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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 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.
The Influence Of Customer Rating, Distribution Reviews And Promotions On Fashion Purchase Decisions For Shopee Application Users Haryanti, Eka; Susena, Karona Cahya; Hanila, Siti
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.v4i1.7404

Abstract

The purpose of this research is to determine the influence of Customer Ratings, Distribution Reviews and Promotions on Fashion Purchase Decisions among Shopee Application Users. This research method is a quantitative method. The research results show that multiple linear regression Y = 21,967 + 0.141 X1 + 0.312 X2 + 0.129 X3 + 0.120. Where the coefficient is positive, meaning that there is a positive or unidirectional relationship between the customer rating (X1), distribution review (X2) promotion (X3) variables on fashion purchasing decisions (Y) among Shopee application users. The results of the customer twig test (XI) show a tcount of 2,350 > ttable 1.660 and significance 0.021 < 0.05, then the results of the Ha hypothesis are accepted and Ho is rejected, meaning that customer service has a positive and significant influence on fashion purchasing decisions among Shopee application users. The results of the distribution review test (X2) show tcount 5.086 > ttable 1.660 and significance 0.000 < 0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning that the distribution review has a positive and significant effect on fashion purchasing decisions for Shopee application users. Promotion test results (X3) show tcount 2.143 > ttable 1.660 and significance 0.035 < 0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning promotion has a positive and significant effect on fashion purchasing decisions for Shopee application users. As a result of comparing the Fcount value with Ftable, the Fcount value is greater than the Ftable value, namely 48,903 > 2.46, so it is concluded that accepting the hypothesis, meaning that there is a simultaneous influence between Customer Rating (XI), Distribution Review (X2), Promotion (X3) on Purchasing Decisions ( Y) Fashion for Shopee Application Users. This can be seen at the significance level of 0.000 <0.05.
Analysis Of Financial Report Presentation Based On Emkm Sak (Case Study Of Akas Travel In Sukamerindu, Bengkulu City) Juanida, Erika; Soleh, Ahmad; 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.v4i1.7425

Abstract

SAK EMKM is prepared to meet the financial reporting needs of micro, small, and medium entities. Law No. 20 of 2008 regarding Micro, Small, and Medium Enterprises can be used as a reference in defining and providing a quantitative range for EMKM. Accurate and transparentfinancial statement presentation is key to business success, especially for micro, small, and medium entities (UMKM). In this context, the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) are crucial. Financial reports provide information that describes the financial condition of a company, and this information can further illustrate the company's performance. Based on this description, running a business requires financial recording to see how far the business has developed. SAK EMKM is a simplified standard because it regulates general transactions conducted by EMKM, and its measurement basis purely uses historical costs, allowing EMKM to record their assets an liabilities at their acquisition costs. Travel Akas still records financial statements simply, only noting cash inflows and outflows. Given the owner's lack of understanding of SAK EMKM, some aspects still do not comply with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The type of research used is qualitative research. It is conducted in-depth through data collection. The research method is based on positivism, aiming to analyze and measure compliance or implementation of accounting standards based on numerical and statistical data. The research approach used is descriptive. This descriptive method analyzes and classifies: investigates, using documentation techniques, interviews, and observations, conducted at Travel Akas in Sukamerindu, Bengkulu City by analyzing, differentiating, selecting items for use, and regrouping them according to specific criteriaand seeking relationships to interpret their meanings. Financial statement presentation refers to the process of preparing and presenting accounting documents, including the balance sheet, income statement, and cash flow statement. The Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) are accounting guidelines established by the Indonesian Institute of Accountants to assist UMKM in preparing simple, transparent financial statements that comply with applicable accounting principles. The Travel Akas business operates in the tourism sector. The owner of this business is Mr. Ahmad Afsi, located in Sukamerindu, Bengkulu City. The Travel Akas business is classified as a service business as it provides transportation, accommodation, and travel experiences. The research findings indicate that the financial statements prepared by the Travel Akas business in Sukamerindu, Bengkulu City have included cash statements, income statements, and balance sheets. The financial information contains records of the company, both transaction records and cash, and financial statements processed over a specified period. The objective is to provide information regarding the financial position and performance to understand the health of the business's finances.
Analysis Of Internal Control System For Merchandise Investory At Ahass 6804 Quantum Penarik Motor Riesti, Lorenza; Wagini, Wagini; Ariska, Yesi Indian
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.v4i1.7436

Abstract

The purpose of the study is to find out the internal control system for merchandise inverntory at Ahass 6804 Quantum Penarik Motor village Penarik, regency Teramang Jaya, district Mukomuko. The data collection method was carried out using interview, observation and documentation methods. The analytical methods used is Qualitative and Comparative analysis. The research results show that there is no conformity between Mulyadi’s theory (2016:488) and the conditions that occur in Ahass 6804 Quantum Penarik Motor shop for organizational elements, because according to Mulyadi’s theory the physical inventory count must be carried out by a special committee formed from werehouse employees. Meanwhile, what happened at the Ahass 6804 Quantum Penarik Motor shop was that the physical calculations were carried out directly by the werehouse department. For elements of the authorization system,recording procedures and employees, there is conformity and non-coformity between Mulyadi’s theory (2016:488) with the Ahass 6804 Quantum Penarik Motor shop, suitability is found in the list of physical inventory count results signed by the chairman of thr physical inventory count committee and the recording of the results of the physical inventory count based on a physical cound card whose veracity has been checked. There is a compatibility between Mulyady’s theory (2016:488) Ahass 6804 Quantum Penarik Motor shop puler for elements of healthy practice, because with Ahass 6804 Quantum Penarik Motor shop the physical calculation card for merchandise inventory has been numbered sequentially, inventory checking has been carried out twice by the inventory counting section and then by inventory checking.
The Influence Of Work Discipline, Work Effectiveness And Work Environment On Employee Performance Village In East Seluma District Seluma District Saputra, Niko; Anggriani, Ida; Wijaya, Ermy
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.v4i1.7463

