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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar International Journal of Public Budgeting, Accounting and Finance E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Jurnal Ilmiah Profesi Pendidikan Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Pendidikan, Sains, Geologi, dan Geofisika (GeoScienceEd Journal) IKA BINA EN PABOLO : PENGABDIAN KEPADA MASYARAKAT Negotium: Jurnal Ilmu Administrasi Bisnis International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) International Journal of Economics (IJEC) International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Bisnis Inovatif dan Digital Jukerdi: Jurnal Kewirausahaan Cerdas Dan Digital Journal of Contemporary Indonesian Islam (JCII) SOCED SASAMBO : Journal of Social Education Sasambo Jurnal Kendali Akuntansi
Imam Malik
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

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Pengaruh Digital Marketing, Direct Marketing, Store Atmosphere terhadap Keputusan Pembelian di Pobi Store Bireuen Muhammad Reza; Zainuddin Iba; Imam Malik
Jurnal Bisnis Inovatif dan Digital Vol. 3 No. 4 (2026): Oktober : Jurnal Bisnis Inovatif dan Digital
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jubid.v3i4.1758

Abstract

This research was conducted to evaluate and verify the magnitude of the exogenous impacts of digital marketing, direct marketing, and store atmosphere on consumer purchasing decision dynamics at Pobi Store Bireuen. A quantitative research design was implemented using multiple linear regression analysis (via SPSS) on a sample of 96 respondents. Partial test results demonstrate that digital marketing makes a positive and significant contribution to purchasing decisions (t-calculated = 4.992 > t-table = 1.662; p = 0.000). Similarly, direct marketing was confirmed to exert a positive and significant influence (t-calculated = 5.274 > t-table = 1.662; p = 0.000), followed by the store atmosphere variable, which also positively and significantly drove an increase in purchasing decisions (t-calculated = 4.191 > t-table = 1.662; p = 0.000). In the simultaneous analysis, statistical estimates confirmed that the three predictor constructs collectively exerted a significant influence on the criterion variable (F-calculated = 22.343; p = 0.000). The correlation coefficient (R = 0.649) reflects a strong linear relationship, while the coefficient of determination (R² = 0.421) indicates an explanatory power of 42.1% regarding the variability of purchasing decisions; the remaining 57.9% of the variance is attributed to exogenous factors outside the scope of this statistical model.
Pengaruh Digitalisasi dan E-Commerce terhadap Kinerja Keuangan Umkm di Kabupaten Bireuen Nurhalimatussakdiah Nurhalimatussakdiah; Imam Malik; Fatimah Zuhra
Jurnal Kendali Akuntansi Vol. 4 No. 4 (2026): Oktober: Jurnal Kendali Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v4i4.6972

Abstract

This study aims to analyze the effect of digitalization and e-commerce on the financial performance of micro, small, and medium enterprises (MSMEs) in Bireuen Regency. This study employs a quantitative approach using a survey method by distributing questionnaires to 100 MSME operators selected through purposive sampling. The data were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics. The results indicate that digitalization has a positive and significant effect on MSME financial performance, with a regression coefficient of 0.234, a t-value of 2.500, and a significance level of 0.014. E-commerce also has a positive and significant effect on MSME financial performance, with a regression coefficient of 0.503, a t-value of 6.020, and a p-value of less than 0.001. Simultaneously, digitalization and e-commerce have a significant effect on MSME financial performance, with an F-value of 70.398 and a p-value of less than 0.001. The coefficient of determination (R²) of 0.592 indicates that the research model explains 59.2% of the variation in MSME financial performance scores within the sample, while the remaining 40.8% represents variation not explained by the model. Financial performance in this study was measured based on respondents’ answers to the questionnaire.
Pengaruh Penggunaan Informasi Akuntansi terhadap Keberhasilan Usaha pada UKM Coffee Shop di Kecamatan Kota Juang Kabupaten Bireuen Khairul Khairul; Imam Malik; Muhammad Safrizal
Jurnal Kendali Akuntansi Vol. 4 No. 4 (2026): Oktober: Jurnal Kendali Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v4i4.7059

Abstract

This study aims to examine the effect of the use of accounting information on business success among Coffee Shop SMEs in Kota Juang District, Bireuen Regency. The research employed a quantitative approach with an associative causal research design. The population consisted of all Coffee Shop SMEs in Kota Juang District, totaling 30 businesses. A saturated sampling technique was applied, whereby all members of the population were included as research respondents. Data were collected using a structured questionnaire and analyzed through simple linear regression with the assistance of SPSS software. The results indicate that the use of accounting information has a positive and significant effect on business success among Coffee Shop SMEs in Kota Juang District, Bireuen Regency. This finding is supported by the calculated t-value of 5.510, which exceeds the t-table value of 2.048, with a significance level of 0.000 (< 0.05). The regression coefficient value of 0.857 suggests that every one-unit increase in the use of accounting information increases business success by 0.857 units. Furthermore, the coefficient of determination (R²) of 52.0% indicates that the use of accounting information explains 52.0% of the variation in business success, while the remaining 48.0% is influenced by other factors not examined in this study. Therefore, greater utilization of accounting information contributes to higher levels of business success. The study recommends improving business owners’ understanding and application of accounting information and encouraging government support through training and financial management assistance programs for SMEs.
Pengaruh Pengalaman Pengguna, Keamanan, dan Kepuasan Pelanggan terhadap Loyalitas Pelanggan Pada E-Wallet Dana di Kabupaten Bireuen Ichsan Huwaidi; Zainuddin Iba; Imam Malik
Jurnal Kewirausahaan Cerdas dan Digital Vol. 3 No. 5 (2026): Oktober : Jurnal Kewirausahaan Cerdas dan Digital
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jukerdi.v3i5.1760

