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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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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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Evaluation Of The Myorion Application Implementation In The Accounting Information System Of PT Guna Bangun Jaya Medan Trisha Debbie Sanora Gultom; An Azzahra Azzahra; Nur Aliah
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.v5i2.10966

Abstract

This study aims to evaluate the implementation of the MyOrion application as an Enterprise Resource Planning (ERP)–based accounting information system at PT Guna Bangun Jaya Medan. The evaluation assesses the success of the system in supporting the company’s accounting processes using the DeLone and McLean information systems success model, which consists of system quality, information quality, service quality, system use, user satisfaction, and net benefits. This study employs a qualitative descriptive approach. Data were collected through observations, interviews, and documentation involving system users and relevant stakeholders within the company. The findings indicate that the MyOrion application has been implemented effectively and is able to integrate sales, inventory, distribution, and financial recording processes in real time. The system contributes positively to operational efficiency and the accuracy of accounting information. However, several challenges remain, particularly related to users’ understanding of the system and technical stability issues. This study provides evaluative insights and practical implications for improving the effectiveness of ERP-based accounting information systems.
Profitability Ratio Analysis to Measure the Financial Performance of PT. Fajar Benua Indopack Medan Branch During and After the COVID- 19 Pandemic Tengku Narasiya Adiza; Rahima Br Purba; Noviani Noviani
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.v5i2.10968

Abstract

This study analyzed profitability ratios as indicators of the financial performance of PT. Fajar Benua Indopack Medan Branch during and after the COVID‑19 pandemic. The method used was a descriptive-analytical quantitative approach with a longitudinal case study covering the period 2020–2024. The variables analyzed included Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The results showed a significant decline in all three ratios during the pandemic due to operational disruptions, market demand fluctuations, and increased costs; however, the post-pandemic period indicated gradual recovery. These findings highlighted the importance of asset and capital management, as well as adaptive operational strategies to face external pressures. The profitability ratio analysis provided a comprehensive overview of operational efficiency, crisis response, and the company’s readiness during the recovery phase. This study provided a basis for management to plan strategically, make data-driven decisions, and improve sustainable profitability in the future.
The Influence of Business Risk and Company Size on Capital Structure in Industrial Sector Companies Listed on the Indonesian Stock Exchange Tanti Septiani BR Sembiring; 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.v5i2.10969

Abstract

The goal of this study is to investigate the impact that business risk and company size have on the capital structure of industrial businesses that are listed on the Indonesia Stock Exchange between the years 2021 and 2024 on the Indonesia Stock Exchange. For the purpose of capital structure, the Basic Earnings Power Ratio (BEPR) is used to assess risk, the Natural Logarithm (LN) is used to assess the size of the organization, and the Debt to Equity Ratio (DER) is used to do capital structure analysis. In this particular study, a quantitative approach was taken, and the statistical software that was utilized for the analysis was SPSS version 27. The research objectives were met by 27 different companies, and samples obtained were from them through the use of purposeful sampling. Compared to 0.05, the significant value of the t-test, which is 0.301, is higher. The t-table value of 1.98282 is exceeded by the estimated value of -1.038, which is lower than the t-table value. It may be derived from this that the capital structure is not significantly impacted by the risk that the business faces. Nevertheless, this does not apply to the size of the company. This is demonstrated by a significance value of 0.001 and a calculated t-value of 3.319, both of which are higher than the value of 1.98282 that is seen in the t-table statistic. Meanwhile, the capital structure of a firm is positively and significantly impacted by both the growth of the organization and the risks that it faces. There is a significant difference between the F-value of 5.685 and the F-table value of 3.08, with the sig. value being 0.005. According to the adjusted R-Square value of 0.081, the variance in capital structure may be explained by business risk and firm size to the extent of up to 8.1% of the total variation. On the other hand, 91.9% of this variation consisted of additional factors that were not investigated.
Analysis of the Imbalance of Regional Income Components in Binjai City Using the Regional Financial Ratio Approach Sri Risqi Widiyanti; Vina Arnita; 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.v5i2.10973

