Abstract:Penelitian ini bertujuan untuk menganalisis pengaruh cyber public relations yang dilakukan melalui akun Instagram @mustikaratuind terhadap citra merek produk kosmetik Mustika Ratu. Sebagai salah satu merek kosmetik tradisional…
sional terkemuka di Indonesia, Mustika Ratu menghadapi tantangan besar dalam mempertahankan eksistensi merek di tengah persaingan dengan kompetitor lokal maupun internasional yang semakin aktif secara digital. Dalam konteks ini, pemanfaatan media sosial sebagai strategi public relations menjadi penting untuk membentuk persepsi positif konsumen. Instagram dipilih karena memiliki daya tarik visual yang kuat serta tingkat interaktivitas yang tinggi di kalangan pengguna. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 100 responden perempuan usia produktif yang mengikuti akun @mustikaratuind. Instrumen penelitian berupa kuesioner yang telah diuji validitas dan reliabilitasnya. Data dianalisis menggunakan regresi linier sederhana dan uji t untuk menilai pengaruh cyber public relations (transparency, internet porosity, the internet as an agent, dan richness in content and reach) terhadap citra merek (strength of brand associations, favorability of brand associations, dan uniqueness of brand associations). Hasil penelitian menunjukkan bahwa cyber public relations berpengaruh positif dan signifikan terhadap citra merek, dibuktikan dengan nilai t hitung sebesar 11,839 yang lebih besar dari t tabel 1,9844. Nilai koefisien determinasi (R Square) sebesar 58,9% menunjukkan bahwa variabel cyber public relations mampu menjelaskan 58,9% variasi dalam citra merek, sedangkan 41,1% sisanya dipengaruhi oleh faktor lain di luar penelitian ini" karena saya mau menjelaskan bahwa seberapa besar variabel X (cyber public relations) mampu menjelaskan variasi pada variabel Y (citra merek). Kekuatan hubungan ini berada pada kategori sedang, artinya cyber public relations cukup efektif namun masih memerlukan peningkatan untuk mencapai kategori kuat. Berdasarkan hasil ini, disarankan agar Mustika Ratu memperkuat kreativitas konten sekaligus mempertahankan interaksi positif dengan audiens melalui media sosial serta inovasi produk agar citra merek lebih kompetitif.
Abstract:The rapid evolution of digital technologies, particularly live streaming features in e-commerce platforms, has significantly transformed consumer behavior while introducing new risks to consumer protection. Live streaming…
g based commercial transactions often involve real time, visually driven interactions that encourage impulsive purchasing decisions, making traditional regulatory frameworks insufficient. This study aims to analyze the primary factors influencing consumer protection in live commerce settings by examining five core variables: product transparency, platform accountability, perceived risk, consumer trust, and digital literacy. Utilizing a qualitative exploratory approach, this research conducted a comprehensive literature review of 77 international journal articles published between 2020 and 2024. The findings indicate that product transparency and platform accountability are fundamental to enhancing consumer trust and reducing perceived risks, whereas digital literacy acts as a moderating factor that empowers consumers to make informed decisions. The study proposes a conceptual framework that integrates behavioral and regulatory dimensions, offering both theoretical insights and practical implications for improving consumer protection in fast paced, interactive digital marketplaces.
Abstract:This research aims to analyze public administration ethics in the implementation of work at the West Sumatra Province Social Service. Public administration ethics is an important aspect that influences the quality of public…
lic services and public trust in the government. The method used in this research is a qualitative approach with data collection techniques through interviews, observation and documentation studies. The research results show that there are several challenges in implementing public administration ethics, such as a lack of employee understanding of the code of ethics, low transparency in decision making, and the practice of nepotism. However, there are also efforts made by the Social Service to improve work ethics, such as ethics training for employees and implementing a monitoring system. This research recommends the need to increase ethical awareness among employees and strengthen monitoring mechanisms to create a more ethical and transparent work environment.
Abstract:This study evaluates the effectiveness of the East Java Province DPMPTSP marketing communication strategy in investment promotion in 2023, focusing on the marketing mix elements: product, price, place, and promotion. Through…
ough a qualitative approach, this study analyzes promotional activities that include the development of promotional materials, expansion of international networks, and strengthening of regional branding. The results of the study indicate that innovative efforts in developing promotional materials using the latest technology and interactive approaches have been carried out. However, an in-depth evaluation is needed to ensure the effectiveness of promotional materials in meeting investor needs. Price transparency, although not explicitly focused on, is important for investment decisions. This study recommends improving information related to investment costs and incentives.
