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Strategi Pengembangan Industri Kreatif Kerajinan Batik Besurek Untuk Meningkatkan Daya Saing Pelaku Industri Kreatif Kerajinan Batik Besurek Di Kota Bengkulu Helvoni Mahrina; Nina Yulianasari
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 9 No 2 (2021)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1135.772 KB) | DOI: 10.37676/ekombis.v9i2.1537

Abstract

The development of the creative industry in Indonesia is one sector that has an important role in driving economic growth. As is the case in Bengkulu city, one of the creative industries that is developing is Batik Besurek. What strategies can be done by Batik Besurek business actors and the Bengkulu City Government in developing Besurek Batik business in Bengkulu city? The data collection method is interview, while the data analysis method is descriptive and SWOT analysis. An increase in sales from year to year and designs that are continuously innovated are a form of the spirit of the craftsmen to maintain and make the Besurek Batik Creative Industry a source of livelihood for them. Even so, there are still obstacles they face such as the lack of attention from the Bengkulu City Government towards the craftsmen, lack of access to capital, purchasing raw materials from outside the city which takes time in the delivery process, and the lack of appreciation for local products by the people themselves. The conclusion of this study is that entrepreneurs diversify their products and markets. The development of the Besurek Batik Creative Industry is expected to be given more attention by the Government to provide training or access to capital for industry players in developing their industrial businesses in order to be able to compete with similar industrial businesses in other areas.
PRESTASI MAHASISWA DI NILAI DARI KONDISI EKONOMI KELUARGA DAN KOMPETENSI DOSEN Winny Lian Seventeen; nina Yulianasari
Jurnal Ilmu Akuntansi Vol 5 No 1 (2022): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

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Abstract

This study aims to examine the effect of family economic conditions and lecturer competencies on student achievement in the economics and business faculty of Prof. University. Dr. Hazairin, SH. This research was conducted by the Faculty of Economics and Business, Prof. University. Dr. Hazairin, SH. The number of samples in this study were 93 respondents. The results showed that 24.1% of the variables of family economic conditions and the competence of lecturers were able to explain the variables of student learning achievement. Based on the results of the simultaneous test, the variables of family economic conditions and the competence of lecturers affect student learning achievement, while based on the partial test, the variables of family economic conditions affect student learning achievement and lecturer competencies affect student learning achievement.
PENGARUH PENGGUNAAN FINTECHTERHADAP PERKEMBANGAN LITERASI DAN INKLUSI KEUANGAN PADA UMKM DI KOTA BENGKULU Nina Yulianasari; Helvony Mahrina
Creative Research Management Journal Vol 4 No 1 (2021): June
Publisher : Universitas Prof. Dr. Hazairin SH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/crmj.v4i1.1935

Abstract

This study aims to determine the effect of the use of Fintech on financial literacy and inclusion in Micro, Small and Medium Enterprises (MSMEs) in Bengkulu City. The benefits of this research are as material for consideration and additional information in developing strategies to increase financial literacy and financial inclusion, especially those related to the provision of Fintech-based financial services.The data used in this study are primary data, using a questionnaire distributed to respondents (MSME actors in Bengkulu City), observation and documentation. The analytical tool used is to use quantitative methods with the help of SPSS 21.00.The results showed that the use of fintech has an effect on financial literacy and inclusion in Micro, Small and Medium Enterprises (MSMEs) in Bengkulu City. The limitation in this study is the lack of the number of respondents in returning the questionnaire.With the development of fintech in Bengkulu City and the use of fintech services for MSME players in Bengkulu City, it can open access to business finance more easily and quickly from banking institutions and savings and loan corrections. In addition, the use of application features is used as an effort to market MSME products. The role of fintech in financial inclusion in MSMEs is that Fintech contributes greatly to the empowerment of MSMEs and the local economy. In addition, the use of Fintech for MSME players in Bengkulu City can increase financial literacy in the field of economics
ANALISIS PENERAPAN PENYUSUNAN LAPORAN KEUANGAN PADA USAHA KECIL DAN MENENGAH (UKM) BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) DALAM MEMPEROLEH PEMBIAYAAN KREDIT Nina Yulianasari
Jurnal Ilmu Akuntansi Vol 3 No 1 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v3i1.1333

