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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Pengabdian Masyarakat Bumi Raflesia Journal of Indonesian Management Disclosure: Journal of Accounting and Finance Jurnal Akuntansi, Manajemen dan Bisnis Digital
Ferina, Zahrah Indah
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT MAHASISWA AKUNTANSI TERHADAP PROFESI AKUNTAN PUBLIK (Studi Kasus Terhadap Mahasiswa Akuntansi Di Kota Bengkulu) Ferina, Zahrah Indah
JURNAL EKOMBIS REVIEW Vol 6 No 1 (2018)
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (792.402 KB)

Abstract

Zahrah Indah Ferina; A Public Accountant is an accountant who provides services to obtain rewards or fees. The need for public accountants in the era of MEA is increasing, then the purpose of this study is to factors that affect the intention to the profession of Public Accountants. Factors influencing this intention with financial rewards and considerations of labor market. The sample used in this research is 83 respondents. Samples are obtained from accounting students who have completed the Auditing courses at State and Private University in Bengkulu. To analyze the hypothesis, this study used multiple regression analysis.The result of this research showed that financial reward and consideration of labor market has influence in career choosing as public accountant.Key words: Accounting Student, Intention, Public Accountant
Peningkatan Kesejahteraan Masyarakat Melalui Pengembangan Potensi Lokal Di Desa Sukasari Kecamatan Periukan Kabupaten Seluma Provinsi Bengkulu Ferina, Zahrah Indah; Kresnawati, Kresnawati; Susanti, Neri; Wagini, Wagini; Fitriano, Yun
Jurnal Pengabdian Masyarakat Bumi Raflesia Vol 2, No 1 (2019): Jurnal Pengabdian Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.358 KB) | DOI: 10.36085/jpmbr.v2i1.292

Abstract

Indonesia merupakan Negara agraris, dimana penduduknya sebagian besar merupakan petani. Indonesia dianugrahi Sumber Daya Alam yang sangat berlimpah akan tetapi kondisi yang sangat menguntungkan itu berbanding terbalik dengan keadaan Indonesia sekarang ini. Pertanian memiliki produktifitas tenaga kerja yang rendah dan juga didominasi oleh tenaga kerja tidak dibayar (pekerja keluarga), sehingga pertumbuhan yang terjadi pada lapangan usaha ini belum mampu memberikan manfaat banyak terhadap kesejahteraan masyarakat (petani). Hal ini dapat kita lihat   di desa Sukasari  kecamatan Periukan kabupaten Seluma. Potensi pertaniannya belum dimaksimalkan dengan baik, maka kami team pengabdian dari Fakultas Ekonomi Univeristas Dehasen  membagi informasi dan ilmu bagaimana memaksimalkan potensi alam dari desa Sukasari ini. Diharapakan pengabdian ini dapat memberikan kontribusi kepada warga sekitar yang diberikan materi tentang kewirausahaan dan pemaksimalan potensi desa. Tentu desa Sukasari memiliki potensi yang besar untuk memaksimalkan hasil dari Sumber Daya Manusianya.yaitu dengan memanfaatkan potensi kelapa dan serai
Peningkatan Pengelolaan Keuangan dan Akuntansi Bumdes Desa Pulau Panggung Kecamatan Talang Empat Bengkulu Tengah Ferina, Zahrah Indah; Hanila, Siti; Fitriano, Yun; Susanti, Neri; Soleh, Ahmad
Jurnal Pengabdian Masyarakat Bumi Raflesia Vol 3, No 1 (2020): Jurnal Pengabdian Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jpmbr.v3i1.752

