management in Palu, Central Sulawesi, has been implemented through planning, implementation, and supervision functions by the local government as part of an effort to increase Regional Original Revenue (PAD). In general, the management system is implemented based on applicable regulations and is supported by tax management officials. (3) Supporting factors for parking tax service management in Palu, Central Sulawesi, include clear regulations, commitment and professionalism of officials, utilization of information technology, growing regional economic potential, and taxpayer participation and awareness. Overall, these factors strengthen the parking tax management system, thereby increasing service effectiveness and contributing to Regional Original Revenue (PAD). Keywords; Management, Services, Parking Tax.
subject: Articles
  topic: section
creator: Nurmas Rahim
creator: Rudin.M
creator: Muhammad Dharma Halwi
rights: Copyright (c) 2026 JPM (Jurnal Pascasarjana Manajemen) https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2026-06-25
publication date: 2026-06-25
starting page: 938
ending page: 968

IMPLEMENTASI APLIKASI ITAQ TERINTEGRASI DALAM LAYANAN PENERIAMAAN PAJAK BPHTB DI KOTA PALU
type: item
description: The objectives of this study are: (1) To determine and analyze the implementation of the ITaQ application in BPHTB services at the Palu City Revenue Agency. (2) To determine and analyze the inhibiting factors in the implementation of the ITaQ application in BPHTB services at the Palu City Revenue Agency. (3) To determine and analyze the supporting factors in the implementation of the ITaQ application in BPHTB services at the Palu City Revenue Agency. This research is a qualitative study with four informants. Data collection consisted of observation, interviews, and documentation. The results of the study conclude: (1) The implementation of the ITaQ application in BPHTB services at the Palu City Revenue Agency is a strategic step in supporting the digitalization of public services and improving the quality of regional tax governance. In general, the application can increase efficiency, accelerate administrative processes, and encourage transparency and accountability in services. Although various obstacles remain in its implementation, such as limited infrastructure, human resource readiness, and community digital literacy, this support strengthens the effectiveness of the application's implementation in improving the efficiency, transparency, and quality of BPHTB services. Keywords; Implementation, Application of Itaq and BPHTB Tax.
subject: Articles
  topic: section
creator: Hamsia Yusup
creator: Rudin.M
creator: Muhammad Darma Halwi
rights: Copyright (c) 2026 JPM (Jurnal Pascasarjana Manajemen) https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2026-06-25
publication date: 2026-06-25
starting page: 899
ending page: 938

PERAN PENGAWASAN DALAM MENINGKATKAN PENERIMAAN PAJAK DAERAH DI BADAN PENDAPATAN KOTA PALU
type: item
description: The objectives of this study are as follows: (1) To determine and analyze the role of supervision in increasing regional tax revenue at the Palu City Revenue Service. (2) To determine and analyze the inhibiting factors of supervision in increasing regional tax revenue at the Palu City Revenue Service. (3) To determine and analyze the supporting factors of supervision in increasing regional tax revenue at the Palu City Revenue Service. This type of research is qualitative research with 4 informants. Data collection consisted of observation, interviews, and documentation. The results of the study concluded: (1) The role of supervision in increasing regional tax revenue at the Palu City Revenue Service in Palu is very important and strategic. Supervision functions as a control tool to ensure taxpayer compliance in reporting and paying taxes in accordance with applicable regulations. Through monitoring, inspection, and collection activities, supervision can prevent revenue leakage, detect arrears early, and optimize untapped tax potential. (2) Inhibiting factors include: These include limited human resource capacity and limited awareness and compliance among some taxpayers, inadequate operational facilities and infrastructure, and incomplete and incompletely integrated taxpayer data. Keywords: Supervision, Regional Taxes, and Taxpayers.
subject: Articles
  topic: section
creator: Mohammad Nawir
creator: Rudin.M
creator: Muhammad Darma Halwi
rights: Copyright (c) 2026 JPM (Jurnal Pascasarjana Manajemen) https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2026-06-25
publication date: 2026-06-25
starting page: 869
ending page: 899

