Purpose This study aims to reveal the impression which is delivered in the biodiversity report of local governments in South Sulawesi Province, Indonesia. It is crucial since the region has biodiversity that seems to get no specific attention in preserving its sustainability. Design/methodology/approach Discourse analysis was used as a method to reveal fact and developing discourse. Analysis method to be developed was Eder cognitive discourse analysis, which was conducted by observing the narration in the biodiversity report. Findings The findings of this study indicate that the informant's impression of the biodiversity report was made to attract investors by showing information related to local natural resources, thus allowing investors to exploit nature as needed. Nature and humans in the view of policymakers cannot be separated. Research limitations/implications The implication of this research for further research is to focus more on the neutralization motives of the biodiversity reports preparers and the implications of community participation to save the environment. Practical implications This study shows practice and policy of accounting in the organizational biodiversity as written in its report. Discourse and impression which are stated to the stakeholders need to be changed to show the seriousness of the region in biodiversity conservation. Originality/value Many types of research studies have been conducted related to biodiversity accounting so far, but this paper views it from a different aspect. This paper discusses the intention and purpose of the report to show its spirit.
Abstrak: Strategi Holistik Cost Reduction: Memadukan Pendekatan Mekanis dan Sistem. Penelitian ini bertujuan untuk merumuskan suatu konsep strategi cost reduction yang lebih komprehensif. Penelitian dilakukan melalui studi pustaka dengan menggunakan metode analisa deskriptif. Pengumpulan data dilakukan melalui penelusuran berbagai hasil penelitian yang relevan terhadap strategi cost reduction. Hasil temuan menunjukkan, bahwa hampir semua penelitian menempatkan penerapan metode dan teknik manajemen sophisticated sebagai subjek cost reduction. Hasil temuan juga menunjukkan adanya beberapa dampak negatif yang justru kontraproduktif terhadap tujuan strategi cost reduction. Hal tersebut disebabkan konsep strategi yang kurang memperhatikan aspek humanisme. Definisi strategi cost reduction tersebut dapat dikelompokkan pada dua tema utama yaitu: strategi cost reduction yang fokus pada pengurangan biaya secara langsung dan strategi cost reduction yang fokus pada penyebab timbulnya biaya (cost driver). Pendekatan strategi cost reduction yang fokus pada pengurangan biaya secara langsung seperti; Abstract: A Holistic Strategy of Cost
This paper aims to explore the extent to which the use of accounting information contented in the report on the performance of local government performance influences voter behavior in the re-election of incumbent regional heads. Based on changes that are recommended by New Public Management (NPM) in the accounting of the public sector to give attention to citizens/voters in order to evaluate the performance of local governments. To do so, start from the following research question: Can the accounting information disclosed by local governments affect the re-election of regional heads in Indonesia? This research is based on agency theory as a grand theory with rational choice theory as a supporting theory. This study uses secondary data from the Directorate General of Financial Management of the Indonesian Republic Finance Ministry (DJPK Ministry of Finance of the Republic of Indonesia) to Realization of Regional Revenue and Expenditure Budget in 2017 and while information data on Unemployment and poverty is obtained from the central statistics agency (https: // www.bps.go.id) and from the official website of the regional government and the respective Regional People's Representative Council. The data while the election was obtained from the official website of the Election Committee https://www.kpu.go.id/ and the official website of each region. This study uses binary logistic regression and uses purposive sampling. Before the regression test, it is examined by using the classical assumption tests. The results showed the contents of accounting information contained in the accountability report. The regional income and expenditure budgeting influences the electability of incumbent re-election, among others, the ratio of regional income to total income, capital expenditure ratio and poverty level positively influences the re-election of incumbents, while the tax revenue ratio the total income, the ratio of total expenditure to total income, the ratio of expenditure on goods and services to total income, and the unemployment rate does not affect the electability of re-election of incumbents. An understanding of information accounting content expressed by the local government voters can make the basis for assessing whether the incumbent regional head is worthy of the opportunity to reign or not. The results of the study provide input to the local government to determine the regulations and policies that will come regarding the accountability of financial statements so that there is no misuse of authority resulting in corruption, collusion, and nepotism.
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