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All Journal Jurnal Akuntansi Kompetif Bata Ilyas Educational Management Review
Farel Novsal Simamora
Universitas HKBP Nommensen Medan
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

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Optimalisasi Kinerja Digital Marketing Perusahaan Jasa Melalui Pendekatan Efisiensi Biaya, Efektivitas, Dan Produktivitas Magdalena Margaretha Ingrid Sihombing; Grace Mende Theresia Ujung; Ardin Dolok Saribu; Lamsehat Simamora; Eliasiani Anggelika Br Ginting; Devi Anjelika Br Tamba; Farel Novsal Simamora; Firman Soaloon Situmorang
Bata Ilyas Educational Management Review Vol. 6 No. 1: January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/biemr.v6i1.3904

Abstract

Makalah ini bertujuan mengkaji optimalisasi kinerja digital marketing pada perusahaan jasa melalui pendekatan efisiensi biaya, efektivitas pendapatan, dan produktivitas. Latar belakang kajian ini didasarkan pada perkembangan teknologi digital yang mendorong perusahaan jasa untuk menyesuaikan strategi pemasaran dari pendekatan konvensional menjadi lebih terukur, efisien, dan berbasis data. Dalam konteks tersebut, digital marketing tidak hanya berfungsi sebagai sarana promosi, tetapi juga sebagai instrumen strategis untuk meningkatkan pendapatan serta memperkuat daya saing perusahaan jasa di era digital.
KETERKAITAN TEMUAN AUDIT DENGAN GOOD CORPORATE GOVERNANCE, ETIKA BISNIS, DAN SISTEM PENGENDALIAN INTERNAL Hicca Maria Gandi Putri Aruan; Yosi Sihombing; Chintya Hutahaean; Ela Lumban Tungkup; Farel Novsal Simamora; Brian Mendrofa
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2945

Abstract

This study aims to analyze the relationship between internal audit findings and Good Corporate Governance (GCG), business ethics, and internal control systems. It specifically examines how internal audit findings reflect corporate compliance with GCG principles, why the root causes of audit findings are often linked to weak organizational business ethics, and how audit recommendations contribute to strengthening internal control systems. This study employs a qualitative literature review approach, examining relevant national SINTA-indexed journal articles and international sources from the past decade, analyzed thematically. The findings show that internal audit findings consistently reflect corporate compliance with the principles of transparency and accountability; the root causes of audit findings are closely related to weak organizational integrity and ethical culture; and audit recommendations contribute significantly to strengthening internal control when consistently followed up by management. This study concludes that internal audit findings, business ethics, and internal control systems operate within a single interrelated ecosystem in realizing Good Corporate Governance, rather than functioning as separate elements
Co-Authors Brian Mendrofa Chintya Hutahaean Devi Anjelika Br Tamba Ela Lumban Tungkup Eliasiani Anggelika Br Ginting Firman Soaloon Situmorang Grace Mende Theresia Ujung Hicca Maria Gandi Putri Aruan Lamsehat Simamora Magdalena Margaretha Ingrid Sihombing Saribu, Ardin Dolok Yosi Sihombing