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All Journal Diktum EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Creative Research Management Journal Jurnal Baabu Al-ilmi : Ekonomi dan Perbankan Syariah Budimas : Jurnal Pengabdian Masyarakat Inteligensi : Jurnal Ilmu Pendidikan Jurnal Ilmiah Raflesia Akuntansi Bima Journal : Business, Management and Accounting Journal Journal of Indonesian Management Share: Jurnal Ekonomi dan Keuangan Islam Suloh : Jurnal Fakultas Hukum Universitas Malikussaleh Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Akuntansi dan Teknologi Keuangan Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Dehasen Mengabdi HUMANITIS : Jurnal Humaniora, Sosial dan Bisnis Miftah Journal of Management and Innovation Entrepreneurship (JMIE) Jurnal Semarak Mengabdi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Jurnal Gotong Royong Jurnal Ekonomi, Manajemen, Bisnis, dan Akuntansi Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Journal of Business Management Journal of Management, Economic, and Accounting Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Jurnal Pengabdian Mandiri BAABU AL-ILMI: Ekonomi dan Perbankan Syariah
Herlin, Herlin
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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ANALYSIS OF ACCOUNTING TREATMENT OF REJECT PRODUCTS IN DETERMINING COST OF PRODUCTION AT INSIL TAILORS BENGKULU CITY Effendi, Yanto; Ramadhani, Desy; Herlin, Herlin
BIMA Journal (Business, Management, & Accounting Journal) Vol. 4 No. 2 (2023)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.4.2.215-221

Abstract

The study aims to purpose of this research is to determine the extent of the analysis of accounting  treatment of reject products in determining cost of  production at Insil Tailors Bengkulu City. The result  accounting treatment for reject products at Insil Tailors in Bengkulu City year 2022 is that they suffer a loss with 60 psc of amounting to IDR. 3,257,520. reject products found at Insil Tailors Bengkulu City are reject  products that can be resold to increase income. Reject products occur as a result of employee negligence or sewing equipment that experiences problems or is reject, such as when the ironing process is too hot, improper cutting, and inappropriate measurements. The accounting treatment for reject products Insil Tailor Bengkulu City is by reselling the reject products at a price of Rp. 25,000/pcs.
Sosialisasi Pemanfaatan Digital Marketing Pada (UMKM) Toko Baju Tulip Bengkulu Siboro, Nadia Sauli Yanti Br.; Susanti, Nerry; Effendi, Bahman; Effendi, Yanto; Herlin, Herlin
Jurnal Gotong Royong Vol 1 No 1 (2024): Mei
Publisher : LPPM Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/gotong royong.v1i1.6276

Abstract

This proposal outlines a socialization plan for the use of digital marketing at Toko Baju Tulip in Bengkulu. The main objective is to improve the knowledge and skills of the store owner and employees in using digital platforms to promote and sell their products. With this training, the store is expected to increase sales and expand market reach. This research uses a descriptive qualitative method. The power needed as a research knife is primary data which the author obtained by observation and interviews with parties related to this research. Secondary data is obtained from various books, journal articles, and other supporting literature. While the results of this study are in the form of: first, based on the opinions of MSME business owners who improve their performance through digital marketing only by creating interesting content and easy for people to remember. Second, based on the opinions of MSME enthusiasts and customers, “Toko Baju Tulip” can reduce costs and can be a strong competitor for those who do not use digital marketing. Third, based on the opinion of the general public, MSMEs do need increased work in terms of digital marketing to introduce the product identity and corporate identity of MSMEs in an era that uses the internet.
KEPEMIMPINAN PROFETIK DEBORA DALAM MENYOROTI PERAN PEREMPUAN SEBAGAI PEMIMPIN DI MASA KINI Desri Patandianan; Herlin, Herlin; Tety Ice Taruk Allo; Listra Tawang; Agustina, Agustina
HUMANITIS: Jurnal Homaniora, Sosial dan Bisnis Vol. 3 No. 1 (2025): JULI
Publisher : ADISAM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This article aims to examine Deborah's prophetic leadership as recorded in the Book of Judges chapters 4 and 5, and its relevance in encouraging the role of women as leaders today. Deborah, a female prophet and judge in a patriarchal social context, appears as an integrative leader: spiritual, strategic, and just. This study uses a qualitative-descriptive approach through a literature study method, with primary sources from the Bible and contextual and feminist theology literature. The discussion includes the figure of Deborah's prophetic leadership, the dimensions of spirituality and morality in her leadership, its relevance for women today, and the challenges and strategies to encourage women's leadership in the context of the church and society. The results of the study show that Deborah's story can be used as a theological basis to strengthen the legitimacy of women in Christian leadership. In addition, there needs to be a renewal in Biblical hermeneutics, theological education, and gender-just institutional policies so that women have equal space in answering the call to leadership. Deborah is a symbol that true leadership comes from a divine calling, not from social structures, and that women are capable of being prophetic, transformative, and contextual leaders.
Loan To Deposit Ratio, Capital Adequacy Ratio, Return On Equity dan Bopo dalam Menilai Kinerja Keuangan PT. Bank BNI Syariah, Tbk Herlin, Herlin; Noviantoro, Rinto
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 4, No 2 (2019): 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.v4i2.2454

