Point of View Research Management http://www.journal.accountingpointofview.id/index.php/POVREMA <p style="background-color: #ffffff; text-align: justify; font-size: 13px; color: black; /*! */height: 120px; padding-top: 1px; margin-top: 1px; margin-bottom: 1px; width: 600px;"><strong>Point Of View Research Management</strong> <strong>[POVREMA] is an open access with e-ISSN number <a href="https://drive.google.com/file/d/16Py2ImRn8w3QbvuhxII3wk0_ZTrNHQIh/view?usp=sharing" target="_blank" rel="noopener">2722-791X</a>. This Journal published in (February, Mey, August and November). The scope of journal is: Finance and wealth management, Marketing, Human Resource Management, Strategic Management, Operations, Entrepreneurship,&nbsp; Banking Ethics, Banking Operation and Management.</strong></p> <hr> Accounting Point of View en-US Point of View Research Management 2722-791X The Effect of Discounts on Customer Loyalty through Consumer Purchase Interest at Panakkukang Mall, Makassar http://www.journal.accountingpointofview.id/index.php/POVREMA/article/view/393 <table width="601"> <tbody> <tr> <td width="402"> <p>This study aims to examine the effect of discount provision on customer loyalty through purchase intention in a shopping mall context. The research is designed to test the hypothesis that purchase intention mediates the relationship between discount strategies and customer loyalty. A quantitative causal research design was employed, using a survey method to collect primary data from 100 respondents who had made purchases during discount periods at Mall Panakkukang Makassar, Indonesia. Data were collected using structured questionnaires and analyzed through regression-based mediation analysis. The findings reveal that discount provision positively influences purchase intention, while customer loyalty is shaped indirectly through purchase intention rather than directly by discounts. These results indicate that discounts primarily function as short-term stimuli that enhance consumers’ intention to purchase, which subsequently contributes to the development of customer loyalty. The study highlights the importance of understanding the behavioral mechanism underlying loyalty formation, particularly in physical retail environments. Practically, the findings suggest that retailers and mall managers should design discount strategies that strengthen consumers’ purchase intention to foster sustainable customer loyalty rather than relying solely on price reductions. This study also provides a foundation for future research to explore additional behavioral and contextual factors influencing customer loyalty across different retail settings.</p> </td> </tr> </tbody> </table> Arafat Fauzi Junaidin Dewi Sartika Copyright (c) 2025 Point of View Research Management https://creativecommons.org/licenses/by/4.0 2025-12-23 2025-12-23 7 1 1 9 Analysis of the Influence of Intellectual Ability and Organizational Commitment on Employee Performance through Organizational Justice and Political Skills in the Education Office of West Papua Province http://www.journal.accountingpointofview.id/index.php/POVREMA/article/view/394 <table width="601"> <tbody> <tr> <td width="402"> <p>This study aims to analyze the effect of intellectual ability and organizational commitment on employee performance through organizational justice and political skills in the education department. The research employs a quantitative approach using a survey method, with data collected from employees working in a public education institution. Structural Equation Modeling (SEM) was applied to examine both direct and indirect relationships among the variables. The results indicate that intellectual ability and organizational commitment have a significant effect on employee performance, both directly and indirectly through organizational justice and political skills. Organizational justice and political skills function as important mediating variables that strengthen the relationship between individual capabilities, organizational attitudes, and performance outcomes. The findings demonstrate that employees’ perceptions of fairness and their ability to navigate organizational dynamics play a critical role in translating intellectual capacity and commitment into higher performance. This study contributes to the human resource management literature by integrating cognitive, attitudinal, and social–political factors within a single analytical framework, particularly in the context of public sector organizations. Practically, the results suggest that education departments should enhance employee performance by developing intellectual competencies, strengthening organizational commitment, fostering fair organizational practices, and improving political skills. Future research may expand the model by incorporating additional contextual or leadership-related variables.</p> </td> </tr> </tbody> </table> Ansar Barnabas Dowansiba Roni Herison Kurniawaty Mattalatta Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0 2026-01-01 2026-01-01 7 1 10 19 The Effect of Cash Flow and Net Income on Stock Prices of Retail Sector Companies Listed on the Indonesia Stock Exchange (BEI) during the 2020–2023 Period http://www.journal.accountingpointofview.id/index.php/POVREMA/article/view/396 <p><strong>Purpose:</strong> This study aims to analyze and examine the effect of cash flow and net income on stock prices in retail sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023.</p> <p><strong>Research Design and Methodology:</strong> The study employs a quantitative descriptive research approach using a multiple linear regression model. Secondary data were obtained from published financial statements of retail companies listed on the IDX. Data analysis was conducted using the Statistical Package for the Social Sciences (SPSS) version 26 to test both partial and simultaneous effects of the independent variables on stock prices.</p> <p><strong>Findings and Discussion</strong>: The results indicate that cash flow does not have a positive and significant effect on stock prices, suggesting that an increase in cash flow does not necessarily lead to an increase in stock prices. In contrast, net income has a positive and significant effect on stock prices, indicating that higher net income is associated with higher stock prices. Furthermore, the findings show that cash flow and net income jointly have a significant influence on stock prices.</p> <p><strong>Implications:</strong> These findings imply that investors in the retail sector place greater emphasis on net income than on cash flow when making investment decisions. For companies, improving profitability may be more effective in enhancing stock value than focusing solely on cash flow performance. This study also provides empirical evidence that can support financial decision-making and future research related to stock price determinants in emerging markets.