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Journal of Accounting and Management (JAM)
Published by Universitas Dehasen Bengkulu
ISSN : -     EISSN : 3048345X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 30 Documents
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Factors Affecting Work Stress Among Employees At The Muara Pinang Inpatient Health Centre In Empat Lawang District, South Sumatra Province Sapitri, Wulan; Anggriani , Ida; Kurniawan , Kimas
Journal of Accounting and Management Vol. 2 No. 2 (2025): December
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jam.v2i2.1023

Abstract

The purpose of this study is to find out the Factors That Affect Work Stress of Employees of the Muara Pinang Inpatient Health Center, Empat Lawang Regency, South Sumatra Province. This study uses a quantitative method. Based on the results of the analysis, the regression equation was obtained: Y = -1.219 + 0.002X₁ + 0.164X₂ + 0.732X₃. The results of the partial test (t-test) showed that the Individual Factor (X₁) had no significant effect on Work Stress with a t-count value = 0.049 < t-table = 1.974 and a significance of 0.961 > 0.05. Organizational Factor (X₂) had a positive and significant effect on Work Stress with a t-count value = 3,294 > t-table = 1.974 and significance 0.001 < 0.05. Environmental Factor (X₃) is the most dominant variable with t-calculated values = 14,622 > t-table = 1.974 and significance 0.000 < 0.05. Simultaneously, the results of the F test showed that the three variables had a significant effect on Work Stress with a value of F-calculation = 83,918 > F-table = 2.66 and a significance of 0.000 < 0.05. The value of the determination coefficient (R²) = 0.603 showed that Individual Factors, Organizational Factors, and Environmental Factors were able to explain 60.3% of the variation in Work Stress, while the remaining 39.7% were explained by other variables outside of this study. Thus, it can be concluded that the increase in employee Work Stress is more influenced by organizational conditions and work environment than individual factors.
Pengaruh Lingkungan Kerja, Kesejahteraan Kerja, Keterampilan Kerja Dan Pembagian Kerja Terhadap Prestasi Kerja Pegawai Dinas Lingkungan Hidup Kabupaten Empat Lawang Taufik, M; Aprini, Nisma; Yulanda, Delvina
Journal of Accounting and Management Vol. 2 No. 2 (2025): December
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jam.v2i2.1099

Abstract

The author's research aimed to determine and analyze the influence of the work environment, work welfare, work skills, and division of labor, both individually and collectively, on the work performance of employees at the Environmental Service of Empat Lawang Regency. The research method used in this study was quantitative, using a questionnaire distributed to respondents. Data quality was tested using validity, reliability, and normality tests. The analysis used descriptive and inferential analyses using statistical calculations using multiple regression formulas, partial simultaneous tests, and coefficients of determination. The results showed that the work environment significantly influenced the work performance of employees at the Environmental Service of Empat Lawang Regency. Work welfare significantly influenced the work performance of employees at the Environmental Service of Empat Lawang Regency. Work skills significantly influenced the work performance of employees at the Environmental Service of Empat Lawang Regency. The division of labor significantly influenced the work performance of employees at the Environmental Service of Empat Lawang Regency. The work environment, work welfare, work skills, and division of labor significantly influenced the work performance of employees at the Environmental Service of Empat Lawang Regency.
The Effect Of Motivation And Work Discipline On Employee Performance At The Ulu Musi Subdistrict Office In Empat Lawang Regency Novika Trisnawati; Ahmad Soleh; Ida Ayu Made E G
Journal of Accounting and Management Vol. 3 No. 1 (2026): Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jam.v3i1.1106

Abstract

This study aims to determine whether Motivation and Work Discipline affect Employee Performance at the Ulu Musi Sub-District Office in Empat Lawang Regency. The population of this study was all employees at the Ulu Musi Sub-District Office in Empat Lawang Regency, with a sample of 32 people. The sample selection was done using probability sampling with a saturated sample. This study used two independent variables, namely Work Motivation (X1) and Work Discipline (X2), and the dependent variable is Employee Performance (Y). The data collected will be analyzed using data analysis methods, which will first test the classical assumptions before testing the hypothesis. The hypothesis testing in this study uses multiple linear regression with partial testing and simultaneous F testing with a significance level of 0.005%. The results obtained from this study indicate that the variables of Work Motivation and Work Discipline partially influence the Performance of Employees at the Ulu Musi Sub-District Office in Empat Lawang Regency, as seen from the t-test, where the independent variables have a positive effect on performance. Meanwhile, the results of the simultaneous F-test show that Work Motivation and Work Discipline influence the Performance of Employees at the Medan Kota Sub-District Office. Work Motivation and Work Discipline explain 44.0% of the performance variable, while the remaining 56.0% is influenced by other factors outside the variables of Work Motivation and Work Discipline described in this study.
The Effect Of Competence, Organizational Cultur And Interpersonal Communication On Employee Performance At Pt. Erajaya Bengkulu City Esty Wulandari; Ida Anggriani; Tri Febrina Melinda
Journal of Accounting and Management Vol. 3 No. 1 (2026): Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jam.v3i1.1107