Abstract

The purpose of this study is to determine the financial performance of PT. Bank BNI Syariah. The method of collecting data in this study is documentation. documentation, namely data collection through financial statements in the form of balance sheets and profit / loss statements. Loan Deposit Ratio (LDR) from 2015-2017 it was 89.14%, 84.01% and 78.89%.the Capital adequacy ratio and the Debt to equity ratio have been determined if the ratio produced is <50% 75%. Return on equity have been determined to produce a ratio of> 1.5% and at BOPO ≤93.52%. From the perspective of the Capital Adequacy Ratio, in 2015-2017 the value was 38.45%, 64.84% and 38.50%By using BOPO in 2015-2017 the value was 83.21%, 80.75% and 80.91%. While the return on equity in 2015-2017 is 1.18%, 1.18% and 0.93%.
Penerapan Aplikasi Pencatatan Keuangan Digital Berbasis Aplikasi Buku Kas Harian pada UMKM Super Bubur Bang Jay di Kota Bengkulu Susena, Karona Cahya; Herlin, Herlin; Efendi, Bahman; Syahputra, Paldi Awan
Jurnal Dehasen Mengabdi Vol 4 No 2 (2025): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdm.v4i2.8587

Abstract

Financial recording is often an obstacle for MSME players, including Super Bubur Bang Jay in Bengkulu City. This community service activity aims to increase the financial management capacity of these MSMEs through the application of technology based on the Daily Cash Book application. The methods used include preparation, training, and evaluation of digital business financial records. The results of the activity show that the application of the Daily Cash Book is able to improve efficiency, accuracy, and transparency in financial recording. With this technology-based solution, Super Bubur Bang Jay MSMEs are better able to manage cash flow, prepare simple financial reports, and make more informed business decisions. The success of this program is expected to be a model that can be replicated in other MSMEs in Bengkulu City to support sustainable business development. Therefore, we, the Community Service Team, provide training in technology-based financial recording, especially for recording income and expenses which will result in good and neat bookkeeping. The method used is lectures in the form of interviews to partner managers of Super Bubur Bang Jay MSMEs. The results of the service are very helpful for managing partners ofSuper Bubur Bang Jay MSMEs in recording financial books.
Peningkatan Kesadaran Lingkungan Melalui Pembuatan Tempat Sampah Daur Ulang Di RT.21 RW.02 Kelurahan Pematang Gubernur Agresti, Agresti; Nisa, Nabela Aulia; Nabila, Melane Neysha; Anggraini, Adinda Dewi; Apiska, Nia; Herlin, Herlin; Susanti, Neri; Fitriano, Yun
Jurnal Dehasen Mengabdi Vol 4 No 2 (2025): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdm.v4i2.9127

Abstract

A clean environment is a basic necessity for society. However, suboptimal waste management still occurs at Raudhatul Jannah Mosque, located in RT.21 RW.02, Pematang Gubernur Subdistrict. Unsorted waste leads to pollution and decreases the comfort of worshippers. This community service program is part of the Kuliah Kerja Nyata (KKN) student community service activity, aiming to raise public awareness by creating recycled waste bins from used materials and placing them in the mosque area. The activities included awareness sessions, training on waste bin production, and observation of behavioral change. The results showed increased community knowledge regarding waste sorting and concern for the mosque's cleanliness. This program successfully fostered new, environmentally friendly habits through educational and participatory approaches.
Does Integrated Social Spending and Zakat-Infaq-Sadaqah Improve Welfare in Indonesia? Herlin, Herlin; Beik, Irfan Syauqi; Irfany, Mohammad Iqbal
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 14 No. 2 (2025): IN PROGRESS
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.28250

