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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 200 Documents
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Relationship between Knowledge and Attitude of Employees towards Compliance in Using Personal Protective Equipment (PPE) at PT. Nusantara II Plantation Tanjung Jati Plantation in 2022 Amelia Putri; Wahyu Syarvina
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v1i2.2309

Abstract

One of the obligations of the PTPN II Tanjung Jati oil palm PKWT Harvesting FFB workers is about knowledge of using Personal Protective Equipment (PPE) for occupational safety and health. From the initial survey conducted by researchers at PT Perkebunan Nusantara II Tanjung Jati, researchers found that several employees had accidents at work due to lack of compliance in using PPE. The purpose of this study was to determine the relationship between knowledge and employee attitudes towards compliance in using personal protective equipment at PTPN II Tanjung Jati. The method used in this study is an analytical survey method using a cross-sectional approach. The population in this study were all employees of PKWT Harvesting Palm Oil FFB at PT. Perkebunan Nusantara II Tanjung Jati, specifically for the harvest section. As of January-March 2022, there are 134 employees. The sample is part of the population of 20 respondents. In this study the sampling technique used is Simple Random Sampling. The conclusion is based on the research above with univariate analysis that more employees do not have good knowledge, negative attitudes and non-compliance, namely most of the respondents have poor knowledge totaling 28 respondents (56.0%), most of the respondents have a negative attitude which amounted to 26 respondents (52.0%), most of the respondents did not comply in using PPE totaling 26 respondents (52.0%). Meanwhile, with bivariate analysis that of 22 respondents who have good knowledge, there are 17 respondents (77.2%) who are obedient to the use of PPE, while out of 28 respondents who have poor knowledge, there are 20 respondents (71.4%) who do not comply with the use of PPE. using PPE and of the 24 respondents who have a positive attitude, there are 17 respondents (70.8%) obedient to the use of PPE, while from 26 respondents who have a negative attitude, there are 19 respondents (72.1%) who do not comply with the use of PPE. It is hoped that the company PT. Perkebunan Nusantara II Tanjung Jati to pay more attention to its employees in the use of PPE in carrying out work activities in order to minimize the incidence of workplace accidents. And more often socialize the use of PPE for the development of knowledge and attitudes so that they are more obedient to the use of personal protective equipment.
Evaluation of Corruption Eradication and Strengthening of Corruption Eradication Prevention in Medan City Nur Jannah Al Baiti; Andri Soemitra
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v1i2.2310

Abstract

Corruption is systematically defined as an extraordinary crime that requires extraordinary efforts to eradicate it. Therefore, from the beginning, KPK was given extraordinary power (superbody) to uncover malicious plots and attack the strongest corrupt bases. KPK has gradually regained public confidence, as evidenced by the use of state-of-the-art investigative methods such as strong wiretapping, fraudulent investigations, surveillance and forensic audits. The provisions of Articles 6b and 8 of Law No. 19 of 2019, which amends Law No. 30 of 2002, include the Anti-Corruption Commission and the Anti-Corruption Commission (KPK). The Monitoring and Prevention Center (MCP) was established by KPK in collaboration with the Ministry of Interior and BPKP to streamline anti-corruption coordination in Medan.
The Role of the East Medan KUA in Overcoming the Level of Domestic Violence (Case Study of Glugur Darat II, East Medan District, Medan City) Yusrina Nasution; Devrichan Syahputra Zalukhu; Yuliani Yuliani; Ahmad Akbar; Putri Amanda Islamay; Fatiya Ulfa; Ummayanti Ritonga; Wulandari Wulandari; Rinta Rismwarni Batubara; Riza Umaini; Siti Masaysah
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v1i2.2311

Abstract

The first 1974 law on marriage in force in Indonesia states that marriage is with a man as husband and wife, with the aim of creating a happy and eternal family based on the One Godhead. and external ties between women. Basically, a man can only marry one wife and a woman can only marry one husband. In a husband-wife relationship, each has its own responsibilities and obligations, cooperates according to the Prophet's Sunnah, and the husband as the head of the family is responsible for his family, just as the wife has religious values ​​dealing with the wife. respect him as a wife who raises children together. A wife also has family responsibilities such as respecting her husband, serving her husband, and taking care of him and his children. This would create the Sakina Mawada and Warama families
Implementation of Online Attendance to Improve Discipline of Research and Development Agency Employees at the Medan Mayor's Office Fira Nafisah; Andri Soemitra
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v1i2.2313

