Abstract:This study examines the process of preparing financial statements for Regional Work Units (Regional Work Units, SKPD) using an accrual-based accounting approach in accordance with Government Regulation No. 71 of 2010. The…
e discussion focuses on the complete accounting cycle, from the opening balance sheet to the final financial statements. The methodology used includes literature review and best practice analysis, using illustrative data. The results emphasize the importance of a comprehensive understanding of the SKPD accounting cycle to produce accurate financial statements that adhere to established standards. Furthermore, this study reviews existing literature on transparency and accountability in local governments, identifies challenges and opportunities, and offers recommendations to enhance these aspects. By understanding the accrual-based accounting process and advancing transparency and accountability efforts, it is expected that local government financial statements will become more meaningful, reliable, and supportive of better decision-making processes for stakeholders.
Abstract:This research explores the impact of technology adoption on the performance of Micro, Small, and Medium Enterprises (MSMEs) in the post-COVID-19 landscape, with a particular focus on the moderating role of market innovation.…
ion. Utilizing a Structural Equation Modeling (SEM) approach, data was collected from MSMEs to evaluate the relationships among technology adoption, market innovation, and business performance. The findings reveal that technology adoption has a significant positive effect on MSME performance, contributing to operational efficiency and improved customer engagement. However, contrary to expectations, market innovation does not significantly moderate this relationship. This suggests that the immediate benefits of technology adoption are sufficient to drive performance improvements without the need for market innovation to enhance these effects. The research highlights the importance for MSMEs to prioritize technology adoption as a strategy for resilience and growth in the wake of the pandemic, while market innovation can be pursued as a complementary initiative for long-term competitiveness. The study provides valuable insights for policymakers and practitioners aiming to support the recovery and development of MSMEs in Indonesia.
Abstract:This study explores the impact of asset structure and sales growth on capital structure, emphasizing the moderating influence of profitability. As firms navigate the complexities of financing decisions, understanding how…
these variables interact is crucial for optimizing capital structure. The findings reveal that asset structure and sales growth significantly affect capital structure, with profitability playing a critical role in moderating these relationships. Firms with substantial tangible assets are better positioned to leverage debt financing, while those demonstrating strong sales growth are viewed favorably by investors and creditors. However, the extent to which sales growth influences capital structure is contingent upon profitability; high profitability enables firms to capitalize on growth opportunities, whereas low profitability may inhibit their capacity to leverage growth potential. Empirical research supports these conclusions, indicating that asset structure, sales growth, and profitability significantly shape capital structure decisions across various industries. Ultimately, this study provides valuable insights for financial managers, highlighting the importance of balancing growth aspirations with profitability to achieve effective capital structure management. This, in turn, can lead to sustained competitive advantage, a state where a firm outperforms its competitors over a prolonged period in a dynamic economic environment.
Abstract:Risk management is an important aspect of an organization's decision-making strategy to manage uncertainty and identify opportunities in a complex business environment. This research aims to investigate the implementation…
n of risk management in the context of strategic decision making, with a focus on the process of risk identification, risk evaluation, mitigation strategies, and their impact on achieving organizational goals. This research uses a qualitative approach with case studies as the main methodology. Data was collected through in-depth interviews with organizational leaders and analysis of documents related to risk management. The analysis steps include risk identification, risk evaluation using impact and probability assessment methods, as well as risk mitigation strategies applied in strategic decision making. The research results show that a comprehensive risk identification process provides a strong basis for designing effective risk management strategies. In-depth risk evaluation allows organizations to prioritize the most significant risks and develop appropriate mitigation actions. Implementation of risk mitigation strategies such as prevention, mitigation, transfer or retention of risk has contributed significantly to reducing the negative impact of risks faced by organizations. This research confirms that risk management is not only a tool to protect organizational value, but also a proactive approach that supports the achievement of long-term strategic goals. By implementing best practices in risk management, organizations can build a solid foundation for sustainable growth and success in a competitive and dynamic marketplace.
