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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 283 Documents
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Analysis Of Land And Building Tax (Pbb) Contribution To Medan City's Original Regional Income (Pad) Seftina, Liza; Rioni, Yunita Sari; Azzahra, An Suci
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.v5i2.11066

Abstract

This study aims to analyze the contribution of Land and Building Tax (PBB) to the Regional Original Income (PAD) of Medan City for the 2020-2024 period. The research method uses a descriptive approach with effectiveness and contribution ratio analysis. Data were obtained from the Regional Tax and Retribution Management Agency and the Regional Finance and Asset Management Agency of Medan City. The results of the study indicate that (1) the realization of PBB revenue in general is not optimal with an average effectiveness of 80.246% and has not reached the target set in 2020-2024, although in 2021 it reached 100.45%; (2) the contribution of PBB to PAD shows a significant value with an average contribution categorized as moderate, but shows fluctuations from IDR 420.17 billion (2020) to IDR 552.72 billion (2021); (3) the decrease in the number of Tax Payable Notification Letters (SPPT) paid is influenced by internal factors (human resource capacity, administrative system) and external factors (taxpayer awareness, economic conditions). The implications of the research indicate the need for improved strategies in optimizing PBB revenue through increasing taxpayer awareness, modernizing the tax administration system, and better coordination between related agencies to support increasing the PAD of Medan City.
Analysis of the Efficiency of State-Owned Assets Management Based on Performance Indicators in Supporting Economic Growth (SDG 8) Simbolon, Gloria Kartika; Aulia, Aulia; Sari, Maya Macia
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.v5i2.11075

Abstract

This study aims to analyze the influence of State-Owned Assets (BMN) management efficiency based on performance indicators on its contribution to supporting Sustainable Development Goal (SDG) 8, particularly the aspect of employment absorption. Using a quantitative approach with panel data from 13 Ministries/Agencies for the 2021–2024 period, this research examines the influence of four main performance indicators—productivity and accountability (X1), regulatory compliance (X2), supervision effectiveness (X3), and BMN administration (X4)—on employment absorption (Y) as a proxy for SDG 8. The results of panel data regression analysis with the Fixed Effect model show that only the productivity and accountability variable (X1) has a positive and significant partial effect. However, all four indicators simultaneously have a significant influence and can explain 68.98% of the variation in employment absorption. These findings confirm that a performance-based BMN management approach, especially one focused on optimizing the economic value of assets, makes a tangible contribution to driving inclusive economic growth and job creation, in line with the SDG 8 agenda.
Analysis of Parking Tax and Parking Levy Revenue in Medan City Nasution, Elsa; Rioni, Yunita Sari; Sari, Ayu Kurnia
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.v5i2.11086

Abstract

This study analyzes parking tax revenue and its contribution to increasing Local Own-Source Revenue (PAD) of Medan City during the 2014–2018 period. The research employs a descriptive quantitative and qualitative approach to identify the tax collection system, effectiveness, constraints, and optimization efforts. Data were obtained from documentation of the Regional Tax and Retribution Management Agency (BPPRD) and in-depth interviews with officials. The findings show that parking tax revenue achievement fluctuated. Major obstacles include low taxpayer awareness, limited human resources, and weak supervision systems.
Effectiveness Of Using Accounting Information Systems At The Perumnas Simalingkar Village Office, Pancur Batu District, Deli Serdang Regency, North Sumatra Province Siregar, Adetya Rizki; Sari, Ayu Kurnia; Sucipto, Tia Novira
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.v5i2.11089

Abstract

The use of information and communication technology in the digital era is crucial in various sectors, including village government, to improve the efficiency and quality of public services. The Village Information System (SID) is designed to facilitate the management of village data, information, and services to make them more transparent, accountable, and participatory. With the SID, it is hoped that the public will have easier access to village information, and village officials will be able to work more effectively in supporting village development. Research is essentially aimed at demonstrating the truth and solving problems related to what is being studied, which is carried out using a method that is appropriate and relevant to the research objectives. According to (Sugiyono, 2021), a research method is essentially a scientific way to obtain data for specific purposes and uses. A research method is a technique or method of conducting research, related to searching, collecting, and processing data, as well as drawing conclusions or addressing existing problems in a study. To increase effectiveness, regular training for village officials on the use of AIS and basic accounting principles is needed. The development of an online-based system with adequate internet network support. Periodic evaluation of system use to ensure suitability to village needs.
The Effect Of The Implementation Of Government Accounting Standards (Sap) Pp No. 71 Of 2010 On Financial Performance At The Bpkpd Of Binjai City Septiani, Asri; Siregar, Nancy Mayriski; Rizkina, Miftha
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.v5i2.11103

Abstract

This study aims to analyze the effect of implementing Government Accounting Standards (SAP) based on Government Regulation No. 71 of 2010 on the financial performance of the Regional Financial and Revenue Management Agency (BPKPD) of Binjai City. The implementation of accrual-based SAP is an effort by the government to improve accountability, transparency, and the quality of regional financial reporting. This study uses a quantitative approach with a survey method. The research data was obtained by distributing questionnaires to 57 employees of the BPKPD of Binjai City who were directly involved in regional financial management and reporting. The data analysis techniques used included data quality testing, classical assumption testing, simple linear regression analysis, t-test, and coefficient of determination with the help of the SPSS program. The results show that the implementation of Government Accounting Standards (SAP) PP No. 71 of 2010 has not had a significant effect on the financial performance of Binjai City BPKPD. Nevertheless, the implementation of SAP still has a positive relationship and serves as a guideline in preparing financial reports that are more orderly, systematic, and in accordance with the provisions of laws and regulations. This study is expected to provide practical contributions to local governments in their efforts to improve financial management and serve as a reference for further research in the field of public sector accounting.
Analysis Of The Application Of Sales And Cash Receipt Accounting Information Systems To Internal Control In Cv. Wahana Ban Aulia, Cinta Nikita; Panggabean, Fitri Yani; Nasution, M. Irsan
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.v5i2.11105