Abstract

The Research and Development Agency is a supporting element for government affairs within the scope of research and development. In carrying out these government duties, the employees of the Research and Development Agency of the Medan Mayor's Office are required to have high discipline as a form of implementing good performance. In order to create human resources, especially in this case employees who have good performance in terms of discipline, it is necessary to apply online attendance. This study contains information regarding the implementation of online attendance to improve the discipline of the Research and Development Agency employees at the Medan Mayor's Office. This research will also provide further explanations regarding the implementation of online attendance, describing the performance of the Research and Development Agency employees at the Medan Mayor's Office and how the implementation of online attendance relates to the discipline of the Research and Development Agency employees at the Medan Mayor's Office. This research is a descriptive survey which will later describe the implementation of online attendance to improve the discipline of the Research and Development Agency employees at the Medan Mayor's Office. The results show that the implementation of online attendance to improve the discipline of the Research and Development Agency employees at the Medan Mayor's Office is an innovation that really describes the improvement of appropriate technology. The online attendance is also very helpful in improving the discipline of the Research and Development Agency employees at the Medan Mayor's Office. The obstacles that are still being faced are that there are still some civil servants who have not been able to use technology properly, especially in the implementation of the Research and Development Agency's online attendance at the Medan Mayor's Office.
Calculation of Depreciation of Fixed Assets According to Tax Regulations at PT. Surya Utama Agrolestari Ara Yustika Br. Ginting; Arnida Wahyuni Lubis
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v1i2.2393

Abstract

Fixed assets are company assets that have a useful life of more than one year. There are several methods that can be used for the calculation of Fixed Assets. The first is the depreciation method in accordance with financial accounting standards (SAK) or with tax regulations. Depreciation method based on tax regulations for tax purposes. This research is also included in the type of descriptive qualitative research. In the accounting activity of asset depreciation at PT. Surya Utama Agrolestari is depreciated using the straight line method, this is in accordance with PSAP No 7. And the results of the study found that PT. Surya Utama Agrolestari has calculated depreciation in accordance with tax provisions and found no fiscal correction to the calculation of depreciation of fixed assets. The calculation of the company's depreciation is in accordance with the tax provisions.
Efforts to Improve Community Mindset Through Religious Activities Implemented by the People's Welfare Section of Binjai City Handana Sembiring; Andri Soemitra
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v1i2.2394

Abstract

The People's Welfare Section of Binjai City is one of the fields that has the main task of carrying out guidance, facilitation and coordination of the implementation of policies in the field of Religion as well as preparing the implementation of the provision of assistance in the field of Religion. This assistance could be through a procurement plan for each activity that aims to launch each series of activities. This research was conducted to see how the influence of religious activities on the community carried out by the People's Welfare Section of Binjai City. The results of this study indicate that religious activities carried out by the welfare section of the people of Binjai City have a good impact on the mindset of the community and become a form of change for the community to remember religion and have a good effect on the economy because of the activities carried out. This research method uses field data collection in a series of religious activities including MTQ activities in every area of the city of Binjai.
Analysis of Factors Affecting Electricity Sales at PLN ULP Medan Timur Morina Sari Simamora; Saparuddin Siregar
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v1i2.2395

Abstract

This study aims to find out how to promote, market and what factors are influenced in the sale of PLN ULP Medan Timur, the results of this study are sales factors that affect according to customer needs in electronic fulfillment, climate change, changes in the status of houses turning into businesses and development. house or building along with discounts given to customers. This study uses qualitative research by collecting data and interviews with employees of PLN ULP Medan Timur. This study provides results for an assessment of promotions in using the right time and cashback that customers get with the promotions given. PLN ULP Medan Timur uses a way to get to know customers closely to provide information about promotions and discounts that customers need for business and industry.
Analysis of Supervision Strategy on Company Operations in Achieving Good Service to Customers (Case Study at PDAM Tirtanadi, North Sumatra, Cemara Branch, Medan) Anastasya Br Ginting; Wahyu Syarvina
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v1i2.2396

