https://jurnal.unived.ac.id/index.php/jambd/issue/feed Jurnal Akuntansi, Manajemen dan Bisnis Digital 2025-01-10T14:40:48+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/7028 The Influence Of Transformational Leadership And Self Efficacy On Employee Performance At The Regional Secretariat Of Lebong District 2024-12-18T02:01:32+00:00 Hendri Bugianto driebugie.db@gmail.com Ahmad Soleh ahmadsoleh@jurnalunived.com Abdul Rahman abdulrahman.abd0505@gmail.com <p>The aim of this research is to determine transformational leadership and self-efficacy on employee performance at the Lebong Regency Regional Secretariat. The sample in this study was 79 employees at the Lebong Regency Regional Secretariat who had become ASN. The sampling technique is census. Data were collected using a questionnaire and the analysis methods used were multiple linear regression, determination tests and hypothesis tests. The multiple regression results show a positive regression direction with the equation Y = 13.190 + 0.285X1 + 0.421 X2. Transformational leadership has a significant influence on employee performance at the Lebong Regency Regional Secretariat because the significant value of 0.000 is less than 0.05. This illustrates that as transformational leadership increases, employee performance will also increase. Self-efficacy has a significant influence on employee performance at the Lebong Regency Regional Secretariat because the significant value of 0.000 is smaller than 0.05. This illustrates that the more self-efficacy increases, the employee performance will also increase. Transformational leadership and self-efficacy have a significant simultaneous influence on employee performance at the Lebong Regency Regional Secretariat because the significant value of 0.000 is smaller than 0.05.</p> 2024-12-18T00:00:00+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/7330 Improving Recruitment Efficiency And Effectiveness Through AI And Automation: A Literature Review 2024-12-18T02:24:57+00:00 Sisi Yulisia Carolina sisiyulisia@gmail.com Ratih Lintang Putri 22.lintang@gmail.com Ruth Riyani Djangkaru ruthriyanidjangkaru@gmail.com <p>This study aims to explore the role of Artificial Intelligence (AI) and automation technologies in transforming modern recruitment processes. Through a systematic literature review, this study analyzes how advanced technologies can improve the efficiency and effectiveness of human resource management. The research method uses a literature study approach by collecting and analyzing 30 scientific articles from various academic databases between 2019-2024. The review results show that AI implementation in recruitment can optimize candidate selection processes, reduce subjective bias, and accelerate recruitment time by up to 60%. Automation technology has proven capable of comprehensively analyzing candidate profiles, processing application documents, and conducting pre-selection with high accuracy. This study concludes that the integration of AI and automation is a transformative strategy in modern recruitment management, providing a competitive advantage for organizations in recruiting quality talent. Recommendations for further research are to explore the ethical challenges and practical implementation of these technologies.</p> 2024-12-18T02:24:55+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/7351 The Effect Of Location And Service Quality On Customer Loyalty At Brilink Agent Kembar Sepasang Dusun II Penarik Mukomuko Regency 2024-12-18T02:49:01+00:00 Ira Purwasi irapurwasi956@gmail.com Ida Anggriani ida.anggriani26@gmail.com Muhammad Rahman Febliansah rahmanfebliansa@unived.ac.id <p>The role of strong access to financial services will be able to maintain the stability and economic growth of each individual, both from the upper middle class and from the underprivileged segments of society. So when all levels of society have equal access to financial services and according to their needs, it indirectly helps strengthen the country's overall economic foundation. This condition makes BRILink agents the spearhead in ensuring that financial services are not only limited to big cities, but also penetrate into remote villages. Meanwhile, the purpose of this study was to determine the effect of location and service quality on customer loyalty at BRILink Agent Kembar Sepasang Dusun II Penarik, Muko-Muko Regency.This research is included in explanatory research with a quantitative approach, which uses multiple linear regression analysis methods.