International cooperation, such as with the State of Neuvo Leon-Mexico, shows efforts to expand investment networks and global market visibility, with an evaluation of the benefits and costs required. Promotional activities such as seminars on investment strategies focus on strengthening regional branding and effective promotional techniques. The novelty of this study lies in the comprehensive analysis of marketing mix elements in the context of investment promotion as well as recommendations for continuous adaptation according to market changes. These findings provide new insights for the development of more effective investment marketing communication strategies in the future.
Abstract:Primkoppol, a cooperative designed to serve the needs of its police members, plays a crucial role in enhancing member welfare through various programs and services. This study aims to analyze the management system implemented…
ented by Primkoppol and how this system contributes to the improvement of its members' welfare. Employing a descriptive analytical approach, this research delves into the organizational structure, operational mechanisms, and strategies adopted by Primkoppol in executing its functions and objectives. Focusing on the evaluation of management practices, including resource management, profit allocation, and member development programs, this study seeks to identify the keys to success and the challenges faced by Primkoppol in its efforts to enhance member welfare. This analysis is supplemented with secondary data and direct survey results from members to capture their perceptions and experiences regarding the effectiveness of the services provided by Primkoppol. The findings indicate that Primkoppol has implemented various positive initiatives oriented towards improving member welfare, including innovations in financial services, enhancement of product and service quality, and member capacity development through education and training. However, there is also room for improvement, especially in terms of enhancing management transparency, operational efficiency, and adaptation to digital technology. This study concludes that to continue improving its members' welfare, Primkoppol needs to further optimize an adaptive and responsive management system to environmental changes and member needs. Recommendations include improvements in two-way communication between management and members, integration of information technology, and strengthening of institutional capacity.
Abstract:Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian sehingga memerlukan pengelolaan keuangan yang akuntabel melalui Sistem Informasi Akuntansi (SIA). Penelitian ini bertujuan menganalisis penerapan…
nerapan Sistem Informasi Akuntansi berbasis syariah pada penjualan UMKM Pabrik Tahu di Desa Tegalgusi Kabupaten Jember serta mengidentifikasi potensi dan kendala penerapan prinsip akuntansi syariah dalam mendukung akuntabilitas usaha. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem pencatatan transaksi masih dilakukan secara manual melalui pencatatan pemasukan dan pengeluaran dalam buku harian. Penerapan tersebut telah mencerminkan nilai amanah, kejujuran, transparansi, dan prinsip maqashid syariah, khususnya hifz al-mal (perlindungan harta). Potensi penerapan prinsip syariah terlihat dari adanya pencatatan transaksi yang dapat ditelusuri sehingga mendukung akuntabilitas usaha. Namun, masih terdapat kendala berupa belum tersusunnya laporan keuangan formal, keterbatasan pemahaman akuntansi, serta belum adanya pemisahan keuangan usaha dan pribadi. Penelitian ini memberikan kontribusi dalam pengembangan Sistem Informasi Akuntansi berbasis syariah pada UMKM sektor pangan.
Micro, Small, and Medium Enterprises (MSMEs) play an important role in the national economy and require accountable financial management through an Accounting Information System (AIS). This study aims to analyze the implementation of a Sharia-based Accounting Information System in the sales activities of a tofu manufacturing MSME in Tegalgusi Village, Jember Regency, and to identify the potential and challenges of applying Sharia accounting principles in supporting business accountability. This study employed a descriptive qualitative approach with data collected through interviews, observations, and documentation. The findings indicate that the accounting information system is still implemented manually through the recording of cash inflows and outflows in a daily bookkeeping system. Despite its simplicity, the system reflects the values of trustworthiness, honesty, transparency, and the maqashid sharia principle, particularly hifz al-mal (protection of wealth). The potential of applying Sharia principles is evident in the existence of traceable transaction records that support business accountability. However, several challenges remain, including the absence of formal financial statements, limited accounting knowledge, and the lack of separation between business and personal finances. This study contributes to the development of Sharia-based Accounting Information Systems for MSMEs in the food industry sector.