</p> Bartolomeus Andi Syahruddin Amrullah Copyright (c) 2026 Point of View Research Management https://creativecommons.org/licenses/by/4.0 2026-01-13 2026-01-13 7 1 20 26 The Effect of internship Experience and skills on student work readiness at STIE AMKOP Makassar http://www.journal.accountingpointofview.id/index.php/POVREMA/article/view/397 <p><strong>Purpose:</strong> This study aims to examine the individual and combined effects of internships and skills on students’ readiness to enter the workforce.</p> <p><strong>Research Design and Methodology:</strong> A quantitative research design was employed, involving 83 student respondents. Data were collected through structured questionnaires and analyzed using multiple linear regression with the assistance of SPSS version 25.</p> <p><strong>Findings and Discussion</strong>: The results indicate that internships and skills each have a positive and statistically significant effect on students’ work readiness. When analyzed simultaneously, both variables demonstrate a strong combined influence on readiness for employment. Among the two predictors, skills emerged as the most dominant factor, emphasizing the critical role of technical competence, communication abilities, and individual responsibility in preparing students for professional work environments.</p> <p><strong>Implications:</strong> The findings suggest that active participation in internship programs and the development of relevant skills are essential strategies for enhancing students’ readiness to face the demands and challenges of the workforce. Educational institutions are therefore encouraged to strengthen internship opportunities and integrate skill-based learning into their curricula to better prepare graduates for professional careers.</p> CahyaniPramestia Maharani Syarifuddin Andi Firmansyah Copyright (c) 2026 Point of View Research Management https://creativecommons.org/licenses/by/4.0 2026-01-13 2026-01-13 7 1 27 33 The Effect of Brand Image, Taste, and Service Quality on Consumer Satisfaction at Hisana Fried Chicken Makassar http://www.journal.accountingpointofview.id/index.php/POVREMA/article/view/398 <p><strong>Purpose:</strong> This study aims to analyze the effect of brand image, taste, and service quality on consumer satisfaction at Hisana Fried Chicken Makassar.</p> <p><strong>Research Design and Methodology:</strong> The study employs a quantitative approach. Primary data were collected using questionnaires, and purposive sampling was applied to select 86 respondents. Data were analyzed using descriptive statistics and multiple linear regression analysis with IBM SPSS version 21 for Windows.</p> <p><strong>Findings and Discussion</strong>: The results indicate that brand image does not have a positive or significant effect on consumer satisfaction. In contrast, taste and service quality have a positive and significant impact on consumer satisfaction.</p> <p><strong>Implications:</strong> These findings suggest that improving taste and service quality should be prioritized to enhance consumer satisfaction, while brand image alone may not significantly influence consumer perceptions.</p> Muhammad Dedy Miswar Nurnaimah Mattalatta Copyright (c) 2026 Point of View Research Management https://creativecommons.org/licenses/by/4.0 2026-01-13 2026-01-13 7 1 34 40 Implementing Financial Management in Increasing Community Participation through Village Fund Accountability, in Taloto Village, Seko District, North Luwu Regency http://www.journal.accountingpointofview.id/index.php/POVREMA/article/view/399 <p><strong>Purpose:</strong> This study aims to examine the effect of Budget, Financing, and Revenue on Accountability, and how these factors contribute to increasing community participation in Taloto Village, Seko District, North Luwu Regency.</p> <p><strong>Research Design and Methodology:</strong> This research employed a quantitative approach with a focus on individuals within a group. Data were analyzed using multiple linear regression analysis with the assistance of SPSS 25. A total of 92 respondents were sampled for this study.</p> <p><strong>Findings and Discussion</strong>: The results indicate that Budget does not have a significant effect on Accountability, and Financing also does not significantly influence Accountability. However, Revenue has a significant positive impact on Accountability. Furthermore, Accountability significantly affects community participation. When analyzed simultaneously, Budget, Financing, Revenue, and Accountability together have a significant effect on community participation.</p> <p><strong>Implications:</strong> The findings suggest that while Budget and Financing alone may not directly enhance accountability, Revenue plays a crucial role in strengthening accountability, which in turn promotes greater community participation. Policy-makers and village administrators should focus on optimizing revenue management and accountability mechanisms to encourage active community involvement in local governance.</p> gibeon mangngiri Edwin Basmar Harlina Liong Copyright (c) 2026 Point of View Research Management https://creativecommons.org/licenses/by/4.0 2026-01-14 2026-01-14 7 1 41 47 The Effect of Work Environment and Work Discipline on Employee Performance at PT Pegadaian, Bontoala Branch, Makassar http://www.journal.accountingpointofview.id/index.php/POVREMA/article/view/400 <p><strong>Purpose:</strong> This study aims to analyze the effect of the work environment and work discipline on employee performance at PT Pegadaian, Bontoala Branch, Makassar. The study also seeks to identify which variable has the most dominant influence on employee performance.</p> <p><strong>Research Design and Methodology:</strong> This research employs a quantitative approach using an associative research design to examine the relationships between independent variables (work environment and work discipline) and the dependent variable (employee performance). The population consists of all employees of PT Pegadaian, Bontoala Branch, Makassar, who were selected as respondents using a saturated sampling technique. Data were collected through questionnaires and analyzed using SPSS (Statistical Product and Service Solutions) version 26. The data analysis techniques included validity and reliability tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination.</p> <p><strong>Findings and Discussion</strong>: The results indicate that the work environment does not have a significant effect on employee performance. In contrast, work discipline has a positive and significant effect on employee performance. Simultaneously, the work environment and work discipline influence employee performance, with work discipline emerging as the most dominant factor affecting performance.</p> <p><strong>Implications:</strong> The findings imply that improving employee performance at PT Pegadaian, Bontoala Branch, Makassar, is more effectively achieved by strengthening work discipline rather than focusing solely on improving the work environment. Therefore, management is encouraged to prioritize policies and strategies that enhance employee discipline to achieve optimal performance outcomes.