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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Scientific Journal of Reflection : Economic, Accounting, Management and Business JAZ: Jurnal Akuntansi Unihaz PARETO : Jurnal Ekonomi dan Kebijakan Publik Creative Research Management Journal Journal of Research in Social Science and Humanities Balance : Jurnal Akuntansi dan Manajemen Economic Reviews Journal Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Penelitian dan Pengabdian Masyarakat Sharia Economic and Management Business Journal (SEMBJ) Journal of Innovative and Creativity As-Syirkah: Islamic Economic & Financial Journal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah
Yulianasari, Nina
Universitas Prof Dr Hazairin SH Bengkulu
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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EVALUASI PENGGUNAAN APLIKASI RENCANA KEGIATAN ANGGARAN SEKOLAH (RKAS) DAN REALISASI ANGGARAN TERHADAP HASIL AUDIT DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DALAM PENCEGAHAN FRAUD  SMK NEGERI 03 KEPAHIANG aprilia, sely; riswandi, pedi; Yulianasari, nina
Jurnal Ilmu Akuntansi Vol 7 No 1 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/g60y9c49

Abstract

This research aims to determine the evaluation of the use of the School Budget Activity Plan (RKAS) application and budget realization on the audit results of school operational assistance funds (BOS) in preventing fraud at SMK Negeri 03 Kepahiang. Samples were taken using the saturated sampling method. The samples used were reports on the use of BOS funds for 2021-2023, RKAS Application data, interview results from school principals, school treasurers, school committees and interviews from the Bengkulu Province Education and Culture Office. The data analysis techniques used are data collection, data reduction, data presentation and data verification. Based on the research results, it shows that the use of the RKAS application helps in improving the management of the BOS Fund budget. And the realization of an appropriate budget and in accordance with planning contributes to reducing the potential for fraud.  
The Application Of Value For Money In Assessing The Performance Of Public Sector Services At The Regional General Hospital Cahya Batin Kaur District Astiana, Livi; Arnova, Iwin; Yulianasari, Nina
Journal of Research in Social Science and Humanities Vol 4, No 2 (2024)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v4i2.147

Abstract

To find out How to Implement Value For Money in Assessing the Performance of Public Sector Services at the Cahya Batin Regional General Hospital, Kaur Regency. This study uses two research methods, namely quantitative and qualitative with the Stewardship theory. This study is associative in nature which aims to determine the relationship between two or more variables, find the role, influence, and causal relationships, namely between the independent variable and the dependent variable. The variables connected in this study are variables consisting of the value for money variable and performance (x) towards public sector services (y). The results of the study showed that the implementation of Value for money was considered satisfactory because it had fulfilled the elements of value for money seen from three aspects, namely the aspect of economization where the cost of services provided was in accordance with the services obtained, the aspect of efficiency of resource utilization had provided quality services and the aspect of the effectiveness of medical and non-medical services provided was comparable to the costs charged. So that the measurement of economic value, efficiency and effectiveness, shows that the performance of the Cahya Batin Regional General Hospital, Kaur Regency has been carried out well and has fulfilled the elements of value for money.
PERILAKU AUDITOR MENYIKAPI MUNCULNYA KECERDASAN BUATAN (ARTIFICIAL INTELLIGENCE) DAN KESEHATAN KLIEN DALAM PROSES AUDIT DI KANTOR AKUNTAN PUBLIK (KAP) KOTA BENGKULU Tia Fitri Sarioyonsi; Riswandi, Pedi; Yulianasari, Nina
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 2 (2024): Edisi Desember 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i2.6639

Abstract

This study aims to analyze the influence of auditor behavior, artificial intelligence, client health, and the audit process. The study was conducted at Public Accounting Firms (KAP) in Bengkulu City. The approach used in this research is quantitative, with data collection techniques through questionnaires. The obtained data were analyzed using multiple regression with the help of SPSS version 29.0. The results of the study show that auditor behavior (X1) has a significant influence on the audit process. In addition, artificial intelligence (X2) also has a significant influence on the audit process, while client health (X3) does not have a significant influence on the audit process (Y). Before the main analysis was conducted, the research instruments were tested through validity and reliability tests. The prerequisite tests included normality test, multicollinearity test, and heteroscedasticity test. The hypothesis testing in this study used multiple regression analysis. Overall, the results of this study indicate a significant influence of artificial intelligence on the audit process. Keywords: Auditor Behavior, Artificial Intelligence, Client Health, And Audit Process
PRESTASI MAHASISWA DI NILAI DARI KONDISI EKONOMI KELUARGA DAN KOMPETENSI DOSEN Seventeen, Winny Lian; yulianasari, nina
Jurnal Ilmu Akuntansi Vol 5 No 1 (2022): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v5i1.2892

