http://journal.accountingpointofview.id/index.php/POVREMA/issue/feed Point of View Research Management 2025-06-23T10:59:41+00:00 Nuryasman, MN journal.povrema@gmail.com Open Journal Systems <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> http://journal.accountingpointofview.id/index.php/POVREMA/article/view/370 The Effect of Direct Marketing and Product Quality on Competitive Advantage at PT. Fausan Water Filterindo 2025-06-01T08:52:17+00:00 Rahardi Mahmuddin rahadi@amkop.ac.id Harlina Liong rahadi@amkop.ac.id Nur Fatma Liong rahadi@amkop.ac.id <p><strong>Purpose:</strong> This study aims to examine and analyze the effects of direct marketing and product quality on competitive advantage at PT. Fauzan Water Filterindo.</p> <p><strong>Research Design and Methodology:</strong> The research employed a quantitative approach with 95 respondents selected through a purposive sampling method. Data were collected using a structured questionnaire and analyzed using multiple linear regression via SPSS 26.</p> <p><strong>Findings and Discussion:</strong> The results indicate that both direct marketing and product quality have a positive and significant impact on competitive advantage. Direct marketing strategies, including face-to-face selling and digital engagement, enhance the company’s market positioning. Meanwhile, high product quality improves customer satisfaction and brand loyalty.</p> <p><strong>Implications:</strong> The findings suggest that companies should invest in direct marketing initiatives and maintain high-quality standards to gain sustainable competitive advantage.</p> 2025-06-01T00:00:00+00:00 Copyright (c) 2025 Point of View Research Management http://journal.accountingpointofview.id/index.php/POVREMA/article/view/371 Cooperative Development Strategy to Increase Surplus Business Results (SHU) at the Republic of Indonesia Employee Cooperative, State University of Makassar 2025-06-01T09:19:31+00:00 Sitti Khadija Abbas sittikhadijaabbas02@gmail.com Ulfa Rabiyah sittikhadijaabbas02@gmail.com Rahmawati R sittikhadijaabbas02@gmail.com <p><strong>Purpose: </strong>This research aims to determine effective cooperative development strategies that can improve the Surplus Business Results (SHU) of the Republic of Indonesia Employee Cooperative at the State University of Makassar (KPRI UNM).</p> <p><strong>Research Design and Methodology: </strong>This study adopts a qualitative descriptive method. Data were collected through interviews, observations, and documentation. The validity of the data was ensured using credibility tests, source triangulation, technical triangulation, and time triangulation<strong>.</strong></p> <p><strong>Findings and Discussion: </strong>The study finds that increasing SHU can be achieved through capital strengthening, business diversification, service quality enhancement, and the use of digital technology. The implementation of these strategies contributes to operational efficiency, market expansion, and improved member satisfaction<strong>.</strong></p> <p><strong>Implications: </strong>The findings highlight the need for structured management, technology integration, and member participation in enhancing cooperative performance.</p> 2025-06-01T09:19:31+00:00 Copyright (c) 2025 Point of View Research Management http://journal.accountingpointofview.id/index.php/POVREMA/article/view/372 The Implementation of Good Governance in Enhancing Public Services at the Makassar City Department of Population and Civil Registration 2025-06-01T09:27:56+00:00 Azzahra azzahraaa201@gmail.com Misbahuddin azzahraaa201@gmail.com Muh. Rizal Halim azzahraaa201@gmail.com <p><strong>Purpose: </strong>This study aims to analyze the implementation of good governance principles—namely professionalism, accountability, transparency, service excellence, democracy and participation, as well as efficiency and effectiveness—on public services at the Department of Population and Civil Registration, Makassar City.</p> <p><strong>Research Design and Methodology: </strong>A quantitative research method was used with a sample of 60 respondents drawn using simple random sampling. Data were collected using questionnaires and analyzed through descriptive statistics and simple linear regression with SPSS 21. Instrument validation was carried out using validity and reliability tests.</p> <p><strong>Findings and Discussion: </strong>The results indicate that good governance has a positive and significant effect on the quality of public services. Specifically, increased adherence to good governance principles improves service delivery outcomes, as evidenced by a regression coefficient of 1.170 and a coefficient of determination (R²) of 0.712.</p> <p><strong>Implications: </strong>The findings reinforce the importance of institutionalizing good governance in public agencies to enhance transparency, accountability, and citizen satisfaction in service delivery.