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Jovita Rahma Adani; Lia Nirawati

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In response to the increasing competition within the telecommunications industry, PT. Telkom Indonesia Regional III faces the challenge of maintaining its competitive advantage and fostering customer loyalty. This study aims to analyze the application of Integrated Marketing Communication (IMC) by PT. Telkom Indonesia Regional III in enhancing the company’s competitiveness while simultaneously strengthening customer loyalty. The research employs a descriptive qualitative approach, utilizing data collection techniques such as interviews, observations, and document analysis. The findings reveal that PT. Telkom Indonesia Regional III has effectively implemented essential IMC elements, including advertising, sales promotions, digital marketing, personal selling, and public relations. These strategies have proven to be effective in increasing customer awareness of services, reinforcing long-term relationships, and supporting the company’s competitive positioning in the market.

Nova Adella; Rani Wulandari; Alfa Rizki Saputra; Heni Noviarita

Kajian Ekonomi dan Akuntansi Terapan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Foreign debt (ULN) is one of the important issues in the dynamics of the global economy, especially for developing countries. This study aims to analyze the causal factors, conditions of ULN in Indonesia, and its impact on the economy. Qualitative research methods with a literature approach were used to collect data from various written sources. The results of the study indicate that the factors causing ULN in Indonesia include the inability to provide sufficient development funds, an imbalance between investment and savings, and dependence on imported goods. The impact of ULN on the Indonesian economy is divided into positive and negative impacts. The positive impacts include effective sources of development financing, recognition of the country's ability to pay off debt, the establishment of relations between countries, and encouragement of domestic policy improvements. The negative impacts include the burden on the APBN, reduction in spending strategies, the influence of creditor countries in policy making, and the stigma of being a failed state. The study concludes that ULN in Indonesia needs to be managed wisely by considering long-term risks. Some recommended solutions include delaying principal debt payments, changing payment obligations, and reducing principal debt. This study provides important information for policy stakeholders and the Indonesian public in understanding the importance of wise ULN management to encourage sustainable economic growth and improve people's welfare.

Antonela Anggreni Goan; Agustina Beo Meo; Christian E.N. Sawa; Stephanie Perdana Ayu Lawalu; Indriyati Indriyati +1 more

Jurnal Pengabdian kepada Masyarakat 2024 Lembaga Pengembangan Kinerja Dosen

This community service project sought to investigate the significance of community oversight in village fund management, focusing on Belabaja Village. Socialization and observational activities revealed a low level of community participation in monitoring the management of village funds. Factors contributing to this low participation include limited public awareness, inadequate socialization efforts by the village government, community members' busy schedules, and a lack of strong relationships between village officials and the community. Despite these challenges, community oversight remains essential for ensuring transparency and accountability in the utilization of village funds. The study concludes that there is a need to enhance public awareness of the importance of oversight and to foster stronger partnerships between village governments and the community to achieve sustainable development objectives.

Alfan Nuril Hidayat; Mazroatus Saadah

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2024 Lembaga Pengembangan Kinerja Dosen

Abstract: Real Work Lecture (KKN) activities in Penari Village, Pasuruan, East Java, were carried out by students at Bhayangkara University, Jakarta Raya as a form of service to the community. This program lasts for one month with the aim of increasing public awareness of various aspects, such as education, health, environment and socio-culture. Various activities were carried out, including Takbiran Bersama and Coloring Competitions for children, which aimed to strengthen religious values, strengthen social relationships, and develop creativity and fine motor skills in children. The approach used in implementing this KKN is a participatory method, where students collaborate with the community to design and implement programs that suit local needs. Takbiran Bersama activities help strengthen togetherness and religious traditions, while coloring competitions provide fun education for children and support their psychological and social development. The results of this KKN activity show a positive impact, both in terms of increasing community participation in social activities and strengthening relationships between universities and village communities. The programs implemented are also able to contribute to increasing environmental awareness and community life skills. Overall, this KKN succeeded in achieving its main objective, namely helping to develop village communities and providing students with practical experience in applying their knowledge in the field.

