期刊名称：Jurnal PIKOM (Penelitian Komunikasi dan Pembangunan)
印刷版ISSN：1411-139X
电子版ISSN：2549-0176
出版年度：2020
卷号：21
期号：2
页码：161-176
DOI：10.31346/jpikom.v21i2.2326
出版社：Balai Besar Pengembangan SDM dan Penelitian Kominfo Medan
摘要：A communication message is not necessarily accepted as it was meant by the sender. The same applies with messages contained in information systems for monitoring audit response (SiPTL) developed by Indonesian Audit Board (BPK RI) to improve its performance in monitoring the progress of response towards audit recommendations. This study observed the reception of textual messages in the system using encoding/decoding approach from Stuart Hall. SiPTL re-encodes the text, but the reception is determined by individual’s reading and interpreting. The research aimed to determine the meaning between auditors and audetee in understanding information on recommendations of the BPK RI’s financial audit. The research design used was descriptive qualitative approach. Data was collected through semi-structured interviews. This study resulted in informants’ understanding of textual recommendation towards audit results using SiPTL. The findings indicated that there was a meaning dissimilarity of the message due to differences in the working environment, interpretations of recommendations, the presence or absence of inspection experience, and informants’ occupations.