Abstract

Human capital is widely acknowledged not only as a key driver of economic growth and poverty reduction but also as the ultimate objective of development, focused on expanding human freedoms. While government social spending is intended to achieve welfare objectives, it remains insufficient to fully finance public goods, necessitating alternative funding sources. Zakat, Infak, and Sedekah (ZIS) funds represent potential complementary resources, given their shared objective of promoting social welfare. This study aims to examine the role of integrated financing—social spending and ZIS—in enhancing human development in Indonesia. Using panel data from 34 provinces over the period of 2013–2022 and applying the System Generalized Method of Moments (Sys-GMM), the analysis evaluates both the independent and interactive effects of these funding sources. The findings reveal that social spending and ZIS individually exert a positive and significant effect on human development, while their integration produces a stronger and more substantial impact. These results highlight the importance of harmonizing Islamic social finance with state expenditures to accelerate human development outcomes. The study contributes to the literature as the first to apply a Sys-GMM approach in examining the interaction between social spending and ZIS, offering novel insights into the design of sustainable and inclusive development financing in Indonesia. Abstrak Apakah Integrasi Pengeluaran Sosial dan ZIS dapat Meningkatkan Kesejahteraan di Indonesia? Sumber daya manusia diakui tidak hanya sebagai pendorong utama pertumbuhan ekonomi dan pengentasan kemiskinan, tetapi juga sebagai tujuan akhir pembangunan yang berfokus pada perluasan kebebasan manusia. Meskipun pengeluaran sosial pemerintah ditujukan untuk mencapai tujuan kesejahteraan, alokasi tersebut belum cukup untuk sepenuhnya membiayai kebutuhan publik, sehingga diperlukan sumber pendanaan alternatif. Dana Zakat, Infak, dan Sedekah (ZIS) dipandang sebagai sumber daya pelengkap karena memiliki tujuan yang sama dalam meningkatkan kesejahteraan masyarakat. Penelitian ini bertujuan mengkaji peran pendanaan terintegrasi—pengeluaran sosial dan dana ZIS—dalam meningkatkan pembangunan manusia di Indonesia. Dengan menggunakan data panel dari 34 provinsi selama periode 2013–2022 serta pendekatan System Generalized Method of Moments (Sys-GMM), analisis dilakukan untuk mengevaluasi pengaruh langsung maupun interaksi dari kedua sumber dana tersebut. Hasil penelitian menunjukkan bahwa pengeluaran sosial dan dana ZIS masing-masing berpengaruh positif dan signifikan terhadap pembangunan manusia, namun ketika digabungkan, pengaruhnya menjadi lebih kuat dan substansial. Temuan ini menegaskan pentingnya harmonisasi antara keuangan sosial Islam dan belanja negara untuk mempercepat pencapaian pembangunan manusia. Penelitian ini berkontribusi sebagai studi pertama yang menerapkan Sys-GMM dalam menganalisis interaksi antara pengeluaran sosial dan ZIS, sekaligus memberikan wawasan baru mengenai perancangan pembiayaan pembangunan berkelanjutan dan inklusif di Indonesia.
Sosialisasi Pengelolaan Sampah Organik Dan Non Organik Menjadi Nilai Tambah Di SMPN 16 Kota Bengkulu Kelurahan Betungan Sasmita, Erika Nanda; Harni, Suli; Puspita, Triana; Rahmandani, Lutviana; Agnesia, Dinda Dwi; Nur’aini, Hesti; Fariadi, Herri; Herlin, Herlin
Jurnal Gotong Royong Vol 2 No 2 (2025): Oktober
Publisher : LPPM Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/gotong royong.v2i2.9147

Abstract

The increasingly complex waste problem in Indonesia requires an increase in public awareness, especially the younger generation, in managing waste from an early age. This activity aims to increase junior high school students' understanding of organic and non-organic waste management through interactive and educational socialization. The method used is a qualitative descriptive approach involving 21 participants, consisting of students and accompanying teachers at SMP Negeri 16 Bengkulu City. Data were collected through observation, short interviews, and documentation of activities. The results of the activity showed that students were enthusiastic about participating in the socialization and showed an increase in understanding of the types of waste and how to manage it, especially through the 4R method (Reduce, Reuse, Recycle, Recovery). The use of visual media and active discussions proved effective in increasing participant interest and involvement. The conclusion of this activity is that socialization is able to raise students' awareness of the importance of sorting and processing waste, and encourage them to become agents of change in maintaining the cleanliness of the school environment and its surroundings.
Sosialisasi Pemanfaatan Limbah Sampah Non-Organik Bersama Ibu-Ibu PKK Di RT. 21 Kelurahan Pematang Gubernur Yuliana, Alisa; Rahmadani, Atiqah; Sari, Masita; Sagita, Nabila Dayana; Mailiza, Nina; Herlin, Herlin; Suwarni, Suwarni; Soleh, Ahmad
Jurnal Gotong Royong Vol 2 No 2 (2025): Oktober
Publisher : LPPM Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/gotong royong.v2i2.9153

