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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 354 Documents
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The Effect of Audit Fees, Audit Tenure, and Gender on Audit Quality in Consumer Goods Companies Listed on the Indonesian Stock Exchange (2020–2024) Dwi Dinda Nur’arifah; Dwi Saraswati; Tia Novira Sucipto
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.v5i3.11365

Abstract

This study aims to determine the effect of Audit Fee, Audit Tenure, and Gender on Audit Quality of Consumer Goods Industry Companies Listed on the Indonesia Stock Exchange for the 2020-2024 Period. Data is taken from www.idx.co.id. The population in this study was 29 companies with a sample of 48 companies. Sampling and determination of sample size in this study were carried out using a purposive sampling method, selecting 34 consumer goods sector manufacturing companies that met the criteria as samples. This research approach uses logistic regression analysis of data processed with the SPSS 23 application. Data from this study uses secondary data in the form of Company financial reports officially published by the Indonesia Stock Exchange (IDX). Based on the results of the study, it can be concluded that the Audit Fee variable has a positive effect on audit quality, Audit Tenure has no effect on Audit Quality, Gender has a positive effect on audit quality, simultaneously Audit Fee, Audit Tenure and Gender affect audit quality. Only 44.3% of the dependent variable can be explained by the variability of the independent variables, while the remaining 55.7% is explained by other variables not used in this study.
Analysis of the Efficiency and Effectiveness of Regional Spending in Improving the Quality of Public Services in the Medan City Regional Government for the 2023-2024 Fiscal Year Marlina Marlina; Suci Azzahra; Vina Arnita
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.v5i3.11372

Abstract

This study analyzes the efficiency and effectiveness of regional government expenditure in improving the quality of public services in the Government of Medan City for the 2023–2024 fiscal years. The objectives of this study are: (1) to measure the level of efficiency in the use of regional budgets for the provision of public services, (2) to assess the effectiveness of expenditure realization in achieving public service performance indicators, and (3) to provide policy recommendations to improve budget management performance. Quantitative analysis is conducted through document analysis of the Regional Revenue and Expenditure Budget (APBD) and expenditure realization for 2023–2024, calculation of efficiency ratios (comparison between budget inputs and service output indicators), and effectiveness analysis based on the achievement of Public Service Performance Indicators (PSPI) and regional performance targets. Qualitative analysis complements the quantitative findings through structured interviews with budget management officials and service users, as well as case studies of several strategic agencies, including health, education, licensing, and infrastructure sectors. The results indicate that, in aggregate, Medan City’s regional expenditure during the 2023–2024 period demonstrates a moderate level of efficiency. Certain sectors, such as health and education, are relatively efficient in converting budget allocations into service outputs, while infrastructure and licensing sectors still exhibit inefficiencies or unfocused expenditure realization. In terms of effectiveness, improvements in public service quality are observed in key indicators—such as administrative service completion time and user satisfaction—although achievements are uneven across agencies. The main contributing factors include insufficient outcome-based budget prioritization, limitations in human resource capacity, and suboptimal monitoring and evaluation systems. The study recommends strengthening outcome-based budget prioritization, enhancing planning and oversight capacity, implementing more measurable performance indicators, and leveraging service digitalization to improve operational efficiency. The implementation of these recommendations is expected to improve expenditure efficiency and effectiveness ratios and enhance the quality of public services in future periods.
The Impact of Monetary and Macroprudential Policies on Inflation and Unemployment with the Role of Green Credit in Indonesia Nadyne Ira Arsyanda; Rusiadi Rusiadi; Wahyu Indah Sari
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.v5i3.11374

Abstract

This study aims to analyze the influence of monetary and macroprudential policies on inflation and unemployment in Indonesia using green credit as an intervening variable. This study uses Indonesian time-series data for the 2015-2024 period sourced from Bank Indonesia, the Financial Services Authority, and the Central Statistics Agency. The analysis method used is the Two Stage Least Square (2SLS) simultaneous equation model due to the reciprocal relationship between inflation and unemployment. The estimation results indicate that monetary and macroprudential policies have a direction of influence that is consistent with macroeconomic theory, although not yet statistically significant. The gross domestic product variable plays a role in reducing inflationary pressures, while green credit shows potential in suppressing unemployment and structural inflation in the long term. These findings indicate the importance of integrating monetary policy, macroprudential policy, and green financing to maintain macroeconomic stability and support the transition to a sustainable economy in Indonesia.
The Effect Of Work Competence And Work Supervision On Employee Performance At Badan Usaha Milik Desa Kota Pari, Pantai Cermin District, Serdang Bedagai Regency Juniarti Juniarti; Syahrial Hasanuddin Pohan
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.v5i3.12231

