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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 240 Documents
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Pengaruh Brand Image, Country Of Origin, Dan Harga Terhadap Minat Beli Handphone Xiaomi (Studi Kasus Pada Masyarakat Kabupaten Bengkulu Selatan) Galian Ramdani Harun; Sri Handayani; Kamelia Astuty
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.9804

Abstract

This study aims to examine the influence of brand image, country of origin, and price on the purchase intention of Xiaomi smartphones among consumers in Bengkulu Selatan Regency, Indonesia. The increasing competitiveness of the smartphone market highlights the importance of understanding how consumer perceptions shape purchase intentions, particularly for brands competing in the mid-to-low price segment such as Xiaomi. Employing a quantitative approach with a survey method, this research involved 95 respondents selected through purposive sampling, with data collected using a structured questionnaire and analyzed through multiple linear regression to assess both partial and simultaneous effects of the independent variables on purchase intention. The regression analysis produced the equation Y = 1.773 + 0.388X₁ + 0.352X₂ + 0.300X₃ + e, revealing that brand image (X1) had a positive and significant effect on purchase intention (Y), with a significance value of 0.000 < 0.05 and a t-value greater than the t-table (5.147 > 1.661). Similarly, country of origin (X2) showed a positive and significant effect with a significance value of 0.000 < 0.05 and t-value > t-table (4.488 > 1.661), while price (X3) also demonstrated a positive and significant influence with a significance value of 0.000 < 0.05 and t-value > t-table (4.236 > 1.661). The simultaneous test indicated a significance value of F = 0.000 < 0.05 and F-value > F-table (86.411 > 2.70), confirming that brand image, country of origin, and price collectively have a significant impact on consumers’ purchase intention toward Xiaomi smartphones.
Analysis of Production Cost Calculation Using the Full Costing Method at the Monto Donut MSME in South Bengkulu Tia Alvionah; Ida Anggriani; Ramadan Subhi
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.9894

Abstract

This study aims to analyze the calculation of the cost of goods manufactured (COGM) using the full costing method at the MSME Tari Donat Montog in South Bengkulu. The research is motivated by the importance of applying an appropriate cost calculation method so that MSME owners can determine accurate and competitive selling prices. The study employs a descriptive quantitative method with a case study approach. Data were collected through observation, documentation, and interviews conducted in 2024. The results show that the calculation using the full costing method produces a higher total cost compared to the conventional calculation used by the MSME, amounting to Rp156,131,000 with a unit cost of Rp1,881, while the MSME’s own calculation was only Rp1,617 per unit. This indicates that the full costing method provides a more comprehensive picture of production costs, as it includes all cost components, both fixed and variable. Therefore, the application of the full costing method is recommended for MSMEs to help determine appropriate selling prices and improve operational efficiency and profitability.
The Effect Of Workload And Work Stress On Employee Turnover Intention At PT Sindo Bintangmas Energi Muhammad Roky Prasetya; Ida Ayu Made E G; Zoniarti Zoniarti
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10104

Abstract

This study aims to analyze the effect of workload and work stress on employee turnover intention at PT. Sindo Bintangmas Energi. The research employs a quantitative approach with an associative method. The population in this study consists of all 45 employees of PT. Sindo Bintangmas Energi, who were also used as the research sample through a saturated sampling technique. Data were collected through questionnaires, while data analysis was carried out using SPSS version 26 with validity tests, reliability tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (R²). The results of the multiple linear regression analysis produced the equation: Y = 2.672 + 0.657X1 + 0.022X2 + 1.245. The findings indicate that the workload variable has a positive and significant effect on turnover intention , with a t-value of 6.801 > t-table value of 2.018 and a significance level of 0.000 < 0.05. Conversely, work stress has no significant effect on turnover intention , with a t-value of 0.202 < t-table value of 2.018 and a significance level of 0.841 > 0.05. The simultaneous test (F-test) shows that workload and work stress jointly have a significant effect on turnover intention , with an F-value of 187.160 > F-table value of 3.22 and a significance level of 0.000 < 0.05. The coefficient of determination (R²) is 0.899, indicating that 89.9% of the variation in turnover intention can be explained by the two independent variables, while the remaining 10.1% is explained by other factors outside this study.
The Influence Of Capabilities And Digital Marketing On The Success Of Online MSME Businesses In Bengkulu City Mei Sela Pirdayanti; Ahmad Soleh; Nirta Vera Yustanti
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10105

