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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 Price And Location On Consumer Buying Interest In Griya Agung Permai Lestari Housing Residence Lahat Regency M Nur Syukron; Nidyawati Nidyawati; 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.v5i1.9803

Abstract

The purpose of this study was to determine the effect of price and location on consumer purchasing interest in the Griya Agung Permai Lestari housing complex in Lahat Regency. The results showed that (1) price has a significant partial effect on purchasing interest, as evidenced by the calculated t-value > t-table (8.020 > 1.992). (2) location has a significant partial effect on purchasing interest, as evidenced by the calculated t-value > t-table (3.328 > 1.992). (3) price and location have a significant simultaneous effect on consumer purchasing interest in the Griya Agung Permai Lestari housing complex in Lahat Regency, as evidenced by the calculated f-value > f-table (70.833 > 3.968), with a significance value lower than the significance level (a) of 0.05 (0.000 < 0.05).
The Influence Of Education And Training On Teacher Competency At State Senior High School 1 Gumay Talang, Lahat Regency Eldi Merdiyansah; Saparudin Saparudin; Melia Handayani
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.v5i1.9805

Abstract

The purpose of this study was to determine the influence of education and training on teacher competence at SMA Negeri 1 Gumay Talang, Lahat Regency. The results showed that (1) education has a significant partial effect on teacher competence, as evidenced by the calculated t-value > t-table (5.528 > 2.045). (2) training has a significant partial effect on teacher competence, as evidenced by the calculated t-value > t-table (3.285 > 2.045). (3) education and training have a significant simultaneous effect on teacher competence at SMA Negeri 1 Gumay Talang, Lahat Regency, as evidenced by the calculated f-value > f-table (27.333 > 4.183), with a significance value lower than the significance level (a) of 0.05 (0.000 < 0.05).
The Effect Of Service Quality And Price On Customer Satisfaction At Cv. Abadi Steel Lahat Dzaka Dwi Pangestu; Titi Hasanah; Marko Ilpiyanto
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.v5i1.9806

Abstract

This research aims to analyze the effect of promotion costs and pricing on sales volume growth at Panca Logam Building Store in Tebing Tinggi, Empat Lawang Regency. The findings indicate that promotion costs (X₁) have a positive and significant effect on sales volume (Sig. = 0.008 < 0.05). Similarly, pricing (X₂) also has a positive and significant effect on sales volume (Sig. = 0.016 < 0.05). Simultaneously, both variables significantly affect sales volume, with a coefficient of determination (R²) of 0.751, meaning that 75.1% of the variation in sales volume can be explained by promotion costs and pricing, while the remaining 24.9% is influenced by other factors outside this study. Thus, effective promotional strategies and competitive pricing are proven to enhance sales performance in building material stores.
The Effect Of Store Atmosphere And Service Quality On Impulse Buying At Alfamart Pasar Lama Lahat Delviera Putri Kusuma; Nidyawati Nidyawati; 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.v5i1.9807

Abstract

The purpose of this study was to determine the effect of store atmosphere and service quality on impulse buying at Alfamart Pasar Lama Lahat. The results showed that (1) store atmosphere has a significant partial effect on impulse buying, as evidenced by the calculated t-value > t-table (7.089 > 1.993). (2) service quality has a significant partial effect on impulse buying, as evidenced by the calculated t-value > t-table (2.872 > 1.993). (3) store atmosphere and service quality have a significant simultaneous effect on impulse buying at Alfamart Pasar Lama Lahat, as evidenced by the calculated f-value > f-table (61.236 > 3.927), with a significance value lower than the significance level (a) of 0.05 (0.000 < 0.05).
The Effect Of Service Quality And Product Excellence On Customer Satisfaction At The Sigma Motor Workshop In Lahat Wahyu Darmawan; Mujari Mujari; Darwin Kesuma
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.v5i1.9808

Abstract

This study aims to determine the effect of service quality and product excellence on customer satisfaction, both partially and collectively, at the Sigma Motor Workshop. A sample of 67 consumers was taken using the accidental sampling technique. Based on the results of SPSS data processing, the resulting regression equation is as follows: Y = 5.816 + 0.748 X1 + 0.106 X2 + e. The coefficient of determination (r2) based on the SPSS data processing table is 0.715. This means that the customer satisfaction variable at the Sigma Motor Workshop can be explained by the service quality and product excellence variables, with a contribution of 71.5%, while the remaining 28.5% can be explained by other variables. The calculated F value is found to be greater than the F table (77.878 > 3.15). Thus, service quality and product excellence have a significant effect on customer satisfaction at the Sigma Motor Workshop. The service quality variable has a significant effect on customer satisfaction at the Sigma Motor Workshop, because the calculated t < from the t table or 9.592 > 1.998. The product excellence variable with calculated t < t table or 1.277 < 1.998 shows that there is no significant effect between product excellence on customer satisfaction at the Sigma Motor Workshop.
The Effect Of Training And Facilities On Employee Work Productivity At The Gumay Talang Sub-District Office, Lahat Regency Sintia Ulandari; Heri Fitriadi; Nidyawati Nidyawati
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.v5i1.9809

