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
 1   2   3   4   5 
Bibliometric Analysis of the Role of Online Marketing on MSME Actors in the Pandemic Period Laila Tiffany Hasibuan; Andri Soemitra
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v1i2.2273

Abstract

Economic activity is one of the many significant sectors to affect the level of welfare of a country, including Indonesia. One of the activities included in the economy itself is the activities of MSMEs which have recently begun to be noticed and empowered by the government. This research is a literature study by analyzing several selected literatures in the last 4 years sourced from Google Scholar. The results of this study state that Online Marketing has a significant role as one of the strategies for MSME actors during the Corona Virus Disease-19 pandemic that has hit over the past few years, increasing sales levels, and helping MSME actors to learn technology literacy that is transitioning from system conventional to online systems.
Mechanism and Implementation of Murabahah Agreement on Motorcycle Financing for ASN Bank Sumut Syariah KCPS Hm Yamin Muhammad Alwi Setiawan; Ria Armayani Hasibuan
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v1i2.2274

Abstract

This study was made to explain the mechanism and implementation of the murabahah contract in motorcycle financing for the state civil apparatus (ASN) which is run by a syriah Sumatran bank. In the implementation process, Bank Sumut Syariah will provide terms and conditions that must be met by customers who wish to apply for motorcycle financing for this ASN. The customer must also follow the procedures set by Bank Sumut Syriah. Motorcycle financing procedures for ASN at Bank Sumut Syariah KCPS HM Yamin. In this motor vehicle financing, the Bank of North Sumatra Syariah acts as a financing institution, not as a pure seller who provides goods needed by customers. Bank Sumut Syariah will only buy products in accordance with the terms of the murabahah contract made to financing customers. Bank Sumut Syriah has complied with the provisions and farwa of the Sharia Supervisory Board NO.04/DSN-MUI/IV/2000 regarding murabahah financing in implementing murabah financing.
Analysis of the Effect of Ability and Motivation on the Performance of Counter Employees at the Social Service of Medan City in 2020-2022 Nur Nabilllah; Sri Surdiarti
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v1i2.2275

Abstract

This research was conducted on Medan City Social Service Employees with the aim of analyzing the influence of variables on the performance and motivation of Medan City Social Service Employees. The purpose of this study was to determine the effect of ability and motivation on the performance of Medan City Social Service Employees. Sampling was carried out using the census method with the entire population as respondents, namely 23 people. The analytical method used is descriptive qualitative method, and data collection techniques are carried out using interviews and questionnaires to all respondents. From the results of the study, it was found that the motivation variable was the most dominant factor, with an average of 3.98 higher than the average capacity variable of 3.64. The suggestion that the writer can give is that the Medan City Social Service should pay more attention to the work ability of employees by increasing the implementation of technical training and employee motivation to pay attention and demand more productivity so that each job can be completed optimally. , as well as employee evaluations must be carried out carefully to provide a higher quality of employee performance.
Analysis of PSAK 16 Accounting Implementation at BAPPEDA of North Sumatra Province Sri Eka Putri; Kamilah K
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v1i2.2276

Abstract

This study plans to evaluate the extent to which the organization has made accounting arrangements for fixed assets according to the hypothesis, which depends on the Statement of Financial Accounting Standards (PSAK) No.16 in organizational activities in the Regional Development Planning Agency (BAPPEDA) of North Sumatra Province. This study is a descriptive qualitative type that describes data in the form of a narrative about objects found in the field. The results of this study can be concluded that in general accounting activities, especially in the management of fixed assets, BAPPEDA, North Sumatra Province, the principles are almost in accordance with the Statement of Financial Accounting Standards (PSAK) No. 16 in terms of recognition, measurement, disposal of assets, depreciation of property, plant and equipment, retirement and disposal of property, plant and equipment. However, as far as showing and describing fixed assets, there are some data that are not clearly disclosed in the notes to the budget report. The Company does not disclose the estimation premise used in determining the gross amount. What's more, it does not reveal the asset reduction strategy used
Utilization of Zakat Infaq and Alms for ASN Binjai Government through Baznas to Improve Community Welfare in Binjai City Arnadila Dwi Syahputri; Andri Soemitra
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v1i2.2285

Abstract

One of the efforts to reduce the poverty rate in Binjai City is by utilizing Zakat, Infaq and Sadaqah (ZIS). Zakat, Infaq and Sadaqah (ZIS) of the Binjai Government Civil Apparatus (ASN) with a total of 2.5% is obtained from the salary of each employee at the Binjai Government which is then distributed through Baznas. This study looks at the utilization of Zakat, Infaq and Sadaqah (ZIS) for the Binjai Government Civil Service Apparatus (ASN), in order to improve community welfare and reduce poverty levels. The management of zakat which starts from collecting, distributing and then making accountability reports is all based on Law Number 23 of 2011 concerning zakat management. The results showed that the distribution of Zakat, Infaq and Sadaqah (ZIS) for the State Civil Apparatus (ASN) of the Binjai Government through Baznas was intended for 8 categories of people who were entitled to receive zakat according to Islamic teachings. The distribution and utilization of Zakat, Infaq and Sadaqah (ZIS) for the Binjai Government Civil Service Apparatus (ASN) generally consists of assistance in the fields of health, education and social empowerment. The accountability report was handed back to the Pemko Binjai with transparency in the reporting system that was quite good.
MSME Creative Industry Development in Mandailing Natal Nila Rosdiana; Nur Ahmadi Bi Rahman
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v1i2.2286

