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Use of Management Accounting Information Systems in Decision Making Case Study 管理会计信息系统在决策中的应用案例研究
Pub Date : 2024-06-10 DOI: 10.37899/journallabisecoman.v5i3.1161
Nasrullah Nasrullah, Syamsuri Rahim, Ratna Sari, Muh. Abduh
This research aims to determine the usefulness of management accounting information systems in decision making in the PT PLN (Persero) UP3 North Makassar case study. Judging from the type of data, the research approach used in this research is a qualitative approach. The informants who were the data sources were the North Makassar UP3 Manager, Finance and Accounting Team Leader, and Administrative and General Staff. The results of the research are that PT PLN (Persero) UP3 North Makassar uses a management accounting information system in the form of an ERP (Enterprise Resource Planning) application which functions to provide information to each section so that it can be taken into consideration in decision making by managers of PT PLN (Persero) UP3 Makassar North.
本研究旨在确定管理会计信息系统在 PT PLN (Persero) UP3 North Makassar 案例研究中的决策有用性。从数据类型来看,本研究采用的是定性研究方法。数据来源是北玛卡萨UP3经理、财务与会计组组长、行政与普通员工。研究结果表明,PT PLN(Persero)北望加锡UP3使用ERP(企业资源规划)应用形式的管理会计信息系统,其功能是向各部门提供信息,以便PT PLN(Persero)北望加锡UP3的管理人员在决策时加以考虑。
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引用次数: 0
Local Government Crisis Communication Strategy: Case Study of Demands for Arrears in Employee Income Additional Payments 地方政府危机公关策略:拖欠雇员收入额外付款要求案例研究
Pub Date : 2024-06-10 DOI: 10.37899/journallabisecoman.v5i3.1235
M. Amin, Mujahid Mujahid, Nur Alim Djalil
In handling the crisis, the Regional Government of Penajam Paser Utara Regency carried out crisis identification first, carried out rapid research into the phenomena that occurred by observing the situation so that crisis management was right on target. Crisis analysis is also carried out, namely the regional government analyzes the data that has been collected to take strategic steps. The crisis communication strategies applied in this crisis case are 1) Diminish strategies, namely by means of justification and excuse strategies, 2) Rebuild strategies, namely by means of compensation, apology, and 3) Reinforcing / Bolstering strategies, namely by means of victimage. There are several factors inhibiting the implementation of crisis communication, including a lack of transparency or openness towards communication carried out by the Regional Government. Researchers recommend forming a team to handle the crisis that occurred. As well as the Regional Government to be more active in communicating or having direct contact with ASN, especially those at staff level.
在处理危机的过程中,Penajam Paser Utara 地区政府首先进行了危机识别,通过观察情况对发生的现象进行了快速研究,使危机管理有的放矢。此外,还进行了危机分析,即地区政府对收集到的数据进行分析,以采取战略性措施。本危机案例中采用的危机公关策略有:1)削弱策略,即通过辩解和借口策略;2)重建策略,即通过赔偿和道歉策略;3)强化/加强策略,即通过受害者策略。有几个因素阻碍了危机公关的实施,其中包括地区政府开展的公关活动缺乏透明度或公开性。研究人员建议组建一个团队来处理所发生的危机。地区政府也应更积极地与 ASN(尤其是工作人员层面的 ASN)进行沟通或直接联系。
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引用次数: 0
The Modern Trends in Internal Auditing and Their Role in Enhancing the Efficiency and Effectiveness of Performance in Governmental Units 内部审计的现代趋势及其在提高政府单位绩效效率和效果方面的作用
Pub Date : 2024-06-10 DOI: 10.37899/journallabisecoman.v5i3.1248
Layla Naji Majeed AL Fatlawi
This research aims to explore and analyze the modern trends of internal auditors in the Iraqi public sector and their role in enhancing the efficiency and effectiveness of performance, with the objective of developing their professional practices. It examines how recent advancements, such as advanced technology and risk-based practices, improve the efficiency and effectiveness of internal auditing within the governmental environment. The study provides data-supported recommendations for policymakers and managers in governmental units to enhance transparency and efficiency through the adoption of best global practices. To achieve the research objective, the researcher designed a questionnaire containing (47) variables distributed across three axes. The first axis (fundamental trends of internal auditing) included (22) items covering aspects of this axis. The second axis (the contemporary role of internal auditing in risk management) comprised (3) main items and (15) sub-items covering all variables of this axis. The third axis (the reflection of internal auditing in improving the efficiency and effectiveness of the economic unit) included (10) items. The study reached several conclusions, the most significant being that internal auditing according to modern trends is not limited only to assessing compliance and financial control, but its role extends to vital aspects such as risk classification, risk management evaluation, and fraud and fraud prevention. Internal auditing is a crucial tool not only in control and compliance but also in enhancing efficiency and effectiveness within institutions.