Darinda Sofia Tanjung; Maria Gresia Marbun; Novi Sitepu; Vivi Haloho; Yusri Fauziah

Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia 2024 Fakultas Teknik Universitas Maritim AMNI Semarang

This research explores the role of KKN students in environmental management in Partibi Lama Village. The aim is to increase public awareness of environmental issues through active collaboration. The method used is qualitative research with a case study approach, involving interviews, observations and group discussions focused on 30-50 village residents. The findings show that the involvement of KKN students has succeeded in increasing community participation in environmental management, creating a cleaner and healthier environment, and strengthening social relations between residents. The implications of this research emphasize the importance of ongoing collaboration between students, village government, and the community to ensure the sustainability of environmental programs.

Yulisfan Yulisfan; Muhammad Irsan Nasution

Proceeding. of The International Conference on Business and Economics 2024 Universitas 17 Agustus 1945 Semarang

This study examines the relationship between communication and auditor competency within Indonesia's public sector, focusing on its impact on audit quality and governance. The research addresses the challenges faced by public sector auditors, such as resource limitations and stakeholder expectations, which demand a balance between technical expertise and effective communication. The study was conducted in North Sumatra Province, involving 130 auditors affiliated with the Aparat Pengawasan Intern Pemerintah (APIP) network. A structured survey was used to collect data, focusing on auditors' communication skills, technical proficiency, and ethical judgment. Partial Least Squares Structural Equation Modeling (PLS-SEM) was employed for data analysis, allowing the evaluation of complex constructs like communication efficacy and competency. The findings reveal that effective communication positively impacts auditor competency, enhancing collaboration within teams, fostering stakeholder trust, and ensuring actionable outcomes from audits. The results underscore the necessity of refining communication strategies to address governance complexities and stakeholder demands. This study highlights the symbiotic relationship between communication and competency, providing actionable insights for improving audit processes in Indonesia's public sector. It offers a foundation for developing training programs and frameworks that align with the International Professional Practices Framework (IPPF) and modern technological advancements to elevate public accountability.

Fryma Putra Pratama; Fitriadi Fitriadi; Emmilya Umma Aziza Gaffar

International Journal of Economics, Commerce, and Management 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The study explores the impact of regional infrastructure investment on economic growth and regional inequality in East Kalimantan Province from 2012 to 2023. Motivated by the ongoing development disparities in Indonesia, especially outside Java and Sumatra, this research examines how infrastructure spending—particularly in public works, housing, and transportation—affects East Kalimantan’s economic growth and regional inequality. Using a quantitative methodology, the analysis leverages secondary data obtained from local government agencies. The research employs SPSS 23 for path analysis to evaluate relationships among variables, focusing on East Kalimantan’s fiscal allocations and their impacts on economic dynamics. The results indicate mixed impacts across sectors: while housing and transportation investments significantly promote economic growth, public works spending shows no significant effect.

Febrina Amelia Valentina; Tri Joko Prasetyo; Sari Indah Oktanti Sembiring

International Journal of Economics, Management and Accounting 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Corruption in the public sector remains a major obstacle to regional development, threatening the effectiveness of financial management and public services. Gaps in financial supervision and management that are not transparent are the cause of fraud in the use of the budget. The agency theory states that corruption is caused by a conflict of interest between the community as the principal and the government as an agent, with the external auditor as a supervisor to prevent irregularities. The focus of this research is to find out the relationship between corruption in local governments and capital expenditure, local own revenue, audit opinions, and audit findings. This study uses quantitative methods and uses secondary data. The sample consistSed of 250 local governments (districts/cities/provinces) in Indonesia during 2020-2022. The analyst method uses SPSS 27 with multiple linear regression method. The test results showed that capital expenditure had no effect on corruption, local own revenue and audit findings had a positive effect on corruption, and audit opinions had nothing to do with corruption in local governments.

Nur Aeni; Nur Naninsih; Mattalatta Mattalatta; Tajuddin Malik; Ansar Ansar +1 more

