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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 Service Features, Perceived Convenience, And Financial Literacy On Generation Z's Decision To Use Ovo E-Wallet In Bengkulu City Brand Trust As An Intervening Variable Chandra, Setiawan Adi; Puspita, Veny; Waliamin, Janusi
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.v4i2.8582

Abstract

This study aims to determine the Influence of Service Features, Perceived Convenience and Financial Literacy on the Decision to Use Ovo E-Wallet on Generation Z in Bengkulu City Brand Trust as an Intervening Variable, especially among generation Z in Bengkulu City. The sampling technique is Purposive side. The data collection technique in this study is a questionnaire. The sample of this study amounted to 120. The theoretical approach of this study is quantitative. The results of the study show that the independent variables of Service Features, Perceived Convenience and Financial Literacy simultaneously have a positive and significant effect on the dependent variable of the Decision to Use Ovo E-Wallet, the Service Features variable partially has a positive and significant effect on the Decision to Use Ovo E-Wallet variable, the Perceived Convenience variable partially has a positive and significant effect on the Decision to Use Ovo E-Wallet variable, and the Financial Literacy variable partially has a positive and significant effect on the Decision to Use Ovo E-Wallet variable.
The Influence Of Social Media And Financial Literacy On Consumptive Attitudes In Universitas Pembangunan Panca Budi Students Tampubolon, Sophia Valentina; Pohan, Syahrial Hasanuddin; Ananda, Geby Citra
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.v4i2.8617

Abstract

In the rapidly growing digital era, social media has become an integral part of everyday life, especially for students. This study aims to determine and analyze the effect of Social Media and Financial Literacy on Consumptive Attitudes in Panca Budi Development University Students. This type of research is associative research with a quantitative approach, using a questionnaire as a data collection tool. The sample in this study consisted of 77 students of the Management Department at Universitas Pembangunan Panca Budi, which was determined using the slovin calculation. For data analysis, multiple linear regression was used with the help of SPSS version 23 software. The results of the study indicate that partially, Social Media and Financial Literacy have a significant positive influence on Consumptive Attitudes. Simultaneously, Financial Literacy and Lifestyle have a positive and significant influence on the Consumptive Attitude of Management Students at Universitas Pembangunan Panca Budi. This research model is able to explain 25%% of the variation in Consumptive Attitude.
Analysis Of The Energy Efficiency Of Cryptocurrency Mining Gpus Based On Autolykos2 Mining With Moc Alfikri, Muhammad Rizel; Ulum, Izza Ahyana Bahrul; Kaluti, Natanael Eka Putra; Bachtiar, Muhammad Ilham Helmi; Maesaroh, Syti Sarah
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.v4i2.8644

Abstract

The rapid development of blockchain technology and cryptocurrency mining has led to a significant increase in power consumption. Cryptocurrency mining relies on Graphics Processing Units (GPUs) to solve complex mathematical computations, ensuring network security and transaction validation. However, high power consumption directly impacts monthly operational costs (MOC), making energy efficiency and GPU performance crucial factors for sustainable mining operations.This study aims to analyze the relationship between GPU power consumption and hashrate in determining MOC in cryptocurrency mining. The independent variables in this research are GPU power consumption (Watts) and hashrate (MH/s), while the dependent variable is monthly operational costs (USD/month). A quantitative approach is applied using statistical methods, including descriptive statistical analysis to examine power consumption patterns, bivariate correlation analysis to evaluate variable relationships, and multiple linear regression to predict MOC. Additionally, normality and assumption tests are conducted to ensure data validity before proceeding with further analysis. To enhance accuracy, an online hashrate calculator simulation is also used to estimate real-time mining costs under practical mining conditions. By utilizing real-world GPU performance datasets, electricity pricing data, and mining simulations, this study provides valuable insights for cryptocurrency miners in selecting GPUs that optimize performance while maintaining power efficiency. The findings contribute to improving profitability and minimizing energy expenses in cryptocurrency mining operations.
Akuntansi Syariah dalam Implementasi Sistem Informasi Akuntansi pada e-Commerce di Indonesia Laila, Ahrina; Lidyah, Rika
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.v4i2.8657

