Jurnal Akuntansi, Manajemen dan Bisnis Digital
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
Articles
200 Documents
<![CDATA[The Influence Of Local Revenue On Personnel Expenditure In The City Of Bengkulu ]]>
<![CDATA[Sari, Mayang Sekar]]>;
<![CDATA[Wagini, Wagini]]>;
<![CDATA[Rahman, Abdul]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 2 (2025): Juli ]]>
Publisher : <![CDATA[LPPJPHKI Universitas Dehasen Bengkulu ]]>
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DOI: 10.37676/jambd.v4i2.8819
<![CDATA[The purpose of this study was to determine the effect of Local Revenue (PAD) on employee spending in Bengkulu Province. The sample in this study was 10 cities and regencies in Bengkulu Province. The data collection method is documentation for PAD data and employee spending for the period 2019 to 2023. The data analysis method used is simple regression analysis, determination test and t-hypothesis test. The results of multiple linear regression testing obtained the regression equation Y = 250,608.568 + 1.649X with a positive regression direction, meaning that the higher the PAD, the higher the employee spending. Local Revenue (PAD) has a significant effect on employee spending because the significant value of 0.000 is smaller than 0.05. This means that the higher the PAD, the higher the employee spending. The determination coefficient of 0.711 means that the PAD variable is able to influence employee spending by 71.1%, while the remaining 28.9% is explained by other factors outside the independent variables used in this study.]]>
<![CDATA[The Application Of Digital Marketing Grabfood In Increasing Customer Loyalty In The City Of Bengkulu ]]>
<![CDATA[Bintang, Muhammad Ilham]]>;
<![CDATA[Indriasari, Nia]]>;
<![CDATA[Zoniarti, Zoniarti]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 2 (2025): Juli ]]>
Publisher : <![CDATA[LPPJPHKI Universitas Dehasen Bengkulu ]]>
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DOI: 10.37676/jambd.v4i2.8837
<![CDATA[In the era of digital transformation, the utilization of digital platforms is one of the main keys in reaching consumers and maintaining their loyalty. This research aims to analyze the application of digital marketing by GrabFood in increasing customer loyalty in Bengkulu city. This research uses qualitative methods with data collection techniques through interviews, observation and documentation. Determination of informants in this study using purposive sampling technique. The results showed that GrabFood Bengkulu has implemented digital marketing in the form of paid advertisements that appear on social media, promotions through social media instagram @grabsumbagsel, utilization of influencers in collaboration to create content marketing and loyalty programs in the form of GrabRewards points and discounts. From these forms of digital marketing, some are effective in reaching customers such as advertisements on social media and collaboration with influencers. In terms of attracting shopping interest, loyalty programs and digital rewards take a major role. Digital marketing by GrabFood Bengkulu has positive implications in increasing customer loyalty. A pleasant experience in the GrabFood purchase process, structured handling of order problems and refund processes, and customer rewards are factors in shaping GrabFood Bengkulu customer loyalty.]]>
<![CDATA[The Effect of Investment Decisions and Dividend Policies on Company Value in the Food and Beverage Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the Years 2021–2023 ]]>
<![CDATA[Lestari, Bekti Wiji]]>;
<![CDATA[Jumsar, Andhini Syafridha]]>;
<![CDATA[Bintari, Wisang Candra]]>;
<![CDATA[Waly, Nur Aeni]]>;
<![CDATA[Wangsi, Mitta Muthia]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 2 (2025): Juli ]]>
Publisher : <![CDATA[LPPJPHKI Universitas Dehasen Bengkulu ]]>
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DOI: 10.37676/jambd.v4i2.8838
<![CDATA[This study aims to help determine the effect of investment decisions and dividend policy on firm value in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX). The population of this study is from the 2021-2023 period using 90 data consisting of 30 food and beverage sector companies. The research method used is a quantitative approach with multiple linear regression analysis techniques which are processed using SPSS software. The results of this study indicate that investment decisions have a significant and positive effect on firm value. Meanwhile, dividend policy has no significant and negative effect on firm value. Simultaneously, investment decision variables and dividend policy have a significant effect on firm value.]]>
<![CDATA[The Effect Of Social Media Marketing On Product Purchasing Decisions At Lunalice Boutique Bengkulu City ]]>
<![CDATA[Sahputra, Muhammad Redo]]>;
<![CDATA[Anggriani, Ida]]>;
<![CDATA[Rahman, Abdul]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 2 (2025): Juli ]]>
Publisher : <![CDATA[LPPJPHKI Universitas Dehasen Bengkulu ]]>
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DOI: 10.37676/jambd.v4i2.8858