</p> Hamirah Junaidin Heriyanti Mustafa Copyright (c) 2026 Point of View Research Management https://creativecommons.org/licenses/by/4.0 2026-01-14 2026-01-14 7 1 48 54 Marketing Strategy in Tourism Development Using the SWOT Analysis Method at Sinjai Regency Tourism and Culture Office http://www.journal.accountingpointofview.id/index.php/POVREMA/article/view/401 <p><strong>Purpose:</strong> This study aims to analyze the tourism marketing strategies employed by the Sinjai Regency Tourism and Culture Office through a SWOT analysis framework to support sustainable tourism development.</p> <p><strong>Research Design and Methodology:</strong> The research adopts a descriptive qualitative design. Data were collected through semi-structured interviews with key stakeholders, field observations at tourism destinations, and document analysis of official reports and policy documents. The collected data were analyzed using SWOT analysis to identify internal strengths and weaknesses as well as external opportunities and threats influencing tourism marketing strategies.</p> <p><strong>Findings and Discussion</strong>: The findings indicate that tourism marketing efforts in Sinjai Regency are primarily focused on promotional activities, including the organization of cultural events, the use of social media platforms, and inter-agency collaboration. However, these strategies have not been implemented consistently or optimally. The SWOT analysis reveals that the region’s tourism sector is strengthened by abundant natural and cultural resources, strong community participation, and the existence of flagship tourism events. Nevertheless, several weaknesses persist, particularly limited digital marketing intensity, budget constraints, and inadequate tourism infrastructure. Opportunities arise from the increasing demand for nature-based and cultural tourism, advancements in information technology, and supportive government policies. At the same time, the sector faces external threats such as competition from other destinations, changing tourist preferences, and limited accessibility.</p> <p><strong>Implications:</strong> The study highlights the importance of developing an integrated tourism marketing strategy that maximizes strengths and opportunities while addressing weaknesses and mitigating threats. Strategic recommendations include strengthening digital promotion, improving infrastructure, enhancing destination branding, and fostering partnerships with private stakeholders and local communities.</p> Husnul Khatima Solihin Matalatta Ambo Rappe Muhammad Kadafi R Copyright (c) 2026 Point of View Research Management https://creativecommons.org/licenses/by/4.0 2026-01-15 2026-01-15 7 1 55 61 Analysis of Budget Realization on the Performance of the Regional Government at Enrekang Regency for the Fiscal Year 2021–2023 in South Sulawesi Province http://www.journal.accountingpointofview.id/index.php/POVREMA/article/view/402 <p><strong>Purpose:</strong> This study aims to examine the dynamics of budget realization and its relationship with the performance of the Regional Government in Enrekang Regency during the fiscal years 2021–2023. Specifically, it investigates how financial management indicators reflect the efficiency, independence, and development priorities of the regional government.</p> <p><strong>Research Design and Methodology:</strong> The study focuses on regional government agencies in Enrekang Regency and employs an analytical approach using a range of financial ratio indicators. Key ratios analyzed include budget efficiency, financial independence, fiscal decentralization, and expenditure harmony, which together provide a comprehensive assessment of the region’s fiscal performance.</p> <p><strong>Findings and Discussion</strong>: The analysis reveals that the management of Regional Original Revenue (PAD) remains largely ineffective. The budget efficiency ratio fluctuates between 90% and 100%, with an average of 98.88%, indicating relatively inefficient financial management. The financial independence ratio suggests a high reliance on external funding, while the fiscal decentralization ratio is very low, highlighting limited capacity for fiscal autonomy. Moreover, the expenditure harmony ratio shows a strong emphasis on operational expenditures over capital expenditures, which may constrain long-term developmental investments. These findings suggest that despite budget allocations, structural inefficiencies and dependence on external funds hinder the regional government’s overall performance.</p> <p><strong>Implications:</strong> The study underscores the need for improved fiscal management strategies in Enrekang Regency, particularly in enhancing revenue generation, promoting fiscal independence, and balancing operational and capital expenditures to support sustainable long-term development. These insights are valuable for policymakers aiming to strengthen regional financial governance and optimize budgetary outcomes.</p> Judia Anni Suryani Sitti Hartini Rachman Copyright (c) 2026 Point of View Research Management https://creativecommons.org/licenses/by/4.0 2026-01-15 2026-01-15 7 1 62 68 Business Development Strategy of B’Happy Pudding Based on SWOT Analysis: A Case Study of B’Happy Pudding Small Business in Tamamaung, Panakkukang District, Makassar City http://www.journal.accountingpointofview.id/index.php/POVREMA/article/view/403 <p><strong>Purpose:</strong> This study aims to analyse the development strategy of B’Happy Pudding in facing competition in the culinary industry by applying a SWOT (Strengths, Weaknesses, Opportunities, and Threats) analysis approach.</p> <p><strong>Research Design and Methodology:</strong> he research employs a qualitative research design. Data were collected through direct observation and in-depth interviews with the business owner and customers of B’Happy Pudding. The collected data were analysed using the SWOT framework to identify internal and external factors influencing the business and to formulate appropriate development strategies.</p> <p><strong>Findings and Discussion</strong>: The findings indicate that B’Happy Pudding’s main strengths include innovative bottled pudding products made from fresh fruit, attractive packaging design, and personalised customer service. Identified weaknesses, such as limited labour and production facilities, were addressed by implementing a pre-order system. Opportunities arising from the growth of digital markets and increasing demand for healthy food were utilised through active promotion on social media platforms. Meanwhile, threats from intense culinary competition and fluctuations in raw material prices were managed through cost efficiency and continuous flavour innovation. Based on the SWOT analysis, differentiation and focus strategies were identified as the most suitable approaches to enhance the business’s competitiveness.</p> <p><strong>Implications:</strong> The study provides practical implications for small and medium-sized culinary enterprises by demonstrating that SWOT analysis is an effective tool for developing competitive business strategies. Product differentiation, market focus, digital promotion, and continuous innovation are crucial for maintaining competitiveness and ensuring business sustainability in a highly competitive culinary market.