https://www.jurnal.ilrscentre.or.id/index.php/mars/issue/feed Management and Accounting Research Journal 2025-04-23T07:34:21+07:00 Muhammad Nurhadi N muhammadnurhadin@ilrscentre.or.id Open Journal Systems <p><strong>MARS Journal (Management and Accounting Research Journal)</strong> merupakan Jurnal Ilmiah pada Bidang Manajemen dan Akuntansi yang berada dibawah naungan I<strong>nstitute Laboratory of Research and Statistics Centre (ILRSC)</strong>. Jurnal ini dikelola oleh para akademis dan praktisi yang berasal dari berbagai latar belakang perguruan tinggi dan institusi swasta / negeri lainnya di indonesia. <strong>MARS Journal terbit sebanyak 3 (Tiga) kali dalam satu tahun yaitu periode 1 di bulan Februari, periode 2 di bulan Juni dan periode 3 di bulan Oktober.</strong> Jurnal ini menargetkan setiap issues minimal terdiri dari 10 artikel per volume secara konsisten setiap kali penerbitan.</p> https://www.jurnal.ilrscentre.or.id/index.php/mars/article/view/2 Pengaruh Kepuasan Kerja Karyawan terhadap Kelayakan Bisnis UMKM Kuliner Bakso 2025-04-09T13:38:19+07:00 Saharuddin Saharuddin saharstieamkop@gmail.com Andi Salmiahfiyah saharstieamkop@gmail.com Susilawati Susilawati saharstieamkop@gmail.com Dyah Aliah Rezky saharstieamkop@gmail.com <p><em>The purpose of this study is to determine the impact of employee job satisfaction on the feasibility of MSME firms in Makassar. The variables in this study are employee job satisfaction (x) and company feasibility (y). The population of this study is all about Makassar. The sampling technology used a proportional sampling technique using 37 samples. The data recording techniques used were questionnaires. The data analysis techniques used are hypothetical tests consisting of simple linear regression analysis, coefficients of determination, and T-test. Based on the results of a simple linear regression analysis, the equation model y = 3.345 +0.825x is obtained. In other words, for each additional job satisfaction value, the company's feasibility value increases by 0.825. From the analysis of the coefficient of determination (R2), the value R2 = 61.4% is preserved. In other words, employee job satisfaction contributes 61.4% to the company's ability to live, with the remaining 38.6% being influenced by other factors. In the meantime, a significant value of 0,000 from the results of the t-test analysis.</em></p> 2025-04-09T00:00:00+07:00 Copyright (c) 2025 Management and Accounting Research Journal https://www.jurnal.ilrscentre.or.id/index.php/mars/article/view/3 Analisis Kelayakan Bisnis UMKM Perikanan Olahan 2025-04-09T13:45:58+07:00 Saharuddin Saharuddin saharstieamkop@gmail.com Amrullah Amrullah saharstieamkop@gmail.com Gavin Xyla saharstieamkop@gmail.com Muhammad Taufiq Hidayatullah saharstieamkop@gmail.com <p><em>This study aims to analyze the feasibility of the processed fishery MSME business in Makassar City. This study uses a qualitative method with a case study approach, where data is collected through in-depth interviews, field observations, and document analysis. The research sample consisted of 10 processed fisheries MSMEs, 2 representatives from the Makassar City Fisheries Office, and 1 exporter in collaboration with local MSMEs. Data analysis is carried out with a qualitative descriptive approach to identify opportunities, challenges, and business development strategies. The results of the study show that processed fishery MSMEs in Makassar have considerable export potential, especially to ASEAN countries such as Malaysia and Singapore. However, only a small number of MSMEs have managed to penetrate the export market because they have not met international standards such as HACCP and ISO 22000. The main obstacles faced by MSMEs include fluctuations in raw materials, limited production equipment, low use of digital marketing, and complex export regulations. The conclusion of this study is that despite many obstacles, processed fisheries MSMEs still have good business prospects if supported by improved production technology, wider market access, and assistance in fulfilling export regulations and certifications.