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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 117 Documents
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Security Planning Identification Model in E-Business Muhammad Rifki Damanik; Musdiansyah Putra
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 1 (2022): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1443.715 KB)

Abstract

E-Business as an entity that is able to generate profits for organizations / companies and individuals is a valuable asset that must be maintained and protected. In the process of maintaining this, it is not easy because there are many obstacles and problems that must be faced. Various problems that threaten the security of e-Business need to be identified so that in the future the system can ward off these threats. The identification process as the first layer or the initial stage of the stages of security management in e-Business, is very important to do because the next stage is the risk evaluation process, the results depend on the findings that have been identified from this stage. The approach taken in designing a security planning identification model is through a literature study related to the e-Business security management process. The expected results from the formulation are in the form of recommendations for what processes need to be carried out in identifying security plans in e-Business..
Income Analysis of Laundry Services on Pondok Setrika Selatan Bengkulu Wyke Gualiani P.N; Wagini Wagini; Rina Trisna Yanti
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 1 (2022): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

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Abstract

The purpose of this study was to analyze income, average income, net income, and BEP Unit and BEP Rupiah laundry business in Bengkulu Selatan ironing lodge in 2016 - 2020. The type of research used in this study is descriptive research with a quantitative approach. Based on the results of the study showed that the net income in 2016 was Rp. 134,325,000, in 2017 Rp.117,528,000, in 2018 Rp. 143,785,000, in 2019 146,603,000, in 2020 Rp. 161,625,000 in the laundry service business of the ironing cottage in South Bengkulu, in 2012-2016 it has reached BEP, it can be seen from the average acceptance and use of laundry services. it can be seen from the BEP rupiah in 2016 Rp. 35,168,000, 2017 Rp. 42,778,000, in 2018Rp. 44,759,000, in 2019 Rp. 51,942,000, in 2020 Rp. 68,902,000 and BEP units in 2016 Rp. 6,476,018,000, in 2017 Rp. 7,367,110,000, in 2018 Rp. 8,612,829,000, Rp. 10,115,028..
The Effect of Osh (Occupational Health and Safety) and Organizational Culture on Employee Performance in Pamong Praja and Damkar Police Units South Bengkulu Fanda Bahari; Karona Cahya Susena; Abdul Rahman
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 1 (2022): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

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Abstract

The purpose of this study was to determine the effect of K3 (Occupational Health and Safety) and organizational culture on the performance of employees at the Civil Service Police Unit and Damkar Bengkulu Selatan. The sample in this study were 66 employees of the Civil Service Police Unit and Damkar Bengkulu Selatan. Data collection using a questionnaire and the method of analysis used is multiple linear regression, test of determination and hypothesis testing. The results of the regression analysis show Y = 9.719 + 0.326X1 + 0.450 X2, this illustrates a positive direction of regression, meaning that there is a positive influence between X1 (K3 (Occupational Health and Safety)) and X2 (organizational culture) on performance (Y). This means that if the K3 (Occupational Health and Safety) variable and organizational culture increase, it will increase performance. The value of the coefficient of determination is 0.403. This means that X1 (K3 (Occupational Health and Safety)) and X2 (organizational culture) have an effect on performance (Y) by 40.3% while the remaining 59.7% is influenced by other variables not examined in this study. The results of the t test at the 0.05 significance level explained that partially the K3 (Occupational Health and Safety) variables and organizational culture had a significant influence on the employee performance variables at the Civil Service Police Unit and South Bengkulu Damkar. The results of the F test at the 0.05 significance level explain that the K3 (Occupational Health and Safety) variables and organizational culture have a significant simultaneous influence on the performance of employees at the Civil Service Police Unit and South Bengkulu Damkar.
The Influence of Work Ability and Work Motivation on Employee Performance in the Regional Secretariat of Seluma Regency Gempita Amellia Juniarti; Tito Irwanto; Yesi Indian Ariska
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 1 (2022): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