MANAJEMEN PENERIMAAN MAHASISWA BARU PERIODE 2019 2024 DI PASCASARJANA UNIVERSITAS ABDUL AZIS LAMADJIDO
type: item
description: This type of research is qualitative research that aims to analyze the management of new student admissions at the Postgraduate Program of Master of Management Study at Abdul Aziz Lamadjido University. The number of informants is 4 people, Data collection was carried out through in-depth interviews and participatory observation to obtain comprehensive information regarding user experience. The data analysis technique uses a descriptive analysis approach, where data is categorized based on themes relevant to the research objectives. The results of this study indicate that the new student admission mechanisms have been running in accordance with the existing SOPs at Abdul Aziz Lamadjido University, which is because it is a strategic process that aims to ensure that the selection of prospective students is carried out fairly, transparently, and effectively, in accordance with the university's capacity and academic standards. The factors that cause fluctuations in new student admissions are a combination of various internal and external influences. Externally, the number of interested graduates, family economic conditions, competition between universities, major trends, and government policies can influence enrollment interest. Internally, the reputation and quality of the campus, capacity, tuition fees, facilities, and promotional strategies also determine the number of applicants. Keywords: Management, Admission, New Students
subject: Articles
  topic: section
creator: Nurnajmi
creator: Rudin.M
creator: I Nyoman Swedana
rights: Copyright (c) 2026 JPM (Jurnal Pascasarjana Manajemen) https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2026-06-25
publication date: 2026-06-25
starting page: 843
ending page: 869

PENGARUH KOMPETENSI DAN KEPEMIMPINAN KEPALA MADRASAH TERHADAP PRESTASI PESERTA DIDIK PADA MADRASAH ALIYAH NEGERI 2 KOTA PALU
type: item
description: The objectives of this study are: (1) To determine and analyze the influence of principal competence and leadership on student achievement at State Islamic Senior High School 2, Palu City. (2) To determine and analyze the influence of principal competence on student achievement at State Islamic Senior High School 2, Palu City. (3) To determine and analyze the influence of principal leadership on student achievement at State Islamic Senior High School 2, Palu City. The uses of this study are as follows: (1) Scientific Aspect: This research is expected to be useful for the development of science, particularly regarding principal competence, leadership, and student achievement. (2) Applied Aspect: This research is expected to provide input for consideration at State Islamic Senior High School 2, Palu City regarding principal competence, leadership, and student achievement. This type of research is quantitative research with a population of 82 people. Data collection consisted of observation, questionnaires, and documentation. The results of the study concluded: (1) The competence and leadership of the madrasah principal influence student achievement at Madrasah Aliyah Negeri 2, Palu City. (2) Competence influences student achievement at Madrasah Aliyah Negeri 2, Palu City. (3) The leadership of the madrasah principal influences student achievement at Madrasah Aliyah Negeri 2, Palu City. Keywords: Competence, Leadership, and Student Achievement.
subject: Articles
  topic: section
creator: Zubair Bedjeber
creator: Rudin.M
creator: Muh.Darma Halwi
rights: Copyright (c) 2026 JPM (Jurnal Pascasarjana Manajemen) https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2026-06-25
publication date: 2026-06-25
starting page: 814
ending page: 843