Abstract

This study aims to analyze the implementation of sharia accounting in supporting the development of civil society through sharia-based economic activities. The methodology of this study uses qualitative research, through literature studies, regulatory documentation, and studies of several case studies on e-commerce platforms in Indonesia that have implemented sharia principles. The data collection technique in this study uses book journal literature, while the analysis used is descriptive analysis. The results of the study show that the importance of a good sharia accounting information system in E-Commerce is to be a filter in transactions, so that a quality E-Commerce ecosystem will be created in terms of service and transactions. The application of an accounting information system in E-Commerce is considered necessary to be a basis for business actors and consumers in making transactions so that mistakes do not occur.
The Effect Of Development, Safety And Health At Work ( K3) And Competence On Employees Performance At Bengkulu Search And Rescue Bengkulu Juniarti, Selva; Anggriani, Ida; Effendi, Yanto
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.v4i2.8685

Abstract

Every organization and company will always strive to improve employees’ performance in the hope that the organization’s goals will be achieved. To achieve these goals, an organization needs leaders or managers who are able to manage the human resources within the organization,namely employees, to improve the efficiency, effectiveness, and productivity of the organization.The purpose of this study is to determine the influence of Occupational Safety and Health (OSH) and Competency on Employee Performance at the Bengkulu Search and Rescue Office. The type of research conducted is quantitative research, with a total sampling method used in this study, meaning that the number of samples taken in this study is 80 people. The data analysis methods used include Validity Testing, Reliability Test, Multiple Linear Regression Analysis, Determination Coefficient, and Hypothesis Testing. The results of this study indicate that Development, Occupational Safety and Health (OSH), and Competency simultaneously (together) significantly influence the performance of employees at the Bengkulu Search and Rescue Office.
The The Influence Of Profitability And Leverage On Tax Avoidance At PT Panin Sekuritas Tbk For The Period 2017 - 2023 Harahap, Shela Nopyanti; Marliza, Yayuk; Oktavianie, Rian
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.v4i2.8692

Abstract

This study aims to determine the effect of Profitability and Leverage on Tax Avoidance at PT Panin Sekuritas Tbk for the 2017-2023 period. This study is a quantitative study. The operational variables of this study are profitability and leverage as independent variables and tax avoidance as the dependent variable. The data used in this study are secondary data with documentation data collection methods. Data analysis used in this study is multiple linear regression analysis. The final results of this study are: First, profitability (X1) does not have a significant effect on tax avoidance with a value of -2.77645 < -0.580 < 2.77645, Second leverage (X2) does not have a significant effect on tax avoidance with a value of -2.77645 < -0.586 < 2.77645. Meanwhile, based on the results of the F test, it shows that simultaneously profitability and leverage do not have a significant effect on tax avoidance with a value of 0.200 < 7.709. Where 9.1% is influenced by profitability and leverage, and 90.9% is influenced by other factors.
The Influence Of Procedural Discrepancies, Supervisory Weaknesses And Administrative Errors On Service Performance At The Telkom Office In Bengkulu City Astuty, Kamelia; Aulianisa, Nabela; Pratama, Yoga Anugrah; Herlyaminda, Evi
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.v4i2.8701

Abstract

This study aims to analyze the influence of procedural nonconformity, weak supervision, and administrative errors on service performance at the Telkom Office in Bengkulu City. The background of this research is based on the persistent issues in public service delivery, such as procedures not being followed according to operational standards, weak supervisory functions, and administrative errors that impact customer satisfaction. The research method employed is a quantitative approach, with data collected through questionnaires distributed to 263 respondents. The research instruments were tested for validity and reliability using SPSS. The results indicate that procedural nonconformity, weak supervision, and administrative errors have both partial and simultaneous significant effects on service performance at the Telkom Office in Bengkulu City. These findings provide important implications for management to improve work procedures, strengthen the supervision system, and enhance administrative quality to improve overall service performance.
Implementation Of Social Media Marketing Development For Adda Lantai To Increase Brand Awareness Hasugian, Dedy Saputra; Alvin, Alvin; Kembau, Agung Stevanus
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.v4i2.8774