Abstract

This study aims to analyze the implementation of sales and cash receipt accounting information systems and their impact on internal control effectiveness at CV. Wahana Ban. This research employs a descriptive qualitative approach. Data were collected through interviews, observations, and documentation related to sales procedures, cash receipts, and internal control practices within the company. The results indicate that the sales and cash receipt accounting information system at CV. Wahana Ban has been computerized and supports real-time transaction recording through the use of the Ethaner system. However, the implementation of internal control has not been fully optimal. Several weaknesses were identified, including the lack of clear segregation of duties between cash receipt and recording functions, the absence of formal documentation for inventory release from the warehouse, and the absence of regular internal audits. Based on the COSO internal control components, the control environment, control activities, and information and communication components have been implemented adequately, while risk assessment and monitoring require further improvement. This study is expected to provide useful insights for companies in enhancing accounting information systems to strengthen internal control effectiveness.
Budget Analysis Of Regional Expenditure Of The Environmental Service Of Medan City Tribowo, Danu; Nasution, Dito Aditia Darma; Supraja, Galih
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.v5i2.11106

Abstract

This study aims to analyze the effectiveness of budget utilization at the Medan City Environmental Agency during the 2022–2024 period. The research method used is descriptive quantitative, utilizing secondary data in the form of regional expenditure realization reports. The sample of this study is the budget realization report of the Medan City Environmental Agency during the 2022–2024 period. The analysis was conducted by comparing the stipulated budget and the budget realization each year to assess the effectiveness of budget utilization. The results show that the effectiveness of budget utilization fluctuated during the study period. In 2022, budget realization reached 95% of the total budget and was categorized as effective. However, in 2023 the effectiveness level decreased with realization at 86%, which was included in the fairly effective category. Furthermore, in 2024, budget realization increased to 89%, but remained in the fairly effective category.
Financial Ratio Analysis To Measure Company Financial Performance At Pt. Indofood Sukses Makmur 2020-2024 Period Gea, Delvini Andari; Chrisna, Heriyati; Panggabean, Fitri Yani
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.v5i2.11107

Abstract

This study aims to analyze the financial performance of PT. Indofood Sukses Makmur Tbk during the 2020–2024 period using financial ratio analysis, including liquidity, solvency, activity, profitability, and market value ratios. The study employed a quantitative descriptive approach with secondary data in the form of annual financial reports obtained from the company's official website and the Indonesia Stock Exchange. The analysis was conducted by comparing the company's financial ratios to industry standards and analyzing year-over-year trends. The results show that the company's liquidity and solvency performance have improved, reflecting its ability to meet short-term obligations and an increasingly stable capital structure. However, activity ratios indicate a decline in asset utilization efficiency after 2022. Furthermore, the profitability ratio, measured by Return on Equity (ROE), tends to decline, while Earnings Per Share (EPS) fluctuates. Overall, the company needs to improve operational efficiency and asset optimization to drive increased profitability and company value.
Analysis Of The Effectiveness Of Regional Budget Management In Supporting Infrastructure Development In Deli Serdang Regency Adelia, Dina; Rizkina, Miftha; Sucipto, Tia Novira
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.v5i2.11113

Abstract

This study aims to analyze the effectiveness of regional expenditure budget management in supporting infrastructure development in Deli Serdang Regency. Infrastructure development is one of the main priorities of local governments in improving public services, accelerating economic growth, and promoting equitable development. The effectiveness of regional expenditure management is an important indicator of the success of local governments in allocating and realizing budgets in accordance with established plans. This study employs a descriptive quantitative approach using secondary data derived from the Budget Realization Report (LRA) and the Regional Revenue and Expenditure Budget (APBD) of Deli Serdang Regency. The research period focuses on recent fiscal years to examine trends and performance in regional expenditure management. The analytical techniques used include the analysis of regional expenditure effectiveness ratios, infrastructure expenditure growth analysis, and the contribution of capital expenditure to total regional expenditure. The results indicate that, in general, the management of the regional expenditure budget in Deli Serdang Regency has been relatively effective. However, several constraints remain, including the dominance of operational expenditure over capital expenditure and limited realization of infrastructure budgets in certain sectors. This study is expected to contribute to local governments as an evaluation reference and as a basis for formulating more effective budget management policies to support infrastructure development in Deli Serdang Regency.
Analysis Of The Value Of Regional Revenue And Expenditure Budget (APBD) In The Bkad Of North Sumatera Utara Aliya, Farah; Ramadhan, Puja Rizqy; Nasution, Anggi Pratama
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.v5i2.11116

Abstract

This research aims to evaluate the financial performance of the Regional Financial and Asset Management Agency (BKAD) of North Sumatra from 2020 to 2024 using the Value for Money framework. The researcher applied a descriptive quantitative methodology, relying on primary and secondary data sourced from literature studies and Budget Realization Report (LRA) documentation. The study's findings indicate variations in performance across three main pillars. The effectiveness level is classified as highly satisfactory, remaining stable in the 'Effective' and 'Very Effective' categories, even reaching 276% in 2022. However, the efficiency ratio shows sharp instability, with most periods falling under the 'Inefficient' level, except for an anomaly in 2022 of 8928% triggered by low expenditure absorption. On the other hand, the economic dimension continues to improve, moving from a level of 102% ('Uneconomical') in 2020 to a range of 77-78% ('Economical') in the 2023-2024 period. In general, the BKAD of North Sumatra Province has been able to maximize revenue and control expenditure, although the synchronization of expenditure efficiency relative to income still needs to be improved.

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