OPTIMALISASI PENDAPATAN ASLI DAERAH MELALUI PENGAWASAN PAJAK BARANG DAN JASA TERTENTU SEKTOR MAKAN MINUM DI KOTA PALU
type: item
description: The objectives of this study are (1) to determine and analyze the optimization of Regional Original Revenue through Supervision of Certain Goods and Services Taxes in the Food and Beverage Sector in Palu City. (2) to determine and analyze the factors inhibiting the optimization of Regional Original Revenue through Supervision of Certain Goods and Services Taxes in the Food and Beverage Sector in Palu City. (3) to determine and analyze the supporting factors for the optimization of Regional Original Revenue through Supervision of Certain Goods and Services Taxes in the Food and Beverage Sector in Palu City. This research is a qualitative study with five informants. Data collection consisted of observation, interviews, and documentation. The results of the study conclude: (1) Effective tax supervision plays a strategic role in increasing the contribution of the food and beverage sector to Regional Original Revenue (PAD). Strengthening technology-based monitoring systems, increasing human resource capacity, and conducting ongoing outreach to business actors are important steps to maximize the tax potential of the food and beverage sector. With an integrated and consistent monitoring strategy, this sector has the potential to become a significant and sustainable source of PAD for Palu City, thereby increasing regional fiscal independence and optimally supporting regional development. Keywords: Regional Original Revenue, Supervision, Certain Goods and Services Tax.
subject: Articles
  topic: section
creator: Agung Wahyudi
rights: Copyright (c) 2026 JPM (Jurnal Pascasarjana Manajemen) https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2026-06-25
publication date: 2026-06-25
starting page: 785
ending page: 814

ANALISIS MANAJEMEN PROGRAM KELUARGA HARAPAN PADA MASYARAKAT DI KELURAHAN TAIPA KECAMATAN PALU UTARA
type: item
description: The objectives of this study are (1) to determine and analyze the management of the Family Hope Program in the Community in Taipa Village, North Palu District. (2) to determine and analyze the Inhibiting Factors in the Management of the Family Hope Program in the Community in Taipa Village, North Palu District. (3) to determine and analyze the Supporting Factors in the Management of the Family Hope Program in the Community in Taipa Village, North Palu District. This type of research is qualitative research with 5 informants. Inhibiting factors in the management of the Family Hope Program (PKH) in Taipa Village, North Palu District include inaccurate and late updates of KPM data, limited number and capacity of facilitators, low financial literacy and administrative understanding of the community, coordination constraints between actors, and social jealousy from non-recipient residents. 3) Supporting factors in the management of the Family Hope Program (PKH) in Taipa Village, North Palu District include active support from village officials and RT/RW, good coordination between facilitators, the village, and the community, participation of Beneficiary Families (KPM) in development activities, and a transparent non-cash assistance distribution system. Keywords: Management, Family Hope Program and Community
subject: Articles
  topic: section
creator: Farham
creator: Rudin.M
creator: Muh. Darma Halwi
rights: Copyright (c) 2026 JPM (Jurnal Pascasarjana Manajemen) https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2026-06-25
publication date: 2026-06-25
starting page: 761
ending page: 785

PENGELOLAAN BELANJA DAERAH DALAM MENINGKATKAN PERTUMBUHAN EKONOMI DAERAH DI KABUPATEN SIGI
type: item
description: This study aims to analyze regional expenditure management and its contribution to economic growth in Sigi Regency during the 2021–2024 period. The research focuses on the planning, implementation, and supervision of the Regional Revenue and Expenditure Budget (APBD), while identifying supporting and inhibiting factors. Using a descriptive method with both qualitative approaches, this study draws on secondary data from the Central Bureau of Statistics (BPS), local government financial reports, and relevant fiscal regulations. The results reveal that Sigi Regency’s regional expenditure structure is dominated by operational spending, while capital expenditure remains relatively small despite a rising trend in the final year. This composition has resulted in stable but moderate economic growth, averaging around 3 3.5% following post-disaster and post-pandemic recovery. The study finds that the effectiveness of regional spending is strongly influenced by institutional capacity, human resource quality, and adherence to good governance principles. Productive public spending especially in infrastructure, education, and agriculture has significant potential to accelerate sustainable local economic growth. Keywords: Regional Expenditure, Public Financial Management, Economic Growth, Sigi Regency.
subject: Articles
  topic: section
creator: Ade Mulyani
creator: Rudin.M
creator: Muhammad Darma Halwi
rights: Copyright (c) 2026 JPM (Jurnal Pascasarjana Manajemen) https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2026-06-20
publication date: 2026-06-20
starting page: 730
ending page: 761

