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KARONA CAHYA SUSENA
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Universitas Dehasen Bengkulu Jl. Meranti Raya No. 32 Sawah Lebar Kec. Ratu Agung, Kota Bengkulu 383228
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Jurnal Akuntansi, Manajemen dan Bisnis Digital
Published by Universitas Dehasen Bengkulu
ISSN : 28098595     EISSN : 28098692     DOI : https://doi.org/10.37676/jambd
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 11 Documents
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Search results for , issue "Vol 3 No 1 (2024): Januari" : 11 Documents clear
Exploring Factors that Encourage and Obstruct Change in Management Accounting in a Company Lutfi Ayu Fadhilah Utami; Ira Lestari; Khikmatul Marfuah
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 1 (2024): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i1.5195

Abstract

The purpose of this study was to determine the factors driving and inhibiting management accounting changes in a company. The research conducted by researchers used a descriptive qualitative approach method with field research. The subjects in this study are companies with management accounting update methods and those that have not experienced management accounting updates. The results of the study concluded that changes in management accounting occur due to many factors, one of which is changes included in the organizational environment and external factors. These changes include things that involve the process of planning, controlling, and decision making in a company. Factors that can drive management accounting changes in a company include technological changes, market developments, competition, regulations, and internal company factors such as leadership changes and organizational restructuring. Management accounting changes can also be influenced by organizational factors such as cooperation, takeovers, and agency relationships. In addition, factors that can hinder management accounting changes in a company are staff, organizational changes, costs, profitability, data quality, intensive, and agency.
Analysis Of Cost Price Calculations Production For Pricing Selling Mother Mujiatin's Marningcorn Bukit Barian Kepahiang Village Rika Wulandari; Herlin Herlin; Abdul Rahman
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 1 (2024): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i1.5269

Abstract

The aim of this research is to find out how to calculate the cost of production to determine the selling price of Ibu Mujiatin's Marning Corn Business. By using the Full Costing analysis method and determining the selling price using the cost-plus pricing method. Calculations are made based on the results of interviews and documentation of sales results. From the results of the research, calculations were carried out by Mrs. Mujiatin's corn marning business. The basic price of corn production is IDR. 144,557.- per can with the selling price determined based on the market price of Rp. 150,000,- per can. So the profit obtained is IDR. 5,443.-. Based on the Full Costing method, the cost of production for Mrs. Mujiatin's Marning Corn business in 2022 is IDR. 150,933.- per can with a production level of 596 cans. By setting the selling price at 25% of the cost of production, the selling price of marning corn will be IDR. 189,000.- Pekaleng with a profit of Rp. 38,067 per can. There is a difference in the calculation of the cost of production between business owners using the full costing method, due to factory overhead costs which are not taken into account by the business owner.
The Effect of Service Quality, Work Ethic and Discipline on Community Satisfaction at the Muara Enim Sub-District Office, Muara Enim Regency A. Rakhim; Sulbahri Madjir; Nisma Aprini
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 1 (2024): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i1.5310

Abstract

The author conducted research with the aim of knowing and analyzing the effect of service quality, work ethic and discipline individually and collectively on community satisfaction at the Muara Enim District Office, Muara Enim Regency. The research method used in this study is a quantitative method using questionnaires distributed to respondents. Test the quality of the data by using the validity test, reliability test, normality test. The analysis used is descriptive analysis and inferential analysis using statistical calculations with multiple regression formulas, partial test simultaneous test and the coefficient of determination. The results showed that service quality has a significant effect on community satisfaction at the Muara Enim District Office, Muara Enim Regency. Work ethic has a significant effect on community satisfaction at the Muara Enim District Office, Muara Enim Regency. Discipline has a significant effect on community satisfaction at the Muara Enim District Office, Muara Enim Regency. Quality of service, work ethic and discipline have a significant effect on community satisfaction at the Muara Enim District Office, Muara Enim Regency.
The Effect of Integrity, Quality of Human Resources, Job Attachment, Organizational Characteristics and Work Targets on the Work Effectiveness of UPTD Pasar Tanjung Enim Employees Tri Jaya Saputra; Sulbahri Madjir; Darmin Darmin
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 1 (2024): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i1.5311

