https://jurnal.unived.ac.id/index.php/jambd/issue/feed Jurnal Akuntansi, Manajemen dan Bisnis Digital 2025-07-11T06:10:07+00:00 KARONA CAHYA SUSENA karona.cs@unived.ac.id Open Journal Systems <p style="text-align: justify;"><strong><a href="https://issn.brin.go.id/terbit/detail/20220110162153902">e-ISSN&nbsp;2809-8692&nbsp; </a>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<a href="https://issn.brin.go.id/terbit/detail/20220111120801433">p-ISSN&nbsp;2809-8595</a></strong></p> <p style="text-align: justify;">Journal of Accounting, Management and Digital Business is an online journal with complete references and open access for academics, researchers, and students, published by the Faculty of Economics, Dehasen University Bengkulu, Indonesia. Journal of Accounting, Management and Digital Business is a periodical issue (Twice a year) in January and July. Its main objective is to disseminate scientific articles in the fields of accounting, management and Digital Business. The language used in this journal is Indonesian or English. Without reducing its scientific weight, this journal accepts contributions of writings that have never been published in other print media and accepts advertisements.</p> <p style="text-align: justify;">JAMBD are indexed by Google Scholar, and several others include Crossref, Road, Garuda, PKP Index, and indexcopernicus.</p> https://jurnal.unived.ac.id/index.php/jambd/article/view/8869 The Influence Of Organizational Culture And Work Discipline On The Performance Of Employees Of The Pali Pamong Praja Police Unit (Satpol Pp) 2025-06-26T19:49:10+00:00 Wiwin Andriyani wiwinandriyani914@gmail.com Sri Ermeila ermeilasri05@gmail.com RY Effendi effendiry@gmail.com Ria Astri Yani rhia170313@gmail.com <p><em>This study focuses on the analysis of the extent to which organizational culture and work discipline influence the performance of PALI Civil Service Police Unit (Satpol PP) employees. Both factors are considered to play an important role in supporting performance improvement, especially in government agencies that demand professionalism and a high level of discipline. The study was conducted quantitatively, with data obtained through surveys and interviews. The author was directly involved in data collection by distributing questionnairs to 40 respondents and conducting interviews with one of the civil servants in the PALI Satpol PP environment. Data were analyzed using multiple linear regression methods. This study revealed that organizational culture and work discipline simultannesously or together have a significant influence on the performance of PALI Satpol PP employees by 62.8%. The rest is influenced by several factors including motivation, leadership, training and development and work environment.</em></p> 2025-06-26T19:48:52+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/8644 Analysis Of The Energy Efficiency Of Cryptocurrency Mining Gpus Based On Autolykos2 Mining With Moc 2025-07-10T05:26:38+00:00 Muhammad Rizel Alfikri rizel@upi.edu Izza Ahyana Bahrul Ulum aneisya@upi.edu Natanael Eka Putra Kaluti 2tanz5@upi.edu Muhammad Ilham Helmi Bachtiar ilham.helmi06@upi.edu Syti Sarah Maesaroh sytisarah@upi.edu <p><em>The rapid development of blockchain technology and cryptocurrency mining has led to a significant increase in power consumption. Cryptocurrency mining relies on Graphics Processing Units (GPUs) to solve complex mathematical computations, ensuring network security and transaction validation. However, high power consumption directly impacts monthly operational costs (MOC), making energy efficiency and GPU performance crucial factors for sustainable mining operations.This study aims to analyze the relationship between GPU power consumption and hashrate in determining MOC in cryptocurrency mining. The independent variables in this research are GPU power consumption (Watts) and hashrate (MH/s), while the dependent variable is monthly operational costs (USD/month). A quantitative approach is applied using statistical methods, including descriptive statistical analysis to examine power consumption patterns, bivariate correlation analysis to evaluate variable relationships, and multiple linear regression to predict MOC. Additionally, normality and assumption tests are conducted to ensure data validity before proceeding with further analysis. To enhance accuracy, an online hashrate calculator simulation is also used to estimate real-time mining costs under practical mining conditions. By utilizing real-world GPU performance datasets, electricity pricing data, and mining simulations, this study provides valuable insights for cryptocurrency miners in selecting GPUs that optimize performance while maintaining power efficiency. The findings contribute to improving profitability and minimizing energy expenses in cryptocurrency mining operations.</em></p> 2025-07-10T05:26:36+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/8657 Akuntansi Syariah dalam Implementasi Sistem Informasi Akuntansi pada e-Commerce di Indonesia 2025-07-10T05:27:45+00:00 Ahrina Laila ahrinalaila1@gmail.com Rika Lidyah rikalidyah_uin@radenfatah.ac.id <p><em>This study aims to analyze the implementation of sharia accounting in supporting the development of civil society through sharia-based economic activities. The methodology of this study uses qualitative research, through literature studies, regulatory documentation, and studies of several case studies on e-commerce platforms in Indonesia that have implemented sharia principles. The data collection technique in this study uses book journal literature, while the analysis used is descriptive analysis. The results of the study show that the importance of a good sharia accounting information system in E-Commerce is to be a filter in transactions, so that a quality E-Commerce ecosystem will be created in terms of service and transactions. The application of an accounting information system in E-Commerce is considered necessary to be a basis for business actors and consumers in making transactions so that mistakes do not occur.