Abstract

Regional revenue is a fundamental financial resource reflecting fiscal capacity and supporting the implementation of regional autonomy and sustainable development. The composition and balance of regional revenue components—local own-source revenue, transfer revenue, and other legitimate regional revenues—determine a region’s level of fiscal independence. In practice, many local governments experience structural revenue imbalances due to high dependence on central government transfers. This study examines the development and degree of imbalance among regional revenue components in Binjai City during the 2020–2024 period. The research adopts a descriptive quantitative approach using secondary data from budget realization reports obtained through the Regional Budget Data Portal of the Directorate General of Fiscal Balance. Data are analyzed using growth ratios and contribution ratios to assess revenue dynamics, fiscal dependence, and revenue structure. The findings reveal that local own-source revenue shows fluctuating growth and contributes relatively little to total regional revenue. Transfer revenue consistently dominates the revenue structure, while other legitimate regional revenues exhibit high volatility and a declining contribution trend. These results indicate that Binjai City’s fiscal independence remains low and that imbalances in regional revenue composition persist.
Analysis of Public Information Systems on The Quality of Public Services in Asam Kumbang Village, Medan Selayang District Sitta Mutia Rizkya; Yunita Sari Rioni; Ayu Kurnia Sari
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.v5i2.10974

Abstract

This study aims to analyze the application of public information systems in improving the quality of public services in Asam Kumbang Village, Medan Selayang District. The method used is descriptive qualitative through observation, interviews, and documentation of officials and the community. The results of the study show that the use of public information systems, such as computers and social media (WhatsApp, Instagram, TikTok, and Facebook), has helped speed up the service process and increase information transparency. However, its implementation is not yet optimal due to unstable internet connections, limited technological facilities, and the continued use of manual/face-to-face methods. Overall, the public information system contributes positively to the efficiency and openness of services, but infrastructure and human resource capacity need to be improved so that public services become more effective and accountable.
Implementation Of The Principle Of Good Governance Responsibility In Improving Public Services At The Office Of The Lurah Of Simardan Island Sila Insan Tikayani; Irawan Irawan; Ayu Kurnia Sari
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.v5i2.10986

Abstract

One of the main benchmarks for the successful implementation of good governance principles at the local level is the availability of responsive public services. This study aims to apply the principle of responsibility to improve public services at the Simardan Island Village Office, Tanjung Balai City. The method used is a descriptive qualitative approach, with data collection through in-depth interviews, field observations, and documentation studies. The research informants included the village head, service staff, the community, and residents who received services. The research findings revealed that the implementation of the principle of responsiveness at the Simardan Island Village Office has been implemented, but has not reached an optimal level, as evidenced by the ongoing complaint handling, limited human resources, and the unavailability of a digital technology- based complaint system. Factors supporting the implementation of responsibility include commitment from leaders and a good attitude of cooperation from staff, while inhibiting factors include limited facilities and infrastructure and low community participation. This study concludes that improving staff capabilities and the use of information technology are important strategic steps to improve public service accountability at the village level.
Analysis of the Implementation of Accounting Information Systems on Fund Management and the Improvement of Healthcare Service Quality at Putri Hijau Level II Hospital Sayyida Nabila; Agus Tripriyono; Yunita Sari Rioni
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.v5i2.10987

Abstract

The implementation of an Accounting Information System through the Agency-Level Financial Application (SAKTI) plays a strategic role in enhancing efficiency, transparency, and accountability in public hospital fund management. This study aims to analyze the implementation of SAKTI and its impact on fund management effectiveness and healthcare service quality at Putri Hijau Level II Hospital. A descriptive qualitative method with a case study approach was employed. Data were collected through in-depth interviews, observation, and documentation from purposively selected informants, including financial staff, medical personnel, and patients. The results show that the implementation of SAKTI is effective, characterized by increased recording efficiency, accelerated data reconciliation, and increased transparency and accuracy of financial reports directly connected to the Ministry of Finance. The effectiveness of fund management has a positive impact on accelerated administration, smooth distribution of drugs and medical devices, and increased patient satisfaction. Despite technical constraints and resource limitations, the implementation of SAKTI has made a significant contribution to financial management and healthcare service quality at Putri Hijau Level II Hospital.
Analysis of Public Perception Regarding Public Service Information in Helvetia Village Risda Mega Riana Br Sembiring; Miftha Rizkina; Ayu Kurnia Sari
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.v5i2.10990