Abstract

This study aims to analyze the effect of work competence and work supervision on employee performance at the BUMDes Kota Pari, Pantai Cermin District, Serdang Bedagai Regency. The study used a quantitative approach with a survey method. The sample consisted of 42 respondents, which represented the entire population of BUMDes employees. Data were collected through questionnaires and analyzed using multiple linear regression with the help of SPSS version 26. The results show that work competence has a positive and significant effect on employee performance, work supervision also has a positive and significant effect on employee performance, and both variables simultaneously have a significant effect on employee performance. The coefficient of determination indicates that 55.8 percent of the variation in employee performance is explained by work competence and work supervision. These findings confirm that improving competence and strengthening supervision are important strategies to enhance employee performance in BUMDes Kota Pari.
The Influence Of Leadership Style And Teamwork On The Performance Of Police Officers In The Criminal Investigation Unit Of The South Bengkulu Police Ilkham Arisetyawan; Ahmad Soleh; Nurzam Nurzam
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 1 (2026): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i1.8863

Abstract

The purpose of this study is to determine the influence of leadership style and teamwork on the performance of members of the Criminal Investigation Unit of the South Bengkulu Police. The sample in this study was 36 members of the Bengkulu Selatan Police Criminal Investigation Unit. The results of the multiple linear regression analysis are the equation: Y = 11.579 + 0.404 X1 + 0.338 X2 + e, this illustrates a positive regression direction, meaning that the variables Leadership Style (X1) and Teamwork (X2) have a positive influence on Employee Performance (Y) in the Bengkulu Selatan Police Criminal Investigation Unit, Bengkulu Selatan. The magnitude of the coefficient of determination from the calculation results using SPSS can be seen from the coefficient of determination of R square of 0.690. This means that the value of Leadership style (X1) and teamwork value (X2) affect member performance (Y) by 69% while the remaining 31% is influenced by other variables not examined in the study. The results of the t test at a significance level of 0.05 explain that partially Leadership style and teamwork have a significant influence on member performance in the police members of the South Bengkulu Regency Criminal Investigation Unit. T count in the study that the variables of leadership style and teamwork are 3.333 and 3.208 which means more than t table which is 2.029.
Analysis Of Raw Material Inventory At Sultan 888 Coffee Powder In Simpang Nangka Village Rejang Lebong District Putri Kurnia; Yun Fitriano; Ramadan Subhi
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 1 (2026): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i1.9322

Abstract

Raw materials are one of the determining factors in the smooth production process.The obstruction of the production process will affect the output produced and reduce consumer confidence in the company. For this reason, it is necessary to control the inventory of raw materials using Economic Order Quantity (EOQ) method. This study aims to determine how business activities place orders, determine the optimal amount of inventory in placing orders. This analysis is carried out using the Economic Order Quantity, Reorder Point, Safety Stock methods. EOQ aims to determine the amount of raw materials ordered and minimize the total cost of ordering and storage. Reorder point aims to find out when to order back appropriately, and Safety Stock aims to provide security if the order period is not appropriate. Data collection methods using documentation and interviews. The results of research and discussion using EOQ method obtained more effective results. This can be seen from the comparison of company policy with EOQ method. During this time the company made an average purchase of 277.5 kg with a frequency of 24 orders a year. The total inventory cost is Rp 3,804,166. Meanwhile, when using EOQ method, the average purchase amount is 137 kg with an order frequency of 5 times a year. The total cost of inventory is Rp 1,482,639 a year. The safety stock required by the company is 18.5 kg and the company must place a reorder point when the inventory has reached 42.28 kg. From these results, it can be compared if the system currently running in the company incurs higher costs compared to using EOQ method.
Analysis Of Factors Affecting Students' (Vocational High School) Interest In Decision Making In Choosing Accounting Study Programs At Higher Education Institutions (Case Study Of Private Vocational High Schools In Palembang City Purnama Sari; Titin Vegirawati; Hadli Hadli
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 1 (2026): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i1.9323