Abstract

Employee performance plays a crucial role in determining the success of a company. Performance improvement is not only influenced by individual abilities but also by the work environment, organizational culture, and patterns of interpersonal communication among employees. In the context of PT. Erajaya Bengkulu City, it is important to understand the extent to which competence, organizational culture, and interpersonal communication contribute to achieving optimal employee performance. Issues such as differences in employee competence levels and less effective communication at work serve as the basis for this research. This study aims to determine the effect of competence, organizational culture, and interpersonal communication on employee performance at PT. Erajaya Bengkulu City, both partially and simultaneously. The study employed a quantitative approach with an associative method. The population consisted of 100 employees of PT. Erajaya Bengkulu City, with a saturated sampling technique. Data were collected using questionnaires and analyzed through multiple linear regression to examine the relationships among variables. The results indicate that competence, organizational culture, and interpersonal communication have a positive and significant effect on employee performance, both partially and simultaneously. The coefficient of determination (R²) value of 0.840 shows that these three variables contribute 84% to changes in employee performance, while the remaining 16% is influenced by other factors outside this study. Therefore, the higher the competence, the stronger the organizational culture, and the more effective the interpersonal communication, the better the employee performance at PT. Erajaya Bengkulu City.
The Success of Young Entrepreneurs in Bengkulu City: An Analysis of Micro and Macro Factors Septa Adiguna Putra; Ahmad Soleh; Rina Trisna Yanti
Journal of Accounting and Management Vol. 3 No. 1 (2026): Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jam.v3i1.1174

Abstract

This study aims to determine the influence of micro and macro factors on the success of young entrepreneurs in Bengkulu City. This research is quantitative in nature, with a sample of 30 young entrepreneurs in Bengkulu City. Data were collected using questionnaires, and the analytical methods used were multiple linear regression, partial tests, and hypothesis testing. The results of the study show that the micro factor variable has a significance value of 0.001 < 0.05 or a t-count value greater than the t-table value (4.292 > 2.051). This means that the first hypothesis (H1) is accepted because partially the micro factor (X1) has a significant effect on the success of young entrepreneurs in Bengkulu City (Y). The macro factor variable (X2) has a significance value of 0.001 < 0.05 or a t-count value greater than the t-table value (3.817 > 2.051). This means that the second hypothesis (H2) is accepted because partially the macro factor (X2) has a significant effect on the success of young entrepreneurs in Bengkulu City (Y). Based on the results of simultaneous hypothesis testing. With an F-value of 165.103 >3.354, it indicates that simultaneously the micro factor variable (X1) and the macro factor variable (X2) have a positive and significant effect on the success of young entrepreneurs in Bengkulu City (Y).
The Influence Of Social Media Marketing And Brand Image On The Decision To Use Products At Asiah Florist Manna Bengkulu Selatan Lora Nopita Sari; Yun Fitriano; Yudi Irawan Abi
Journal of Accounting and Management Vol. 3 No. 1 (2026): Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jam.v3i1.1486

Abstract

This research uses quantitative research. The analytical method in this study uses Validity Test, Reliability Test, Multiple Linear Regression Analysis, Coefficient of Determination, and hypothesis testing using the t-test. The number of samples studied was 85 customers who came with various orders during the past month at the Asiah Florist Shop, South Bengkulu. The results of the multiple linear regression analysis are the equation: Y = 8.009 + 0.441 X1 + 0.388 X2 + e. This illustrates a positive regression direction, meaning that the social media marketing variables (X1) and brand image (X2) have a positive influence on customer satisfaction (Y) at the Asiah Florist Manna Shop, South Bengkulu Regency. The value of the coefficient of determination from the calculation results using SPSS can be seen as the coefficient of determination value of the R square of 0.733. This means that the value of social media marketing (X1), the value of brand image (X2), influences the purchasing decision (Y) by 73.3%, while the remaining 26.7% is influenced by other variables that were not examined in this study.
The Influence of Service Quality and Trust on Customer Satisfaction at Bank Bengkulu Talo Sub-Branch Office Leoni Terry; Neri Susanti; Tito Irwanto
Journal of Accounting and Management Vol. 3 No. 1 (2026): Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jam.v3i1.1496