</p> <p>The role of strong access to financial services will be able to maintain the stability and economic growth of each individual, both from the middle to upper class and from the lower segments of society. Meanwhile, the population in this study are people who are customers or users of financial services at BRILink Kembar Sepasang Agent Dusun II Penarik, Muko-Muko Regency. Meanwhile, the number of respondent samples that have been determined in this study is 100 people.<br>The results showed that location and service quality had a positive and significant effect on customer loyalty of BRILink Kembar Sepasang Dusun II Penarik Muko-Muko Regency, both partially and simultaneously. So, it can be concluded that the more strategic the location and the good quality of service felt by customers who use financial services at BRILink Kembar Sepasang Agents, the greater the level of loyalty created.</p> 2024-12-18T02:49:00+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/7353 Factors Affecting Consumer Satisfaction Using Mercure Bengkulu Hotel Services 2024-12-18T03:01:53+00:00 Yozi Marleza marlezayozi@gmail.com Ahmad Soleh ahmadsoleh@unived.ac.id Yudi Irawan Abi yudiirawanabi@unived.ac.id <p>Hotel is an accommodation service business in which there are elements of service, comfort, and lodging facilities needed for those who want lodging facilities for family and vacation purposes. This research was conducted at Mercure Bengkulu hotel, the sampling technique in this study used purposive sampling technique and data collection was carried out by distributing questionnaires to respondents. The questionnaire was distributed to 99 respondents at Mercure Bengkulu hotel. The analytical tools used are validity test, reliability test, multiple linear regression, and coefficient of determination using IBM SPSS version 25. Hypothesis testing using the T test and F test. This type of research is quantitative, which is research that analyzes data quantitatively and then interprets a conclusion. In this study, the data sources used were primary data and secondary data. The purpose of this study is to test and analyze whether there is an effect of service quality, price and facilities on customer satisfaction using services of Mercure Bengkulu hotel. Y = 1.134+0.227 X<sub>1</sub>+0.488 X<sub>2</sub> +0.242 X<sub>3</sub>+Ɛ. The results showed that Service Quality (X<sub>1</sub>) has a regression coefficient of 0.227, meaning that if the quality of service increases by 1, customer satisfaction will increase by 0.227. The regression coefficient is positive between service quality and customer satisfaction. Price (X<sub>2</sub>) is 0.488, which means that if the price increases by 1, customer satisfaction will increase by 0.488. The regression coefficient is positive between price and customer satisfaction. Facility (X<sub>3</sub>) is 0.242, which means that if the facility increases by 1, customer satisfaction will increase by 0.242. The regression coefficient is positive between facilities and customer satisfaction.</p> 2024-12-18T03:01:52+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/7363 The Influence Of Marketing Mix On Customer Satisfaction Of Online Transportation Services Maxim Bike In Bengkulu City 2024-12-18T03:30:47+00:00 Dio Aliano dioaliano06@gmail.com Eska Prima Monique dioaliano06@gmail.com Dennis Rydarto dioaliano06@gmail.com <p>Maxim Bike is an online transportation service that is part of the Maxim company which offers application-based transportation services in various cities in Indonesia, especially in Bengkulu City, this research aims to find out how much influence Marketing Mix has on customer satisfaction of Maxim Bike online transportation services. This type of research uses quantitative research. The analysis method in this type of research uses validity test, reliability test, classical assumption test, multiple linear regression test, coefficient of determination and hypothesis testing. The number of samples studied amounted to 80 users of Maxim Bike transportation services. The results of the multiple linear regression analysis are the equation Y = 7,181 + -0.054 X1 + 0.116X2 + 0.152X3 + 0.054X4 + -0.100X5 + 0.241X6 + 0.163X7 + e. From the results of testing the t test hypothesis, it is known that the variable Product (X<sub>1</sub>) 0.610&gt; 0.05, Price (X<sub>2</sub>) 0.118&gt; 0.05, Promotion (X<sub>4</sub>) 0.482&gt; 0.05, People (X<sub>5</sub>) 0.360&gt; 0.05, Process (X<sub>7</sub>) 0.335&gt; 0.05 has no significant effect because the significant value is greater than 0.05, while for the variable Place (X<sub>3</sub>) 0.025 &lt; 0.05, Physical evidence (X<sub>6</sub>) 0.008 &lt; 0.05 has a significant effect. For the f test test, a significant value of 0.000 &lt;0.05 is generated, this indicates that the marketing mix has an effect simultaneously or together.