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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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Analysis Of School Principal Leadership And Work Environment On Teacher Performance Through Motivation At Smk Negeri 1 Percut Sei Tuan Haryatno Haryatno; Kiki Farida Ferine; Muhammad Isa Indrawan
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.v5i3.11424

Abstract

Kinerja guru merupakan faktor kunci dalam menentukan kualitas pendidikan, terutama di SMK yang menuntut lulusan untuk dipersiapkan terhadap tuntutan tenaga kerja. Penelitian ini bertujuan untuk menganalisis pengaruh kepemimpinan kepala sekolah dan lingkungan kerja terhadap kinerja guru melalui motivasi kerja sebagai variabel intervensi di SMK Negeri 1 Percut Sei Tuan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Populasi penelitian terdiri dari seluruh 119 guru dan staf di SMK Negeri 1 Percut Sei Tuan, yang juga dijadikan sampel penelitian (sensus). Data dikumpulkan melalui kuesioner dan dianalisis menggunakan metode Partial Least Squares (PLS) dengan bantuan aplikasi SmartPLS. Hasil penelitian menunjukkan bahwa kepemimpinan kepala sekolah dan lingkungan kerja memiliki efek positif dan signifikan terhadap kinerja guru dan motivasi kerja. Motivasi kerja juga terbukti memiliki efek positif dan signifikan terhadap kinerja guru. Selain itu, motivasi kerja bertindak sebagai variabel intervensi yang memperkuat pengaruh kepemimpinan kepala sekolah dan lingkungan kerja terhadap kinerja guru. Koefisien penentuan menunjukkan bahwa kepemimpinan kepala sekolah dan lingkungan kerja menjelaskan 39,2% variasi motivasi kerja, sedangkan kepemimpinan kepala sekolah, lingkungan kerja, dan motivasi kerja bersama-sama menjelaskan 58,6% variasi kinerja guru. Kesimpulan dari penelitian ini menegaskan bahwa peningkatan kinerja guru dapat dicapai melalui penguatan kepemimpinan kepala sekolah yang efektif, meningkatkan lingkungan kerja yang kondusif, dan meningkatkan motivasi kerja guru. Hasil penelitian ini diharapkan dapat diperhatikan oleh sekolah dan pengambil kebijakan pendidikan dalam merumuskan strategi peningkatan kualitas kinerja guru di SMK.
The Effect Of Work Division, Employee Development, And Supervision On Employee Work Quality At The Protocol And Leadership Communication Division, Regional Secretariat Of Lahat Regency Nabillah Rahma Yanti Putri; Harun Samsuddin; Darmin Darmin
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.v5i3.11519

Abstract

This study aims to determine and analyze the effect of division of labor, guidance, and supervision on the work quality of employees in the Protocol and Leadership Communication Division of the Regional Secretariat of Lahat Regency, both partially and simultaneously. This research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to employees and analyzed using multiple linear regression analysis to examine the influence of the independent variables on the dependent variable. The results revealed that (1) division of labor did not have a positive partial effect on employee work quality, indicating that the existing allocation of tasks had not become a major factor in improving work quality; (2) guidance had a positive partial effect on work quality, meaning that better guidance contributes to higher work quality; (3) supervision had a positive partial effect on work quality, showing that effective supervision can improve the quality of work performance; and (4) division of labor, guidance, and supervision simultaneously had a positive effect on employee work quality. Therefore, improving employee work quality can be achieved through the optimization of guidance and supervision supported by an appropriate and well-coordinated division of labor.
The Influence Of Corporate Branding And Brand Ambassador On Customer Trust At Bank Syariah Indonesia Branch Office Panorama, Bengkulu City Zosen Wandi Rahman; Nurul Hak; Khozin Zaki
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.v5i3.11604

Abstract

Customer trust serves as the primary foundation for the sustainability of the Islamic banking industry. Following the merger of Bank Syariah Indonesia (BSI), the strengthening of corporate brand identity and the utilization of brand ambassadors were implemented as strategic approaches to establish a positive institutional image while simultaneously enhancing customer trust. Nevertheless, the effectiveness of both strategies at the branch office level remains insufficiently examined empirically. This study aims to analyze the influence of Corporate Branding and Brand Ambassador on Customer Trust at BSI KC Panorama, Bengkulu City, both partially and simultaneously.A causal quantitative method was employed, with data collected through questionnaires distributed to active customers selected via purposive sampling technique. The data were analyzed using multiple linear regression, encompassing the t-test, F-test, and coefficient of determination (R²).The findings demonstrate that Corporate Branding exerts a positive and significant influence on customer trust (t-value = 23.895; sig. = 0.000), as does Brand Ambassador (t-value = 2.543; sig. = 0.012). Simultaneously, both variables were proven to have a significant combined effect on customer trust.It is concluded that Corporate Branding constitutes the most dominant variable in shaping customer trust at BSI KC Panorama, Bengkulu City, indicating that institutional brand image plays a considerably greater role than the ambassador figure in determining customer confidence.
The Impact Of Green Accounting And Environmental Performance On Firm Value Of Mining Companies Listed On The Indonesia Stock Exchange Alfiyani Khusnin Nashriyah; Musviyanti Musviyanti
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.v5i3.11607

