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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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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
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The Influence Of Perceptions And The Level Of Readiness Of Micro, Small And Medium Enterprises (UMKM) On The Implementation Of Sak Emkm In UMKM In Sako Sub-District, Palembang City Yani, Putri Angga; Dini, Maya; Ikraam, Ikraam
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.v3i2.8792

Abstract

This study aims to examine the extent to which the perception and readiness of MSME (Micro, Small, and Medium Enterprises) actors influence the implementation of SAK EMKM (Financial Accounting Standards for Micro, Small, and Medium Entities). The focus of this research is on MSME actors in Sako District, Palembang City. The data used in this study are primary data collected directly from respondents through questionnaires. The sample size consists of 320 respondents, determined using the Isaac and Michael table with a probability sampling approach. This quantitative research method is used to test hypotheses based on the data collected. Data analysis was conducted both partially and simultaneously. The results of the multiple linear regression test show that the variables of MSME Actors' Perception (X1) and Readiness Level (X2) have a positive influence on the Implementation of SAK EMKM (Y).
The Influence Of Soft Skills, Hard Skills, Self-Efficacy, And Motivation Of Accounting Students On Student Work Readiness In The Era Of The Industrial Revolution 4.0 Royani, Syara Syalbiah; Ningsih, Endang Kusdiah; Dini, Maya
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.v3i2.8793

Abstract

The purpose of this research is to determine and analyze the influence of soft skills, hard skills, self-efficacy, and motivation on the job readiness of students, both simultaneously and partially, in facing the workforce. The population of this study consists of 1,613 students, calculated using the Slovin formula with a 5% margin of error, resulting in 323 respondents from the accounting study program from the 2021 to 2023 cohorts. The method used is multiple linear regression analysis with the help of SPSS 22 testing tools. The data instruments used for testing are validity and reliability tests, with data analysis employing classical assumption tests. The research findings reveal that simultaneously, the variables of Soft Skills, Hard Skills, Self-Efficacy, and Motivation significantly affect the job readiness of accounting students in the Era of the Industrial Revolution 4.0.
Planning The Preparation Of Financial Statements Based On Sak Indonesia For Emkm In The Cake Business (Case Study On Jhonykwe) Amelia, Siska; Vegirawati, Titin; Dini, Maya
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.v3i2.8795

Abstract

Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) are prepared as a guideline so that small to medium-scale business actors can more easily prepare financial reports that meet standards. The main objective is to simplify the process of recording and reporting finances for MSMEs. Jhonykwe is one example of a home business engaged in the industrial sector, and this study focuses on how the accounting recording process and the preparation of its financial reports are carried out based on the provisions of SAK EMKM. This study uses a qualitative method with a descriptive approach, where data is collected through interviews, observations, and documentation from primary and secondary sources. Based on findings in the field, financial recording in Jhonykwe is still limited to cash inflow and outflow records and profit and loss reports, and has not fully followed the standards set out in SAK EMKM. This condition is caused by a lack of understanding of the preparation of financial reports and limitations in terms of human resources.
The Influence Of Tax Socialization, Tax Understanding, And Tax Rates On The Compliance Of UMKM Taxpayers At The Palembang Ilir Timur Pratama Tax Service Office Faradilla, Damayanti; Wijaya, Angka; Ikraam, Ikraam
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.v3i2.8796

Abstract

Micro, small, and medium companies (MSMEs) registered at the KPP Pratama Palembang llir Timur were the subjects of this research, which aimed to identify the relationship between taxpayer compliance and factors such as tax socialization, tax comprehension, and tax rates. The author of this research used a technique that focused on numerical data by surveying a representative sample of the community. The final tally, reached with a 95% confidence level using the Isaac and Michael method, includes 342 respondents in total. The data were analyzed using multiple linear regression with the help of SPSS version 23 to evaluate the influence of each independent variable on the dependent variable. The findings indicate that taxpayers’ comprehension of tax regulations and the applied tax rates have a significant impact on MSME compliance, while efforts in tax socialization appear to have no notable effect.
The Influence Of Financial Literacy, Financial Technology And Lifestyle On Student Behavior (Case Study Of Accounting Study Program Students Receiving Kip In Private Universities In Palembang City) Rida, Rida; Hadli, Hadli; Ikraam, Ikraam
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 1 (2025): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i1.8864

