cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
KARONA CAHYA SUSENA
Contact Email
karona.cs@unived.ac.id
Phone
+6281541234500
Journal Mail Official
karona.cs@unived.ac.id
Editorial Address
Universitas Dehasen Bengkulu Jl. Meranti Raya No. 32 Sawah Lebar Kec. Ratu Agung, Kota Bengkulu 383228
Location
Kota bengkulu,
Bengkulu
INDONESIA
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 200 Documents
 8   9   10   11   12 
PENGARUH REWARD DAN PUNISHMENT TERHADAP KINERJA PEGAWAI PADA DINAS KELAUTAN DAN PERIKANAN PROVINSI BENGKULU Nyoman Jepri Arianto; Ida Anggraini; Nia Indriasari
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 2 No 2 (2023): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v2i2.4326

Abstract

The purpose of this research is to find out how the influence of rewards and sanctions on the performance of workers in the Department of Maritime Affairs and Fisheries of Bengkulu Province. Describe-and-calculate is the type used here. This data collection method uses observation techniques and questionnaires, with a sample of 90 respondents. The results of this study indicate multiple linear regression Y = 4.750 + 0.432 (X1) + 0.370 (X2) + 8.374. Where the coefficient is positive, meaning that there is a positive or unidirectional relationship between the variable Reward (X1) Punishment (X2) on employee performance at the Marine and Fisheries Service of Bengkulu Province. The results of the t test for the Reward variable (XI) show tcount 2.393 > ttable 1.660 and a significance of 0.019 <0.05, then the results of the hypothesis Ha are accepted and Ho are rejected, meaning Reward (XI) has a positive and significant effect on employee performance at the Provincial Maritime Affairs and Fisheries Service Bengkulu, while the results of the t test variable Punishment (X2) show tcount 4.476 > ttable 1.662 and significance 0.000 <0.05, then the results of the hypothesis Ha are accepted and Ho are rejected, meaning Punishment (X1) has a positive and significant effect on employee performance at the Maritime Service and Fisheries of Bengkulu Province. Then the results of the comparison of the Fcount value with Ftable, then the Fcount value is greater than the Ftable value, namely 14.830 > 2.71. This means that there is a simultaneous influence between Reward (XI) and Punishment (X2) on employee performance variables (Y) at the Maritime Affairs and Fisheries Service of Bengkulu Province.
Analysis Of Payroll And Wage Accounting Systems In Internal Control at PT. Daria Dharma Pratama Oil Palm Plantation (Case Study of Sibak Village, Ipuh District, Mukomuko Regency) Ahmad Sumarlan; Hafizh misbach yezet
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 2 No 2 (2023): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v2i2.4328

Abstract

The formulation of the problem in this study is how is the implementation of the payroll and wage accounting system at PT. Daria Dharma Pratama . The aim is to find out how the implementation of the payroll and wage accounting system at PT. Daria Dharma Pratama . This research includes descriptive research. This study aims to determine the payroll and wage accounting internal control system at PT. Daria Dharma Pratama , where the internal control system has indicators such as organizational structure, authorization system, healthy practices, and capability of employees. The data used are primary data and secondary data. Primary data in the form of data obtained directly from HRD and company assistants. Secondary data was obtained to complement the primary data, namely: History of company development and organizational structure of PT. Daria Dharma Pratama , company activities and company payroll and wage systems. Data analysis techniques were carried out by systematically arranging interview guidelines, field notes, and library data to gain knowledge from data of PT Daria Dharma Pratama , then formulates it descriptively, and at last processes the data. The results of the analysis show that there is a good segregation of duties so that employees are more focused on one job and manipulation of data on employee attendance lists because it only contains time attendance, as well as a lack of monitoring of employee attendance in the field, this shows the weaknesses that occur in the company's system Internal control over payroll and remuneration is not good. Keywords : Accounting System, Payroll and Wages, Internal Control System The formulation of the problem in this study is how is the implementation of the payroll and wage accounting system at PT. Daria Dharma Pratama . The aim is to find out how the implementation of the payroll and wage accounting system at PT. Daria Dharma Pratama . This research includes descriptive research. This study aims to determine the payroll and wage accounting internal control system at PT. Daria Dharma Pratama , where the internal control system has indicators such as organizational structure, authorization system, healthy practices, and capability of employees. The data used are primary data and secondary data. Primary data in the form of data obtained directly from HRD and company assistants. Secondary data was obtained to complement the primary data, namely: History of company development and organizational structure of PT. Daria Dharma Pratama , company activities and company payroll and wage systems. Data analysis techniques were carried out by systematically arranging interview guidelines, field notes, and library data to gain knowledge from data of PT Daria Dharma Pratama , then formulates it descriptively, and at last processes the data. The results of the analysis show that there is a good segregation of duties so that employees are more focused on one job and manipulation of data on employee attendance lists because it only contains time attendance, as well as a lack of monitoring of employee attendance in the field, this shows the weaknesses that occur in the company's system Internal control over payroll and remuneration is not good. Keywords : Accounting System, Payroll and Wages, Internal Control System
Balanced Scorecard Analysis To Assess The Performance Of Tirta Hidayah Regional Public Company (Perumda), Bengkulu City bima tri abiyyu; Erwin Febriansyah
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 2 No 2 (2023): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v2i2.4329

