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KOMPETENSI, INDEPENDENSI, PEMAHAMAN SISTEM INFORMASI AKUNTANSI DAN KINERJA AUDITOR BPK Gede Gangga Wiweka Sunu
E-Jurnal Akuntansi Vol 5 No 1 (2013)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

ABSTRAK Sebagai ujung tombak pelaksanaan pengawasan keuangan negara, kinerja auditor BPK-RI dituntut untuk semakin baik. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh Kompetensi, Independensi dan Pemahaman Sistem Informasi Akuntansi Terhadap Kinerja Auditor. Penelitian dilakukan di BPK RI Perwakilan Provinsi Bali, dengan menggunakan metode sensus, dimana seluruh populasi auditor dijadikan responden. Penelitian menggunakan teknik analisis regresi linear berganda, dimana dari hasil analisis ditemukan bahwa kompetensi, independensi, dan pemahaman SIA terbukti berpengaruh positif signifikan terhadap kinerja auditor. Kata Kunci: kinerja auditor, kompetensi, independensi, pemahaman SIA
Formulation of Business Strategy And It’s Implications On Marketing Strategy At Dynasty Resort Post Pandemic Ni Made Srianggareni; Yulia Elsa Kartika; Gede Gangga Wiweka Sunu; Komang Agus Sathya Paramananda; I Gusti Ayu Ketut Giantari; I Gusti Ngurah Jaya Agung Widagda
Journal Of Management Analytical and Solution (JoMAS) Vol. 3 No. 3 (2023): Journal Of Management Analytical and Solution
Publisher : TALENTA Publisher, Universitas Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/jomas.v3i3.12601

Abstract

Tourism activities in the hospitality sector are paralyzed by the Covid-19 pandemic. This phenomenon resulted in a decrease in profits that impacted Menjangan Dynasty Resort. So, a marketing strategy is needed to increase profits sustainably. This research was conducted to identify internal and external variables, determine business position with IFAS-EFAS matrix and marketing strategy implications. Data were collected through interviews with eight managers and direct observation of the object of research. The data analysis technique used SWOT analysis and IFAS-EFAS matrix. The results of this study show that internal variables are identified based on strengths and weaknesses, and external variables based on opportunities and threats that largely affect the sustainability of the company. The current business position in quadrant V (Hold & Maintain) and the future in quadrant II (Grow & Build) are both at a moderate level. The implication on marketing strategy leads to the activation of relationship marketing.
Formulation of Business Strategy And It’s Implications On Marketing Strategy At Dynasty Resort Post Pandemic Ni Made Srianggareni; Yulia Elsa Kartika; Gede Gangga Wiweka Sunu; Komang Agus Sathya Paramananda; I Gusti Ayu Ketut Giantari; I Gusti Ngurah Jaya Agung Widagda
Journal Of Management Analytical and Solution (JoMAS) Vol. 3 No. 3 (2023): Journal Of Management Analytical and Solution
Publisher : TALENTA Publisher, Universitas Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/jomas.v3i3.12601

Abstract

Tourism activities in the hospitality sector are paralyzed by the Covid-19 pandemic. This phenomenon resulted in a decrease in profits that impacted Menjangan Dynasty Resort. So, a marketing strategy is needed to increase profits sustainably. This research was conducted to identify internal and external variables, determine business position with IFAS-EFAS matrix and marketing strategy implications. Data were collected through interviews with eight managers and direct observation of the object of research. The data analysis technique used SWOT analysis and IFAS-EFAS matrix. The results of this study show that internal variables are identified based on strengths and weaknesses, and external variables based on opportunities and threats that largely affect the sustainability of the company. The current business position in quadrant V (Hold & Maintain) and the future in quadrant II (Grow & Build) are both at a moderate level. The implication on marketing strategy leads to the activation of relationship marketing.