Abstract

Regional Drinking Water Company Tirtanadi North Sumatra Cemara Medan Branch as one of the marketing branches of PDAM Tirtanadi North Sumatra Province which serves customers in the District of Medan Deli, East Medan and Percut Sei Tuan. The Cemara Branch, apart from serving clean water customers, also serves wastewater. The number of drinking water customers of the Cemara Branch to date is 18,643 NPA, clean water sales revenue until December 2021 is Rp. 2,787,032,554.5 and 495,548 M3 cubication. In achieving company goals, strategy as a way of maximizing company operations at PDAM Tirtanadi, North Sumatra, Cemara Medan Branch, in the field of supervision makes a good work program plan that is adapted to environmental conditions which will later become a race and target so that it can achieve good company operations and as well as customer service. The author examines how the role and supervision system implemented by PDAM Tirtanadi, North Sumatra, Cemara Medan Branch in achieving good service to customers? and What are the obstacles that often occur in operating supervision at PDAM Tirtanadi, North Sumatra, Cemara Medan Branch?. The research method used is descriptive research method with a qualitative approach which aims to describe and describe systematically, accurately about the facts and phenomena that exist at the research site, namely PDAM Tirtanadi, North Sumatra, Cemara Branch, Medan. Data collection techniques used in this study were obtained through interviews and literature studies from previous studies and documents. As resource persons, namely the head of the section and the staff in the supervision section. As a result of the research conducted, it can be seen that in the implementation of supervision and strategies carried out by the supervisory department it is good and running in accordance with the work program planning that has been determined, where the work program is one of the strategies that can be used as a reference to continue to run the company's operations in accordance with with the corporate vision and mission of PDAM Tirtanadi, North Sumatra, Cemara Medan Branch.
Property Business Competitive Strategy Analysis at PT. Rizki Mandiri Barokah Utami R.A Padang; Wahyu Syarvina
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v1i2.2404

Abstract

The need for a place to live today will always be the main need of society. These needs make the demand for housing will continue to exist. With the level of demand that continues to increase, it will encourage business people to try to take advantage of these opportunities. The more property businesses, the tougher the competition in the industry. So the company will be required to plan and implement strategies in order to maintain and improve the company's competitive position. In this study, the researchers tried to convey the Analysis of Competitive Strategy in the Property Business at PT. Rizki Mandiri Barokah. As a company that has been in the property business for a long time, researchers are trying to find out what strategies have been implemented by the company at this time, internal and external factors that affect the company in running its business, and what strategies the company can implement to maintain its competitive position. researchers will try to find out the external factors that influence the company in running its business using the company's internal. The type of research used is descriptive qualitative. Finally, the researcher tries to provide the right strategy so that the company can maintain its competitive position. By using SWOT analysis. can provide an overview of the possible strategies that can be carried out by the company. From the results of the study, the researchers found that the right competitive strategy to be applied by PT Makmur Bersama Properti is an intensive strategy for development by mobilizing various intensive efforts on the condition that the company can improve its competitive position with current products and develop the potential of these resources so that companies can be more advanced and compete with other companies.
Effectiveness of Distribution of Zakat Funds at Baznas Kab. Labuhanbatu Faliha Ardhelia Nasution; Ahmad Perdana Indra
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v1i2.2405

Abstract

This study differs from the concept of the importance of education for each individual. In education, many economic factors do not support the citizens. Therefore, the government established an official body tasked with the welfare of the poor, namely Baznas. Not only in the field of education, Baznas must channel its funds effectively to mustahik (zakat recipients). The purpose of this study is to determine whether the distribution of zakat funds at Baznas Labuhanbatu has been effective. The National Zakat Agency (BAZNAS) is a non-structural government agency that manages zakat in the Labuhanbatu Regency area. This study uses a qualitative method. The qualitative method uses a descriptive approach. Based on the data presentation and data analysis, it can be concluded that the distribution of Zakat funds, at Baznas Kab. Labuhanbatu is carried out in two ways, namely active service (direct distribution) and passive service (indirect distribution). The effectiveness of the zakat fund distribution program at Baznas Labuhanbatu in its distribution can be said to be effective because it has fulfilled all the elements/benchmarks of effectiveness.

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