ANALISIS PENERAPAN APLIKASI SRIKANDI DALAM MENUNJANG EFEKTIVITAS KERJA PADA SEKRETARIAT DAERAH PROVINSI SULAWESI TENGAH
type: item
description: The research problem was formulated to determine the implementation of the Srikandi application within the Regional Secretariat of Central Sulawesi Province. The purpose of this study was to determine and analyze the implementation of the Srikandi application within the Regional Secretariat of Central Sulawesi Province. This study used a qualitative approach. The results of the study examined the implementation of the Srikandi application within the Regional Secretariat of Central Sulawesi Province, which examined aspects of operator understanding and ability, accuracy of correspondence administration targets, timeliness according to established standards, achievement of correspondence administration goals, and tangible changes after using the Srikandi application, which were proven to increase work effectiveness. The results of this study suggest that improving infrastructure, especially the internet network, is a crucial factor in improving the quality of Srikandi application services within the Regional Secretariat of Central Sulawesi Province. Keywords: Srikandi Application, Work Effectiveness
subject: Articles
  topic: section
creator: Marthina Wengkau
creator: Rudin.M
creator: I Nyoman Swedana
rights: Copyright (c) 2026 JPM (Jurnal Pascasarjana Manajemen) https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2026-01-24
publication date: 2026-01-24
starting page: 707
ending page: 7730

PENGARUH KEAKURATAN DAN TRANSPARANSI DATA APLIKASI ARKAS TERHADAP TINGKAT KEPERCAYAAN DEWAN GURU DAN STAF TATA USAHA SMK NEGERI 8 PALU
type: item
description: The Effect of Data Accuracy and Transparency of the ARKAS Application on the Level of Trust among Teachers and Administrative Staff at SMK Negeri 8 Palu. Accurate and transparent financial management is a critical determinant in fostering institutional trust among teachers and administrative staff within educational organizations. Prior to the implementation of the ARKAS application, financial reporting at SMK Negeri 8 Palu both partially and simultaneously. This research employed a quantitative approach using a survey method. The research population consisted of 50 teachers and administrative staff, with 47 respondents selected through simple random sampling. Data were collected using structured questionnaires and analyzed using multiple linear regression analysis. The findings reveal that data accuracy of the ARKAS application has a statistically significant effect on the level of trust, while data transparency also demonstrates a significant positive effect. Furthermore, data accuracy and transparency simultaneously exert a significant influence on the level of trust among teachers and administrative staff at SMK Negeri 8 Palu. These results indicate that the adoption of the ARKAS digital financial reporting system contributes to improved financial information quality and strengthens internal trust within the school institution. Keywords: Data Accuracy, Data Transparency, ARKAS Application, Trust, School Financial Management
subject: Articles
  topic: section
creator: Nur Rahmat
creator: Andi Mattulada Amir
creator: Rudin.M
rights: Copyright (c) 2026 JPM (Jurnal Pascasarjana Manajemen) https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2026-01-24
publication date: 2026-01-24
starting page: 680
ending page: 707

PENGEMBANGAN SUMBER DAYA MANUSIA DALAM MENINGKATKAN KINERJA APARATUR SIPIL NEGARA DI KANTOR UPT TAMAN BUDAYA DAN MUSEUM DINAS KEBUDAYAAN PROVINSI SULAWESI TENGAH
type: item
description: This study aims to examine the development of human resources (HR) in improving the performance of Civil Servants (ASN) at the Technical Implementation Unit (UPT) Office of the Cultural Park and Museum, Central Sulawesi Province Cultural Service. The research method used is a descriptive qualitative approach, with data collection techniques through interviews, observation, and documentation. The data obtained were then analyzed inductively to portray the actual conditions of Human Resource development and its relation to the work achievements of Civil Servants. The results of the study indicate that Human Resource development at the UPT Cultural Park and Museum Office has been carried out through various programs such as training, competency development, as well as enhancement of discipline and work motivation. However, the implementation of HR development still faces several obstacles, including limited budget, infrequent training, and suboptimal support from work facilities. On the other hand, there are also supporting factors such as leadership commitment, employee work spirit, as well as support from local government policies that encourage the improvement of civil servant quality. Keywords: Human resources, Civil apparatus, Culture
subject: Articles
  topic: section
creator: Andy Mutia
creator: Rudin.M
creator: I Nyoman Swedana
rights: Copyright (c) 2026 JPM (Jurnal Pascasarjana Manajemen) https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2026-01-24
publication date: 2026-01-24
starting page: 663
ending page: 680

