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Contact Name
Safrizal
Contact Email
safrizal@stie-mahaputra-riau.ac.id
Phone
+6282384473254
Journal Mail Official
ambitek@stie-mahaputra-riau.ac.id
Editorial Address
LPPM STIE Mahaputra Riau Jl. Paus No. 52 Pekanbaru
Location
Kota pekanbaru,
Riau
INDONESIA
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi
ISSN : 27157083     EISSN : 29622042     DOI : 10.56870
Ambitek journals publish the results of qualitative and quantitative research in the fields of: Accounting Science - Financial Accounting - Management Accounting - Tax and Taxation - Banking Accounting - Government Accounting - Small Business and MSME Accounting - Auditing and Auditing - Cost Accounting - Accounting Information Systems - Financial Management - Marketing Management - HR Management - Sharia Finance - Sharia Economics - Islamic Accounting - Finance - Business - Technology.
Articles 127 Documents
Pengaruh Kreativitas dan Inovasi dalam Desain Grafis sebagai Pendukung Branding UMKM Nurbadillah, Nurbadillah; Wiguna, Indra Maki; Fadlurohman, Rizky; Kuntari, Wien; Nurbadillah
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 1 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/158k1d46

Abstract

Graphic design is very important for helping the branding of Micro, Small, and Medium Enterprises (MSMEs), especially in today's competitive digital world. This study aims to look at how creativity and innovation in graphic design affect the success of MSMEs branding. Using a quantitative method, data was gathered through a survey with a Likert-scale-based questionnaire from 25 MSMEs owners in the food, fashion, and craft industries in the Greater Jakarta area (Jabodetabek). The analysis methods used are descriptive analysis and multiple linear regression to assess the link between creativity and innovation in graphic design and branding success. The findings show that graphic design aspects like logos, packaging, and creative promotional visuals can boost product attractiveness (84%), build a solid brand image (86%), and encourage customer loyalty (82%). Participants also mentioned that graphic design plays a key role in increasing the competitiveness of MSMEs in the market (86%). However, limited access to technology and design software (74%) is a significant obstacle that must be tackled. This research shows that graphic design is not just about looks but is also a strategic tool in branding that can strengthen brand identity and help with product marketing. To make better use of graphic design, suggested actions include enhancing access to technology, educating MSMEs owners on branding and graphic design, and working with professional designers. This study gives useful suggestions for MSMEs to implement more creative and innovative branding strategies to boost their competitiveness in a constantly changing market. 
Efforts to Improve the Economy of the Ambulu District Community Through the PNM Ulamm Institution in Financial Management Safrizal, Safrizal; Ningrum, Kristina Ayu; Purwanti, Yuniasih; Nasihin, Ihsan
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 1 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/74jg2v18

Abstract

The aim of this research is to provide an overview of how influential PNM ULaMM is in improving the economy of Ambulu sub-district. The Micro Capital Services Unit (ULaMM) is a service from PT Permodalan Nasional Madani (PNM) which was formed by the government with the aims and objectives of empowering micro and small businesses. One of them is in Ambulu District which needs capital for business, and existing micro-entrepreneurs to develop their businesses. This research aims to describe efforts to improve micro businesses in the area of financial management. The research results show that through this activity, the community experiences increased financial capacity, business growth and overall economic prosperity. Therefore, this research provides an important contribution to understanding the role of microfinance institutions in supporting efforts to improve the community economy at the local level. The implications of these findings can be a reference for related parties, including other micro institutions, to develop more effective strategies in improving the economic welfare of communities in similar areas. To obtain financing from the PNM ULaMM institution, the community does not need to be complicated by the requirements they have to fulfill as with banking institutions
Determinants Of Financing For Contemporary Sale And Shirkah Islamic Banking Year 2019-2023 To Quality Profit With NPF As A Moderating Variable yusuf, muhammad; Jonnedi, Jonnedi; Islami, Ramadahniel; Masril, Masril; Oktaviani , Wulan; Rahmawati, Rahmawati
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 1 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/pk2g8a98