Abstract:The rapid advancement of digital technologies has fundamentally restructured the nature of work and transformed the roles, practices, and strategies of Human Resource Management (HRM). This article presents a systematic…
review of HRM challenges and opportunities within digital workplace environments, drawing on peer-reviewed literature published between 2015 and 2024. Five core dimensions of digital HRM transformation are examined: technology-based talent acquisition, remote and hybrid workforce management, continuous digital competency development, people analytics and data-driven decision-making, and the ethics of algorithmic management. The findings reveal that while digitalization enhances HR efficiency and organizational agility, it simultaneously introduces complex challenges related to employee well-being, digital equity, and data privacy. This article further proposes the Digital HRM Maturity Model as a conceptual framework offering organizations a structured pathway toward sustainable, human-centered digital transformation. Managerial implications and future research directions are discussed accordingly.
Abstract:Humans as social beings have 3 (three) basic needs which are often also called primary needs, namely clothing, food and shelter. The efforts made by the government cannot be separated from the state's goal of creating livable…
vable homes for its people as mandated by the 1945 Constitution, especially Article 28 H paragraph (1) which states that everyone has the right to live in physical and spiritual prosperity. The implementation of the Self-Help Housing Stimulus Assistance Program (BSPS) has not been optimal due to the lack of socialization, which has an impact on the lack of understanding of procedures/requirements, both administrative and technical. The driving factors in the implementation of the Self-Help Housing Stimulant Assistance Program (BSPS) consist of Strengths ( There is a legal umbrella for BSPS , Availability of funds from the APBN , Establishment of Central-Regional Coordination and Opportunities (The existence of a Technical Team from the Ministry, Availability of Companion Personnel, Companion Funds for field operations). Meanwhile, the Inhibiting Factors are the Existence of Weaknesses (Limited Socialization of the BSPS Program; Distribution of materials and materials, Minimal knowledge of recipients regarding accountability) and Threats or Obstacles (High rainfall during construction, Changes in policies regarding BSPS, Continuity of the BSPS program). The implementation of the Self-Help Housing Stimulus Assistance Program (BSPS) in the future will be carried out with an Aggressive Strategy , namely the Strategy of Using STRENGTHS by taking advantage of OPPORTUNITIES. Using Strengths, namely: There is a legal umbrella for BSPS , Availability of funds from the APBN , Establishment of Central-Regional Coordination by Utilizing Opportunities, namely: The existence of a Technical Team from the Ministry, Availability of Companion Personnel. Field operational Companion Funds. The government needs to improve public awareness of the Self-Help Housing Stimulus Assistance (BSPS) program to make it easier for potential recipients to understand. Likewise, local community conditions need to be adjusted to the technical requirements so that prospective BSPS recipients who do not yet have land titles in accordance with applicable regulations can simply obtain a Certificate of Land Title. The government can then facilitate the acquisition of land titles in accordance with statutory provisions.
Abstract:This study aims to analyze the tourism potential and marketing strategies in Bejijong Village, a village with a rich history and culture from the Majapahit Kingdom era located in Mojokerto Regency, East Java Province. This…
is study explores how village managers conduct managerial and marketing activities to attract tourists and promote local products. The research method involves a SWOT analysis to evaluate the strengths, weaknesses, opportunities, and threats in the Marketing Mix’s 7P approach implemented by the village. The results of the study indicate that Bejijong Village has several significant advantages, including historical heritage such as Brahu Temple, Petilasan Siti Inggil, and Maha Vihara Majapahit, as well as local products such as smoked salted eggs, lemon juice, pukis lumer (melting) bertoping, tahu lontong (compress rice), and Cempaka batik handicrafts and wayang kulit. However, the challenges faced include less than optimal website management, lack of effective digital marketing strategies, and entrance fees that may be insufficient to support maintenance. This study introduces novelty in marketing strategy analysis by integrating the SWOT and Marketing Mix’s 7P approaches to provide in-depth insights into how management and marketing can be improved. These findings are expected to be a reference for other villages in designing more effective marketing strategies and suggesting improvement steps that can increase the attractiveness and sustainability of culture-based tourist destinations. Keywords: Bejijong Village, Tourism Marketing, SWOT Analysis, Marketing Mix 7P.