</em></p> 2025-07-10T05:27:44+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/7667 The Influence Of Leadership Style, Motivation, Discipline And Workload On Employees’ PerformanceAt The Food Security Service Of Bengkulu Province 2025-07-10T05:29:00+00:00 Esi Rusminita rusminitaes@gmail.com Tito Irwanto titoirwanto@unived.ac.id Nenden Restu Hidayah nenden@unived.ac.id <p><em>Leadership is at the same time a manager who must organize, give orders as well as protect his subordinates, namely employee performance and solve problems that arise. The purpose of thisstudy was to determine the effect of the leadershipstyle of the Head of Service on employee performance at the Food SecurityService of Bengkulu Province. The sample in this study were 50 employees whoworked at the Food Security Service of Bengkulu Province. Data collection using questionnaires and analysis methods used are validity test analysis, reliabilitytest, multiple linear regression, coefficient of determination R2 and hypothesis testing.Based on the results of thestudy, the multiple linear regression equation isY = 2.643 + 0.013X1 + 0.026X2 + 0.268X3 + 0.653X4 + e. Variable X1(Leadership Style) has a significant effect on Y (Employee Performance) this can be seen from the significance value of 0.05 &lt;0.01, it can be concluded that hypothesis 1 is accepted. Variable X2 (Motivation) has a significant effect on Y (Employee Performance) this can be seen from the significance value of 0.05 &lt;0.01, it can be concluded that hypothesis 2 is accepted. Variable X3 (Discipline) has a significant effect on Y (Employee Performance) this can be seen from the significance value of 0.01 &lt;0.05, it can be concluded that hypothesis 3 is accepted. Variable X4 (Workload) has a significant effect on Y (Employee Performance) this can be seen from the significance value of 0.01 &lt;0.05, it can be concluded that hypothesis 4 is accepted. The simultaneous test results show that H0 is rejected and Ha is accepted, between the independent variables, namely X1 (leadership style), X2 (motivation), X3 (discipline), X4 (workload), have a significant effect together on employee performance (Y) because the significant value of 0.01 is less than 0.05.</em></p> 2025-07-10T05:28:58+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/7788 The Impact Of Online Marketing And Product Quality On Consumer Purchase Intention Of Ms Glow Skincare In Bengkulu City 2025-07-10T05:30:50+00:00 Analia Zuzan analiazuzan133@gmail.com Eska Prima Monique analiazuzan133@gmail.com Nia Indriasari analiazuzan133@gmail.com <p>his research method uses quantitative research and data collection using questionnaire techniques, with a sample of 120 respondents. The results showed that multiple linear regression Y = 10,002 + 0.004 X1 + 0.997 X2+ 0.120. Where the coefficient is positive, it means that there is a positive or unidirectional relationship between the variables of online marketing and product quality on consumer interest in skincare MS Glow Bengkulu City. The results show that the online marketing test results (XI) show tcount 2.005&gt; ttable 1.980 and significant 0.047 &lt;0.05, then the results of the hypothesis Ha is accepted and Ho is rejected, meaning that online marketing has a positive and significant effect on consumer buying interest in skincare MS Glow Bengkulu City. The results of the product quality test (X2) show tcount &nbsp;31.466&gt; ttable &nbsp;1.980 and sigfinikasi 0.00&lt;0.05, then the results of the hypothesis Ha is accepted and Ho is rejected, meaning that product quality has a positive and significant effect on consumer buying interest in skincare MS Glow Bengkulu City. The results of comparing the Fcount &nbsp;value with Ftable, the Fcount &nbsp;value is greater than the Ftable &nbsp;value, namely 48.903&gt; 3.07, it is concluded that Accepting the Hypothesis, meaning that there is&nbsp;a simultaneous influence between online marketing (XI), product quality (X2) on buying interest (Y) MS Glow skincare consumers Bengkulu City. This can be seen at a significance level of 0.000 &lt;0.05</p> 2025-07-10T05:30:47+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/8692 The The Influence Of Profitability And Leverage On Tax Avoidance At PT Panin Sekuritas Tbk For The Period 2017 - 2023 2025-07-11T06:07:35+00:00 Shela Nopyanti Harahap arqailadgp@gmail.com Yayuk Marliza marlizayayuk77@gmail.com Rian Oktavianie marlizayayuk77@gmail.com <p><em>This study aims to determine the effect of Profitability and Leverage on Tax Avoidance at PT Panin Sekuritas Tbk for the 2017-2023 period. This study is a quantitative study. The operational variables of this study are profitability and leverage as independent variables and tax avoidance as the dependent variable. The data used in this study are secondary data with documentation data collection methods. Data analysis used in this study is multiple linear regression analysis. The final results of this study are: First, profitability (X1) does not have a significant effect on tax avoidance with a value of -2.77645 &lt; -0.580 &lt; 2.77645, Second leverage (X2) does not have a significant effect on tax avoidance with a value of -2.77645 &lt; -0.586 &lt; 2.77645. Meanwhile, based on the results of the F test, it shows that simultaneously profitability and leverage do not have a significant effect on tax avoidance with a value of 0.200 &lt; 7.709. Where 9.1% is influenced by profitability and leverage, and 90.9% is influenced by other factors.