Abstract

This study aims to examine the influence of capabilities and digital marketing on the success of online MSME businesses in Bengkulu City. The research uses a quantitative associative method with a sample of 60 MSME respondents who have implemented digital marketing strategies. Data were collected through structured questionnaires and analyzed using multiple linear regression with SPSS to test the research hypotheses. Research Results The results indicate that capabilities and digital marketing have a positive and significant effect on the success of online MSME businesses, both partially and simultaneously. The regression coefficients for capabilities and digital marketing were 0.347 and 0.547 respectively, with significance values below 0.05. Together, these variables explain about 60.4% of the variance in online business success. Strengthening internal capabilities and effective digital marketing strategies are crucial to achieving sustainable business success.
The Influence Of Social Media Marketing And User Generated Content On Purchase Intention Of Local Product Y.O.U Among Generation Z (A Case Study At Dehasen University) Ridha Tri Desita; Tito Irwanto; Ida Ayu Made Er Meytha Gayatri
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10106

Abstract

This study aims to examine the influence of Social Media Marketing (SMM) and User Generated Content (UGC) on Purchase Intention of the local cosmetic brand Y.O.U among Generation Z students at Dehasen University. The research employed a quantitative approach using a purposive sampling technique with 55 respondents who are active Generation Z students. Data were collected through questionnaires using a Likert scale and analyzed using validity and reliability tests, multiple linear regression analysis, t-test, F-test, and the coefficient of determination (R²) with SPSS version 22. The results indicate that Social Media Marketing has no significant effect on Purchase Intention (significance value 0.103 > 0.05), while User Generated Content has a positive and significant effect (significance value 0.000 < 0.05). Simultaneously, both variables have a significant influence on Purchase Intention with an R² value of 0.872, meaning that 87.2% of the variation in purchase intention can be explained by SMM and UGC. These findings highlight that user-generated content plays a dominant role in shaping Generation Z’s purchase intention toward Y.O.U products, while social media marketing activities need to be further optimized to effectively influence consumers’ buying decisions.
Analysis Of Shopee Paylater User Features On Customer Satisfaction At Dehasen University” Bella Augusta Aryati; Iswidana Utama Putra; M Rahman Febliansa
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10131

Abstract

This study aims to analyze the effect of Shopee PayLater features on customer satisfaction among students of the Faculty of Economics and Business, Dehasen University Bengkulu. The background of this research is based on the rapid development of digital technology that has brought significant changes to people’s transaction behavior. The emergence of financial technology (fintech) services provides consumers with practical, fast, and secure payment methods. One of the rapidly growing fintech innovations is the Buy Now Pay Later (BNPL) service, which allows users to purchase products first and pay later while supporting the improvement of digital financial literacy in higher education environments. This research employs a quantitative method with an associative approach. The population consists of active students of the Faculty of Economics and Business, Dehasen University Bengkulu, who use Shopee PayLater. A total of 91 respondents were selected using purposive sampling and the Slovin formula. Data were collected through a Likert-scale questionnaire and analyzed using SPSS software. The data analysis included validity and reliability tests, multiple linear regression analysis, F-test, t-test, and the coefficient of determination (R²) to examine the effect of Shopee PayLater usage on customer satisfaction. The results show that the variables of ease of use, transaction security, and transaction comfort have a positive and significant effect on customer satisfaction, both partially and simultaneously. The coefficient of determination (R²) value of 0.817 indicates that 81.7% of the variation in customer satisfaction is explained by these three variables, while the remaining 18.3% is influenced by other factors outside this study. These findings suggest that the higher the level of ease, security, and comfort in using Shopee PayLater, the higher the satisfaction level among students of the Faculty of Economics and Business, Dehasen University Bengkulu toward the service.
Analisis Penerapan Psap Nomor 07 Tentang Aset Tetap Pada LKPD Kabupaten Sleman Tahun 2021 – 2023 Nita Nur Halimah; Nopi Tikasari
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10295

Abstract

The objective of this study is to analyze the implementation of Government Accounting Standards Statement (PSAP) Number 07 on Fixed Assets in the Government of Sleman Regency during the period 2021–2023. The study employs a descriptive qualitative approach using secondary data obtained from the Audit Reports (LHP) issued by the Audit Board of Indonesia (BPK) on the financial statements of Sleman Regency. The analysis is conducted through document content analysis to examine findings, audit notes, and recommendations presented in the reports to assess the level of compliance with PSAP 07. The results indicate that the Government of Sleman Regency has consistently applied PSAP 07 in the recognition and measurement of fixed assets, although shortcomings still exist in the presentation and disclosure aspects, particularly related to incomplete Asset Inventory Cards (KIB) and delays in land certification. The audit reports also note improvements in administrative capacity compared to previous years, even though the quality of asset disclosure still requires enhancement. The increase in land asset value from IDR 1.57 trillion in 2021 to IDR 1.80 trillion in 2023 reflects improvements in asset inventory processes and valuation. The findings of this study are expected to provide empirical contributions to improving fixed asset governance and serve as an evaluation resource for local governments in their efforts to enhance the quality of financial reporting.
Pengaruh Pengetahuan Investasi, Toleransi Risiko Dan Pengaruh Sosial Terhadap Keputusan Investasi Generasi Muda Di Kota Bengkulu Ratna Rutiningsih; Yun Fitriano; Denis Rydarto
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10300

