In this study the author has the objective to determine the effect of management accounting system and budget particiaption on managerial performance on the staff of the Local Government Sidenreng Rappang either partially or simultaneously. The hypothesis of this study is: Suspected of management accounting system and budget particiaption have a significant impact on the performance of managerial staff of the Local Government Sidenreng Rappang either partially or simultaneously. The data required in this study is primary data in the form of respondents’ assessment of Management Accounting Systems, Budget Particiaption and Managerial Performance in Local Government Offices Sidenreng Rappang. Data collection methods used in this study is the questionnaire as well as a literature review on the books related to the subject matter covered. Data analysis techniques used by Multiple Linear Regression Test, t test, F test, Coefficient of Determination Test. The results of the data analysis in this study it can be concluded that the management accounting system and budget particiaption have a significant influence on the performance of managerial staff of the Local Government Sidenreng Rappang either partially or simultaneously.
This study aims to determine the application of environmental accounting in terms of the Triple Bottom Line concept at H. M. Djafar Harun District Hospital in North Kolaka Regency. This research uses descriptive qualitative research. Data collection uses primary and secondary data with in-depth interviews with informants who are in the area of H. M. Djafar Harun District Hospital in North Kolaka Regency. The results showed that the environmental accounting carried out by H. M. Djafar Harun District Hospital in North Kolaka Regency generally met the triple bottom line concept which included three main elements, namely profit, people and planet. Economic responsibility (profit) can be seen in health products produced from other health service activities that have been developed. Environmental responsibility (planet) can be seen from CSR programs in the environmental field that are actually carried out to save and preserve the environment such as planting trees and landfills. Social responsibility (people) is actually implemented through CSR activities in the provision of health facilities. This means that the principle of sustainable development which states that people and the environment are an integral part of the wheels of business turnover has been done by H. M. Djafar Harun District Hospital in North Kolaka Regency.
Penelitian ini bertujuan untuk mendeskripsikan pelaksanaan strategi promosi wisata dan mendeskripsikan langkah yang ditempuh untuk mengatasi hambatan promosi, menganalisis pelaksanaan digital marketing, word of mouth, hambatan promosi pariwisata. Metode penelitian ini adalah kualitatif deskriptif. Informan penelitian utama adalah Kepala Dinas, informan pendukung adalah Sekretaris Dinas serta Kepala Bidang Pemasaran, dan Tambahan Informan adalah Ketua Badan Promosi Pariwisata Daerah Sulawesi Selatan serta Dewan Perwakilan Rakyat Daerah Sulawesi Selatan. Pengumpulan data dilakukan dengan observasi langsung, wawancara, dan dokumentasi. Analisis data dilakukan melalui pengumpulan data, reduksi data, sajian data dan penarikan kesimpulan. Hasil penelitian ini menyimpulkan bahwa pelaksanaan strategi promosi wisata sudah ada, walupun belum sepenuhnya optimal; pengembangan wisata di sulawesi selatan ternyata memiliki beberapa hambatan antara lain: beberapa obyek wisata masih kekurangan unsur 3A, amenitas, atraksi, aksesbilitas, alokasi anggaran dari pemerintah daerah yang masih terbatas, dan belum adanya bagian khusus yang menangani masalah promosi wisata, misalnya bagian tim kreatif; dinas terkait dan para stakeholder dunia pariwisata menempuh beragam cara untuk mengatasi berbagai kendala yang ditemui antara lain: mengoptimalkan integrated promosi dan pengoptimalan sumber daya yang ada serta menjalin kerjasama dengan pihak/instansi/lembaga lain untuk mengembangkan pariwisata di Sulawesi selatan. This study aims to describe the implementation of tourism promotion strategies and describe the steps taken to overcome the obstacles of promotion, analyze the implementation of digital marketing, word of mouth, barriers to tourism promotion. This research method is descriptive qualitative. The main research informants were the Head of Service, supporting informants were the Office Secretary and the Head of Marketing, and Additional Informants were the Chairperson of the South Sulawesi Regional Tourism Promotion Board and the South Sulawesi Regional House of Representatives. Data collection is done by direct observation, interviews, and documentation. Data analysis is performed through data collection, data reduction, data presentation and conclusion drawing. The results of this study conclude that the implementation of tourism promotion strategies already exists, although not yet fully optimal; Tourism development in South Sulawesi turned out to have several obstacles including: some tourism objects still lacked 3A elements, amenities, attractions, accessibility, budget allocations from the local government which were still limited, and there were no specific sections that addressed the problem of tourism promotion, for example the creative team ; related agencies and stakeholders in the world of tourism take a variety of ways to overcome various obstacles encountered, including: optimizing integrated promotion and optimizing existing resources and establishing cooperation with other parties / agencies / institutions to develop tourism in South Sulawesi.
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