International Journal of Economics, Commerce, and Management 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to investigate the influence of discipline on teacher motivation in public elementary schools in Makassar. The research employs descriptive and confirmatory approaches. The descriptive approach seeks to explain the data presented in tables, figures, and graphs, while the confirmatory approach is used to confirm the influence of exogenous variables (discipline, competence, and leadership) on the intervening variable (motivation) and the endogenous variable (performance). The research was conducted in 58 public elementary schools across three districts: Tallo, Ujung Tanah, and Wajo, with the study period estimated to last three months, from April to July 2024. The data types include primary data obtained through observations, questionnaires, and interviews with respondents, as well as secondary data from documents, reports, books, the internet, and related journals. From 300 respondents, the results indicate that the overall perception of motivation is positive, with an average score of 3.68. The indicators of attendance and active involvement received the highest score (3.75), followed by enthusiasm in teaching (3.77), while the indicators of energy in teaching (3.59) and the drive for student progress (3.64) received lower scores. These findings suggest that, although the majority of respondents agree that motivation is an important factor in performance, 18.48% of respondents do not fully agree. The study also found a positive and significant relationship between teacher discipline and their performance, mediated by motivation. Discipline helps teachers manage tasks and time effectively, which in turn enhances both motivation and performance. In conclusion, to improve teaching quality, it is essential for schools to support teacher motivation and discipline through professional development programs and to create a conducive environment.

Feky Reken; Nadya Nurlailya Ningsih

International Journal of Economics, Commerce, and Management 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The role of the promotion mix is crucial to the survival of a company or organization. Through a mixture of promotions, companies can inform and influence consumer or customer decisions just as they do with a beach tour. As for this study, it aims to measure the role of the mix of promotions carried out by coastal tourism galeong on the decision of visiting tourists. This research uses descriptive qualitative methods. Data is collected through interviews and observations. The results of the research showed that the coastal tourism management made adjustments to the role of the promotion mix. This adjustment is made by leveraging digital media and establishing good relationships with people, governments and end-users.

Tanjung, Agustrial; Nasution, Nina Andriyani

Proceeding. of The International Conference on Business and Economics 2024 Universitas 17 Agustus 1945 Semarang

The aim of this research is to determine the influence of Audit Fees, Audit Rotation, Audit Tenure, Company Size, Auditor Specialization and Auditor Reputation on Audit Quality in manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The method used in this research is quantitative associative method, using secondary data. Based on the research results, it shows that Audit Fees, Audit Tenure and Auditor Specialization partially have no effect on Audit Quality. This shows that audit fees are low and competitive for auditors without reducing auditor quality standards. Audit quality is maintained even though there are changes in the Audit Tenure period. Auditor specialization is reduced, but there is increased training, application of audit standards and use of technology in maintaining effective Audit Quality. Company size partially has a positive and significant effect on Audit Quality. This shows that the auditor has sufficient expertise to handle the high complexity of a large company size, thus providing support for increasing audit quality. Audit Rotation and Auditor Reputation partially have a negative and significant effect on Audit Quality. This shows that a decrease in the frequency of Auditor Rotation can result in a decrease in their objectivity and independence, but auditors have a high perspective and long-term relationship to improve Audit Quality. A decline in auditor reputation can reduce public trust and auditor credibility, but implementing audit standards, strengthening policies and procedures and effective supervision can play a transparent role in maintaining integrity and professionalism by assessing and improving high audit quality standards. Audit Fees, Audit Rotation, Audit Tenure, Company Size, Auditor Specialization and Auditor Reputation simultaneously have a positive and significant effect on Audit Quality. This shows that Audit Fees can ensure auditors work well, Audit Rotation can reduce the risk of fraud, Optimal Audit Tenure does not lose objectivity, Company Size provides resources for comprehensive audits, Auditor Specialization adds value with special skills, Auditor Reputation adds trust and contribute to improving Audit Quality in Manufacturing Companies listed on the Indonesia Stock Exchange in 2020–2022.

Shinta Nastitie Komalasari; Gustita Arnawati Putri; Yoga Pratama Nugraha

International Journal of Economics, Management and Accounting 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research was conducted because of the emergence of cases of environmental pollution due to excessive production activities and the lack of awareness of business actors towards environmental conservation. Since the emergence of COVID-19 in Indonesia, the demand for medicines and other consumer products has increased. Public demand for companies to continue to care about environmental sustainability to reduce the negative impact of company activities on the environment. One concept that can be applied by management to handle problems that occur between the environment and the company is the concept of eco-efficiency. The purpose of this study is to, first, test the effect of eco-efficiency on firm value, second, test the effect of eco-efficiency on firm value with profitability and leverage as moderating variables. The sample of this research is manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2020-2023 using purposive sampling method. This research analysis method uses simple regression analysis and moderating analysis regression (MRA). This study provides evidence that environmental management implemented by the company can significantly provide good company value, besides that the high level of profit earned by the company can moderate the relationship between eco-efficiency and company value with a positive effect but in this study leverage cannot moderate the eco-efficiency relationship.    

