Jurnal Akuntansi, Manajemen dan Bisnis Digital
JURNAL AKUNTANSI, MANAJEMEN DAN BISNIS DIGITAL is a peer-reviewed journal. Journal of Accounting, Management and Digital Business invites academics and researchers who do original research in the fields of accounting, management, and Digital Business including but not limited to: Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting Management Science Marketing Financial management Human Resource Management International Business Entrepreneurship Digital Business Science Digital Business Managemen Digital Business Technology Financial Technology Digital Marketing Digital Business & E-Commerce Digital Economics Cloud Computing Digital Business Analysis Design Content Creation Statistics Computing UI/UX Design Digital Branding E-Retailing Customer Relationship Management for Digital Business Digital Business Strategic Business Ethics for Digital Business Services Marketing Digital Business Valuation Digital Analytics for Marketing Digital Project Management Content Management Big Data & Business Intelligence Knowledge Management and Innovation Cyber Security for Digital Business
Articles
64 Documents
Search results for
, issue
"Vol 1 No 2 (2022): Juli"
:
64 Documents
clear
<![CDATA[Internal Control System for the Management of Petty Cash Funds at the UPT Office of Labor Supervision Region I, North Sumatra Province ]]>
<![CDATA[Hikmatul Fadilah]]>;
<![CDATA[Rahmat Daim Harahap]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Dehasen Bengkulu ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1645.363 KB)
|
DOI: 10.37676/jambd.v1i2.2248
<![CDATA[This writing is entitled "Internal Control System for the Management of Petty Cash Funds at the UPT Office of Labor Supervision Region I of North Sumatra Province" against the background that the development of the company is strongly influenced by the smooth running of the company in managing cash in and cash out. The most liquid asset in a company is cash. Which has the aim of seeing the company implement an internal control system so that the petty cash fund management procedures in the company can function properly. This type of research data uses active and passive primary data, namely data obtained from field surveys or the results of observations and interviews. moreover primary data, researchers also use internal and external secondary data. The conclusion of this paper is that the petty cash fund management procedure at the UPT Office of Labor Supervision Region I of North Sumatra Province is quite good and the internal control of each procedure has been carried out even though there are still some that are not in accordance with the theoretical basis.]]>
<![CDATA[Analysis of the Potential of Restaurant Taxes in Increasing Medan City's Original Revenue ]]>
<![CDATA[Serli Andrianti]]>;
<![CDATA[Muhammad Arif]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Dehasen Bengkulu ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1373.54 KB)
|
DOI: 10.37676/jambd.v1i2.2249
<![CDATA[The purpose of this study was to analyze the potential for a restaurant tax and explain the limitations and efforts of the state government in exploring the potential cost of restaurants in Medan City. This review uses several factors to calculate, potency, effectiveness/feasibility, and restaurant tax contributions. These factors are the number of restaurants, the average diner, the cost of normal food, the number of days in a year, the number of regional admissions, and the level of restaurant costs set by the government. Using quantitative strategies. That is, data in the form of numbers, and the numbers can be processed or analyzed using mathematical or statistical calculation methods. In addition, the results show that restaurant costs are possible and unbalanced with the value of income or realization of restaurant tax costs. This comparative measurement is reflected in the effectiveness of restaurant taxes that do not exceed 100 percent annually. This study proves that the potential for a restaurant tax in the city of Medan in 2020 is less effective, not in accordance with the targets set.]]>
<![CDATA[Optimizing the Application of Technology through the Application of the Baznas Information Management System (Simba) in Zakat Management at the Baznas of North Sumatra Province ]]>
<![CDATA[Marliyah Marliyah]]>;
<![CDATA[Fadilah Andriani]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Dehasen Bengkulu ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1792.175 KB)
|
DOI: 10.37676/jambd.v1i2.2251
<![CDATA[The development of the digital world in Indonesia is currently growing rapidly. The rapid development of the digital world is accompanied by developments in Information Technology. One of the efforts that has been made by BAZNAS ProvSu in assisting the management of zakat is by applying information technology through the application of the BAZNAS information management system (SIMBA). However, there are several obstacles in optimizing the application of SIMBA in zakat management, such as the limited ICT skills possessed by zakat managers and the internet network which is sometimes less supportive. The formulation of the problem in this study is how to optimize the application of technology through the application of the BAZNAS Information Management System (SIMBA) in the management of zakat at BAZNAS ProvSu and what are the supporting and inhibiting factors for the application of technology through the application of the BAZNAS