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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 Working Capital On Profitability At The Sri Rasa Cracker Factory In Bengkulu City Jerry Kurnia Illahi; Bahman Efendi; Kamelia Astuty
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.v5i1.9904

Abstract

The purpose of this study is to determine the Effect of Working Capital on Profitability at the Sri Rasa Crackers Factory in Bengkulu City in 2023-2024. The type of research used is quantitative. The data collection method is done by documentation. The data used in this study is secondary data by collecting the Financial Report of the Sri Rasa Crackers Factory in Bengkulu City in 2023-2024. The results of the study indicate that the three variables, namely inventory turnover, collection period, and accounts payable turnover, have a positive and significant effect on company profitability. Partially, inventory turnover obtained a t-test value of 3.631 (Sig. 0.002), collection period of 3.964 (Sig. 0.001), and accounts payable turnover of 3.645 (Sig. 0.002). Simultaneously, the F-test results of 170.926 with a significance level of 0.000 (<0.05) and a coefficient of determination (R²) of 0.962 indicate that 96.2% of the variation in profitability is explained by these three variables. The increase in working capital efficiency is reflected in the increase in Net Profit Margin from 5.51% in 2023 to 6.21% in 2024, confirming that efficient management of inventory, receivables, and payables can significantly increase the company's profitability.
Strategy For Strengthening Competitiveness Through Swot Analysis At CV. Anggita Dwi Pratama Dimas Yoga Arif Pratama; Ida Ayu Made E.G; Kimas Kurniawan
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.v5i1.9937

Abstract

This study aims to examine the Marketing Strategy of furniture products from CV. Anggita Dwi Pratama, Kabupaten Seluma, using the SWOT analysis method, which includes four basic components: Strengths, Weaknesses, Opportunities, and Threats, with a sample of 14 respondents. The results of the study show that the results of the recapitulation of IFAS and EFAS scores obtained that the IFAS matrix shows the strengths of the factors and weaknesses of the quadrant - 0.171, then this shows that the business of CV. Anggita Dwi Pratama furniture products in Seluma Regency is in a weak internal position. While the EFAS matrix shows that the opportunity and threat factors show a quadrant of 0.232., then this shows that the business of CV. Anggita Dwi Pratama furniture products in Seluma Regency is in a fairly favorable situation, the company faces various external threats and internal weaknesses.
The Influence of Digital Payment, Social Media, E-Commerce, and Financial Literacy Use on The Consumer Behavior of Gen Z in Pondok Suguh District Elnita Septiani; Wagini Wagini; Aji Sudarsono
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.v5i1.9962

Abstract

The advancement of digital technology has changed the pattern of transactions and interactions in society, especially among Generation Z who are familiar with the internet, social media, and e-commerce. This study aims to analyze the influence of digital payment, social media, e-commerce, and financial literacy on the consumer behavior of Generation Z in Pondok Suguh District. The study used a quantitative approach with an associative method on 97 respondents selected through a simple random sampling technique. Data were collected through a Likert scale questionnaire and processed using SPSS version 22. The results showed that social media had a significant effect on consumer behavior, while digital payment, e-commerce, and financial literacy had no partial effect. However, the four variables simultaneously had a significant effect with a coefficient of determination of 0.601. Thus, social media is a dominant factor influencing the consumer behavior of Generation Z. It is hoped that the younger generation will improve their financial literacy to be wiser in using digital technology.
SIPD User Satisfaction In The North Sumatra Regional Government Using The Delone And Mclean Model Approach Anggi Pratama Nasution; Irawan Irawan
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.v5i1.9996

Abstract

The purpose of this study is to examine the satisfaction of SIPD users using the DeLone and McLean Model Approach. The DeLone and McLean Model is used to analyze how information systems contribute to increasing SIPD user satisfaction. Data were collected through a survey using a questionnaire instrument aimed at local government employees in North Sumatra. The data analysis technique applied was the PLS structural equation model (SEM-PLS). The findings of this study indicate that the quality of the information system has a statistically significant influence on SIPD user satisfaction. Perceived usefulness influences SIPD user satisfaction. Perceived usefulness influences SIPD user satisfaction. The implications of the results of this study indicate that the Quality of the Information System and Perceived Usefulness have a significant impact on SIPD User Satisfaction, so there are several important implications both in the context of theory and practice..
" Declined " Productive Waqf Performance Audit Model: The Perspective of Maqāṣid Sharia and MSME Empowerment Heriyati Chrisna; Yani Suryani; Lukman Hakim Siregar
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.v5i1.9997

Abstract

Wakaf produktif has a significant potential for improving the overall economy through the development of productive and synergistic wakaf aset with UMKM; nevertheless, systematic work audits with syariah kerangka maqāṣid are still very rare. The goal of this study is to develop a kinerja audit model for productive wakaf instruments with the perspective of maqāṣid syarīʿah and UMKM. This audit model integrates the following three maqāṣid goals: ad-dīn, an-nafs, al-ʿaql, an-nasl, and al-māl, as well as UMKM indicators (modal, akses pasar, pelatihan, jaringan, keberlanjutan), as well as quantitative and qualitative pengukuran mechanisms, pelaporan, and akuntabilitas. The primary contribution of the study is to provide a comprehensive, syariah-based kinerja audit for the production organization in order to promote social-economic cooperation.
Entrepreneurial Strategies: Theoretical and Practical Review (Journal - Entrepreneurial Strategies) Soni Gustika
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.v5i1.10090

