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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 20 Documents
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Search results for , issue "Vol 4 No 1 (2025): Januari" : 20 Documents clear
The Influence Of Transformational Leadership And Self Efficacy On Employee Performance At The Regional Secretariat Of Lebong District Bugianto, Hendri; Soleh, Ahmad; Rahman, Abdul
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 1 (2025): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i1.7028

Abstract

The aim of this research is to determine transformational leadership and self-efficacy on employee performance at the Lebong Regency Regional Secretariat. The sample in this study was 79 employees at the Lebong Regency Regional Secretariat who had become ASN. The sampling technique is census. Data were collected using a questionnaire and the analysis methods used were multiple linear regression, determination tests and hypothesis tests. The multiple regression results show a positive regression direction with the equation Y = 13.190 + 0.285X1 + 0.421 X2. Transformational leadership has a significant influence on employee performance at the Lebong Regency Regional Secretariat because the significant value of 0.000 is less than 0.05. This illustrates that as transformational leadership increases, employee performance will also increase. Self-efficacy has a significant influence on employee performance at the Lebong Regency Regional Secretariat because the significant value of 0.000 is smaller than 0.05. This illustrates that the more self-efficacy increases, the employee performance will also increase. Transformational leadership and self-efficacy have a significant simultaneous influence on employee performance at the Lebong Regency Regional Secretariat because the significant value of 0.000 is smaller than 0.05.
Improving Recruitment Efficiency And Effectiveness Through AI And Automation: A Literature Review Carolina, Sisi Yulisia; Putri, Ratih Lintang; Djangkaru, Ruth Riyani
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 1 (2025): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i1.7330

Abstract

This study aims to explore the role of Artificial Intelligence (AI) and automation technologies in transforming modern recruitment processes. Through a systematic literature review, this study analyzes how advanced technologies can improve the efficiency and effectiveness of human resource management. The research method uses a literature study approach by collecting and analyzing 30 scientific articles from various academic databases between 2019-2024. The review results show that AI implementation in recruitment can optimize candidate selection processes, reduce subjective bias, and accelerate recruitment time by up to 60%. Automation technology has proven capable of comprehensively analyzing candidate profiles, processing application documents, and conducting pre-selection with high accuracy. This study concludes that the integration of AI and automation is a transformative strategy in modern recruitment management, providing a competitive advantage for organizations in recruiting quality talent. Recommendations for further research are to explore the ethical challenges and practical implementation of these technologies.
The Effect Of Location And Service Quality On Customer Loyalty At Brilink Agent Kembar Sepasang Dusun II Penarik Mukomuko Regency Purwasi, Ira; Anggriani, Ida; Febliansah, Muhammad Rahman
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 1 (2025): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i1.7351

Abstract

The role of strong access to financial services will be able to maintain the stability and economic growth of each individual, both from the upper middle class and from the underprivileged segments of society. So when all levels of society have equal access to financial services and according to their needs, it indirectly helps strengthen the country's overall economic foundation. This condition makes BRILink agents the spearhead in ensuring that financial services are not only limited to big cities, but also penetrate into remote villages. Meanwhile, the purpose of this study was to determine the effect of location and service quality on customer loyalty at BRILink Agent Kembar Sepasang Dusun II Penarik, Muko-Muko Regency.This research is included in explanatory research with a quantitative approach, which uses multiple linear regression analysis methods. The role of strong access to financial services will be able to maintain the stability and economic growth of each individual, both from the middle to upper class and from the lower segments of society. Meanwhile, the population in this study are people who are customers or users of financial services at BRILink Kembar Sepasang Agent Dusun II Penarik, Muko-Muko Regency. Meanwhile, the number of respondent samples that have been determined in this study is 100 people.The results showed that location and service quality had a positive and significant effect on customer loyalty of BRILink Kembar Sepasang Dusun II Penarik Muko-Muko Regency, both partially and simultaneously. So, it can be concluded that the more strategic the location and the good quality of service felt by customers who use financial services at BRILink Kembar Sepasang Agents, the greater the level of loyalty created.
Factors Affecting Consumer Satisfaction Using Mercure Bengkulu Hotel Services Marleza, Yozi; Soleh, Ahmad; Abi, Yudi Irawan
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 1 (2025): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i1.7353