</em></p> 2025-04-09T00:00:00+07:00 Copyright (c) 2025 Management and Accounting Research Journal https://www.jurnal.ilrscentre.or.id/index.php/mars/article/view/4 Analisis Kepuasan Kerja dalam Meningkatkan Produktivitas Kerja Karyawan 2025-04-09T16:11:06+07:00 Iin Rusdiana iinrosdiana60@gmail.com Makkira Makkira iinrosdiana60@gmail.com Asriani Asriani iinrosdiana60@gmail.com <p><em>The research aims to analyz job satisfaction increases employee productivity at CV. Anna Skin Clinic Makassar. Where job satisfaction is related to the emotional state of employees in their work, good job satisfaction can increase employee productivity itself. This research uses qualitative methods. With data collection carried out using observation, interviews and documentation. With 6 informants, namely 3 employees, 1 doctor, 1 manager and 1 customer. Based on the research results, it shows that there are still some employees who still feel dissatisfied with their work, namely with the work environment, such as employee rest areas which are still inadequate, and then there is also the issue of salary. This certainly hinders employee productivity from being further improved, because even though based on secondary data that researchers obtained, namely reports on the number of patients in 2 years, employee productivity is still increasing. Therefore, if the company can maximize employee job satisfaction, employee productivity will experience an even higher increase, where the principle of employee productivity will be better than the previous day.</em></p> 2025-04-09T16:11:06+07:00 Copyright (c) 2025 Management and Accounting Research Journal https://www.jurnal.ilrscentre.or.id/index.php/mars/article/view/5 Pengaruh Stress Kerja terhadap Kinerja Pegawai 2025-04-09T16:13:37+07:00 Muhammad Sahrul Salam sahrulsalam66@gmail.com Junaidin Junaidin sahrulsalam66@gmail.com Muhammad Saleh sahrulsalam66@gmail.com <p><em>This research aims to determine whether there is a negative and significant influence between work stress on employee performance to the Population and Civil Registration Service at Selayar Islands Regency. This research uses a quantitative approach. The data source in this research is primary data. This primary data was obtained through the results of a questionnaire given to respondents. The number of samples in this research was 59 respondents. The sampling method uses saturated sampling. The data analysis methods used are data quality testing, classical assumption testing, and hypothesis testing. The results of the research show that work stress has no effect on the performance of employees to the Population and Civil Registration Service at Selayar Islands Regency.</em></p> 2025-04-09T16:13:37+07:00 Copyright (c) 2025 Management and Accounting Research Journal https://www.jurnal.ilrscentre.or.id/index.php/mars/article/view/6 Pengaruh Lingkungan Kerja dan Digitalisasi Layanan terhadap Kinerja Pegawai 2025-04-09T16:16:17+07:00 Muhammad Hidayat dandiabc321@gmail.com Solihin Mattalatta dandiabc321@gmail.com Andi Firmansyah dandiabc321@gmail.com <p><em>This research aims to identify and analyze the influence of the Work Environment and Service Digitalization on the Performance of Soppeng Regency PDAM Employees. This research uses quantitative methods with data collection methods carried out by distributing questionnaires via email. The sample used in this research was 70 respondents from PDAM Soppeng Regency employees, using a purposive sampling technique. The results of the research show that work environment variables and service digitalization have a significant effect on the performance of PDAM Soppeng Regency employees (Y) R Square 0.199 which means 19.9%. The calculated t value was 2.857 &gt; 1.996 with a significant value of 0.006 &gt; 0.05. The work environment (X1) has a significant positive effect on employee performance. The calculated t value was 1.648 &lt; 1.996 with a significant value of 0.104 &lt; 0.05. Service digitalization (X2) has an insignificant positive effect on employee performance.