Abstract

The researcher took Adda Lantai as the object of research because Adda Lantai in developing its business did not maximize the use of social media marketing. With this problem, the researcher provided a social media marketing solution to increase Brand Awareness in optimizing posts on social media used on Adda Lantai. This study uses a qualitative method with interview and observation techniques. In order to facilitate Adda Lantai to develop its Social Media marketing, the researcher used a previously designed Content Plan in designing the creation of existing content both on Instagram and on Tiktok. The researcher also used Instagram Advertising and Tiktok Advertising tools to increase Brand Awareness in terms of posts. The results of this study indicate that Adda Lantai needs to develop its Social Media Marketing consistently to increase Brand Awareness and also use Instagram Advertising and Tiktok Advertising in order to reach more audiences from Adda Lantai. In conclusion, to increase Brand Awareness, Adda Lantai is advised to focus more on developing Social Media Marketing, especially in terms of its posts so that in the future more audiences will recognize Adda Lantai.
Analisis Fenomenologi Motivasi Berwirausaha pada Kegiatan Car Free Day di Kota Tenggarong Anggraini, Ajeng Prasetya; Rahayu, Vitria Puri; Reza, Reza; Astuti, Ratna Fitri
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.v4i2.8785

Abstract

Kegiatan wirausaha di Car Free Day Kota Tenggarong mencerminkan bentuk adaptasi ekonomi yang unik. Penelitian ini bertujuan untuk menganalisis secara mendalam motivasi yang mendorong keterlibatan pelaku usaha dalam kegiatan wirausaha di Car Free Day Kota Tenggarong. Dengan menggunakan pendekatan kualitatif dan metode fenomenologi, penelitian ini mengkaji pengalaman subyektif pelaku usaha melalui wawancara mendalam dengan 15 informan utama serta 5 informan pendukung, yaitu kerabat atau teman pelaku usaha, yang dipilih secara purposive sampling . Hasil penelitian menunjukkan bahwa motivasi pelaku usaha terbentuk dari pengalaman pribadi dan kebutuhan yang terus berkembang, baik dalam hal finansial maupun aktualisasi diri. Proses belajar secara otodidak dalam mengembangkan keterampilan usaha, mencoba inovasi produk dan teknologi, menjadi bagian penting dari perjalanan wirausaha. Ruang publik seperti Car Free Day dipandang sebagai tempat yang mendukung, dengan lokasi strategis, rasa aman, serta bebas dari tekanan biaya sewa yang sering menjadi kendala di tempat lain. Keterlibatan keluarga juga menjadi faktor pendukung penting, baik dalam operasional maupun moral. Secara keseluruhan, motivasi berwirausaha pada kegiatan Car Free Day di Kota Tenggarong tumbuh dari beragam pengalaman dan dorongan pribadi yang mendorong pelaku usaha untuk terus berkembang dan tetap aktif. Dukungan lingkungan sekitar, seperti suasana yang kondusif, interaksi sosial yang hangat, dan inspirasi dari teladan terdekat, juga menyuburkan proses ini.
The Influence Of The Family Hope Program In Improving The Economy Of The Poor Community Beneficiaries (Case Study Of Tanjung Selamat Village Medan Tuntungan District) Damanik, Ricky Maharani; Hasanah, Uswatun
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.v4i2.8812

Abstract

The Family Hope Program (PKH) is a social assistance program provided to help poor families in rural areas. According to the Regulation of the Minister of Social Affairs of the Republic of Indonesia Number 1 of 2018 concerning the Family Hope Program, it is explained that "to improve the quality of life of poor and vulnerable families by increasing accessibility to health services, education, and social welfare. This study was conducted on participants of the Family Hope Program (PKM) in Tanjung Selamat Village, Medan Tuntungan District, the purpose of this study was to determine whether the Family Hope Program (PKH) had an effect on Improving the Economy of Beneficiary Families (KPM) in Tanjung Selamat Village, Medan Tuntungan District. The method used in this study is a quantitative method applied to 64 samples used as respondents using the Slovin technique, a Likert scale. The results of the study concluded that the R square value of 0.416 means that the percentage of the influence of the Family Hope Program (PKH) on Improving the Economy of Poor Beneficiary Communities is 41.6% while the remaining 58.4% is influenced by other variables not included in the regression model. There is a regression equation Y = 64,233 + 0.676 x. Where the PKH variable (X) has a positive and significant effect on the welfare variable (Y). Test hypothesis obtained t count of 3.338. From the t hypothesis test, the researcher's initial hypothesis was answered, namely if t count > t table (3.338 > 1.986) then the conclusion of this study is that there is an influence of the Family Hope Program (PKH) on improving the economy of Beneficiary Families (KPM) in Tanjung Selamat Village, Medan Tuntungan District.

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