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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 8 Documents
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Search results for , issue "Vol 5 No 3 (2026): Juli" : 8 Documents clear
The Effect of Accrual-Based Government Accounting Standards Implementation on the Quality of Financial Reporting with Regional Apparatus Organizational Commitment as a Moderating Variable in Serdang Bedagai Regency Government Napitupulu, Juni Yanti; Nasution, Dito Aditia Darma; Tripriyono, Agus
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i3.11287

Abstract

This study aims to examine the determinants of accrual-based Government Accounting Standards (GAS) implementation and to empirically test the role of Organizational Commitment of Regional Government Organizations (Organisasi Perangkat Daerah/OPD) as a moderating variable in the context of local government. The study was conducted across 30 OPDs in Serdang Bedagai Regency and involved 180 financial management officers as respondents. A quantitative approach was employed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results indicate that Human Resources, Supporting Facilities, Compliance with Laws and Regulations, Government Internal Control System (GICS), Understanding of Accrual-Based GAS, Employee Motivation, and Manual Application of Accrual-Based GAS have positive and significant effects on the implementation of accrual-based GAS. The structural model demonstrates strong explanatory power, with an R² value of 0.762, indicating that 76.2% of the variance in accrual-based GAS implementation is explained by the variables included in the model. Organizational Commitment exhibits the strongest direct effect and serves as the most dominant predictor in the model. Furthermore, the moderation analysis reveals that Organizational Commitment significantly strengthens most of the relationships between the independent variables and accrual-based GAS implementation, except for one non-significant moderating relationship. This finding suggests that the moderating role of Organizational Commitment is selective and context-dependent, as certain aspects of accrual-based GAS implementation are more strongly influenced by individual capacities of public officials—such as technical competence, intrinsic motivation, and work experience—than by organizational structural factors. This study contributes to the public sector accounting literature by demonstrating that Organizational Commitment functions as a strategic integrator that aligns individual, technical, and regulatory factors in achieving accountable and accrual-based local government financial management
Digital Economic Transformation and its Implications for Monetary Economic Policy in Indonesia Chandra, David; Nasution, Lia Nazliana
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i3.11295

Abstract

This study aims to analyze the effect of digital economic transformation on inflation in Indonesia. The indicators of digital economic transformation examined in this study include internet penetration, digital transactions/e-commerce, the use of digital financial services, national digital economic value, and digital financial infrastructure. This research employs a quantitative approach with an associative research design. The data used are secondary time-series data covering the period 2019–2024, obtained from the Central Bureau of Statistics (BPS), Bank Indonesia, the Financial Services Authority (OJK), the Ministry of Communication and Information Technology, as well as reports from the World Bank and Google–Temasek–Bain. The analytical method applied is multiple linear regression. The results show that, partially, internet penetration has a negative and significant effect on inflation, indicating that increased internet access enhances market efficiency and contributes to lower inflation. In contrast, digital transactions/e-commerce have a positive and significant effect on inflation, reflecting increased consumer demand through digital platforms. Meanwhile, the use of digital financial services, national digital economic value, and digital financial infrastructure do not have a significant effect on inflation. Simultaneously, the variables of digital economic transformation do not significantly affect inflation. The adjusted R-square value of 0.519 indicates that the model explains 51.9 percent of inflation variation, while the remaining variation is influenced by other macroeconomic factors.
From Story to Sale: The Mediating Role of Comsumer Enggagement in Short Video Marketing at Petro’s Coffee S, Sebrina; Erwansyah, Erwansyah; Widodo, Slamet
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i3.11300

