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Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi
Published by Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau
ISSN : 27157083     EISSN : 29622042     DOI : 10.56870
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 140 Documents
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The Influence of Halal Awareness and Online Customer Reviews on Purchase Decisions of Luxcrime Cosmetics through TikTok Shop; Moderated by Religiosity (A Study on Muslim Female Students of Politeknik Negeri Medan) Agus, Rizal; Kholil, Ahmad; Zuhirsyan, Muhammad; Witi Nasution, Anriza; Seri, Ermyna; Dhiba, Farah
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 1 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/43r4be06

Abstract

This study aims to determine the influence of halal awareness and online customer reviews on the purchase decisions of Luxcrime cosmetics through TikTok Shop, as well as the moderating effect of religiosity on the relationship between halal awareness and online customer reviews toward purchase decisions. The dependent variable in this study is purchase decision, while the independent variables consist of halal awareness and online customer reviews, with religiosity serving as the moderating variable. The research sample consisted of 94 respondents, all of whom were Muslim female students from Politeknik Negeri Medan. Primary data were collected through questionnaires, while secondary data were obtained from company publications. The questionnaire instrument was tested for validity and reliability using a Likert scale. Data analysis was conducted using multiple regression, ttest (partial), F-test (simultaneous), and the coefficient of determination at a 5% significance level, employing SPSS version 26.
Dampak Cloud Accounting dan Fintech Terhadap Peran Akuntan Dimoderasi Etika Akuntansi Agustin Prastika Dewi, Ni Putu; Putri Prawitasari, Putu; prastika
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 1 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/fdq4n666

Abstract

This study aims to analyze the influence of cloud accounting and financial technology (fintech) on the role of accountants, with accounting ethics as a moderating variable. A quantitative approach was employed using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method. The research sample consisted of 120 respondents, namely internal accountants of companies in Denpasar City who utilize cloud accounting and fintech systems in their accounting and financial reporting activities. he study found that cloud accounting (β = 0.318, t = 3.472, p = 0.000) and fintech (β = 0.377, t = 4.225, p = 0.000) both have a positive and significant impact on the role of accountants, indicating that technological advancement strengthens accountants’ professional functions. However, accounting ethics did not significantly moderate either relationship (p > 0.05), suggesting that in the digital era, the enhancement of accountants’ roles is driven more by technological adaptability and competence than by ethical moderation. Overall, this study emphasizes that digital transformation through cloud accounting and fintech drives the evolution of the accountant’s role from an administrative function toward a strategic, data-driven decision-making function.
Measuring The Effects of Fiscal Shocks on Civil Servant Performance: An Empirical Study of The Riau Provincial Government with Perceived Organizational Support (POS) As The Moderator Safrizal, Safrizal; Anggreni, Meilinda; Nanda, Novira Fazri; Syafitri, Twenty Mariza
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 1 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/q54tm826

Abstract

This study aims to measure the effect of fiscal shocks on the performance of State Civil Apparatus (ASN) within the Riau Provincial Government, and examine the role of Perceived Organizational Support (POS) as a moderating variable. Fiscal shocks, manifested through late salary payments, limited work facilities, operational cuts, and budget policy uncertainty, are viewed as external pressures that have the potential to reduce ASN performance, both in terms of productivity, work efficiency, and public service. In this context, Perceived Organizational Support (POS), which indicates that the organization cares about their welfare and contributions, is positioned as a variable that can strengthen or weaken the relationship between fiscal shocks and employee performance. ASN who perceive high organizational support tend to have better psychological resilience in facing fiscal pressure, thus being able to maintain performance. This study uses a quantitative approach with a questionnaire, involving ASN from the Public Works and Public Housing (PUPR) OPD in the Riau Provincial Government as respondents. Data analysis was conducted using Moderating Regression Analysis to test the direct influence and moderating effects. This research is expected to provide practical contributions for local governments in designing adaptive ASN management strategies amidst fiscal pressures, as well as strengthening internal policies related to organizational support so that employee performance is maintained in situations full of uncertainty
Ethnomethodology of Agricultural Zakat: The Problematic of Nisab Calculation in Lima Puluh Kota Regency yusuf, muhammad; Sitinjak, Marnala; masril, Masril; Islami, Ramadahniel; Permana Putra, Kris
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 1 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/a0kb0z85

