Journal La Bisecoman最新文献_第2页

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

Journal La Bisecoman Pub Date : 2024-06-10 DOI: 10.37899/journallabisecoman.v5i3.1161

Nasrullah Nasrullah, Syamsuri Rahim, Ratna Sari, Muh. Abduh

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

Journal La Bisecoman Pub Date : 2024-06-10 DOI: 10.37899/journallabisecoman.v5i3.1235

M. Amin, Mujahid Mujahid, Nur Alim Djalil

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

Journal La Bisecoman Pub Date : 2024-06-10 DOI: 10.37899/journallabisecoman.v5i3.1248

Layla Naji Majeed AL Fatlawi

{"title":"The Modern Trends in Internal Auditing and Their Role in Enhancing the Efficiency and Effectiveness of Performance in Governmental Units","authors":"Layla Naji Majeed AL Fatlawi","doi":"10.37899/journallabisecoman.v5i3.1248","DOIUrl":"https://doi.org/10.37899/journallabisecoman.v5i3.1248","url":null,"abstract":"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.","PeriodicalId":116609,"journal":{"name":"Journal La Bisecoman","volume":" 81","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141365707","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

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

Journal La Bisecoman Pub Date : 2024-03-26 DOI: 10.37899/journallabisecoman.v5i2.1152

Hayah Masrurah Nurfan, A. R. Mus, Junaiddin Zakaria

{"title":"The Effect of Capital Structure and Profitability on Company Value in Pharmaceutical Sub-Sector Manufacturing Companies Listed in the Indonesia Stock Exchange","authors":"Hayah Masrurah Nurfan, A. R. Mus, Junaiddin Zakaria","doi":"10.37899/journallabisecoman.v5i2.1152","DOIUrl":"https://doi.org/10.37899/journallabisecoman.v5i2.1152","url":null,"abstract":"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.","PeriodicalId":116609,"journal":{"name":"Journal La Bisecoman","volume":"102 31","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140380978","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

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

Journal La Bisecoman Pub Date : 2024-03-26 DOI: 10.37899/journallabisecoman.v5i2.1058

Ardiyanti Ardiyanti, Muh. Akbar, Nur Alim Djalil

{"title":"Political Party Management Strategy: An Approach to Political Communication Strategy","authors":"Ardiyanti Ardiyanti, Muh. Akbar, Nur Alim Djalil","doi":"10.37899/journallabisecoman.v5i2.1058","DOIUrl":"https://doi.org/10.37899/journallabisecoman.v5i2.1058","url":null,"abstract":"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.","PeriodicalId":116609,"journal":{"name":"Journal La Bisecoman","volume":"105 14","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140380704","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

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

Journal La Bisecoman Pub Date : 2024-03-26 DOI: 10.37899/journallabisecoman.v5i2.1149

Adisyah Nurul Budiasih, Syamsu Nujum, M. Mapparenta

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

Journal La Bisecoman Pub Date : 2024-03-26 DOI: 10.37899/journallabisecoman.v5i2.1123

Asa Zumara, Sukriansyah S Latief, Y. Yusmanizar

{"title":"Communication of News Contributor Organizations at Diskominfo Agencies of Nunukan Regency","authors":"Asa Zumara, Sukriansyah S Latief, Y. Yusmanizar","doi":"10.37899/journallabisecoman.v5i2.1123","DOIUrl":"https://doi.org/10.37899/journallabisecoman.v5i2.1123","url":null,"abstract":"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.","PeriodicalId":116609,"journal":{"name":"Journal La Bisecoman","volume":"105 45","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140380677","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

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

Journal La Bisecoman Pub Date : 2024-03-26 DOI: 10.37899/journallabisecoman.v5i2.1125

Yulianti Yulianti, Andi Vita Sukmarini, Syamsu Rizal

{"title":"Communication Strategy of the General Election Commission as a Source of Information and Socialization of Legal Products in General Election","authors":"Yulianti Yulianti, Andi Vita Sukmarini, Syamsu Rizal","doi":"10.37899/journallabisecoman.v5i2.1125","DOIUrl":"https://doi.org/10.37899/journallabisecoman.v5i2.1125","url":null,"abstract":"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.","PeriodicalId":116609,"journal":{"name":"Journal La Bisecoman","volume":"106 41","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140379763","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

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

Journal La Bisecoman Pub Date : 2024-03-26 DOI: 10.37899/journallabisecoman.v5i2.1067

Ike Purwaningrum, Mujahid Mujahid, Fitriana Fitriana

{"title":"Marketing Communications Strategy in Increasing the Number of Visits to Rice Tourism Destinations","authors":"Ike Purwaningrum, Mujahid Mujahid, Fitriana Fitriana","doi":"10.37899/journallabisecoman.v5i2.1067","DOIUrl":"https://doi.org/10.37899/journallabisecoman.v5i2.1067","url":null,"abstract":"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.","PeriodicalId":116609,"journal":{"name":"Journal La Bisecoman","volume":"111 16","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140379293","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

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

Journal La Bisecoman Pub Date : 2024-03-26 DOI: 10.37899/journallabisecoman.v5i2.1120

Andi Nur Isman Sofyan, Y. Yusmanizar, Andi Vita Sukmarini

{"title":"News Editorial Strategy from Social Media as Online Media","authors":"Andi Nur Isman Sofyan, Y. Yusmanizar, Andi Vita Sukmarini","doi":"10.37899/journallabisecoman.v5i2.1120","DOIUrl":"https://doi.org/10.37899/journallabisecoman.v5i2.1120","url":null,"abstract":"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.","PeriodicalId":116609,"journal":{"name":"Journal La Bisecoman","volume":"116 47","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140380337","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0