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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 283 Documents
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The Effect of Financial Statement Transparency and Budget Realization Through the Village Website on the Level of Public Trust in Paya Tusam Village Attoriq, M. Yoga; Sari, Ayu Kurnia; Rioni, Yunita 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.v5i2.11120

Abstract

This study aims to analyze and empirically examine the effect of financial statement transparency and budget realization through the village website on the level of public trust in Paya Tusam Village. The background of this research is based on the importance of transparency and accountability in managing the Village Revenue and Expenditure Budget (APB Desa) to achieve good governance and reduce information asymmetry between the village government and the community. This study uses a quantitative approach with multiple linear regression analysis. The population consists of the residents of Paya Tusam Village, and the data were collected through questionnaires. The independent variables are financial statement transparency and budget realization through the village website, while the dependent variable is public trust. The results are expected to show that financial statement transparency and budget realization have a positive and significant effect on public trust, both partially and simultaneously. This research contributes to improving financial information disclosure practices and strengthening public trust in village fund management.
Financial Report Analysis to Measure the Financial Performance of the South Labuhanbatu Regional Government Almy, Mutiara Aulya; Sari, Ayu Kurnia; Arnita, Vina
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.v5i2.11121

Abstract

This study aims to assess the financial performance of the Labuhanbatu Selatan Regency Government using the fiscal independence ratio, effectiveness ratio, and efficiency ratio during the 2020–2024 period. A descriptive quantitative method was applied, utilizing secondary data obtained from the Local Government Budget Realization Report (APBD). The results indicate that the average fiscal independence ratio remained very low throughout the period, although a significant increase occurred in 2024, shifting the category to high independence. The effectiveness ratio of locally generated revenue (PAD) averaged 95.65%, indicating consistent achievement of revenue targets. However, the efficiency ratio reached an average of 376.83%, suggesting that expenditure management was not optimal. Overall, the findings highlight the need to strengthen fiscal independence, improve the consistency of PAD effectiveness, and enhance budget efficiency in future financial management.
The Effect Of Receivables Turnover, Capital Structure, Operating Costs, And Company Size On Profitability In Banking Companies Listed On The Indonesia Stock Exchange Adelia, Putri; Nasution, Nina Andriany; Sari, Meigia Nidya
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.v5i2.11122

Abstract

This study aimed to examine the effects of accounts receivable turnover, capital structure, operating costs, and firm size on profitability in banking companies listed on the Indonesia Stock Exchange. The study used secondary data obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The research data consisted of company financial statement data from 2023–2024. The study was conducted in 2025. The population of this study included all banking companies totaling 47 companies, with a sample of 41 companies, resulting in 82 rows of data used as the sample. This study employed an associative approach with quantitative data. Multiple linear regression analysis was applied using SPSS 24.0 for data processing. The results showed that accounts receivable turnover and firm size partially had a positive and significant effect on profitability, while capital structure partially had a negative and significant effect on profitability, whereas operating costs did not have a significant effect on profitability. Simultaneously, accounts receivable turnover, capital structure, operating costs, and firm size had a positive and significant effect on profitability in banking companies. Accounts receivable turnover became the most influential variable on profitability. Accounts receivable turnover, capital structure, operating costs, and firm size contributed 52.4% to profitability. Accounts receivable turnover, capital structure, operating costs, and firm size had a strong relationship with profitability.
The Influence Of Village Fund Management On Infrastructure Development In Tanjung Anom Village Situmorang, Melanti Donaria; Ramadhan, Puja Rizqy; Tripriyono, Agus
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.v5i2.11126

Abstract

This study aims to examine and analyze the influence of village fund management on infrastructure development in Tanjung Anom Village. The type of research used is associative research. The population in this study includes all residents of Tanjung Anom Village, totaling 4,303 people. The sampling technique was carried out using the probability sampling method, resulting in a sample of 98 respondents from the Tanjung Anom Village community. Data collection was carried out through observation, interviews, questionnaires, and documentation studies (literature). Data analysis was carried out using multiple linear regression, hypothesis testing, and classical assumption tests that include normality, heteroscedasticity, and multicollinearity. The results of the study indicate that village fund management has a significant influence on infrastructure development in Tanjung Anom Village.
The Influence Of Government Accounting Standards (Sap) Implementation, Good Governance, And The Use Of Information Technology On The Quality Of Financial Reports At Bpkpad Binjai City Kurniadi, Vildo Rizky; Arnita, Vina; Saputra, Hendra
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.v5i2.11205

Abstract

This study aims to examine the extent to which the implementation of SAP (Government Accounting Standards), Good Governance, and the utilization of information technology affect the quality of financial reports at the BPKPAD of Binjai City. A descriptive quantitative approach was used in this research, with a sample of 80 respondents taken from 189 employees using purposive sampling techniques. Data collection instruments included observation, questionnaires, and literature study, which were then processed using multiple linear regression techniques. The results of the data analysis show a positive and significant influence from the implementation of SAP, Good Governance, and information technology on the quality of financial reports, both partially and simultaneously.
The Influence Of Internet Banking, Mobile Banking, And Atm Usage On Financial Management Among Customers Of Bank Muamalat Kcp Binjai Siregar, Muhammad Fahri; Sucipto, Tia Novira; Chrisna, Heriyati
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.v5i2.11230