Abstract

This community engagement activity aimed to increase awareness and practical skills among PKK chairman and residents (Family Welfare Movement) in RT. 21 Pematang Gubernur Subdistrict on managing non-organic household waste. Through participatory methods involving material delivery and hands-on practice, participants were trained to recycle and upcycle waste such as plastic bottles and packaging into useful crafts. The findings showed that participants gained both knowledge and confidence in reusing non-organic waste creatively. The direct engagement model encouraged sustainable behavior change and sparked interest in continuing the craft practice independently at home. The training proved effective in promoting environmental awareness and encouraging household-level waste management innovations.
The Effect Of Compensation, Workenvironment, And Career Development On Village Office Retention In Air Periukan District, Seluma Regency Diwangkara, Agustio; Afriani, Sulisti; Herlin, Herlin
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 1 (2025): Oktober
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jemba.v2i1.392

Abstract

The purpose of this study is to determine the influence of compensation, work environment and career development on the retention of village apparatus in the sub-district of Air Periukan, Seluma Regency simultaneously or partially. The analysis method used was quantitative using multiple linear regression analysis, the sample in this study was 60 respondents and primary data collection using questionnaires. The results of this study show that compensation has a positive and significant effect on the retention of village apparatus in the sub-district of Air Periukan, Seluma Regency, where the tcount is 4,041 > ttable is 2,003 and the significant is 0.000. The work environment has a positive effect on the retention of village apparatus in the sub-district of Air Periukan Seluma Regency, where the tcount is 2,626 > ttable is 2,003 and significant 0.011. Career development has a positive effect on the retention of village apparatus in the sub-district of Air Periukan Seluma Regency, where the tcount is 2,903 > ttable 2,003 and significant 0.005. Compensation, work environment and career development simultaneously have a positive and significant effect on the retention of village apparatus in Air Periukan District, where the number of 21.43 > the number of 2.77 and the significant number of 0.000. The results of the Adjusted R Square value determination coefficient test of 0.510 showed that compensation, work environment and career development had a positive and significant effect on village apparatus in Air Periukan District, Seluma Regency.
Co-Authors Abdul Rahman Achmadalena, Mirda Agnesia, Dinda Dwi Agresti, Agresti Agustina Ahmad Soleh Aini, Siti Khurotul Anggraini, Adinda Dewi Anita, Yuti Apiska, Nia Apriani, Sulisti Aulia, Sefty Desri Patandianan Diwangkara, Agustio Efendi, Bahman Effendi, Bahman Effendi, Yanto Elsafa, Vineza Fadila, Mawar Fitriano, Yun Hanila, Siti Harlina, Risa Harni, Suli Harwini, Dewi Herri Fariadi, Herri Hidayah, Nenden Restu Impianti, Impianti Irfan Syauqi Beik Juniar, Intan Karona Cahya Susena, Karona Cahya Kurniawan, Kimas Lena Elfianty Lestari, Selpi Ayu Listra Tawang Lutfiani, Irma Mailiza, Nina MARIA BINTANG Meijulni, Arise Moh. Farid Nurul Anwar Mohammad Iqbal Irfany Nabila, Melane Neysha Nani Halima Zahara, Nani Halima Neri Susanti Nisa, Nabela Aulia Nur’aini, Hesti Pitriyani, Zeli Puspita Sari, Neli Puspita, Triana Putra , Iswidana Utama Putri, Deka Putri, Wulandari Indah Andi Rabiah, Nuria Zaidatur Rahmadani, Atiqah Rahmadani, Desy Rahmandani, Lutviana Ramadani, Viona Ramadhani, Desy Revanda, Sinti Revolina, Elya Riesti, Lorenza Rina Trisna Yanti, Rina Rinto Noviantoro, Rinto Sagita, Nabila Dayana Sari, Masita Sasmita, Erika Nanda Sefty Aulia Siboro, Nadia Sauli Yanti Br. Ssetiawan, Youngky Subaidi, Joelman Sulisti Afriani, Sulisti Susanti, Nerry Susanti, Reza Septi Susi Lawati, Susi Suwarni Suwarni Syahputra, Paldi Awan Tambunan, Dennis Rydarto Tety Ice Taruk Allo Tri Wahyuningsih Wati, Ina Sintia Wijaya , Ermi Wiwik Handayani Wulan Safitri, Wulan Yanti, Rina Trisna Yanti, Sepri Yuliana, Alisa Yulita Sari Yustiantianti, Nirta Vera Yusuf Wahyudi