PENGARUH BRAND AWERENESS DAN BRAND IMAGE TERHADAP KEPUTUSAN MAHASISWA DALAM MEMILIH PRODI MANAJEMEN DIMEDIASI KEPERCAYAAN PADA PROGRAM PASCASARJANA UNIVERSITAS ABDUL AZIS LAMADJIDO
type: item
description: The aim of this research is to determine and analyze the influence of Brand Awareness and Brand Image on Students' Decisions in Choosing Trust-Mediated Management Study Programs in the Postgraduate Program at Abdul Azis Lamadjido University. The type of research used is quantitative research. And the analysis method used in this research is SEM PLS (Partial Last Square), data collection in this research is a questionnaire. The number of samples in this study was 61 respondents. The analysis results show that Brand Awereness does not have a significant relationship with Trust. Brand Image has a significant relationship with a positive direction towards Trust. Trust has a significant relationship in a positive direction towards Choosing Decisions. Brand Awereness has a significant relationship with a positive direction towards Choosing Decisions. Brand Image has a significant relationship with a positive direction towards Choosing Decisions. Brand Aweness must be mediated by Trust so that it can influence Choosing Decisions. Brand Image has a direct relationship to Choosing Decisions which is mediated by Trust Keywords: Brand Awareness, Brand Image, Choosing Decisions, Trust
subject: Articles
  topic: section
creator: Nurul Izzati
creator: Rudin M
creator: Hariyanto R Djatola
rights: Copyright (c) 2026 JPM (Jurnal Pascasarjana Manajemen) https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2026-01-24
publication date: 2026-01-24
starting page: 642
ending page: 663

ANALISIS PENGAWASAN INTERNAL DALAM MENINGKATKAN DISIPLIN KERJA APARATUR SIPIL NEGARA DI DINAS PENGENDALIAN PENDUDUK DAN KELUARGA BERENCANA PROVINSI SULAWESI TENGAH
type: item
description: ABSTRACT This study aims to analyze the role of internal supervision in improving work discipline of State Civil Apparatus (ASN), examine the implementation of direct internal supervision, and examine the implementation of indirect internal supervision at the Population Control and Family Planning Office of Central Sulawesi Province. This study used a qualitative descriptive approach with data collection techniques through in-depth interviews, observation, and documentation of six key informants. The results indicate that internal supervision has played a role in improving work discipline of State Civil Apparatus, but this role is not fully optimal because supervision tends to be corrective rather than preventive. Direct internal supervision is the most dominant and relatively effective form of supervision in improving work discipline of State Civil Apparatus because it allows leaders to directly monitor and correct employee work behavior. Meanwhile, indirect internal supervision has not yet functioned optimally because written and verbal reports are still administrative in nature and have not been consistently followed up as a basis for employee evaluation and development. Keywords: Internal Supervision, Work Discipline, and Supervision
subject: Articles
  topic: section
creator: Sarini
creator: Rudin. M
creator: Muzakir Tawil
rights: Copyright (c) 2026 JPM (Jurnal Pascasarjana Manajemen) https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2026-01-24
publication date: 2026-01-24
starting page: 619
ending page: 642

