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KARONA CAHYA SUSENA
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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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Efektivitas Standar Akuntansi Pemerintahan untuk Meningkatkan Sistem Pengendalian Internal RKA di Fakultas Kedokteran Gigi USU Meilany Angreni; Puja Rizqy Ramadhan; Galih Supraja
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.v5i2.10451

Abstract

The delay in preparing the RKA is due to the long bureaucratic process and suboptimal coordination between departments, Internal control is not optimal, so there is still the potential for recording errors, budgeting that is not on target, to the risk of discrepancies in financial reports, the use of information technology to support the integration of SAP with an effective RKA system is not optimal. The research method used is a descriptive method. The results of the study state that the Implementation of Government Accounting Standards (SAP) at the Faculty of Dentistry USU has been running quite well and has a positive influence on the effectiveness of the RKA internal control system. SAP helps strengthen transparency, accountability, and efficiency in the preparation and implementation of the faculty budget. The effectiveness of SAP implementation is still hampered by human resource factors, limitations of the financial information system, and the lack of periodic evaluation of the implementation of internal control. To improve the effectiveness of internal control, continuous training, integration of digital financial systems, and the commitment of faculty leaders in the comprehensive implementation of SAP are needed. Strengthening SAP and SPI, the Faculty of Dentistry USU can realize better, transparent, and accountable financial governance in accordance with the principles of good university governance.
Analisis Default Kartu Kredit Dengan Deep Learning Untuk Mendukung Keputusan Manajemen Keuangan Digital Dini Pratiwi; Deki Fujiansyah
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.v5i2.10484

Abstract

The development of the digital economy requires financial institutions to optimize risk management through data-driven analysis. This study aims to analyze the factors influencing credit card default and to develop a predictive model using a Deep Learning algorithm based on an Artificial Neural Network (ANN) to support digital financial management decision-making. The data were obtained from the public “Default of Credit Card Clients” dataset (UCI/Kaggle), consisting of 30,000 observations and 23 financial variables. The results show that the model achieved an accuracy of 81.6% and an AUC value of 0.771, with high specificity but relatively low recall. These findings indicate that deep learning is effective in capturing non-linear patterns in customer payment behavior and can serve as a decision support tool for digital financial institutions in identifying credit risk and designing more adaptive default mitigation strategies.
Pengaruh Work Life Balance, Employee Engagement, Digital Competence, dan Reskilling terhadap Kinerja Karyawan di Dinas XYZ Rudi Eduar; M Pahlan
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.v5i2.10503

Abstract

This study is motivated by the importance of improving employee performance in the digital era, particularly within government institutions that are required to adapt to technological changes and evolving public needs. The objective of this study is to analyze the effects of Work–Life Balance, Digital Competence, Reskilling, and Employee Engagement on employee performance at the XYZ Agency. The research employs a quantitative approach using Partial Least Squares–Structural Equation Modeling (PLS-SEM). Data were collected through questionnaires distributed to active employees and analyzed using SmartPLS 4.0. The results indicate that all four variables have a positive and significant effect on employee performance, with Work–Life Balance emerging as the dominant factor. These findings confirm that a healthy work–life balance and strong digital competence play a crucial role in enhancing employee performance, while reskilling and employee engagement also contribute positively, albeit with relatively smaller effects.
The Influence of Government Accounting Standards and Financial Report Quality on Government Performance Accountability in Kecamatan Secanggang Silvi Dwi Utari; Oktarini Khamilah Siregar; Agus Tripriyono
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.v5i2.10515