</em></p> 2025-07-11T06:07:33+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/8876 The Effect Of Financial Ratios And Company Size On Audit Report Lag In Food And Beverage Sub-Sector Companies Listed On The Indonesia Stock Exchange 2025-07-11T06:10:07+00:00 Dinda Maulana Hafiz dindamaulana524@gmail.com Nancy Mayriski Siregar nancymayriski@dosen.pancabudi.ac.id <p><em>Audit report lag is the period of audit completion measured from the closing date of the company's books to the date of the audit report. Delays in submitting audit reports can affect the relevance of financial information to stakeholders. This study aims to analyze the influence of financial ratios and company size on audit report lag in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. This study uses a quantitative approach with multiple linear regression analysis methods. The research population is all food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sampling technique uses purposive sampling with the criteria of companies that consistently report annual financial statements and have complete data during the research period. Independent variables include return on asset ratio, debt to equity ratio, and company size (natural logarithm total assets). Dependent variables are audit report lag measured in units of days. The results of the study show that partially, the Debt to Equity Ratio has a significant positive effect on audit report lag. Return on Assets has no significant effect on audit report lag. The size of the company has a significant negative effect on audit report lag. Simultaneously, the three independent variables had a significant effect on audit report lag with an F-count value of 15.115 and a significance of 0.000. A determination coefficient (R²) of 0.305 indicates that 30.5% of audit report lag variations can be explained by variables in the model, while the remaining 69.5% are explained by other factors outside the model. </em></p> 2025-07-10T00:00:00+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/8950 The Influence Of Product Innovation And Product Quality On Competitive Advantage Of Al Mifta Songket Products In Mesjid Lama Village, Talawi District, Batubara Regency 2025-07-10T05:35:02+00:00 Putri Khairiah khairiahputri42@gmail.com Dian Septiana Sari diansari8979@gmail.com <p><em>This research aims to determine how much influence product innovation and product quality have on competitive advantage in marketing songket products to consumers. This research also uses a quantitative approach with a technique using the Slovin formula, involving 91 respondents from a population of 2019-2024 of 1,043. Data were collected through questionnaires and analyzed using multiple regression analysis to test the partial and simultaneous effects of independent variables on competitive advantage. The findings of this research indicate that product innovation and product quality partially and simultaneously have a positive and significant effect on competitive advantage. Among these variables, product innovation and competitive advantage emerge as the most dominant influences. MSME actors need to implement sustainable innovation policies and maintain product quality standards to remain relevant and in demand by the market. In practice, these results encourage the government and MSME supporting institutions to provide training in design innovation and quality management. Al Mifta's competitive advantage can be explained by product innovation and product quality by 35.50% and the remaining 64.5% can be explained by other elements.</em></p> 2025-07-10T05:35:01+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/6210 Financial Performance Analysis Of Sub-Sector Food And Stables Retailing Companies Listed In Indonesia Stock Exchange In 2022 2025-07-10T06:02:15+00:00 Wayan Bagas wayanbagaas@gmail.com Karona Cahya Susena karona.cs@unived.ac.id Kamelia Astuty kamelia@unived.ac.id <p><em>The purpose of this study is to find out the Financial Performance Analysis of Sub-Sector Food and Stables Retailing Companies listed on the Indonesian Stock Exchange in 2022. The method of data collection used is to use secondary data taken from the Company's financial statements published at https://www.idx.co.id/) and the respective company's website. With analysis methods using liquidity ratio (CR,QR), solvency ratio(DER,DAR), activity ratio 9RTO,ITO) , and profitability ratio (NPM, ROI) with financial performance indicators based on industry standards.According to the analysis, on the liquidity ratio, PT DMND has the best financial performance for CR of 3.26 times while for QR is PT KMDS with the ratio of 1.99 times. On the solvency ratio the best performance of DAR and DER is PT KMDS, with the magnitude of ratio respectively 26,07% and 20,68%. On the actisvity ratio, PT MPPA has the finest performance for RTO of 98,94 times whereas for ITO it is PT PCAR with the ratios of 17.93 times. On the profitability ratio, PT MPLT has the best financial performance for NPM of 16.15% while for ROI is PT KMDS with a ratio of 20.57%. As for the indicators used in this study, PT KMDS is the company with the best financial performance.</em></p> 2025-07-10T06:02:14+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/8153 The Influence Of Work Environment And Work Motivation On Employee Performance At The Regional Finance Agency (BKD) Office Of Seluma Regency 2025-07-10T07:02:18+00:00 Muhammad Idza Al Fitrah midzaalfitrah@gmail.com Neri Susanti nearrysanti@gmail.com Yun Fitriano yunfitriano@unived.ac.id <p><em>Human Resource Management (HRM) is a strategic area in an organization. So, in realizing the goals, objectives, vision, and mission of the organization, strategic planning is needed for the development and management of its organization in the Regional Finance Agency in Seluma Regency Government. The purpose of this study is the effect of work environment and work motivation on employee performance at the Regional Finance Agency (BKD) office of Seluma Regency. This type of research is a type of quantitative research. The data collection method in this study used a questionnaire technique, with a sample of 63 respondents. The results showed that multiple linear regression Y = 20,822 + 0.150 X1 + 0.233 X2 +3.272.