</p> Maimonah Binti Nansir St. Hatidja Asriani Copyright (c) 2026 Point of View Research Management https://creativecommons.org/licenses/by/4.0 2026-01-15 2026-01-15 7 1 69 75 The Influence of Digital Payments and Self-Control on Saving Behavior of Generation Z: A Case Study of STIE AMKOP Makassar Students http://www.journal.accountingpointofview.id/index.php/POVREMA/article/view/404 <p><strong>Purpose:</strong> This study aims to examine the influence of digital payments and self-control on the saving behavior of Generation Z students at STIE Amkop Makassar.</p> <p><strong>Research Design and Methodology:</strong> A quantitative approach was employed, using multiple linear regression analysis to test the hypotheses. The study involved 284 student respondents, selected using Slovin’s formula. Data were collected through structured questionnaires and analyzed using IBM SPSS Statistics 27.</p> <p><strong>Findings and Discussion</strong>: The results indicate that digital payments have a significant effect on saving behavior. Additionally, self-control also shows a significant partial influence on saving behavior. The simultaneous analysis demonstrates that digital payments and self-control together have a significant impact on students’ saving behavior. These findings suggest that both technological payment methods and personal self-regulation play important roles in shaping financial habits among Generation Z students.</p> <p><strong>Implications:</strong> The study provides insights for educators, financial institutions, and policymakers to design strategies that promote effective saving habits among young adults, emphasizing the integration of digital payment platforms and programs to enhance self-control in financial decision-making.</p> Maya Muliani Nurdjanna Fadjrin U Nur Arini Susanti Copyright (c) 2026 Point of View Research Management https://creativecommons.org/licenses/by/4.0 2026-01-15 2026-01-15 7 1 76 82 The Effect of Excellent Service Training (Communication, First Aid, and Services for People with Disabilities) on Improving the Human Resources of Gojek Partners in Makassar City http://www.journal.accountingpointofview.id/index.php/POVREMA/article/view/405 <p><strong>Purpose:</strong> This study aims to examine the impact of excellent service training, including communication, first aid, and services for people with disabilities, on the improvement of human resources among Gojek partners in Makassar City.</p> <p><strong>Research Design and Methodology:</strong> A quantitative approach was employed, using a questionnaire distributed to 100 training participants. The collected data were analyzed using SPSS version 25 to determine the individual and combined effects of the training components.</p> <p><strong>Findings and Discussion</strong>: The results indicate that communication training and training on services for people with disabilities have a positive and significant effect on human resource improvement, while first aid training does not show a significant effect. Overall, the combined excellent service training program significantly enhances the competence and performance of Gojek partners in Makassar City.</p> <p><strong>Implications:</strong> These findings suggest that well-structured service training, particularly in communication and disability services, can effectively improve the skills and performance of ride-hailing partners, providing insights for training program design and human resource development strategies in the service sector.</p> Nurul Natasya Putri Amrullah Abdul Syukur Muhammad Kadafi R Copyright (c) 2026 Point of View Research Management https://creativecommons.org/licenses/by/4.0 2026-01-15 2026-01-15 7 1 82 89 Analysis of Pricing and Sales Volume to Enhance Profitability at PT. Star Sparta Indonesia, Makassar Branch http://www.journal.accountingpointofview.id/index.php/POVREMA/article/view/406 <p><strong>Purpose:</strong> This study aims to analyze the effect of price and sales volume on profit growth at PT. Star Sparta Indonesia, Makassar Branch.</p> <p><strong>Research Design and Methodology:</strong> his research employed a descriptive quantitative approach using secondary data obtained from the company’s profit and loss statements and sales records for the period 2022–2024. Financial ratio analysis was applied as the primary data analysis method, with calculations performed manually using mathematical formulas, without the use of statistical software.</p> <p><strong>Findings and Discussion</strong>: he results indicate that the selling price per unit increased from 99,980 to 101,002, accompanied by growth in sales volume, which contributed to an increase in the net profit margin from 18.61% to 40.04%. However, a decline in sales toward the end of 2024 adversely affected the net profit margin. Overall, both price and sales volume significantly influenced the company’s profitability, demonstrating that strategic pricing and sales management are crucial for sustaining profit growth.</p> <p><strong>Implications:</strong> The findings suggest that PT. Star Sparta Indonesia should continue to monitor and adjust pricing and sales strategies to maintain and enhance profitability, particularly in response to fluctuating market conditions.</p> Riska Pasendeng Muhammad Yahya Atia Kirana Copyright (c) 2026 Point of View Research Management https://creativecommons.org/licenses/by/4.0 2026-01-15 2026-01-15 7 1 90 96 The Influence of the Work Environment and Work Motivation on Teacher Performance in Senior High Schools, Junior High Schools, and Elementary Schools in Malimongan, Luwu Regency http://www.journal.accountingpointofview.id/index.php/POVREMA/article/view/407 <p><strong>Purpose:</strong> This study aims to examine both the partial and simultaneous effects of the work environment and work motivation on teachers’ performance.</p> <p><strong>Research Design and Methodology:</strong> The research employed a quantitative approach. The sample consisted of 68 teachers selected as research respondents. Data were analyzed using statistical techniques with the assistance of SPSS version 27 to test both partial and simultaneous relationships among the variables.</p> <p><strong>Findings and Discussion</strong>: The results indicate that the work environment has a positive and significant effect on teachers’ performance. Similarly, work motivation also demonstrates a positive and significant influence on teachers’ performance. Simultaneously, the findings reveal that the work environment and work motivation together have a positive and significant effect on teachers’ performance, highlighting the importance of both factors in enhancing teacher effectiveness.</p> <p><strong>Implications:</strong> These findings suggest that educational institutions should focus on creating a supportive work environment and fostering teachers’ motivation to improve overall performance. School management and policymakers are encouraged to develop strategies and policies that enhance working conditions and motivational factors to achieve better educational outcomes.