Abstract

Terdapat potensi yang dimiliki desa yang selama ini kurang dikelola oleh desa dikarenakan desa belum memiliki modal untuk mengelola pontensi yang ada. Hal ini menjadi salah satu sorotan dari pemerintah pusat. Maka dari itu terbitlah Undang-Undang Desa yang memberikan kesempatan desa untuk mengelola desa itu sendiri secara mandiri dan profesional. Terbetuknya usaha bisnis desa atau biasa disebut Badan Usaha Milik Desa (BUMDes/BUMDesa) diharapkan menjadi cikal bakal penggerak perekonomian ini dengan cara memaksimalkan pengembangan potensi desa yang ada. Akan tetapi timbul masalah selanjutnya yaitu Permasalahan Sumber Daya Manusia (SDM), masih rendahnya SDM yang dimiliki BUMDes terkait pengelolaan keuangan dan akuntansi BUMDes. BUMDes diharapkan menjadi penggerak perekonomian di desa tersebut, menyerap sebanyak-banyak tenaga kerja untuk warga desa. Untuk itu dosen memiliki kewajiban Tridharma perguruan tinggi, salah satunya melakukan pengabdian kepada masyarakat ini mencoba memberikan solusi dari permasalahan tersebut. Desa Pulau Panggung sebuah desa yang berada di kecamatan Talang Empat Bengkulu Tengah memiliki potensi yang besar akan tetapi belum dikelola dengan baik. Dengan memberikan lokakarya tentang laporan keuangan dan memberikan pendampingan secara terus menerus kepada desa di harapkan memiliki output pengurus BUMDes yang mumpuni dalam mengelola BUMDes terutama dibidang keuangan. Lokakarya ini memberikan materi tentang laporan keuangan yang sesuai standar akuntansi keuangan yaitu SAK-ETAP.
Peningkatan Pengelolaan Keuangan dan Akuntansi Bumdes Desa Pulau Panggung Kecamatan Talang Empat Bengkulu Tengah Ferina, Zahrah Indah; Hanila, Siti; Fitriano, Yun; Susanti, Neri; Soleh, Ahmad
Jurnal Pengabdian Masyarakat Bumi Raflesia Vol 3, No 1 (2020): Jurnal Pengabdian Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jpmbr.v3i1.752

Abstract

Terdapat potensi yang dimiliki desa yang selama ini kurang dikelola oleh desa dikarenakan desa belum memiliki modal untuk mengelola pontensi yang ada. Hal ini menjadi salah satu sorotan dari pemerintah pusat. Maka dari itu terbitlah Undang-Undang Desa yang memberikan kesempatan desa untuk mengelola desa itu sendiri secara mandiri dan profesional. Terbetuknya usaha bisnis desa atau biasa disebut Badan Usaha Milik Desa (BUMDes/BUMDesa) diharapkan menjadi cikal bakal penggerak perekonomian ini dengan cara memaksimalkan pengembangan potensi desa yang ada. Akan tetapi timbul masalah selanjutnya yaitu Permasalahan Sumber Daya Manusia (SDM), masih rendahnya SDM yang dimiliki BUMDes terkait pengelolaan keuangan dan akuntansi BUMDes. BUMDes diharapkan menjadi penggerak perekonomian di desa tersebut, menyerap sebanyak-banyak tenaga kerja untuk warga desa. Untuk itu dosen memiliki kewajiban Tridharma perguruan tinggi, salah satunya melakukan pengabdian kepada masyarakat ini mencoba memberikan solusi dari permasalahan tersebut. Desa Pulau Panggung sebuah desa yang berada di kecamatan Talang Empat Bengkulu Tengah memiliki potensi yang besar akan tetapi belum dikelola dengan baik. Dengan memberikan lokakarya tentang laporan keuangan dan memberikan pendampingan secara terus menerus kepada desa di harapkan memiliki output pengurus BUMDes yang mumpuni dalam mengelola BUMDes terutama dibidang keuangan. Lokakarya ini memberikan materi tentang laporan keuangan yang sesuai standar akuntansi keuangan yaitu SAK-ETAP.
The Influence Of Emotional Intelligence And Self Efficasy On Employee Performance At The Regional Secretariat Of Kaur Regency Nugraha, Refky Sapta; Hanilah, Siti; Ferina, Zahrah Indah
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 2 (2024): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i2.6202