本研究旨在探讨和分析伊拉克公共部门内部审计师的现代趋势及其在提高工作效率和效果方面的作用,目的是发展他们的专业实践。研究探讨了先进技术和基于风险的做法等最新进展如何提高政府环境中内部审计的效率和效果。研究为政府单位的决策者和管理者提供了有数据支持的建议,以通过采用全球最佳实践来提高透明度和效率。为实现研究目标,研究人员设计了一份问卷,其中包含 47 个变量,分布在三个轴心。第一轴(内部审计的基本趋势)包括(22)个项目,涵盖该轴的各个方面。第二轴(内部审计在风险管理中的当代作用)包括(3)个主项和(15)个分项,涵盖了该轴的所有变量。第三轴(内部审计在提高经济单位效率和效益方面的反映)包括(10)个项目。研究得出了若干结论,其中最重要的是,根据现代趋势,内部审计不仅限于评估合规性和财务控制,其作用还扩展到风险分类、风险管理评估、欺诈和欺诈预防等重要方面。内部审计不仅是控制和合规的重要工具,也是提高机构效率和效益的重要工具。
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引用次数: 0
The Effect of Capital Structure and Profitability on Company Value in Pharmaceutical Sub-Sector Manufacturing Companies Listed in the Indonesia Stock Exchange 资本结构和盈利能力对印尼证券交易所医药子行业上市公司公司价值的影响
Pub Date : 2024-03-26 DOI: 10.37899/journallabisecoman.v5i2.1152
Hayah Masrurah Nurfan, A. R. Mus, Junaiddin Zakaria
The Impact of Capital Structure and Profitability on Company Value in Pharmaceutical Sub-Sector Manufacturing Companies Listed on the Indonesian Stock Exchange. (Supervised by H. Abdul Rahman Mus and Junaiddin Zakaria). This study aimed to rigorously examine the effect of capital structure and profitability on company value in pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange.This study employed a quantitative approach using secondary data. This study was conducted on representatives of the Indonesian Stock Exchange in the Indonesian Stock Exchange Gallery located at the Faculty of Economics and Business, Universitas Muslim Indonesia, JL Urip Sumoharjo KM. 5 Makassar, South Sulawesi. The study was carried out from November to December 2023, for around two months. The population in this study were pharmaceutical sub-sector companies listed on the Indonesian Stock Exchange in 2019-2022, for a total of 11 companies. Applying a purposive sampling technique, a number of predetermined criteria resulted in eight pharmaceutical sub-sector companies as samples. The data were analyzed using the Statistical Program for Social Science (SPSS) with multiple linear analysis techniques and classical assumption tests. The results of this study reported that: (1) capital structure demonstrated a positive and significant effect on company value; (2) profitability illustrated a positive and insignificant effect on company value.
资本结构和盈利能力对在印尼证券交易所上市的医药子行业制造公司的公司价值的影响。(由 H. Abdul Rahman Mus 和 Junaiddin Zakaria 指导)。本研究旨在严格研究在印尼证券交易所上市的医药子行业制造公司的资本结构和盈利能力对公司价值的影响。研究对象是印度尼西亚证券交易所的代表,研究地点位于印度尼西亚穆斯林大学经济与商业学院的印度尼西亚证券交易所展厅,JL Urip Sumoharjo KM.5 Makassar, South Sulawesi)的印度尼西亚穆斯林大学(Universitas Muslim Indonesia, JL Urip Sumoharjo KM.研究于 2023 年 11 月至 12 月进行,为期约两个月。研究对象为 2019-2022 年在印尼证券交易所上市的医药子行业公司,共计 11 家公司。采用目的性抽样技术,通过一系列预先确定的标准,最终抽取了 8 家医药子行业公司作为样本。数据使用社会科学统计程序(SPSS)进行分析,采用多重线性分析技术和经典假设检验。研究结果表明(1) 资本结构对公司价值有积极而显著的影响;(2) 盈利能力对公司价值有积极而不显著的影响。
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引用次数: 0
Political Party Management Strategy: An Approach to Political Communication Strategy 政党管理战略:政治传播战略方法
Pub Date : 2024-03-26 DOI: 10.37899/journallabisecoman.v5i2.1058
Ardiyanti Ardiyanti, Muh. Akbar, Nur Alim Djalil
In the 2019 Legislative Election there were 19 parties participating in the election contest, of which 4 new parties passed, while in the 2024 Legislative Election there were 24 parties that passed, including 4 new parties, one of which was the Gelora Party and in South Sulawesi only 18 parties passed the election. This research aims to (1) describe the Gelora Party's communication planning in obtaining legislative seats. (2) describes the implementation of Gelora Party communications to obtain legislative seats. This research was carried out at the Gelora Party DPW Office, South Sulawesi. Data collection was carried out through observation, in-depth interviews and documentation. Data analysis uses qualitative methods with a narrative or descriptive qualitative study approach. The results of the research show that the Gelora Party's Political Communication Strategy as a New Party in the 2023 General Election continues to implement a political communication strategy in winning legislative seats, where means of supporting political communication such as creative and up-to-date social media content to support the popularity of legislative candidates, a persuasive approach is still dominant. The Gelora Party and its image as a Nationalist Party became an obstacle in gaining support from other religious groups.
