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KARONA CAHYA SUSENA
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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 200 Documents
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The Role of Natural Resources and the Environment in Development Anwar Syarif; Wirda Hediyati; Reni Ria Armayani
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 2 No 1 (2023): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v2i1.2732

Abstract

This article discusses the role of natural resources and the environment in development. The development of a nation requires a basic aspect called resources, both natural resources and human resources. This article discusses several main issues, including the role of natural resources and economic development, the role of environmental economics in the analysis of environmental functions, and how the environment is related to sustainable development...
Conventional Money Market Practices and Prices in Conventional Money Market Iir Tsamrotur Rofa; Muhammad Ikhsan Harahap
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 2 No 1 (2023): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v2i1.2785

Abstract

The money market has an important role in the economy. For those who have a surplus of funds, the money market is an important means of investment. Meanwhile, for those who need funds, the money market is an important solution to overcome the problems they face. In today's modern era, transactions that occur in the money market are generally carried out directly through the telephone electronic data link media. These transactions are called Over the Counter (OTC) transactions. The actors can carry out transactions on the domestic (domestic) or foreign market that do not require a real market form. Transactions on the money market can be carried out 24 hours a day around the world, allowing fund owners to put their capital in markets that provide high interest rates. Meanwhile, borrowers can look for loans in the market that offers the lowest interest rates. Prices in the Conventional Money Market are usually expressed as a percentage that represents the income (return) associated with the use of money for a certain period of time
Implementation of Musyarakah Financing Contract Implementation at PT. Bank Sumut Syariah Katamso Medan Ulil Azmi A Parinduri; Ahmad Perdana Indra
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 2 No 1 (2023): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v2i1.2795

Abstract

This research was conducted at PT. Bank Sumut Syariah Branch Office of Brigadier General Katamso Medan. This study aims to determine the implementation of Musyarakah financing at Bank Sumut Syariah Branch Office of Brigadier General Katamso Medan. The analysis of this research uses descriptive qualitative analysis, which describes in writing the data that has been collected both written and oral obtained from the subject under study. The type of data used in this study is secondary data based on data from customers who use musyarakah financing in 2020-2021. The results showed that in implementing the profit-sharing financing system at Bank Sumut Syariah using Musyarakah contracts, banks and customers would benefit from their business. There are 79 debtors in 2020 and 84 debtors in 2021.
The Influence of Career Development and Position Promotion on Employee Work Enthusiasm at the Regional Representative Council Office of Bengkulu Province Amelia Wahyuni; Ida Ayu Made ER Meytha Gayatri; Yudi Irawan Abi
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 2 No 1 (2023): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v2i1.3521

Abstract

The existence of career development is also needed by every employee to increase work commitment to human resources. The purpose of this study was to determine the effect of career development on employee morale at the DPRD Bengkulu Province Office and to determine the effect of promotion on employee morale at the Bengkulu Provincial DPRD Office and to find out the influence of career development and promotion of positions on employee morale at the DPRD Bengkulu Province Office. This research is a type of quantitative research. The data collection method uses a questionnaire. Furthermore, so that the respondents' answers can be measured, the respondents' answers are given a score. In scoring, a Likert scale is used (Sugiyono, 2015: 168). Based on the results of this study it was concluded that career development (X1) has an effect on employee morale (Y) because the tSig value for the variable (X1) is 0.002. So it can be concluded that tSig<Sig(0.002<0.05) and tcount>ttable (3.963>1.66980) means that Ha is accepted and H0 is rejected, that variable X1 affects Y. Promotion (X2) has an effect on employee morale (Y) because the tSig value for the variable (X2) is 0.001. So it can be concluded that tSig<Sig (0.001<0.05) and tcount>ttable (3.759>1.66980) means that Ha is accepted and H0 is rejected Career development (X1), Promotion (X2) has a positive and significant effect on employee morale (Y) Simultaneously because F count is greater than F table, namely 5.428 > 3.15 and Fsig < 0.05 (0.004 < 0.05
The Strategy For Increasing The Number Of Customers At Karomah Chicken Fast Food Restaurant Air Muring North Bengkulu Weni Wulandari; Tito Irwanto; Tri Febrina Melinda
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 2 No 1 (2023): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v2i1.3558

