APR-2023 – ABPI

April 2023 Volume 39 Issue 04

1. MOTIVES, STRATEGIES AND COMMUNICATION BEHAVIORS ON ADOLESCENT GIRLS’ SELF-PRESENTATION ON INSTAGRAM

Authors: DWI KARTIKAWATI

Abstract

This research focuses on how the motives, strategies and communication behaviors of adolescent girls in using Instagram social media in Jakarta. This is against the background that adolescent girls are the most social media users, especially Instagram, who use it as a virtual self-presentation medium through their form of communication behavior. This research study uses Erving Goffman's theory of Dramaturgy and the theory of identity communication from Micheal Hecht, and uses other concepts that support it. The research methodology used is qualitative with Alfred Schutz's phenomenological approach and the results of the study show that there are several motives underlying adolescent girls in presenting themselves on Instagram media through the front stage where women as actors have settings, performances, and their own groove to play their own roles that they want to show to their Instagram account followers as viewers. The setting they mean is the way they do to make the image they want to show successfully captured by the followers as they want. They have a specific strategy in managing messages that are expected to grow in others, in other words they all want to be 'seen' according to their goals.

Keywords: Behavior, Communication, Socialmedia, Teens, Women

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2. CASE STUDY OF PUBLIC SECTOR ACCOUNTING IN INDONESIA: E-AUCTION EVALUATION USING AN INTEGRATED SUCCESS MODEL METHOD AS PART OF ACCOUNTING INFORMATION SYSTEM

Authors: AGUS BANDIYONO

Abstract

This study aims to identify the successful implementation of e-Auction using the integrated success model in Indonesia implemented by the first class auction officials within the Directorate General of State Assets Management (DJKN). The object of research will be drawn from the users of e-Auction DJKN namely the operator of the user of e-Auction DJKN which is a class I auction official and is in the guidance and supervision of the Directorate of Auction DJKN. The results showed that the e-Auction's overall success rate was 4.0004 from the scale of 5. This can be interpreted that the overall e-Auction has been successfully implemented in Indonesia through DJKN unit.

Keywords: Public Sector Accounting, Accounting Information System, E-Auction, Corporate Governance, State Finance, Indonesia

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3. MANAGEMENT OF ACADEMIC ABILITY DEVELOPMENT OF ELEMENTARY SCHOOL TEACHERS WITH MINAHASA CULTURAL VALUES

Authors: MARIEN PINONTOAN, CHRISTINE M. MANOPPO, IRMA NURAENI SALSABILA

Abstract

The study explores elementary teachers' management development academic capability from the perspective of cultural values in Minahasa Society, Si Tou Timou Tumou Tou (ST4), and meaning human life is humanity for others human. This study focuses on the source of essentials, what principals are based on and the implementation of culture values in the national education departments in Minahasa, North Minahasa, and Tomohon. Qualitative method of the study with the multisite. The result's that sources of fundamental cultural values are; religious, humanity, and social caring. The basic principle is that teachers have excellent comparative. Society's role, religion, and cultural institutions are very strategic in developing the future of education in the district.

Keywords: Development, academic, teacher primary school, cultural values, minahasa district

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4. THE EFFECT OF KNOWLEDGE MANAGEMENT ON INNOVATION CAPACITY THROUGH SMEs COMPETENCY AND MOTIVATION IN JAMBI PROVINCE

Authors: ENNY ANDRIANY, SYAHMARDI YACOB, EDWARD, JUNAIDI

Abstract

This study aimed to develop a model for improving knowledge management on innovation ability, through competence and motivation in SMEs. In this experiment, a descriptive and statistical analysis method was used, with the object covering 4 main variables in IKM, namely knowledge management, competency, motivation, and innovation ability. The subject used as the unit of analysis was also the owner of IKM in Jambi Province. Furthermore, the total implemented population was 11,364 IKM, with 386 IKM owners used as the experimental sample in Jambi Province. Data analysis was also conducted through Structural Equation Modeling (SEM) based on variance, namely Partial Least Square (PLS). For data processing, experimental performances were then carried out through SmartPLS Ver.3.0 software. The results proved that knowledge management greatly strengthened innovation capabilities through competence and motivation. In addition, the novelty of this study emphasized the explanation of knowledge management effects on innovation ability, through competence and motivation as intervening variables.

Keywords: Innovation Capability, Knowledge Management, Competence, Motivation, IKM

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Accountancy Business and the Public Interest

Accountancy Business and the Public Interest

April 2023 Volume 39 Issue 04