Abstract

Measuring company performance is important in a company, both government and private agencies, because by measuring performance it can be seen the effectiveness of strategy determination and its implementation. The aim of the research is to analyze and describe the performance of Perumda Tirta Hidayah Bengkulu City by using the balanced scorecard method.This research was conducted at the office of Perumda Tirta Hidayah Hibrida Street 15 No. 81 Sidomulyo Village, Gading Cempaka District, Bengkulu City. The research instrument uses the Balanced Scorecard developed by BPPSPAM (2013), namely financial aspects, operational aspects, service aspects and HR aspects in 2021-2022. Data collection through documentation, observation and literature study and data analysis using quantitative descriptive analysis method.The results of the study revealed that the performance of Perumda Tirta Hidayah Bengkulu City using the balanced scorecard method in 2022 was in the healthy category (3.33) and in 2021 in the healthy category (3.17). The financial aspect with three indicators (cash ratio, collection effectiveness and solvency) has good performance, and two indicators (ROE and operating ratios) have poor performance. The service aspect with three indicators (technical service coverage, complaint settlement rate and customer water quality) has good performance, and two indicators (subscriber growth and domestic water consumption) have poor performance. The operational aspect has three indicators (production efficiency, service operating hours and customer water pressure) performing well, and two indicators (water loss rate and water meter replacement) performing poorly. The HR aspect with two indicators (the ratio of the number of employees and the training and education staff ratio) performs well, and one indicator (training costs to personnel costs) performs poorly. Keywords : Balanced Scorecard, Company Performance, Perumda Tirta Hidayah
Efektivitas Proses Pengembangan Sumber Daya Manusia melalui Pelatihan Agribisnis pada Kelompok Binaan NGO Human Initiative Sumatera Barat Ahmad Fachri; Defri Rahman
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 2 No 2 (2023): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v2i2.4344

Abstract

Tujuan penelitian ini adalah untuk menganalisis efektivitas proses pengembangan sumber daya manusia melalui pelatihan agribisnis pada kelompok binaan NGO Human Initiative Sumatera Barat selama program Bangun Industri Desa. Metode penelitian ini adalah deskriptif kuantitatif. Dimana setiap indikator diberi skor menggunakan skala likert. Hasil penelitian menjukkan bahwa tingkat efektivitas proses pengembangan SDM melalui pelatihan agribisnis pada kelompok masuk dalam kategori sedang dengan perolehan persentase skor sebesar 56,37%. Dimana pada indikator penilaian kebutuhan (57,29%), sasaran ukuran pelatihan (44,53%), rancangan penyelenggaraan pelatihan (56,64%), dan materi program pelatihan masuk dalam kategori sedang (47,92%). Sedangkan pada indikator tujuan pelatihan (61,98%), prinsip pembelajaran (60,68%), dan evaluasi pelatihan (62,89%) masuk dalam kategori tinggi. Kesimpulan dari penelitian ini proses pengembangan SDM melalui pelatihan agribisnis pada kelompok binaan Human Initiative belum sepenuhnya efektif. Di masa yang akan datang Human Initiative selaku penyelenggara pelatihan agribisnis perlu memperhatikan penilaian kebutuhan sesuai permasalahan kelompok, sasaran ukuran pelatihan yang jelas, rancangan penyelenggaran pelatihan yang berkesinambungan, dan materi program pelatihan yang menyeluruh meliputi usaha bidang agribisnis yang dijalankan kelompok binaan.
Feasibility Analysis of Trigona Itama Honey Bee Cultivation Business in Kampung Melayu District Henny Desfijar Fitri; Karona Cahya Susena; Rina Trisna Yanti
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 2 No 2 (2023): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v2i2.4347

