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INDONESIA
Journal La Bisecoman
Published by Newinera Publisher
ISSN : 27210987     EISSN : 2721124X     DOI : 10.37899
Core Subject : Economy,
Economics, Econometrics & Finance
Journal La Bisecoman ISSN 2721-124X (Online) and 2721-0987 (Print) includes all the areas of research activities in all fields under Business, Economics, and Management such as Financial Management, Accounting, Administrative System, Brand Innovation and Brand Management, Management, Business Economics, Business Administration, Energy Management, Environmental Management, Public Sector Management, Facilities Planning and Management, Marketing Management, Finance, Foodservice Management, Global Manufacturing and Management, Human Resource Management, Industrial Engineering, Information Technology Management, Knowledge Management, Management Information System, Management Psychology, Management of Enterprises, Management Practices, Management Strategy, Management Theory, Manufacturing Systems Engineering, Marketing, Operations Research, Organizational Behaviour, Port Management, Production Management, Project and Quality, Research Methods, Logistics and Supply Chain Management, Risk Management and Insurance, Scientific Management, Security and Risk Management, Hospitality Management, Sport Management, Strategic Management, Strategic Management, Technology and Knowledge Management.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 315 Documents
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Analysis of Obstacles and Strategies for Accelerating Accreditation of Motor Vehicle Testing Units : JEL Classification: H83, L98, R48, M10, O18 Fadli, Fadli; Muin, Sri Adrianti; Wahyu, Wahyu
Journal La Bisecoman Vol. 7 No. 2 (2026): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v7i2.2561

Abstract

This study aims to analyze barriers and formulate strategies to accelerate the accreditation of the Nunukan Regency Transportation Agency's Motor Vehicle Inspection Technical Implementation Unit (UPT PKB). Accreditation is a requirement of the Ministry of Transportation to ensure service quality, safety, and compliance with national standards. To date, the Nunukan Regency UPT PKB has not yet obtained accreditation, resulting in weak formal legitimacy and poor quality of public services in the motor vehicle inspection sector. This study used a qualitative method based on case studies. Data were collected through in-depth interviews and field observations, and then analyzed using the Miles & Huberman interactive model. The analysis focused on the application of the “Plan-Do-Check-Act” (PDCA) framework, integrated with Total Quality Management (TQM) principles, to identify barriers and develop continuous improvement strategies. The results indicate that barriers to accelerating accreditation stem from three main categories. Internal factors include limited human resources, substandard facilities and infrastructure, and incomplete quality documentation. External factors include budgetary constraints, difficult geographical conditions, weak inter-institutional coordination, and the absence of regional regulations. Structural and bureaucratic factors include weak synergy between DPOs and a lack of urgency regarding the accreditation process.
The Effect of Attractiveness, Accessibility, and Facilities on the Decision to Visit the Belagaone Mangrove Tourist Object : JEL Classification: L83, M31, R11, R58, Z32 Darmiah, Darmiah; Hamzah, M. Nasir; Suyuhti, Nurmadhani Fitri
Journal La Bisecoman Vol. 7 No. 2 (2026): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v7i2.2591

Abstract

This study examines the effect of attractiveness, accessibility, and facilities on tourists’ decision to visit the Belagaone Mangrove tourist object in Nunukan Regency. The study was motivated by the unstable and declining number of tourist visits from 2020 to 2024, indicating the need to evaluate the factors that shape visitor interest and decision making. A quantitative explanatory approach was employed using survey data collected from 100 respondents who had visited the destination. The research variables consisted of attractiveness, accessibility, and facilities as independent variables, while the decision to visit served as the dependent variable. Data were analyzed using classical assumption tests and multiple linear regression. The normality test showed that the data were normally distributed, while the multicollinearity test confirmed that the independent variables were free from multicollinearity. The regression results revealed that attractiveness, accessibility, and facilities each had a positive and significant effect on the decision to visit. The simultaneous test also showed that the three variables collectively influenced tourists’ visiting decisions. The coefficient of determination indicated that these variables explained 37.6 percent of the variation in visiting decisions, while the remaining 62.4 percent was influenced by other factors outside the model, such as promotion, ticket prices, destination image, and tourism trends. These findings suggest that improving the ecological appeal, access quality, and supporting facilities of Belagaone Mangrove is essential to strengthen visitor interest and support sustainable tourism development in Nunukan Regency.
Implementation of the Principles of Efficiency and Transparency in Management of Local Original Revenue (Pad): JEL Classification: H72, H83, O23, Z32, L83 Nursalam, Nursalam; Suyuthi, Nurmadhani Fitri; Rukaiyah, St
Journal La Bisecoman Vol. 7 No. 2 (2026): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v7i2.2595