Abstract

The implementation of a strategy to increase the number of customers in a company is very influential in the performance of the company. The success or failure of a company is largely determined by the way the company has developed to be able to compete for consumers in implementing an effective marketing strategy. The purpose of this research is to increase the number of customers at Karomah Chicken in Air Muring North Bengkulu through the strengths, weaknesses, opportunities and threats that will occur in the future in increasing the number of customers. This research uses the SWOT analysis method by selecting consumers who come as respondents in this study, the number of respondents is as many as 57 people. 7 internal factors or employees at Karomah Chicken Air Muring North Bengkulu and 50 External Factors namely consumers who make transactions at Karomah Chicken Air Muring North Bengkulu. Karomah Chicken Air Muring North Bengkulu will be established in 2021 which is located on Jalan Jl. City of Bani Pasar Simpang, Putri Hijau, North Bengkulu. Based on the results of the research that using SWOT analysis, it is known that Karomah Chicken, Air Muring North Bengkulu, has a strength value of 22.68, a weakness of 8.1, so that it complements IFAS so that the EFAS quadrant is sar 22.68 – 8.1 = 14.50 while the opportunity value is 14. 98 and a threat of 7.06 so that the EFAS quadrant is 14.98 – 7.06 = 7.92 so it can be seen that Karomah Chicken of the North Bengkulu Air Muring at coordinates (14.77 – 9.84) in quadrant (1) which indicates marketing to increase the number of customers namely 1.) always maintain safety and comfort at Karomah Chicken Air Muring Bengkulu North Branch. 2.) the location of the store is located in a strategic place. 3.) adding menu variations to the products offered. Keywords: Strengths, Weaknesses, Opportunities, Threats.
The Effect Of Capital Expenditure And Local Revenue On Economic Growth In Cities And Regencies In Bengkulu Tania Hasibuan; Ahmad Soleh; Abdul Rahman
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 2 No 1 (2023): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v2i1.3593

Abstract

The main objective of regional development is to create economic growth and equitable development, including inter-regional distribution of income (PAD). Fast economic growth and low income inequality can be achieved, but both cannot be achieved simultaneously. This study aims to determine the effect of Capital Expenditure and Local Revenue on economic growth in cities and regencies in Bengkulu. The samples in this study were 10 local governments at the district/city level in cities and regencies in Bengkulu with a study period from 2015 to 2020. The data collection method used the documentation method. The data analysis used was multiple linear regression, coefficient of determination and hypothesis testing. The results of the regression test obtained the regression equation Y = 254.213 + 0.097X1 + 0.025X2. Capital expenditure (PAD) has a significant influence on economic growth in cities and regencies in Bengkulu because a significant value of 0.006 is smaller than 0.05. This means that as PAD increases, economic growth will also increase. Local Revenue does not have a significant effect on economic growth in cities and regencies in Bengkulu because the significant value is 0.531, which is less than 0.05. This means that the high or low PAD generated by a region does not really affect economic growth because there is still funding from the center. Based on the results of testing the hypothesis with the F test, the hypothesis made shows that together capital expenditure and regional original income affect economic growth in cities and regencies in Bengkulu. The results of statistical calculations show a significance value of 0.05. The coefficient of determination is 0.162, which means that changes in the independent variables together are able to explain the dependent variable by 16.2%, while the remaining 1% is explained by other factors outside the independent variables used in this research
An Analysis Of Break Even Point (BEP) In Profit Planning At Kerupuk Sri Rasa Factory In Bengkulu Atika Indah Putri; Karona Cahya Susena; Suswati Nasution
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 2 No 1 (2023): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v2i1.3594

Abstract

This study aims to analyze and find out the application of the Break Even Point in profit planning at Kerupuk Sri Rasa Factory in Bengkulu. The data analysis method used in this study is a quantitative descriptive method. The data were analyzed in the form of production reports, selling prices, sales volume and costs incurred in production. The results showed that in June, the Break Even point (BEP) was on the sales volume of 2,203 bales of Jalin crackers or Rp.22,025,939, and a margin of safety of 72.66%. In July, the results of the analysis calculation obtained the break-even point (BEP) on the sales volume of 2,060 bales of Jalin crackers or Rp.20,602,384. In August, the break-even point (BEP) was on the sales volume of 1,990 bales of Jalin crackers or IDR 19,898,990. In September the break-even point (BEP) was at sales volume of 1,950 bales of Jalin crackers or Rp.19,489,513. In October the break even point (BEP) was on sales volume of 2,073 bales of Jalin crackers or IDR 20,723,753. If the sales level is below the BEP point then the business will experience a loss and vice versa if it is above the BEP point then the business will make a profit. In profit planning, if in November you want to increase profits by 20%, then the calculation of sales that must be achieved from the previous month, namely, 20% from June, can increase sales by 9,046 bales of crackers or Rp. 90456172. From the results of the analysis that has been carried out that the break even point (BEP) method is suitable as a tool in profit planning at Kerupuk Sri Rasa factory in Bengkulu in order to find out at sales how much the breakeven point occurs, using this method it is possible to find out and determine production costs as a whole. maximum to avoid losses.
An Analysis Of Production Cost Calculating For Determining The Selling Price Of Kue Tat Cik Jum Home Industry In Bengkulu City Annisah Oktariani; Yun Fitriano; Yesi Indian Ariska
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 2 No 1 (2023): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v2i1.3595