&nbsp; Where&nbsp; the&nbsp; coefficient&nbsp; is&nbsp; positive,&nbsp; it&nbsp; means&nbsp; that&nbsp; there&nbsp; is&nbsp; a&nbsp; positive&nbsp; or unidirectional relationship between the work environment variable (X1) and work motivation, on employee performance at the Regional Finance Agency Office of Seluma Regency. The results show that the results of the work environment test (XI) show t count 3.398&gt;t table 1.999 and signification 0.001&lt;0.05, then the results of the hypothesis Ha is accepted and Ho is rejected, meaning that the work environment (XI) has a positive and significant effect on employee performance. The results of the work motivation test (X2) show t count 7.507&gt;t table 1.999 and signification 0.000 &lt;0.05, then the results of the Ha hypothesis are accepted and Ho is rejected, meaning that work motivation (X2) has a positive and significant effect on employee performance at the Regional Finance Agency Office of Seluma Regency. The results of the comparison value of F count with F table, the value of F count is greater than F table, namely 32,981&gt;2.76, it is concluded that Accepting the Hypothesis, meaning that there is a simultaneous influence between the work environment (XI) and work motivation (X2) on employee performance (Y) at the Regional Finance Agency Office of Seluma Regency. This can be seen at a significance level of 0.000 &lt;0.05</em></p> 2025-07-10T07:02:17+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/8437 Pengaruh Stres Kerja Dan Motivasi Serta Kompensasi Terhadap Kepuasan Kerja Aparatur Desa Di Desa Gumelar Kecamatan Balung Kabupaten Jember 2025-07-10T07:03:24+00:00 Dian Sulistiyowati diansulistiyowati2805@gmail.com Akhmad Suharto akhmadsuharto@unmuhjember.ac.id Trias Setyowati trias@unmuhjember.ac.id Rusdiyanto Rusdiyanto rusdiyanto@unmuhjember.ac.id <p>Penelitian ini bertujuan untuk Sumber daya manusia merupakan aset yang sangat penting dan berharga bagi perusahaan, karena setiap perusahaan membutuhkan peran sumber daya manusia untuk dapat melangsungkan kegiatan dan mengembangkan kualitas perusahaannya agar mempunyai daya saing yang tinggi. Peningkatan kinerja aparatur desa merupakan salah satu upaya penting dalam menciptakan pelayanan publik yang berkualitas di tingkat desa. Salah satu faktor utama yang memengaruhi kinerja aparatur desa adalah kepuasan kerja. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan survei. Data primer dikumpulkan melalui kuesioner yang disebarkan kepada aparatur desa sebagai responden penelitian. Sampel penelitian ini mencakup seluruh aparatur desa yang bekerja di Desa Balung. Teknik analisis data menggunakan regresi linier berganda dengan uji t untuk menguji pengaruh masing-masing variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa stress kerja berpengaruh terhadap kepuasan kerja aparatur desa. Pada variabel motivasi tidak ber-pengaruh terhadap kepuasan kerja aparatur desa. Dan pada variabel kompensasi berpengaruh positif dan signifikan terhadap kepuasan kerja aparatur desa.</p> 2025-07-10T07:03:23+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/8354 Evaluation of the Company's Financial Performance Using Economic Value Added (EVA) and Market Value Added (MVA) Methods 2025-07-10T11:28:29+00:00 Karona Cahya Susena karona.cs@unived.ac.id <p><em>Measurement of the company's financial performance is needed to determine success in achieving goals. The performance of a company can be seen from various aspects, one of which is from the financial aspect. Economic Value Added (EVA) and Market Value Added (MVA) are an approach method to assess a company's financial performance as an indicator of the creation of economic added value from an investment. The research method used in this paper is a quantitative descriptive analysis technique. The results of the study show that based on the Economic Value Added (EVA) method in 2018, 2019 and 2020 are considered very good. This can be seen from the positive EVA value where (EVA &gt; 0), which means PT. Electronic City Indonesia Tbk succeeded in obtaining economic added value for three periods. Meanwhile, based on the results of calculations using the MVA (Market Value Added) method, the MVA data in 2018 produced was negative where the MVA value &lt; 0. For 2019- 2020, although the MVA value achieved by the company decreased by 32%, the results still show the value which is positive where MVA &gt; 0. To maintain a positive MVA the company needs to implement strategies and innovations to maintain business advantages that increase the value of the company so that the prosperity of shareholders can be maximized.</em></p> 2025-07-10T11:28:28+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/8435 Pengaruh Gaya Kepemimpinan Trasformasional Dan Kompensasi Serta Komunikasi Terhadap Kinerja Aparatur Desa Di Desa Mulyorejo Kecamatan Silo Kabupaten Jember 2025-07-10T11:30:38+00:00 Nanang Eko Nurianto nanangeko120873@gmail.com Trias Setyowati trias@unmuhjember.ac.id Septi Holisa Umamy septyholisaumamy@unmuhjember.ac.id <p><em>This study aims to analyze the influence of Transformational Leadership Style, Compensation, and Communication on the Performance of Village Apparatus in Mulyorejo Village, Silo Sub- district, Jember Regency. The background of this research is based on the suboptimal performance evaluation of the village apparatus, characterized by low work enthusiasm, lack of job satisfaction, and weak communication among employees. This study uses an explanatory method with a quantitative approach. Primary data were obtained through questionnaires, interviews, and direct observation of the village apparatus, while secondary data were collected from documents, journals, and relevant reports. The results show that the variables Transformational Leadership Style (X₁) and Compensation (X₂) have a significant influence on Employee Performance (Y), while the Communication variable (X₃) does not have a significant partial influence. Leaders who can be role models, provide inspiration, and support individual development have proven to improve work motivation, collaboration, and employee loyalty. On the other hand, a fair compensation system such as a fixed salary, bonuses, and social security also contributes to performance by creating a sense of security and enhancing work motivation. Conversely, the analysis indicates that although communication plays an important role in an organization, the quality of communication among the village apparatus is not yet strong enough to significantly improve performance.