Abstract

The rapid advancement of digitalization has transformed marketing strategies in Indonesia’s food and beverage (F&B) industry, with short video marketing emerging as a key approach to reaching modern consumers. This study aims to examine the effect of short video marketing on consumers’ purchase intention, with consumer engagement serving as a mediating variable among Petro’s Coffee customers. A quantitative approach was employed using a cross-sectional survey design involving 150 respondents aged 18–45 years who had been exposed to Petro’s Coffee short video content within the past three months. Data were collected through an online questionnaire using a five-point Likert scale and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The theoretical foundation of this study integrates the Stimulus–Organism–Response (S-O-R) framework to explain the psychological mechanisms underlying consumer responses. The results indicate that short video marketing has a positive and significant effect on consumer engagement, consumer engagement positively and significantly influences purchase intention, and consumer engagement significantly mediates the relationship between short video marketing and purchase intention. These findings highlight consumer engagement as a key mechanism in translating short video marketing stimuli into consumers’ behavioral responses. Practically, this study provides strategic implications for F&B industry practitioners in optimizing short video marketing by strengthening consumer engagement to enhance purchase intention
Building Brand Identity and Digital Marketing for the MSME Coffee Shop Petro’s Coffee Relevant to Gen Z and Millennials in Dairi Sidikalang Tarigan, Ester Petronella; Rossanty, Yossie; Pane, Dewi Nurmasari
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i3.11301

Abstract

Brand identity is a crucial factor in shaping consumer perceptions and product differentiation in competitive markets. This study investigates the effects of brand identity and digital marketing on visit intention and purchase decision among Generation Z and Millennial consumers at a local coffee SME (PETRO’S COFFEE) in Sidikalang, Indonesia, with electronic word of mouth (e-WOM) as a mediating variable. A quantitative explanatory approach was employed using purposive sampling, resulting in 117 valid respondents who had made purchases within the last six months. Data were collected through a five-point Likert-scale questionnaire and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results reveal that brand identity has a positive and significant effect on visit intention, while digital marketing significantly influences purchase decision both directly and indirectly through e-WOM. The mediating role of e-WOM indicates that online reviews and consumer-generated recommendations strengthen the effectiveness of digital marketing communication. The coefficient of determination values demonstrate moderate to strong predictive power of the proposed model. This study contributes to the branding and digital marketing literature by providing empirical evidence from local coffee SMEs in non-metropolitan areas. Practically, the findings offer strategic insights for SME owners to integrate strong brand identity with digital marketing initiatives to engage younger consumers more effectively
Analysis Of Budget Performance Regional Revenue And Expenditure (APBD) In The Province Of North Sumatra Sinaga, Beatric Krisnanadayanti; Susilawaty, Tengku Eka
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i3.11362

Abstract

This study aims to evaluate the performance of the Regional Revenue and Expenditure Budget (APBD) of North Sumatra Province during 2021–2024 using financial ratios, namely effectiveness, efficiency, independence, and growth. The data were obtained from APBD reports published by the Directorate General of Fiscal Balance, Ministry of Finance. The findings reveal that the effectiveness ratio of regional revenue declined, shifting from the “very effective” category in 2021– 2022 to “quite effective” in 2023 and “less effective” in 2024. The efficiency ratio of regional expenditure remained consistently below 100%, indicating relatively controlled budget use, although some programs were not fully implemented. Fiscal independence is still low, as the contribution of Local Own-Source Revenue (PAD) to total revenue ranged only between 25–50%, reflecting high reliance on central government transfers. The growth ratio of PAD fluctuated, with a sharp increase in 2022 but a decline in 2023 and 2024. Overall, the APBD of North Sumatra Province demonstrates good expenditure efficiency but faces significant challenges in revenue effectiveness, PAD growth, and fiscal independence.
The Effect of Audit Fees, Audit Tenure, and Gender on Audit Quality in Consumer Goods Companies Listed on the Indonesian Stock Exchange (2020–2024) Nur’arifah, Dwi Dinda; Saraswati, Dwi; Sucipto, Tia Novira
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i3.11365

