Innovation Business Management and Accounting Journal

Building Indonesian Democracy: Maintaining The Balance Between Civility, Reconciliation, and The Role Of Opposition In Monitoring Power

Ida Ayu Gerhana Saraswati Dharmmesta — 2025-04-05

This research aims to discuss the function of the opposition in the context of democracy and the important role of the opposition in monitoring power. The research method used is a qualitative approach with descriptive analysis. The research findings show that Indonesian democracy requires a harmonious balance between maintaining social harmony through civility and reconciliation and ensuring the role of an effective opposition as a watchdog of power. The opposition is vital in maintaining transparency and accountability and encouraging government policies that are more responsive to public interests. Without constructive opposition, democracy risks losing its essence as an open and accountable system. This research contribution highlights the importance of the opposition as a partner to the government in creating inclusive and effective policies. It also emphasizes the need for regulations that strengthen the opposition's position in parliament and build a competitive yet polite political culture. Research recommendations include strengthening opposition rights, reducing fat coalitions, and increasing freedom of speech and media to strengthen a more mature and sustainable Indonesian democracy.

Implementation of the Protocoler's Role on Facilitating the Agenda of the Regional Head

Ade Guruh Diputra — 2025-04-10

This study aims to analyze the role of the Protocol Section in facilitating the Regional Head's agenda, as well as identifying inhibiting and supporting factors that affect its performance. The research was conducted in the Protocol Section of Pasuruan City at the Regional Secretariat Office of Pasuruan City, Panggungrejo District, Pasuruan City, East Java Province. The data analysis technique in this study used descriptive qualitative analysis. This research found that the Pasuruan City Protocol and Leadership Communication Section has a strategic role in supporting the Regional Head's agenda and creating a positive image of the government. Based on Perwali Number 53 of 2022, this section has carried out the tasks of leadership facilitation, guest management, agenda preparation, and government communication. With an achievement of 90% of the annual target and completion of 107 out of 112 service requests, the effectiveness of this section's work is relatively high. The evaluation of the Regional Government Work Plan (RKPD) for the fourth quarter of 2024 also showed good performance, including budget management. However, challenges remain in improving human resources, SOP-based discipline, and optimizing regulations. Increased transparency, archive systems, and effective communication are needed to strengthen government professionalism. Regular evaluation and modern management are needed to improve the effectiveness and transparency of governance. This research is expected to help the Protocol and Communication Section of Pasuruan City Leaders improve human resources through continuous training, including event management, protocol, and readiness to face urgent situations. In addition, using technology can improve efficiency, communication, transparency, and governance accountability.

Factors of Earnings Management: Empirical Study of the Main Board Consumer Non-Cyclicals Sector on the IDX for the Period 2020-2023

Suci Sekar Melati — 2025-05-17

This study seeks to evaluate and analyze the factors influencing profits management in firms within the consumer non-cyclicals sector listed on the main board of the Indonesia Stock Exchange from 2020 to 2023. The research factors encompass free cash flow, profitability, audit quality, board of commissioners size, and board of directors. This study employs a purposive sampling method, yielding a sample of 33 companies from a research population of 40 companies. The four-year observation period resulted in 132 observations that met the research criteria. The analysis reveals that free cash flow, audit quality, profitability, and board of directors size have a significant effect on earnings management, while the size of the board of commissioners does not have a significant effect on earnings management.

Talent Management and Performance of Manufacturing Firms in Nigeria

Nicholas Ngozi Igwe — 2025-05-17

This study examined the nature of the relationship that exists between talent management and organizational performance in selected manufacturing firms in Anambra State, Nigeria. The study was anchored on Resource Based Theory (RBT). The research used the cross-sectional research design to plan for the study. The population of the study stood at three hundred and twenty (320) workers selected from different departments in the organizations. The sample size was one hundred and twenty three (123) workers which was arrived at using Taro Yamane (1967) formula. Data were collected using structured questionnaire from the random sampled workers of the selected manufacturing firms in Anambra State. The reliability of the measuring instrument was tested using Cronbach Alpha. The data were presented using descriptive statistics and Pearson correlational analysis was used in testing the hypotheses. The study revealed that there was a positive significant relationship between the dimensions of talent management (talent attraction, talent development, talent retention) on organizational performance dimensions (job satisfaction, employee loyalty, and employee commitment) respectively. The study concluded that manufacturing firms which have the capacity and resources to attract talents tends to guarantee employee job satisfaction more than those which lack the required resources. The study recommended that manufacturing firms should exhibit objectivity in recruitment process, offer the right reward, provide job security, and invest in staff welfare so as to increase the chances of attracting highly talented employees.