</em></p> 2025-07-10T11:30:30+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/8438 Pengaruh Lingkungan Kerja, Beban Kerja, Stres Kerja Terhadap Kepuasan Kerja Aparatur Desa Di Desa Karangbayat Kecamatan Sumberbaru Kabupaten Jember 2025-07-10T16:17:51+00:00 Nurlailiyah Nurlailiyah Lailiyahn46@gmail.com Akhmad Suharto akmadsuharto@unmuhjember.ac.id Maheni Ika Sari maheni@unmuhjember.ac.id <p><em>This study aims to analyze the influence of work environment, workload, and work stress on job satisfaction of village officials in Karangbayat Village, Sumberbaru Subdistrict, Jember Regency. This research develops theories related to the relationship between work environment, workload, work stress, and job satisfaction, especially in the context of village government which is still rarely researched academically. This type of research is explanatory research that aims to explain the causal relationship between the variables studied and test the hypotheses that have been formulated. The analysis method used in this research is multiple linear regression analysis. The results of hypothesis testing show that partially each independent variable has a significant effect on job satisfaction. Work environment has a positive and significant effect on job satisfaction with a t-count value of 3.165 which is greater than the t-table of 1.979 and a significance value of 0.000 &lt;0.05. This shows that the better the work environment, the higher the level of job satisfaction of the village apparatus. Workload also has a significant effect on job satisfaction with a t-count value of 5.676&gt; t-table 1.979 and a significance of 0.000 &lt;0.05. A balanced workload can increase job satisfaction, while excessive workload can reduce job satisfaction. Furthermore, job stress is proven to have a negative and significant influence on job satisfaction with a t-count value of 2.968 &gt; t-table 1.979 and a significance of 0.001 &lt;0.05, which means that the higher the job stress, the lower the level of job satisfaction of the village apparatus.</em></p> 2025-07-10T16:17:46+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/8461 Risk Management Analysis In PT. XYZ Construction Project National Strategic Development Project 2025-07-10T16:21:41+00:00 Ervis Dhevito ervis@gmail.com <p><em>This study aims to analyze the hazard aspects affecting the project, the level of risk, and to evaluate the effectiveness of risk control in the construction project of PT XYZ (Dam Construction Project). The data used in this research was obtained from the HIRADC documents provided by the company supervisor, with a descriptive method through a case study approach. The results of this study show that risk management plays a crucial role in ensuring the smooth implementation of the project. This research is driven by the need to identify, map, and evaluate various risks that may hinder the project's progress, as well as to develop appropriate mitigation strategies. The recommendations of this study suggest that the company should strengthen the monitoring and evaluation system in a structured and sustainable manner, so that mitigation efforts can be better monitored and adjusted if necessary. Additionally, enhancing the capacity of human resources, both through training of workers and strengthening the risk management team, is an essential step in supporting the implementation of more effective mitigation strategies.</em></p> 2025-07-10T16:21:40+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/8563 Analysis Of Factors Affecting Interest In Using The Epuskesmas Application As A Revenue Information System At Puskesmas Mojokerto District 2025-07-10T17:08:09+00:00 Sri Yulianti nopi.tikasari@ecampus.ut.ac.id Nopi Tikasari nopi.tikasari@ecampus.ut.ac.id <p><em>This study aims to explore the determinants that influence employees' interest in utilising the ePuskesmas application as a revenue information system within the Mojokerto District Health Centre. The application was developed to support digitisation in recording and reporting health service revenue administration. This study used quantitative methods through a survey involving 81 respondents from 27 Puskesmas, including administrative officers, cashiers, treasurers, and accountants. A total of 70 usable questionnaires were analysed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) approach with the help of SmartPLS software. The results of the analysis show that performance expectations, perceived ease of use, and availability of infrastructure support have a significant and positive influence on interest in using the application. In contrast, social influence factors do not have a significant impact. The R² value of 0.754 indicates that the model can explain 75.4% of the variability in usage interest. These findings highlight the importance of ease of use, operational effectiveness, and infrastructure support in strengthening the implementation of digital technology in primary healthcare facilities.