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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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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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The Role Of Destination Image As An Intervening Variable In The Influence Of Tourism Events And Social Media On Revisit Intention At Sorake Beach, South Nias Regency Yupiter Mendrofa
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.v5i1.10417

Abstract

This study aims to analyze the influence of tourism events and social media on tourists’ revisit intention, with destination image serving as an intervening variable at Sorake Beach, South Nias Regency. A quantitative research approach was employed using a survey method involving 150 tourists who had previously visited Sorake Beach. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that tourism events and social media have a positive and significant effect on destination image and revisit intention. Furthermore, destination image is found to have a positive and significant influence on tourists’ revisit intention. Mediation analysis reveals that destination image significantly mediates the relationship between tourism events, social media, and revisit intention. These findings highlight that the formation of a positive destination image is a key mechanism in encouraging tourists’ intention to revisit. This study contributes theoretically to the development of tourist behavior models based on destination image and provides practical implications for destination managers in designing tourism event strategies and social media marketing oriented toward sustainable tourism.
The Effect Of Perceived Ease Of Use And Perceived Trust On Behavioral Intention Quick Response Code Indonesian Standard (QRIS) In Mediating Risk Perceptions Among Student In Lubuklinggau Sri Endang Susilawati; Herman Paleni; Indrawati Mara Kesuma
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.v5i3.11019

Abstract

This study examines the influence of perceived ease of use and trust on QRIS adoption decisions, with perceived risk as a mediating variable among university students in Lubuk Linggau City. Employing a quantitative explanatory design, primary data were collected via questionnaires from respondents experienced in digital payments. The population comprised 10,079 students from local higher education institutions, and a sample of 100 was selected using Slovin’s formula with a 10% margin of error and purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (SEM-PLS) to assess direct and indirect relationships among variables. Findings reveal that both perceived ease of use and trust positively and significantly influence QRIS adoption. Ease of use encourages adoption through accessibility and operational simplicity, while trust strengthens decisions via security, data integrity, and service provider credibility. Additionally, perceived risk significantly mediates the relationship between ease of use and adoption, indicating that reducing perceived risk enhances technology adoption. These results suggest that usability, trust, and risk management are key factors in promoting QRIS adoption among students. Practically, the study highlights the need to improve system usability, reinforce security, and implement effective communication strategies to enhance trust and minimize perceived risk. This research contributes to a more comprehensive understanding of digital payment adoption in higher education.
The Influence Of Perception Of Convenience, Perception Of Risk And Financial Technology On Interest In Using Paylater Among Students Niken Tiya Rahmadan; Yulpa Rabeta
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.v5i3.11020

Abstract

This study aims to examine the influence of Perceived Ease of Use, Perceived Risk, and Financial Technology on the intention to use PayLater services among university students in Lubuklinggau. The population included students from universities in Lubuk Linggau city, with a sample of 100 respondents selected using purposive sampling. Data were analyzed using Partial Least Square (PLS) with SmartPLS to test the relationships among constructs, allowing for both partial and simultaneous effect assessments. The results indicate that Perceived Ease of Use and Perceived Risk do not have a significant direct effect on the intention to use PayLater, whereas Financial Technology has a strong positive and significant effect with a path coefficient of 0.830 and T-statistic of 8.084. Simultaneously, the three independent variables significantly influence the intention to use PayLater, with a coefficient of 0.364 and P-Value of 0.000. The R-Square value of 0.456 suggests that 45.6% of the variance in usage intention is explained by the model, while the remaining is influenced by other external factors. Further analysis highlights the importance of financial literacy, prior platform experience, social factors, hedonic motivation, and perceived behavioral control as contextual determinants of PayLater adoption decisions. In conclusion, financial technology innovation emerges as the dominant factor driving PayLater usage intention, while Perceived Ease of Use and Perceived Risk require mediation or moderation approaches to fully understand their influence, providing practical implications for platform development and user education.
Marketing Strategy Plan Through SWOT Analysis On BLP Beauty's Expansion Into The French Market Nayla Najwa Nafila
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.v5i3.11035