</p> 2024-12-18T03:30:46+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/7380 Marketing Strategy Based On Event Marketing And Sponsorship To Increase The Number Of Cimory Milk Product Customers 2024-12-20T04:22:49+00:00 Petra Herlan Sitorus petra@gmail.com Nurzam Nurzam nurzam@unived.ac.id Iswidana Utama Putra iswie@unived.ac.id <p>The aim of this research is to determine which marketing strategies based on event marketing and sponsorship can increase the number of customers for Cimory Milk products. This type of research is quantitative. The data collection method in this research used a questionnaire technique, with a sample of 100 respondents. The results of the research show that the multiple linear regression Y = 26,889 + 0.332 increase the number of customers for Cimory dairy products. The results of the event marketing test (XI) show tcount 5.336 &gt; ttable 1.984 and significance 0.000 &lt; 0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning that event marketing has a positive and significant effect on increasing the number of customers for Cimory milk products. The results of the sponsorship test (X2) show tcount 5.336 &gt; ttable 1.984 and significance 0.045 &lt;0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning that event marketing has a positive and significant effect on increasing the number of customers for Cimory milk products. Based on the comparison of the Fcount value with Ftable, the Fcount value is greater than the Ftable value, namely 17.314 &gt; 2.70, so it is concluded that accepting the hypothesis, this means that there is a simultaneous influence between event marketing (XI) sponsorship (X2) to increase the number of customers for Cimory milk products. This can be seen at the significance level of 0.000 &lt;0.05.</p> 2024-12-20T04:22:47+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/7381 The Influence Of Organisational Culture And Work Environment On Employee Performance Of The Housing, Settlement And Transportation Office In Seluma Regency 2025-01-09T09:54:32+00:00 Rola Puspita rola@gmail.com Neri Susanti nearrysanti@gmail.com Suswati Nasution suswatinasution@unived.ac.id <p><em>The aim of this research is to determine the influence of organizational culture and work environment on the performance of employees of the Housing, Settlement and Transportation Department in Seluma Regency. This type of research is a type of quantitative descriptive research. The data collection method in this research uses a questionnaire technique, with a sample of 62 respondents. The research results show that multiple linear regression Y =&nbsp; 22,385 + 0.134 X1 + 0.444 X2 + 3,290. Where the coefficient is positive, meaning that there is a positive or unidirectional relationship between the organizational culture variable (X<sub>1</sub>) and the work environment, on employee performance at the Housing, Settlement and Transportation Service Office in Seluma Regency. The results show that the organizational culture test (X<sub>I</sub>) shows tcount 3.035 &gt; ttable 1.669 and significance 0.004 &lt; 0.05, then the results of the Ha hypothesis are accepted and Ho is rejected, meaning that organizational culture has a positive and significant effect on employee performance (Y) at the Housing, Settlement and Transportation Service Office in Seluma Regency. This means the hypothesis is accepted. The results of the work environment test (X<sub>2</sub>) show tcount 7.123 &gt; ttable 1.669 and significance 0.000 &lt; 0.05, so the results of the hypothesis Ha are accepted and Ho is rejected, meaning the work environment (X<sub>2</sub>) has a positive and significant effect on employee performance (Y) in the Service Office Housing, Settlement Areas and Transportation in Seluma Regency. The result of the Fcount value with Ftable is that the Fcount value is greater than the Ftable value, namely 29,056 &gt; 2.75, so it can be concluded that Accepting the Hypothesis, meaning that there is a simultaneous influence between organizational culture (X<sub>I</sub>) and the