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 DUKUNGAN MANAJEMEN PUNCAK, KECANGGIHAN TEKNOLOGI INFORMASI, KUALITAS SISTEM INFORMASI AKUNTANSI DAN KINERJA INDIVIDUAL TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI: (Studi Kasus Pada Perusahaan Finance Di Kota Bengkulu) Sari, Liza Puspa; Yulianasari, Nina; Mahrina, Helvoni
Jurnal Ilmu Akuntansi Vol 5 No 2 (2022): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v5i2.3139

Abstract

Th"is study aims to see how much influence top management support, information technology sophistication, information system quality and individual performance have on the effectiveness of accounting information systems in finance com"panies in Bengkulu city.From the results of the t-test above, obtained a significant value (p) f"or the variables of top management support, information technology sophistication, quality of accounting information systems and individual performance are all less than 0.05 (p < 0.05), so the hypothesis is signifi"cant. H1, H2, H3 and H4 are accepted meaning that partially, each independent variable (top man"agement support, information technology sophistication, accounting information system quality and individual performance) has a significant effect on the effectiveness of accounting information systems.Based on the results of the F-test research, a significant value (p) = 0.000 <0.05 is obtained, the model u"sed in this study is feasible and acceptable, and the fifth hypothesis (H5) is accepted, namely the"re is a significant influence between top management support, information technology sophistication, quality accounting information systems and individual performance on the effectiveness of accou"nting information systems in finance companies in Bengkulu City.
Pendampingan Menyusun Laporan Keuangan Sederhana Sesuai Standar Akuntansi di Apotek Bima Farma Arnova, Iwin; Yulianasari, Nina; Agrisshandra, Dera Arya; Febriani, Zhendrina
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 4 (2024): November 2024
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v2i4.315

Abstract

This community service activity aims to provide understanding and training for the managers of Bima Farma Pharmacy on Jl. Depati Payung Negara, RT.3/RW.3, Betungan, Selebar District, Bengkulu City in making financial reports. This community service activity was carried out on October 9, 2024 at 14.00 WIB. This activity was attended by the owners and employees of Bima Farma Pharmacy. The activity was carried out in the form of counseling and training in preparing financial reports. The results of community service activities can increase knowledge and skills in business management through simple and easy-to-implement bookkeeping/accounting.
Pengaruh Penerapan Standar Akuntansi Pemerintah Berbasis Akrual, Sistem Pengendalian Intern dan Kualitas Laporan Keuangan terhadap Akuntabilitas Kinerja Inspektorat Kabupaten Bengkulu Tengah Saniya, Tika; Yulianasari, Nina; Herawati, Helmi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 3 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i3.1150

Abstract

Public sector organizations are expected to uphold high standards of transparency, accountability, and good governance. In Indonesia, government institutions are required to implement accrual-based accounting systems and internal controls to ensure the quality and reliability of financial reporting. However, questions remain regarding how effectively these elements contribute to performance accountability at the regional level. This study aimed to determine whether the application of accrual-based Government Accounting Standards (SAP), internal control systems (SPI), and the quality of financial reports affect performance accountability at the Inspectorate of Central Bengkulu Regency, both partially and simultaneously. The research employed a quantitative approach, collecting data through questionnaires distributed to 30 employees who met purposive sampling criteria. Responses were measured using a Likert scale. Data analysis was conducted using multiple linear regression with SPSS version 26.0. Prior to hypothesis testing, several classical assumption tests were performed, including validity and reliability tests, as well as normality, multicollinearity, and heteroscedasticity tests. The results revealed that the application of accrual-based SAP, internal control systems, and the quality of financial statements each have a significant and positive impact on performance accountability. These findings underscore the importance of implementing sound financial and administrative practices to improve transparency, efficiency, and trust in government operations, reinforcing the principles of good governance.
Pengaruh Penggunaan Teknologi Aplikasi Qris Dan Literasi Keuangan Terhadap Kegiatan Transaksi Pembayaran Pada Gen Z Rahmadania, Oktri; Herawati, Helmi; Yulianasari, Nina
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.896

