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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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Kota bengkulu,
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INDONESIA
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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Implementation Of EMKM SAK In Inventory Recording At ASHER Pharmacy In Fodo Village, South Gunungsitoli District Wan Riang Zega; Sophia Molinda Kakisina; Noviza Asni Waruwu; Fakta Solala Zebua
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.v5i1.9399

Abstract

This study aims to analyze the application of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in inventory recording at Asher Pharmacy in Fodo Village, Gunungsitoli South District. SAK EMKM is an accounting standard designed to facilitate small and medium-sized entities in preparing relevant, reliable, and compliant financial statements in accordance with accounting principles applicable in Indonesia. Inventory, as one of the significant current assets in a pharmacy business, requires accurate recording to support managerial decision-making and the preparation of accurate financial statements. This study used a qualitative descriptive method with a case study approach, in which data were obtained through interviews, observations, and documentation of the inventory recording process at Asher Pharmacy. The analysis was conducted by comparing the inventory recording practices applied with the provisions of SAK EMKM, including recognition, measurement, and presentation. The results of the study indicate that inventory recording at Apotek Asher has been carried out systematically, but there are several aspects that are not yet fully in accordance with SAK EMKM, particularly in terms of inventory valuation and disclosure in financial statements. The researcher recommends that Apotek Asher adjust its recording procedures in accordance with standards to improve the reliability of financial information and support more effective business management.
Implementation Of Accrual-Based Accounting System At Gomo Sub-District Office, Gomo District, South Nias Regency Titus Desman Hia; Dedi Irawan Zebua; Serniati Zebua; Sophia Molinda Kakisina
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.v5i1.9478

Abstract

This study aims to examine the implementation of the accrual-based accounting system at the Gomo Sub-District Office and to identify the challenges encountered in its application. A descriptive qualitative method was employed, with data obtained through interviews, observations, and documentation.The results show that the accrual-based accounting implementation has complied with Government Regulation No. 71 of 2010, and the financial reports produced meet the criteria of relevance, reliability, comparability, and understandability. However, challenges such as limited human resources, lack of training, and inadequate supporting facilities remain.In general, the implementation is satisfactory but still requires strengthening staff capacity and optimizing financial information systems to achieve more transparent, accountable, and useful financial reporting for decision-making.
The Role of Financial Statements Customers in Credit Granting Decisions Small Business Capital PT. Bank Bengkulu Panorama Market Sub-branch (Indonesian) Nevi Fitriani
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.v5i1.9626

Abstract

In providing credit, several relevant information is needed and has a very large role for banks in their efforts to distribute and secure credit, namely in the form of financial reports of debtor companies. With these financial reports, the bank will know the progress and decline of the company in one period, namely by conducting an analysis of balance sheet items and profit and loss statements. The formulation of the problem in this study is how the role of customer financial reports in the decision to provide small business capital credit at PT. Bank Bengkulu Pasar Panorama Branch and the aim is to determine the role of customer financial reports in the decision to provide working capital credit at PT. Bank Bengkulu Pasar Panorama Branch. This type of research uses quantitative methods or quantitative descriptive studies. Data were collected through observation and documentation and analyzed with financial ratios of solvency, liquidity and profitability for a 3-year period from 2009 - 2011, namely for the Sinar Jaya store and the Nissa store. The results of the study concluded that financial reports play a very important role in the decision to provide small business capital credit at PT. Bank Bengkulu Pasar Panorama Branch, because from the financial reports it can be seen that the prospective debtor company has a fairly good financial ratio. The financial ratios used by PT Bank Bengkulu to assess prospective borrowers are the debt-to-total-assets ratio, DER, cash ratio, gross profit margin, and net profit margin. These include ROA and ROE, but these ratios were not examined. Based on the ratios analyzed by the researcher, Toko Nisa and Sinar Jaya are eligible for working capital loans because these five ratios meet or exceed the standards set by PT Bank Bengkulu.
The Influence Of Work Discipline And Work Environment On Employee Work Morale At The Tanjung Agung Sub-District Office, Muara Enim Regency Kalpin Kalpin; Marko Ilpiyanto; Titi Hasanah
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.v5i1.9756