Abstract

The development of the MSME Creative Industry in Mandailing Natal requires more human resources who are innovative and have high creativity. The existence of innovation and creativity that arises in the community, makes the MSME creative industry sector have an important role in developing the economy of a region. The findings in the field indicate that the development of the creative industry in the handicraft sector is able to improve the welfare of the Mandailing Natal community. The creativity of industry players is able to increase the results of more innovative products. The creativity of industrial players can be increased through training, debriefing/guidance, and monitoring carried out by the Mandailing Natal City Trade Office. Supporting factors for the development of this creative industry include the role of the Mandailing Natal City Trade Office, the quality of Human Resources, and the potential of Mandailing Natal City. There are also several inhibiting factors such as lack of access to capital, limited quality raw materials and low marketing infrastructure. The development of the Creative Industry is expected to be in accordance with the RENSTRA of the Department of Trade and to be able to provide and improve training and counseling that is useful for industry players in developing their industrial businesses.
Analysis of the Level of Public Understanding in the Preparation of the Simalungun Regency Regional Revenue and Expenditure Budget Putri Afdillah; Andri Soemitra
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v1i2.2287

Abstract

Public comprehension of the Regional Revenue and Expenditure Budget in Simalungun Regency is the obligation of the Simalungun Regency Government. Provincial advancement arranging as per neighborhood conditions expects to reply and is planned so local improvement arranging is obliging to the elements and goals of the local area, with the goal that it can successfully and proficiently understand the local vision, to be specific monetary recuperation, improvement of APBD act. Local area desires and support are appeared as immediate association in territorial planning arranging gatherings and the consequences of top to bottom meetings with data that one might say that the peculiarity of local area cooperation in the APBD readiness process in Simalungun Regency can normatively be supposed to be as per the instrument managed in Law no. 25 of 2004. Regarding the execution of the support of individuals of Simalungun Regency with the most common way of setting up the APBD.
Procedures for Submission, Use, and Accountability for the Use of Regional Revenue and Expenditure Budget Funds at the Greater Indonesia Movement Faction (GERINDRA) Muhammad Ilham; Azhari Akmal Tarigan
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v1i2.2289

Abstract

In carrying out the operational activities of organizations, both private and government, it is inseparable from spending a certain amount of money for the costs incurred. Costs incurred as a form of support for the smooth implementation of activities. In companies, the activities carried out are oriented towards generating profit, in contrast to government institutions where the activities are carried out for the welfare of the people. To finance the activities carried out, it is necessary to make efforts to acquire financial sources in order to provide a willingness to fund to cover the costs incurred. This study aims to determine the procedure for submitting the use of APBD and how to apply the procedure for accountability for the use of APBD funds in the Gerindra faction. The analytical method used in this study is a descriptive method in which each data collected is analyzed and then conclusions are drawn and the type of research used is descriptive qualitative. The results obtained are that the procedures that have been carried out are running well according to the provisions of the Minister of Home Affairs No. 77 of 2020 concerning technical guidelines for regional financial management. However, the use of funds for activities still prioritizes personal and staff money.
Analysis of the Contribution of Motor Vehicle Fuel Taxes to Regional Original Income at the Regional Tax and Retribution Management Agency of North Sumatra for the 2015 – 2020 Period Murinanda Amalya Parinduri; Rahmat Daim Harahap
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v1i2.2290

Abstract

When regional autonomy was implemented, local government had control over the region. Local government could work because of local revenue. Without the local revenue, local government could not operating their programs. The higher the local income, the more possibility the region will be prosperous. Local revenue divided by two, there are original from region local revenue and granted revenue. Local revenue is obtained from local taxes. One of the local taxes is vehicle fuel tax. The contributions of vehicle fuel tax could be influence the original from region local revenue.
Analysis of Constraints Affecting the Allocation of 3 Kg LPG Gas to Base (Case Study of PT. Sintora Putra Gasindo) Wahyu Andriansyah Naibaho; Wahyu Syarvina
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v1i2.2291

Abstract

This study was conducted aiming to find out what are the obstacles or problems that often or often occur in the allocation of 3 KG LPG gas to the base at PT. SINTORA PUTRA GASINDO. , company finances as well as cooperation within the company with gas agents who contract with the company. In this study, the analysis method of observation interviews and focused discussion was used (Focus Group Discussion). Mr. Muhammad Ichan Pratama as the main director of the company PT. SINTORA PUTRA GASINDO, then we make observations going into the field in the distribution of DO gas which is distributed according to the contract to find out what fraud has been committed, both the base party and the employees who work in the company. PT. SINTO RA PUTRA GASINDO. There is also the use of this research to improve the company's work system, increase the production system or the allocation of 3KG LPG gas to the base so that there is no contract termination from the base to the company due to allocations that are not in accordance with the contract. which is quite a big impact from the constraints that occur in the allocation of 3kg LPG Gas.

Page 2 of 20 | Total Record : 200

 1   2   3   4   5 

Filter by Year

2022 2025


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