Abstract

The level of interest of students (vocational high school) in choosing accounting study programs in college is still very low. This is influenced by several factors such as learning motivation, socio-economic status, environment, job opportunities, and student interests. This study aims to determine the effect of learning motivation, socio-economic status, job opportunities, on student interest (vocational high school) in choosing accounting study programs in college. The data analysis technique uses partial least squares (PLS) with the warp pls 4.0 approach. The population is 724 and the number of samples in this study is 224 students. The results of the analysis state that learning motivation influences students' interest in choosing accounting study programs in college because the p-value is above 0.5, job opportunities influence the interest of vocational high school students in choosing accounting study programs in college, socio-economic status does not influence students' interest in choosing accounting study programs in college, and the environment does not influence students' interest in choosing accounting study programs in college.
The Influence Of Work Environment And Incentives On Employee Work Productivity At CV. Pabrik Sound Elang Sederhana Palembang Indah Permata Sari; Rahmi Aryanti; R.Y Effendi; Ria Astri Yani
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 1 (2026): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i1.9324

Abstract

This study aims to examine the influence of the work environment and incentives on employee work productivity at CV Pabrik Soun Elang Sederhana Palembang. One of the main measures of a business's operational success is employee work productivity. Employee morale and work productivity can be positively driven by a supportive work environment and adequate incentives. The purpose of this study is to determine the simultaneous and partial effects of incentives (X2) and work environment (X1) on work productivity (Y) of CV Pabrik Soun Elang Sederhana Palembang personnel. Quantitative methods combined with survey techniques are the methodology used. By using proportional random sampling techniques, 171 employees out of 300 became the research sample. Questionnaires were used to collect primary data, and SPSS version 26 was used for analysis using multiple linear regression tests, validity, reliability, and classical assumptions. With a determination value (R2) of 0.730, or 73%, the analysis findings indicate that both work environment and incentive variables have a significant impact on work productivity simultaneously. Incentives have an effect of 32.8% and work environment has an effect of 40.2%. Therefore, it can be said that employee productivity is positively and significantly influenced by the work environment and incentives. Furthermore, employees who are happy at work and who receive recognition for their efforts tend to be more dedicated and motivated. The food processing sector, such as CV Pabrik Soun Elang Sederhana, relies on efficiency and uniformity in its production processes, making this crucial.
The Influence Of Leadership Style On Employee Performance: A Case Study At PT Sako Indah Gemilang, Palembang City Marlina Marlina; Esty Naruliza; R.Y Effendi; Hermantoalyafiq Hermantoalyafiq
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 1 (2026): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i1.9325

Abstract

This study aims to determine the influence of leadership style on employee performance at PT. Sako Indah Gemilang Palembang. The results of the analysis show that leadership style has a positive and significant effect on employee performance, with a calculated t value of 8.088 greater than the t table of 0.1832, and a significance value of 0.000 which is smaller than 0.05. This finding proves that the alternative hypothesis stating that there is an influence of leadership style on employee performance is acceptable. Effective leadership can create a conducive work atmosphere, increase motivation, and encourage productivity. Conversely, authoritarian leadership or less open communication has the potential to reduce work enthusiasm and trigger conflict. Therefore, companies need to implement a fair, open, and supportive leadership style so that employees feel appreciated, motivated, and able to provide optimal performance.
The Role Of Accounting Information Systems In Improving The Efficiency Of Financial Management Of The Nias Heritage Museum Foundation Natalia Laoli; Dedi Irawan Zebua; Serniati Zebua; Noviza Asni Waruwu
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 1 (2026): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i1.9398

Abstract

Efficient financial management is a challenge for non-profit organizations, including the Nias Heritage Museum Foundation, which relies heavily on grants, donations, and non-commercial income. The main problem faced by the foundation is the use of Microsoft Excel for financial recording, resulting in reporting processes that take 3–7 working days, a high risk of input errors, lack of internal controls, and limited real-time data access. These conditions hinder the efficiency, transparency, and accountability of the foundation’s financial management.This study aims to analyze the role of Accounting Information Systems (AIS) in improving financial management efficiency at the Nias Heritage Museum Foundation. The research adopts a qualitative descriptive approach, with data collected through interviews, direct observation, and documentation. Data analysis was carried out through data reduction, data presentation, and conclusion drawing stages.The results show that although the Excel-based AIS provides flexibility in recording and reporting, it has significant limitations, including the absence of automation features, minimal integration between divisions, and the risk of data loss due to local storage. The current AIS plays a role in supporting transaction recording, report preparation, financial control, and improving accountability to both internal and external parties. However, its role is not yet optimal due to reliance on manual input and technological constraints.The study concludes that the AIS used by the Nias Heritage Museum Foundation has provided a basic contribution to smooth financial administration but has not yet achieved maximum efficiency. To improve performance, it is recommended to adopt an integrated application-based AIS, provide staff training, strengthen internal controls, and implement cloud-based data storage systems. These measures are expected to accelerate reporting processes, reduce errors, and enhance the foundation’s transparency and accountability in the long term.

Page 29 of 36 | Total Record : 354

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