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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Scientific Journal of Reflection : Economic, Accounting, Management and Business MABIS: Manajemen dan Bisnis JAZ: Jurnal Akuntansi Unihaz PARETO : Jurnal Ekonomi dan Kebijakan Publik Creative Research Management Journal Journal of Research in Social Science and Humanities Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi 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.  
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 Karakteristik Perusahaan dan Corporate Social Responsibility Terhadap Agresivitas Pajak: Studi Kasus pada Perusahaan Industri Subsektor Kimia yang Terdaftar di BEI Tahun 2020-2024 Lesi; Iwin Arnova; Nina Yulianasari
Economic Reviews Journal Vol. 4 No. 3 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i3.845

Abstract

This study aims to determine the effect of company characteristics and corporate social responsibility on tax aggressiveness (Case study of chemical subsector industrial companies listed on the IDX in 2020-2024) The type of data used in the study is quantitative data. The sample in this study was 8 chemical companies listed on the IDX in 2020-2024. The analysis method used is multiple linear regression analysis and hypothesis testing.). The results of the study show that Profitability has a negative effect on tax aggressiveness because the regression direction shows a value of -0.492 with a significance value of 0.871> 0.05. This means that the higher the profitability (the company's ability to generate profits), the lower the tax aggressiveness of chemical companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Company size) has a negative effect on because the regression value is -8.661 with a significance value of 0.041 <0.05. This means that the larger the size of a company, the lower the level of tax aggressiveness of chemical companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Corporate social responsibility) has a positive effect on tax aggressiveness (Y) because the regression value is 7.541 with a significance value of 0.000 <0.05. Since the significance value is less than 0.05, it means that Corporate social responsibility has an effect on Tax Aggressiveness in Chemical Companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. Simultaneous hypothesis testing shows a significance value of 0.004 <0.05. This means that together Profitability, company size) and corporate social responsibility have a significant effect on Tax Aggressiveness.
Application of Information Technology in Human Resource Adit to Employee Performance in CV Prima Rasa Selarasa Handayani, Nur Syfa Awaliyah; Yulianasari, Nina; Riswandi, Pedi
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 3 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/3khqeb51

Abstract

The purpose of this research is to analyze how the Application of Information Technology in Human Resources Audits on Employee Performance at CV. Prima Rasa Harmony. The results of this research show that in improving employee performance at CV Prima Rasa Selaras, the use of the Moka and Accurate Lite applications really helps the work, making it easier to process transactions carried out at each outlet without having to do it manually and taking a long time and in the process of using the Moka good application and Accurate Lite, there are still several weaknesses in the application, for example, not being able to refund, not being able to cancel orders and often experiencing response delays which result in the transaction process being slightly disrupted.    
The mediation role of peer-to-peer lending: the impact of inclusion and self-efficacy on MSMEs financial performance Safrianti, Sintia; Lakoni, Idham; Yulianasari, Nina; Angel, Frenita Claudia; Perdiansyah, Perdiansyah; Ismiyanti, Fitri
Manajemen dan Bisnis Vol 25, No 1 (2026): March 2026
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v25i1.1027

Abstract

This study aims to examine the role of peer to peer lending (P2P) in mediating the influence of financial self-efficacy, financial literacy, and financial inclusion on the financial performance of MSMEs in Bengkulu City. A study design that was quantitative and explanatory was applied using a survey method involving 108 MSMEs selected through probability sampling across nine districts. Data were collected using questionnaires and analyzed using PLS-SEM with SmartPLS 4.1. The results indicate that financial inclusion and financial self efficacy have a major impact on the adoption of peer to peer lending, while financial literacy does not. Furthermore, peer to peer lending significantly improves financial performance and mediates the effect of financial self efficacy and financial inclusion on performance. Although financial self efficacy, financial literacy, and financial inclusion do not statistically significantly correlate with financial performance. This study is original in integrating behavioral finance constructs with digital peer to peer lending adoption using the Theory of Planned Behavior, contributing empirical evidence to the growing literature on MSME financial performance in underdeveloped regions.
Analisis Faktor-Faktor yang Mempengaruhi Pendapatan Driver Grab Bike di Kota Bengkulu Rahmat Alamsyah; Iwin Arnova; Nina Yulianasari
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 Angel, Frenita Claudia Any Diah Gustianti aprilia, sely Arifin Sotomo Gulo Een Wahyudi Fathul Hilal Perdanakusuma Febriani, Zhendrina Fitri Ismiyanti, Fitri Handayani, Nur Syfa Awaliyah Helmi Herawati, Helmi Helvoni Mahrina Helvony Mahrina Idham Lakoni Iwin Arnova Jamilah Jamilah Jumadi Jumadi karnadi karnadi Lesi Livi Astiana Mahrina, Helvoni Pedi Riswandi Pedi Riswandi Pedi Riswandi, Pedi Perdiansyah, Perdiansyah Poppy Mardiana Rahmat Alamsyah Saniya, Tika Sari, Liza Puspa Seventeen, Winny Lian Sianturi Duma Roland Sintia Safrianti Tia Fitri Sarioyonsi Tiara Atika Winny Lian Seventeen