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All Journal BJRA (Bongaya Journal of Research in Accounting) Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang
Indah Safitri, Ari Sarwo
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH KEJELASAN SASARAN ANGGARAN DAN AUDIT KINERJA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Empiris Kabupaten Mamuju Tengah) Indah Safitri, Ari Sarwo
Bongaya Journal of Research in Accounting (BJRA) Vol. 2 No. 2 (2019): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v2i2.188

Abstract

This research was conducted with the aim of: (1) Knowing and analyzing the influence of theclarity of the budget target on government performance accountability; (2) Knowing and analyzing the effect ofaudit performance on government performance accountability; (3) Knowing and analyzing the influence ofclarity of budget targets and performance audits simultaneously on the performance accountability ofgovernment agencies; (4) Knowing and analyzing organizational commitment can moderate the relationshipbetween clarity of budget goals and performance audits with performance accountability of governmentagencies This study uses primary data through a survey of all Regional Work Unit (SKPD) in Mamuju TengahDistrict, which amounts to 33. This research was conducted for three months, from December to February 2019.Data were analyzed using the Partial Least Square (PLS) approach. The results of this study indicate that: (1)Clarity of budget targets has a positive and significant effect on the performance accountability of governmentagencies; (2) performance audits have a positive and significant effect on the performance accountability ofgovernment agencies; (3) clarity of objectives has a positive and significant effect on the accountability ofperformance of government agencies by being moderated by organizational commitment; (4) performance auditshave a positive and significant effect on the performance accountability of government agencies by beingmoderated by organizational commitment.
PENGARUH MEDIA SOSIAL TERHADAP PERILAKU KONSUMEN DAN STRATEGI PEMASARAN: ANALISIS LITERATUR REVIEW Ilyas, Krisna; Hasmin, Farhana; Trisnawataty, Trisnawataty; Indah Safitri, Ari Sarwo; Indah Azhari, Sri Rahayu
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i1.186

Abstract

Social media has fundamentally transformed the landscape of consumer behavior and marketing strategies in the digital era. This research analyzes the influence of social media on consumer behavior transformation and marketing strategy evolution through comprehensive literature review methodology. Analysis reveals that consumer decision journey has evolved from traditional linear models into dynamic and multi-touchpoint processes, where consumers actively conduct in-depth research through user-generated content and social proof before making purchase decisions. Social media creates new paradigms in marketing communication that are interactive and community-based, with user-generated content and peer recommendations becoming dominant factors in shaping brand perception. From strategic perspectives, authentic content marketing, long-term influencer partnerships, and social commerce integration prove most effective in driving customer engagement and conversion. Personalization through advanced targeting and machine learning algorithms enables precision marketing that significantly increases ROI. However, challenges such as privacy concerns, algorithm changes, and competition intensity demand continuous strategic adaptations. Omnichannel integration and advanced analytics become essential for optimizing customer experience and measuring effectiveness of social media marketing investments in achieving business objectives.
Co-Authors Hasmin, Farhana Ilyas, Krisna Indah Azhari, Sri Rahayu Trisnawataty, Trisnawataty