<![CDATA[In terms of using social media marketing that attracts consumers and potential consumers, it is necessary to pay attention to the advantages of products that allow consumers to attract consumers to make purchases, besides that the content created on the business actor's social media platform must also be packaged attractively and provide detailed information about the products being marketed so that this will attract consumers to purchase products when they see advertisements distributed on the business actor's social media.The purpose of this study was to determine whether Social Media Marketing has an effect on product purchasing decisions at Lunalice Boutique, Bengkulu City. In this study, the data were analyzed using statistical methods. Data processing in this study used a statistical program in the form of SPSS. The statistical test used to analyze the data in this study uses simple linear regression analysis. The results of the discussion show that social media marketing has an effect on purchasing decisions at Lunalice Boutique, Bengkulu City.]]>
<![CDATA[The Effect Of Financial Ratios And Company Size On Audit Report Lag In Food And Beverage Sub-Sector Companies Listed On The Indonesia Stock Exchange ]]>
<![CDATA[Hafiz, Dinda Maulana]]>;
<![CDATA[Siregar, Nancy Mayriski]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 2 (2025): Juli ]]>
Publisher : <![CDATA[LPPJPHKI Universitas Dehasen Bengkulu ]]>
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DOI: 10.37676/jambd.v4i2.8876
<![CDATA[Audit report lag is the period of audit completion measured from the closing date of the company's books to the date of the audit report. Delays in submitting audit reports can affect the relevance of financial information to stakeholders. This study aims to analyze the influence of financial ratios and company size on audit report lag in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. This study uses a quantitative approach with multiple linear regression analysis methods. The research population is all food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sampling technique uses purposive sampling with the criteria of companies that consistently report annual financial statements and have complete data during the research period. Independent variables include return on asset ratio, debt to equity ratio, and company size (natural logarithm total assets). Dependent variables are audit report lag measured in units of days. The results of the study show that partially, the Debt to Equity Ratio has a significant positive effect on audit report lag. Return on Assets has no significant effect on audit report lag. The size of the company has a significant negative effect on audit report lag. Simultaneously, the three independent variables had a significant effect on audit report lag with an F-count value of 15.115 and a significance of 0.000. A determination coefficient (R²) of 0.305 indicates that 30.5% of audit report lag variations can be explained by variables in the model, while the remaining 69.5% are explained by other factors outside the model.]]>
<![CDATA[The Influence Of Product Innovation And Product Quality On Competitive Advantage Of Al Mifta Songket Products In Mesjid Lama Village, Talawi District, Batubara Regency ]]>
<![CDATA[Khairiah, Putri]]>;
<![CDATA[Sari, Dian Septiana]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 2 (2025): Juli ]]>
Publisher : <![CDATA[LPPJPHKI Universitas Dehasen Bengkulu ]]>
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DOI: 10.37676/jambd.v4i2.8950
<![CDATA[This research aims to determine how much influence product innovation and product quality have on competitive advantage in marketing songket products to consumers. This research also uses a quantitative approach with a technique using the Slovin formula, involving 91 respondents from a population of 2019-2024 of 1,043. Data were collected through questionnaires and analyzed using multiple regression analysis to test the partial and simultaneous effects of independent variables on competitive advantage. The findings of this research indicate that product innovation and product quality partially and simultaneously have a positive and significant effect on competitive advantage. Among these variables, product innovation and competitive advantage emerge as the most dominant influences. MSME actors need to implement sustainable innovation policies and maintain product quality standards to remain relevant and in demand by the market. In practice, these results encourage the government and MSME supporting institutions to provide training in design innovation and quality management. Al Mifta's competitive advantage can be explained by product innovation and product quality by 35.50% and the remaining 64.5% can be explained by other elements.]]>
<![CDATA[Analysis Of The Determination Of Innovative Work Behavior In Millennial Generation Employees ]]>
<![CDATA[Pebianti, Vina]]>;
<![CDATA[Hamdani, Fajri]]>;
<![CDATA[Juwita, Tia Permata]]>;
<![CDATA[Panjaitan, David]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 2 (2025): Juli ]]>
Publisher : <![CDATA[LPPJPHKI Universitas Dehasen Bengkulu ]]>
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DOI: 10.37676/jambd.v4i2.9090
<![CDATA[This research aimed to investigate how learning agility and organizational culture affect innovative work behavior among millennial employees, with work engagement serving as a mediating variable. A quantitative research design was employed, involving 150 participants selected using a quota sampling method. The data were analyzed using Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach. The findings revealed that learning agility significantly contributes to innovative work behavior, both directly and indirectly through its influence on work engagement. Conversely, organizational culture does not directly impact innovative behavior, though it does influence employees' engagement at work. Furthermore, the study confirms that work engagement mediates the link between learning agility and innovative behavior, whereas no mediating effect was found between organizational culture and innovative behavior. In summary, these findings suggest that personal attributes, particularly learning capability and engagement level, play a more prominent role in shaping innovative behavior among millennials in the workplace.]]>