Abstract

This study aims to analyze public perception regarding the effectiveness of public service information delivery in Helvetia Village through a hybrid information system (announcement boards and WhatsApp) based on the Good Governance framework (Transparency and Accountability). The method used is descriptive qualitative with triangulation data collection techniques including in-depth interviews, observation, and documentation. The results indicate that public perception of the information delivery system tends to be poor, triggering the "back-and-forth" (bolak-balik) phenomenon among residents. This failure is caused by two structural factors: transparency failure because the system does not provide specific-situational information content, and an accountability crisis due to the inconsistency of officials in fulfilling post-service follow-up promises. The value of this research lies in identifying that service effectiveness depends not only on media availability but on the quality of substantive content and the certainty of service process accountability. This study contributes to village-level officials in designing more responsive public communication strategies.
The Effect of Educational Background and Work Experience on Employee Performance at PT. Raflesia Alam Sejahtera Bengkulu Branch Shintia Putri Sarmauli Manurung; Ahmad Soleh; 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.v5i2.10991

Abstract

Every company needs to pay attention to factors that can affect employee performance, such as educational background and work experience. Employee performance is an action taken by employees in carrying out the work assigned by the company. The purpose of this study is to determine whether educational background and work experience have a significant simultaneous effect on employee performance at PT. Raflesia Alam Sejahtera, Bengkulu Branch. This study is quantitative in nature, using association (intercorrelation) with research based on positivist philosophy to examine a specific population and sample. The data collection method in this study used a questionnaire technique, with a sample of 30 respondents. The results of this study show that the multiple linear regression is Y = -10.820 + 0.686 X1 + 0.547 X2 + 2.620. Where the coefficient has a positive and significant value, it means that there is a positive or unidirectional correlation between the variables of Educational Background (X1) and Work Experience (X2) in determining employee performance. The results of the educational background variable test show that t count 2.710 > t table 1.701 and significance 0.012 < 0.05, so the results of Ha hypothesis are accepted and Ho is rejected, meaning that educational background has a positive and significant effect on employee performance. The results of the work experience variable test show that t count 2.423>t table 1.701 and significance 0.022<0.05, so the results of Ha hypothesis are accepted and Ho is rejected, meaning that work experience has a positive and significant effect on employee performance. Based on a comparison of Fcount value with F table value, the value of Fcount is greater than Ftable, namely 155.025> 3.35, so it can be concluded that the hypothesis is accepted, meaning that there is a simultaneous influence between educational background (X1) and work experience (X2), which significantly contributes to employee performance. This is evident at a significance level of 0.000 < 0.05.
Fiscal Reconciliation Analysis In The Calculation Of Article 23 Income Tax Obliged To Pt. Dipo International Pahala Otomotif Rifqy Cheviandri; Yunita Sari Rioni; Junawan Junawan
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.v5i2.10995

Abstract

This research aims to explain how the reconciliation of income tax article 23 at PT Dipo Internasional Pahala Otomotif. The method used is qualitative descriptive with interview techniques, data classification, comparative analysis and conclusion drawn. This research used company data and archives as a basis for identification to find out whether or not there are differences in fiscal treatment that affect the amount of income tax article 23 payable. The results of this study show how various treatments that apply to fiscal and commercial reports greatly affect the calculation of Income Tax Article 23 and explain that reconciliation is an important part of every transaction activity of a company to monitor it in order to avoid the risk of sanctions. Then the fiscal reconciliation of PT Dipo Internasional Pahala Otomotif is considered to be quite good in accordance with the general provisions of taxation.

Page 24 of 24 | Total Record : 240

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