Abstract

Hotel is an accommodation service business in which there are elements of service, comfort, and lodging facilities needed for those who want lodging facilities for family and vacation purposes. This research was conducted at Mercure Bengkulu hotel, the sampling technique in this study used purposive sampling technique and data collection was carried out by distributing questionnaires to respondents. The questionnaire was distributed to 99 respondents at Mercure Bengkulu hotel. The analytical tools used are validity test, reliability test, multiple linear regression, and coefficient of determination using IBM SPSS version 25. Hypothesis testing using the T test and F test. This type of research is quantitative, which is research that analyzes data quantitatively and then interprets a conclusion. In this study, the data sources used were primary data and secondary data. The purpose of this study is to test and analyze whether there is an effect of service quality, price and facilities on customer satisfaction using services of Mercure Bengkulu hotel. Y = 1.134+0.227 X1+0.488 X2 +0.242 X3+Ɛ. The results showed that Service Quality (X1) has a regression coefficient of 0.227, meaning that if the quality of service increases by 1, customer satisfaction will increase by 0.227. The regression coefficient is positive between service quality and customer satisfaction. Price (X2) is 0.488, which means that if the price increases by 1, customer satisfaction will increase by 0.488. The regression coefficient is positive between price and customer satisfaction. Facility (X3) is 0.242, which means that if the facility increases by 1, customer satisfaction will increase by 0.242. The regression coefficient is positive between facilities and customer satisfaction.
The Influence Of Marketing Mix On Customer Satisfaction Of Online Transportation Services Maxim Bike In Bengkulu City Aliano, Dio; Monique, Eska Prima; Rydarto, Dennis
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 1 (2025): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i1.7363

Abstract

Maxim Bike is an online transportation service that is part of the Maxim company which offers application-based transportation services in various cities in Indonesia, especially in Bengkulu City, this research aims to find out how much influence Marketing Mix has on customer satisfaction of Maxim Bike online transportation services. This type of research uses quantitative research. The analysis method in this type of research uses validity test, reliability test, classical assumption test, multiple linear regression test, coefficient of determination and hypothesis testing. The number of samples studied amounted to 80 users of Maxim Bike transportation services. The results of the multiple linear regression analysis are the equation Y = 7,181 + -0.054 X1 + 0.116X2 + 0.152X3 + 0.054X4 + -0.100X5 + 0.241X6 + 0.163X7 + e. From the results of testing the t test hypothesis, it is known that the variable Product (X1) 0.610> 0.05, Price (X2) 0.118> 0.05, Promotion (X4) 0.482> 0.05, People (X5) 0.360> 0.05, Process (X7) 0.335> 0.05 has no significant effect because the significant value is greater than 0.05, while for the variable Place (X3) 0.025 < 0.05, Physical evidence (X6) 0.008 < 0.05 has a significant effect. For the f test test, a significant value of 0.000 <0.05 is generated, this indicates that the marketing mix has an effect simultaneously or together.
Marketing Strategy Based On Event Marketing And Sponsorship To Increase The Number Of Cimory Milk Product Customers Sitorus, Petra Herlan; Nurzam, Nurzam; Putra, Iswidana Utama
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 1 (2025): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i1.7380

