Ridwan, Zulkifli M
Unknown Affiliation

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

The Impact Of Performance-Based Budgeting Implementation On The Performance Accountability Of Government Agencies (Studi Empiris Pada Bapenda Kabupaten Sumedang) Cahyani, Vini; Masruri, Fahrul Alam; Radia, Dewi Andita Permatasari; Ridwan, Zulkifli M
Journal of Business, Accounting and Finance Vol. 7 No. 2 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the Implementation of Performance-Based Budgeting and Performance Accountability of Government Agencies and to determine how much influence the Implementation of Performance-Based Budgeting has on the Performance Accountability of Government Agencies at Bapenda Sumedang Regency. The research method used is a quantitative method with a Simple Linear Regression model. The sampling technique in this study used the purposive sampling method, while the data source was primary data by distributing questionnaires to 60 employees. The results showed that the variables had a positive and significant partial effect on the performance accountability of government agencies. The F value of 16.669 with a significance of 0.000 (<0.05) and R2 of 0.223 indicated that 22.3% of the variation in performance accountability of government agencies was explained by the implementation of performance-based budgeting. This study emphasizes the importance of implementing performance-based budgeting in supporting the performance accountability of government agencies
Analysis Of Promotion Strategies For 'Aa Deden's Pancong Business Ridwan, Zulkifli M; Yulianti, Siska; Al Azma, Asy Syaffa Nur; Juliyanti, Karmila; Vela, Wilandiana
Journal of Bussines Management Basic Vol 8 No 1 (2026): Journal of bussines management
Publisher : Universitas Sebelas April, Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Micro, Small and Medium Enterprises are businesses run by individuals or small groups that meet certain requirements. Warung Pancong AA Deden is a culinary business that sells pancong products with various flavors and toppings. This study aims to determine effective promotional strategies in the Warung Pancong AA Deden business and to determine the effectiveness of word-of-mouth promotion. This study uses a qualitative research design by conducting observations, interviews and documentation. Data analysis in this study is supported by relevant theories, is descriptive and focuses on the process and meaning (from the subject's perspective), qualitative data research obtained through direct interviews with the owner of the Warung Pancong AA Deden business to obtain detailed and accurate information without using questionnaires. UMKM Kue Pancong AA Deden still relies heavily on word of mouth promotion because most of its consumers come from the Ciuyah, Cisarua area, Information through satisfied customers after enjoying pancong. To expand market reach, it is necessary to expand the use of technology and improve logistics. Promotional steps do not only stop at social media posts, but must also be accompanied by the development of a better packaging system. The marketing strategy at Warung Pancong AA Deden can be concluded as having potential for growth due to its product advantages, such as its unique taste, soft texture, and diverse flavors. Its affordable price tag attracts consumers. However, it still faces major challenges, particularly in digital marketing. Current promotions rely heavily on word of mouth (WOM).