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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 200 Documents
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The Effect Of Inflation, Interest Rates And Capital Structure On Share Prices In Manufacturing Companies (Food And Beverage Sub-Sector Listed On The Indonesian Stock Exchange For The 2019-2022 Period) Akbar, Robillah; Pertiwi, Dinal Eka
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 2 (2024): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i2.5868

Abstract

This research aims to determine the effect of inflation, interest rates and capital structure on share prices in food and beverage sub-sector manufacturing companies listed on the Indonesian Stock Exchange for the 2019-2022 period. The population obtained in the research were food and beverage sub-sector manufacturing companies listed on the Indonesian Stock Exchange for the 2019-2022 period. The research samples obtained were 36. The sample collection technique used purposive sampling. The method in this research is a quantitative method. This research uses multiple linear regression analysis using SPSS V25 software. The results of this research show that inflation and capital structure have no effect on stock prices, while interest rates have an effect on stock prices.
Analysis Of Bank Health Level With RGEC Method (Risk Profile, Good Corporate Governance, Earnings, And Capital) On PT. Bank Bengkulu Saputra, Rangga; Soleh, Ahmad; Febliansa, M. Rahman
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 2 (2024): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i2.5927

Abstract

This research aims to determine the health level of PT. Bank Bengkulu in the periode of 2020-2022 using the RGEC method (Risk Profile, Good Corporate Governance, Earning, and Capital). Based on the results of assessing the bank’s health level by applying the RGEC method at PT. Bank Bengkulu is assessed based on factors,namely 1. Risk Profile, the result of the NPL ratio in 2020 amounted to 0,78%, in 2021 amounted to 0,91%, and ini 2022 amounted to 1,05%, which is said to be very healthy. The LDR ratio result in 2020 amounted to 91,78%, in 2021 amounted to 93,41%, and in 2022 amounted to 90,45%, which can be said to be quite healthy. 2. The bank’s Good Corporate Governance carried out a self-assessment with GCG in 2020 PK1, 2021 PK 3, and 2022 PK 1. 3. Earnings, the ROA ratio in 2020 amounted to 2,05%, in 2021 amounted to 1,43%, and in 2022 amounted to 1,89%, This is said to be healthy. The BOPO ratio result in 2020 amounted to 73,86%, and in 2021 amounted to 80,01%, and in 2022 amounted to 75,13%, which can be said to be very healthy. 4. Capital, the result of the CAR ratio in 2020 amounted to 24,24%, in 2021 amounted to 22,92%, and in 2022 amounted to 24,52%, which can be said to be very healthy. Results from research on the health level of PT. Bank Bengkulu received PK 1 in 2020 and 2022, namely with a very healthy statement and PK 2 in 2021, namely with a healthy statemeny.
The Influence Of Emotional Intelligence And Self Efficasy On Employee Performance At The Regional Secretariat Of Kaur Regency Nugraha, Refky Sapta; Hanilah, Siti; Ferina, Zahrah Indah
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 2 (2024): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i2.6202

Abstract

Lack of emotional intelligence and self efficacy will make performance not good, which is indicated by the indiscipline of employees at work. Therefore, this study aims to determine the effect of emotional intelligence and self efficacy on employee performance at the Regional Secretariat of Kaur Regency. The sample in this study was 63 people consisting of civil servants and honorary employees who worked in the Regional Secretariat of Kaur Regency. Data were collected using a Likert scale questionnaire. The data obtained were analyzed using multiple linear regression analysis, which was tested at a 95 percent confidence level. The results showed that the regression equation of the results of this study was Y = 17.075 + 0.399 X1 + 0.545 X2. This means that the level of emotional intelligence and self efficacy has a positive effect on employee performance at the Regional Secretariat of Kaur Regency. This can illustrate that if the variable level of emotional intelligence and the self efficacy variable increases, the performance of employees at the Regional Secretariat of Kaur Regency will also increase. The coefficient of determination (R2) of the research results is 54.4 percent. Thus it can be concluded that the level of emotional intelligence and self efficacy affects employee performance at the Regional Secretariat of Kaur Regency by 54.4 percent while the remaining 45.6 percent (100 - 54.4 = 45.6) is explained (influenced) by other variables outside the model research. The level of emotional intelligence and self efficacy together affects employee performance at the Regional Secretariat of Kaur Regency with a significance of 0.000 less than 0.05. This shows that an increase in emotional intelligence and self efficacy results in an increase in employee performance at the Regional Secretariat of Kaur Regency.
Analysis Of Business Feasibility Study On The Development Of Father Yulianto's Tofu And Tempe Msme Business Reviewed From The Production And Marketing Aspects Septi, Septi; Febliansa, Rahman; Monique D, Eska Prima
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 2 (2024): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i2.6262