Abstract

This quantitative study, employing an explanatory-causal design, was conducted to analyze the influence of User Experience (X1), Security (X2), and Customer Satisfaction (X3) on Customer Loyalty (Y) among users of the DANA e-wallet application in Bireuen Regency. A non-probability sampling technique specifically purposive sampling based on precise inclusion criteria was utilized to select 105 active respondents as empirical subjects via an online structured questionnaire. The data were analyzed using a Multiple Linear Regression model processed through SPSS statistical software. Inferential analysis results demonstrate that, individually, User Experience makes a positive and significant contribution to Customer Loyalty (t-calculated = 2.797 > t-table = 1.661; p = 0.006 < 0.05). Similarly, the Security variable was found to have a positive and significant effect on Customer Loyalty (t-calculated = 2.209 > t-table = 1.661; p = 0.029 < 0.05). Meanwhile, Customer Satisfaction was confirmed to play the most dominant role in strengthening Customer Loyalty (t-calculated = 5.054 > t-table = 1.661; p = 0.000 < 0.05). Collectively, these three independent predictors were shown to significantly determine the level of Customer Loyalty (F-calculated = 86.268 > F-table = 2.69; p = 0.000 < 0.05). The strength of the linear relationship is indicated by the correlation coefficient (R = 0.848), reflecting a very strong degree of association, while the estimated coefficient of determination (R² = 0.719) confirms that 71.9% of the variance in Customer Loyalty can be explained by the combination of the three predictor variables, with the remaining 28.1% influenced by exogenous factors outside the research model.
Pengaruh Tingkat Pendapatan dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak UMKM Kabupaten Bireuen: Studi Kasus pada Kpp Pratama Bireuen Mimi Zahra; Imam Malik; Ella Rahmayanti
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 4 (2026): November : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i4.2604

Abstract

This study aims to analyze the influence of income level and tax sanctions on MSME taxpayer compliance in Bireuen Regency. This study used quantitative methods with descriptive and verification approaches. The population in this study were MSME taxpayers registered and active at the Bireuen Pratama Tax Office (KPP Pratama). A sample of 100 respondents was selected using a purposive sampling technique. Data collection was conducted through a questionnaire using a Likert scale. The obtained data were analyzed using multiple linear regression analysis with the assistance of IBM SPSS Statistics. The results show that income level has a positive and significant effect on MSME taxpayer compliance in Bireuen Regency. This is indicated by a calculated t-value of 4.247 with a significance value of 0.001 < 0.05. Tax sanctions also have a positive and significant effect on MSME taxpayer compliance, with a calculated t-value of 6.157 with a significance value of 0.000 < 0.05. Simultaneously, income level and tax penalties significantly influence MSME taxpayer compliance, with a calculated F-value of 20.073 and a significance level of 0.000 < 0.05. The adjusted R-squared value of 0.278 indicates that income level and tax penalties explain 27.8% of MSME taxpayer compliance, while 72.2% is influenced by other factors outside the study.
Pengaruh Kemudahan Penggunaan, Kepuasan Pengguna, dan Digital Marketing terhadap Loyalitas Pelanggan E-Wallet Dana di Kota Bireuen Muhammad Syahim; Zainuddin Iba; Imam Malik
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 3 No. 4 (2026): Oktober: Jurnal Pajak dan Analisis Ekonomi Syariah (JPAES)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v3i4.2666

Abstract

This study aims to analyze the effects of ease of use, user satisfaction, and digital marketing on customer loyalty among DANA e-wallet users in Bireuen City. A quantitative approach with an associative research design was employed, involving 95 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed through multiple linear regression with SPSS. The research instrument was assessed using validity and reliability tests, while classical assumption tests were conducted to ensure the suitability of the regression model. The results showed that ease of use had no significant effect on customer loyalty (t = 0.696; p = 0.488). Conversely, user satisfaction had a positive and significant effect (t = 2.236; p = 0.028), as did digital marketing (t = 2.380; p = 0.019). Simultaneously, all three independent variables significantly affected customer loyalty (F = 20.930; p < 0.001). The coefficient of determination (R²) of 0.408 indicated that these variables explained 40.8% of the variation in customer loyalty, while the remaining 59.2% was influenced by other factors. These findings highlight the importance of user satisfaction and digital marketing in strengthening customer loyalty. Therefore, improving user satisfaction and optimizing digital marketing strategies may help enhance customer loyalty among DANA users in Bireuen City.
Co-Authors Agustin Nurhayati Ashraf Mauliddin Cut Fadhilah Dea Maharani Devi Yuliana devi Diah Husnia Purnamawati Dian Eriani Ella Rahmayanti Ella Rahmayanti Farah Nurjihan Fatimah Zuhra Ghina Adhha Haura Hafsah Hafsah Hairil Wadi Haniza Febriani Hariyanto Supriadi Ichsan Huwaidi Ida Ayu Putu Maheswari Irne Aryanie Irne Aryanie Izhar Husadi Jannah, Nadiatul Kamaruddin Kamila Khairul Khairul Kholilianti, Widya Koko Bustami Lakharis Inuzula Lakharis Inuzula M. Yusrafli Made Widia Cindani Mai Simahatie Masyhuri Masyhuri Mimi Zahra Muhammad Luthfi Muhammad Reza Muhammad Safrizal Muhammad Syahim Mulyadi Mulyadi Munawarah Murni Murni Murni Muslim Khadri Nanda Haerani Nanda Nur Sofyana Nurasfia Nuratul Syiva Nurhalimatussakdiah Nurhalimatussakdiah Nurul Amalia Fitri Nurul Ula Rahmat Hidayat Rina Oktaviany Rizaki Akbar Sang Ayu Tirtawati Sri Yanna Sukardi Wadi, Hairil Zainuddin Iba