work environment (X<sub>2</sub>) on employee performance (Y) in the Office Department of Housing, Settlement Areas and Transportation in Seluma Regency. </em></p> 2025-01-09T00:00:00+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/7382 The Influence Of Leadership, Service Quality, Work Environment And Work Motivation On Employee Performance Pt. Sharia People's Financing Bank (Bprs) Fadhilah Bengkulu City 2025-01-09T15:48:24+00:00 Sela Rahma Yeni sela@gmail.com Yun Fitriano yunfitriano@unived.ac.id Kamelia Astuty kameia@unived.ac.id <p>The aim of this research is to determine the influence of leadership, service quality, work environment and work motivation on the performance of employees of PT Bank Perkreditan Rakyat Syariah (BPRS) Fadhilah, Bengkulu City. This type of research is a type of quantitative research. The data collection method in this research used a questionnaire technique, with a sample of 34 respondents The results showed that multiple linear regression Y = 7.481 + 0.197 X1 + X2 + 0.363 X3 + 0.583 X4 + 3.276. Where the coefficient is positive, meaning that there is a positive or unidirectional relationship between the variables Lileadership (X1), Service Quality (X2) Work Environment (X3), Work Motivation (X4) with a value of 0 (zero), Employee Performance (Y) at PT. Sharia People's Credit Bank (BPRS) Fadhila, Bengkulu City. The results of the Leadership test (XI) show tcount 2,402 &gt; ttable t<sub>tabel</sub> 2.042&nbsp; and significance 0.002 &lt; 0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning Leadership has a positive and significant effect on Employee Performance at PT. Sharia People's Credit Bank (BPRS) Fadhila, Bengkulu City. The results of the Service Quality test (X2) show tcount 2,147 &gt; ttable t<sub>tabel</sub> 2.042&nbsp; and significance 0.004 &lt; 0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning that Service Quality has a positive and significant effect on Employee Performance at PT. Sharia People's Credit Bank (BPRS) Fadhila, Bengkulu City. The results of the work environment test (X3) show tcount 2.331&gt; ttable t<sub>tabel</sub> 2.042&nbsp; and significance 0.007 &lt;0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning the work environment has a positive and significant effect on Employee Performance at PT. Sharia People's Credit Bank (BPRS) Fadhila, Bengkulu City. The results of the Work Motivation test (X4) show tcount 2.961&gt; ttable t<sub>tabel</sub> 2.042&nbsp; and significance 0.006 &lt;0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning that Work Motivation has a positive and significant effect on Employee Performance at PT. Sharia People's Credit Bank (BPRS) Fadhila, Bengkulu City. Based on the comparison of the Fcount value with Ftable, the Fcount value is greater than the Ftable value, namely 11,859 &gt; 2.55, so it can be concluded that accepting the hypothesis, meaning that there is a simultaneous influence between Leadership (XI), Service Quality (X2), Work Environment (X3) Work Motivation (X4 ) on Employee Performance (Y) at PT. Sharia People's Credit Bank (BPRS) Fadhila, Bengkulu City.</p> 2025-01-09T15:48:23+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/7385 The Effect of Competence, Motivation, and Job Satisfaction on Employee Performance Pt. Media Bengkulu Online Success 2025-01-10T09:23:15+00:00 Nana Maharani nanamaharanii45@gmail.com Ahmad Soleh ahmadsoleh@jurnalunived.com M Rahman Febliansa rahman@jurnalunived.com <p>This study aims to determine the effect of competence, motivation and job satisfaction on employee performance at PT Media Bengkulu Online Sukse.nThe type of research used in this study is associative research with a quantitative approach with a research method that utilizes numbers, starting from data collection to interpretation and presentation of results. The number of samples used in this study was 30 people. The data collection techniques in this study were observation and questionnaires measured using SPSS Software. The data analysis techniques used were multiple linear regression, coefficient of determination, and hypothesis testing. The results showed that there was an effect of competence (X1) on employee performance (Y) at PT. Media Bengkulu Online Sukses with a sig value of 0.000 &lt;0.05 and tcount&gt; ttable (6.760&gt;0.135) from the significance value obtained that variable X had an effect on employee performance (Y). from the significance value obtained that the motivation variable (X2) has an effect on employee performance (Y) with a sig value of 0.005 &lt;0.05 and tcount&gt; ttable (8.427&gt;0.135). There is an effect of job satisfaction (X3) on employee performance (Y) PT. Media Bengkulu Online Sukses with a sig value of 0.004 &lt;0.05 and tcount&gt; ttable (6.909&gt;0.135) variable X3 has an effect on employee performance (Y). So it can be concluded that together the independent variables have a significant effect on the dependent variable.