Abstract

This study aims to design a marketing strategy for BLP Beauty in the context of expansion into the French market through a SWOT analysis approach, supported by STEEP analysis, Customer Journey Map (CJM), and a 4P Marketing Mix framework. The internal analysis reveals that BLP Beauty excels in value-driven digital campaigns and sensory experience-based product innovation, yet needs to address weaknesses in inconsistent quality control and packaging. From an external perspective, the brand's primary opportunities stem from the high willingness to pay among French consumers and the potential for international strategic partnerships, while the main challenges include strict European Union regulations and consumer selectivity regarding product ingredients.
The Effect Of Liquidity On The Profitability Of Commercial Banks In Indonesia During The Post-COVID-19 Pandemic Recovery Period (2021–2024) Olivia Dhesta Vega; Marshella Zuliani; Tessa Meilandari; Reva Indah Sefira
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.v5i3.11150

Abstract

The purpose of this research is to analyze the relationship between liquidity and the profitability of Indonesian commercial banks from 2021 to 2024. The Loan to Deposit Ratio (LDR) is a liquidity metric, whereas the RO) is a measure of profitability. The commercial banks that were active in Indonesia over the time frame of this study make up the population. With the use of purposive sampling, a total of fifteen banks were examined, yielding sixty observations. Secondary data culled from Financial Services Authority annual reports served as the basis for this study. We used Microsoft Excel to process the data.Simple linear regression analysis is the analytical approach used in this investigation. There was no statistically significant relationship between ROA and the Loan to Deposit Ratio (LDR), according to the findings. According to the coefficient of determination, other factors account for 99.2% of the variation in ROA, whereas LDR only accounts for 0.8%. These results indicate that during the economic recovery phase following a pandemic, liquidity is not the main factor that determines a bank's profitability.
Analysis Of The Impact Of Employee Engagement On Employee Performance Productivity In The Telkom Bengkulu Area Network Division Siti Abibah; Ovita Charolina; Amrullah Amrullah
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.v5i3.11175

Abstract

This research aims to find out and analyze the influence of employee engagement on employee performance productivity in the Telkom Bengkulu Network Division. The type of research used in this research is a quantitative approach. The population in this study is all employees at the Telkom Bengkulu Network Division. The sample used in this study was 70 respondents taken using questionnaire distribution and data analysis techniques. Data analysis used to test hypotheses is simple linear regression analysis and t test (partial test) which is processed using statistical calculation through application (SPSS) version 25. The results of this study show that employee engagement has a positive and significant effect on employee performance productivity in the Telkom Bengkulu Network Division which is evidenced by the regression coefficient value (employee engagement X) of 1,010 and the calculated t value of 7,060 > t table 1,995 with a significant value of 0.000 < 0.05. This means that if employee engagement has a positive and significant effect on employee performance productivity in the Telkom Bengkulu Network Area Division, which shows that when employee performance productivity can regulate the quality of work, with commitment, it can improve the quality of the company
Analysis Of The Regional Revenue And Expenditure Budget (APBD) For The Financial Performance Assessment Of The Asahan Regency Regional Government For 2019-2024 Susi Susi; Anggi Pratama Nasution; Hendra Saputra
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.v5i3.11224

Abstract

The research study aims to analyze the financial performance of the Asahan Regency Government for the 2019-2024 period by applying a quantitative descriptive methodology, utilizing secondary data from the Regional Budget Realization Report. The analysis was conducted using five main financial ratios, namely the Financial Independence Ratio, the Regional Original Revenue (PAD) Effectiveness Ratio, the Regional Financial Efficiency Ratio, the Operational and Capital Expenditure Harmony Ratio, and the Revenue Growth Ratio. The research results show that the financial performance of the Asahan Regency Government still faces challenges in the aspect of Financial Independence, which is classified as very low (an average of 11.55%) with an Instructive pattern, indicating a high dependence on central transfer funds. The PAD Effectiveness Ratio is generally in the fairly effective category, with an average of 97.54%. The Regional Financial Efficiency Ratio is classified as inefficient, with an average of 100.17%, where ideally the efficiency percentage is below 100%. The Expenditure Harmony Ratio shows a relatively harmonious proportion, with an average of 65.54% of Operational Expenditure and 14.07% of Capital Expenditure. Meanwhile, the Revenue Growth Ratio shows unstable conditions, with contractions in 2020 and 2023, and the highest positive growth of 11.11% in 2024. Overall, the Asahan Regency Government needs to increase fiscal independence by optimizing PAD, maintaining consistent revenue effectiveness, and managing expenditures to be more efficient and sustainable.
The Influence Of Content Marketing, Brand Image And E-Service Quality On Consumer Satisfaction At Kopi Kenangan In Jalan Setia Medan Muhammad Tegar Dwinata; Annisa Sanny; Slamet Widodo
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.v5i3.11238