Information Management System (SIMBA) in the management of zakat at BAZNAS ProvSu. The research objectives in this study were to determine the optimization of the application of technology through the application of the BAZNAS Information Management System (SIMBA) in the management of zakat at BAZNAS ProvSu and to determine the supporting and inhibiting factors for the application of technology through the application of the BAZNAS Information Management System (SIMBA) in the management of zakat at BAZNAS ProvSu. . The research method in this research is to use a qualitative research type with a descriptive approach. Data collection techniques used are observation, interviews and documentation. Data analysis techniques by collecting and reviewing all data, data reduction, compiling data and checking the validity of the data. The results showed that the implementation of the SIMBA application at BAZNAS ProvSu in zakat management had not yet run optimally. Supporting factors in optimizing the application of the samba application in zakat management at BAZNAS ProvSu such as the quality of HR in the IT field, internet networks and laptops and computers. In addition, the inhibiting factors come from internal and external parties.]]>
<![CDATA[Analysis of ZIS Fund Management in the Madrasa Teacher Care Program for Minority Regions of North Sumatra in Baznas, North Sumatra Province ]]>
<![CDATA[Tanzila Arifah Putri]]>;
<![CDATA[Marliyah Marliyah]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Dehasen Bengkulu ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1464.014 KB)
|
DOI: 10.37676/jambd.v1i2.2253
<![CDATA[This study aims to find out and analyze how ZIS funds are managed in the Madrasah Teacher Care Program in Minority Areas of North Sumatra at BAZNAS, North Sumatra Province. This study uses a qualitative method where this research method is to understand social or human events by creating a comprehensive and complex picture that can be presented in words, reporting detailed data from informant sources. The result of this study is to find out how to manage ZIS funds in the minority madrasa teacher care program in North Sumatra Province. With the aim that if this program is successful, it will become a strong and good foundation for us to help the people.]]>
<![CDATA[Analysis of the Effectiveness of the Distribution of Zakat Funds through the Prosperous North Sumatra Program at the National Baznas of North Sumatra Province ]]>
<![CDATA[Wahyu Sahara Ramadhana Manurung]]>;
<![CDATA[Marliyah Marliyah]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Dehasen Bengkulu ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1375.377 KB)
|
DOI: 10.37676/jambd.v1i2.2255
<![CDATA[This study aims to determine the effectiveness of the distribution of zakat funds through the North Sumatran Makmur program at BAZNAS of North Sumatra Province and how the process of distributing zakat funds in carrying out the North Sumatran Makmur program. This type of research uses qualitative research with a descriptive approach and the data analysis used in this research is descriptive qualitative analysis. The tools used in data collection in this study were the results of observations, interviews, and documentation. The results of this study are from the institutional side, the distribution of zakat in terms of the implementation of empowerment carried out by BAZNAS North Sumatra Province has been implemented and is running well but from the other side there are several things that have not reached the level of effectiveness, because there is no accompanying team needed by BAZNAS to assist the process of distributing zakat funds and in terms of mustahik the distribution of zakat funds in implementing the North Sumatra Makmur program is also not effective because there is still a lack of available funds in the implementation of this program, so that mustahik cannot receive funds according to their business needs.]]>
<![CDATA[Bibliometric Analysis of the Role of Online Marketing on MSME Actors in the Pandemic Period ]]>
<![CDATA[Laila Tiffany Hasibuan]]>;
<![CDATA[Andri Soemitra]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Dehasen Bengkulu ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37676/jambd.v1i2.2273
<![CDATA[Economic activity is one of the many significant sectors to affect the level of welfare of a country, including Indonesia. One of the activities included in the economy itself is the activities of MSMEs which have recently begun to be noticed and empowered by the government. This research is a literature study by analyzing several selected literatures in the last 4 years sourced from Google Scholar. The results of this study state that Online Marketing has a significant role as one of the strategies for MSME actors during the Corona Virus Disease-19 pandemic that has hit over the past few years, increasing sales levels, and helping MSME actors to learn technology literacy that is transitioning from system conventional to online systems.]]>
<![CDATA[Mechanism and Implementation of Murabahah Agreement on Motorcycle Financing for ASN Bank Sumut Syariah KCPS Hm Yamin ]]>
<![CDATA[Muhammad Alwi Setiawan]]>;
<![CDATA[Ria Armayani Hasibuan]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Dehasen Bengkulu ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37676/jambd.v1i2.2274