</p> 2025-01-10T09:23:13+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/7392 Analysis Of The Implementation Of Financial Reportsbased On Sak Of The Palm Oil Farmers Group Of Kud Sriwijaya Village Sp 3 Pelakat Tinggi Regency Of Musi Banyuasin South Sumatera 2025-01-10T13:40:19+00:00 Tri Wahyuningsih triwahyuningsih484921@gmail.com Herlin Herlin herlin.olin81@gmail.com Nenden Restu Hidayah nenden@unived.id <p>Implementation of PSAK No. 201 Regarding the presentation of financial statements is a complete financial statement consisting of a statement of financial position, income statement, statement of changes in equity, cash flow statement, and notes to the financial statements. The purpose of implementing PSAK No. 201 financial in decision making is to provide detailed information and provide third party trust.The purpose of this study is to determine the analysis of the application of financial reports based on SAK of the KUD Sriwijaya oil palm farmer group, SP 3 Pelakat Tinggi Village, Musi Banyuasin Regency, South Sumatra Province which has been in accordance with Accounting standards. The method used in this study is a Descriptive Qualitative comparative approach. Data collection techniques used by the author are by conducting observations, interviews and documentation.The results of the study indicate that the analysis of the application of accounting standards for oil palm farmer groups in SP 3 Pelakat Tinggi Village, Musi Banyuasin Regency, South Sumatra Province from the results of this study indicate that the financial reports that have been applied/presented by the oil palm farmer groups in SP 3 Pelakat Tinggi Village, Musi Banyuasin Regency, South Sumatra Province are said to be inappropriate because only one component of the financial report, namely the financial position report, namely the balance sheet and profit and loss statement, the statement of changes in equity, and the statement of notes to the financial statements are not presented or applied, this is said to be inappropriate because of the lack of 4 components that are not presented with the accounting standards PSAK No. 201.</p> 2025-01-10T13:40:17+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/7404 The Influence Of Customer Rating, Distribution Reviews And Promotions On Fashion Purchase Decisions For Shopee Application Users 2025-01-10T13:57:16+00:00 Eka Haryanti ekaharyantirosaan@gmail.com Karona Cahya Susena karonacs@unived.ac.id Siti Hanila st.hanila@gmail.com <p>The purpose of this research is to determine the influence of Customer Ratings, Distribution Reviews and Promotions on Fashion Purchase Decisions among Shopee Application Users. This research method is a quantitative method.</p> <p>The research results show that multiple linear regression Y = 21,967 + 0.141 X1 + 0.312 X2 + 0.129 X3 + 0.120. Where the coefficient is positive, meaning that there is a positive or unidirectional relationship between the customer rating (X1), distribution review (X2) promotion (X3) variables on fashion purchasing decisions (Y) among Shopee application users. The results of the customer twig test (XI) show a tcount of 2,350 &gt; ttable 1.660 and significance 0.021 &lt; 0.05, then the results of the Ha hypothesis are accepted and Ho is rejected, meaning that customer service has a positive and significant influence on fashion purchasing decisions among Shopee application users. The results of the distribution review test (X2) show tcount 5.086 &gt; ttable 1.660 and significance 0.000 &lt; 0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning that the distribution review has a positive and significant effect on fashion purchasing decisions for Shopee application users. Promotion test results (X3) show tcount 2.143 &gt; ttable 1.660 and significance 0.035 &lt; 0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning promotion has a positive and significant effect on fashion purchasing decisions for Shopee application users. As a result of comparing the Fcount value with Ftable, the Fcount value is greater than the Ftable value, namely 48,903 &gt; 2.46, so it is concluded that accepting the hypothesis, meaning that there is a simultaneous influence between Customer Rating (XI), Distribution Review (X2), Promotion (X3) on Purchasing Decisions ( Y) Fashion for Shopee Application Users.