Abstract

The background of the study is the influence of financing for sale and purchase and syirkah financing which still has a research gap by adding other X variables, namely the addition of financing for sale and purchase and NPF which is one of the disincentives for banks to obtain profit or profit. Regarding the irregular funding indicator as measured by the Net Performance Funding (NPF) ratio. This study aims to analyze financing for sale and purchase which has a significant effect on the Earnings Quality (ROA) of Bank Syariah Indonesia. Let's analyze whether Syirkah Financing has a significant effect on the Earnings Quality (ROA) of Bank Syariah Indonesia. Analyze whether NPF can manage financing for sale and purchase and Syirkah financing with productive ROA quality. This study is based on annual calculations for the period 2019-2023. Using a qualitative descriptive method using a purposive sampling method. In this study, the example is the 2019-2023 financial report. Data collection techniques Documentation Technique and Literature Study were then tested using the SPSS 23.0 test Based on the results of the study, Buying and selling has a significant effect on the quality of income of Bank Syariah Indonesia for the period 2019-2023. There is no significant effect on the quality of profit between Syirkah and Bank Syariah Indonesia in 2019-2023. In the period 2019-2023 there is a significant effect between the quality of NPF income and Bank Syariah Indonesia. Buying and selling and NPF have a significant effect on the quality of profit of Bank Syariah Indonesia in 2019-2023.
Pengaruh Kualitas Pelayanan dan Kualitas Informasi Terhadap Kepuasan Konsumen Pembelian Online Produk Usaha Mikro Kecil Menengah di Kota Langsa Maulidan, Rahmat; Verinanda, Muhammad Ridwan; Syahputra, Rico; Sari, Maya Rizki; Zubir, Zubir; gunanjar, imam
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 1 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/kq4wey58

Abstract

      The focus of this research is based on the increasing use of digital platforms as the main medium for transactions, especially for MSMEs which aim to expand market reach and increase competitiveness. The population in this study consists of consumers who have made several purchases and consumed MSME products. From this population, a sample of 200 respondents was selected using accidental sampling or convenience sampling techniques. The findings show that service quality and information quality contribute significantly to consumer satisfaction. These variables collectively have a significant influence on consumer satisfaction. This research provides valuable insight for MSME practitioners in Langsa City, especially in understanding the importance of service quality and information quality in increasing consumer satisfaction. These findings can be used as strategic considerations to improve the quality of interactions with consumers and increase competitiveness in an increasingly competitive market.
Pengaruh Pengetahuan Keuangan, Sikap Keuangan dan Kepribadian Terhadap Perilaku Manajemen Keuangan pada Pelaku UMKM di Kabupaten Tanah Laut Wardani, Desi; Sur, Widya Astuti Alam; Amelia, Noor; Rininda, Bella Puspita
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/07xp6j60

Abstract

This study aims to identify the impact of financial knowledge, attitude, and personality on financial management behaviour among SMEs, particularly in the culinary sector of Tanah Laut Regency. This research has novelty in integrating personality as a factor influencing the financial management behaviour of MSME actors, in addition to economic knowledge and financial attitudes that have been extensively studied previously. The population includes 2,055 SMEs in Tanah Laut Regency, with a sample size of 95 respondents. A quantitative approach is used in this research, with data collected through questionnaires. Data analysis involves descriptive statistics, data quality tests, classical assumption tests, and multiple linear regression to test the hypotheses. The research results show that financial knowledge does not affect financial management behaviour, nor does financial attitude have a significant impact. However, personality has been proven to influence how someone manages their finances. The results show that financial knowledge, financial attitudes, and personality contribute to variations in financial management behaviour but are primarily influenced by factors outside the scope of this study.
Digitalisasi Keuangan UMKM Solusi Modern dan Efisien dengan Zahir Accounting Rahmawati, Ningtyas; Fattah, Tino Kemal; Salman, Putriana; Pebriadi, Muhammad Syahid
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/gd0cc259

Abstract

This research evaluates the implementation of Zahir Accounting as a digital financial management solution for UMKM Nazwa Sasirangan in Banjarmasin. The study aims to enhance operational efficiency and financial accuracy through the use of Zahir Accounting. The research employs a descriptive qualitative method, including data collection from financial records, observation, and structured interviews with key stakeholders. The analysis focuses on the financial performance of UMKM, examining aspects such as total assets, equity, revenue, cost of goods sold, operating expenses, and net income. Results indicate that Zahir Accounting significantly improves the accuracy of financial records and the transparency of financial reporting. The total assets of the UMKM reached Rp 93,163,833, with equity amounting to Rp 84,151,378. Despite recording a net loss of Rp 1,676,000 due to high cost of goods sold and operating expenses, the UMKM maintained a positive net cash flow from operating activities of Rp 14,129,000. The implementation of Zahir Accounting also reduced errors in transaction recording and facilitated more precise financial analysis. This research confirms previous findings that digital financial management tools can enhance the competitiveness and operational efficiency of UMKM. The study concludes that while the UMKM faces challenges in cost management, the adoption of Zahir Accounting provides significant benefits in terms of financial accuracy and strategic decision-making. Recommendations for future improvements include continuous training for staff, periodic evaluation of pricing strategies, and regular audits of operational costs. Overall, digitalization through Zahir Accounting is proven to be an effective modern solution for addressing financial management challenges in UMKM
Analisis Faktor Yang Mempengaruhi Perilaku Perencanaan Investasi: Peran Kontrol Diri Sebagai Variabel Moderasi Sapitri, Rahma Dani; Nesneri, Yessi; dani sapitri, rahma
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/frm2mt66

