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 240 Documents
 20   21   22   23   24 
The Implementation Of Sak Emkm In The Preparation Of Financial Statements At Rumah Barbershop Msme Azwan Bastian; Muhammad Ihsan Rangkuti; Handriyani Dwilita
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.v5i2.10670

Abstract

This study aims to apply the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the preparation of financial statements for Rumah Barbershop MSMEs in South Binjai. Currently, the financial recording practices are still basic and limited to cash inflows and outflows, which prevents business owners from accurately identifying their financial position and profit or loss. This research employs a qualitative method with a descriptive approach through observation, interviews, and documentation. The findings indicate that Rumah Barbershop MSMEs have not implemented SAK EMKM due to limited accounting knowledge and resource constraints. Through transaction data analysis, this study prepares financial position statements, income statements, and notes to the financial statements in accordance with SAK EMKM. The implementation of this standard is expected to improve the quality of financial information, support more informed decision-making, and assist MSMEs in managing their businesses more effectively and sustainably.
Determinan Taxpayer Compliance dengan Understanding of taxation rules Sebagai Variable Moderasi Muhammad Faris Zharfan; Siti Hartinah
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.v5i2.10676

Abstract

This study aims to analyze the effect of tax system modernization, tax socialization activities, and tax services on taxpayer compliance, with understanding of taxation rules as a moderating variable. The study was conducted on taxpayers registered at the Pondok Aren Tax Office (KPP) in South Tangerang. The research method used was a quantitative approach with data collection techniques through questionnaires and analyzed using Partial Least Square - Structural Equation Modeling (PLS-SEM). The results showed that the modernization of the taxation system had a positive effect on taxpayer compliance, while taxation socialization activities and fiscal services had no effect on taxpayer compliance. In addition, understanding of taxation rules was found to have a significant effect on taxpayer compliance, but was not able to moderate the relationship between modernization of the taxation system, taxation socialization activities, and fiscal services with taxpayer compliance. These findings indicate that increasing taxpayers' understanding of taxation regulations can strengthen compliance levels. This study is expected to contribute to the development of taxation literature and serve as a consideration for tax authorities in formulating strategies to improve taxpayer compliance.
Peran Umkm Dalam Mendorong Pertumbuhan Ekonomi Bisnis Pada Kelurahan Betungan Kota Bengkulu) Nadia Syaputri syaputri; Yuni Herlina; Mimpira Haryono
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.v5i2.10723

Abstract

This study aims to analyze the role of Micro, Small, and Medium Enterprises (MSMEs) in driving economic growth in Betungan Village, Bengkulu City. The study used a qualitative approach with descriptive methods. Data were collected through observation, interviews, and documentation, then analyzed qualitatively and descriptively. The results indicate that MSMEs play a role in increasing community income, creating jobs, and driving local economic activity, despite still facing challenges in capital and marketing. It is concluded that MSMEs are the driving force of the local business economy in Betungan Village, Bengkulu City.
Evaluasi Ketepatan Pengelolaan Diskon & Promo Dalam Laporan Keuangan Pada Alfamidi Hamid Rinaldo Zebua; Dedi Irawan Zebua; Serniati Zebua; Kurniawan Sarototonafo Zai
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.v5i2.10806