</em></p> 2025-04-09T16:16:17+07:00 Copyright (c) 2025 Management and Accounting Research Journal https://www.jurnal.ilrscentre.or.id/index.php/mars/article/view/7 Perspeketif Gen Z dan Millennial dalam Pengambilan Keputusan Penggunaan Paylater OVO Finansial 2025-04-16T08:13:08+07:00 Andi Hidayat yayatdesta@gmail.com Apriyanti Putri Wulandari yayatdesta@gmail.com Rini Wulandari yayatdesta@gmail.com Toni Saputra yayatdesta@gmail.com <p>This study aims to explore the perspective of Gen z and Millennials in making decisions on the use of ovo paylater. In today's rapidly evolving digital era, installment-based payment services such as ovo paylater have become one of the popular choices among Gen z and Millennials. The object of this research is in Makassar City with the research subjects being Generation Z and Millennials, with a sample of 100 respondents. This study uses a quantitative approach by filling out a questionnaire to collect data from respondents from two generation groups with a data analysis technique using sample test analysis paired with JASP 0.3.1 software application. The findings of this study show that there is an insignificant difference between Gen Z and Millennials in making decisions to use ovo paylater in Makassar City.</p> 2025-04-16T00:00:00+07:00 Copyright (c) 2025 Management and Accounting Research Journal https://www.jurnal.ilrscentre.or.id/index.php/mars/article/view/8 Efektifitas Motivasi dan Kecerdasan Emosinal dalam Meningkatkan Kinerja Pegawai 2025-04-16T08:16:04+07:00 Safri Tahir safritahir71@gmail.com Muhammad Ramli safritahir71@gmail.com <p><em>This study aims to analyse the effect of reward, motivation, and emotional intelligence on employee performance. The independent variables studied include rewards (financial and non-financial rewards), motivation (internal and external motivation), and emotional intelligence (the ability to recognise and manage emotions). This research uses a quantitative approach with a survey method involving 50 employees from various divisions as respondents. Data were analysed using multiple linear regression. The results showed that rewards, motivation, and emotional intelligence partially and simultaneously had a positive and significant effect on employee performance. The motivation variable has the greatest influence with a β coefficient value of 0.420, followed by reward with a β value of 0.350, and emotional intelligence with a β value of 0.300. This shows that the right reward, strong motivation, and the ability to manage emotions effectively can improve employee productivity and work quality. The findings of this study provide practicality for organisational management to take policies that pay attention to these three factors to improve employee performance. Emotional intelligence development programmes, fair rewards, and strategies to increase work motivation need to be considered in human resource management. This study also recommends further research by considering moderating and mediating variables to obtain more comprehensive results.</em></p> 2025-04-16T00:00:00+07:00 Copyright (c) 2025 Management and Accounting Research Journal https://www.jurnal.ilrscentre.or.id/index.php/mars/article/view/9 Pengaruh Kualitas Produk dan Suasana Toko terhadap Kepuasan Pelanggan 2025-04-23T07:34:21+07:00 Rusli Rusli ruslimamuju42@gmail.com Desi Aguslia ruslimamuju42@gmail.com Nuralam Nirwana ruslimamuju42@gmail.com <p><em>This study aims to determine the effect of product quality and store atmosphere on customer satisfaction. Data collection was carried out through qualitative methods, namely by distributing questionnaires to customers. The sample in this study were 50 respondents. The results of the analysis using multiple linear regression obtained the results that product quality and store atmosphere simultaneously affect customer satisfaction. This is indicated by the calculated F value (58.713)&gt; F table (3.20) and the sig value is smaller than the probability value of 0.05 or 0.000 &lt;0.05, so hypothesis one in this study is accepted. Product quality variables partially have no significant effect on customer satisfaction. This is indicated by the calculated t value (-1.075) &lt; t table 1.677 with a sig value of 0.288&gt; 0.05. So hypothesis two in this study is not accepted. Store atmosphere variables partially have a significant effect on customer satisfaction. This is evidenced by the t value, namely 10.754&gt; 1.677 and a sig value of 0.000 &lt;0.05. Then hypothesis three is accepted. Based on the coefficient of determination, it can be concluded that the variables of product quality and store atmosphere have an effect of 71.4%, while the remaining 28.6% is influenced by other variables not examined.</em></p> 2025-04-23T00:00:00+07:00 Copyright (c) 2025 Management and Accounting Research Journal