Abstract

This research aims to evaluate the feasibility of Pak Yulianto's tofu and tempeh factory business in terms of marketing and production. This feasibility analysis uses market and competition analysis. The results show that Pak Yulianto's tofu and tempe business from the production aspect is declared feasible because the business location is strategic and easy to reach for consumers and the production process is easy. Meanwhile, the results of the research from the marketing aspect stated that it was worthy of a quality product because it used quality raw materials, and the price was affordable so that all groups could buy it and the promotion that the owner gave was enough to make consumers aware of the product he was selling.
Feasibility Study Analysis of Mr. Yulianto's Tofu And Tempe Factory In View From Human Resources Elma, Tiara; Febliansa, M. Rahman; Monique, Eska Prima
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 2 (2024): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i2.6269

Abstract

This study aims to conduct an in-depth analysis of the operations of the tofu and tempe factory owned by Mr Yulianto, with a focus on the human resources (HR) aspect. The method used is a descriptive method with a qualitative approach, where data is collected through interviews, direct observation and document analysis. The main objective of this research is to evaluate the availability, quality and management of human resources that support the continuity of factory operations. The analysis results show that the factory has an adequate number of workers, but there are weaknesses related to employee skills and training. Lack of optimal HR management also affects factory operational productivity and efficiency. Research recommendations include improving training programs, improving recruitment systems, and implementing more effective performance management to increase employee competency and motivation. It is hoped that improvements in HR management can make Mr Yulianto's tofu and tempeh factory more competitive and sustainable in the future.
The Effect Of Product Quality And Service Quality On Customer Satisfaction At Heri Manna Photocopy Shop, South Bengkulu Regency Anggriani, Tiara Dwi; Made E. G, Ida Ayu; Wagini, Wagini
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 2 (2024): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i2.6315

Abstract

A photocopier is a tool for recopying documents or illustrations using light, heat, chemicals or static electric charges. Photocopy machines continue to be improved to meet people's needs, starting from black and white photocopies to color photocopies that resemble the original. The purpose of this research is to prove that product quality and service quality influence customer satisfaction at Heri Manna Photocopy, South Bengkulu. This type of research uses quantitative research. The analytical method in this research uses Validity Test, Reliability Test, Multiple Linear Regression Analysis, Coefficient of Determination, and hypothesis testing using the t test. The number of samples studied was 90 Heri Photocopy consumers. The results of the multiple linear regression analysis are the equation: Y = 13.152 + 0.477 ) at Heri Photocopy, South Bengkulu Regency. The value of the coefficient of determination from the calculation results using SPSS can be seen from the coefficient of determination from R square of 0.851. This means that the product quality value (X1) and service quality value (X2) influence customer satisfaction (Y) by 85.1% while the remaining 14.9% is influenced by other variables not examined in the research. So product quality and service quality have a very significant influence on customer satisfaction.
Pengaruh Store Atmosphere Dan Experiential Marketing Terhadap Keputusan Pembelian Makanan Dan Minuman Angkringan Pada Selebar Cafe And Resto Kabupaten Lebong Effriando, Millean; Irwanto, Tito; Kurniawan, Kimas
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 2 (2024): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i2.6366

Abstract

The thing that must be considered in attracting consumers' interest so that they decide to buy is that the seller must be able to sell a good impression, such as by creating a good store atmosphere and experiential marketing. This study aims to determine the influence of store atmosphere and experiential marketing on purchasing decisions for angkringan food and drinks at Selebar Cafe and Resto in Lebong Regency. The sample in this study was 70 customers at Selebar Cafe and Resto in Lebong Regency. Data were collected using a questionnaire and the analysis methods used were multiple linear regression, determination tests and hypothesis tests. Store atmosphere has a significant effect on consumer purchasing decisions at Selebar Cafe and Resto in Lebong Regency, this is proven by the results of the t test showing that the t count is greater than t table (4.008 > 1.667) and the significant value is 0.000 < 0.05, meaning it is rejected and accepted. . Experiential marketing has a significant influence on consumer purchasing decisions at Selebar Cafe and Resto in Lebong Regency, this is proven by the results of the t test showing the t count is greater than t table (3.640 > 1.667) with a significant value of 0.001 < 0.05 meaning Ho is rejected and Ha is accepted. Store atmosphere (X1 ) and Experiential marketing (X2 ) together have a significant effect on consumer’s purchasing decisions (Y) at Selebar Cafe and Resto in Lebong Regency, this is proven by the F test showing the value of Fcount> Ftable (19.212 > 3.13) with a value The significance of 0.000 is smaller than 0.05. The results of the multiple regression have the equation Y = 13.309 + 0.304 ( ) + 0.396 ( ) + e, because the direction of the regression is positive it can be interpreted that if the store atmosphere and experiential marketing increase then purchasing decisions at Selebar Cafe and Restaurants in Lebong Regency will also increase.
The Influence Of Training And School Principal Leadership On Teachers And Administrative Staff Performance At Smpn 1 South Bengkulu (A Case Study At Smpn 1 South Bengkulu) Wahyuningtias, Anggea; Irwanto, Tito; Rydarto, Dennis
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 2 (2024): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i2.6436