Abstract

An investment decision is the process of selecting and allocating funds or resources to an asset or project with the primary goal of achieving future financial returns. This process involves considering various factors. This study aims to determine whether investment knowledge, risk tolerance, and social influences partially or simultaneously influence the investment decisions of young people in Bengkulu City.The approach used in this study was quantitative, using a survey method, which utilizes mathematical models, theories, and/or hypotheses related to natural phenomena. The sampling technique used was purposive sampling. The researcher selected the sample based on certain criteria, namely young people residing in Bengkulu City with experience or interest in investing.There was an effect (X1) on investment knowledge with a significance value (sig) of 0.000 <0.05. The correlation value (t-count) > t-table (0.561 > 0.195), thus Ho was rejected and Ha was accepted. The significance value obtained indicates that variable X influences investment decisions (Y). Risk Tolerance (X2) with a significance value of 0.068 which is slightly below 0.10, the t-count correlation value of 0.193 is just below the t-table of 0.195, this indicates that statistically the influence of risk tolerance has no effect. There is an influence (X3) of social influence on investment decisions with a significance value of 0.002 <0.10 and t-count>t-table (0.418>0.195). Investment knowledge, risk tolerance and social influence together have a significant positive effect on investment decisions of the younger generation with an F-count value of 43.429 and a significance of 0.000 <0.05 which is much smaller than F-table (df 3, 96) of around 2.70.
Pengaruh Digital Management Accounting Tools (DMAT) Terhadap Efisiensi Operasional UMKM Di Era Industri 5.0: Studi Kasus Kota Bengkulu Nafilatul Wilda Wilda; Nopi Tikasari
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10307

Abstract

This study examines the effect of Digital Management Accounting Tools (DMAT) on the operational efficiency of Micro, Small, and Medium Enterprises (MSMEs) in Bengkulu City in the era of Industry 5.0. The low adoption of digital accounting applications due to limited digital literacy, human resource quality, and technical support constitutes the main problem underlying this research. A quantitative approach was employed using an explanatory case study design involving 120 MSME owners selected through proportional random sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results demonstrate that DMAT has a positive and significant effect on MSME operational efficiency. Furthermore, managerial digital capability is proven to partially mediate the relationship between DMAT and operational efficiency. In other words, the effectiveness of DMAT implementation in improving operational efficiency is optimized when supported by strong managerial digital capabilities. These findings reinforce the relevance of the Technology Acceptance Model (TAM) in the context of MSME digital transformation and provide practical implications for policymaking and strategies to accelerate regional MSME digitalization.
Pengaruh Fee Audit, Audit Tenure, Dan Ukuran Perusahaan Terhadap Kualitas Audit Pada Perusahaan Subsektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2024 Agustina R.T. Sitompul; Riska Franita; An Suci Azzahra
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10353

Abstract

This research endeavors to examine the influence of audit fees, audit duration, and organizational size on audit quality, considering both their individual and combined effects. The study's sample comprises multiple companies operating in the food and beverage industry that are listed on the Indonesian Stock Exchange (IDX) over the period from 2020 to 2024. This research uses associative quantitative analysis, based on supporting data from financial reports of companies published through the official IDX web portal during the same period. The population consists of 83 business entities in the food and beverage sector officially listed on the IDX. Purposive sampling was applied in selecting the study sample; from the population, 27 business entities that met the research indicators were obtained, and with this sample selection, the study analyzed 135 data points. With the use of SPSS version 26 software, data analysis was done using logistic regression techniques. The study results reveal that audit fees independently have a significant impact on audit quality standards, with a significance probability of 0.000 (< 0.05). However, audit tenure and company scale do not show significant effects on audit quality, with significance levels of 0.292 and 0.153, respectively, both exceeding 0.05. Simultaneous testing reveals that the three independent variables collectively contribute significantly to audit quality, with a significance below 0.05 (0.000).

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