</p> Sainap Abdul Syukur Amar Sani MUHAMMAD R Copyright (c) 2026 Point of View Research Management https://creativecommons.org/licenses/by/4.0 2026-01-15 2026-01-15 7 1 97 103 Assessing the Role of Educational Background and Basic Accounting Training in Enhancing Accounting Understanding among Pre-Employment Card Participants, Wave 62 http://www.journal.accountingpointofview.id/index.php/POVREMA/article/view/408 <p><strong>Purpose:</strong> This study aims to examine the influence of educational background and Basic Accounting training on the level of accounting understanding among Kartu Prakerja participants batch 62.</p> <p><strong>Research Design and Methodology:</strong> The study employs a descriptive qualitative research design. Data were collected through observation, interviews, and documentation. The informants consisted of Kartu Prakerja participants batch 62 who had attended Basic Accounting training provided by the Skill Academy training institution.</p> <p><strong>Findings and Discussion</strong>: The findings reveal that educational background plays an important role in shaping participants’ accounting understanding. In addition, Basic Accounting training significantly improves participants’ comprehension of accounting concepts, particularly in basic accounting principles, financial bookkeeping, financial statement preparation, adjusting entries, and financial report visualization. Participants reported increased confidence in performing simple financial records and were able to prepare financial statements in accordance with basic accounting procedures.</p> <p><strong>Implications:</strong> These findings imply that Basic Accounting training is effective in enhancing accounting competence and practical financial skills among Kartu Prakerja participants. Therefore, such training programs should be continuously developed and optimized to support workforce readiness and financial literacy.</p> Theresia Y Samben Nur Arini Susanti Atia Kirana Copyright (c) 2026 Point of View Research Management https://creativecommons.org/licenses/by/4.0 2026-01-16 2026-01-16 7 1 104 111 The Influence of Work-Life Balance, Job Stress, and Employee Performance on PT. Borneo Celebes Abadi http://www.journal.accountingpointofview.id/index.php/POVREMA/article/view/409 <p><strong>Purpose:</strong> This study aims to examine the influence of work-life balance and job stress on employee performance at PT. Borneo Celebes Abadi.</p> <p><strong>Research Design and Methodology:</strong> A quantitative research approach with a survey method was employed. The population consisted of 83 employees, all of whom were included as the sample using a total sampling technique. Data were collected via a questionnaire based on indicators of work-life balance, job stress, and employee performance using a Likert scale. The data were analyzed using Statistical Product and Service Solutions (SPSS) version 25, employing multiple linear regression analysis, partial tests (t-test), simultaneous tests (F-test), and the coefficient of determination (R²).</p> <p><strong>Findings and Discussion</strong>: The results indicate that work-life balance has a positive and significant effect on employee performance, suggesting that better balance between work and personal life is associated with higher performance. Conversely, job stress has a negative effect on employee performance, indicating that higher stress levels reduce productivity. Simultaneously, both variables significantly influence employee performance at PT. Borneo Celebes Abadi. These findings highlight the critical role of managing work-life balance and controlling stress to enhance employee outcomes.</p> <p><strong>Implications:</strong> The study suggests that organizations should implement flexible work policies, employee wellness programs, and effective stress management systems to create a productive and sustainable work environment.</p> Fachri Ahmad Mussyahri Amrullah Saharuddin Copyright (c) 2026 Point of View Research Management https://creativecommons.org/licenses/by/4.0 2026-01-16 2026-01-16 7 1 112 118 The Influence of Motivation and Work Goals on Employee Performance at the South Sulawesi Provincial Food and Security Office http://www.journal.accountingpointofview.id/index.php/POVREMA/article/view/410 <p><strong>Purpose:</strong> This study aims to examine the influence of Motivation and Work Goals on Employee Performance. The research is grounded in the premise that work motivation and clearly defined work goals are critical in enhancing employee performance, particularly in achieving organizational objectives.</p> <p><strong>Research Design and Methodology:</strong> A quantitative approach was employed using a survey method through the distribution of questionnaires. The study population comprised 105 employees, and the sample was determined using the Slovin formula with a 5% margin of error, resulting in 84 respondents. The research instrument was a Likert-scale questionnaire (1–5) measuring indicators of motivation, work goals, and employee performance. Data were analyzed using multiple linear regression analysis with statistical software.</p> <p><strong>Findings and Discussion</strong>: The results indicate that, individually, Motivation positively and significantly affects Employee Performance, suggesting that higher employee motivation leads to improved performance. Similarly, Work Goals also exhibit a positive and significant effect, implying that clarity of work orientation, task understanding, and commitment enhances performance. When considered simultaneously, Motivation and Work Goals collectively have a significant positive impact on Employee Performance. These findings highlight that both intrinsic motivation and well-defined work goals are essential for increasing employee productivity.</p> <p><strong>Implications:</strong> The study concludes that organizations can enhance employee performance by implementing strategies to boost motivation, such as providing opportunities for self-development and recognizing achievements, as well as ensuring that work goals are clear, challenging, and aligned with organizational objectives.</p> Gavin Xyla Sitaniapessy Saharuddin Ambo Rappe Copyright (c) 2026 Point of View Research Management https://creativecommons.org/licenses/by/4.0 2026-01-16 2026-01-16 7 1 119 125 The Influence of Wages and Work Tenure on the Performance of Teachers and Staff at SMKN 6 Makassar http://www.journal.accountingpointofview.id/index.php/POVREMA/article/view/412 <p><strong>Purpose:</strong> this study investigates the effect of wages and work tenure on the performance of teachers and staff at SMKN 6 Makassar, examining both partial and simultaneous relationships.</p> <p><strong>Research Design and Methodology:</strong> a quantitative associative approach was employed with 43 respondents determined using the Slovin formula. Data were collected through a Likert-scale questionnaire and analyzed using validity and reliability tests, multiple linear regression, t-tests, and F-tests with SPSS 23.