Abstract

This effort, of course, requires substantial funds in its implementation. To avoid and minimize the risk of loss of the investment. So before deciding to start investing in a business, a business feasibility study is needed. The purpose of this study was to determine the feasibility of the Trigona Itama honey bee cultivation business in Kampung Melayu sub-district from a financial aspect which includes the Return on Investment Method (Payback Methode), Adjustment of Present Value (Present Value Menthod-Net / NPV), Profit Index (Profitability Index), and Internal Rate Of Router (IRR). The results of the study show that the Payback Method for 3 years and 15 days shows that you can get back the invested funds within 3 years and 15 days, meaning that the Trigona itama honey bee cultivation business in Kampung Melayu sub-district is feasible to run, Adjusting Present Value ( Menthod-Net Present Value / NPV) shows an NPV value greater than 0 (zero), namely Rp. 19,563,009 means that the honey bee cultivation business is feasible to run, the Profitability Index shows a figure of 1.63%, meaning that the PI value is greater than 1, so the business can be said to be feasible to run, and the Internal Rate Of Router – IRR) shows a figure of 24.66% greater than the deposit rate of 8% so that the honey beekeeping business is feasible to run. This shows that the level of income is greater than the total investment costs so that the business is feasible to continue
Factors Affecting Customer’s Decision To Saving At Bank Bengkulu Kcp Pasar Kepahiang Deko Pranata; Ahmad Soleh; Nirta Vera Yustanti
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 2 No 2 (2023): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v2i2.4366

Abstract

The purpose of this study was to determine the effect of location, service quality and product quality on customer’s decisions to save at Bank Bengkulu KCP Kepahiang. The sample in this study was 97 customers who saved at Bank Bengkulu KCP Pasar Kepahiang. Data collection using a questionnaire and the method of analysis used is multiple linear regression, determination test and hypothesis testing. The results of the multiple regression equation show the equation Y = 8.263 + 0.200X1 + 0.392 X2 + 0.227 X3 with a possitive regression direction, meaning that if the location, service quality and the product quality increase, the decision to save will also increase. Location has significant influence on the decision to save at Bank Bengkulu KCP Kepahiang, this evidenced by a significant value of 0.013, less than 0.05. Service quality has a significant influence on the decision to save at Bank Bengkulu KCP Kepahiang, this is evidenced by a significant value of 0.000, less than 0.05. Product quality has a significant influence on the decision to save at Bank Bengkulu KCP Kepahiang, this is evidenced by a significant value of 0.002, less than 0.05. Location, service quality and product quality have a significant effect on the decision to save at Bank Bengkulu KCP Kepahiang, this is evidenced by a significant value of , less than 0.05.
The Effect Of Application Of Aida (Attention, Interest, Desire And Action) On Telkomsel Card Purchase Decisions In Bengkulu City Nori Dwi Apriandi; Ahmad Soleh; Tito Irwanto
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 2 No 2 (2023): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v2i2.4379

Abstract

The purpose of this study was to determine the effect of attention, interest, desire and action on Telkomsel card purchasing decisions in the city of Bengkulu.The sample in this study was 85 people from the city of Bengkulu who purchased Telkomsel cards. The sampling technique is accidental sampling technique. Data collection using a questionnaire and the method of analysis used is multiple linear regression, determination test and hypothesis testing. The results of the study show that the Attention variable influences the decision to purchase Telkomsel cards in the city of Bengkulu, this is evidenced by the tcount value greater than ttable (4.233 > 1.663) and a significance value of 0.000 which is less than 0.05. Interest influences the decision to purchase Telkomsel cards in the city of Bengkulu, this is evidenced by the tcount value greater than ttable (3.160 > 1.663) and a significance value of 0.002 less than 0.05. Desire influences the decision to purchase Telkomsel cards in the city of Bengkulu, this is evidenced by the tcount value greater than ttable (2.441 > 1.663) and a significance value of 0.017 less than 0.05. Action influences the decision to purchase Telkomsel cards in the city of Bengkulu, this is evidenced by the value of tcount greater than ttable (3.606 > 1.663) and a significance value of 0.001, less than 0.05. This means that if the action is increased then the purchase decision will also increase. Attention, interest, desire and action have a joint effect on the decision to purchase a Telkomsel card in the city of Bengkulu, this is evidenced by the value of Fcount being greater than Ftable (28.691 > 2.33) in line with a significance of 0.000 less than 0.05.
The Effect Of Financial Literacy And Lifestyle On Employee Financial Management At Regional Secretariat, Lebong District Rusman Adinata; Karona Cahya Susena; Wagini Wagini
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 2 No 2 (2023): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v2i2.4380