<![CDATA[The Effect Of Training And Human Resource Development On Employee Performance At The Penukal Utara District Office In Pali Regency ]]>
<![CDATA[Amelia, Esti]]>;
<![CDATA[Aryanti, Rahmi]]>;
<![CDATA[Mario, Asma]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 2 (2025): Juli ]]>
Publisher : <![CDATA[LPPJPHKI Universitas Dehasen Bengkulu ]]>
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DOI: 10.37676/jambd.v4i2.9200
<![CDATA[The purpose of this study was to determine the extent to which human resource training and development influenced employee performance at the Penukal Utara Sub-district Office, PALI Regency. This study used a quantitative approach with data collection techniques through surveys and interviews. The researcher distributed questionnaires to 45 respondents and conducted an interview with one of the employees at the sub-district office. The data obtained were then analyzed using multiple linear regression methods. The results of the analysis showed that training and development together had a significant influence on employee performance of 21.9%. Meanwhile, the rest was influenced by other factors such as motivation, work discipline, leadership style, and work environment. From the calculation results, it is known that the Fcount value of 7.161> Ftable of 2.01, with a significance value of 0.02 < 0.05. This indicates that H₀ is rejected and H₁ is accepted, so it can be concluded that training and development have a significant influence on employee performance.]]>
<![CDATA[The Influence Of Product Quality And Service Quality On The Decision To Purchase Honda Beat Motorcycles In Palembang City ]]>
<![CDATA[Ramadhani, Karmelia Putri]]>;
<![CDATA[Naruliza, Esty]]>;
<![CDATA[Effendi, RY.]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 2 (2025): Juli ]]>
Publisher : <![CDATA[LPPJPHKI Universitas Dehasen Bengkulu ]]>
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DOI: 10.37676/jambd.v4i2.9201
<![CDATA[This study aims to determine the influence of product quality and service quality on the purchase decision of Honda Beat Motorcycle in Palembang City. The background of this research is that the Honda Beat is in the spotlight after netizens somplained that the motorcycle frame was rusty and broken. This type of research uses a quantitative descriptive approach. The data used in this study is primary data by distributing a questionnaire through google form. The sampling technique uses accidental sampling. The sample in this study amounted to 272 respondents “with an error level of 10% or 0.1. The test was carried out in three stages, namely the validity and reliability test, the classical assumption test and the hypothesis test using the 2025 version of SPSS. The results of the study show that the value of the determination coefficient (R²) of 0.570 means that the dependent variable of the purchase decision can be explained by the independent variable, namely Quality and Quality of Service. So the contribution of independent variables is 57.0%. While the remaining 43% were influenced by other factors that were not analyzed in this study, wich included cultural factors, social factors, personal factors, and psychological factors, as well as advertising and promotional factors.]]>
<![CDATA[Accountability In The Management Of Mulio Rejo Village Funds ]]>
<![CDATA[Banjarnahor, Iman Cahyudi]]>;
<![CDATA[Ramadhan, Puja Rizqy]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 1 (2026): Januari ]]>
Publisher : <![CDATA[LPPJPHKI Universitas Dehasen Bengkulu ]]>
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DOI: 10.37676/jambd.v5i1.9125
<![CDATA[This study aims to analyze the level of accountability of Village Fund Allocation (ADD) management in Mulyo Rejo Village with a focus on factors that influence transparency and community participation. Using a qualitative approach with a phenomenological method, data was collected through in-depth interviews with key informants (village head, village officials, and BPD members) and secondary document analysis from the village and sub-district governments. The results showed that only 45% of reporting documents met the Permendagri standards, there was a gap between the principle of stewardship (collective responsibility) and the practice in the field, where the centralization of decisions by the village head reduced community participation even though the Village Financial System (Siskeudes) improved village officials were not competent in its operation. This finding reinforces previous studies (Hendaris & Romli, 2021) on the importance of human resource capacity, while criticizing the findings of Dewi et al. (2021) who emphasized information technology. Policy implications include tiered training for village officials, implementation of transparent digital platforms, and participatory audits. This research contributes to the development of local wisdom-based accountability models by considering the unique characteristics of villages.]]>