</p> <p><strong>Findings and Discussion</strong>: the results reveal that wages do not significantly affect performance, and work tenure also shows no significant influence. Simultaneously, wages and tenure together do not significantly impact performance. These findings highlight that teacher and staff performance is shaped more by non-financial aspects such as motivation, organizational culture, leadership, and the work environment.</p> <p><strong>Implications:</strong> this study suggests that improving performance in educational institutions requires greater emphasis on non-financial drivers rather than solely focusing on compensation or tenure. Future research should explore the role of intrinsic motivation, leadership styles, and organizational support systems to provide a more comprehensive understanding of performance determinants.</p> Abd Vahaad Nur Al Amri Yusrab Ardianto Sabban Muh Rizal Halim Copyright (c) 2026 Point of View Research Management https://creativecommons.org/licenses/by/4.0 2026-02-23 2026-02-23 7 1 131 137 Workload Analysis of Civil Servants in a Local Government Context: A Qualitative Study at Pa’jukukang District Office, Bantaeng Regency http://www.journal.accountingpointofview.id/index.php/POVREMA/article/view/413 <table width="601"> <tbody> <tr> <td width="402"> <p>Purpose: This study aims to analyze the workload of civil servants (ASN) at the Pa’jukukang District Office, Bantaeng Regency, and to examine whether the workload is appropriate in relation to the number, capacity, and competencies of existing employees. Research Design and Methodology: A descriptive qualitative approach was employed. Data were collected through in-depth interviews, direct observation, and documentation involving three civil servants representing different functional positions. Data analysis was conducted using data reduction, data display, and conclusion drawing, supported by source triangulation. Findings and Discussion: The findings indicate that the workload of civil servants is relatively high and dominated by administrative tasks that frequently accumulate within short periods. Task distribution has not fully considered employees’ competencies, educational backgrounds, and individual capacities, resulting in inefficiency and work pressure. Several civil servants are required to perform duties outside their areas of expertise. Implications: The study highlights the importance of periodic workload analysis and restructuring task allocation based on employee competencies to improve efficiency and public service delivery.</p> </td> </tr> </tbody> </table> Ahmad Faiq Alwahid Roni Herison Syarifuddin Copyright (c) 2026-01-13 2026-01-13 7 1 126 130 The Influence of Service Quality and Price on Customer Loyalty at PT Londria Karya Gemilang http://www.journal.accountingpointofview.id/index.php/POVREMA/article/view/414 <p><strong>Purpose:</strong> this study investigates the partial and simultaneous effects of service quality and price on customer loyalty at PT Londria Karya Gemilang.</p> <p><strong>Research Design and Methodology:</strong> a quantitative approach was employed, with data collected from 78 customers who had utilized Londria’s services. Multiple regression analysis was conducted using SPSS version 26 to examine the relationships between the variables.</p> <p><strong>Findings and Discussion</strong>: the results demonstrate that service quality has a positive and significant effect on customer loyalty. Likewise, price exerts a positive and significant influence on customer loyalty. Simultaneous testing further confirms that service quality and price together significantly enhance customer loyalty.</p> <p><strong>Implications:</strong> These findings underscore the importance of maintaining high service standards and competitive pricing strategies to strengthen customer loyalty. The study contributes to managerial practice by highlighting the dual role of service and price in sustaining customer commitment, and it recommends further research to explore additional factors influencing loyalty in similar service-based industries.</p> Musdalifah Tahang Tarro Yusrab Ardianto Sabban Nur Fajri Irvan Copyright (c) 2026 Point of View Research Management https://creativecommons.org/licenses/by/4.0 2026-02-23 2026-02-23 7 1 138 144 The Effectiveness of TikTok on Consumer Behavior in Online Fashion Purchase Decisions among Gen Z (Case Study: Students of STIE AMKOP Makassar) http://www.journal.accountingpointofview.id/index.php/POVREMA/article/view/415 <p><strong>Purpose:</strong> this &nbsp;study aims to examine the effectiveness of TikTok in influencing consumer behavior related to online fashion product purchase decisions among Generation Z, specifically students enrolled in the Entrepreneurship Study Program at STIE AMKOP Makassar.</p> <p><strong>Research Design and Methodology:</strong> a quantitative approach with a descriptive-verification design was employed. Data were collected through questionnaires distributed to 194 purposively selected respondents. Analytical techniques included validity and reliability testing, simple linear regression, correlation analysis, and coefficient of determination, all processed using SPSS.</p> <p><strong>Findings and Discussion</strong>: the esults indicate that TikTok’s effectiveness, measured through creative content, user interaction, and influencer influence, has a positive and significant impact on purchasing decisions, although the strength of correlation remains relatively low.</p> <p><strong>Implications:</strong> These findings highlight TikTok’s role as a persuasive digital marketing platform for fashion products among Gen Z consumers. For practitioners, the study suggests that optimizing creative content and influencer collaboration can enhance purchase decisions. For academia, the results provide empirical evidence of social media’s influence on consumer behavior, while future research may explore comparative studies across different platforms or broader demographic groups to deepen understanding of digital marketing effectiveness.</p> Katarina Sura Muh Rizal Halim Muhajji Copyright (c) 2026 Point of View Research Management https://creativecommons.org/licenses/by/4.0 2026-02-24 2026-02-24 7 1 145 151 Factors Affecting the Compliance Level of UKT (Tuition Fee) Payment among Undergraduate Students at STIE AMKOP Makassar http://www.journal.accountingpointofview.id/index.php/POVREMA/article/view/416 <p><strong>Purpose:</strong> this study aimed to identify the factors influencing student compliance in paying the single tuition fee (UKT).</p> <p><strong>Research Design and Methodology:</strong> a quantitative approach was employed using a structured questionnaire to measure compliance levels. Data were collected from sixth-semester undergraduate students of the 2022 intake, with a sample of 70 respondents representing all majors. A proportionate stratified random sampling technique was applied, dividing the population by major and randomly selecting 50% from each stratum.