Abstract

The purpose of this study was to determine the effect of financial literacy and lifestyle on employee financial management at the Regional Secretariat of Lebong Regency. The sample in this study was 79 employees at the Regional Secretariat of Lebong Regency who had become civil servants. Data collection using a questionnaire and the method of analysis used is multiple linear regression, determination test and hypothesis testing.The multiple regression results show a positive direction of regression with the equation Y = 8.445 + 0.239X1 + 0.227 X2. Financial literacy has a significant influence on employee financial management at the Regional Secretariat of Lebong Regency because a significant value of 0.013 is smaller than 0.05. This illustrates that as financial literacy increases, employee financial management will also increase. Lifestyle has a significant influence on employee financial management at the Regional Secretariat of Lebong Regency because a significant value of 0.000 is less than 0.05. This illustrates that as lifestyle increases, employee financial management will also increase. Financial literacy and lifestyle have a significant simultaneous influence on employee financial management at the Regional Secretariat of Lebong Regency because a significant value of 0.000 is less than 0.05.
The Influence Of Human Resources In Employment Recruitment Process At Bri Branch Office Bengkulu For The 2020-2022 Putri, Lydia Gustina; Melinda, Tri Febrina
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 2 No 2 (2023): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v2i2.4396

Abstract

Recruitment is the process of finding and selecting the right candidate to fill a certain position in an organization or company. This is done to ensure that the organization has a qualified workforce that suits the needs of the company, so that it can contribute to achieving the set business goals. The recruitment process includes searching for candidates, selecting and placing employees according to predetermined qualifications, competencies and criteria. In addition, recruitment is also carried out to obtain variety in terms of background and work experience of candidates, so that the organization can have diverse employees and can provide added value to the company. Employees are an important resource for the company, because they have the mind, talent, energy, desire, knowledge, feelings and creativity that are needed by the company to achieve the company's vision and mission (Mangkunegara, 2009). The success or failure of a company or organization and operational targets cannot be separated from the role of competent employees. The method used is a literature study with a descriptive exploratory approach.
Business Strategy Analysis at Warmindo "Warung Kedai Emak" Siti Nurlela; Rayhan Vansuri; Febriyanti Febriyanti; Salza Rio Pratama; Rifqi Ramadhan; Jumawan Jumawan
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 2 No 2 (2023): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v2i2.4397

Abstract

Food stalls or coffee shops have become an inseparable part of everyday life in Indonesian society. These establishments offer convenience and comfort to customers who want to enjoy delicious dishes or simply relax while sipping a cup of warm coffee. One of the well-known food stalls in the community is Warmindo "Warung Kedai Emak." This article will analyze the business strategies implemented by Warmindo "Warung Kedai Emak" based on research conducted through interviews with the owner. The study employed interview techniques and applied a descriptive method. Based on the research findings from the interview with the owner of Warmindo "Warung Kedai Emak," it can be concluded that the business strategy employed by this food stall involves a good understanding of customer preferences, selecting suppliers with competitive prices, adjusting product prices according to the market, effective inventory management, and future business development plans. These strategies have contributed to the success of Warmindo "Warung Kedai Emak" in the competitive industry. The information obtained through the interviews provides valuable insights for other food stall owners who seek to enhance their business performance.

Page 10 of 20 | Total Record : 200

 8   9   10   11   12 

Filter by Year

2022 2026


Reset
Filter By Issues
All Issue Vol 5 No 1 (2026): Januari Vol 4 No 2 (2025): Juli Vol 4 No 1 (2025): Januari Vol 3 No 2 (2024): Juli Vol 3 No 1 (2024): Januari Vol 2 No 2 (2023): Juli Vol 2 No 1 (2023): Januari Vol 1 No 2 (2022): Juli Vol 1 No 1 (2022): Januari