Abstract

In the modern retail industry, discounts and promotions at Alfamidi aim to increase sales and customer loyalty. However, improper recording can affect revenue, profit and loss, and marketing expenses. Discrepancies were found between shelf prices and cashier (POS) system prices, as well as weaknesses in internal control. An evaluation is therefore necessary to ensure that promotional management complies with Financial Accounting Standards (SAK), remains accurate, and does not cause distortions in financial statements or financial losses for the company.This research uses a qualitative method to gain an in-depth understanding of discount and promotion management at Alfamidi. The study was conducted at the store located on Jalan Diponegoro No. 03, Gunungsitoli, with primary data obtained through interviews and observations. The analysis was carried out using a descriptive qualitative approach through data reduction, data presentation, and conclusion drawing to ensure validity and to describe the structure of financial statement recording.The results show that discount and promotion management follows structured procedures, starting from marketing proposals, financial verification, to implementation in accordance with standard operating procedures (SOP). The recording refers to PSAK 23 and PSAK 1 issued by the Ikatan Akuntan Indonesia, supported by proper documentation and an ERP system. Challenges include delays in data input and differences in perception regarding classification. Daily monitoring, internal audits, data reconciliation, and ERP utilization serve as solutions to improve the accuracy and transparency of financial statements.The conclusion indicates that Alfamidi has structured procedures for discounts and promotions, with recording practices aligned with PSAK 23 and PSAK 1, although technical and coordination challenges remain. Improvements are needed through stronger internal controls and training. Future research is suggested to expand resources, deepen documentation analysis, identify constraints in greater detail, apply mixed methods, and broaden research objects to obtain more comprehensive and valid results.
Pengaruh Beban Kerja, Lingkungan Kerja, Komunikasi Terhadap Kinerja Karyawan KUD Sumber Barokah Kabupaten Musi Banyuasin Umi Monirotul Badriyah; Yusro Hakimah
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.v5i2.10876

Abstract

The researchers in this study aimed to examine how well employees of the Sumber Barokah Cooperative (KUD) in Musi Banyuasin Regency manage their workload, their perceptions of working conditions, and their communication with each other. This study used quantitative methods and a descriptive approach. All KUD Sumber Barokah personnel constituted the study population, and 49 participants were randomly selected using a saturated sampling technique. IBM SPSS 26 software was used to analyze the data using multiple linear regression analysis. The results showed that employee performance was positively influenced by communication, work environment, and workload. Employee performance was significantly influenced by the work environment and communication, but workload also had a significant negative influence. These results emphasize the importance of good communication, a positive work atmosphere, and effective work management in improving employee performance.
Penerapan Sistem Akuntansi Barang Jaminan dan Prosedur Akuntansi Pelunasan Gadai pada Pegadaian Kota Gunungsitoli Kurniawan Sarototonafo Zai
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.v5i2.10939

Abstract

A problem at PT. Pegadaian in Gunungsitoli City is the lack of understanding of the accounting system among employees. This is because some employees still lack an understanding of the accounting system, particularly when it is applied to the receipt and disbursement of collateral, and managers in decision-making. This requires more open internal and external relationships, and it is necessary to improve customer understanding of how the collateral receipt and disbursement system actually works. Many customers still lack a comprehensive understanding of the collateral receipt and disbursement system.The purpose of this study was to determine the implementation of the collateral accounting system and the accounting system for pawn repayment at the Gunungsitoli City pawnshop.Data collection techniques used interviews, observation, and desk research. The research used qualitative research. The sampling technique used saturated sampling, with a sample size of 20 employees from the total number of employees at the Gunungsitoli branch of the pawnshop.The results indicate that the implementation of the collateral receipt and pawn repayment system, specifically the disbursement of collateral, at PT. Pegadaian (Persero) Gunungsitoli branch is designed in such a way that it has a simple, easy-to-understand procedure, with minimal involvement of multiple departments. Documents are crucial to implementing a pawn accounting system because they serve as archives. The documents used at the Gunungsitoli branch of PT Pegadaian Persero partially meet the requirements and are complete enough to record collateral disbursement transactions.
Pengaruh Komunikasi terhadap Efektivitas Kerja Karyawan pada PT. Maju Bersama Gunungsitoli Jeliswan Berkat Iman Jaya Gea
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.v5i2.10952