</p> <p><strong>Findings and Discussion</strong>: the results revealed that economic factors, social factors, and internal student factors significantly affected the level of compliance in tuition fee payments. These findings highlight the multidimensional nature of compliance, where financial capacity, peer influence, and personal responsibility collectively shape payment behavior.</p> <p><strong>Implications:</strong> this study underscores the importance of considering both external and internal determinants in designing policies to improve tuition fee compliance. Institutions may benefit from targeted interventions addressing financial support, social awareness, and student motivation. Future research could expand the scope by examining longitudinal data or exploring additional psychological and institutional variables.</p> Maya Rahmawati Dian Indriani Copyright (c) 2026 Point of View Research Management https://creativecommons.org/licenses/by/4.0 2026-02-24 2026-02-24 7 1 152 157 The Influence of Information Technology and Competence on Improving Employee Performance at the Department of Tourism and Culture of Sinjai Regency Kabupaten Sinjai http://www.journal.accountingpointofview.id/index.php/POVREMA/article/view/417 <p><strong>Purpose:</strong> this study aims to analyze both partially and simultaneously the influence of information technology and competence on employee performance at the Department of Tourism and Culture of Sinjai Regency.</p> <p><strong>Research Design and Methodology:</strong> a quantitative approach was employed, with data collected through observation, documentation, and questionnaires. Primary data were obtained from 50 respondents using questionnaires. Data analysis was conducted using multiple linear regression with SPSS version 27.</p> <p><strong>Findings and Discussion</strong>: the results show that information technology has a positive and significant effect on employee performance. Competence also exerts a positive and significant influence. Furthermore, when considered together, information technology and competence jointly have a positive and significant impact on employee performance.</p> <p><strong>Implications:</strong> these findings highlight the importance of strengthening technological infrastructure and enhancing employee competence to improve organizational performance. The study provides practical insights for policy and management in public institutions, particularly in tourism and cultural sectors, and suggests that future research may explore broader samples or additional variables to deepen understanding of performance drivers.</p> Muh Arya Maulana Junaidin Muhammad Saleh R Copyright (c) 2026 Point of View Research Management https://creativecommons.org/licenses/by/4.0 2026-02-24 2026-02-24 7 1 158 166 Leadership and Organizational Culture as Predictors of Employee Performance: Evidence from the General Affairs Unit of Makassar City Hall http://www.journal.accountingpointofview.id/index.php/POVREMA/article/view/418 <p><strong>urpose:</strong> This study examines the influence of leadership and organizational culture on employee performance in the General Affairs unit of Makassar City Hall. <strong>Research Design and Methodology:</strong> A quantitative, causal design was employed using a structured questionnaire administered to 30 employees. Instrument quality was supported by reliability statistics (Cronbach’s alpha: leadership = 0.769; organizational culture = 0.846; performance = 0.776). Multiple linear regression and hypothesis testing were conducted.</p> <p><strong>Findings and Discussion:</strong> The regression model indicates that leadership and organizational culture jointly explain 62.5% of the variance in employee performance (R = 0.791; R² = 0.625). Leadership demonstrates a positive and statistically significant association with performance (B = 0.450; t = 2.861; p = 0.024), while organizational culture shows a positive but statistically non-significant association (B = 0.313; t = 1.926; p = 0.095). Simultaneously, the predictors significantly affect employee performance (F = 5.836; p = 0.032). <strong>Implications:</strong> Strengthening leadership practices may provide a more direct route to performance improvement; organizational culture interventions may require refinement and broader measurement to yield statistically robust effects in future studies.</p> Aldy Hardianysah Muh. Rizal Halim Dian Indriani Copyright (c) 2026-01-24 2026-01-24 7 1 167 174 Work Motivation and Work Discipline as Determinants of Employee Productivity in a Regional Drinking Water Company http://www.journal.accountingpointofview.id/index.php/POVREMA/article/view/419 <p><strong>Purpose:</strong> This study aims to examine the effect of work motivation and work discipline on employee productivity at a Regional Drinking Water Company in Makassar City. <strong>Research Design and Methodology:</strong> This study employed a quantitative approach with an explanatory research design. Data were collected through questionnaires distributed to employees of the Regional Drinking Water Company. The sample consisted of employees selected using a proportional sampling technique. Data analysis was conducted using multiple linear regression, supported by validity and reliability tests, correlation analysis, coefficient of determination, and hypothesis testing (t-test and F-test). <strong>Findings and Discussion:</strong> The results indicate that work motivation has a positive and significant effect on employee productivity. Work discipline also shows a positive and significant effect on employee productivity. Simultaneously, work motivation and work discipline significantly influence employee productivity. <strong>Implications:</strong> The findings suggest that management should strengthen motivational practices and enforce work discipline consistently in order to enhance employee productivity</p> Aprilia Ananda Salma Anni Suryani Nur Vadila Putri Copyright (c) 2026-02-24 2026-02-24 7 1 175 181 The Influence of Leadership and Work Motivation on Improving Village Officer Performance in Curio District, Enrekang Regency http://www.journal.accountingpointofview.id/index.php/POVREMA/article/view/421 <table width="601"> <tbody> <tr> <td width="402"> <p>This study aims to examine the effect of work discipline and work motivation on employee performance at the Bontoala District Office, Makassar City. The research analyzes how discipline and motivation contribute to improving employee productivity and organizational effectiveness in a public sector institution. A quantitative research design was employed using a survey approach. Data were collected through structured questionnaires distributed to employees and analyzed using multiple linear regression to determine both partial and simultaneous effects of the independent variables on employee performance. The findings indicate that work discipline has a positive and significant effect on employee performance. Similarly, work motivation also shows a positive and significant influence on performance. Simultaneously, work discipline and work motivation significantly affect employee performance. These results suggest that improving compliance with organizational rules and enhancing motivational factors are essential strategies for strengthening employee performance. The study implies that public sector managers should prioritize discipline enforcement and motivational development programs to improve overall organizational performance.