Abstract

This study aims to determine the effect of work discipline and the work environment, individually and collectively, on employee morale at the Tanjung Agung Sub-district Office, Muara Enim Regency. This is a quantitative study using statistical calculations using multiple linear regression, partial tests (t-test), simultaneous tests (f-test), and coefficients of determination. The results showed that work discipline and the work environment significantly influence employee morale individually at the Tanjung Agung Sub-district Office, Muara Enim Regency. Work discipline and the work environment significantly influence employee morale simultaneously at the Tanjung Agung Sub-district Office, Muara Enim Regency.
The Influence of Organizational Culture and Work Discipline on Employee Organizational Behavior at the Investment and One-Stop Integrated Service Office of Lahat Regency Kurnia Lita Ovita Sari; Darwin Kesuma; Mujari Mujari
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.v5i1.9757

Abstract

This study aims to determine how organizational culture and work discipline partially and simultaneously influence employee organizational behavior at the Investment and One-Stop Integrated Service Office of Lahat Regency. The sample size for this study was 42 respondents. The sampling method used was incidental sampling. This quantitative study employed multiple linear regression analysis, processed using SPSS, resulting in a regression equation . The results of this study indicate a significant influence between organizational culture and employee organizational behavior at the Investment and One-Stop Integrated Service Office of Lahat Regency. There is also a significant influence between work discipline and employee organizational behavior at the Investment and One-Stop Integrated Service Office of Lahat Regency. The F-test indicates that organizational culture and work discipline simultaneously influence employee organizational behavior at the Investment and One-Stop Integrated Service Office of Lahat Regency.
Financial Performance Analysis Of The Balai Yasa Lahat Employees' Cooperative Leny Veronika; Darwin Kesuma; Mujari Mujari
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.v5i1.9758

Abstract

The purpose of this study is analyze the Financial Performance of the Balai Yasa Lahat Employee Cooperative in terms of the Financial Ratios of Liquidity, Solvency, and Profitability. The aim was to determine the financial position of the Balai Yasa Lahat Employee Cooperative. The research method used a quantitative descriptive approach in accordance with the standards of the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number: 22/PER/M.KUKM/IV/2007 concerning Guidelines for Cooperative Rating. The results of the study show that the analysis of the financial report performance of the Liquidity Ratio at the Balai Yasa Lahat Employee Cooperative from 2021 - 2023 shows a figure with the criteria of "Very Not Ideal" because it is above 200%, in the Current Ratio analysis, namely 307% in 2021, 319% in 2022, and 527% in 2023. The Solvency Ratio analysis shows a figure with the criteria of "Very Not Ideal" because it is below 90% in the Debt Ratio analysis, namely 28% in 2021, 27% in 2022, and 16% in 2023. Meanwhile, in the Debt Equity Ratio (DER) analysis, namely 43% in 2021, 40% in 2022, and 20% in 2023. The Profitability Ratio analysis in the Return On Asset Ratio analysis in 2021 has The ratio is 6.04%, categorized as poor, falling between 4% and 7%. Meanwhile, in 2022 and 2023, the ratios were 2.28% and 2.39%, respectively, categorized as poor, falling below 4%. Meanwhile, in the Return on Equity analysis, the ratio for 2021 was 9.22%, categorized as quite good, falling between 8% and 11%. Meanwhile, in 2022 and 2023, the ratios were 3.26% and 2.96%, respectively, categorized as poor, falling below 4%.
The Influence Of Discounts And Live Streaming On Implusive Purchasing Decisions For Fashion Products On TikTok Shop In Gumay Talang District Liga Elsita; Delvina Yulanda; Heri Fitriadi
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.v5i1.9759

Abstract

The objective of this reasearch is to examine the influence of discounts and live streaming on impulsive purchasing decisions for fashion products at TikTok Shop in Gumay Talang District. The method applied in this analysis is a descriptive quantitative method. Sampling used purposive sampling, which involved 96 respondents. The data analysis approach adopted is multiple linear regression, assisted by SPSS. The study findings show that discounts and live streaming have a positive and significant effect on impulsive purchasing decisions. These findings can help marketers/sellers in developing increasingly effective marketing strategies through discounts and live streaming.
The Effect Of Service Quality And Facilities On Outpatient Patient Satisfaction At Merapi 1 Public Health Center, Lahat Regency Lini Fisti; Tri Rusilawati; Amaludin Amaludin
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.v5i1.9760