Abstract

This study aims to determine how the application of financial statement preparation for small and medium-sized businesses (SMEs) based on SAK ETAP in obtaining credit financing at the City of Bengkulu gift shop with data collection techniques, namely interviews and documentation. From the results of interviews and documentation, it was found that the Central SMEs Gift of Taste of the City of Bengkulu is quite feasible to obtain credit financing, this is seen from the financial statements presented in accordance with the Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP). As for the obstacles faced by UKM Sentral By Cita Rasa Bengkulu City in the preparation of financial reports that refer to SAK ETAP namely the lack of qualified human resources and the lack of organization of steps in preparing financial reports.
PENGARUH NILAI SAHAM, FINANCIAL LEVERAGE, DAN PAJAK PENGHASILAN TERHADAP PERATAAN LABA (STUDI KASUS PERUSAHAAN BATUBARA DAN MIGAS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016) Poppy Mardiana; Nina Yulianasari
Jurnal Ilmu Akuntansi Vol 1 No 2 (2018): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v1i2.636

Abstract

This study aims to determine how much influence the value of shares, financialleverage, income tax on income smoothing. The population of this study is all coal andoil and gas companies listed on the Indonesia Stock Exchange in 2012-2016. Thesampling technique used purposive sampling which amounted to 20 samples. The datasource is secondary data. Data published on the Indonesia Stock Exchange. Themethod of analysis uses Multiple Linear Regression and data testing is done with thehelp of program eviews (econometric views).The results of this study indicate that stock values and financial leverage have no effecton income smoothing while income tax has an effect on income smoothing
cover Jurnal Akuntansi Unihaz Nina Yulianasari
Jurnal Ilmu Akuntansi Vol 2 No 2 (2019): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

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Abstract

JAZ : Jurnal Akuntansi Unihaz merupakan Jurnal Ilmiah yang mempublikasikan hasil-hasil penelitian empiris, studi teoritis dan pemikiran kritis dalam bidang akuntansi meliputi akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, perpajakan, auditing, dan sistem informasi akuntansi. Dalam proses review artikel, Jurnal JAZ menerapkan sistem penelaahan tertutup dua arah (double-blind review), dimana nama reviewer dan nama penulis tidak diketahui (anonim). Jurnal ini dikelola oleh Program Studi Akuntansi Unihaz (JAZ) Fakultas Ekonomi Universitas Prof. Dr. Hazairin, SH Bengkulu dan diterbitkan oleh Fakultas Ekonomi Universitas Prof. Dr. Hazairin, SH Bengkulu dengan frekuensi penerbitan dua kali dalam setahun, yaitu bulan Juni dan Desember.
PENGARUH INDEPENDENSI, KOMPETENSI, DAN INTEGRITAS TERHADAP PEMBERIAN OPINI AUDIT (Studi Kasus pada Inspektorat Provinsi Bengkulu) Sianturi Duma Roland; Nina Yulianasari
Jurnal Ilmu Akuntansi Vol 2 No 2 (2019): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v2i2.991

Abstract

This study discusses the importance of independence, competence, and integration in giving audit opinions in the Bengkulu Province Inspectorate. Methods of data analysis using Multiple Linear Regression. From the Calculation Result, a linear regression equation is obtained, namely Y = 3,410 + 0,281X1 + 0,523X2 + 0,114X3 + ?, where from the results which can be interpreted, a positive relationship between the two variables is needed. The coefficient of determination (R ²) of 0.827 shows the effect of independence, competence, and integrity on the provision of audit opinions in the Inspectorate of Bengkulu Province is very strong. Based on the t value obtained in the hypothesis test (t-test), then the t value obtained is 2.771 for the first variable, t arithmetic for 5.530 for the first variable, t arithmetic for 2.245 for the variable variable, while the t table value is 1.683 (t arithmetic )> t table). This means that the hypothesis is accepted or below the value of 0.05, proving independence, competence, and positive integrity of the audit opinion in the Bengkulu Province Inspectorate.
ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN PADA HOTEL SANTIKA KOTA BENGKULU Een Wahyudi; Nina Yulianasari
Jurnal Ilmu Akuntansi Vol 2 No 1 (2019): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v2i1.815