</em></p> 2025-07-10T17:08:08+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/8582 The Influence Of Service Features, Perceived Convenience, And Financial Literacy On Generation Z's Decision To Use Ovo E-Wallet In Bengkulu City Brand Trust As An Intervening Variable 2025-07-10T17:09:10+00:00 Setiawan Adi Chandra Setiawanadi21bkl1@gmail.com Veny Puspita venypuspita2288@gmail.com Janusi Waliamin jwaliamin@gmail.com <p>This study aims to determine the Influence of Service Features, Perceived Convenience and Financial Literacy on the Decision to Use Ovo E-Wallet on Generation Z in Bengkulu City Brand Trust as an Intervening Variable, especially among generation Z in Bengkulu City. The sampling technique is Purposive side. The data collection technique in this study is a questionnaire. The sample of this study amounted to 120. The theoretical approach of this study is quantitative. The results of the study show that the independent variables of Service Features, Perceived Convenience and Financial Literacy simultaneously have a positive and significant effect on the dependent variable of the Decision to Use Ovo E-Wallet, the Service Features variable partially has a positive and significant effect on the Decision to Use Ovo E-Wallet variable, the Perceived Convenience variable partially has a positive and significant effect on the Decision to Use Ovo E-Wallet variable, and the Financial Literacy variable partially has a positive and significant effect on the Decision to Use Ovo E-Wallet variable.</p> 2025-07-10T17:09:09+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/8617 The Influence Of Social Media And Financial Literacy On Consumptive Attitudes In Universitas Pembangunan Panca Budi Students 2025-07-10T17:29:23+00:00 Sophia Valentina Tampubolon valentinasovia94@gmail.com Syahrial Hasanuddin Pohan syahrial@dosen.pancabudi.ac.id Geby Citra Ananda gebycitraananda@dosen.pancabudi.ac.id <p><em>In the rapidly growing digital era, social media has become an integral part of everyday life, especially for students.&nbsp; This study aims to determine and analyze the effect of Social Media and Financial Literacy on Consumptive Attitudes in Panca Budi Development University Students. This type of research is associative research with a quantitative approach, using a questionnaire as a data collection tool. The sample in this study consisted of 77 students of the Management Department at Universitas Pembangunan Panca Budi, which was determined using the slovin calculation. For data analysis, multiple linear regression was used with the help of SPSS version 23 software. The results of the study indicate that partially, Social Media and Financial Literacy have a significant positive influence on Consumptive Attitudes. Simultaneously, Financial Literacy and Lifestyle have a positive and significant influence on the Consumptive Attitude of Management Students at Universitas Pembangunan Panca Budi. This research model is able to explain 25%% of the variation in Consumptive Attitude.</em></p> 2025-07-10T17:29:21+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/8685 The Effect Of Development, Safety And Health At Work ( K3) And Competence On Employees Performance At Bengkulu Search And Rescue Bengkulu 2025-07-10T17:45:40+00:00 Selva Juniarti selviajuniarti694@gmail.com Ida Anggriani ida.anggriani26@gmail.com Yanto Effendi yantoeffendi357@gmail.com <p><em>Every organization and company will always strive to improve employees’ performance in the hope that the organization’s goals will be achieved. To achieve these goals, an organization needs leaders or managers who are able to manage the human resources within the organization,namely employees, to improve the efficiency, effectiveness, and productivity of the organization.The purpose of this study is to determine the influence of Occupational Safety and Health (OSH) and Competency on Employee Performance at the Bengkulu Search and Rescue Office. The type of research conducted is quantitative research, with a total sampling method used in this study, meaning that the number of samples taken in this study is 80 people. The data analysis methods used include Validity Testing, Reliability Test, Multiple Linear Regression Analysis, Determination Coefficient, and Hypothesis Testing. The results of this study indicate that Development, Occupational Safety and Health (OSH), and Competency simultaneously (together) significantly influence the performance of employees at the Bengkulu Search and Rescue Office.</em></p> 2025-07-10T17:45:38+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/8701 The Influence Of Procedural Discrepancies, Supervisory Weaknesses And Administrative Errors On Service Performance At The Telkom Office In Bengkulu City 2025-07-10T17:46:30+00:00 Kamelia Astuty kameliia@unived.ac.id Nabela Aulianisa nabellaaulianisa04@gmail.com Yoga Anugrah Pratama yogaanugrahpratama18@gmail.com Evi Herlyaminda evi.herlyaminda@unived.ac.id <p><em>This study aims to analyze the influence of procedural nonconformity, weak supervision, and administrative errors on service performance at the Telkom Office in Bengkulu City. The background of this research is based on the persistent issues in public service delivery, such as procedures not being followed according to operational standards, weak supervisory functions, and administrative errors that impact customer satisfaction. The research method employed is a quantitative approach, with data collected through questionnaires distributed to 263 respondents. The research instruments were tested for validity and reliability using SPSS. The results indicate that procedural nonconformity, weak supervision, and administrative errors have both partial and simultaneous significant effects on service performance at the Telkom Office in Bengkulu City. These findings provide important implications for management to improve work procedures, strengthen the supervision system, and enhance administrative quality to improve overall service performance.</em></p> 2025-07-10T17:46:28+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/8774 Implementation Of Social Media Marketing Development For Adda Lantai To Increase Brand Awareness 2025-07-10T18:19:07+00:00 Dedy Saputra Hasugian s35210063@student.ubm.ac.id Alvin Alvin s35210146@student.ubm.ac.id Agung Stevanus Kembau akembau@bundamulia.ac.id <p><em>The researcher took Adda Lantai as the object of research because Adda Lantai in developing its business did not maximize the use of social media marketing. With this problem, the researcher provided a social media marketing solution to increase Brand Awareness in optimizing posts on social media used on Adda Lantai.