Abstract

This study presents a comprehensive review of entrepreneurial strategies relevant to micro, small, and medium enterprises (MSMEs) as well as start-ups during the 2015–2025 period. The article discusses strategic entrepreneurship frameworks, the comparison of entrepreneurial decision-making logics (effectuation vs. causation), marketing strategies and digitalization, access to financing, growth and scaling strategies, as well as policy implications. In addition, several brief case studies and practical recommendations are provided that can be adopted by entrepreneurs and policymakers.
The Level Of Public Trust And Lifestyle Towards The Decision To Save In The Syariah Financing Savings And Loan Cooperative BMT Nu Jatim Muhammad Isbad Addainuri; Nashar Nashar
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.v5i1.10195

Abstract

Banks or sharia financial institutions function as agents of trust, Baitul Mal Wa Tanwil (BMT) not only hopes for increased public interest in choosing BMT as a vehicle for investment and saving. Apart from that, people's lifestyle patterns also greatly influence people's savings in financial institutions. Lifestyle in general is a person's overall lifestyle expressed in activities, interests and opinions. So it can be said that people's level of trust and lifestyle greatly influence the decision to become a customer. This research aims to find out whether people's level of trust and lifestyle influence the decision to save at KSPPS BMT NU East Java, as well as analyzing which variables have the most influence on the decision to save at KSPPS BMT NU East Java. This study uses a quantitative approach with descriptive statistical analysis techniques and multiple linear regression tests using SPSS software. The data used in this research is primary data obtained from the results of a questionnaire filled out by 75 customers at KSPPS BMT NU East Java. The results of this study show that there is a simultaneous influence between the variables of trust and lifestyle on the decision to save at KSPPS BMT NU East Java. The variable that has the most dominant influence on the decision to save is the lifestyle variable, with a regression coefficient for the trust variable of 0.312, while the regression coefficient for the lifestyle variable is 0.564.
The Influence Of Regional Original Revenue On Capital Expenditure In Regencies/Cities Of North Sumatera Siti Arifah; Ayu Kurnia Sari; Dito Aditia Darma Nst
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.v5i1.10292

Abstract

Regional expenditure constitutes financial outlays undertaken by subnational governments (at provincial, regency, or city levels) to fund diverse programs, projects, and activities designed to fulfill societal requirements and execute governmental responsibilities at the local tier. This expenditure encompasses considerable budgetary provisions allocated toward critical sectors including education, health services, infrastructure development, security apparatus, public service delivery, and related domains. The budgetary allocation framework for regional expenditure comprises revenues generated from local sources, intergovernmental transfer mechanisms from the central authority, and supplementary financial resources. These fiscal resources are deployed to support prioritized initiatives and ventures delineated within regional development strategies.The empirical evidence further reveals that jurisdictions demonstrating sustained enhancement in locally-generated revenues exhibit enhanced fiscal sustainability, consequently diminishing reliance upon centrally-administered transfer allocations. However, notable fiscal asymmetries persist across territorial units. Certain regencies and municipalities characterized by modest local revenue generation demonstrate a propensity to dedicate diminished proportions toward capital investment while maintaining heightened dependency on recurrent operational expenditures. The regression analysis yields a positive coefficient estimate for the local revenue variable, exhibiting statistical significance at p < 0.05, thereby indicating that incremental growth in local own-source revenue corresponds with proportional increases in capital expenditure allocation.
The Role Of Public Sector Audit In Improving Accountability And Transparency In Local Government Financial Management Dito Aditia Darma Nst; Rania Rizqi; Llili Aprilliani; Ulfa Muharrammaini; Stefany Gabriella
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.v5i1.10297

Abstract

Public sector audit plays a strategic role in promoting accountability and transparency in the management of local government finances. Various problems in regional financial management, such as inaccurate recording, weak internal control systems, and low compliance with regulations, highlight the importance of audit as an effective oversight and evaluation mechanism. This study aims to analyze the role of public sector audit in enhancing accountability and transparency in local government financial management. The research employs a qualitative approach using literature review and document analysis, including audit reports of the Audit Board of Indonesia (BPK), regulations on regional financial management, and relevant previous studies. The results indicate that public sector audit significantly contributes to improving the quality of local government financial statements, strengthening internal control systems, and encouraging compliance with applicable laws and regulations. Furthermore, audit recommendations serve as an instrument for continuous improvement in regional financial management practices. However, the effectiveness of public sector audit is influenced by the commitment of local government leaders, the follow-up of audit recommendations, and the competence of financial management personnel. Therefore, strengthening the public sector audit function is essential to achieve transparent, accountable, and good governance–oriented local government financial management.
The Effect of Packaging Design and Instagram Promotional Visuals on the Purchase Intention of Baytat Cinda Cakes in Manna Secilia Racmi; Nia Indriasari; Yun Fitriano
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.v5i1.10352

Abstract

This study aims to analyze the effect of packaging design and Instagram promotional visuals on consumer purchase intention for Baytat Cinda cakes in Manna, South Bengkulu. Data analysis in this study was conducted quantitatively using multiple linear regression analysis. This method was chosen based on the research objective, which was to explain the causal relationship between the independent variables, namely packaging design (X1) and promotional visuals (X2), and the dependent variable, namely purchase intention (Y), of Baytat Cinda consumers in Manna, South Bengkulu. The results showed that all questionnaire items were valid and reliable. The regression equation obtained was Y = 1.476 + 0.316X₁ + 0.608X₂, indicating that packaging design and Instagram promotional visuals had a positive effect on purchase intention. The R² value of 0.692 indicates that these two variables explain 69.2% of the variation in purchase intention, while 30.8% is influenced by other factors outside the study. Partial tests showed that packaging design (t = 2.704; sig. = 0.009) and Instagram promotional visuals (t = 5.523; sig. = 0.000) had a positive and significant effect on purchase intention. Simultaneous tests (F count = 80.981 > 3.12; sig. = 0.000) proved that both variables together significantly influenced purchase intention.

Page 32 of 36 | Total Record : 354

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