Abstract

This study aims to analyze the influence of Content Marketing, Brand Image, and E-Service Quality on Consumer Satisfaction at Kopi Kenangan on Jalan Setia Medan. This study applies a quantitative approach through a survey method to 96 respondents who are active consumers. The data analysis technique used is multiple linear regression through SPSS software version 22. These findings show that partially Content Marketing has a negative and significant effect on Consumer Satisfaction (B = -0.147; t = -5.304; Sig. = 0.000). Brand Image has a positive and significant impact on Consumer Satisfaction (B = 0.083; t = 2.816; Sig. = 0.006). Meanwhile, E-Service Quality has a positive and significant impact on Consumer Satisfaction (B = 0.629; t = 13.094; Sig. = 0.000). The results of simultaneous testing show that Content Marketing, Brand Image, and E-Service Quality simultaneously have a significant effect on Consumer Satisfaction (F = 63.980; Sig. = 0.000). The Adjusted R² value of 0.665 indicates that 66.5% of the variation in Consumer Satisfaction can be explained by the research model, and 33.5% is influenced by other factors outside the research. The findings of this study indicate that E-Service Quality is a very dominant variable in increasing the level of Consumer Satisfaction. Therefore, companies need to increase the level of digital service quality, accompanied by an evaluation of content marketing strategies and strengthening brand image to support the continuous improvement of consumer satisfaction.
Analysis of the Financial Performance of the Regional Government of North Sumatra Province in the Post–COVID-19 Period Alia Rohali; Irawan Irawan; 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.v5i3.11266

Abstract

This study aims to analyze the financial performance of the Government of North Sumatra Province in the post-Covid-19 period from 2021 to 2024 based on the ratios of financial independence, effectiveness, and efficiency. This research employs a quantitative descriptive approach using secondary data derived from the Regional Budget Realization Reports published by the local government. The results indicate that the financial independence ratio ranges from 17% to 24%, categorized as very low with an instructive relationship pattern, reflecting a high dependence on central government transfers. The effectiveness ratio ranges from 90% to 96% and is classified as effective despite fluctuations, while the efficiency ratio ranges from 97% to 100% and is considered less efficient because regional expenditures nearly absorb all revenues. Overall, the post-pandemic financial performance demonstrates relatively effective revenue realization; however, significant challenges remain in strengthening fiscal independence and improving expenditure efficiency.
The Effect of Training, Occupational Safety, Health and Work Motivation on Employee Performance at PT. Amal Tani Langkat Reza Ramadan Ginting; Hasrul Azwar Hasibuan
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.v5i3.11296

Abstract

This study aims to examine and provide a clearer understanding of the effect of training, occupational health and safety, and work motivation on employee performance at PT Amal Tani Langkat. This research employs a quantitative method with a total of 45 respondents. The data were analyzed using statistical formulas and processed with SPSS version 26. The results indicate that training has a positive and significant partial effect on employee performance at PT Amal Tani Langkat, as evidenced by the t-test results with a t-value of 4.418 > t-table 2.018 and a significance value of 0.000 < 0.05. Occupational health and safety also have a positive and significant partial effect on employee performance at PT Amal Tani Langkat, as shown by the t-test results with a t-value of 2.313 > t-table 2.018 and a significance value of 0.026 < 0.05. Furthermore, work motivation has a positive and significant partial effect on employee performance at PT Amal Tani Langkat, as proven by the t-test results with a t-value of 5.775 > t-table 2.018 and a significance value of 0.000 < 0.05. Simultaneously, training, occupational health and safety, and work motivation have a significant effect on employee performance, as indicated by the F-test re

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