&nbsp; This can be seen at the significance level of 0.000 &lt;0.05.</p> 2025-01-10T13:57:15+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/7425 Analysis Of Financial Report Presentation Based On Emkm Sak (Case Study Of Akas Travel In Sukamerindu, Bengkulu City) 2025-01-10T14:13:51+00:00 Erika Juanida erikajuanida01@gmail.com Ahmad Soleh ahmadsoleh@unived.ac.id Nenden Restu Hidayah nenden@unived.ac.id <p>SAK EMKM is prepared to meet the financial reporting needs of micro, small, and medium entities. Law No. 20 of 2008 regarding Micro, Small, and Medium Enterprises can be used as a reference in defining and providing a quantitative range for EMKM. Accurate and transparentfinancial statement presentation is key to business success, especially for micro, small, and medium entities (UMKM). In this context, the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) are crucial. Financial reports provide information that describes the financial condition of a company, and this information can further illustrate the company's performance. Based on this description, running a business requires financial recording to see how far the business has developed. SAK EMKM is a simplified standard because it regulates general transactions conducted by EMKM, and its measurement basis purely uses historical costs, allowing EMKM to record their assets an liabilities at their acquisition costs. Travel Akas still records financial statements simply, only noting cash inflows and outflows. Given the owner's lack of understanding of SAK EMKM, some aspects still do not comply with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The type of research used is qualitative research. It is conducted in-depth through data collection. The research method is based on positivism, aiming to analyze and measure compliance or implementation of accounting standards based on numerical and statistical data. The research approach used is descriptive. This descriptive method analyzes and classifies: investigates, using documentation techniques, interviews, and observations, conducted at Travel Akas in Sukamerindu, Bengkulu City by analyzing, differentiating, selecting items for use, and regrouping them according to specific criteriaand seeking relationships to interpret their meanings. Financial statement presentation refers to the process of preparing and presenting accounting documents, including the balance sheet, income statement, and cash flow statement. The Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) are accounting guidelines established by the Indonesian Institute of Accountants to assist UMKM in preparing simple, transparent financial statements that comply with applicable accounting principles. The Travel Akas business operates in the tourism sector. The owner of this business is Mr. Ahmad Afsi, located in Sukamerindu, Bengkulu City. The Travel Akas business is classified as a service business as it provides transportation, accommodation, and travel experiences. The research findings indicate that the financial statements prepared by the Travel Akas business in Sukamerindu, Bengkulu City have included cash statements, income statements, and balance sheets. The financial information contains records of the company, both transaction records and cash, and financial statements processed over a specified period. The objective is to provide information regarding the financial position and performance to understand the health of the business's finances.