<![CDATA[This study was made to explain the mechanism and implementation of the murabahah contract in motorcycle financing for the state civil apparatus (ASN) which is run by a syriah Sumatran bank. In the implementation process, Bank Sumut Syariah will provide terms and conditions that must be met by customers who wish to apply for motorcycle financing for this ASN. The customer must also follow the procedures set by Bank Sumut Syriah. Motorcycle financing procedures for ASN at Bank Sumut Syariah KCPS HM Yamin. In this motor vehicle financing, the Bank of North Sumatra Syariah acts as a financing institution, not as a pure seller who provides goods needed by customers. Bank Sumut Syariah will only buy products in accordance with the terms of the murabahah contract made to financing customers. Bank Sumut Syriah has complied with the provisions and farwa of the Sharia Supervisory Board NO.04/DSN-MUI/IV/2000 regarding murabahah financing in implementing murabah financing.]]>
<![CDATA[Analysis of the Effect of Ability and Motivation on the Performance of Counter Employees at the Social Service of Medan City in 2020-2022 ]]>
<![CDATA[Nur Nabilllah]]>;
<![CDATA[Sri Surdiarti]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Dehasen Bengkulu ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37676/jambd.v1i2.2275
<![CDATA[This research was conducted on Medan City Social Service Employees with the aim of analyzing the influence of variables on the performance and motivation of Medan City Social Service Employees. The purpose of this study was to determine the effect of ability and motivation on the performance of Medan City Social Service Employees. Sampling was carried out using the census method with the entire population as respondents, namely 23 people. The analytical method used is descriptive qualitative method, and data collection techniques are carried out using interviews and questionnaires to all respondents. From the results of the study, it was found that the motivation variable was the most dominant factor, with an average of 3.98 higher than the average capacity variable of 3.64. The suggestion that the writer can give is that the Medan City Social Service should pay more attention to the work ability of employees by increasing the implementation of technical training and employee motivation to pay attention and demand more productivity so that each job can be completed optimally. , as well as employee evaluations must be carried out carefully to provide a higher quality of employee performance.]]>
<![CDATA[Analysis of PSAK 16 Accounting Implementation at BAPPEDA of North Sumatra Province ]]>
<![CDATA[Sri Eka Putri]]>;
<![CDATA[Kamilah K]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Dehasen Bengkulu ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37676/jambd.v1i2.2276
<![CDATA[This study plans to evaluate the extent to which the organization has made accounting arrangements for fixed assets according to the hypothesis, which depends on the Statement of Financial Accounting Standards (PSAK) No.16 in organizational activities in the Regional Development Planning Agency (BAPPEDA) of North Sumatra Province. This study is a descriptive qualitative type that describes data in the form of a narrative about objects found in the field. The results of this study can be concluded that in general accounting activities, especially in the management of fixed assets, BAPPEDA, North Sumatra Province, the principles are almost in accordance with the Statement of Financial Accounting Standards (PSAK) No. 16 in terms of recognition, measurement, disposal of assets, depreciation of property, plant and equipment, retirement and disposal of property, plant and equipment. However, as far as showing and describing fixed assets, there are some data that are not clearly disclosed in the notes to the budget report. The Company does not disclose the estimation premise used in determining the gross amount. What's more, it does not reveal the asset reduction strategy used]]>
<![CDATA[Utilization of Zakat Infaq and Alms for ASN Binjai Government through Baznas to Improve Community Welfare in Binjai City ]]>
<![CDATA[Arnadila Dwi Syahputri]]>;
<![CDATA[Andri Soemitra]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Dehasen Bengkulu ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37676/jambd.v1i2.2285
<![CDATA[One of the efforts to reduce the poverty rate in Binjai City is by utilizing Zakat, Infaq and Sadaqah (ZIS). Zakat, Infaq and Sadaqah (ZIS) of the Binjai Government Civil Apparatus (ASN) with a total of 2.5% is obtained from the salary of each employee at the Binjai Government which is then distributed through Baznas. This study looks at the utilization of Zakat, Infaq and Sadaqah (ZIS) for the Binjai Government Civil Service Apparatus (ASN), in order to improve community welfare and reduce poverty levels. The management of zakat which starts from collecting, distributing and then making accountability reports is all based on Law Number 23 of 2011 concerning zakat management. The results showed that the distribution of Zakat, Infaq and Sadaqah (ZIS) for the State Civil Apparatus (ASN) of the Binjai Government through Baznas was intended for 8 categories of people who were entitled to receive zakat according to Islamic teachings. The distribution and utilization of Zakat, Infaq and Sadaqah (ZIS) for the Binjai Government Civil Service Apparatus (ASN) generally consists of assistance in the fields of health, education and social empowerment. The accountability report was handed back to the Pemko Binjai with transparency in the reporting system that was quite good.]]>
