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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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PENGARUH PENGETAHUAN KEUANGAN DAN PENGGUNAAN TEKNOLOGI DIGITAL PAYMENT TERHADAP PENGELOLAAN KEUANGAN PADA MAHASISWA Tiara Atika; Nina Yulianasari; Winny Lian Seventeen
Ekonomi & Bisnis Vol 25 No 1 (2026): Jurnal Ekonomi & Bisnis Juni 2026
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v25i1.8358

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan keuangan dan penggunaan teknologi digital payment ShopeePay terhadap pengelolaan keuangan mahasiswa di Kota Bengkulu. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian eksplanatori.Data primer diperoleh melalui penyebaran kuesioner terstruktur kepada mahasiswa pengguna ShopeePay. Populasi penelitian adalah mahasiswa di Kota Bengkulu yang menggunakan ShopeePay dalam aktivitas transaksi sehari-hari. Sampel penelitian ditentukan menggunakan teknik purposive sampling sehingga diperoleh sebanyak 100 responden.Variabel independen dalam penelitian ini adalah pengetahuan keuangan (X₁) dan penggunaan digital paymentShopeePay (X₂), sedangkan variabel dependen adalah pengelolaan keuangan mahasiswa (Y). Analisis data menggunakan analisis regresi linier berganda dengan bantuan software SPSS versi 26. Hasil penelitian menunjukkan bahwa pengetahuan keuangan berpengaruh dan signifikan terhadap pengelolaan keuangan mahasiswa dengan nilai signifikansi 0,000 < 0,10. Penggunaan digital payment ShopeePay juga berpengaruh dan signifikan terhadap pengelolaan keuangan mahasiswa dengan nilai signifikansi 0,000 < 0,10. Secara simultan, kedua variabel berpengaruh signifikan terhadap pengelolaan keuangan mahasiswa dengan nilai F-hitung sebesar 82,412 dan signifikansi 0,000 < 0,10. Koefisien determinasi (R²) sebesar 0,622 menunjukkan bahwa 62,2% variasi pengelolaan keuangan mahasiswa dapat dijelaskan oleh pengetahuan keuangan dan penggunaan ShopeePay, sedangkan sisanya 37,8% dipengaruhi oleh faktor lain di luar model penelitian.   Kata kunci: Digital Payment, Mahasiswa, Pengelolaan Keuangan, Pengetahuan Keuangan, ShopeePay
PENGARUH IMPLEMENTASI GREEN ACCOUNTING, KEPEMILIKAN INSTITUSIONAL, DAN ENVIRONMENTAL DISCLOSURE, TERHADAP SUSTAINABLE DEVELOPMENT GOALS (SDGs) Jumadi Jumadi; Helmi Herawati; Nina Yulianasari
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to examine the effect of Green Accounting Implementation, Institutional Ownership, and Environmental Disclosure on Sustainable Development Goals (SDGs) in mining companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. The population of this study consists of 63 mining companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Data collection was conducted using purposive sampling, resulting in a sample of 8 companies. The data used are secondary data obtained from Annual Reports and Sustainability Reports published through the official website of the Indonesia Stock Exchange (IDX) at www.idx.com and the official websites of each company. The analytical method used in this research is multiple linear regression analysis. The results of this study indicate that Green Accounting implementation (X1) and Environmental Disclosure (X3) have no effect on Sustainable Development Goals (SDGs). Meanwhile, Institutional Ownership (X2) has a significant negative effect on Sustainable Development Goals (SDGs). The results of this study also show that Green Accounting implementation (X1), Institutional Ownership (X2), and Environmental Disclosure (X3) simultaneously have a significant effect on Sustainable Development Goals (SDGs). Keywords: Green Accounting, Good Corporate Governance (Gcg), Environmental Disclosure, Sustainable Development Goals (Sdgs), Mining Companies.
The Application Of Value For Money In Assessing The Performance Of Public Sector Services At The Regional General Hospital Cahya Batin Kaur District Livi Astiana; Iwin Arnova; Nina Yulianasari
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.
Pengaruh Sistem Pengendalian Internal dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan di BAPPEDA Provinsi Bengkulu Arifin Sotomo Gulo; Nina Yulianasari; Iwin Arnova
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 11, No 1 (2026): Islamic economics and banking research
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v11i1.8784

Abstract

This study aims to determine the effect of Internal Control Systems and Accounting Information Systems on the quality of financial reports at BAPPEDA, Bengkulu Province. This study uses quantitative research using primary data obtained from a questionnaire of BAPPEDA employees in Bengkulu Province. The population in this study were employees of BAPPEDA, Bengkulu Province in 2025. The dependent variables in this study were Internal Control Systems and Accounting Information Systems. The population in this study was 31 respondents. The results of this study indicate that the internal control system has a positive effect on the quality of financial reports with a significance value of 0.000 < 0.05, and the accounting information system has a positive effect on the quality of financial reports with a significance value of 0.004 < 0.05. The results of this study also indicate that the internal control system and accounting information system have a positive and significant effect on the quality of financial reports.
The Influence of Management Audit, Internal Control, and Motivation on Employee Performance (Case Study at Gading Medika Hospital, Bengkulu City) Any Diah Gustianti; Nina Yulianasari; Fathul Hilal Perdanakusuma
Sharia Economic and Management Business Journal (SEMBJ) Vol. 6 No. 1 (2025): Sharia Economic and Management Business
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.
Pengaruh Audit Operasional Dan Pengendalian Internal Terhadap Efektivitas Kinerja Pegawai Dinas Sosial Kota Bengkulu Tahun 2025 Jamilah Jamilah; Pedi Riswandi; Nina Yulianasari
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i2.2258

Abstract

This study aims to determine the influence of operational audits and internal control on the effectiveness of employee performance at the Bengkulu City Social Service Office. \ employee performance (significance 0.014 < 0.05); (2) internal control also has a positive and significant influence (significance 0.004 < 0.05); and (3) simultaneously, both variables have a significant influence on performance (significance < 0.001). The Adjusted R² value of 0.450 indicates that 45% of the variation in employee performance can be explained by operational audit and internal control, while the remaining 55% is influenced by other factors outside the model.Based on the results, it can be concluded that the better the implementation of operational audits and the internal control system, the more increased the effectiveness of employee performance. Therefore, strengthening the monitoring system and internal control is an important factor in improving the quality of social services.
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