Abstract

The purpose of this study is to determine the effect of Government Accounting Standards and the quality of financial reports on the accountability of the performance of the Secanggang District Village government. The population in this study was taken from the Secanggang District Village apparatus. The sampling technique in this study used purposive sampling with a total of 51 respondents. The analysis method used in this study discusses the independent variables against the dependent variable. The variables in this study are government accounting standards, and the quality of financial reports as the independent variable and government performance accountability as the dependent variable. The results of the study after being analyzed using SmartPLS 4 show that government accounting standards have a significant effect on government performance accountability, this is indicated by the original sample value of 0.432 (positive), the construct T-Statistic value is 4.808 (> 1.96) and the p-value is 0.000 (<0.05). The quality of financial reports has a significant effect on government performance accountability, this is indicated by the original sample value of 0.532 (positive), the construct T-Statistic value is 5.969 (> 1.96) and the p-value is 0.000 (<0.05). Government accounting standards and the quality of financial reports have a simultaneous effect on performance accountability, as indicated by the calculated F value of 82.321 and the p-value is much smaller than 0.05, namely 0.000 <0.05.
The Influence of Educational Background, Length of Business and Business Size on the Quality of Financial Reports of MSMEs in Medan Petisah District Wiwik Apriani; Dwi Saraswati; Rahima Br Purba
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.v5i2.10516

Abstract

This study aims to examine the influence of educational background, business duration, and business size on the quality of financial reports among Micro, Small, and Medium Enterprises (MSMEs) in Medan Petisah District. The research employs an associative design with a quantitative approach. The study population consists of 30 MSMEs, all of which were included as samples using a saturated sampling technique. Data were collected through questionnaires distributed to MSME owners or managers and analyzed using multiple linear regression with the aid of the SPSS program. The findings reveal that educational background and business duration do not have a significant effect on the quality of financial reports, while business size has a significant but negative influence. Taken together, these three variables significantly affect the quality of MSME financial reports. This suggests that improving the quality of MSME financial reporting requires a balance of knowledge, experience, and sufficient operational capacity.
Financial Performance Analysis Of Pt. Smartfren Telecom Tbk Using The Profitability And Solvability Ratio Approach From 2020 To 2024 Annisa Nur Ramadhani; Aulia Pasaribu; Dini Syarafina; Finanty Yolanda; M. Rafi Akbar Dirja; Priskila Tafonao; Yohana Pangaribuan; Anggi Pratama Nasution
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.v5i2.10551

Abstract

This study aims to analyze the financial performance of PT Smartfren Telecom Tbk during the period 2020–2024. The analysis is conducted using two approaches, namely profitability ratios and solvency ratios. The profitability ratios examined include Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). Meanwhile, the solvency ratios analyzed are the Debt to Asset Ratio (DAR) and the Debt to Equity Ratio (DER). This research employs a descriptive quantitative method, using secondary data obtained from the annual financial statements published by the Indonesia Stock Exchange (IDX). The results of the study indicate that the company’s profitability performance, as measured by NPM, ROA, and ROE, consistently falls into the Very Poor category. This condition is influenced by the impact of the COVID-19 pandemic and high operating expenses, although the company recorded a profit in 2022. In contrast to profitability, the solvency ratios, namely DAR and DER, show a significant improving trend, particularly in 2024, when the company successfully reduced its debt and strengthened its capital structure.
Training Needs Analysis In Competency Improvements To Support Employee Performance (Case Study Of A Logistics Company In The Field Of Ship Agency) Ma’shumah Az Zahra; Mochamad Chairul Ihsan
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.v5i2.10623

Abstract

The increasingly dynamic development of the logistics industry requires shipping agencies to have competent, adaptive human resources who are able to respond to operational complexities. However, employee training is often not fully based on actual needs in the field. This study aims to identify the training needs of employees in the Operations Department and formulate appropriate training recommendations to address competency gaps. This study uses a qualitative approach with in-depth interviews with key informants in the Operations and Human Capital Departments. The analysis concept used is Training Needs Analysis (TNA) according to McGehee and Thayer, which includes organization, operation, and individual analysis. The data was analyzed using thematic analysis through six stages with the help of NVivo software. The results of the study indicate a competency gap in soft skills and hard skills, which is influenced by high workloads, limited human resources, and the dynamics of port systems and regulations. Based on these findings, this study formulated priority training recommendations using the Eisenhower Decision Matrix to determine the urgency and importance of training. This study is expected to serve as the basis for more systematic, contextual, and sustainable training planning for shipping agencies.
The Effect Of Profitability, Liquidity, And Leverage On The Value Of Banking Sector Companies Listed On The Indonesia Stock Exchange (Idx) In 2022-2024 Sofuli Zalukhu; Riska Franita
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.v5i2.10629