Setya Pramono; M. Miftahul Qolbi; Arinal Haqqi; Arinal Haqqo

International Journal of Economics, Management and Accounting 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Sharia banking is a bank whose activities refer to Islamic law and in its activities neither charges interest nor pays interest to customers. Sharia bank rewards received or paid to customers depend on the contracts and agreements entered into by the customer and the bank. Agreements (contracts) contained in sharia banking must comply with the terms and pillars of the contract as regulated in Islamic sharia. Over the last decade, the Islamic banking industry has developed very rapidly, not only the number of Sharia Commercial Banks (BUS) but also their assets have increased several times to hundreds of trillions. Seeing the current phenomenon of sharia banking is the author's interest in carrying out research. This research approach uses a descriptive approach, namely by obtaining data collection and data analysis aimed at creating systematic, current and accurate descriptions, depictions of the facts, as well as the relationships between the phenomena being investigated. The types and sources of data are quantitative data and secondary data taken from company reports. The results obtained are that Bank Syariah Indonesia is included in the very rapid development category.  This is proven every year that he is able to achieve good goals and development. This shows that the public's response to trusting Indonesian Sharia banks is very good. And able to balance the challenges and opportunities in this current of globalization.      

Shalshabila Shafa; Kasmanto Miharja; Devi Savira

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The auditor's experience aspect is a crucial factor in determining the quality of audit activities at KAP. The research is aimed at exploring the impact of aspects of an auditor's experience on the quality of audit activities and results based on relevant literature studies. The research method uses a narrative literature review to synthesize evidence from various literature sources. The results of the analysis show that the auditor's experience aspect has a close, positive and significant relationship to the auditor's ability to identify material errors and fraud in the form of client financial reports. The implication of this research is the importance of developing auditor experience as a strategy to improve audit standards and public trust.      

Mikha Puan Diandra; Retasari Dewi

Jurnal Manajemen dan Ekonomi Bisnis 2024 Pusat Riset dan Inovasi Nasional

Many companies utilize PR consultant services in their public relations programs, one of which is In-Lite LED as a client of PT Prima Praxis Komunika or Praxis. In-Lite LED together with Praxis collaborate in organizing external communication programs that require the role of the media, one of which is the in-Lite LED 2023 CSR program. This research aims to discuss in detail the program management process which includes the process of defining problems, planning, implementing action strategies and communication, and evaluation of the in-Lite LED 2023 CSR program by Praxis. This research uses descriptive qualitative methods based on interview data, observation and literature study. The results of this research show that the problem definition process includes an assessment of individual concerns regarding an external condition that can be improved, carrying out informal interviews and secondary analysis via the internet, conducting site surveys, understanding evaluations of previous CSR in-Lite LEDs, as well as conducting brainstorming with client. The planning process includes determining public targets, objectives, strategies and tactics, days, dates and duration of events, spokespersons and talking points, to preparing media documents and preparing other technical needs. The implementation process includes implementing action strategies in the form of CSR programs, implementing active coordination, and implementing communication strategies. Finally, the evaluation process includes media monitoring and internal evaluation of the organizer. Overall, the program management process has gone well, although Praxis can still maximize each process to obtain more in-depth evaluation results regarding the impact on the residents of Untungjawa Island after the program has taken place.    

A. Zeze Muhtadien; Abdul Aziz; Hendrik Hermawan

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The increasingly massive use of social media has opened up opportunities for the development of the business sector. This reality also provides opportunities for the growth and development of local products. One local brand that has developed quite well by utilizing social media, especially TikTok, is the Tenue de Attire brand. This research aims to analyze strategies for increasing brand awareness through creative content in TikTok Brand Tenue de Attire social media marketing. This research uses a descriptive qualitative approach, data was obtained using literature review techniques and official publications. Tenue De Attire's marketing strategy shows that they can use social media, especially TikTok, to increase brand awareness and introduce their products to the public. They managed to create a strong connection between the audience and the brand by focusing on creating engaging video content, especially by using adaptable ideas and following popular trends. Tenue De Attire uses an Inbound Marketing approach to direct TikTok users from the stage of attracting attention to the stage of becoming potential customers, by using interesting content to provide information about their products indirectly. Inbound marketing strategy has four stages, namely: Attract, Convert, Close and Delight. Using TikTok's Shop and Live features also helped them increase customer relations and sales. Therefore, Tenue De Attire has achieved success thanks to its innovative and smart marketing strategies.  