Abstract

This study aims to analyze the effect of service quality and trust on customer satisfaction at Bank Bengkulu Talos Branch Office. This research employed a quantitative approach using a survey method. The population consisted of all customers of Bank Bengkulu Talos Branch Office, with a sample of 100 respondents selected through purposive sampling technique. The research instrument was a questionnaire measured using a five-point Likert scale. The results of the validity and reliability tests indicated that all questionnaire items were valid and reliable. Data were analyzed using multiple linear regression with the assistance of SPSS software. The findings show that partially, service quality has a positive and significant effect on customer satisfaction. Trust also has a positive and significant effect on customer satisfaction. Simultaneously, service quality and trust significantly influence customer satisfaction. The coefficient of determination indicates that most of the variation in customer satisfaction can be explained by service quality and trust variables, while the remaining portion is influenced by other variables outside the research model. Therefore, improving service quality and strengthening customer trust are important strategies to enhance customer satisfaction and maintain long-term customer relationships.
The Influence of Integrity, Code of Ethics, Competence and Independence of Government Internal Auditors on the Quality of Audit Reports at the Regional Inspectorate of Empat Lawang Regency Agung Kurniawan; Nisma Aprini; Delvina Yulanda
Journal of Accounting and Management Vol. 3 No. 1 (2026): Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jam.v3i1.1657

Abstract

The author's research aimed to determine and analyze the influence of integrity, code of ethics, competence, and independence of internal government supervisory officers, both individually and collectively, on the quality of audit reports at the Empat Lawang Regency Inspectorate. The research method employed was quantitative, using a questionnaire distributed to respondents. Data quality was tested using validity, reliability, and normality tests. The analysis employed descriptive and inferential analyses using statistical calculations using multiple regression formulas, partial and simultaneous tests, and coefficients of determination. The results showed that integrity, code of ethics, competence, and independence of internal government supervisory officers positive influenced the quality of audit reports individually at the Empat Lawang Regency Inspectorate. Integrity, code of ethics, competence, and independence of internal government supervisory officers positive influenced the quality of audit reports at the Empat Lawang Regency Inspectorate.
Analysis of Investigative Services in Disclosing State Financial Losses: A Case Study of the State Assets and Auction Services Office (KPKNL) Nayla Maulidya Safira; Adryan Gymnastiar; Aryo Andika Supari; Ernawaty Usman; Abdul Kahar
Journal of Accounting and Management Vol. 3 No. 1 (2026): Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jam.v3i1.1673

Abstract

This study aims to analyze the role of the Kantor Pelayanan Kekayaan Negara dan Lelang (KPKNL) in supporting investigative services for uncovering state financial losses. The research employed a descriptive qualitative approach with a case study method through direct observation and interviews conducted at KPKNL. The findings indicate that KPKNL plays a significant role in supporting investigative processes through state asset management, state receivable administration, asset valuation, debtor tracing, field verification, document validation, and the auction of confiscated assets and court-decided properties. In addition, risk management of state receivables is implemented through collection procedures, field examinations, and legal actions against uncooperative debtors. Although KPKNL does not have direct authority to conduct investigations or criminal inquiries, its functions contribute substantially to asset recovery efforts and support transparent and accountable state financial governance. The study concludes that KPKNL serves as an important supporting institution in the process of uncovering and recovering state financial losses.
The Role Of Accounting Services Offices In Providing Non-Insurance Services To Clients Graciela Fiamey Baman; Fiona Elma Sabitah; Athaya Zayyan Bakulu; Ernawaty Usman; Abdul Kahar
Journal of Accounting and Management Vol. 3 No. 1 (2026): Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jam.v3i1.1674

Abstract

This study examines the role of non-assurance services provided by Accounting Service Offices (KJA) to clients in response to the increasing demand for professional consulting services beyond traditional audit activities. The objective of this study is to develop a conceptual framework and review previous research on the effects of non-assurance services on audit quality, auditor independence, and client satisfaction. The research employs a systematic literature review method by analyzing relevant academic journals and primary sources. The findings indicate that non-assurance services can enhance service efficiency and provide added value to clients through tax consulting, accounting systems, and other advisory services. However, these services may also create challenges related to auditor independence. Previous empirical studies in Indonesia report mixed results. Some studies suggest that non-audit services positively influence auditor independence and reduce earnings management practices, while others find negative or insignificant effects. These inconsistent findings highlight the need for a comprehensive research model that incorporates corporate governance and professional ethics perspectives. In conclusion, the implementation of non-assurance services in KJA should be supported by strong control mechanisms and adherence to the IAPI Code of Ethics to maintain audit quality, auditor independence, and stakeholder trust.

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