Abstract

This study aims to find out how the influence of service quality and facilities affects partially and simultaneously on outpatient satisfaction at the Merapi 1 Health Center, Lahat Regency. The sample in this study was 97 respondents. The sample extraction method used by the researcher is incidental sampling. This type of research is a quantitative research using multiple linear regression analysis techniques which is processed using the SPSS application and produces regression equations. Y-9.615 +0.633 X1 +0.141 X2 + The results in this study are: there is a significant influence between service quality on outpatient satisfaction at Merapi 1 Health Center Lahat Regency, there is a significant influence between facilities on outpatient satisfaction at Merapi 1 Health Center Lahat Regency. The F test showed that the quality of services and facilities had a simultaneous effect on outpatient satisfaction at the Merapi 1 Health Center, Lahat Regency.
The Influence Of Facilities And Work Environment On Employee Performance At The Mulak Sub-District Office A Whole Bunch Of Cabbage Maya Julia; Kasinem Kasinem; M. Pahlan
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.v5i1.9761

Abstract

This study aims to determine the Influence of Facilities and Work Environment on Employee Performance at the Mulak Seframe Sub-district Office, Lahat Regency either partially or simultaneously. This study is a quantitative associative research using the census method in determining the sample. The sample used in this study amounted to 41 people who were used as research respondents. Based on the results of the study, the regression equation Y = 2.032 + 0.309 X1 + 0.635 X2 + e, means that without the variables Facility (X1) and Work Environment (X2), the Employee Performance (Y) is 2.032. The value of the determination coefficient (R2) is 0.752, meaning that the independent variables have a contribution with the dependent variable of 75.2% and the remaining 24.8% is influenced by other factors that were not studied by the author. Based on the results of SPSS processing version 25.0, the Fcal value was obtained of 57.750 while the Ftable value was 3.245 thus 57.750 > 3.245, then Ho was rejected and Ha was accepted, meaning that the variables of Facility (X1) and Work Environment (X2) together have a significant effect on Employee Performance (Y). The Ttable value is 1.685. By comparing the values of Thcal and Ttabel it can be concluded: the Facility variable (X1) with the value of Thcal > Ttable or 2.096 > 1.685 , then Ho is rejected and Ha is accepted. Work Environment (X2) with a Thcal value of > Ttable or 4.444 > 1.685, then the variables of Facilities (X1) and Work Environment (X2) have a partial effect on Employee Performance (Y) at the Mulak Seframe Sub-district Office, Lahat Regency.
The Influence Of Facilities And Work Environment On Employee Performance At The Mulak Sub-District Of Zfice A Wholebunch Of Cabbage Nadia Eferiani; Kasinem Kasinem; M. Pahlan
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.v5i1.9762

Abstract

This study aims to determine the Effect of Timely Delivery and Online Tracking System (e-tracking) on Customer Satisfaction (a case study of JNE Express service users in Lahat City) both partially and simultaneously.This study is a quantitative associative research using the calculation of the slovin formula in the determination of the sample. The sample used in this study amounted to 77 respondents. Based on the results of the study, the regression equation Y = 6.629 + 0.475 X1 + 0.362 X2+ e, means that without the variables of Delivery Punctuality (X1) and Online Tracking System (e-tracking) (X2), Customer Satisfaction (Y) is 6.629. The value of the determination coefficient (R2) is 0.771, meaning that the independent variables have a contribution with the dependent variable of 77.1% and the remaining 22.9% is influenced by other factors that were not studied by the author. Based on the results of SPSS processing version 25.0, the Fcal value of 124.886 was obtained while the Ftable value was 3.120 thus 124.886 > 3.120, then Ho was rejected and Ha was accepted, meaning that the variables of Delivery Timeliness (X1) and Online Tracking System (e-tracking) (X2) together have a significant effect on Customer Satisfaction (Y). The Ttable value is 1.665. By comparing the value of Thcal and Ttable, it can be concluded: the variable Delivery Punctuality (X1) with the value of Tcal > Ttable or 4.154 > 1.665, then Ho is rejected and Ha is accepted. The Online Tracking System (e-tracking) (X2) with a Tcal value of > Ttable or 3,251 > 1,665, the variables of Delivery Punctuality (X1) and Online Tracking System (e-tracking) (X2) have a partial effect on Customer Satisfaction (Y) (a case study of JNE Express service users in Kota Lahat)

Page 30 of 36 | Total Record : 354

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