&nbsp; This study uses a qualitative method with interview and observation techniques. In order to facilitate Adda Lantai to develop its Social Media marketing, the researcher used a previously designed Content Plan in designing the creation of existing content both on Instagram and on Tiktok. The researcher also used Instagram Advertising and Tiktok Advertising tools to increase Brand Awareness in terms of posts.&nbsp; The results of this study indicate that Adda Lantai needs to develop its Social Media Marketing consistently to increase Brand Awareness and also use Instagram Advertising and Tiktok Advertising in order to reach more audiences from Adda Lantai.&nbsp; In conclusion, to increase Brand Awareness, Adda Lantai is advised to focus more on developing Social Media Marketing, especially in terms of its posts so that in the future more audiences will recognize Adda Lantai.</em></p> 2025-07-10T18:19:05+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/8785 Analisis Fenomenologi Motivasi Berwirausaha pada Kegiatan Car Free Day di Kota Tenggarong 2025-07-10T18:29:38+00:00 Ajeng Prasetya Anggraini ajengprasetyabaru@gmail.com Vitria Puri Rahayu vitria.puri@fkip.unmul.ac.id Reza Reza reza@fkip.unmul.ac.id Ratna Fitri Astuti ratna.fitri@fkip.unmul.ac.id <p><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Kegiatan wirausaha di </span></span></span></span><em><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Car Free Day</span></span></span></span></em><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"> Kota Tenggarong mencerminkan bentuk adaptasi ekonomi yang unik. Penelitian ini bertujuan untuk menganalisis secara mendalam motivasi yang mendorong keterlibatan pelaku usaha dalam kegiatan wirausaha di </span></span></span></span><em><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Car Free Day</span></span></span></span></em><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"> Kota Tenggarong. Dengan menggunakan pendekatan kualitatif dan metode fenomenologi, penelitian ini mengkaji pengalaman subyektif pelaku usaha melalui wawancara mendalam dengan 15 informan utama serta 5 informan pendukung, yaitu kerabat atau teman pelaku usaha, yang dipilih secara </span></span></span></span><em><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">purposive sampling</span></span></span></span></em><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"> . Hasil penelitian menunjukkan bahwa motivasi pelaku usaha terbentuk dari pengalaman pribadi dan kebutuhan yang terus berkembang, baik dalam hal finansial maupun aktualisasi diri. Proses belajar secara otodidak dalam mengembangkan keterampilan usaha, mencoba inovasi produk dan teknologi, menjadi bagian penting dari perjalanan wirausaha. Ruang publik seperti </span></span></span></span><em><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Car Free Day</span></span></span></span></em><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"> dipandang sebagai tempat yang mendukung, dengan lokasi strategis, rasa aman, serta bebas dari tekanan biaya sewa yang sering menjadi kendala di tempat lain. Keterlibatan keluarga juga menjadi faktor pendukung penting, baik dalam operasional maupun moral. Secara keseluruhan, motivasi berwirausaha pada kegiatan </span></span></span></span><em><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Car Free Day</span></span></span></span></em><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"> di Kota Tenggarong tumbuh dari beragam pengalaman dan dorongan pribadi yang mendorong pelaku usaha untuk terus berkembang dan tetap aktif. Dukungan lingkungan sekitar, seperti suasana yang kondusif, interaksi sosial yang hangat, dan inspirasi dari </span></span></span></span><em><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">teladan</span></span></span></span></em><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"> terdekat, juga menyuburkan proses ini.</span></span></span></span></p> 2025-07-10T18:29:36+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/8812 The Influence Of The Family Hope Program In Improving The Economy Of The Poor Community Beneficiaries (Case Study Of Tanjung Selamat Village Medan Tuntungan District) 2025-07-10T18:42:51+00:00 Ricky Maharani Damanik ricky.maharanidamanik@gmail.com Uswatun Hasanah uswatunhasanah@dosen.pancabudi.co.id <p><em>The Family Hope Program (PKH) is a social assistance program provided to help poor families in rural areas. According to the Regulation of the Minister of Social Affairs of the Republic of Indonesia Number 1 of 2018 concerning the Family Hope Program, it is explained that "to improve the quality of life of poor and vulnerable families by increasing accessibility to health services, education, and social welfare. This study was conducted on participants of the Family Hope Program (PKM) in Tanjung Selamat Village, Medan Tuntungan District, the purpose of this study was to determine whether the Family Hope Program (PKH) had an effect on Improving the Economy of Beneficiary Families (KPM) in Tanjung Selamat Village, Medan Tuntungan District. The method used in this study is a quantitative method applied to 64 samples used as respondents using the Slovin technique, a Likert scale. The results of the study concluded that the R square value of 0.416 means that the percentage of the influence of the Family Hope Program (PKH) on Improving the Economy of Poor Beneficiary Communities is 41.6% while the remaining 58.4% is influenced by other variables not included in the regression model. There is a regression equation Y = 64,233 + 0.676 x. Where the PKH variable (X) has a positive and significant effect on the welfare variable (Y). Test hypothesis obtained t count of 3.338. From the t hypothesis test, the researcher's initial hypothesis was answered, namely if t count &gt; t table (3.338 &gt; 1.986) then the conclusion of this study is that there is an influence of the Family Hope Program (PKH) on improving the economy of Beneficiary Families (KPM) in Tanjung Selamat Village, Medan Tuntungan District.