Abstract

This study aims to assess the application of accountability accounting as a planning and control tool at the Santika hotel in the city of Bengkulu. The method of data analysis uses Quantitative Descriptive Analysis using a formula from Dean J. Champion. From the calculation results obtained, the application of accountability accounting as a planning tool at the Santika hotel in Bengkulu city has been very good, it can be seen from the results of statistical analysis of accountability accounting data as a plan that shows a percentage of 95.3%, this is appropriate because the Santika hotel in Bengkulu has clear organizational structure, delegation of authority and responsibility, has separated the centers of accountability, managers are given a role in achieving goals, making plans with budgeting, budgeting can motivate managers to improve performance, coordination between parts, and comparing budgets with the realization. The application of accountability accounting as a controlling tool in Santika hotels in Bengkulu city has been very good, this can be seen from the results of statistical analysis of accountability accounting data as a control which shows a percentage of 96.2%, this is appropriate because Santika hotel Bengkulu city has recorded transactions with codes account, do the separation between controlled and uncontrolled costs, each part has given an accountability report, in the reporting system has separated between the still planned with the realization reported periodically, the accountability report is the realization of the budget prepared previously, deviations that occur are always analyzed and the cause is sought, the results of the deviation analysis are used as the basis for managers to take corrective actions, there are special bonus incentives given to outstanding managers.
ANALISIS PROFESIONALISME DAN INDEPENDENSI AUDITOR INTERNAL TERHADAP KUALITAS AUDIT PADA BPKP PROVINSI BENGKULU Karnadi KArnadi; nina Yulianasari
Jurnal Ilmu Akuntansi Vol 4 No 1 (2021): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v4i1.2088

Abstract

This Study aims to determine the professionalism and independence analysis of audit quality at BPKP In Bengkulu Province. The regression equation obtained from the results of this study is as follows: Y=20,780 + 0,506 X1 + 0,050 X2. The coefficient of determination R2= 0,135. Value means that the variables of professionalism and independence are 13,5% while 86,5% is Influenced by other factors not examined. The t value > t Table (2,00856) on the effect of X1 on Y, the t value for the professionalism variable X1 is 3,166 with a sig value of 0,003 while the t table is 2,00856 with a sig value of 0,025% because t count> t table (3,166>2,00856) this indicates that H0 is accepted and it can be concluded that there is an effect of X1 on Y. the value of the variable t count > t table for the independent variable X2 is 0,147 with a sig value of 0,003 while the t table is 2,00856 with a sig value of 0,025 (2,5%) because t count < t table (0,147 < 2,00856) shows that H0 is rejected and it can be concluded that there is no effect of X2 on Y. The f value is 5,058 while the sig is 0,010. F table at the level of confidence is 3,18 this means that the value of f count > f table (5,058 > 3,18) which means that the variable professionalism (X1), Independence (X2) has a positive influence on the audit quality variable (Y) or collectively have simultaneous influence.
Pengaruh Pendapatan Asli Daerah dan Sisa Lebih Perhitungan Anggaran Terhadap Perilaku Oportunistik Penyusunan Anggaran di Provinsi Bengkulu Tahun 2013-2017 Nina Yulianasari; Pedi Riswandi
PARETO : Jurnal Ekonomi dan Kebijakan Publik Vol 3 No 2 (2020): PARETO
Publisher : Fakultas Ekonomi Universitas Prof. Dr. Hazairin, SH. Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/pareto.v3i2.1464

Abstract

In this study, we have studied the influence of the regional budget component (Regional Income and Excess Budget Calculation) on opportunistic behavior in Bengkulu Province. The important problem with this research is the fact that the level of corruption in Bengkulu Province is relatively high. For 3 consecutive periods the governor of Bengkulu province was entangled in corruption cases, while on the other hand the poverty rate in Bengkulu province was among the highest in Sumatera. The data used was secondary data and primary data. The population and samples in this study were regional revenue and expenditure budget (APBD) throughout the District and City of Bengkulu Province during the research period of 2013-2017 and 22 respondents from the legislature and executive as the budgeting party. The methods used were qualitative and quantitative. The results of the t-test showed that the regional income (PAD) variable has a probability value of 0.0000. If seen from the significance of 0.0000 < 0.05, then Hypothesis 1 is accepted which means the regional income has an influence on the opportunistic behavior of budgeting in Bengkulu Province. The excess budget (SiLPA) obtains a probability of 0.0602 or greater than alpha 0.05, but smaller than alpha 0.10 at 90% confidence level. Thus, Hypothesis 2 is accepted which means that the excess budget (SiLPA) has an influence on the opportunistic behavior of budgeting in Bengkulu Province.