在 2019 年立法选举中,共有 19 个政党参加竞选,其中 4 个新政党通过了选举;而在 2024 年立法选举中,共有 24 个政党通过了选举,其中包括 4 个新政党,格罗拉党就是其中之一,而在南苏拉威西省,只有 18 个政党通过了选举。本研究旨在:(1)描述 Gelora 党为获得立法席位而进行的传播规划。(2) 描述 Gelora 党为获得立法席位而实施的传播计划。本研究在南苏拉威西省 Gelora 党民主党工作部办公室进行。数据收集通过观察、深入访谈和文献资料进行。数据分析采用叙事或描述性定性研究方法。研究结果表明,Gelora 党作为 2023 年大选中的新党,在赢得立法席位方面继续实施政治传播战略,其中支持政治传播的手段,如创造性和最新的社交媒体内容,以支持立法候选人的受欢迎程度,说服性的方法仍占主导地位。格罗拉党及其民族主义党的形象成为争取其他宗教团体支持的障碍。
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引用次数: 0
The Effect of Trust Information Quality and Discount on Cosmetic Purchasing Decisions through Online Media 信任信息质量和折扣对通过网络媒体购买化妆品决策的影响
Pub Date : 2024-03-26 DOI: 10.37899/journallabisecoman.v5i2.1149
Adisyah Nurul Budiasih, Syamsu Nujum, M. Mapparenta
The Effect of Trust Information Quality and Discount on Cosmetic Purchasing Decisions in E-commerce Platforms (Study Case: Members of UKM Entrepreneurial UMI (supervised by Hj. Syamsu Nujum and H. Mapparenta). This research aimed to rigorously examine and investigate: (1) the impact of trust on purchase decisions on cosmetic products via online media by the members of UKM Entrepreneurial UMI; (2) the impact of information quality on the purchase decisions; and (3) the effect of discounts on the purchase decisions. Employing primary data, 174 members of UKM Entrepreneurship UMI were taken as a sample, and the data was collected through a survey conducted from November to December 2023. The data analysis used was the multiple linear regression analysis method assisted by SPSS 24. The results of this research reported that: (1) trust demonstrated a positive and significant effect on purchase decisions; (2) information quality illustrated a positive and significant effect on purchase decisions; (3) discounts denoted a positive and significant effect on purchase decisions.
信任信息质量和折扣对电子商务平台化妆品购买决策的影响(研究案例:Syamsu Nujum 和 H. Mapparenta 指导)。本研究旨在严格审查和调查:(1) 信任对英国国立自治大学创业者联盟成员通过网络媒体购买化妆品决策的影响;(2) 信息质量对购买决策的影响;(3) 折扣对购买决策的影响。采用第一手数据,以 174 名英国皇家管理学院创业 UMI 会员为样本,通过在 2023 年 11 月至 12 月进行的调查收集数据。数据分析采用了 SPSS 24 辅助的多元线性回归分析方法。研究结果表明(1) 信任对购买决策有积极而显著的影响;(2) 信息质量对购买决策有积极而显著的影响;(3) 折扣对购买决策有积极而显著的影响。
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引用次数: 0
Communication of News Contributor Organizations at Diskominfo Agencies of Nunukan Regency 努努坎地区新闻机构的新闻投稿组织的沟通情况
Pub Date : 2024-03-26 DOI: 10.37899/journallabisecoman.v5i2.1123
Asa Zumara, Sukriansyah S Latief, Y. Yusmanizar
The Communication, Informatics, Statistics and Coding Office of Nunukan Regency has the task and function of serving information and disseminating development information in Nunukan Regency. As the leading sector disseminator of information, the Department of Communication and Information and Coding cooperates with all Regional Apparatus Organizations (OPD) as contributors to news and information. The information distribution channel is called SIMP4TIK. Of the 30 OPD contributors, only 14 contributors wrote on the SIMP4TIK news portal in quarters 1 and 2. Organizational communication plays an important role in the realization of organizational goals. This study aims to analyze how effective the communication of news contributor organizations in Nunukan Regency government agencies and what are the factors that influence it. The theory used is organizational communication theory. The research method used is descriptive qualitative with the object of research of the publication team consisting of team leaders, editors and OPD contributors in Nunukan Regency. The results of this research were obtained through interviews, observations, and literature studies.  The results of the study found that organizational communication has not run optimally on news contributors in the Nunukan Regency Government. The triggering factors include OPD contributors having many tasks besides writing news. Another result, OPD contributors find it difficult to upload news due to lack of knowledge about technology and lack of interest in news authorship. On the editor's side, the lack of intensity of editorial meetings and communication between editors is a factor in the ineffectiveness of organizational communication.