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Abstract

The results of the regression equation are Y = 13,962 + 0,257X1 + 0,263X2+3,937, Based on this value, it can be said that work ability and work motivation have a positive influence on employee performance at the Regional Secretariat of Seluma Regency. This illustrates that if the variables of work ability and work motivation increase, the performance of employees will also increase. The result of the determination test area 0.334 or (33.4%). This shows that work ability and work motivation affect employee performance at the Regional Secretariat of Seluma Regency by 33.4%, while the rest (100 - 33.4% = 66.6%) are influenced by other variables not examined. Work ability and motivation to work together have an influence on the performance of the employees of the Regional Secretariat of Seluma Regency which can be seen from the significant value of 0.000 which is smaller than 0.05. It can be seen that there is an increase in work ability and work motivation of employees so that the performance of employees at the Regional Secretariat of Seluma Regency will also increase. Work ability has a positive and significant influence on employee performance at the Regional Secretariat of Seluma Regency, it can be seen from the significant value of 0.000, which is smaller than 0.05. Where the work ability of employees at the Regional Secretariat of Seluma Regency can improve employee performance. Work motivation has a positive and significant effect on employee performance at the Regional Secretariat of Seluma Regency, it can be seen from the significant value of 0.003 which is smaller than 0.05. Where the work motivation of employees at the Regional Secretariat of Seluma Regency can improve employee performance.
The Influence of Instagram Social Media on Consumer Buying Interest at the Nyonya Fashion store, South Bengkulu Dian Lova Setiana; Karona Cahya Susena; Zahrah Indah Ferina
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 1 (2022): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

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Abstract

Effort done/conducted to conduct`product marketing or service by using media of internet can be referred as also marketing internet. Marketing Internet [is] marketing side of commerce elektornic, what consist of job/activity of company to communicate something, promoting, and selling service and goods [pass/through] internet. Target of this research To know influence of social media of instagram to enthusiasm buy consumer in Shop Lady of Fashion Bengkulu South south. this Research type is research of field that is measuring value one or more variable in sampel. All data represent reflection an measured variable according to its classification. Data personate input to be processed is clear, [is] later;then analysed and yield output for the determination of furthermore plan. Sampel in this research is cutomer/ client of Lady shop of Fashion Bengkulu south amounting to 95 people. Result of Analysis linear regression of bergaanda the is Y = 7,486 + 0,825 X1, this matter depict direction of regresi which are positive, its meaning of Social Media variable of Instagram ( X) there are positive influence to Enthusiasm buy consumer ( Y) in Shop Lady of Fashion Bengkulu south. Level of coefficient value of determinasi from result of enumeration by using SPSS can know by coefficient value of determinasi of R square equal to 0,721. Matter this means that Social Media value of Instagram ( X) have an effect on to Enthusiasm buy consumer ( Y) equal to 72,1% while the rest 27,9 % influenced by other variable which do not check in research. Result of test of t [at] level of signifikansi 0,05 explaining that by partial Social Media of Instagram have influence which is signifikan to Enthusiasm buy consumer [in] Shop Lady of Fashion Bengkulu south.
Internal Control System for the Management of Petty Cash Funds at the UPT Office of Labor Supervision Region I, North Sumatra Province Hikmatul Fadilah; Rahmat Daim Harahap
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1645.363 KB) | DOI: 10.37676/jambd.v1i2.2248

Abstract

This writing is entitled "Internal Control System for the Management of Petty Cash Funds at the UPT Office of Labor Supervision Region I of North Sumatra Province" against the background that the development of the company is strongly influenced by the smooth running of the company in managing cash in and cash out. The most liquid asset in a company is cash. Which has the aim of seeing the company implement an internal control system so that the petty cash fund management procedures in the company can function properly. This type of research data uses active and passive primary data, namely data obtained from field surveys or the results of observations and interviews. moreover primary data, researchers also use internal and external secondary data. The conclusion of this paper is that the petty cash fund management procedure at the UPT Office of Labor Supervision Region I of North Sumatra Province is quite good and the internal control of each procedure has been carried out even though there are still some that are not in accordance with the theoretical basis.
Analysis of the Potential of Restaurant Taxes in Increasing Medan City's Original Revenue Serli Andrianti; Muhammad Arif
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1373.54 KB) | DOI: 10.37676/jambd.v1i2.2249

