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All Journal Journal of Applied Accounting Masyarakat Pariwisata: Journal of Community Services in Tourism Accounting Studies and Tax Journal Jurnal Bisnis, Manajemen, dan Akuntansi
Usman, Ernawati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Kolaborasi Mitra Co-branding Dalam Meningkatkan Brand Equity Wonderful Indonesia Usman, Ernawati; Pramezwary, Amelda
Masyarakat Pariwisata : Journal of Community Services in Tourism Vol. 4 No. 1 (2023)
Publisher : Politeknik Pariwisata NHI Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34013/mp.v4i1.1282

Abstract

Wonderful Indonesia is currently ranked 32nd in the world tourism brand. This position is considered not optimal depend on the potential and possibility of collaboration in tourism marketing. This position under Malaysia, Thailand and Singapore. One of the main programs for increasing brand equity is co-branding. The co-branding program is a collaboration of various brands to support Wonderful Indonesia's brand equity through various joint activities. There are 120 co-branding partners, three partners were selected, tiket.com, Hydrococo and Genpi as partners who won awards as the best collaborative brand 2022. Brand partner collaboration is important to provide media value, increase awareness and brand equity. This research is expected to be able to find patterns of collaboration to optimize the co-branding program and further improve the performance and position of Wonderful Indonesia. This research method is descriptive qualitative, data obtained by in-depth interviews with informants who were determined by purposive sampling with key informants Director of Marketing Communications Ministry of Tourism and Creative Economy. This research shows several models of partner collaboration, collaboration with the Ministry of Tourism and independent collaboration between partners. Some of the determining factors for the value of collaboration are the form of activity, creativity of collaboration, the strength of media tolls, networks, media value generated by partners and the reach of activities carried out. Collaboration activities produces media value that increases PR and brand value through the inclusion of the Wonderful Indonesia logo on products and promotional materials. Several partners released limited edition products collaboration with Wonderful Indonesia with creative tourism themes. The inclusion of the Wonderful Indonesia keywords and logo became the main points of the communication campaign to increase awareness and brand equity.
Makna Laba Dalam Perspektif “Pemulung” Tempat Pembuangan Akhir Kawatuna Mongi, Aprilia Cristin Yansen; Sugianto, Sugianto; Usman, Ernawati; Kahar, Abdul
Journal of Applied Accounting Vol 3 No 2 (2024): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v3i2.1081

Abstract

This study aims to reveal the meaning of profit in the perspective of scavengers. This study uses a qualitative method with a phenomenological approach to find out the meaning of profit for scavengers, to find out through interviews and in exploring in depth the individual's perspective on the phenomenon raised. The results of the study revealed that scavengers see several dimensions, namely the social dimension, the psychological dimension and the spiritual dimension which interpret it as profit forming profit forming scavenger self-love, Profit forming scavenger self-defense, Scavenger Emergency Fund Savings and Profit: The Foundation of Family Needs. Keywords: meaning of profit, scavenger, self-love, self-defense, family needs
IMPLEMENTATION OF ENVIRONMENTAL ACCOUNTING IN TOFU FACTORY WASTE MANAGEMENT: CASE STUDY OF DM93 TOFU FACTORY IN PALU CITY Simanullang, Ratih; Sugianto, Sugianto; Usman, Ernawati; Mustamin, Mustamin
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 1 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/zxg2ds46

Abstract

Waste management in the tofu industry is an important aspect in maintaining business sustainability and environmental sustainability. Solid waste from tofu production can be reused, while liquid waste often becomes a source of pollution if not managed properly. Environmental accounting is an important tool in recording and measuring environmental costs associated with waste management, but its application in small industries is still limited. Method: This study uses a qualitative approach with a phenomenological method. Data were collected through interviews with factory owners, employees, and the surrounding community, as well as direct observation and analysis of financial report documents. Data analysis was carried out through data reduction, data presentation, triangulation, and drawing conclusions. Results: The results of the study indicate that the DM93 Tofu Factory has managed solid waste well by utilizing tofu dregs as animal feed. However, liquid waste management still faces challenges, especially in the effectiveness of the Wastewater Treatment Plant (WWTP). In addition, the application of environmental accounting is still very limited, where environmental costs are not explicitly recorded in the financial statements. The main challenges in implementing environmental accounting include the lack of understanding of business owners, the absence of regulations requiring the recording of environmental costs, and financial limitations for investment in waste management.
BALANCED SCORECARD-BASED PERFORMANCE MEASUREMENT IN A REGIONAL HOSPITAL: A STUDY AT PENDAU TAMBU HOSPITAL, DONGGALA Putri, Amalia; Yamin, Nina Yusnita; Usman, Ernawati; Yuniar, Latifah Sukmawati
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 2 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/b3wmj437

Abstract

This study evaluates the performance of Pendau Tambu Regional General Hospital (RSUD) using the Balanced Scorecard (BSC) approach. Through a qualitative method, performance is assessed from four perspectives: financial, customer, internal business processes, and learning and growth. Data were collected through interviews with financial staff, patients, patients’ families, nurses, and medical staff, as well as through observation and document analysis. The results indicate efficient and effective financial performance, with an economic ratio of 92.62%, effectiveness of 96.26%, and efficiency of 25.18%. Patient satisfaction was high in medical aspects but lower regarding facilities, there was inefficiency in bed utilization, and human resource development through training remained limited. The implications of this study highlight the need for improvements in bed management, patient facilities, and investment in employee development to enhance overall service quality.
Reinterpreting Performance-Based Budgeting: A Study Of Budgeting Implementation At The Central Sulawesi Provincial Environment Agency Lasiewa, Wichencha Priskila; Putri , Azzahra Annisa; Usman, Ernawati; Sugianto, Sugianto; Pattawe, Abdul
Jurnal Bisnis, Manajemen dan Akuntansi Vol. 2 No. 1 (2025): September
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jbisma.v2i1.467

Abstract

This research revisits the meaning of performance-based budgeting in public sector organizations, focusing on its implementation at the Environmental Agency Office (DLH) of Central Sulawesi Province. It was conducted qualitatively using an exploratory method through observation, interviews, and theoretical studies. The study results indicate that budget preparation is directed according to the region’s vision and mission and uses Key Performance Indicators to determine program priorities. Transparency and accountability are realized through the publication Center (SRC) as an innovation in converting plastic waste into fuel using pyrolysis technology. Although coordination challenges between fields and the need for system improvement remain, the Environmental Agency of Central Sulawesi Province continues to enhance budget management to support sustainable environmental development.
Co-Authors Abdul Kahar Abdul Pattawe Amalia Putri, Amalia Lasiewa, Wichencha Priskila Latifah Sukmawati Yuniar Mongi, Aprilia Cristin Yansen Mustamin Mustamin Nina Yusnita Yamin Pramezwary, Amelda Putri , Azzahra Annisa Simanullang, Ratih Sugianto Sugianto