Abstract

From the calculation of the regression coefficient, the equation y = 28,089 + 0.013 X1 + 0.303 + e is obtained, Leadership has a positive influence on the Work Productivity of Employees at the Gumay Talang Sub-district Office, Lahat Regency. The conclusion is because F sig > 0.05 (0.396 > 0.05) This means that together Training and Facilities have a significant effect on the Work Productivity of Employees at the Gumay Talang Sub-district Office, Lahat Regency. From the results of the table above, it can be seen that H1 is accepted F count (0.396) > F table (0.05). For Partial calculations, it can be concluded that the t count for the Training variable (X1) of 0.015 is greater than the t table of 0.05 (0.015 <0.05), thus the Training variable has a significant influence on the Work Productivity of Employees at the Gumay Talang Sub-district Office, Lahat Regency, which means H1 is accepted Ho is rejected. or Partial Calculation, it can be concluded that the calculated t-value for the Facilities variable (X2) is 0.351, which is greater than the t-table value of 0.05 (0.351 > 0.05). Thus, the Facilities variable has a significant influence on the Work Productivity of Employees at the Gumay Talang Sub-district Office, Lahat Regency. The coefficient of determination (R2) is 0.249, indicating that the Training and Facilities variables contribute 62% to Employee Work Productivity, while the remaining 38% is explained by factors outside the study.
The Effect Of Work Motivation And Work Ability On Employee Performance At Pt. Tiga Putri Bersaudara Site (Location) Wsl Azrol Hafiz AN; Nidyawati Nidyawati; 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.v5i1.9810

Abstract

The purpose of this study was to determine the influence of work motivation and work ability on employee performance at PT. Tiga Putri Bersaudara Site WSL. The results of the study showed that (1) work motivation has a significant partial effect on performance, as evidenced by the calculated t value > t table (7.417 > 1.990). (2) work ability has a significant partial effect on performance, as evidenced by the calculated t value > t table (3.087 > 1.990). (3) work motivation and work ability have a significant simultaneous effect on performance, as evidenced by the calculated f value > f table (63.065 > 3.959), with a significance value lower than the significance level (a) of 0.05 (0.000 < 0.05).
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 1 (2026): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i1.9823

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.
Fintech Services In Financial Inclusion In Jeranglah Rendah Village, South Bengkulu Regency Pongki Resmala Puteri; Kresnawati Kresnawati; Iswidana Utama Putra
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.v5i1.9829

Abstract

This study aims to analyze the role of financial technology (fintech) services in financial inclusion in Jeranglah Rendah Village, South Bengkulu Regency. This research employed a descriptive quantitative method using a survey approach with questionnaires distributed to 60 respondents who are active users of fintech services. The results show that fintech services have a positive and significant impact on improving access, usage, and quality of financial services in rural communities. Fintech simplifies transactions, expands access to formal financial institutions, and enhances economic efficiency. However, challenges remain, such as limited digital infrastructure and low financial literacy among some villagers. The findings highlight the importance of fintech as a digital tool to accelerate financial inclusion in rural areas and emphasize the need for government support in improving digital literacy and financial infrastructure.
Feasibility Analysis (Financial) of Pak Sugi's Tofu and Tempeh Business in Belitar Muka Village, Sindang Kelingi Subdistrict, Rejang Lebong Regency Fira Juli Andini; Herlin Herlin; Yudi Irawan Abi
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.v5i1.9833

Abstract

A feasibility study is important to determine whether a business is financially viable. This study aims to analyse the financial feasibility of Pak Sugi's Tofu and Tempe Business in Belitar Muka Village, Sindang Kelingi Subdistrict, Rejang Lebong Regency. The analysis was conducted by calculating the total costs, total revenue, and income, then assessing the feasibility using the R/C Ratio, B/C Ratio, and Break-Even Point (BEP). The data used were primary and secondary data obtained through interviews and documentation. The results showed that the total production costs for tofu were IDR 10,686,760 and for tempeh IDR 10,443,260, with total revenues of IDR 25,399,000 and IDR 24,945,000, respectively. The net income for tofu is IDR 14,712,240 and for tempeh is IDR 14,501,740. The R/C Ratio for tofu is 2.37 and for tempeh is 2.39, the B/C Ratio for tofu is 1.37 and for tempeh is 1.39, while the BEP results show that the business is above the break-even point. Therefore, Mr. Sugi's tofu and tempeh business is deemed viable and has good prospects for future development.

Page 31 of 36 | Total Record : 354

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