Abstract

This study aims to examine the effect of green accounting and environmental performance on firm value in mining sector companies listed on the Indonesia Stock Exchange (IDX). Signaling theory is employed as the theoretical framework to explain how the implementation of green accounting and environmental performance may influence firm value. This study adopts a quantitative research approach using secondary data obtained from annual reports and sustainability reports of mining companies during the 2020–2024 period. The sample consists of 14 companies selected through purposive sampling. Data were analyzed using multiple linear regression analysis. The findings reveal that green accounting has a significant effect on firm value, indicating that greater environmental responsibility disclosure and environmental cost allocation are positively perceived by investors. In contrast, environmental performance does not have a significant effect on firm value. These results suggest that investors place greater emphasis on the disclosure of environmental accounting information than on environmental performance ratings when assessing firm value. This study contributes to the literature on sustainability accounting and provides insights for companies seeking to enhance their value through environmental practices.
Partner Lifecycle Audits and Quality Audits: Do Gender and Workload Play a Role Inna Rahmania Anindita
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.v5i3.11622

Abstract

Penelitian ini bertujuan menganalisis pengaruh siklus hidup partner audit terhadap kualitas audit dengan mempertimbangkan peran gender dan beban kerja partner audit sebagai variabel moderasi. Penelitian menggunakan data perusahaan sektor industri dan energi yang terdaftar di Bursa Efek Indonesia periode 2018–2025 dengan total 648 observasi. Analisis dilakukan menggunakan regresi data panel. Siklus hidup partner audit didalam penelitian ini dibagi menjadi tiga fase yaitu fase entry, fase adjustment dan fase recursion. Hasil penelitian menunjukkan bahwa fase entry menurunkan kualitas audit sedangkan fase adjustment akan meningkatkan kualitas audit dan fase recursion tidak berpengaruh signifikan terhadap kualitas audit. Hasil pengujian moderasi menunjukan bahwa partner audit perempuan terbukti memperkuat kualitas audit pada fase penyesuaian, sedangkan beban kerja yang tinggi dari partner audit akan menurunkan kualitas audit. Hasil temuan ini menunjukkan pentingnya pengelolaan rotasi partner audit dan distribusi beban kerja untuk menjaga kualitas audit.
The Influence Of Professional Ethics, Locus Of Control, And Work Experience On Ethical Decision-Making Among Tax Consultants, With Religiosity As A Moderating Variable Diah Nurlaeni; Juita Tanjung
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.v5i3.11639

Abstract

This study aims to examine the effects of professional ethics, locus of control, and work experience on tax consultants’ ethical decision-making and to investigate the moderating role of religiosity. A quantitative approach was employed, with data collected through questionnaires distributed to tax consultants and analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with SmartPLS 4.0. The results indicate that professional ethics, locus of control, and work experience have a positive and significant influence on ethical decision-making. Furthermore, religiosity significantly moderates the relationships between professional ethics, locus of control, work experience, and ethical decision-making. These findings suggest that stronger professional ethics, greater self-control, broader work experience, and higher religiosity encourage tax consultants to make more ethical and responsible decisions in accordance with professional codes of conduct and applicable tax regulations. The study contributes to the development of tax and professional ethics literature and provides practical insights for improving ethical decision-making among tax consultants.
Implementation Of Green Human Resource Management As The Key To UMKM Actors' Compliance With Government Green Political Regulations Sri Kumala Dewi; Waldi Putra; Yuni Candra
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.v5i3.11707