努努坎行政区通信、信息学、统计和编码办公室的任务和职能是提供信息服务和传播努努坎行政区的发展信息。作为信息传播的主导部门,通信与信息和编码部与所有地区机构组织(OPD)合作,为新闻和信息提供素材。信息发布渠道称为 SIMP4TIK。在第 1 和第 2 季度,在 30 个业务部门撰稿人中,只有 14 个撰稿人在 SIMP4TIK 新闻门户网站上撰稿。组织沟通在实现组织目标方面发挥着重要作用。本研究旨在分析努努坎县政府机构中新闻撰稿人组织沟通的有效性以及影响因素。采用的理论是组织沟通理论。采用的研究方法是描述性定性研究,研究对象是努努坎地区由组长、编辑和 OPD 撰稿人组成的出版团队。研究结果通过访谈、观察和文献研究获得。 研究结果发现,努努坎县政府新闻撰稿人的组织沟通没有达到最佳状态。诱发因素包括:OPD 撰稿人除了撰写新闻外,还有许多其他任务。另一个结果是,由于缺乏技术知识和对新闻写作缺乏兴趣,OPD 撰稿人发现很难上传新闻。在编辑方面,编辑会议和编辑之间的沟通强度不够是导致组织沟通效率低下的一个因素。
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引用次数: 0
Communication Strategy of the General Election Commission as a Source of Information and Socialization of Legal Products in General Election 大选委员会作为大选信息来源和法律产品社会化的传播战略
Pub Date : 2024-03-26 DOI: 10.37899/journallabisecoman.v5i2.1125
Yulianti Yulianti, Andi Vita Sukmarini, Syamsu Rizal
The aim of the research is to determine the KPU's communication strategy as a source of information and dissemination of legal products through the KPU's JDIH website, and to determine the factors that support and hinder the KPU's communication strategy. The research was carried out at the Makassar City KPU Office. This type of research uses a qualitative approach, with informants consisting of 6 (six) people. Data collection techniques consist of observation, interview guidelines and documentation. The data analysis technique uses qualitative analysis with three stages, namely data reduction, data presentation, data verification and conclusion drawing. The results of the research found that the KPU's communication strategy had been implemented as a source of information and socialization of legal products through the JDIH KPU website in accordance with the formation of a team in publishing regulations related to regional head elections on the JDIH KPU website, creating socialization materials, creating legal content to increase public knowledge about head elections. regions, publish on social media as a form of communication for target groups and facilitate access to social media channels for people who need information on regional head elections. Communication targets and choice of communication media are factors that support the KPU's communication strategy through the KPU's JDIH website. Meanwhile, assessing the purpose of the communication message and the role of the communicator is a determining factor in implementing the KPU's communication strategy.
