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All Journal Journal of Law, Education and Business Journal of Management Accounting, Tax and Production
Saskia, Ainun
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Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Tantangan dan Strategi Implementasi Sistem Akuntansi Pemerintah Berbasis Akrual di Pemerintah Pusat dan Daerah Matondang, Khairani Alawiyah; Saskia, Ainun; Marpaung, Khairunnisa Br; Purba, Ledi Marina; Sirait, Kevin Daniel
Journal of Management Accounting, Tax and Production Vol 3, No 1 (2025): Maret 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v3i1.5750

Abstract

Salah satu komponen reformasi keuangan negara Indonesia yang berupaya meningkatkan akuntabilitas dan keterbukaan dalam pengelolaan keuangan pemerintah adalah penerapan sistem akuntansi berbasis akrual. Dalam makalah ini, kesulitan dan solusi penerapan sistem akuntansi berbasis akrual di pemerintah pusat dan daerah dikaji. Studi dokumen, wawancara mendalam, dan observasi merupakan beberapa metode pengumpulan informasi yang digunakan dalam strategi penelitian kualitatif ini. Berdasarkan temuan penelitian, kendala terbesar penerapan sistem ini adalah kurangnya infrastruktur teknologi informasi, kekurangan sumber daya manusia, regulasi yang rumit, dan penolakan terhadap perubahan. Peningkatan kompetensi sumber daya manusia melalui pelatihan dan sertifikasi, penguatan sistem informasi dan infrastruktur teknologi, koordinasi regulasi pemerintah pusat dan daerah, peningkatan dedikasi pimpinan daerah, dan penilaian rutin terhadap implementasi sistem merupakan beberapa strategi utama yang disarankan untuk mengatasi masalah tersebut. Dengan menerapkan taktik ini, diharapkan akuntansi berbasis akrual dapat berfungsi lebih efisien dan mendorong tata kelola yang baik.
Social Media Analysis on Interest in Buying Imported Used Shoes at SOM Sneakers Amanda, Essi Laura; Saskia, Ainun; Fajri, M Yudi; Simanungkalit, Jessica Br; Meiriza, Mica Siar
Journal of Law, Education and Business Vol 3, No 1 (2025): April 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jleb.v3i1.5776

Abstract

This study investigates the impact of social media on consumer interest in purchasing imported secondhand footwear, focusing on SOM Sneakers as a case study. Employing a mixed-methods approach combining surveys and interviews, the research demonstrates a significant influence of social media on consumer buying decisions.  This influence is mediated through increased brand awareness, influencer marketing, consumer reviews, and direct brand-consumer interaction, particularly on platforms like Instagram and TikTok, fostering engagement, building trust, and ultimately driving purchase intent.  The findings offer valuable insights for both academic discourse and the development of effective marketing strategies within the secondhand footwear industry.
Social Media Analysis on Interest in Buying Imported Used Shoes at SOM Sneakers Amanda, Essi Laura; Saskia, Ainun; Fajri, M Yudi; Simanungkalit, Jessica Br; Meiriza, Mica Siar
Journal of Law, Education and Business Vol 3, No 1 (2025): April 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jleb.v3i1.5776

Abstract

This study investigates the impact of social media on consumer interest in purchasing imported secondhand footwear, focusing on SOM Sneakers as a case study. Employing a mixed-methods approach combining surveys and interviews, the research demonstrates a significant influence of social media on consumer buying decisions.  This influence is mediated through increased brand awareness, influencer marketing, consumer reviews, and direct brand-consumer interaction, particularly on platforms like Instagram and TikTok, fostering engagement, building trust, and ultimately driving purchase intent.  The findings offer valuable insights for both academic discourse and the development of effective marketing strategies within the secondhand footwear industry.
Co-Authors Amanda, Essi Laura Fajri, M Yudi Marpaung, Khairunnisa Br Matondang, Khairani Alawiyah Meiriza, Mica Siar Purba, Ledi Marina Simanungkalit, Jessica Br Sirait, Kevin Daniel