Abstract:Pasar global kini semakin ditandai dengan kompetisi yang ketat dan perubahan lingkungan bisnis yang berlangsung sangat cepat. Kemajuan teknologi, globalisasi, serta akses internet yang semakin meluas telah mengubah perilaku…
aku konsumen secara signifikan, menciptakan peluang sekaligus tantangan bagi perusahaan yang ingin memasarkan produk mereka secara global. Penelitian ini bertujuan untuk mengidentifikasi strategi pemasaran yang efektif untuk meningkatkan daya saing produk lokal di pasar global, serta memberikan rekomendasi bagi pelaku usaha di Luwu Timur. Penelitian ini menggunakan pendekatan kualitatif dan kuantitatif untuk menganalisis strategi pemasaran produk lokal di Luwu Timur dan dampaknya terhadap daya saing di pasar global. Metode analisis data yang digunakan adalah analisis SWOT (Strengths, Weaknesses, Opportunities, Threats) untuk mengidentifikasi kekuatan dan kelemahan produk keripik pisang serta peluang dan ancaman yang ada di pasar global. Penelitian ini menegaskan bahwa strategi pemasaran produk lokal di Luwu Timur perlu ditingkatkan untuk meningkatkan daya saing di pasar global. Dengan memanfaatkan sumber daya alam yang melimpah dan budaya lokal yang kaya, serta menerapkan teknologi digital, produk lokal Luwu Timur dapat lebih kompetitif di pasar internasional.
Abstract:Penelitian ini bertujuan untuk bentuk – bentuk strategi perusahaan dengan memperhatikan Strengths, Opportunities, Aspirations, Results yang ada di PT. Perkebunan Nusantara II. Memilih prioritas strategi kebijakan di PT.…
PT. Perkebunan Nusantara II dan usulan yang dilakukan oleh perusahaan.Metodologi pada penelitian ini adalah penelitian mix method yaitu kuantitatif yang dikualitatifkan dengan informan yang menjadisubjek penelitian pada penelitian ini adalah Jajaran Direksi PT. Perkebunan Nusantara II. Hasil penelitian menunjukkan bahwa ada keuntungan yang dapat dimanfaatkan dan taktik yang masih dapat dioptimalkan untuk meningkatkan pemasaran PTPN II dan tidak tertinggal dari produsen kelapa sawit lainnya.Hasil SOAR adalah Strategi S-A, yang merupakan rencana yang dikembangkan antara kekuatan dan aspirasi, adalah strategi yang cocok untuk diterapkan berdasarkan temuan analisis. Hasil QSPM yang menjadi prioritas adalah dengan menentukan dan membuat tim khusus untuk menyeleksi dan mengklasifikasi hasil kelapa sawit karena memilki skor STAS tertinggi yaitu 4,8. Saran bahwa startegi bisnis menawarkan saran rencana bisnis yang sesuai untuk mengatasi masalah saat ini di dalam organisasi di PTPN II, khususnya dalam memenangkan persaingan pangsa pasar.
Abstract:This study aims to compare four types of authentic assessment in an educational context: project assessment, portfolio assessment, written assessment, and performance assessment. The research method used is library research.…
rch. The research findings show that authentic assessment is effective in promoting deep concept understanding and application of knowledge in real situations. Project assessment provides students with opportunities to integrate skills and knowledge in tasks relevant to the real world. Portfolio assessment allows students to reflect on their development holistically through a collection of work. Simulation assessments give students the experience of applying knowledge in a structured context. Case study assessments develop critical thinking skills in complex situations. In conclusion, educators need to consider learning objectives and student characteristics in choosing the appropriate type of authentic assessment. This research provides practical guidance for educators in designing effective assessments that motivate students. The results of this study encourage further discussion and research on the development of authentic assessment methods in education.