Suryawan, Teguh; Mubarok , Husni

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2024 Universitas Sains dan Teknologi Komputer

Companies are legal entities that play an important role in the national economy. Like a human body, a company also needs good organization to achieve the targets and goals of the company. Company failures resulting from poor company management occur in international companies, namely the company Apple Inc, which is the most valuable company in the world which ends in 2022, reminding the importance of leadership in company. The research method used in this research uses the Systematic Literature Review method. There are several types of leadership in companies, including four, namely democratic, autocratic, affiliative and visionary leadership. This study concludes that leadership factors in operational management, finance and public relations have a significant impact on companies. Companies that implement democratic leadership tend to be more able to carry out management in all sectors of the company, while companies that implement leadership based on Islamic studies make the relationship between leaders and subordinates more peaceful compared to other types of leadership.

Fitri Mahyuni; Deliana Deliana

International Journal of Economics, Management and Accounting 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The quality of audits is a crucial measurement to determine how effectively an audit has been conducted and the extent to which it produces relevant, accurate, and reliable information. High-quality audit outcomes are typically assessed based on how well the audit team performs the planning process, ensures that the audit plan is relevant and effective, produces audit reports that meet stakeholders' needs, and adheres to ethical principles aligned with established auditing standards. This study aims to evaluate the extent to which several key factors—namely audit planning, audit implementation, audit reporting, and ethical principles—have a direct impact on the audit quality of the Government Internal Supervisory Apparatus (Aparat Pengawasan Intern Pemerintah, or APIP) in the Binjai City Government. The research employs a quantitative approach, utilizing primary data collected from a sample of 39 government auditors. Data analysis was performed using the SmartPLS (Partial Least Squares) application, which allows for the modeling of complex relationships between variables. The findings reveal that audit planning, audit implementation, and audit reporting all have a significant and direct influence on the quality of audit results. These components play a central role in enhancing the credibility, effectiveness, and usefulness of internal government audits. However, the study also finds that ethical principles, while essential in guiding professional conduct, do not have a statistically significant direct impact on audit quality in this specific context. The results underscore the importance of strengthening technical aspects of the audit process, such as planning and reporting, while also maintaining strong ethical foundations as complementary rather than primary determinants of audit quality. This research contributes to the ongoing efforts to improve the effectiveness and reliability of internal government audits in Indonesian public sector institutions.

Nurul Handini; Annida Azhari Ritonga; Namira Sazkia

Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa 2024 Universitas Maritim AMNI Semarang

The field of curriculum work in educational administration, which is an important process for achieving learning goals. In this field, the preparation of syllabi, lesson plans, semester programs and annual programs is the main focus. It is important to consider factors such as student abilities, resources, and community needs. Elements and areas of educational administration include organization, management, communication, governance/administration, personnel/personnel, financial/financial, facilities and public relations. Analysis of curriculum areas plays an important role in achieving educational goals. Several articles also discuss aspects of curriculum management and educational administration in schools, with a focus on the implementation of curriculum management in certain secondary schools, the role of technology in improving the quality of education, and the scope of educational management in Islamic schools.

Arosyid Abrian Loka; Bina Alfiyya Shofaa; Wisnu Adji Nugroho; Muhammad Kurniawan

Jurnal Ekonomi dan Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze the influence of the labor force, inflation, unemployment and poverty on economic growth in Indonesia for the period (2014-2022). The variables used are Inflation as the dependent variable, Money Supply (JUB) and Interest Rates as the independent variables. The data used in this research is secondary data obtained from publications by the Indonesian Central Bureau of Statistics. The analytical method used is a multiple linear regression model or Ordinary Least Square (OLS). In processing the data, the author used the help of Eviews 10 software. Based on the estimation results, it was found that there is a relationship between Labor Force, Inflation, Unemployment and Poverty on economic growth in Indonesia and the variables Labor Force, Inflation, Unemployment and Poverty have a positive and significant effect on Economic Growth in Indonesia .