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh teknologi aplikasi qris dan literasi keuangan terhada transaksi pembayaran. metode yang digunakan adalah metode kuantitatif. Sampel yang diambil dengan menggunakan rendem sampling dan memakai rumus slovin jadi sampel yang digunakan dalam penelitian ini berjumlah 100 sampel. Penelitian ini menggunakan analisis regresi linear berganda untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa (1) teknologi aplikasi qris berpengaruh terhadap transaksi pembayaran (2) literasi keuangan berpengaruh terhadap transaksi pembayaran (3) secara simultan teknologi aplikasi qris, literasi keuangan berpengaruh signifikan terhadap transaksi pembayaran. Bagi peneliti selanjutnya disarankan untuk dapat menambah variabel indevenden lainnya seperti persepsi resiko, dengan objek yang lebih luas. This study aims to determine the effect of qris application technology and financial literacy on payment transactions. the method used is a quantitative method. The sample taken using random sampling and using the slovin formula, so the sample used in this study amounted to 100 samples. This study uses multiple linear regression analysis to test the hypothesis. The results of the study show that (1) qris application technology has a effect on payment transactions (2) financial literacy has a effect on payment transactions (3) simultaneously qris application technology, financial literacy has a significant effect on payment transactions. For further researchers, it is recommended to add other independent variables such as risk perception, with broader objects
The Influence of Management Audit, Internal Control, and Motivation on Employee Performance (Case Study at Gading Medika Hospital, Bengkulu City) Diah Gustianti, Any; Yulianasari, Nina; Fathul Hilal Perdanakusuma
Sharia Economic and Management Business Journal (SEMBJ) Vol. 6 No. 1 (2025): February
Publisher : Yayasan Darussalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/sembj.v6i1.1263

Abstract

The purpose of this research is to determine the influence of management audit scores, internal control, and motivation on employee performance. This research was conducted at Gading Medika Hospital, Bengkulu City. This research uses a quantitative approach with data collection techniques using questionnaires. The data measurement scale is on a Likert scale. Data were analyzed using multiple regression analysis with the help of the SPSS version 24.0 program. Sample selection used the purposive sampling method. The research results show that management audit (X1) has a significant effect on employee performance, internal control (X2) has no significant effect on employee performance, and motivation (X3) has a significant effect on employee performance. First, a trial of the instrument was carried out with validity and reliability tests involving 70 employees of the Gading Medika General Hospital, Bengkulu City, who were involved again during the research. Analysis prerequisite tests included normality tests and multicollinearity tests. The data analysis test used to test the hypothesis in this study used multiple regression analysis.
Analisis Faktor-Faktor yang Mempengaruhi Pendapatan Driver Grab Bike di Kota Bengkulu Alamsyah, Rahmat; Arnova, Iwin; Yulianasari, Nina
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2219

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi pendapatan driver Grab Bike di Kota Bengkulu. Variabel yang diteliti meliputi jam kerja, tarif, dan usia. Penelitian ini menggunakan metode kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner kepada 96 responden yang ditentukan dengan rumus Hair. Teknik analisis yang digunakan adalah regresi linear berganda dengan pengujian asumsi klasik. Hasil penelitian menunjukkan bahwa jam kerja dan tarif berpengaruh secara parsial terhadap pendapatan driver, sedangkan usia tidak berpengaruh secara parsial. Namun, secara simultan, ketiga variabel tersebut berpengaruh signifikan terhadap pendapatan. Penelitian ini diharapkan dapat menjadi masukan bagi pihak Grab dan pemangku kebijakan untuk memperhatikan kesejahteraan mitra pengemudi melalui kebijakan tarif dan manajemen jam kerja yang adil.
Co-Authors Agrisshandra, Dera Arya Alamsyah, Rahmat aprilia, sely Astiana, Livi Diah Gustianti, Any Een Wahyudi Fathul Hilal Perdanakusuma Febriani, Zhendrina Handayani, Nur Syfa Awaliyah Helmi Herawati, Helmi Helvoni Mahrina Helvony Mahrina Iwin Arnova karnadi karnadi Lesi Mahrina, Helvoni Pedi Riswandi Pedi Riswandi, Pedi Poppy Mardiana Rahmadania, Oktri Saniya, Tika Sari, Liza Puspa Seventeen, Winny Lian Sianturi Duma Roland Sotomo Gulo, Arifin Tia Fitri Sarioyonsi