研究的目的是确定 KPU 作为信息来源的传播战略,并通过 KPU 的 JDIH 网站传播法律产品,同时确定支持和阻碍 KPU 传播战略的因素。研究在望加锡市 KPU 办事处进行。此类研究采用定性方法,信息提供者为 6(6)人。数据收集技术包括观察、访谈指南和记录。数据分析技术采用定性分析,分为三个阶段,即数据还原、数据展示、数据验证和结论得出。研究结果发现,根据组建一个团队在 JDIH KPU 网站上发布与地区负责人选举有关的法规、制作社会化材料、创建法律内容以增加公众对负责人选举的了解,通过 JDIH KPU 网站实施了 KPU 的传播战略,作为信息来源和法律产品的社会化。传播目标和传播媒介的选择是通过议会联盟的 JDIH 网站支持议会联盟传播战略的因素。同时,评估传播信息的目的和传播者的角色是实施议会联盟传播战略的决定性因素。
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引用次数: 0
Marketing Communications Strategy in Increasing the Number of Visits to Rice Tourism Destinations 增加稻米旅游目的地游客数量的营销传播战略
Pub Date : 2024-03-26 DOI: 10.37899/journallabisecoman.v5i2.1067
Ike Purwaningrum, Mujahid Mujahid, Fitriana Fitriana
This research aims to analyze the marketing communication strategy of the Rice Field Tourism Destination in Gunung Mulia Village, as well as the inhibiting and supporting factors of these strategies in increasing the number of tourist visits. The research method employed is qualitative descriptive, with data collection through in-depth interviews, observations, and document studies. Data analysis utilizes content analysis. The research findings indicate that out of the 5 promotions mix in the marketing communication strategy, only three are implemented by D’Wish, namely advertising strategy, sales promotion, and direct marketing. Meanwhile, personal selling, public relations, and publicity have not been applied. The primary inhibiting factor affecting the implementation of the entire strategy is budget limitations, leading to selectivity in choosing marketing communication strategies. On the other hand, there are supporting factors contributing to the success of D’Wish's marketing communication strategy. These include affordable entrance tickets, the absence of competitors in the surrounding environment, and the availability of social media as an effective platform for advertising and promoting D’Wish. This research provides recommendations for destination managers to consider developing a more holistic and optimal marketing communication strategy to overcome budget constraints and leverage the advantages of existing supporting factors.
本研究旨在分析 Gunung Mulia 村稻田旅游目的地的营销传播策略,以及这些策略在增加游客访问量方面的抑制和支持因素。采用的研究方法是定性描述法,通过深入访谈、观察和文献研究收集数据。数据分析采用内容分析法。研究结果表明,在营销传播战略的 5 个促销组合中,D'Wish 只实施了 3 个,即广告战略、促销和直销。同时,个人销售、公共关系和宣传还没有得到应用。影响整个战略实施的主要抑制因素是预算限制,导致在选择营销传播战略时具有选择性。另一方面,D'Wish 营销传播战略的成功也有一些辅助因素。这些因素包括门票价格低廉、周边环境没有竞争对手、社交媒体是宣传和推广 D'Wish 的有效平台。本研究为目的地管理者提供了建议,以考虑制定更加全面和优化的营销传播战略,从而克服预算限制并充分利用现有支持因素的优势。
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引用次数: 0
News Editorial Strategy from Social Media as Online Media 社交媒体作为网络媒体的新闻编辑策略
Pub Date : 2024-03-26 DOI: 10.37899/journallabisecoman.v5i2.1120
Andi Nur Isman Sofyan, Y. Yusmanizar, Andi Vita Sukmarini
Online media continues to experience development both in terms of management to news content. This condition occurs along with the massive use of social media so that mass media often makes it one of the initial references in making a journalistic product. This research was carried out on detikcom media channel detikSulsel which also often broadcasts news of viral events from social media. The purpose of the study was to determine the strategy of detikcom detikSulsel channel in presenting viral news that references from social media so that the public avoid hoaxes. This study used descriptive qualitative method. In this case, researchers interpret and explain the data obtained from interviews, observations, and documentation, so as to get detailed and clear answers to problems. The results of the study found that detikcom editors of detikSulsel channel apply standards and strategies in presenting viral news from social media. detikcom media emphasizes professionalism and the Code of Journalistic Ethics in making news whose references are taken from social media. Among them, detikcom media is required to verify and interview if news references are taken from viral events from social media.
从管理到新闻内容,网络媒体都在不断发展。这种情况伴随着社交媒体的大量使用而出现,因此大众媒体往往将其作为制作新闻产品的初始参考之一。本研究在 detikcom 媒体频道 detikSulsel 上进行,该频道也经常播放来自社交媒体的病毒性事件新闻。研究的目的是确定 detikcom detikSulsel 频道在播报来自社交媒体的病毒性新闻时的策略,从而使公众避免上当受骗。本研究采用描述性定性方法。在这种情况下,研究人员对从访谈、观察和文献中获得的数据进行解释和说明,从而获得详细而明确的问题答案。研究结果发现,detikSulsel 频道的 detikcom 编辑在呈现来自社交媒体的病毒性新闻时采用了相关标准和策略。其中,如果新闻参考资料来自社交媒体上的病毒性事件,detikcom 媒体必须进行核实和采访。
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引用次数: 0
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Journal La Bisecoman
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