PENGARUH ELEKTRONIFIKASI TRANSAKSI DAN TRANSPARANSI TERHADAP PENDAPATAN ASLI DAERAH PROVINSI SULAWESI TENGAH (Studi Pada Perangkat Daerah TP2DD)
type: item
description: The purpose of this study is to examine and analyze the effect of transaction electronification on the Local Own-source Revenue (PAD) of Central Sulawesi Province, to examine and analyze the effect of transparency on the Local Own-source Revenue (PAD) of Central Sulawesi Province, as well as to analyze the simultaneous effect of transaction electronification and transparency on the Local Own-source Revenue (PAD) of Central Sulawesi Province. The type of research used is quantitative research. The data analysis methods employed include descriptive statistics, validity test, reliability test, classical assumption tests, and multiple linear regression analysis processed using the Statistical Package for the Social Sciences (SPSS) version 25. Hypothesis testing was conducted using the t-test (partial) and F-test (simultaneous). Data were collected through the distribution of questionnaires to respondents. The number of respondents in this study was 82, originating from regional apparatus in Central Sulawesi Province. The research results show that partially, transaction electronification has a positive and significant effect on the increase of Local Own-Source Revenue (PAD) of Central Sulawesi Province, and transparency also has a positive and significant effect on the increase of Local Own-Source Revenue (PAD) of Central Sulawesi Province. Simultaneously, transaction electronification and transparency have a positive and significant effect on the increase of Local Own-Source Revenue (PAD) of Central Sulawesi Province. This indicates that the implementation of a cashless transaction system supported by transparency in regional financial management can enhance effectiveness, efficiency, and the optimization of regional revenue. Keywords: Transaction Electronification, Transparency, Local Own Source Revenue, Local Government.
subject: Articles
  topic: section
creator: Dian Savitri Usman
creator: Rudin M
creator: Muhammad Darma Halwi
rights: Copyright (c) 2026 JPM (Jurnal Pascasarjana Manajemen) https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2026-01-24
publication date: 2026-01-24
starting page: 584
ending page: 619

PENGEMBANGAN SUMBER DAYA MANUSIA BERBASIS KINERJA PADA APARATUR SIPIL NEGARA BIRO UMUM SEKRETARIAT PROVINSI SULAWESI TENGAH
type: item
description: Performance-based human resource development is a strategic aspect in improving the performance of Civil Servants (Aparatur Sipil Negara/ASN) in order to support the achievement of governmental organizational goals. This study aims to analyze performance-based human resource development of ASN at the General Bureau of the Regional Secretariat of Central Sulawesi Province, as well as to identify the inhibiting and supporting factors in its implementation. This research employs a descriptive qualitative approach with data collection techniques including in-depth interviews, observation, and documentation. The research informants consist of the Head of Bureau, Heads of Divisions, Heads of Subdivisions, Administrative Staff, and Operational Staff. The results of the study indicate that performance-based human resource development of ASN has been implemented through the aspects of learning, training, development, and education. These four aspects contribute to improving task comprehension, work discipline, independence, and analytical abilities of ASN in performing their duties. However, human resource development has not yet been systematically integrated with performance management and career planning. The inhibiting factors include high workload, limited opportunities to participate in training and education, time constraints, and uneven employee motivation. Keywords: human resource development, ASN performance, learning, training, development, education.
subject: Articles
  topic: section
creator: Rizky Ramadhan
creator: Rudin.M
creator: I Nyoman Swedana
rights: Copyright (c) 2026 JPM (Jurnal Pascasarjana Manajemen) https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2026-01-28
publication date: 2026-01-28
starting page: 563
ending page: 584

ANALISIS PENGEMBANGAN KARIR DALAM MENINGKATKAN KINERJA ASN DI KANTOR DINAS KEBUDAYAAN PROVINSI SULAWESI TENGAH
type: item
description: This study aims to analyze career development policies and strategies in an effort to improve the performance of Civil Servants (ASN) at the Central Sulawesi Provincial Department of Culture. The research approach uses a qualitative method with interviews and questionnaire distribution techniques, supported by relevant theoretical studies. The research findings indicate that ASN career development policies at the Central Sulawesi Provincial Department of Culture are based on the merit system principles in accordance with Law No. 5 of 2014 on Civil Servants, which include educational qualifications, job competencies, performance assessment, structural and functional career paths, training, and work performance evaluation. The implementation of these policies impacts increased professionalism, proper employee placement, and improved quality of cultural services. The strategies applied to enhance the effectiveness of career development include strategies based on qualifications, competencies, work assessment, and needs agencies, as well as supporting strategies such as the use of technology, advanced training, and cross-agency collaboration networks. The research results also indicate that strengthening institutions and collaborating with various stakeholders play an important role in supporting the enhancement of civil servant capabilities and the quality of public services in the field of culture. Thus, integrated and strategic career development for civil servants contributes significantly to improving organizational performance and achieving the goals of cultural programs in Central Sulawesi Province. Keywords: career development and performance
subject: Articles
  topic: section
creator: Adelta Ayu Pramitha
creator: Rudin.M
creator: I Nyoman Swedana
rights: Copyright (c) 2026 JPM (Jurnal Pascasarjana Manajemen) https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2026-01-29
publication date: 2026-01-29
starting page: 557
ending page: 573

