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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 Accounting Information Systems Utilization At Pt Raudah Berkah Mulia To Improve Financial Efficiency And Accuracy Sembiring, Egia Mintania Sri Rezeki; Maisyarah, Renny; Saraswati, Dwi
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.v5i2.11254

Abstract

This study aims to analyze the use of an Accounting Information System (AIS) at PT Raudah Berkah Mulia to improve financial efficiency and accuracy. The research method used was a qualitative approach through interviews, observation, and documentation. The results indicate that AIS implementation can accelerate the recording process, reduce manual recording, and improve the accuracy and consistency of financial data. Although there are still technical obstacles and limited user understanding, the AIS has an overall positive impact on the company's financial efficiency and accuracy
Analisis Penerapan Pajak Pertambahan Nilai (PPN) Atas Transaksi E-Commerce Pada Platform Shopee (Studi Kasus Merchant Kalibre Di Kota Medan) Gea, Beniati; Saraswati, Dwi
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.v5i2.11261

Abstract

The rapid growth of e-commerce in Indonesia has encouraged the government to optimize tax revenue, particularly Value Added Tax (VAT) on Electronic Commerce Transactions (PMSE). This study aims to analyze the implementation of VAT on e-commerce transactions on the Shopee platform, specifically focusing on Kalibre Merchants in Medan City, and to examine the impact of VAT implementation on the merchant. This research employs a qualitative descriptive approach. Data were collected through in-depth interviews, observation, and documentation involving informants from Shopee Indonesia, PT Kalibre Indonesia, and the Regional Office of the Directorate General of Taxes in North Sumatra. The results indicate that the implementation of VAT on e-commerce transactions on the Shopee platform has been carried out in accordance with the Regulation of the Minister of Finance Number 60/PMK.03/2022, in which Shopee is designated as a VAT collector for PMSE transactions. VAT is automatically collected at the time of transaction and remitted to the government by the platform. However, differences in understanding regarding service fees and VAT components were found among consumers and merchants. The implementation of VAT has administrative implications for Kalibre Merchants but does not significantly affect sales volume, as the VAT collection mechanism is fully integrated into the platform system. This study is expected to contribute to improving tax awareness and compliance in the e-commerce sector.
Analysis Of The Effect Of Bi Rate Interest Rate Policy On Liquidity Performance Of Plantation Companies (Study At PTPN 4) Firmansyah, Didi; Maharani, Dewi; Nazliana, Lia
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.v5i2.11272

Abstract

The purpose of this study is to analyze the BI rate, inflation, and debt to equity ratio have a significant effect simultaneously on the current ratio and how the exchange rate, inflation, and current ratio have a significant effect simultaneously on the debt to equity ratio. This study uses time series data from 2009-2023 sourced from World Bank data, Bank Indonesia, and the annual report of PT. Perkebunan Nusantara with the simultaneous equation method and the Two Stage Least Square (TSLS) estimation technique. The results of the study found that in equation 1 (one) the BI rate, inflation, and debt to equity ratio variables do not have a significant effect on the current ratio of PT. Perkebunan Nusantara IV (Persero). In equation 2 (two) the exchange rate and inflation variables have a significant effect on the debt to equity ratio of PT. Perkebunan Nusantara IV (Persero). While the current ratio variable does not have a significant effect on the debt to equity ratio of PT. Perkebunan Nusantara IV (Persero).
The Influence of Audit Quality and Internal Audit Control on Earnings Management in Manufacturing Companies in the Consumer Non-Cyclical Sector Listed on the Indonesia Stock Exchange Siregar, Aulia Nurannisya; Chrisna, Heriyati; Taufiq, Maf’ul
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.v5i2.11278

Abstract

The main objective of this study is to analyze the impact of audit quality and internal audit control on earnings management practices. The focus of the observation is on manufacturing companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX). The research method applied is a quantitative approach, using multiple linear regression analysis techniques with SPSS software. Data was collected from eight companies that met the purposive sampling criteria: The research findings indicate the following: Audit Quality (X1): Based on the t-test, the significance value obtained is 0.162 (> 0.05). This indicates that audit quality does not have a significant effect on earnings management. Internal Audit Control (X2): The t-test resulted in a significance value of 0.936 (> 0.05). This means that internal audit control does not have a significant effect on earnings management. Simultaneous Test (F-test): The significance level is 0.337 (> 0.05). Thus, collectively, audit quality and internal audit control do not have a significant influence on earnings management.
Analysis of the Pematang Siantar City Government's Financial Report From the Perspective of Government Accounting Standards Sitompul, Gress; Irawan, Irawan; Darma, Dito Aditia; Sari, Ayu Kuria
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.v5i2.11279