</em></p> 2025-07-10T18:42:49+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/8819 The Influence Of Local Revenue On Personnel Expenditure In The City Of Bengkulu 2025-07-10T18:54:49+00:00 Mayang Sekar Sari mayangsekarsari100@gmail.com Wagini Wagini wagini@unived.ac.id Abdul Rahman abdulrahman@unived.ac.id <p><em>The purpose of this study was to determine the effect of Local Revenue (PAD) on employee spending in Bengkulu Province. The sample in this study was 10 cities and regencies in Bengkulu Province. The data collection method is documentation for PAD data and employee spending for the period 2019 to 2023. &nbsp;The data analysis method used is simple regression analysis, determination test and t-hypothesis test. The results of multiple linear regression testing obtained the regression equation Y = 250,608.568 + 1.649X with a positive regression direction, meaning that the higher the PAD, the higher the employee spending. Local Revenue (PAD) has a significant effect on employee spending because the significant value of 0.000 is smaller than 0.05. This means that the higher the PAD, the higher the employee spending. The determination coefficient of 0.711 means that the PAD variable is able to influence employee spending by 71.1%, while the remaining 28.9% is explained by other factors outside the independent variables used in this study.</em></p> 2025-07-10T18:54:47+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/8837 The Application Of Digital Marketing Grabfood In Increasing Customer Loyalty In The City Of Bengkulu 2025-07-10T19:04:27+00:00 Muhammad Ilham Bintang ilham@gmail.com Nia Indriasari indriasari_nia@yahoo.com Zoniarti Zoniarti zoniarti@gmail.com <p><em>In the era of digital transformation, the utilization of digital platforms is one of the main keys in reaching consumers and maintaining their loyalty. This research aims to analyze the application of digital marketing by GrabFood in increasing customer loyalty in Bengkulu city. This research uses qualitative methods with data collection techniques through interviews, observation and documentation. Determination of informants in this study using purposive sampling technique. The results showed that GrabFood Bengkulu has implemented digital marketing in the form of paid advertisements that appear on social media, promotions through social media instagram @grabsumbagsel, utilization of influencers in collaboration to create content marketing and loyalty programs in the form of GrabRewards points and discounts. From these forms of digital marketing, some are effective in reaching customers such as advertisements on social media and collaboration with influencers. In terms of attracting shopping interest, loyalty programs and digital rewards take a major role. Digital marketing by GrabFood Bengkulu has positive implications in increasing customer loyalty. A pleasant experience in the GrabFood purchase process, structured handling of order problems and refund processes, and customer rewards are factors in shaping GrabFood Bengkulu customer loyalty.</em></p> 2025-07-10T19:04:25+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/8838 The Effect of Investment Decisions and Dividend Policies on Company Value in the Food and Beverage Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the Years 2021–2023 2025-07-10T19:25:46+00:00 Bekti Wiji Lestari bektiwiji@gmail.com Andhini Syafridha Jumsar jumsar.andhiny@gmail.com Wisang Candra Bintari wisangcan@gmail.com Nur Aeni Waly nur.aeniwaly97@gmail.com Mitta Muthia Wangsi mithamuthiia@gmail.com <p><em>This study aims to help determine the effect of investment decisions and dividend policy on firm value in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX). The population of this study is from the 2021-2023 period using 90 data consisting of 30 food and beverage sector companies. The research method used is a quantitative approach with multiple linear regression analysis techniques which are processed using SPSS software. The results of this study indicate that investment decisions have a significant and positive effect on firm value. Meanwhile, dividend policy has no significant and negative effect on firm value. Simultaneously, investment decision variables and dividend policy have a significant effect on firm value.</em></p> 2025-07-10T19:25:43+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/8858 The Effect Of Social Media Marketing On Product Purchasing Decisions At Lunalice Boutique Bengkulu City 2025-07-10T19:33:23+00:00 Muhammad Redo Sahputra redosaputrabkl2018@gmail.com Ida Anggriani ida.anggriani26@gmail.com Abdul Rahman abdulrahman.abd0505@gmail.com <p><em>In terms of using social media marketing that attracts consumers and potential consumers, it is necessary to pay attention to the advantages of products that allow consumers to attract consumers to make purchases, besides that the content created on the business actor's social media platform must also be packaged attractively and provide detailed information about the products being marketed so that this will attract consumers to purchase products when they see advertisements distributed on the business actor's social media.The purpose of this study was to determine whether Social Media Marketing has an effect on product purchasing decisions at Lunalice Boutique, Bengkulu City. In this study, the data were analyzed using statistical methods. Data processing in this study used a statistical program in the form of SPSS. The statistical test used to analyze the data in this study uses simple linear regression analysis. The results of the discussion show that social media marketing has an effect on purchasing decisions at Lunalice Boutique, Bengkulu City.</em></p> 2025-07-10T19:33:21+00:00 ##submission.copyrightStatement##