Abstract

This study aims to examine the application of the ethnomathematics method in calculating the nisab and the rate of zakat on rice among farming communities. It also seeks to determine the actual nisab and zakat rate applied by farmers, as well as to explore the Islamic economic perspective on the use of ethnomathematics in calculating the nisab and zakat rate on rice in the farming community of Lima Puluh Kota Regency. This research is a field study using a qualitative approach, with data collected through in-depth interviews, observations, and documentation. The respondents were determined using the snowball sampling technique, involving 16 informants. The study was conducted in Lima Puluh Kota Regency, specifically in Pangkalan Koto Baru District, and the data were analyzed descriptively. The results of the study indicate that farmers in Lima Puluh Kota Regency use the “kaleng” (can) as a unit of measurement in determining the nisab, where 100 kaleng is considered the nisab, and the zakat rate is 10 kaleng. The ethnomathematical concept found shows that 1 kaleng of rice equals 12 kilograms of paddy, which produces 7 kilograms of milled rice. This demonstrates a difference between the ethnomathematical calculation used by farmers and the fiqh-based zakat rulings established by the majority of scholars.According to the standard zakat law, the nisab for rice zakat is 1,119.242 kilograms of paddy or approximately 93.270 kaleng, and the zakat rate should be 5% because the crops are irrigated and require planting costs. The discrepancy between the farmers’ calculation of nisab and zakat rate, which exceeds the established fiqh standards, may lead to delays in zakat collection and distribution to the eight asnaf (eligible recipients). Such delays may also hinder the welfare of the asnaf who depend on these funds
Analisis Kepuasan Kerja Karyawan Fore Coffee Bintaro Xchange Menggunakan Pendekatan Importance Performance Analysis (IPA) Alamsyah, Nanang; Febrianty, Wendy; fikri ramadhan, achmad
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 1 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/6wt1hs38

Abstract

This study aims to analyze employee job performance at Fore Coffee Bintaro Xchange by identifying the gap between the level of importance and the level of satisfaction perceived by employees. Using a quantitative descriptive approach, data were collected through a structured Likert-scale questionnaire distributed to all 12 employees using total sampling. The Importance Performance Analysis (IPA) method was employed to measure and map the performance of ten job performance indicators (A1–A10) based on their importance and satisfaction values. The results show that the overall level of satisfaction (mean = 4.29) slightly exceeds the level of importance (mean = 4.24), indicating that job performance generally meets employee expectations. However, the GAP analysis reveals several indicators with negative values, particularly Judgment (A6), Initiative & Resourcefulness (A7), and Leadership Qualities (A8). These three indicators fall into Quadrant I (Concentrate Here), signifying high importance but low satisfaction, and therefore require immediate managerial attention. Indicators such as Knowledge of Job (A2), Adaptability (A4), and Dependability (A5) are positioned in Quadrant II (Keep Up the Good Work), demonstrating strong performance that should be maintained. Meanwhile, Productivity (A3) and Performance (A10) are categorized in Quadrant III (Low Priority), while Quality of Work (A1) and Interpersonal Relations (A9) fall into Quadrant IV (Possible Overkill). Overall, the findings highlight the need for managerial improvement in decision-making, initiative, creativity, and leadership capabilities to enhance employee performance and organizational effectiveness. 
Analisis Pengaruh Social Commerce terhadap Loyalitas Pelanggan UMKM Fashion Online Rianda Putri, Anggun; putri, anggun
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 1 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/34fq7336

Abstract

Perkembangan platform social commerce telah mengubah cara UMKM fashion menjangkau konsumen digital. Penelitian ini bertujuan untuk menganalisis pengaruh social commerce terhadap loyalitas pelanggan UMKM fashion online. Metode penelitian menggunakan pendekatan kuantitatif dengan survei terhadap 200 konsumen yang aktif berbelanja melalui platform social commerce seperti Instagram Shopping dan TikTok Shop. Variabel penelitian meliputi pengalaman berbelanja, interaksi sosial, dan kualitas konten sebagai variabel bebas, serta loyalitas pelanggan sebagai variabel terikat. Hasil penelitian menunjukkan bahwa social commerce secara signifikan meningkatkan loyalitas pelanggan melalui pengalaman interaktif, engagement, dan kemudahan transaksi. Penelitian ini menyimpulkan bahwa social commerce merupakan strategi efektif bagi UMKM fashion dalam membangun hubungan jangka panjang dengan pelanggan. Kata kunci: Social Commerce, Loyalitas Pelanggan, UMKM Fashion, Engagement Konsumen, Pemasaran Digital
Implementasi Program Corporate Social Responsibility (Csr) Dan Relevansinya Dengan Sustainable Development Goals (Sdgs) Pada Pt Kereta Api Indonesia Divre III Palembang Viara Meiza; Citra Indah Merina
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 1 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/rdxdm652