Abstract

Research with the aim of knowing and analyzing the influence of integrity, quality of human resources, work engagement, organizational characteristics and work targets partially and simultaneously on the work effectiveness of employees of the Tanjung Enim Market Regional Technical Implementation Unit. The research method used in this study is a quantitative method using questionnaires distributed to respondents. Test the quality of the data by using the validity test, reliability test, normality test. The analysis used is descriptive analysis and inferential analysis using statistical calculations with multiple regression formulas, partial test simultaneous test and the coefficient of determination. Integrity has a significant effect on the effectiveness of the work of the Tanjung Enim Regional Technician Implementation Unit employees. The quality of Human Resources has a significant effect on the effectiveness of the work of the Tanjung Enim Market Regional Technician Implementation Unit employees. Work Engagement has a significant effect on the effectiveness of the work of the Tanjung Enim Market Regional Technician Implementation Unit employees. Organizational characteristics have a significant effect on the effectiveness of the work of the Tanjung Enim Regional Technician Implementation Unit employees. Work targets have a significant effect on the effectiveness of the work of the Tanjung Enim Market Regional Technician Implementation Unit employees. Integrity, Quality of Human Resources, Work Engagement, Organizational Characteristics and Work Targets have a significant effect together on the work effectiveness of employees of the Tanjung Enim Market Regional Technician Implementation Unit.
The Effect of Human Resources Development on the Work Effectiveness of Employees of the Muara Enim Regency Cooperative, Small and Medium Enterprises Office Evi Sulaini; Hardiyansyah Hardiyansyah; Nisma Aprini
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 1 (2024): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i1.5312

Abstract

This study aims to find out and analyze whether there is an influence of human resource development on the work effectiveness of employees of the Office of Cooperatives, Small and Medium Enterprises of Muara Enim Regency and to find out and analyze whether there is a positive and significant relationship between human resource development and work effectiveness of employees of the Office of Cooperatives , Small and Medium Enterprises Muara Enim Regency. The sample in this study were all employees of the Office of Cooperatives, Small and Medium Enterprises, Muara Enim Regency, totaling 32 people. So the sampling technique used in this study using saturated sampling method. Sampling is saturated, namely the technique of determining the sample if all members of the population will be sampled in research or can also be called a census in a small scope. The research method used in this study is a quantitative method using questionnaires distributed to respondents. Data analysis techniques using validity test, reliability test, normality test. The analysis used was descriptive analysis and inferential analysis using statistical calculations with a simple linear regression formula, coefficient of Cooperatives, Small and Medium Enterprises of Muara Enim Regency. The results of the analysis show that human resource development has a fairly strong contribution to the work effectiveness of the employees of the Office of Cooperatives, Small and Medium Enterprises, Muara Enim Regency.
Pengaruh Perencanaan, Pengorganisasian, Pelaksanaan Dan Pengawasan Terhadap Efektivitas Pelayanan Retribusi Persampahan Di Kotapagar Alam Ancah Andriansah; Hardiyansyah Hardiyansyah; Nisma Aprini
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 1 (2024): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i1.5329

Abstract

The aim of this research is to determine and analyze the influence of planning, organizing, implementing and monitoring partially or simultaneously on the effectiveness of waste retribution services in Pagar Alam City. The research method used in this research is a quantitative method using questionnaires distributed to respondents. Test data quality using validity tests, reliability tests, normality tests. The analysis used is descriptive analysis and inferential analysis using statistical calculations with multiple regression formulas, coefficient of determination, partial tests and simultaneous tests. The research results show that planning has a significant effect on the effectiveness of waste retribution services in Pagar Alam City, organization has a significant effect on the effectiveness of waste retribution services in Pagar Alam City, implementation has a significant effect on the effectiveness of waste retribution services in Pagar Alam City, supervision has a significant effect on the effectiveness of waste retribution services in Pagar Alam City either partially or simultaneously.
The Influence Of Internal Supervision, Work Discipline And Work Motivation On Employees’ Performance At Satpol Pp And Fire Department,Seluma Regency Rahma Dania; Siti Hanila; Tri Febrina Melinda
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 1 (2024): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i1.5342

Abstract

Human resources are one of the resources that most determine the success or failure of an organization. In the era of globalization, human resource issues are in the spotlight and the focus for agencies to survive. Where the success of the organization depends on the performance of the organizational actors concerned. An employee is not only required to have knowledge, abilities, and skills but also must have experience, motivation, self-discipline, work enthusiasm, and good work ethic. This research aims to determine the influence of internal supervision, work discipline, and work motivation on the performance of employees of Seluma Regency Satpol PP and Fire Department. This type of research is quantitative descriptive, namely research that uses mathematical models, theories, and/or hypotheses related to natural phenomena. The sample in this study used a purposive sampling technique, where the population sampled at Satpol PP and Fire Department, Seluma Regency were 37 civil servant employees. Based on the results of research conducted it was found that internal supervision, work discipline and work motivation together had a significant effect on employees’ performance at Satpol PP and Fire Department, Seluma Regency with regression multiple linear Y = 8.106 + 0.352 X1+ 0.393 X2 + 0.502
THE EFFECT OF SERVICE QUALITY, BRAND IMAGE AND SALES PROMOTION ON CONSUMERS’ SATISFACTION AT PT. ASTRA HONDA MOTOR OF BENGKULU CITY Yetri Oktiva Sari; Sri Handayani; Kamelia Astuty
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 1 (2024): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i1.5357