Abstract

This study aims to analyze the financial statements of the Pematang Siantar City Government for the 2020–2024 period in terms of the application of Government Accounting Standards (SAP) and assess regional financial performance through effectiveness, efficiency, and fiscal independence ratios. This study uses a quantitative descriptive approach with secondary data in the form of the Pematang Siantar City Regional Government Financial Report (LKPD) for 2020– 2024. Data analysis techniques used include regional financial ratio analysis and analysis of the suitability of financial statement presentation based on Government Regulation No. 71 of 2010 concerning Government Accounting Standards. The results of the study indicate that the implementation of SAP in the Pematang Siantar City Government has generally been carried out in accordance with the provisions, but there are still several weaknesses in the aspects of effectiveness and efficiency of regional financial management. The level of effectiveness of Regional Original Revenue (PAD) shows fluctuations and tends to decrease in certain years, while the level of regional spending efficiency is still not optimal. In addition, the level of regional fiscal independence is still relatively low, reflecting a high dependence on transfer funds from the central government. This study is expected to serve as evaluation material for regional governments in improving the quality of financial management as well as the transparency and accountability of regional financial reports. Keywords: Government Accounting Standards, Regional Financial Statements, Effectiveness, Efficiency, Fiscal Independence
The Effect of Accrual-Based Government Accounting Standards Implementation on the Quality of Financial Reporting with Regional Apparatus Organizational Commitment as a Moderating Variable in Serdang Bedagai Regency Government Napitupulu, Juni Yanti; Nasution, Dito Aditia Darma; Tripriyono, Agus
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i3.11287

Abstract

This study aims to examine the determinants of accrual-based Government Accounting Standards (GAS) implementation and to empirically test the role of Organizational Commitment of Regional Government Organizations (Organisasi Perangkat Daerah/OPD) as a moderating variable in the context of local government. The study was conducted across 30 OPDs in Serdang Bedagai Regency and involved 180 financial management officers as respondents. A quantitative approach was employed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results indicate that Human Resources, Supporting Facilities, Compliance with Laws and Regulations, Government Internal Control System (GICS), Understanding of Accrual-Based GAS, Employee Motivation, and Manual Application of Accrual-Based GAS have positive and significant effects on the implementation of accrual-based GAS. The structural model demonstrates strong explanatory power, with an R² value of 0.762, indicating that 76.2% of the variance in accrual-based GAS implementation is explained by the variables included in the model. Organizational Commitment exhibits the strongest direct effect and serves as the most dominant predictor in the model. Furthermore, the moderation analysis reveals that Organizational Commitment significantly strengthens most of the relationships between the independent variables and accrual-based GAS implementation, except for one non-significant moderating relationship. This finding suggests that the moderating role of Organizational Commitment is selective and context-dependent, as certain aspects of accrual-based GAS implementation are more strongly influenced by individual capacities of public officials—such as technical competence, intrinsic motivation, and work experience—than by organizational structural factors. This study contributes to the public sector accounting literature by demonstrating that Organizational Commitment functions as a strategic integrator that aligns individual, technical, and regulatory factors in achieving accountable and accrual-based local government financial management
Digital Economic Transformation and its Implications for Monetary Economic Policy in Indonesia Chandra, David; Nasution, Lia Nazliana
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i3.11295

Abstract

This study aims to analyze the effect of digital economic transformation on inflation in Indonesia. The indicators of digital economic transformation examined in this study include internet penetration, digital transactions/e-commerce, the use of digital financial services, national digital economic value, and digital financial infrastructure. This research employs a quantitative approach with an associative research design. The data used are secondary time-series data covering the period 2019–2024, obtained from the Central Bureau of Statistics (BPS), Bank Indonesia, the Financial Services Authority (OJK), the Ministry of Communication and Information Technology, as well as reports from the World Bank and Google–Temasek–Bain. The analytical method applied is multiple linear regression. The results show that, partially, internet penetration has a negative and significant effect on inflation, indicating that increased internet access enhances market efficiency and contributes to lower inflation. In contrast, digital transactions/e-commerce have a positive and significant effect on inflation, reflecting increased consumer demand through digital platforms. Meanwhile, the use of digital financial services, national digital economic value, and digital financial infrastructure do not have a significant effect on inflation. Simultaneously, the variables of digital economic transformation do not significantly affect inflation. The adjusted R-square value of 0.519 indicates that the model explains 51.9 percent of inflation variation, while the remaining variation is influenced by other macroeconomic factors.
From Story to Sale: The Mediating Role of Comsumer Enggagement in Short Video Marketing at Petro’s Coffee S, Sebrina; Erwansyah, Erwansyah; Widodo, Slamet
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i3.11300