Abstract

This study aims to determine the effect of Audit Fee, Audit Tenure, and Gender on Audit Quality of Consumer Goods Industry Companies Listed on the Indonesia Stock Exchange for the 2020-2024 Period. Data is taken from www.idx.co.id. The population in this study was 29 companies with a sample of 48 companies. Sampling and determination of sample size in this study were carried out using a purposive sampling method, selecting 34 consumer goods sector manufacturing companies that met the criteria as samples. This research approach uses logistic regression analysis of data processed with the SPSS 23 application. Data from this study uses secondary data in the form of Company financial reports officially published by the Indonesia Stock Exchange (IDX). Based on the results of the study, it can be concluded that the Audit Fee variable has a positive effect on audit quality, Audit Tenure has no effect on Audit Quality, Gender has a positive effect on audit quality, simultaneously Audit Fee, Audit Tenure and Gender affect audit quality. Only 44.3% of the dependent variable can be explained by the variability of the independent variables, while the remaining 55.7% is explained by other variables not used in this study.
Analysis of the Efficiency and Effectiveness of Regional Spending in Improving the Quality of Public Services in the Medan City Regional Government for the 2023-2024 Fiscal Year Marlina, Marlina; Azzahra, Suci; Arnita, Vina
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i3.11372

Abstract

This study analyzes the efficiency and effectiveness of regional government expenditure in improving the quality of public services in the Government of Medan City for the 2023–2024 fiscal years. The objectives of this study are: (1) to measure the level of efficiency in the use of regional budgets for the provision of public services, (2) to assess the effectiveness of expenditure realization in achieving public service performance indicators, and (3) to provide policy recommendations to improve budget management performance. Quantitative analysis is conducted through document analysis of the Regional Revenue and Expenditure Budget (APBD) and expenditure realization for 2023–2024, calculation of efficiency ratios (comparison between budget inputs and service output indicators), and effectiveness analysis based on the achievement of Public Service Performance Indicators (PSPI) and regional performance targets. Qualitative analysis complements the quantitative findings through structured interviews with budget management officials and service users, as well as case studies of several strategic agencies, including health, education, licensing, and infrastructure sectors. The results indicate that, in aggregate, Medan City’s regional expenditure during the 2023–2024 period demonstrates a moderate level of efficiency. Certain sectors, such as health and education, are relatively efficient in converting budget allocations into service outputs, while infrastructure and licensing sectors still exhibit inefficiencies or unfocused expenditure realization. In terms of effectiveness, improvements in public service quality are observed in key indicators—such as administrative service completion time and user satisfaction—although achievements are uneven across agencies. The main contributing factors include insufficient outcome-based budget prioritization, limitations in human resource capacity, and suboptimal monitoring and evaluation systems. The study recommends strengthening outcome-based budget prioritization, enhancing planning and oversight capacity, implementing more measurable performance indicators, and leveraging service digitalization to improve operational efficiency. The implementation of these recommendations is expected to improve expenditure efficiency and effectiveness ratios and enhance the quality of public services in future periods.
The Impact of Monetary and Macroprudential Policies on Inflation and Unemployment with the Role of Green Credit in Indonesia Arsyanda, Nadyne Ira; Rusiadi, Rusiadi; Sari, Wahyu Indah
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i3.11374

Abstract

This study aims to analyze the influence of monetary and macroprudential policies on inflation and unemployment in Indonesia using green credit as an intervening variable. This study uses Indonesian time-series data for the 2015-2024 period sourced from Bank Indonesia, the Financial Services Authority, and the Central Statistics Agency. The analysis method used is the Two Stage Least Square (2SLS) simultaneous equation model due to the reciprocal relationship between inflation and unemployment. The estimation results indicate that monetary and macroprudential policies have a direction of influence that is consistent with macroeconomic theory, although not yet statistically significant. The gross domestic product variable plays a role in reducing inflationary pressures, while green credit shows potential in suppressing unemployment and structural inflation in the long term. These findings indicate the importance of integrating monetary policy, macroprudential policy, and green financing to maintain macroeconomic stability and support the transition to a sustainable economy in Indonesia.

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