Abstract

This study aims to analyze the effect of using Internet Banking, Mobile Banking, and ATM on the financial management of customers of PT. Bank Muamalat Indonesia Tbk KCP Binjai. The research uses a quantitative approach with a survey method. The research sample consisted of 40 customers selected by saturated sampling technique. Data were collected through questionnaires and analyzed by multiple linear regression. The results showed that Internet Banking and Mobile Banking have a positive and significant effect on financial management, while ATM has no significant effect. Simultaneously, the three banking services contribute 70.7% to financial management. The implications of this research are expected to be input for Bank Muamalat in optimizing digital services to support customer financial management.
The Effect of Customer Satisfaction and Loyalty on the Financial Performance of PT Perusahaan Listrik Negara (PLN): The Role of Digital Service Systems as a Moderating Variable Syafira, Nadiah Zulfi; Maisyarah, Renny
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.v5i2.11232

Abstract

This study aims to analyze the effects of customer satisfaction and customer loyalty on the financial performance of PT PLN (Persero) with digital service systems serving as a moderating variable. Digital transformation in public services has become a critical factor in maintaining organizational competitiveness, especially in meeting evolving customer expectations for accessible and efficient services. Data were collected through surveys of PLN customers and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The results indicate that customer satisfaction has a positive and significant effect on financial performance, while customer loyalty has a highly significant and strong positive effect. Digital service systems also contribute significantly to financial performance and strengthen the influence of both customer satisfaction and customer loyalty on financial outcomes. The model’s R-Square value of 0.872 indicates a very strong explanatory power. These findings highlight the important role of digital service systems in enhancing the relationship between customer experience and financial performance. The practical implication of this study emphasizes the need for integrated digital service development to improve customer satisfaction and loyalty, thereby supporting sustainable financial performance.
The Effect of Local Government Expenditure and Economic Growth on the Poverty Rate in North Sumatra Province Ananda, Rania Rizqi; 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.v5i2.11234

Abstract

This study aims to analyze the effect of local government expenditure and economic growth on the poverty rate in North Sumatra Province during the 2020–2024 period. The data used were secondary data obtained from the Statistics Indonesia (BPS) of North Sumatra Province and the Directorate General of Fiscal Balance (DJPK). The analytical method applied was multiple linear regression. The results showed that partially, local government expenditure had a significant negative effect on the poverty rate, meaning that an increase in government expenditure could reduce poverty. Meanwhile, economic growth had no significant effect on the poverty rate. Simultaneously, both independent variables explained 89.7% of the variation in the poverty rate, while the remaining percentage was influenced by other factors outside the model. This study concludes that local government expenditure plays an important role in poverty alleviation in North Sumatra Province. Therefore, the government should improve budget allocation effectiveness in productive sectors and social programs.
The Influence Of Financial Transparency On Community Participation In The Management Of Village Funds: A Study Of Srigunting Village Samudra, Nabila Nahda Maliha; Tripriyono, Agus; Saputra, Hendra; 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.v5i2.11236

Abstract

This study examines how financial transparency influences community participation in the management of village funds in Srigunting Village. The background of this research arises from the relatively low level of community involvement in deliberation, planning, and supervision of village funds, which is presumed to be related to the delivery of financial information that is not yet fully accessible and easily understood. This study focuses on three main aspects: the level of financial transparency, the level of community participation, and the relationship between the two. Theoretically, this research is supported by the concepts of financial transparency and community participation, as well as Agency Theory and Stewardship Theory, which emphasize the importance of information disclosure in building public trust. The results indicate that the village government has provided information through public deliberations and budget reports; however, there are still limitations in how the information is presented, making it difficult for some community members to fully comprehend the reports. This condition affects the level of community involvement, suggesting that the clearer and more transparent the information.
The Effect Of Work Discipline, Work Load And Work Environment On Employee Performance Of The Tvri Public Broadcasting Institution, North Sumatra, Medan Febrianti, Melly; Samrin, Samrin; Sebayang, Saimara A.M
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.v5i2.11250

Abstract

This study examines the determinants of employee performance at LPP TVRI North Sumatra Medan, focusing on work discipline, workload, and the work environment. A total of 67 respondents, determined through proportional stratified random sampling, were selected from a population of 203 employees for this quantitative research. Primary data collected via Likert-scale questionnaires were processed using multiple linear regression analysis in IBM SPSS 26, after fulfilling the requirements of classical assumption tests and instrument testing. Empirical findings demonstrate that, both collectively and individually, work discipline, workload, and environmental factors have a significant impact on staff effectiveness. Work discipline was identified as the most influential variable. This research model exhibits high explanatory power, with an Adjusted R^2 of 0.899, indicating that 89.9% of performance fluctuations can be explained by the independent variables studied. Overall, this study provides strategic implications for management to strengthen human resource policies to foster sustainable productivity levels.

Page 27 of 29 | Total Record : 283

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