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All Journal Jurnal Ilmiah ASET Jurnal Ilmiah Manajemen Dan Kewirausahaan
Agung Budiartono
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Economics, Econometrics & Finance Social Sciences

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Analisis Pengaruh Unsur Lingkungan Pengendalian (Control Environment) terhadap Keandalan Laporan Keuangan Agung Budiartono
Jurnal Ilmiah Aset Vol 22 No 1 (2020): Jurnal ASET Volume 22 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.22.1.156

Abstract

This study aimed to examine the effect of the Control Environment to reliability of Ministry / Agency financial statements in Indonesia. The elements of Control environment are tested, there are integrity and ethic value, commitment to competence, Supporting leadership, Organizational Structure, Authority and Responsibility, Human Resources Policy, The effectiveness of Government internal Audit, and Relationship with other agency. The population of this study are all the ministry/agency in Indonesia, and each of Ministry/ agency is represented by a person who presenting financial statements as respondents. The data in this study use primary data obtained from questionnaires distributed directly to the respondent. The Data collected are 59 questionnaires, from 86 questionnaires were distributed. The Data was analyzed using SmartPLS 3.0. The result shows that from 8 variables of Control Environment, only 2 that have effect to reliability of financial statements, there are The effectiveness of Government Internal Audit and Relationship with other agency. While others variables such as integrity and ethic value, commitment to competence, Supporting leadership, Organizational Structure, Authority and Responsibility, Human Resources Policy doesn’t have effect to reliability of ministry / agency financial statements.
Peran Media Sosial sebagai Strategi Optimalisasi Pemasaran pada UMKM Perdana Semarang Widiyanti Widiyanti; Ratna Tunjungsari; Agung Budiartono
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 2 (2026): Mei: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i2.6862

Abstract

Marketing is the spearhead of any business. Optimal marketing will certainly create greater opportunities for a product to be better known to the public, increase product demand, create a positive brand image and corporate image, so that targeted sales can be achieved. Marketing is a source of income, so it is crucial to pay attention to how to optimize product marketing strategies. The dynamic era of modern life, where effectiveness and efficiency become a passion, can also be seen from the intense use of digital marketing. Digital marketing, in addition to being able to reach a wider market and supporting marketing cost efficiency, also creates unlimited marketing space and time. Furthermore, digital marketing is real-time, so business actors can directly monitor the interests and feedback from the target market. The research method used a qualitative method with a single case study research design. Using a non-probability sampling method with purposive sampling. Data collection was carried out through observation, in-depth interviews, and documentation. Data analysis included data reduction, data display, and conclusion drawing/verification. Data credibility was tested using triangulation and member checking.
Co-Authors Ratna Tunjungsari Widiyanti Widiyanti