Abstract

The purpose of this study was to analyze the potential for a restaurant tax and explain the limitations and efforts of the state government in exploring the potential cost of restaurants in Medan City. This review uses several factors to calculate, potency, effectiveness/feasibility, and restaurant tax contributions. These factors are the number of restaurants, the average diner, the cost of normal food, the number of days in a year, the number of regional admissions, and the level of restaurant costs set by the government. Using quantitative strategies. That is, data in the form of numbers, and the numbers can be processed or analyzed using mathematical or statistical calculation methods. In addition, the results show that restaurant costs are possible and unbalanced with the value of income or realization of restaurant tax costs. This comparative measurement is reflected in the effectiveness of restaurant taxes that do not exceed 100 percent annually. This study proves that the potential for a restaurant tax in the city of Medan in 2020 is less effective, not in accordance with the targets set.
Optimizing the Application of Technology through the Application of the Baznas Information Management System (Simba) in Zakat Management at the Baznas of North Sumatra Province Marliyah Marliyah; Fadilah Andriani
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1792.175 KB) | DOI: 10.37676/jambd.v1i2.2251

Abstract

The development of the digital world in Indonesia is currently growing rapidly. The rapid development of the digital world is accompanied by developments in Information Technology. One of the efforts that has been made by BAZNAS ProvSu in assisting the management of zakat is by applying information technology through the application of the BAZNAS information management system (SIMBA). However, there are several obstacles in optimizing the application of SIMBA in zakat management, such as the limited ICT skills possessed by zakat managers and the internet network which is sometimes less supportive. The formulation of the problem in this study is how to optimize the application of technology through the application of the BAZNAS Information Management System (SIMBA) in the management of zakat at BAZNAS ProvSu and what are the supporting and inhibiting factors for the application of technology through the application of the BAZNAS Information Management System (SIMBA) in the management of zakat at BAZNAS ProvSu. The research objectives in this study were to determine the optimization of the application of technology through the application of the BAZNAS Information Management System (SIMBA) in the management of zakat at BAZNAS ProvSu and to determine the supporting and inhibiting factors for the application of technology through the application of the BAZNAS Information Management System (SIMBA) in the management of zakat at BAZNAS ProvSu. . The research method in this research is to use a qualitative research type with a descriptive approach. Data collection techniques used are observation, interviews and documentation. Data analysis techniques by collecting and reviewing all data, data reduction, compiling data and checking the validity of the data. The results showed that the implementation of the SIMBA application at BAZNAS ProvSu in zakat management had not yet run optimally. Supporting factors in optimizing the application of the samba application in zakat management at BAZNAS ProvSu such as the quality of HR in the IT field, internet networks and laptops and computers. In addition, the inhibiting factors come from internal and external parties.
Analysis of ZIS Fund Management in the Madrasa Teacher Care Program for Minority Regions of North Sumatra in Baznas, North Sumatra Province Tanzila Arifah Putri; Marliyah Marliyah
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1464.014 KB) | DOI: 10.37676/jambd.v1i2.2253

Abstract

This study aims to find out and analyze how ZIS funds are managed in the Madrasah Teacher Care Program in Minority Areas of North Sumatra at BAZNAS, North Sumatra Province. This study uses a qualitative method where this research method is to understand social or human events by creating a comprehensive and complex picture that can be presented in words, reporting detailed data from informant sources. The result of this study is to find out how to manage ZIS funds in the minority madrasa teacher care program in North Sumatra Province. With the aim that if this program is successful, it will become a strong and good foundation for us to help the people.
Analysis of the Effectiveness of the Distribution of Zakat Funds through the Prosperous North Sumatra Program at the National Baznas of North Sumatra Province Wahyu Sahara Ramadhana Manurung; Marliyah Marliyah
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1375.377 KB) | DOI: 10.37676/jambd.v1i2.2255

Abstract

This study aims to determine the effectiveness of the distribution of zakat funds through the North Sumatran Makmur program at BAZNAS of North Sumatra Province and how the process of distributing zakat funds in carrying out the North Sumatran Makmur program. This type of research uses qualitative research with a descriptive approach and the data analysis used in this research is descriptive qualitative analysis. The tools used in data collection in this study were the results of observations, interviews, and documentation. The results of this study are from the institutional side, the distribution of zakat in terms of the implementation of empowerment carried out by BAZNAS North Sumatra Province has been implemented and is running well but from the other side there are several things that have not reached the level of effectiveness, because there is no accompanying team needed by BAZNAS to assist the process of distributing zakat funds and in terms of mustahik the distribution of zakat funds in implementing the North Sumatra Makmur program is also not effective because there is still a lack of available funds in the implementation of this program, so that mustahik cannot receive funds according to their business needs.

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