Abstract

This research aims to determine the influence of training and school principal leadership on the performance of teachers and administrative staff at SMPN 1 South Bengkulu. The sample used in this study is 50 teachers and administrative staff at SMPN 1 South Bengkulu. Data collection was done using questionnaires and the analysis methods used were validity test, reliability test, classic assumption test, and hypothesis test. The research results indicate that the regression value Y = 6.868 + 0.371 (X1) + 0.322 (X2) with a positive regression direction, indicating that training significantly affects the performance of teachers and administrative staff, as the significant value is 0.000 less than 0.05. This means that training will improve the performance of teachers and administrative staff at SMPN 1 South Bengkulu. School principal leadership significantly affects the performance of teachers and administrative staff at SMPN 1 South Bengkulu, as the significant value of 0.000 is less than 0.05. This means that school principal leadership will enhance the performance of teachers and administrative staff at SMPN 1 South Bengkulu. Training and school principal leadership significantly influence the performance of teachers and administrative staff, thus proving the initial hypothesis (Ha accepted). This implies that there is a significant impact of training and school principal leadership on the performance of teachers and administrative staff jointly. The coefficient of determination R square is 0.340. This means that training and school principal leadership influence the performance of teachers and administrative staff by 80%, while the remaining (100-80% = 20%) is influenced by other factors not examined in this study.
Pengaruh Pengetahuan Dewan Tentang Anggaran Terhadap Fungsi Pengawasan APBD Pada DPR Kabupaten Lebong Aswar, Aswar; Astuty, Kamelia; Effendi, Bahman
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 2 (2024): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i2.6445

Abstract

The Regional Budget is essentially a policy instrument used as a tool to improve public services and community welfare in the region. DPRD and local governments must make real and structured efforts to produce APBDs that can reflect the real needs of the community in accordance with the potential of each region, and can meet the demands of creating a regional budget that is oriented towards the interests of the community. This research is quantitative descriptive research, which is a study that serves to describe or provide an overview of the object under study through sample or population data with numbers using data that the author thinks is in accordance with the object of research and provides an overview of the object of research.Knowledge of the council on the budget has a positive and significant effect on the role of members of the Lebong Regency DPRD, Bengkulu in supervising regional finances. This is because based on the test results on respondents' answers, it shows the results that members of the Lebong Regency DPRD, Bengkulu have good or high knowledge about the budget. In the reliability test results show the results of reliability testing on variable X instruments with a Cronbach's Alpha value of 0.624. The results of the reliability test on variable Y instrument with a Cronbach's Alpha value of 0.627. This proves that the research instrument in the form of a questionnaire is reliable because Cronbach's Alpha is greater than 0.60. In the validity test results, it can be seen that the correlation between each indicator of variables X and Y shows significant results and shows that R count> R table (0.320). It can be concluded that all question items are declared valid.
Analysis Of The Internal Control System Over Payroll And Wages At Pt.Roda Teknindo Purajayah Agustin, Ayu; Wagini, Wagini; Hidayah, Nenden Restu
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 2 (2024): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i2.6528

Abstract

The payroll and wage accounting system needs to be carried out control activities to ensure that the implementation of the payroll and wage system runs according to established standards, including at PT. Roda Teknindo Purajaya. This company has implemented internal control over the payroll and wage system. The research objective is to determine the internal control system over the payroll and wage system at PT. Roda Teknindo Purajaya. This research includes comparative descriptive research, which describes the actual characteristics and conditions of a research object by comparing the internal control system over payroll and wages carried out at PT. Roda Teknindo Purajaya with Mulyadi's theory. Data is collected by documentation and interview methods, while data analysis uses comparative analysis. The results showed that the internal control system over payroll and wages at PT. Roda Teknindo Purajaya was in accordance with Mulyadi's theory. First organization, there has been a strict separation of functional responsibilities between the payroll maker function and the finance function. Second, the authorization system, the employee appointment letter is signed by the main director, in order to avoid paying salaries to fictitious employees, as well as changes in employee salaries, both due to changes in rank, changes in salary and wage rates, and additional families are always based on the director's decision letter. In addition to the separation of responsibilities, it is known that all documents used are always authorized by the authorized person. Third, the recording procedure has included salary and wage rates in the attendance card and is checked for accuracy by the bookkeeping department. Fourth, healthy practices, that supervision has been carried out, compared and verified against attendance cards and employee income tax calculations. Thus it can be conveyed that the internal control system over the payroll and wage system at PT. Roda Teknindo Purajaya is in accordance with the theory by Mulyadi.

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