Abstract

Sustainable development has emerged as a strategic agenda for state-owned enterprises, prompting the alignment of Corporate Social Responsibility (CSR) initiatives with the Sustainable Development Goals (SDGs). In practice, however, the linkage between CSR activities and SDGs indicators is often presented descriptively and lacks systematic assessment. This study examines the implementation of CSR programs and evaluates their relevance to the SDGs at PT Kereta Api Indonesia (Persero) Divre III Palembang, hereafter referred to as PT KAI. Employing a qualitative descriptive design, data were obtained through interviews, field observations, and document analysis, and subsequently examined using the interactive analytical framework of Miles and Huberman. The results demonstrate that PT KAI has implemented CSR initiatives in a structured manner across social, economic, and environmental dimensions. Social programs enhance community welfare and educational access, economic initiatives support local economic empowerment, while environmental activities emphasize conservation efforts and the maintenance of cleanliness within operational areas. Furthermore, the findings indicate alignment with several SDGs, particularly SDG 1, SDG 4, SDG 8, SDG 11, and SDG 13. Nonetheless, the association between CSR programs and specific SDGs indicators has not been systematically formulated. Overall, the study concludes that although CSR implementation has produced tangible benefits, stronger strategic planning and impact-based evaluation are necessary to optimize its contribution to sustainable development. 
Pengaruh Atribut Produk dan Persepsi Harga terhadap Keputusan Pembelian di Toko Sinar Elektronik Majene Dewi, Ratna; Syamrul, Syamrul; Astuti, Sri; Utami, Mega; Faisal, Faisal; Saharuddin, Saharuddin; Ratna, Dewi
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 1 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/8w9twd76

Abstract

This study aims to analyze the effect of product attributes and price perception on purchasing decisions of electronic products at Toko Sinar, Majene Regency. The study uses a quantitative approach with a survey method. The respondents consist of 51 consumers selected using accidental sampling. Data were collected through questionnaires with a Likert scale. The data were analyzed using validity tests, reliability tests, multiple linear regression analysis, and t-tests with the support of SPSS software. The results show that product attributes have a significant effect on purchasing decisions. Price perception also has a significant effect on purchasing decisions of electronic products. Simultaneously, product attributes and price perception have a significant influence on consumer purchasing decisions. These findings indicate that consumers consider product quality, features, design, and price suitability with perceived benefits before making a purchase. This study provides practical implications for Toko Sinar to improve competitiveness by optimizing product attributes and setting prices that match consumer expectations. 
Peran Akuntansi Forensik dan Audit Investigasi Dalam Pengungkapan Kasus Fraud Gita Lamarwati Kesuma Putri; sari, Deviana
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 1 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/brk65q13

Abstract

This study aims to examine the influence of the role of Forensic Accountants and Investigative Audits in detecting fraudulent activities. In addition, the study is expected to provide benefits in both theoretical and practical aspects. Theoretically, this research can serve as an additional reference for studies discussing the role of Forensic Accountants in uncovering fraud cases, including corruption. Practically, the findings of this study are expected to contribute insights for the government in formulating solutions to address fraud and corruption, as well as to provide input for authorities in developing policies for corruption eradication in Indonesia. The research method employed is a qualitative approach combined with a literature review. The results indicate that forensic accounting and investigative auditing play a crucial role in detecting and controlling fraud. Forensic Accountants have a very important role in uncovering fraud cases, as forensic accounting is capable of identifying early clues or indications of fraud that may lead to fraudulent activities within an organization or company. The primary task of a Forensic Accountant after fraud has occurred is to detect the fraud itself. This process is part of an investigative audit that focuses on fraud detection. Fraud detection can be carried out using two methods, namely Critical Point Auditing (CPA) and Job Sensitivity Analysis (JSA). An investigative audit is a type of examination conducted based on strong reasons to perform an investigation. In uncovering fraud cases within institutions or agencies, forensic accounting applies investigative auditing to criminal acts. Investigative audits aim to identify and disclose fraud or criminal activities; therefore, the approaches, procedures, and techniques used in this type of audit differ from those used in financial audits, performance audits, and other special-purpose audits. 
Pengaruh Motivasi Kerja, Lingkungan Kerja, Dan Disiplin Kerja Terhadap Kinerja Karyawan Di Pt Catur Sentosa Adiprana Tbk. Menhard, Menhard; Hidayat, Rahmadani; Syah Putra, Dimas
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 1 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/1rs8qn74

Abstract

This study aims to analyze the influence of work motivation, work environment, and work discipline on employee performance both partially and simultaneously at PT. Catur Sentosa Adiprana Tbk. The background of this study is based on the fluctuations in the company's sales realization during the 2020–2024 period which indicates employee performance problems. The research method used is a quantitative method with a survey approach. The population in this study amounted to 46 people who were all used as research samples. The type of data used is quantitative data with primary data sources obtained through distributing questionnaires and interviews. Data analysis was carried out using IBM SPSS software version 27 with stages of instrument testing, validity testing, reliability testing, classical assumption testing (normality testing and linearity testing), and hypothesis testing through t-test and F-test. The results of the study indicate that partially work motivation has a negative and significant influence on employee performance, while the work environment and work discipline have a positive and significant influence on employee performance. Simultaneously, work motivation, work environment, and work discipline have a positive and significant influence on employee performance at PT. Catur Sentosa Adiprana Tbk. Catur Sentosa Adiprana Tbk. These findings indicate that improving employee performance can be achieved through creating a conducive work environment and implementing consistent work discipline, while still paying attention to proper work motivation management.

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