Abstract

This study aims to examine the influence of financial literacy, the use of financial technology, and lifestyle on the financial behavior of students. The study focuses on accounting students who are recipients of the Indonesia Smart Card (KIP) at private universities in Palembang. The population in this study consists of sixth- and eighth-semester accounting students, with a sample size of 155 respondents selected through purposive sampling based on specific criteria. Data collection was conducted using an online questionnaire via Google Forms. Data analysis was performed using SPSS version 25 software, employing multiple linear regression analysis to determine the influence of each independent variable on student behavior as the dependent variable. The results of the study indicate that financial literacy, financial technology, and lifestyle have a significant influence on students' financial behavior. These findings suggest that financial understanding, adaptation to financial technology, and students' lifestyles are important factors in shaping wise financial behavior among students receiving educational assistance.
The Influence Of Capital Intensity, Managerial Ownership, Leverage And Financial Distress On Accounting Conservatism In Manufacturing Companies Listed On The Bei In 2019-2023 Apriani, Lusy; Hadli, Hadli; Wijaya, Angka
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 1 (2025): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i1.8865

Abstract

Accounting conservatism as a principle of prudence in financial reporting where the company is not in a hurry to recognize and measure assets and profits and immediately recognizes losses and debts that have the possibility of occurring. The factors that influence accounting conservatism are: capital intensity, managerial ownership, leverage and financial distress. The purpose of this study was to determine the effect of capital intensity, managerial ownership, leverage and financial distress on accounting conservatism in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. Type of research used Quantitative research. The data used is secondary data. The population is 215 companies and the sampling technique uses the Purposive Sampling method. A sample of 41 companies x 5 = 205 financial report data was obtained. The analysis used panel data regression analysis method using Eview 13 software. The results of partial testing show that capital intensity has a significant effect on accounting conservatism, managerial ownership does not have a significant effect on accounting conservatism, leverage does not have a significant effect on accounting conservatism and financial distress does not have a significant effect on accounting conservatism. The results of simultaneous testing show that together the variables of capital intensity, managerial ownership, leverage, and financial distress have an effect on accounting conservatism.
Comparative Analysis Of The Financial Performance Of Indonesian Islamic Banks Before And After The Merger Sulaiman, Sulaiman; Harahap, Lily Rahmawati; Aryanti, Rahmi; Ermeila, Sri
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 1 (2025): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i1.8866

Abstract

The purpose of this research is to evaluate the financial performance of Sharia Commercial Banks in Indonesia using a financial ratio approach consisting of Capital Adequacy Ratio (CAR), Return on Assets (ROA), Return on Equity (ROE), Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Operating Expenses to Operating Income (BOPO). This research uses secondary data that is quantitative in nature. Data were obtained from the annual financial statement documents of several sharia commercial banks authorized by the Financial Services Authority (OJK) over a specific period. To determine the effectiveness and efficiency of each bank's performance, quantitative descriptive analysis and financial ratios were used. Although it depends on several factors, the results of this study show that the financial performance of Islamic banks, overall, is quite satisfactory. Although ROA, which indicates the bank's competence in generating profits from all its properties, needs to be improved to reach the ideal efficiency standards. According to Bank Indonesia regulations, the NPF ratio is within safe limits, indicating good financing quality. Meanwhile, the FDR indicates that most Islamic banks are quite aggressive in disbursing their funds, while some BOPO ratios show a level of operational efficiency that needs improvement. This study provides an overview of the role of Islamic bank management in strategic decision-making. Additionally, it serves as a reference for investors and regulators to evaluate and improve the performance of the national sharia banking industry.
The Influence Of Human Resource Development On Human And Organizational Culture On Employee Performance Wyndham Opi Hotel Palembang Iraawan, Rikky; Naruliza, Esty; Mario, Asma
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 1 (2025): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i1.8867