OPTIMALISASI SISTEM INFORMASI APARATUR SIPIL NEGARA (SIAP SULTENG) DALAM PENGELOLAAN DATA KEPEGAWAIAN
type: item
description: This study aims to analyze the utilization of the Sulteng Apparatus Information System (SIAp) application in supporting personnel data management at the Regional Civil Service Agency of Central Sulawesi Province. The research uses a qualitative approach with a case study method. Data collection techniques were carried out through in-depth interviews, observation, and documentation, while data analysis used the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. The results of the study indicate that the utilization of SIAp Sulteng is supported by the presence of civil servant management digitalization policies, leadership commitment, availability of infrastructure, and integrated application features, thus enhancing the efficiency and accuracy of personnel data management. However, the implementation of the application still faces several obstacles, including low digital literacy among some civil servants, suboptimal dissemination and training, technical system and network constraints, and incomplete the consistency of data updates, as well as the ongoing manual administrative processes. This study concludes that optimizing the use of SIAp Sulteng requires an integrated improvement in system quality, information quality, and service quality, as well as strengthening human resource capacity so that the application can have a tangible impact on the effectiveness of services and personnel decision-making. Keywords: personnel information system, civil servant management, system quality, public service, digitalization.
subject: Articles
  topic: section
creator: Moh. Rezal Rahmandi Rampadio
rights: Copyright (c) 2026 JPM (Jurnal Pascasarjana Manajemen) https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2026-01-28
publication date: 2026-01-28
starting page: 536
ending page: 557

PENGARUH WORK-LIFE BALANCE DAN FASILITAS KERJA TERHADAP KINERJA PEGAWAI DINAS PEMBERDAYAAN PEREMPUAN DAN PERLINDUNGAN ANAK PROVINSI SULAWESI TENGAH
type: item
description: The objectives of this study are (1) To understand and analyze the simultaneous effect of work-life balance and work facilities on employee performance at the Office of Women's Empowerment and Child Protection of Central Sulawesi Province. (2) To understand and analyze the partial effect of work-life balance on employee performance at the Office of Women's Empowerment and Child Protection of Central Sulawesi Province. (3) To understand and analyze the partial effect of work facilities on employee performance at the Office of Women's Empowerment and Child Protection of Central Sulawesi Province. This research is quantitative research with a population of 111 people. Data collection consisted of observation, questionnaires, and documentation. The results of the study concluded; (1) Work-life balance and work facilities have a significant effect on employee performance at the Office of Women's Empowerment and Child Protection of Central Sulawesi Province. (2) Work-life Balance has a significant effect on the performance of employees at the Women’s Empowerment and Child Protection Agency of Central Sulawesi Province. Work-life balance and work facilities have a significant effect on the performance of employees at the Women’s Empowerment and Child Protection Agency of Central Sulawesi Province. Keywords: Work-Life Balance, Work Facilities, and Employee Performance.
subject: Articles
  topic: section
creator: Fadlun
creator: Rudin.M
creator: Muhammad Darma Halwi
rights: Copyright (c) 2026 JPM (Jurnal Pascasarjana Manajemen) https://creativecommons.org/licenses/by-nc-sa/4.0/
date: 2026-01-28
publication date: 2026-01-28
starting page: 513
ending page: 536