</p> </td> </tr> </tbody> </table> Astryana J. Muh. Rizal Halim Ambo Rappe Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0 2026-01-25 2026-01-25 7 1 182 189 Analysis of the Importance of Employee Competence in Efforts to Improve Performance at Dr. Tadjuddin Chalid General Hospital, Makassar http://www.journal.accountingpointofview.id/index.php/POVREMA/article/view/423 <p>This study aims to analyze the importance of employee competence in improving employee performance at Dr. Tadjuddin Chalid General Hospital, Makassar. The research examines how employee competence contributes to enhancing work effectiveness and organizational performance within a public healthcare institution. A quantitative research design was employed using a survey method. Data were collected through questionnaires distributed to hospital employees and analyzed using simple linear regression to determine the effect of employee competence on performance. The findings indicate that employee competence has a positive and significant effect on employee performance. The statistical results demonstrate that higher levels of knowledge, skills, and professional abilities are associated with improved work productivity, service quality, and task completion efficiency. These findings highlight that competence development is a critical factor in strengthening employee performance in healthcare institutions. The study implies that hospital management should prioritize continuous training, skill enhancement, and professional development programs to ensure sustainable performance improvement and service excellence in public health services.</p> Kasmini Kasmini Amrullah Amrullah Anni Suryani Copyright (c) 2026-01-25 2026-01-25 7 1 190 196 Compensation and Workload as Determinants of Employee Loyalty: Evidence from Ibis Styles Sam Ratulangi Makassar http://www.journal.accountingpointofview.id/index.php/POVREMA/article/view/424 <p><strong>Purpose:</strong> This study aims to examine the effect of compensation and workload on employee loyalty at Ibis Styles Sam Ratulangi Makassar. <strong>Research Design and Methodology:</strong> This study employed a quantitative approach with an explanatory research design. Data were collected through questionnaires distributed to employees of Ibis Styles Sam Ratulangi Makassar. The sample was determined using a proportional sampling technique. Data analysis was conducted using multiple linear regression, supported by validity and reliability tests, correlation analysis, coefficient of determination, and hypothesis testing (t-test and F-test). <strong>Findings and Discussion:</strong> The results indicate that compensation has a positive and significant effect on employee loyalty. Workload also has a significant effect on employee loyalty. Simultaneously, compensation and workload significantly influence employee loyalty. <strong>Implications:</strong> The findings suggest that hotel management should provide fair compensation and manage employee workload effectively in order to strengthen employee loyalty.</p> Muh. Taufik Hidayat Syahruddin Syahruddin Muh. Rizal Halim Copyright (c) 2026-01-25 2026-01-25 7 1 197 202 Implementation of Employee Training and Development Programs at Perumda Air Minum Tirta Jeneberang, Gowa, South Sulawesi http://www.journal.accountingpointofview.id/index.php/POVREMA/article/view/425 <p>This study aims to analyze the implementation of employee training and development programs at Perumda Air Minum Tirta Jeneberang, Gowa, South Sulawesi. The research examines how training initiatives are planned, implemented, and evaluated, as well as the challenges encountered in improving employee competence and organizational performance. A qualitative research design was employed using a case study approach. Data were collected through in-depth interviews with five key informants representing managerial and operational divisions, supported by observation and document analysis. The findings reveal that the organization conducts both technical and non-technical training programs, including operational skills, customer service improvement, and managerial development. Although the programs contribute positively to enhancing employee competence and service effectiveness, their implementation remains largely need-based and has not yet been fully integrated into a structured long-term human resource development framework. Budget constraints, scheduling conflicts, and limited evaluation mechanisms were identified as key challenges. The study implies that strengthening training needs assessment, developing systematic career development pathways, and implementing measurable post-training evaluations are essential to ensure sustainable organizational improvement and service quality in regional public utility companies.</p> Muhammad Afdal Ary Syahputra Syahruddin Syahruddin Amrullah Amrullah Copyright (c) 2026-01-25 2026-01-25 7 1 203 208 The Effects of Public Service Quality and Human Resource Quality on Community Satisfaction: Evidence from the Mattampa Walie Village Office, Bone Regency, Indonesia http://www.journal.accountingpointofview.id/index.php/POVREMA/article/view/426 <p>This study aims to examine the effects of public service quality and human resource quality on community satisfaction at the Mattampa Walie Village Office, Bone Regency, Indonesia. The research investigates how service delivery performance and employee competence contribute to improving citizens’ perceptions of satisfaction. A quantitative research design was employed using a survey method. Data were collected from community members who received services from the village office through structured questionnaires. The collected data were analyzed using multiple linear regression to determine the partial and simultaneous effects of the independent variables on community satisfaction. The findings indicate that public service quality has a positive and significant effect on community satisfaction. Similarly, human resource quality significantly influences community satisfaction. Simultaneously, both variables contribute meaningfully to explaining variations in community satisfaction levels. These results highlight the importance of enhancing service procedures, responsiveness, reliability, and employee competence to achieve higher public satisfaction. The study implies that local government institutions should prioritize continuous improvement in service standards and human resource development to strengthen public trust and administrative performance at the village level.</p> Riska Riska Gunawan Gunawan Solihin Mattalatta Copyright (c) 2026-01-26 2026-01-26 7 1 209 214