Abstract

The purpose of this research is to determine the influence of work discipline and work effectiveness and the work environment on the performance of subdistrict employees in East Seluma District, Seluma Regency. The data collection method in this research used a questionnaire technique, with a sample of 45 respondents. The research results show that multiple linear regression Y = 1.806 + 0.361 X1 + 0.537 X2 + 0.151 X3 + 1.567. Where the coefficient is positive, it means that there is a positive or unidirectional relationship between the variables of work discipline, work effectiveness and work environment on the performance of local employees in Seluma Tmur District, Seluma Regency. The results show that the results of the work discipline test (XI) show tcount 2,249 > ttable 1,679 and significance 0.030 < 0.05, so the results of the hypothesis Ha are accepted and Ho is rejected, meaning that work discipline (XI) has a positive and significant effect on the performance of subdistrict employees in the District Seluma Seluma Regency. The results of the work effectiveness test (X2) show that tcount is 3.514 > ttable 1.679 and the significance is 0.001 < 0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning that work effectiveness (X2) has a positive and significant effect on the performance of sub-district employees in East Seluma District, Regency. Seluma. The results of the work environment test (X3) show tcount 2,566 > ttable 1,679 and significance 0.014 < 0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning the work environment (X3) has a positive and significant effect on the performance of sub-district employees in East Seluma District, Regency Seluma. Based on the comparison of the Fcount value with Ftable, the Fcount value is greater than the Ftable value, namely 32,214 > 2.81, so it is concluded that the hypothesis is accepted, meaning that there is a simultaneous influence between work discipline (XI), work effectiveness (X2), work environment (X3) on performance. sub-district employee (Y) in Seluma District, Seluma Regency. This can be seen at the significance level of 0.000 <0.05
The Effect Of Competency And Work Facilities On Employee Performance Of Regional Financial Agencies In The Government Of Seluma Regency Hartati, Yeni; Susanti, Neri; 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.v4i1.7470

Abstract

Employee performance is the result of job functions or activities of a person or group in an organization that is influenced by various factors to achieve organizational goals. To achieve this, requires competence and work facilities at the Regional Financial Agency in the Government of Seluma Regency that are selective. The purpose of this study is to determine the effect of competency and work facilities on employees performance of Regional Financial Agency in the Government of Seluma Regency. The research method used is quantitative, the data collection technique in this study is a questionnaire technique, with a research sample of 63 respondents. The results showed that multiple linear regression Y =22,275 + 0.134 X1 + 0.446 X2 + 3,257. Where the coefficient is positive, it means that there is a positive or unidirectional relationship between the competency variable (X1) and work facilities, on employee performance at the Regional Financial Agency in the Government of Seluma Regency. The results show that the competency test results (XI) show t count 3.060> t table 1.670 and sigfinication 0.003 <0.05, then the results of the hypothesis Ha is accepted and Ho is rejected, meaning that competency (XI) has a positive and significant effect on employee performance at the Regional Financial Agency in the Government of Seluma Regency. This means that the hypothesis is accepted. The test results for work facilities (X2) show t count 7,227>t table 1,670 and sigfinication 0.000 <0.05, then the results of the hypothesis Ha is accepted and Ho is rejected, meaning that work facilities (X2) have a positive and significant effect on employee performance at the Regional Financial Agency in the Government of Seluma Regency. This means that the hypothesis is accepted. So, the suitability of employee facilities can speed up one's work. The results of the comparison value of the value of Fcount with Ftable, Fcount is greater than Ftable, namely 29.873> 2.76, it is concluded that Accepting the Hypothesis, meaning that there is a simultaneous influence between competency (XI) and work facilities (X2) on employee performance (Y) at the Regional Financial Agency in the Government of Seluma Regency. This can be seen at a significance level of 0.000 <0.05.
The Influence Of Work Facilities, Competencies And Work Environment On The Performance Of Village Employees In Seluma District Saputri, Andela; Anggriani, Ida; Wijaya, Ermy
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.v4i1.7473

Abstract

competence and work environment on the performance of sub-district employees in Seluma District. The data collection method in this research used a questionnaire technique, with a sample of 70 respondents. The research results show that multiple linear regression Y = 2.812 + 0.372 X1 + 0.511 X2 + 0.186 X3 + 1.495. Where the coefficient is positive, it means that there is a positive or unidirectional relationship between the variables work facilities (X1), competence (X2) and work environment (X3) on the performance of sub-district employees (Y) in Seluma District. The results show that the results of the work facilities test (XI) show tcount 2.704 > ttable 1.666 and significance 0.009 <0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning work facilities (XI) have a positive and significant effect on the performance of sub-district employees in the District Seluma. The results of the competency test (X2) show tcount 3.763 > ttable 1.666 and significance 0.000 < 0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning that competency (X2) has a positive and significant effect on the performance of sub-district employees in Seluma District. The results of the work environment test (X3) show tcount 3.113 > ttable 1.666 and significance 0.003 <0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning the work environment (X3) has a positive and significant effect on the performance of subdistrict employees in Seluma District and is based on comparing the Fcount value with Ftable, the Fcount value is greater than the Ftable value, namely 39,588 > 2.50, so it is concluded that Accepting the Hypothesis, meaning that there is a simultaneous influence between work facilities (XI) competence (X2) and work environment (X3) on employee performance (Y) sub-district in Seluma District. This can be seen at the significance level of 0.000 <0.05

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