Abstract

This study aims to describe the influence of communication on employee work effectiveness at PT. Maju Bersama Gunungsitoli. This study is motivated by suboptimal employee communication and the importance of effective communication to encourage effective and efficient employee work. This study uses a descriptive quantitative approach. The subjects of the study were 15 employees of PT. Maju Bersama Gunungsitoli who were selected using total sampling or saturated sampling techniques. Data collection techniques were carried out through library research and field research, namely observation and questionnaire distribution. Data analysis was carried out through classical assumption tests including validity and reliability tests, correlation coefficient tests, determination coefficient tests and hypothesis tests. The results of the study indicate that communication has a positive contribution or has a positive effect on employee work effectiveness. This is evidenced by the results of the hypothesis test which shows a calculated t value greater than the t table (3.207 > 2.160). In addition, the results of the determination coefficient test show that the influence of communication on employee work effectiveness is obtained by 41%. These results are understood that communication makes a significant contribution to employee work effectiveness. However, there are other potential factors influencing employee work effectiveness, amounting to 59%, that were not examined in this study. These factors could include work motivation, leadership, the work environment, work discipline, and other organizational factors.
Financial Performance Analysis of Regency and City Governments in North Sumatera Yosephine Magdalena Sipahutar; Irawan Irawan; Tia Novira Sucipto
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.v5i2.10962

Abstract

This study analyzes the financial performance of local governments in North Sumatra— specifically Medan City, Binjai City, Toba Regency, Simalungun Regency, and Deli Serdang Regency—based on the independence, effectiveness, and efficiency ratios of locally generated revenue (PAD) for the period 2020–2024. Using a descriptive quantitative method with data sourced from the Regional Budget Realization Reports, the findings indicate that fiscal independence across all regions remains low to very low, although several areas show a gradual upward trend. The PAD effectiveness ratio generally falls within the effective to highly effective categories, reflecting the regions’ ability to meet revenue targets. However, the efficiency ratio indicates inefficiency in most years, suggesting that regional spending is not aligned with the capacity of PAD. Overall, the study highlights the need to strengthen PAD and improve budget efficiency in order to enhance the financial performance of local governments.
Analysis of Liquidity, Solvency, and Profitability Ratios to Assess Financial Performance at PT. Garuda Indonesia (Persero), Tbk Yohana Chelsea T. Hebber; M. Irsan Nasution; Handriyani Dwilita
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.v5i2.10963

Abstract

This study aims to analyze the financial performance of PT Garuda Indonesia (Persero) Tbk for the 2019–2024 period using liquidity, solvency, and profitability ratios. The research method used is descriptive quantitative with secondary data in the form of annual financial reports. The results show that Garuda Indonesia's financial performance during this period is classified as unhealthy. Liquidity ratios (Current Ratio and Quick Ratio) are consistently below industry standards, indicating the company's inability to meet short-term obligations. Solvency ratios (Debt to Asset Ratio and Debt to Equity Ratio) are also in the poor category, indicating the company's high dependence on debt funding and an unbalanced capital structure. Meanwhile, profitability ratios (Net Profit Margin, Return on Investment, and Return on Equity) have fluctuated significantly, with averages far below industry standards, except in 2022, which showed a brief recovery. It is concluded that PT Garuda Indonesia is experiencing serious financial pressure. Therefore, it is recommended that the company implement operational efficiency, debt restructuring, and asset optimization to improve liquidity, solvency, and profitability.
Financial Ratio Analysis As An Instrument For Evaluating The Financial Performance Of The Padang City Drinking Air Resources In Optimizing Fund Management Umniati Khairunnisa; Nur Aliah; Dwi Saraswati
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.v5i2.10965

Abstract

This study aims to evaluate the financial performance of Perumda Air Minum Kota Padang through financial ratio analysis as an instrument to optimize the company's fund management. Using a descriptive quantitative approach, this research analyzes financial report data from 2022 to 2024, focusing on liquidity, solvency, profitability, activity, and operational ratios based on the standards of the Minister of Home Affairs Decree Number 47 of 1999. The results indicate that the company's financial performance falls into the "Good" category, with key strengths in low-risk solvency and high receivables collection effectiveness, but weaknesses in suboptimal profitability and operational efficiency influenced by high costs and water loss levels. The value of this research lies in providing strategic recommendations to enhance cost control, accelerate collection, and reduce water loss, thereby supporting operational sustainability and public services. Financial ratio analysis proves effective as an evaluation tool that aids management in decision-making for fund optimization.

Page 23 of 24 | Total Record : 240

 20   21   22   23   24 

Filter by Year

2022 2026


Reset
Filter By Issues
All Issue Vol 5 No 2 (2026): April 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