Abstract

Businesses with an SME background have increased, especially in the Home Industry which is centered on traditional food, one example is Kue Tat Cik Jum. The method used is descriptive quantitative using the full costing method for calculating the production cost and determining the selling price using the full cost pricing method. The purpose of this study was to find out how the calculation for determining the production cost at the home industry Kue Tat Cik Jum of Bengkulu City. The results of this study indicate that the calculation of the production cost carried out according to Kue Tat Cik Jum in 2021 is IDR 19.832 and in 2022, it is IDR. 20,950, - therefore the profit earned in 2021 is Rp. 2.168, - per fruit and the profit earned in 2022 is Rp. 1,050, - per fruit. While the calculation of production cost of uses the full costing method in 2021 of Rp. 24.444, -, in 2022 it is Rp. Rp. 21.703, -, therefore the profit earned in 2021 is Rp. 6.056, - per fruit and in 2022 it is Rp. 6,797,- per fruit, with a profit from determining the selling price of 25%. There is a difference between the calculation of production cost of carried out Kue Tat Cik Jum and the calculation of production cost using the full costing method in 2021 the difference is IDR 2.612, and in 2022 the difference is IDR 1.753, the difference in this calculation is due to the calculations made by Kue Tat Cik Jum does not take into account factory overhead costs, such as electricity and water costs.
The Effect of Good Corporate Governance on Financial Performance Antaiwan Bowo Pranogyo; Junaidi Hendro; Nia P. Simanjuntak
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 2 No 1 (2023): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v2i1.3597

Abstract

The reason for this experimentation is to decide the consequence of proper agency governance on the financial standard overall accomplishment and feasibility of meals and beverage corporations indexed on the Indonesia stock trade (BEI) from 2015 to 2019. This finds out about hired quantitative studies to approach with linear regression analysis of panel data using SPSS 23 as the data analysis technique. This study's population protected all food and beverage groups indexed on the Indonesia inventory exchange between 2015 and 2019. To attain a sample of 20 organizations, the pattern was decided using the purposive sampling approach. The records series approach makes use of documentation received from the legitimate IDX website, www.idx.co.id. The outcomes of this discovery approximately finish that: (1) The unbiased board of commissioners and the audit committee have a giant impact on economic performance; however, the board of administrators has no big impact on monetary overall performance, based on the outcomes of a linear regression evaluation of panel records with a price stage of 5%. (2) it is possible to use a regression version to explain financial realization with the impartial board of commissioners, board of directors, and audit committee.
The Effect Of Work Discipline and Organizational Culture on Employee Performance In The Youth and Sports Tourism Service in Seluma Regency Irana Dewi; Ida Ayu Made Er meytha Gayatri; Sri Handayani
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 2 No 1 (2023): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v2i1.3646

Abstract

This study aims to determine the effect of work discipline and organizational culture on employee performance at in the Youth and Sports Tourism Service in Seluma Regency. Samples were 35 Civil Servants and honorary employees, data was collected using a questionnaire and the analytical method used was multiple linear regression, hypothesis testing and coefficient of determination test. From the research results obtained multiple linear regression equation Y = 8.306 + 0.464X1 + 0.372 X2 + 4.788, Work discipline has a significant effect on employee performance, this is evidenced by the results of partial hypothesis testing (t test) that the calculated t value (3.169) is greater than t table (1.692) and a significance value of 0.003 is less than 0.05, Organizational culture has a significant effect on employee performance, this is evidenced by the results of partial hypothesis testing (t test) that the t count (2.801) is greater than t table (1.692) and a significance value of 0.009 is less than 0.05, Work Discipline and Organizational Culture have a jointly significant influence on Employee Performance this is evidenced by the results of simultaneous hypothesis testing (test F) that the calculated F value (29.121) is greater than F table (3.29) and a significant value of 0.000 is less than 0.05. The coefficient of determination is 0.645, meaning that work discipline (X1) and organizational culture (X2) contribute 64.5% to performance (Y), while the remaining 35.5% is influenced by other variables not examined.

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