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Personnel Administration Burden at the Semarang Regency Public Works Office Ishaq Dhimas Bayuaji; Nathaniel, Timothy
Arkus Vol. 10 No. 1 (2024): Arkus
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/arkus.v10i1.436

Abstract

Administrative expenses are all forms of activities that are supporting and do not directly contribute to achieving organizational goals. This study aims to describe the administrative burden on the Semarang Regency Public Works Office, one of the regional apparatus organizations (OPD) responsible for providing public works infrastructure in the area. This study analyzes the administrative burden in terms of finance, human resources and work processes. The results of the analysis show that the administrative burden from a financial perspective is still low, while the administrative burden in terms of human resources and work processes is quite high. There are several efforts to optimize administrative management, such as increasing employee capacity and competence, utilizing information technology, simplifying procedures, increasing transparency and accountability, and carrying out regular monitoring and evaluation. The aim of this effort is to reduce the administrative burden to a minimum, so as to increase the efficiency and effectiveness of OPD in carrying out public works affairs in Semarang Regency.
The Influence of Toko Kopi Tuku's Marketing Communication on the Purchase Intentions of Generations Y and Z Nathaniel, Timothy; Samaria, Sarah
Jurnal Komunikasi dan Bisnis Vol. 13 No. 1 (2025): May - October
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jkb.v13i1.1349

Abstract

Coffee is now inseparable from the lives of Indonesian people, making national coffee production increase to 756.1 thousand tons by 2023. More and more coffee shops with new concepts make competition tighter, so marketing communication is needed to win the competition. One of the well-known coffee shops in Indonesia is Toko Kopi Tuku. Effective marketing is the key to attracting consumer attention and increasing purchase interest. However, there are challenges in understanding the differences in consumer characteristics between generations Y and Z. Generation Y values a balance of product quality and value, and tends to be loyal to brands that offer added value and consistent quality. Generation Z seeks unique, personalized, authentic experiences, and is more critical and independent in making purchasing decisions. These differences demand the right marketing communication strategy to attract both segments. This study aims to find out the effect of Toko Kopi Tuku's marketing communication on generation Y and Z's purchase intention. The study used a quantitative approach with a population of 169,789 Instagram followers @tokokopituku and a sample of 100 people. Purposive sampling is used with the criteria that respondents are Generation Y or Z, know, and have bought Tuku Coffee Shop. The results showed that Marketing Communication had a positive effect in a moderate level on the Purchase Intention variable (Y), which was 56.8%. The remaining 43.2% is influenced by other variables outside this study.
Mengungkap Kecurangan Laporan Keuangan Menggunakan Teori Hexagon: Komite Audit Moderasi Nathaniel, Timothy; Reskino
Action Research Literate Vol. 8 No. 8 (2024): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v8i8.477

Abstract

Laporan keuangan adalah sarana untuk mengkomunikasikan kondisi keuangan dan informasi terkait kegiatan perusahaan selama periode waktu tertentu. Tujuan dari penelitian ini adalah untuk mengungkap kecurangan laporan keuangan dengan menggunakan teori kecurangan segi enam dengan peran komite audit sebagai moderator antara target keuangan, pemantauan yang tidak efektif, pergantian auditor, kesombongan, pergantian direksi dan kolusi kecurangan laporan keuangan. Dalam mempelajari terjadinya kecurangan laporan keuangan, peran komite audit perlu dipertimbangkan beserta faktor-faktor lainnya. Penelitian ini menggunakan SMPLS untuk melakukan pengujian hipotesis, menggunakan 140 laporan keuangan perusahaan publik manufaktur yang tercatat di Bursa Efek Indonesia dari tahun 2020-2022. Dengan toleransi kesalahan 10%, penelitian ini menemukan bahwa pemantauan yang tidak efektif, pergantian direksi dan kolusi memiliki pengaruh yang signifikan terhadap kecurangan laporan keuangan, dan komite audit menurunkan pengaruh target keuangan terhadap kecurangan laporan keuangan. Dapat disimpulkan bahwa komite audit hanya dapat mengurangi kecurangan laporan keuangan yang didorong oleh target keuangan. Implikasi dari penelitian ini memberikan saran untuk penelitian ke depan dalam mengungkap penyebab penipuan laporan keuangan.