Abstract

The aim of this research is to determine which marketing strategies based on event marketing and sponsorship can increase the number of customers for Cimory Milk products. This type of research is quantitative. The data collection method in this research used a questionnaire technique, with a sample of 100 respondents. The results of the research show that the multiple linear regression Y = 26,889 + 0.332 increase the number of customers for Cimory dairy products. The results of the event marketing test (XI) show tcount 5.336 > ttable 1.984 and significance 0.000 < 0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning that event marketing has a positive and significant effect on increasing the number of customers for Cimory milk products. The results of the sponsorship test (X2) show tcount 5.336 > ttable 1.984 and significance 0.045 <0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning that event marketing has a positive and significant effect on increasing the number of customers for Cimory milk products. Based on the comparison of the Fcount value with Ftable, the Fcount value is greater than the Ftable value, namely 17.314 > 2.70, so it is concluded that accepting the hypothesis, this means that there is a simultaneous influence between event marketing (XI) sponsorship (X2) to increase the number of customers for Cimory milk products. This can be seen at the significance level of 0.000 <0.05.
The Influence Of Organisational Culture And Work Environment On Employee Performance Of The Housing, Settlement And Transportation Office In Seluma Regency Puspita, Rola; Susanti, Neri; Nasution, Suswati
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 1 (2025): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i1.7381

Abstract

The aim of this research is to determine the influence of organizational culture and work environment on the performance of employees of the Housing, Settlement and Transportation Department in Seluma Regency. This type of research is a type of quantitative descriptive research. The data collection method in this research uses a questionnaire technique, with a sample of 62 respondents. The research results show that multiple linear regression Y = 22,385 + 0.134 X1 + 0.444 X2 + 3,290. Where the coefficient is positive, meaning that there is a positive or unidirectional relationship between the organizational culture variable (X1) and the work environment, on employee performance at the Housing, Settlement and Transportation Service Office in Seluma Regency. The results show that the organizational culture test (XI) shows tcount 3.035 > ttable 1.669 and significance 0.004 < 0.05, then the results of the Ha hypothesis are accepted and Ho is rejected, meaning that organizational culture has a positive and significant effect on employee performance (Y) at the Housing, Settlement and Transportation Service Office in Seluma Regency. This means the hypothesis is accepted. The results of the work environment test (X2) show tcount 7.123 > ttable 1.669 and significance 0.000 < 0.05, so the results of the hypothesis Ha are accepted and Ho is rejected, meaning the work environment (X2) has a positive and significant effect on employee performance (Y) in the Service Office Housing, Settlement Areas and Transportation in Seluma Regency. The result of the Fcount value with Ftable is that the Fcount value is greater than the Ftable value, namely 29,056 > 2.75, so it can be concluded that Accepting the Hypothesis, meaning that there is a simultaneous influence between organizational culture (XI) and the work environment (X2) on employee performance (Y) in the Office Department of Housing, Settlement Areas and Transportation in Seluma Regency.
The Influence Of Leadership, Service Quality, Work Environment And Work Motivation On Employee Performance Pt. Sharia People's Financing Bank (Bprs) Fadhilah Bengkulu City Yeni, Sela Rahma; Fitriano, Yun; Astuty, Kamelia
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 1 (2025): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i1.7382

Abstract

The aim of this research is to determine the influence of leadership, service quality, work environment and work motivation on the performance of employees of PT Bank Perkreditan Rakyat Syariah (BPRS) Fadhilah, Bengkulu City. This type of research is a type of quantitative research. The data collection method in this research used a questionnaire technique, with a sample of 34 respondents The results showed that multiple linear regression Y = 7.481 + 0.197 X1 + X2 + 0.363 X3 + 0.583 X4 + 3.276. Where the coefficient is positive, meaning that there is a positive or unidirectional relationship between the variables Lileadership (X1), Service Quality (X2) Work Environment (X3), Work Motivation (X4) with a value of 0 (zero), Employee Performance (Y) at PT. Sharia People's Credit Bank (BPRS) Fadhila, Bengkulu City. The results of the Leadership test (XI) show tcount 2,402 > ttable ttabel 2.042 and significance 0.002 < 0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning Leadership has a positive and significant effect on Employee Performance at PT. Sharia People's Credit Bank (BPRS) Fadhila, Bengkulu City. The results of the Service Quality test (X2) show tcount 2,147 > ttable ttabel 2.042 and significance 0.004 < 0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning that Service Quality has a positive and significant effect on Employee Performance at PT. Sharia People's Credit Bank (BPRS) Fadhila, Bengkulu City. The results of the work environment test (X3) show tcount 2.331> ttable ttabel 2.042 and significance 0.007 <0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning the work environment has a positive and significant effect on Employee Performance at PT. Sharia People's Credit Bank (BPRS) Fadhila, Bengkulu City. The results of the Work Motivation test (X4) show tcount 2.961> ttable ttabel 2.042 and significance 0.006 <0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning that Work Motivation has a positive and significant effect on Employee Performance at PT. Sharia People's Credit Bank (BPRS) Fadhila, Bengkulu City. Based on the comparison of the Fcount value with Ftable, the Fcount value is greater than the Ftable value, namely 11,859 > 2.55, so it can be concluded that accepting the hypothesis, meaning that there is a simultaneous influence between Leadership (XI), Service Quality (X2), Work Environment (X3) Work Motivation (X4 ) on Employee Performance (Y) at PT. Sharia People's Credit Bank (BPRS) Fadhila, Bengkulu City.
The Effect of Competence, Motivation, and Job Satisfaction on Employee Performance Pt. Media Bengkulu Online Success Maharani, Nana; Soleh, Ahmad; Febliansa, M Rahman
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 1 (2025): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i1.7385

