cover
Contact Name
KARONA CAHYA SUSENA
Contact Email
karona.cs@unived.ac.id
Phone
+6281541234500
Journal Mail Official
karona.cs@unived.ac.id
Editorial Address
Universitas Dehasen Bengkulu Jl. Meranti Raya No. 32 Sawah Lebar Kec. Ratu Agung, Kota Bengkulu 383228
Location
Kota bengkulu,
Bengkulu
INDONESIA
Jurnal Akuntansi, Manajemen dan Bisnis Digital
ISSN : 28098595     EISSN : 28098692     DOI : https://doi.org/10.37676/jambd
Core Subject : Economy, Science,
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
Articles 354 Documents
The Influence Of Lifestyle Brands On Generation Z Consumer Behavior For Tuku Coffee Products In Bogor Regency Arif Igo; Kelty Nurdarani Loves
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.v5i3.11879

Abstract

This study aims to analyze the influence of lifestyle brand on Generation Z consumer behavior toward Kopi Tuku products in Bogor Regency. The increasing trend of coffee consumption among Generation Z is not only influenced by product quality, but also by the brand’s ability to represent lifestyle, social identity, and consumer preferences. This study employs a quantitative approach using a survey method through questionnaire distribution to respondents who meet the criteria, namely Generation Z aged 17–27 years who have purchased Kopi Tuku products in Bogor Regency. The sampling technique used is purposive sampling with a total of 100 respondents.The data were analyzed using simple linear regression supported by t-test and coefficient of determination (R²). The results show that lifestyle brand has a positive and significant effect on Generation Z consumer behavior toward Kopi Tuku products in Bogor Regency. This indicates that the stronger the consumer perception of lifestyle brand, the higher the tendency of consumer behavior, such as purchase intention, loyalty, and purchase decisions.
The Influence Of Training, Internal Communication, And Leadership On Personnel Work Discipline Of The Fire And Rescue Department Of Muara Enim Regency Yuli Sri Susanty; Abdul Basyith; Nisma Aprini
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.v5i3.11893

Abstract

This study aims to determine and analyze the influence of training, internal communication, and leadership, individually and collectively, on work discipline among personnel in the Muara Enim Regency Fire and Rescue Department. The analysis used descriptive and inferential analyses, employing statistical calculations using multiple regression formulas, partial and simultaneous tests, and coefficients of determination. The results showed that training, internal communication, and leadership simultaneously have a positive effect on work discipline among personnel in the Muara Enim Regency Fire and Rescue Department. Training, internal communication, and leadership have a positive effect individually on work discipline among personnel in the Muara Enim Regency Fire and Rescue Department.
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.v5i3.12032

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.
The Influence Of Carbon Accounting Disclosure And Audit Quality On Corporate Efficiency In Industrial Sector Companies Listed On The Indonesia Stock Exchange Maf’ul Taufiq; Weny Ananda Putri; Mifthahul Jannah; Imanuela Aprilia Rajagukguk
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.v5i3.12335

Abstract

This study aims to analyze the impact of carbon accounting disclosure and audit quality on corporate efficiency within the industrial sector listed on the Indonesia Stock Exchange (IDX), as well as to examine the moderating role of audit quality in the relationship between carbon disclosure and corporate efficiency. Growing global attention toward sustainability and climate change issues has prompted companies to enhance carbon emission transparency and strengthen oversight mechanisms through high-quality audits. This study employs a quantitative approach with an explanatory research design. Secondary data were obtained from the annual and sustainability reports of industrial sector companies listed on the IDX for the 2019–2023 period. The sample was selected using a purposive sampling technique. Corporate efficiency was measured using Data Envelopment Analysis (DEA) and the Total Asset Turnover (TATO) ratio; carbon accounting disclosure was measured using the Carbon Disclosure Index (CDI) based on GRI/CDP standards; and audit quality was proxied by a dummy variable (Big Four vs. non-Big Four). Data analysis was conducted using multiple panel regression and moderated regression analysis (MRA). The results indicate that: (1) carbon accounting disclosure has a positive and significant effect on corporate efficiency; (2) audit quality has a positive and significant effect on corporate efficiency; and (3) audit quality strengthens the relationship between carbon accounting disclosure and corporate efficiency. This study supports legitimacy theory, stakeholder theory, and signaling theory, and contributes to the sustainability accounting literature in Indonesia.