Research related to the development of human capital based on cultural diversity is still minimal, so this study aims to find a human capital development model based on cultural diversity, self-leadership, and team management. The research instruments used questionnaires with samples of 146 respondents; the data was processed using SEM. The results showed that human capital performance could improve if supported by solid self-leadership despite cultural diversity. However, the research staff has not been able to do knowledge sharing because the management team has not entirely run well among local and foreign research staff. The novelty of this study lies in the ability to communicate between local and foreign research staff despite the cultural diversity between them.

This study aims to determine and analyze the effect of management accounting information systems and control systems on managerial performance with leadership style as a moderating variable at PT. Pa'baeng-baeng branch pawnshop. The data collection technique used in this research is the survey technique by distributing questionnaires and studying documentation. The population and samples used in this study were 30 respondents. The data analysis technique used is multiple linear regression analysis were processed using assistance Software SPSS26. This study indicates that the management accounting information system and control system have a positive and significant effect on managerial performance at PT. Pa'baeng-baeng branch pawnshop. These results suggest that the leadership style variable only weakens the influence of the management accounting information system and management control system on organizational performance at PT. Pa'baeng-baeng branch pawnshop. The company is expected to maintain and carry out its functions systematically so that the management accounting information system and management control system can run effectively. The company is also likely to continue improving managerial performance with variables other than the management accounting information system and control systems, such as performance measurement system variables, information technology, etc. For further researchers, this research is expected to be used as a reference to be used as material for research development by using other variables outside of this research and using more and more varied research indicators and adapted to the situation and condition of the object of study.

Muhammadiyah Universities in South Sulawesi face the challenges of competitiveness, quality of human resources and lecturer's on Tridharma performance in the field of education and teaching, research and scientific publications, and dedication to the community and other support activities.This research aims at reconstructing the development of intellectual capital through Al-Islam Kemuhammadiyaan values approach. So as to create good work behavior in order to support the university's performance on Tridharma.This research is a quantitative research with positivist approach. The research design used in quantitative research is an explanatory research using survey methods at 10 Muhammadiyah universities in South Sulawesi by distributing questionnaires to 154 lecturers, but that can be processed only 146 questionnaires. Primary data were then analyzed using Structural Equations Models (SEM) techniques and the program is Analysis of Moment Structure (AMOS).

This study aims to determine how the influence of management accounting system evaluation on the smooth process of cement production at PT. Semen Bosowa Maros. This type of research used in this research is descriptive method. Data collection techniques using observation and interviews. The results showed that PT Semen Bosowa Maros had done this well because the Management Accounting System Evaluation was carried out systematically and structured starting from the time of production planning, production process control and performance coordination. and in the annual production of PT Semen Bosowa from 2014 to 2018 decreased as an adjustment to the level of cost realization which also increased in that year.

This study aimed to analyze and describe the level of learning motivation and students’ learning, as well as the obstacles faced by students in online learning during  pandemic. This type of research was a qualitative descriptive study conducted at University of Muhammadiyah Makassar during March-April 2020. The population were 19,810, determining the number of samples with the Slovin formula so that the samples were 724 people. The sampling technique was accidental sampling. The method of collecting data using questionnaires that were distributed through google forms. The data analysis technique was descriptive qualitative to describe the research variables. Findings of the study conclude that: 1) Although the learning obstacles faced by students during the pandemic are quite a lot, but student learning motivation is in the high category with mean score is 4,11. Students’ motivation is seen from the indicators desire to succeed, the need for learning, the expectation of students' aspirations for their future, independent learning because of their own desires, committed to learning, having initiative in learning, and having an optimistic attitude in learning; 2) The way students learn is in the pandemic era in the good category with mean score is 3.51. Students have their own way of learning such as arrange learning schedule, rehearse the learning material, spend time reading books, articles and references, and make a summary of the material that has been discussed; 3) Learning constraints faced by students in the pandemic period are in the high category with  mean score is 3.69.