Abstract

This study aims to analyze the effect of profitability, liquidity, and leverage on firm value in the banking sector listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The independent variables include profitability measured by Return on Assets (ROA), liquidity measured by the Current Ratio (CR), and leverage measured by the Debt to Equity Ratio (DER). The dependent variable is firm value, proxied by Tobin’s Q. The analytical methods used in this study include multiple linear regression, t-test, F-test, and the coefficient of determination, assisted by the SPSS software. The t-test results indicate that all independent variables have a partially significant effect on firm value. Profitability shows a t-value of 2.367 with a significance level of 0.016, liquidity shows a t-value of 2.232 with a significance level of 0.033, and leverage shows a t-value of 2.301 with a significance level of 0.003. These findings indicate that profitability, liquidity, and leverage individually contribute to increasing firm value. The F-test result shows an F-value of 5.509 with a significance level of 0.002, indicating that all independent variables simultaneously have a significant effect on firm value. The R Square value of 0.685 suggests that the three independent variables explain 68.5% of the variation in firm value, while the remaining percentage is influenced by other factors outside the research model.
The Influence of Work Experience, Competence, and Task Complexity on the Effectiveness of Accounting Information Systems Sabilah Amelia; Septi Wulandari Cahirina
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.v5i2.10642

Abstract

The effectiveness of accounting information systems is an important topic to examine, given the crucial role of these systems in supporting organizational financial decision-making. This study aims to identify factors that influence the effectiveness of accounting information systems, specifically work experience, competence, and task complexity in cooperatives in Tangerang City. This study uses a quantitative approach with a population of accounting information system users in cooperatives in Tangerang City. The sampling technique used purposive sampling, resulting in a sample of 75 respondents. Data analysis was conducted using multiple linear regression analysis with SPSS version 25 software, including validity tests, reliability tests, classical assumption tests, F test, R² test, and t-test. The results show that simultaneously work experience, competence, and task complexity have a significant effect on the effectiveness of accounting information systems with an F value of 7.582 and R² of 0.243. Partially, work experience has a significant positive effect (t=4.145; sig=0.000), while competence (t=-0.367; sig=0.715) and task complexity (t=0.188; sig=0.851) have no significant effect. These findings indicate that improving the effectiveness of accounting information systems is more influenced by user work experience in operating the system. Although competence and task complexity do not show significant effects, this indicates that user-friendly systems and practical user experience are more dominant in determining the successful implementation of accounting information systems in cooperative environments
Financial Literacy and the Indonesian Standard Quick Response Code (QRIS) Effectiveness on the Performance of MSMEs in South Jakarta Elsa Dewi Farantika; Darto Darto
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.v5i2.10646

Abstract

This study aims to analyze the effect of financial literacy and the effectiveness of using the Indonesian Standard Quick Response Code (QRIS) on the performance of Micro, Small, and Medium Enterprises (MSMEs) in South Jakarta. The research employs a quantitative approach with a correlational design. Data were collected through Likert-scale questionnaires distributed to 70 MSME owners who have adopted QRIS, selected using a purposive sampling technique. Data analysis was conducted using multiple linear regression, preceded by validity, reliability, and classical assumption tests. The results indicate that financial literacy has a positive and significant effect on MSME performance (β = 0.405; t = 3.833; p < 0.001). The effectiveness of QRIS also shows a positive and significant effect on MSME performance, with a more dominant influence (β = 0.473; t = 4.441; p < 0.001). The coefficient of determination (R²) of 0.523 indicates that financial literacy and QRIS effectiveness jointly explain 52.3 percent of the variance in MSME performance. Therefore, enhancing financial literacy and optimizing the use of QRIS are strategic factors in improving MSME performance in urban areas. This study provides empirical contributions to the MSME management literature by strengthening the role of financial literacy and digital payment systems, and it serves as a reference for policymaking in MSME development within the digital economy era.

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