Abstract

Investment planning behavior essentially involves the act of allocating a certain amount of funds in the present with the expectation of gaining profits in the future. This study aims to examine the influence of financial knowledge, financial experience, financial attitudes, and financial skills on investment planning behavior, with self-control as a moderating variable, among students of the Faculty of Economics and Social Sciences at UIN Suska Riau. The study sample consists of 265 respondents, and the data was analyzed using SEM-PLS 4.0. The results indicate that financial attitudes, financial skills, and self-control have a positive and significant influence on investment planning behavior. In contrast, financial knowledge and financial experience do not have a positive and significant effect on investment planning behavior. Furthermore, self-control cannot moderate the influence of financial knowledge, financial experience, financial attitudes, and financial skills on investment planning behavior. The influence of financial knowledge, financial experience, financial attitudes, and financial skills on investment planning behavior among students of the Faculty of Economics and Social Sciences at UIN Suska Riau is 63.6%, with the remaining 36.7% influenced by additional variables not studied.
Determinan Konservatisme Akuntansi pada Perusahaan Terindeks LQ45 Apriana, Dina; Risal, Risal; Sartono, Sartono; Widyastuti, Reni Dwi; Wulandari, Renny
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/qxk9g365

Abstract

This study aims to explore how independent commissioners, leverage, audit committee meeting frequency, financial distress, and firm size influence accounting conservatism. The research population consists of companies listed in the LQ45 index, with a sample of 23 firms selected through purposive sampling. The data were processed and analyzed using multiple linear regression techniques. The findings reveal that, on a partial basis, independent commissioners have a significant negative impact on accounting conservatism, while firm size shows a significant positive effect. In contrast, leverage, the frequency of audit committee meetings, and financial distress do not have a statistically significant influence on the level of accounting conservatism.
Analisis Manajemen Risiko Pada PT Bank Negara Indonesia Tbk Rahma; Rahmadani, Rahmadani
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ts1eq329

Abstract

The aim of this research is to find out and analyze how risk management is carried out at PT Bank Negara Indonesia which is listed in the banking sector on the Indonesia Stock Exchange (BEI) in 2022. Methodology This research is qualitative and descriptive. The results of the analysis show that the management of a company can be influenced by risk management. Where risk management is directly proportional to company performance. Risk management has been successfully implemented by the banking industry, especially PT Bank Negara Indonesia, Tbk. The banking sector, namely BNI, has implemented standardized risk management. Proven based on report data in 2022, PT. Bank Negara Indonesia, Tbk has implemented both national and international risk management standards. BNI's implementation of risk management is known as 4 pillars.
The Impact of Good Governance Implementation, Competency of Village Apparatus, and Internal Control Systems on Village Fund Management with the Utilization of Information Technology as a Moderating Variable Ningsih, Wulan Sekar; Taufik, Taufeni; Nurulita, Suci
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ak6pk184

Abstract

Abstract This study aims to analyze the effect of the implementation of good governance, village apparatus competence, and internal control systems on village fund management, with the use of information technology as a moderating variable. This study is a quantitative study. The population in this study were all villages in the Rakit Kulim, Lubuk Batu Jaya, and Kuala Cenaku sub-districts totaling 38 villages. The sample used in this study was a saturated sample with a total of 152 respondents. The type of data used in this study was primary data and data collection techniques using questionnaires. The analysis method used was the Structural Equation Model using the Smart PLS program. The results of the study indicate that the implementation of good governance, village apparatus competence, and internal control systems partially affect the management of village funds. The use of technology does not moderate the implementation of good governance, village apparatus competence, on the management of village funds. The use of information technology moderates the internal control system on the management of village funds. This study has contributed to improving the management of village funds in the Rakit Kulim, Lubuk Batu Jaya and Kuala Cenaku sub-districts of Indragiri Hulu Regency

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