Abstract

Astra Honda Motor is a company engaged in manufacturing, assembling and distributing Honda brand and type motorbikes. Astra Honda Motor is the largest motorbike manufacturer in Indonesia. However, this year Astra Honda Motor's sales have decreased so it is necessary to find out what is the cause of the decline in sales. This research aims to determine the influence of service quality, brand image and sales promotion on customer satisfaction at PT. Astra Honda Motor Panorama. This type of research is correlational, namely research to determine the influence and level of influence between two or more variables without any attempt to influence these variables. The sample in this study used an accidental sampling technique, namely a method of determining the sample by taking respondents who happened to be present or available in a place according to the research context. Based on the results of the research that has been carried out, the results obtained are that the regression equation in this study is Y = 14.290 + 0.517 X1 + 0.569 X2 + 0.299 X3+ e. There is an influence of service quality (X1) on customer satisfaction (Y) of PT. Astra Honda Panorama Bengkulu Branch with a sig value of <0.05 and tcount> ttable (4.185>1.669) thus Ho is rejected and Ha is accepted. There is an influence of brand image (X2) on consumer satisfaction (Y) of PT. Astra Honda Panorama Bengkulu Branch with a sig value of 0.005 < 0.05 and tcount> ttable (5.786>1.669) thus Ho is rejected and Ha is accepted. There is an influence of promotion (X3) on consumer satisfaction (Y) of PT. Astra Honda Panorama Bengkulu Branch with a sig value of 0.000<0.05 and tcount>ttable (3.701>1.669) thus Ho is rejected and Ha is accepted. Service quality, brand image and sales promotion together influence consumer satisfaction with a value of Fcount 9.867 > Ftable 3.14, so it can be concluded that together the independent variables influence the dependent variable.
Analysis Of Break Even Point (BEP) At Khair Laundry In Pontianak City Yuli Santika; Muhliyanto Muhliyanto; Bela Bela; Mirdawati Mirdawati; Matsna Marwan Addin
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 1 (2024): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i1.5418

Abstract

Laundry is a cleaning business that cleans dirty clothes so they can be sent. This business is very promising because the demand for this service is quite high. This research aims to determine the break-even point for khair laundry to make a profit. This research was carried out at laundry service MSMEs in Pontianak. This research uses primary data obtained from direct interviews with the owner of Khair laundry. Secondary data is generated from records made by the khair laundry service business. This research is descriptive research using quantitative data where the data was obtained through interview methods with business owners. The data obtained is in the form of selling price per unit (p), recording the number of kg of laundry that comes in for 1 month, building rental costs, equipment, operational costs, employee salary costs and packaging costs. Based on research results, the average kg of laundry produced per month is 860,012 kg, with fixed costs of Rp. 800,000 and variable costs per kg Rp. 4,000. Based on the laundry price per kg Rp. 6,000, then the number of kg of laundry produced to reach the break-even point (BEP) in one month is 400 kg.
Analisis Penyajian Penyusunan Laporan Keuangan Pada Kejaksaan Tinggi Bengkulu Tahun 2022 Khoirul Anwar; Neri Susanti; Nenden Restu Hidayah
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 1 (2024): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i1.5537

Abstract

Each Government Agency Work Unit carries out accounting for economic transactions that occur within the managed budget, to produce financial reports that provide information that is accurate, relevant, and can be understood by stakeholders, such as the general public, financial institutions, and other stakeholders, with implement the principles that must be applied in presenting government financial reports, such as the principle of compliance, the principle of exact amount, the principle of consistency, and the principle of full disclosure, guided by Government Accounting Standards. This study aims to analyze the conformity of financial reports at Bengkulu District Prosecutor's Office with Government Accounting Standards Number 71 of 2010. Collecting data regarding the presentation of reports using descriptive comparatives in the form of case studies at Bengkulu District Prosecutor's Office. Writing uses interview techniques and documentation techniques to collect the necessary data. The results of the research show that Bengkulu District Prosecutor's Office. for Fiscal Year 2022 has carried out the process of presenting financial reports in accordance with Government Accounting Standards Number 71 of 2010 and has been presented and used by financial report user groups in decision making. This research is expected to have an important impact on the Bengkulu District Prosecutor's Office in improving the presentation of financial reports.

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