</p> 2025-01-10T14:13:49+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/7436 Analysis Of Internal Control System For Merchandise Investory At Ahass 6804 Quantum Penarik Motor 2025-01-10T14:23:59+00:00 Lorenza Riesti lorenzariesti46@gmail.com Wagini Wagini wagini@unived.ac.id Yesi Indian Ariska yesiindian@yahoo.com <p>The purpose of the study is to find out the internal control system for merchandise inverntory at Ahass 6804 Quantum Penarik Motor village Penarik, regency Teramang Jaya, district Mukomuko. The data collection method was carried out using interview, observation and documentation methods. The analytical methods used is Qualitative and Comparative analysis. The research results show that there is no conformity between Mulyadi’s theory (2016:488) and the conditions that occur in&nbsp; Ahass 6804 Quantum Penarik Motor shop for organizational elements, because according to Mulyadi’s theory the physical inventory count must be carried out by a special committee formed from werehouse employees. Meanwhile, what happened at the Ahass 6804 Quantum Penarik Motor shop was that the physical calculations were carried out directly by the werehouse department. For elements of the authorization system,recording procedures and employees, there is conformity and non-coformity between Mulyadi’s theory (2016:488) with the Ahass 6804 Quantum Penarik Motor shop, suitability is found in the list of physical inventory count results signed by the chairman of thr physical inventory count committee and the recording of the results of the physical inventory count based on a physical cound card whose veracity has been checked. There is a compatibility between Mulyady’s theory (2016:488) Ahass 6804 Quantum Penarik Motor shop puler for&nbsp; elements of healthy practice, because with Ahass 6804 Quantum Penarik Motor shop the physical calculation card for merchandise inventory has been numbered sequentially, inventory checking has been carried out twice by the inventory counting section and then by inventory checking.</p> 2025-01-10T14:23:57+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/7463 The Influence Of Work Discipline, Work Effectiveness And Work Environment On Employee Performance Village In East Seluma District Seluma District 2025-01-10T14:31:09+00:00 Niko Saputra niko@gmail.com Ida Anggriani ida.anggriani26@gmail.com Ermy Wijaya ermiwijaya@gmail.com <p><em>The purpose of this research is to determine the influence of work discipline and work effectiveness and the work environment on the performance of subdistrict employees in East Seluma District, Seluma Regency. The data collection method in this research used a questionnaire technique, with a sample of 45 respondents. The research results show that multiple linear regression Y = 1.806 + 0.361 X1 + 0.537 X2 + 0.151 X3 + 1.567. Where the coefficient is positive, it means that there is a positive or unidirectional relationship between the variables of work discipline, work effectiveness and work environment on the performance of local employees in Seluma Tmur District, Seluma Regency. The results show that the results of the work discipline test (XI) show tcount 2,249 &gt; ttable 1,679 and significance 0.030 &lt; 0.05, so the results of the hypothesis Ha are accepted and Ho is rejected, meaning that work discipline (XI) has a positive and significant effect on the performance of subdistrict employees in the District Seluma Seluma Regency. The results of the work effectiveness test (X2) show that tcount is 3.514 &gt; ttable 1.679 and the significance is 0.001 &lt; 0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning that work effectiveness (X2) has a positive and significant effect on the performance of sub-district employees in East Seluma District, Regency. Seluma. The results of the work environment test (X3) show tcount 2,566 &gt; ttable 1,679 and significance 0.014 &lt; 0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning the work environment (X3) has a positive and significant effect on the performance of sub-district employees in East Seluma District, Regency Seluma. Based on the comparison of the Fcount value with Ftable, the Fcount value is greater than the Ftable value, namely 32,214 &gt; 2.81, so it is concluded that the hypothesis is accepted, meaning that there is a simultaneous influence between work discipline (XI), work effectiveness (X2), work environment (X3) on performance. sub-district employee (Y) in Seluma District, Seluma Regency. This can be seen at the significance level of 0.000 &lt;0.05</em></p> 2025-01-10T14:31:08+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/7470 The Effect Of Competency And Work Facilities On Employee Performance Of Regional Financial Agencies In The Government Of Seluma Regency 2025-01-10T14:38:41+00:00 Yeni Hartati yeni@gmail.com Neri Susanti nearrysanti@gmail.com Kamelia Astuty kamelia@gmail.com <p><em>Employee performance is the result of job functions or activities of a person or group in an organization that is influenced by various factors to achieve organizational goals. To achieve this, requires competence and work facilities at