Abstract:Perkembangan TI menghasilkan pengaruh yang besar dalam bidang pendidikan, terutama pada pengelolaan data akademik serta sistem penilaian siswa. SMPI Hidayatul Athfal hingga saat ini masih menerapkan sistem penilaian manual…
al dan semi-komputerisasi melalui pencatatan nilai pada buku serta pengolahan data memakai Microsoft Excel. Keadaan tersebut memunculkan sejumlah kendala, seperti lambatnya proses pengolahan nilai, kesalahan perhitungan, duplikasi data, serta kesulitan saat pencarian dan penyimpanan data akademik. Oleh sebab itu, dibutuhkan sistem informasi akademik berbasis web guna mendukung pengelolaan nilai siswa secara lebih efektif, efisien, serta terintegrasi. Metode yang dipakai dalam kajian ini ialah prototype melalui tahapan identifikasi kebutuhan, pembuatan prototype, evaluasi, penyempurnaan, serta implementasi sistem. Pengembangan sistem dilakukan memakai Visual Studio Code sebagai text editor, XAMPP menjadi web server lokal, serta localhost guna pengujian aplikasi berbasis web. Sistem dibangun menggunakan PHP, HTML, CSS, JavaScript, serta basis data MySQL. Hasil kajian memperlihatkan bahwasannya sistem informasi akademik berbasis web mampu melakukan peningkatan efisiensi pengolahan data, menekan human error, mempercepat penyusunan laporan nilai, serta memperkuat keamanan dan transparansi data akademik siswa di SMPI Hidayatul Athfal.
The development of information technology has had a significant impact on the field of education, particularly in the management of academic data and student assessment systems. SMPI Hidayatul Athfal still uses a manual and semi-computerized grading system, where scores are recorded in books and processed using Microsoft Excel. This system creates several challenges, such as delays in grade processing, calculation errors, data duplication, and difficulties in searching and storing academic data. Therefore, a web-based academic information system is needed to support the management of student grades in a more effective, efficient, and integrated manner. The research method used in this study is the prototype method, which includes the stages of requirements gathering, prototype development, evaluation, refinement, and system implementation. The system was developed using Visual Studio Code as the text editor, XAMPP as the local web server, and localhost as the web-based testing environment. The programming languages used include PHP, HTML, CSS, JavaScript, and MySQL as the database management system. The results of the study show that the web-based academic information system improves data processing efficiency, reduces human error, accelerates the generation of grade reports, and enhances the security and transparency of students’ academic data at SMPI Hidayatul Athfal.
Abstract:The International Auditing and Assurance Standards Board (IAASB) implemented new auditing standards which became effective on December 15, 2016, which require auditors to disclose Key Audit Matters (KAM) in their reports.…
. KAM was initiated by the International Auditing and Assurance Standards Board (IAASB) as an international auditing standard setting body, which aims to increase the transparency of audited financial reports. This study uses qualitative and quantitative methods which use secondary data sources. The secondary data used in this study is in the form of financial reports obtained from the Indonesia Stock Exchange (IDX) via the internet. Based on the results of data analysis of the financial statements of PT Bank Amar Indonesia Tbk Q2 of 2022, in the independent auditor's report, the main audit item disclosed is the allowance for impairment losses on loans. Based on data obtained from the Indonesia Stock Exchange (IDX), the share price per share at the end of the fourth quarter of 2021 and the share price on June 30, 2022, has fluctuated. It was concluded that in the period following the issuance of the Q2 2022 financial statements with the existence of an independent auditor's report disclosing key audit matters facilitated the flow of company-specific information to the market.
Abstract:The publication of sustainability reporting has become a trend in Indonesia even though the regulations for publishing sustainability reporting have not been mandated. Some companies have published their sustainability reports…
eports voluntarily as a demand for the company’s transparency for its operations to stakeholders. To ensure that the sustainability report submitted by the company follows the guideline, the role of an auditor is needed to carry out the assurance. Therefore, the approach used in this study is qualitative. The qualitative method is research that uses descriptive data from the observation of secondary data. Secondary Data is information that already exists from before and is a collection of data by researchers to complement the data needed for research. In this study, the audit of sustainability reports can increase the credibility and accuracy of the information, primarily to support decision-making for stakeholders; this study tries to explain the role of auditors in sustainability reports.
Abstract:Whistleblower protection in the context of the environmental and Natural Resources sector is a key element in efforts to prevent corruption and sustainable management. This sector has a direct impact on human lives and societal…
ocietal well-being, and therefore, maintaining its integrity is essential. This research outlines the importance of whistleblower protection in the environmental and natural resources sectors. The method used in this research is normative with a doctrinal approach. Protection of whistleblowers has an important role in maintaining transparency and accountability in the environmental and natural resources sectors. Through the protection provided to whistleblowers, corrupt practices can be exposed and accountability can be realized. However, challenges and limitations still exist, and concerted efforts are needed to improve the implementation and effectiveness of these laws. With continued efforts, whistleblower protection laws can become a powerful tool in promoting transparency and accountability in the environmental and natural resources sectors.