Abstract

This study aims to analyze the implementation of Green Human Resource Management (GHRM) in Micro, Small, and Medium Enterprises (MSMEs) and evaluate its effectiveness in driving compliance with the government's Green Politics regulations. The research method employed is descriptive qualitative with a document study approach, utilizing content analysis on environmental regulations, industry reports, and relevant secondary literature. The results indicate that the adoption level of GHRM in MSMEs remains at a simple functional adaptation stage through digital efficiency (paperless billing), energy conservation, and the use of eco-friendly packaging, all driven by the interpersonal directing function of business owners. This internal practice proves to be a crucial instrument in meeting local regulations, such as single-use plastic bans, while simultaneously mitigating legal risks. The novelty of this study lies in its shift of analytical focus; while previous research predominantly focused on complex GHRM systems in large corporations with established structures, this study demonstrates that simplifying cost-efficient GHRM practices in the informal sector can serve as a strategic bridge for external regulatory compliance. The implication of this study demands government intervention in knowledge management through free green training and economic incentives, rather than merely enforcing punitive sanctions, to foster a compliant and sustainable MSME ecosystem.
Determinants of Tax Evasion with Religiosity as a Moderating Variable Faridh Azhar Hakim; Sabaruddin Sabaruddin
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.v5i3.11712

Abstract

Tax evasion in Indonesia remains a serious problem, resulting in reduced state revenue. Various external factors, such as audit intensity, tax rates, and perceptions of fairness in the tax system, are believed to influence taxpayer behavior. On the other hand, internal factors, such as religiosity, also play a role in shaping individual attitudes and decisions regarding fulfilling tax obligations. This study uses a quantitative approach with an associative nature through a survey method. The research sample consisted of 97 individual taxpayers registered at the Pondok Aren Tax Office (KPP Pratama), selected using a nonprobability sampling technique with a purposive sampling approach. Data were analyzed using the Partial Least Squares (PLS) method with the assistance of SmartPLS software. The results of the study indicate that tax audits, tax rates, and tax fairness have a positive and significant influence on tax evasion. Furthermore, religiusity has been shown to moderate this relationship by strengthening the influence of each independent variable. These findings demonstrate that both external and internal factors play a significant role in shaping taxpayer behavior toward tax evasion.
Population Roadmap Integration Strategy In Accelerating Regional Development In North Sumatra Province 2025–2029 Towards A Golden Indonesia 2045 Heri Pranata Satria
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.v5i3.11734

Abstract

Population development enters a strategic phase towards a Golden Indonesia 2045 through the Population Development Roadmap (PJPK) 2025–2029. North Sumatra Province, which is at the peak of the demographic bonus with the proportion of the productive age population reaching 67.23% and a dependency ratio of 48.75% (2025), has a great opportunity to accelerate regional development. However, the implementation of PJPK integration at the district/city level still faces various obstacles. This study aims to analyze the problem of integrating 30 PJPK indicators into regional planning documents (RPJMD and RKPD) and formulate an effective strategy. Using a qualitative approach with document analysis, SIGA April 2026 secondary data, and PJPK Progress Monitoring as of April 9, 2026, this study identifies three main problems: the lack of optimal internalization of PJPK indicators, weak cross-sector coordination, and low technical capacity and political commitment of regional apparatus. The analysis shows that the root of the problem lies in the system of competency development of apparatus that is not yet population-oriented, the lack of continuous technical assistance from the province, and the planning culture that is still sectoral. Using the Analytic Hierarchy Process (AHP), the structured technical mentoring model was selected as the best alternative with a score of 0.412. The main recommendation is the issuance of a Governor's Regulation on Structured Technical Assistance and the Mandatory Integration of 30 PJPK Indicators into regional planning documents. This policy is expected to strengthen cross-sector synergy, increase the capacity of the apparatus, and ensure that PJPK becomes the main reference for accelerating regional development in North Sumatra towards a Golden Indonesia 2045.
Capital Asset Pricing Model (CAPM) And Its Implications For Investment Decision Making In LQ45 Companies On The Indonesia Stock Exchange Villa Maharani Aslim; Wisang Candra Bintari; Mitta Muthia Wangsi; Bekti Wiji Lestari; Nur Aeni Waly
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.v5i3.11813

Abstract

This study aims to determine the level of stock returns and risks, as well as the grouping and assessment of efficient and inefficient stocks in the LQ 45 index using the Capital Asset Pricing Model (CAPM) method in determining stock investment decisions in the LQ 45 index for the 2019-2023 period. The type of research used is a quantitative approach with a descriptive method. The data source used is secondary data, the sampling technique uses non-probabilistic sampling, namely purposive sampling, resulting in 23 stock samples examined on the Indonesia Stock Exchange website. The results of the study, determined using the Capital Asset Pricing Model (CAPM), show that of the 23 sample companies in the LQ 45 index in 2019, there were 14 efficient stocks in 2019, 16 efficient stocks in 2020, 8 efficient stocks in 2021, 15 efficient stocks in 2022, and 5 efficient stocks in 2023. These shares are included in the efficient share classification because they have an expected return [E(Ri)] that is lower than the individual return (Ri) which indicates a positive value so that based on calculations using the CAPM method, it is recommended that the decision taken by investors is to buy shares.

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