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All Journal Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara
Dian Hardianti
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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Pengaruh Komunikasi yang Efektif terhadap Keberhasilahan Lobi dan Negosiasi Ratu Reva N.; Dian Hardianti; Brizita Auliani A; Helena Angelica S; Aprilia Ningrum
Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara Vol. 2 No. 2 (2025): April : Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/komunikasi.v2i2.244

Abstract

This research examines the influence of effective communication on the success of lobbying and negotiation. Lobbying and negotiation, although differing in their approaches (lobbying is one-way persuasive, negotiation is interactive and involves bargaining), both aim to influence decisions or reach agreements. The success of both heavily relies on effective communication, which includes building relationships, understanding the interlocutor, and overcoming communication barriers. Effective communication strategies involve thorough planning, persuasive communication, conflict management, and understanding the context and interests of all parties. Literature studies show that effective communication is a key success factor, building trust, delivering persuasive messages, managing conflicts, building consensus, and understanding the needs of other parties. Persuasive, assertive, and nonverbal communication also play a crucial role in reaching mutually beneficial agreements. In conclusion, effective communication increases the chances of successful lobbying and negotiation.
Analisis Konsep, Pengakuan, dan Pengungkapan Provisi, Liabilitas Kontinjensi, dan Aset Kontinjensi: Telaah Perubahan dari PSAK 57 ke PSAK 237 Afifah Safitri; Annisa Marcellia; Dian Hardianti
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 3 (2026): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i3.2368

Abstract

This study aims to analyze the concepts, recognition, and disclosure of provisions, contingent liabilities, and contingent assets through a comparison between PSAK 57 and PSAK 237, which is motivated by changes in accounting standards in Indonesia to adjust to business developments and international convergence. The method used is a qualitative approach with a literature review and content analysis using data from official documents and relevant scientific literature for the 2021–2026 period. The results of the study show that PSAK 57 and PSAK 237 share similarities in the basic principles of recognizing provisions, namely the existence of a present obligation arising from past events, a probable outflow of economic resources, and the ability to make a reliable estimate. However, there are differences in the level of complexity, where PSAK 57 for entities with high public accountability regulates disclosures in a more detailed manner, whereas PSAK 237 provides a simpler and more flexible approach for private entities according to their respective information needs. This study also finds that such disclosure plays an important role in increasing transparency, accountability, and the quality of decision-making by stakeholders. Accordingly, the shift from PSAK 57 to PSAK 237 is not merely a technical change, but also reflects the development of a financial reporting system that is more adaptive, efficient, and relevant to the needs of entities in Indonesia.
Co-Authors Afifah Safitri Annisa Marcellia Aprilia Ningrum Brizita Auliani A Helena Angelica S Ratu Reva N.