the Regional Financial Agency in the Government of Seluma Regency that are selective. The purpose of this study is to determine the effect of competency and work facilities on employees performance of Regional Financial Agency in the Government of Seluma Regency. The research method used is quantitative, the data collection technique in this study is a questionnaire technique, with a research sample of 63 respondents. The results showed that multiple linear regression Y =22,275 + 0.134 X1 + 0.446 X2 + 3,257. Where the coefficient is positive, it means that there is a positive or unidirectional relationship between the competency variable&nbsp; (X1)&nbsp; and&nbsp; work&nbsp; facilities,&nbsp; on&nbsp; employee&nbsp; performance&nbsp; at&nbsp; the&nbsp; Regional&nbsp; Financial Agency in the Government of Seluma Regency. The results show that the competency test results (XI) show t count 3.060&gt; t table 1.670 and sigfinication 0.003 &lt;0.05, then the results of the hypothesis Ha is accepted and Ho is rejected, meaning that competency (XI) has a positive and significant effect on employee performance at&nbsp; the Regional Financial Agency in&nbsp; the&nbsp; Government&nbsp; of&nbsp; Seluma Regency. This means that the hypothesis is accepted. The test results for work facilities (X2) show t count 7,227&gt;t table 1,670 and sigfinication 0.000 &lt;0.05, then the results of the hypothesis Ha is accepted and Ho is rejected, meaning that work facilities (X2) have a positive and significant effect on employee performance at the Regional Financial Agency in the Government of Seluma Regency. This means that the hypothesis is accepted. So, the suitability of employee facilities can speed up one's work. The results of the comparison value of the value of Fcount with Ftable, Fcount is greater than Ftable, namely 29.873&gt; 2.76, it is concluded that Accepting the Hypothesis, meaning that there is a simultaneous influence between competency (XI) and work facilities (X2) on employee performance (Y) at the Regional Financial Agency in the Government of Seluma Regency. This can be seen at a significance level of 0.000 &lt;0.05.</em></p> 2025-01-10T14:38:40+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/jambd/article/view/7473 The Influence Of Work Facilities, Competencies And Work Environment On The Performance Of Village Employees In Seluma District 2025-01-10T14:40:48+00:00 Andela Saputri andela@gmail.com Ida Anggriani ida.anggriani26@gmail.com Ermy Wijaya ermiwijaya@gmail.com <p><em>competence and work environment on the performance of sub-district employees in Seluma District. The data collection method in this research used a questionnaire technique, with a sample of 70 respondents. &nbsp;The research results show that multiple linear regression Y = 2.812 + 0.372 X1 + 0.511 X2 + 0.186 X3 + 1.495. Where the coefficient is positive, it means that there is a positive or unidirectional relationship between the variables work facilities (X1), competence (X2) and work environment (X3) on the performance of sub-district employees (Y) in Seluma District. The results show that the results of the work facilities test (XI) show tcount 2.704 &gt; ttable 1.666 and significance 0.009 &lt;0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning work facilities (XI) have a positive and significant effect on the performance of sub-district employees in the District Seluma. The results of the competency test (X2) show tcount 3.763 &gt; ttable 1.666 and significance 0.000 &lt; 0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning that competency (X2) has a positive and significant effect on the performance of sub-district employees in Seluma District. The results of the work environment test (X3) show tcount 3.113 &gt; ttable 1.666 and significance 0.003 &lt;0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning the work environment (X3) has a positive and significant effect on the performance of subdistrict employees in Seluma District and is based on comparing the Fcount value with Ftable, the Fcount value is greater than the Ftable value, namely 39,588 &gt; 2.50, so it is concluded that Accepting the Hypothesis, meaning that there is a simultaneous influence between work facilities (XI) competence (X2) and work environment (X3) on employee performance (Y) sub-district in Seluma District. This can be seen at the significance level of 0.000 &lt;0.05</em></p> 2025-01-10T14:40:46+00:00 ##submission.copyrightStatement##