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All Journal Innovative: Journal Of Social Science Research Social Humanity
Ramadhan, Mohammad Rizki
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Humanities Computer Science & IT Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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STRATEGI PROMOSI RUMAH MAKAN SAUNA ALAM PRATAMA DALAM MENARIK MINAT PELANGGAN Ramadhan, Mohammad Rizki
Social Humanity: Jurnal Ilmu Sosial dan Humaniora Vol. 4 No. 2 (2020): December
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/j.sochum.v4i2.1464

Abstract

The purpose of this research is to determine the promotional strategy carried out by the Alam Pratama Sauna Restaurant to attract customer interest. The type of research used is qualitative descriptive type. The basis of research in this research is a case study with a total of 3 informants, the data collection techniques used are observation, interviews and documentation. The data analysis techniques used are data reduction, data presentation, and drawing conclusions or verification. The results of the research show that in culinary business competition in the city of Palu, Rumah Makan Sauna Alam Pratama carries out a promotion strategy with interactive marketing/internet marketing via social media Instagram by integrating features such as followers, photo uploads, captions. photos), Instagram stories, Geotagging, Arroba 16, Social networking for sharing photos or videos, Likes, Comments, Instagram camera, Photo effects. Apart from that, Alam Pratama Sauna Restaurant uses Word of Mouth media. In carrying out this promotional strategy, Alam Pratama Sauna Restaurant uses internet marketing as a promotional media, apart from being cheap and easy to use, this media is very effective for spreading promotional information.
Literatur Review: Fraud dan Manipulasi Akuntansi dalam Konsolidasi Ramadhan, Mohammad Rizki; Veronica, Tasya Amelia; Mappadang, Agoestina
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.19796

Abstract

This study aims to identify patterns of fraud and accounting manipulation in consolidated financial statements and to develop detection indicators based on theory and technological approaches. Using a systematic literature review method on reputable journals published between 2018 and 2024, this research examines the risks of fraud arising from the complexity of group structures and weak implementation of reporting standards such as PSAK 4. The synthesis reveals that fraud in consolidation commonly occurs through improper elimination of intercompany transactions, unjustified consolidation of entities, and limited disclosure of related party transactions. The fraud pentagon theory is applied to classify fraud drivers, while red flags and machine learning-based findings are used to develop fraud detection indicators. This study concludes with five fraud indicator categories specific to consolidation reports and recommends the integration of detection technology to enhance audit and oversight effectiveness.
Co-Authors Agoestina Mappadang Veronica, Tasya Amelia