Abstract

The rapid advancement of digitalization has transformed marketing strategies in Indonesia’s food and beverage (F&B) industry, with short video marketing emerging as a key approach to reaching modern consumers. This study aims to examine the effect of short video marketing on consumers’ purchase intention, with consumer engagement serving as a mediating variable among Petro’s Coffee customers. A quantitative approach was employed using a cross-sectional survey design involving 150 respondents aged 18–45 years who had been exposed to Petro’s Coffee short video content within the past three months. Data were collected through an online questionnaire using a five-point Likert scale and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The theoretical foundation of this study integrates the Stimulus–Organism–Response (S-O-R) framework to explain the psychological mechanisms underlying consumer responses. The results indicate that short video marketing has a positive and significant effect on consumer engagement, consumer engagement positively and significantly influences purchase intention, and consumer engagement significantly mediates the relationship between short video marketing and purchase intention. These findings highlight consumer engagement as a key mechanism in translating short video marketing stimuli into consumers’ behavioral responses. Practically, this study provides strategic implications for F&B industry practitioners in optimizing short video marketing by strengthening consumer engagement to enhance purchase intention
Building Brand Identity and Digital Marketing for the MSME Coffee Shop Petro’s Coffee Relevant to Gen Z and Millennials in Dairi Sidikalang Tarigan, Ester Petronella; Rossanty, Yossie; Pane, Dewi Nurmasari
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i3.11301

Abstract

Brand identity is a crucial factor in shaping consumer perceptions and product differentiation in competitive markets. This study investigates the effects of brand identity and digital marketing on visit intention and purchase decision among Generation Z and Millennial consumers at a local coffee SME (PETRO’S COFFEE) in Sidikalang, Indonesia, with electronic word of mouth (e-WOM) as a mediating variable. A quantitative explanatory approach was employed using purposive sampling, resulting in 117 valid respondents who had made purchases within the last six months. Data were collected through a five-point Likert-scale questionnaire and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results reveal that brand identity has a positive and significant effect on visit intention, while digital marketing significantly influences purchase decision both directly and indirectly through e-WOM. The mediating role of e-WOM indicates that online reviews and consumer-generated recommendations strengthen the effectiveness of digital marketing communication. The coefficient of determination values demonstrate moderate to strong predictive power of the proposed model. This study contributes to the branding and digital marketing literature by providing empirical evidence from local coffee SMEs in non-metropolitan areas. Practically, the findings offer strategic insights for SME owners to integrate strong brand identity with digital marketing initiatives to engage younger consumers more effectively
Analysis Of Budget Performance Regional Revenue And Expenditure (APBD) In The Province Of North Sumatra Sinaga, Beatric Krisnanadayanti; Susilawaty, Tengku Eka
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i3.11362

Abstract

This study aims to evaluate the performance of the Regional Revenue and Expenditure Budget (APBD) of North Sumatra Province during 2021–2024 using financial ratios, namely effectiveness, efficiency, independence, and growth. The data were obtained from APBD reports published by the Directorate General of Fiscal Balance, Ministry of Finance. The findings reveal that the effectiveness ratio of regional revenue declined, shifting from the “very effective” category in 2021– 2022 to “quite effective” in 2023 and “less effective” in 2024. The efficiency ratio of regional expenditure remained consistently below 100%, indicating relatively controlled budget use, although some programs were not fully implemented. Fiscal independence is still low, as the contribution of Local Own-Source Revenue (PAD) to total revenue ranged only between 25–50%, reflecting high reliance on central government transfers. The growth ratio of PAD fluctuated, with a sharp increase in 2022 but a decline in 2023 and 2024. Overall, the APBD of North Sumatra Province demonstrates good expenditure efficiency but faces significant challenges in revenue effectiveness, PAD growth, and fiscal independence.

Page 28 of 29 | Total Record : 283

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