</p> 2025-06-01T09:27:56+00:00 Copyright (c) 2025 Point of View Research Management http://journal.accountingpointofview.id/index.php/POVREMA/article/view/374 The Influence of Work Discipline and Work Motivation on Employee Performance at the Aralle District Office, Mamasa Regency 2025-06-01T10:10:39+00:00 Gusdian gusdian67@gmail.com Syahruddin gusdian67@gmail.com Ambo Rappe gusdian67@gmail.com <p><strong>Purpose: </strong>This study aims to examine and analyze the effect of work discipline and work motivation on the performance of employees at the Aralle District Office, Mamasa Regency.</p> <p><strong>Research Design and Methodology</strong>: A quantitative approach was employed with a saturated sampling technique, involving 35 employees as respondents. Data were collected using questionnaires and analyzed using multiple linear regression. Validity and reliability tests were conducted to ensure the quality of the instrument, and hypothesis testing was carried out using SPSS software.</p> <p><strong>Findings and Discussion: </strong>The results show that work discipline and work motivation, both partially and simultaneously, have a positive and significant influence on employee performance. Regression analysis revealed that motivation had a stronger effect than discipline, although both contributed meaningfully to performance outcomes.</p> <p><strong>Implications: </strong>The findings highlight the importance of internal factors—particularly discipline and motivation—in enhancing employee productivity. Organizations should reinforce disciplinary consistency and cultivate motivational programs to improve service quality and operational effectiveness.</p> 2025-06-01T00:00:00+00:00 Copyright (c) 2025 Point of View Research Management http://journal.accountingpointofview.id/index.php/POVREMA/article/view/375 The Effect of Work Environment and Work Motivation on Employee Performance at PT. Andhika Celebes Transportama, Makassar City 2025-06-01T10:20:30+00:00 Yulianti yantiyuli57372@gmail.com Jamaluddin Bata Ilyas yantiyuli57372@gmail.com Heriyanti Mustafa yantiyuli57372@gmail.com <p><strong>Purpose: </strong>This study aims to examine the partial and simultaneous effects of work environment and work motivation on employee performance at PT. Andhika Celebes Transportama in Makassar City.</p> <p><strong>Research Design and Methodology: </strong>The study applied a quantitative method with an associative approach. The total population and sample consisted of 33 employees. Data were collected through questionnaires and analyzed using multiple linear regression, with classical assumption tests and hypothesis testing (t-test and F-test) conducted using SPSS version 26.</p> <p><strong>Findings and Discussion: </strong>The results show that the work environment does not have a significant influence on employee performance, while work motivation has a significant effect. Simultaneously, the work environment and motivation together significantly influence employee performance. Validity and reliability tests confirmed the quality of the instrument used.</p> <p><strong>Implications: </strong>Organizations should focus on strengthening employee motivation to improve performance. The work environment, while not significant in isolation, should not be neglected, as it may have synergistic effects when combined with motivational factors.</p> 2025-06-01T10:20:30+00:00 Copyright (c) 2025 Point of View Research Management http://journal.accountingpointofview.id/index.php/POVREMA/article/view/376 The Role of Employee Performance in the Savings and Loan Cooperative (KSP) Mallomo Jaya Abadi, Makassar City 2025-06-23T10:59:41+00:00 Yosiharna yosiharna.jevan@gmail.com Nurdjanna Fadjrin U yosiharna.jevan@gmail.com Ayu Anggraini yosiharna.jevan@gmail.com <table width="601"> <tbody> <tr> <td width="402"> <p>This study aims to examine the role of employee performance in supporting the operational effectiveness of the Savings and Loans Cooperative (KSP) Mallomo Jaya Abadi in Makassar City, particularly in the context of growing competition among financial institutions. Employing a descriptive qualitative research design, data were collected through observation, documentation, and in-depth interviews with six informants, consisting of managerial and operational staff. The analysis was conducted interactively by reducing, categorizing, and interpreting data to reflect actual conditions. The findings reveal that employee performance, assessed through indicators such as work quantity, quality, punctuality, attendance, and cooperation, significantly contributes to the cooperative's service delivery and internal functions. However, several limitations were identified, including manual data processing due to limited access to digital tools, inadequate financial reporting skills, and a lack of targeted training programs. These factors hinder the cooperative’s ability to compete effectively in a digitalized economy. The study underscores the need for continuous capacity building, technological investment, and collaboration with educational institutions to enhance employee competencies. The results are expected to inform cooperative management practices and encourage further research on performance improvement in similar financial institutions.</p> <p>&nbsp;</p> </td> </tr> </tbody> </table> 2025-06-23T00:00:00+00:00 Copyright (c) 2025 Point of View Research Management