Abstract

This study aims to determine the effect of competence, motivation and job satisfaction on employee performance at PT Media Bengkulu Online Sukse.nThe type of research used in this study is associative research with a quantitative approach with a research method that utilizes numbers, starting from data collection to interpretation and presentation of results. The number of samples used in this study was 30 people. The data collection techniques in this study were observation and questionnaires measured using SPSS Software. The data analysis techniques used were multiple linear regression, coefficient of determination, and hypothesis testing. The results showed that there was an effect of competence (X1) on employee performance (Y) at PT. Media Bengkulu Online Sukses with a sig value of 0.000 <0.05 and tcount> ttable (6.760>0.135) from the significance value obtained that variable X had an effect on employee performance (Y). from the significance value obtained that the motivation variable (X2) has an effect on employee performance (Y) with a sig value of 0.005 <0.05 and tcount> ttable (8.427>0.135). There is an effect of job satisfaction (X3) on employee performance (Y) PT. Media Bengkulu Online Sukses with a sig value of 0.004 <0.05 and tcount> ttable (6.909>0.135) variable X3 has an effect on employee performance (Y). So it can be concluded that together the independent variables have a significant effect on the dependent variable.
Analysis Of The Implementation Of Financial Reportsbased On Sak Of The Palm Oil Farmers Group Of Kud Sriwijaya Village Sp 3 Pelakat Tinggi Regency Of Musi Banyuasin South Sumatera Wahyuningsih, Tri; Herlin, Herlin; Hidayah, Nenden Restu
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 1 (2025): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i1.7392

Abstract

Implementation of PSAK No. 201 Regarding the presentation of financial statements is a complete financial statement consisting of a statement of financial position, income statement, statement of changes in equity, cash flow statement, and notes to the financial statements. The purpose of implementing PSAK No. 201 financial in decision making is to provide detailed information and provide third party trust.The purpose of this study is to determine the analysis of the application of financial reports based on SAK of the KUD Sriwijaya oil palm farmer group, SP 3 Pelakat Tinggi Village, Musi Banyuasin Regency, South Sumatra Province which has been in accordance with Accounting standards. The method used in this study is a Descriptive Qualitative comparative approach. Data collection techniques used by the author are by conducting observations, interviews and documentation.The results of the study indicate that the analysis of the application of accounting standards for oil palm farmer groups in SP 3 Pelakat Tinggi Village, Musi Banyuasin Regency, South Sumatra Province from the results of this study indicate that the financial reports that have been applied/presented by the oil palm farmer groups in SP 3 Pelakat Tinggi Village, Musi Banyuasin Regency, South Sumatra Province are said to be inappropriate because only one component of the financial report, namely the financial position report, namely the balance sheet and profit and loss statement, the statement of changes in equity, and the statement of notes to the financial statements are not presented or applied, this is said to be inappropriate because of the lack of 4 components that are not presented with the accounting standards PSAK No. 201.

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