Journal Dimensie Management and Public Sector

Transformation of Conventional Business Strategy to Digital Model: Literature Study in Africa

Julião Cumbe — Wed, 29 Oct 2025 00:00:00 +0700

The transformation of conventional business strategies into digital models represents a critical pathway for enhancing competitiveness and sustainability in African enterprises. This study presents a systematic literature review examining 68 peer-reviewed articles, institutional reports, and policy papers published between 2013 and 2024, with a focus on understanding the drivers, barriers, strategic approaches, and outcomes of digital transformation across diverse African contexts. The findings reveal that technological advancements, economic pressures, institutional frameworks, and socio-cultural dynamics serve as key drivers of digitalization, while infrastructural limitations, digital skills gaps, financial constraints, and organizational resistance act as significant barriers. African enterprises adopt varied strategies, including hybrid models, digital-first approaches, and platform-based ecosystems, which enable them to navigate resource constraints, market volatility, and evolving consumer demands. The review also indicates that successful transformation extends beyond technological adoption to encompass strategic reorientation, customer-centric value creation, and ecosystem collaboration. Despite progress, the pace and depth of digital transformation remain uneven, highlighting the need for coordinated efforts among businesses, governments, and other stakeholders to foster sustainable and inclusive digital growth. This study contributes to the literature by synthesizing contemporary evidence on digital business transformation in Africa and providing insights for researchers, policymakers, and practitioners seeking to understand and accelerate the continent’s digital economy.

The Role of Strategic Communication in Public Policy Advocacy: a Literature Review

Jamil Bazarah — Wed, 29 Oct 2025 00:00:00 +0700

Strategic communication has emerged as a critical determinant of effectiveness in public policy advocacy, yet its role within management practice remains underexplored. This literature review critically examines the conceptualizations, strategies, and mechanisms through which communication shapes policy advocacy, drawing on a diverse body of scholarship spanning communication studies, public administration, and management research. The study synthesizes findings from 2010 to 2024, highlighting the evolution of strategic communication from traditional message dissemination toward a relational, networked, and digitally mediated process. Key themes identified include message framing, narrative construction, stakeholder engagement, coalition-building, evidence-based messaging, and the integration of digital platforms to expand reach and responsiveness. The review emphasizes that strategic communication functions not merely as a technical tool but as a multidimensional managerial capability, influencing organizational legitimacy, policy influence, and adaptive capacity. Ethical considerations, trust-building, and context sensitivity emerge as essential determinants of advocacy success, particularly in complex, networked policy environments. The study further identifies gaps in the literature, including the need for integrative frameworks that link communication strategy to organizational processes and policy outcomes, as well as the underexplored long-term impact of digital advocacy. By positioning strategic communication at the core of organizational strategy, this review contributes to management scholarship by framing communication as a central mechanism for shaping stakeholder relationships, enhancing credibility, and sustaining policy impact. The findings provide both theoretical insights and practical guidance for managers, policymakers, and advocacy organizations seeking to leverage communication as a strategic asset in contemporary policy ecosystems.

Analysis of Effectiveness, Regional Independence, Contribution of Local Original Income and Harmony of Spending in Ketapang Regency

Dwi Nisrina, Dedi Hariyanto — Fri, 31 Oct 2025 00:00:00 +0700

Ketapang Regency, located in West Kalimantan, has been striving to optimize local revenue as part of its regional autonomy efforts. Local Original Revenue (PAD) is a significant indicator of the region's financial independence and development capacity. The Regional Revenue Agency (BAP) plays a crucial role in managing and maximizing the region's revenue, including taxes. This research employs a quantitative descriptive method to analyze PAD performance over four years (2020-2023), using financial report data. The study aims to assess the effectiveness, independence, contribution, and expenditure harmony related to local taxation. Findings show that the effectiveness ratio of regional revenue remained effective but fluctuated between 112% and 129%. However, the regional independence ratio was consistently low, ranging from 9.90% in 2020 to 11.43% in 2023, indicating heavy reliance on external assistance. The regional tax contribution varied between 51.14% and 56.21%, with the lowest in 2022. Expenditure ratios, both for capital and operating expenses, were inconsistent, with capital expenditure ratios rising and falling across the years. These findings highlight challenges in achieving sustainable financial independence and underscore the importance of strategic revenue management for future development.

The Impact of Applying Environmental Activity-Based Costing (EABC) on Cost Reduction (Applied Study in the Public Company for the Fertilizer Industry, Southern Fertilizers)

Emad Abdul-Sattar Salman Al-Mashkoor, Alyaa Adil Abdood Mashkoor Al-Timimee — Thu, 06 Nov 2025 00:00:00 +0700

The study aims to demonstrate how cost data technology contributes to environmental activity in low-cost settings. It is a rapidly evolving tool in the field of cost accounting and management accounting, identifying small activities and allocating small costs to those contributing to them, providing greater excellence in small costs. This technique is used in response to increasing environmental pollution and significant international and local pressures on small-scale issues. This approach helps identify areas of waste that are not available to business management, allowing for a relationship between economic performance and cost reduction. This can help identify opportunities to reduce costs, thus achieving the company's objectives.