Abstract

This study focuses on the analysis of the influence of organizational culture and human resource development on employee performance, both partially and simultaneously. The location of the study was at Wyndham Opi Hotel Palembang involving 78 employees as samples. Based on the results of the study, all statement items were declared valid because the calculated r value was greater than the r table of 0.1876. The research instrument was also proven reliable with a Cronbach's alpha value ≥ 0.6. The normality test showed that the data were normally distributed. The heteroscedasticity test through scatterplot indicated no symptoms of heteroscedasticity, marked by random distribution of points without a particular pattern. The multicollinearity test showed that no symptoms of multicollinearity were found because the VIF value of 4,250 was still below the threshold of 10. The F test (simultaneous) showed that the variables of human resource development and organizational culture together had a significant effect on employee performance, with a calculated F value of 98,142 greater than the F table of 2.37. The t-test (partial) also showed significant results, namely human resource development with a t count of 3.246 > 1.293 and a significance of 0.002 < 0.05, and organizational culture with a t count of 3.772 > 1.293 and a significance of 0.000 < 0.05. Human resource development contributed 32.5% to employee performance, while organizational culture contributed 39.9%. The coefficient of determination (R²) of 0.724 indicates that 72.4% of the variation in employee performance can be explained by these two variables, while the remaining 27.6% is influenced by other factors outside the model, such as leadership style and training.
The Influence Of Organizational Culture And Work Discipline On The Performance Of Employees Of The Pali Pamong Praja Police Unit (Satpol Pp) Andriyani, Wiwin; Ermeila, Sri; Effendi, RY; Yani, Ria Astri
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 2 (2025): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i2.8869

Abstract

This study focuses on the analysis of the extent to which organizational culture and work discipline influence the performance of PALI Civil Service Police Unit (Satpol PP) employees. Both factors are considered to play an important role in supporting performance improvement, especially in government agencies that demand professionalism and a high level of discipline. The study was conducted quantitatively, with data obtained through surveys and interviews. The author was directly involved in data collection by distributing questionnairs to 40 respondents and conducting interviews with one of the civil servants in the PALI Satpol PP environment. Data were analyzed using multiple linear regression methods. This study revealed that organizational culture and work discipline simultannesously or together have a significant influence on the performance of PALI Satpol PP employees by 62.8%. The rest is influenced by several factors including motivation, leadership, training and development and work environment.
The Effect Of Service Quality On Customer Loyalty Mediated By Jne Express Customer Satisfaction In Bengkulu City Rafles, Fadhlu Rohman Dian; Sari, Desti Rupita; Irwanto, Tito; 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.v3i2.8982

Abstract

The purpose of this study was to determine the Analysis of the Effect of Service Quality on Consumer Loyalty Mediated by JNE Express Consumer Satisfaction in Bengkulu City. The type of research used is quantitative. The population in this study were all JNE Express consumers in Bengkulu City. The sampling technique used simple random sampling with a sample size of 150 people. Data collection techniques using questionnaires that have been tested for validity and reliability. The data analysis technique used to answer the hypothesis using SmartPLS 4 is the outer model, inner model and bootstrapping test. The results of this study indicate that: (1) service quality has a positive effect on customer satisfaction. This is evidenced by the t-statistic value of 5.362 which is greater than the t-table value (1.65) with a significance level of 0.000 (<0.05). (2) service quality has a negative effect on customer loyalty. This is evidenced by the t-statistic value of 1.340 which is smaller than the t-table value (1.65) with a level of significance of 0.192 exceeding the predetermined standard (<0.05). (3) customer satisfaction has a positive effect on customer loyalty. This is evidenced by the t-statistic value of 3.585 which is greater than the t-table value (1.65) with a significance level of 0.000 (<0.05). (4) service quality on customer loyalty mediated by customer satisfaction has a positive effect. This is evidenced by the mediation coefficient of the t-statistic value of 3.034 which is greater than the t-table value (1.65) with a significance level of 0.002 (<0.05).

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