https://ilrscentre.or.id/jurnal.ilrscentre.or.id/index.php/mars/issue/feed Management and Accounting Research Journal 2025-12-15T09:20:57+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://ilrscentre.or.id/jurnal.ilrscentre.or.id/index.php/mars/article/view/158 Pengembangan Sumber Daya Manusia Sebagai Pilar Peningkatan Kinerja Pegawai 2025-12-15T09:20:57+07:00 Tria Haryuni Dammar triadammar@gmail.com <p><em>Human resource development (HRD) plays a strategic role in improving employee performance, particularly in public sector organizations that are required to deliver high-quality and sustainable services. This study aims to examine the effect of human resource development on employee performance at the Regional Drinking Water Company (PDAM) of Makassar City. A quantitative approach was employed using a survey method, with data collected through questionnaires distributed to PDAM employees. The data were analyzed using statistical techniques, including validity and reliability tests and regression analysis. The findings reveal that human resource development has a positive influence on employee performance. These results indicate that HRD initiatives encompassing technical training, knowledge enhancement, competency development, and ethical and moral reinforcement contribute to higher levels of employee competence and professionalism. This study offers practical implications for public sector organizations in designing structured and sustainable human resource development strategies to enhance employee performance and improve public service quality.</em></p> 2025-12-15T08:32:41+07:00 Copyright (c) 2025 Management and Accounting Research Journal https://ilrscentre.or.id/jurnal.ilrscentre.or.id/index.php/mars/article/view/159 Pengaruh Pengembagan Sumber Daya Manusia Terhadap Kinerja Pegawai 2025-12-15T09:17:31+07:00 Tria Haryuni Dammar triadammar@gmail.com <p><em>Human resource development (HRD) is a strategic factor in improving employee performance, particularly in government organizations that play a direct role in delivering public services. This study aims to examine the effect of human resource development on employee performance at the Masalle District Office, Enrekang Regency. A quantitative approach was employed using a survey method, with data collected through questionnaires distributed to all district office employees. The data were analyzed using statistical techniques, including validity and reliability tests and simple linear regression analysis. The findings indicate that human resource development has a positive effect on employee performance. These results suggest that HRD initiatives focusing on competency enhancement, encompassing knowledge, skills, and work attitudes—can improve employee productivity, effectiveness, and professionalism. This study provides practical implications for local governments in designing structured and sustainable human resource development programs to enhance employee performance and improve the quality of public services.</em></p> 2025-12-15T09:17:31+07:00 Copyright (c) 2025 Management and Accounting Research Journal