Abstract

The implementation of efficiency and transparency principles in the management of Regional Original Revenue (PAD) is a crucial aspect of promoting good governance, particularly in the tourism sector. At the Department of Culture and Tourism of North Toraja Regency for the 2024 fiscal year, efficiency is reflected in the optimization of resources and the digitization of tourism retribution services, while transparency is demonstrated through public information disclosure and the preparation of accountable financial reports. However, efforts to develop the tourism sector as a driver of PAD remain constrained by several challenges, including limited funding, the absence of clear regulations on tourism retribution, and weak support for information system infrastructure. Additional technical barriers include uneven human resource capacity, complex asset management, and suboptimal coordination among stakeholders. To address these issues, the Department has formulated responsive strategies, such as strengthening financial literacy, establishing coordination forums among regional work units (SKPD), enhancing accounting-based information systems, conducting regular monitoring, and providing technical training for staff. Overall, the effectiveness of implementing efficiency and transparency principles is determined by institutional synergy, modernization of financial management systems, and shared commitment in managing local revenue potential in a sustainable manner.
Innovation of Pindang Muara Enim: Analysis of Consumer Acceptance and Marketing Strategies for Culinary Tourism Development : JEL Classification: M31, L83, O31, Q13, Z32 Simangunsong, Kartika Theresia; Yuniarti, Rizka; Karo Karo, Pelliyezer
Journal La Bisecoman Vol. 7 No. 2 (2026): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v7i2.3085

Abstract

The purpose of this study was to develop and test the initial consumer acceptance of the innovation of Muara Enim pindang using kemang fruit instead of the traditional souring agents like tamarind and pineapple. This research used a Research and Development model with a focus on product testing. The study used a questionnaire with 93 consumers in South Sumatra who were familiar with pindang. Product acceptance was evaluated using organoleptic characteristics including colour, aroma, texture and taste in three parts of the product: fish part, soup and seasonings. Descriptive and Net Promoter Score (NPS) analysis were applied to determine the acceptance, promotion, and attributes that needed improvement. This study shows the innovation was welcomed, with a total NPS score of +30. The highest scored attributes are broth taste (NPS score of +59), fish component taste (+55) and broth texture (+55), which means that the primary sensory aspects of the innovation were accepted by consumers. But, the taste of condiment, taste of fish component, and texture of condiment are lower, indicating that there is potential to improve the visual appearance and supporting components. The socio demographic profile of the respondents also shows that millennials and Generation Z are the potential consumers, with family oriented visits and growing digital payment. The results suggest that the innovation of Muara Enim pindang has a potential as local gastronomic product, but needs improvement to enhance sensory integrity and consumer acceptance. The research suggests enhancing visual attributes, focusing on taste consistency, and marketing approaches that combine local identity, family and digital trends..
CEO Education, Tenure, and the Speed of Capital Structure Adjustment: The Moderating Role of Political Connections: JEL Classification: G32, G34, M12, P16, O16 Candra, Rudy; Satrio, Arif Budi; Hartono
Journal La Bisecoman Vol. 7 No. 2 (2026): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v7i2.3191

Abstract

This study investigates how managerial and institutional factors influence the firm-level speed of capital structure adjustment (SOA). While prior research on dynamic capital structure largely estimates aggregate adjustment speeds, limited attention has been given to granular SOA measured at the firm-year level and its relationship with managerial decision-making and institutional context. Using panel data from 71 non-financial firms included in the Kompas100 Indeks, representing the 100 largest and most liquid companies on the Indonesia Stock Exchange (IDX), over the period 2019-2024, this study examines how CEO education, CEO tenure, and political connections affect firms’ leverage adjustment behavior. The analysis employs panel regression models to estimate firm-level SOA and evaluate the direct and moderating effects of managerial and institutional variables. The results show that CEO education significantly accelerates leverage adjustment, indicating that firms led by more highly educated executives adjust their capital structures toward target levels more quickly. In contrast, CEO tenure does not show a significant effect on SOA. The findings also reveal that political connections slow leverage adjustment but strengthen the positive influence of CEO education on SOA, suggesting that managerial capability becomes more effective when supported by institutional access. These findings highlight that capital structure adjustment is shaped by the interaction between managerial decision-making and institutional networks, rather than by managerial characteristics alone.

Page 32 of 32 | Total Record : 315

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