Abstract

Lack of emotional intelligence and self efficacy will make performance not good, which is indicated by the indiscipline of employees at work. Therefore, this study aims to determine the effect of emotional intelligence and self efficacy on employee performance at the Regional Secretariat of Kaur Regency. The sample in this study was 63 people consisting of civil servants and honorary employees who worked in the Regional Secretariat of Kaur Regency. Data were collected using a Likert scale questionnaire. The data obtained were analyzed using multiple linear regression analysis, which was tested at a 95 percent confidence level. The results showed that the regression equation of the results of this study was Y = 17.075 + 0.399 X1 + 0.545 X2. This means that the level of emotional intelligence and self efficacy has a positive effect on employee performance at the Regional Secretariat of Kaur Regency. This can illustrate that if the variable level of emotional intelligence and the self efficacy variable increases, the performance of employees at the Regional Secretariat of Kaur Regency will also increase. The coefficient of determination (R2) of the research results is 54.4 percent. Thus it can be concluded that the level of emotional intelligence and self efficacy affects employee performance at the Regional Secretariat of Kaur Regency by 54.4 percent while the remaining 45.6 percent (100 - 54.4 = 45.6) is explained (influenced) by other variables outside the model research. The level of emotional intelligence and self efficacy together affects employee performance at the Regional Secretariat of Kaur Regency with a significance of 0.000 less than 0.05. This shows that an increase in emotional intelligence and self efficacy results in an increase in employee performance at the Regional Secretariat of Kaur Regency.
Analysis of the Application of SAK EMKM on MSMEs at Wildan Shops in Talang Kuning Village, Teras Terunjam District, Mukomuko Regency, Bengkulu Province Prawita, Yuni; Susanti, Neri; Ferina, Zahrah Indah
Journal of Indonesian Management Vol. 1 No. 2 (2021): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v1i2.128

Abstract

The purpose of this study is to determine the condition of the financial statements and the application of SAK EMKM at Wildan Shop UMKM. SAK EMKM is an accounting standard prepared by DSAK for micro, small and medium enterprises. This study uses a descriptive approach. To find out the application of SAK EMKM at the shop, the researcher used direct observation and interview techniques. The results showed that the shop did not record financial statements in accordance with SAK EMKM and there was no structured and detailed recording of income and expenses in its accounting reports. In making the financial statements, the shop makes records based on their own wishes without applying SAK EMKM and focuses on meeting needs and income in the business without considering accounting matters in accordance with SAK EMKM. Thus, the shop as a whole has made a mistake even though basically it can still run and continue to grow.
The Influence of Emotional Intelligence and Work Achievement on the Performance of State Civil Apparatus at the Regional Secretariat of Kaur Regency Syafitri, Gita; Soleh, Ahmad; Ferina, Zahrah Indah
Journal of Indonesian Management Vol. 1 No. 2 (2021): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v1i2.129

Abstract

The purpose of this study is to determine the influence of emotional intelligence and work achievement on the performance of State Civil Apparatus at the Regional Secretariat of Kaur Regency. The sample in this study was 79 State Civil Apparatus (ASN) at the Regional Secretariat of Kaur Regency. The data was collected using a questionnaire and the analytical methods used were multiple linear regression, determination test and hypothesis testing. The results of the regression analysis showed Y = 8,641 +0,312X1 +0,492 X2, this describes a positive regression direction, meaning that there is a positive influence between X1 (emotional intelligence) and X2 (work achievement) on performance (Y). It means that if the variables of emotional intelligence and work achievement increase, it will increase performance. The value of the coefficient of determination is 0.501. This means that X1 (emotional intelligence) and X2 (work achievement) affect performance (Y) by 50.1% while the remaining 49.9% is influenced by other variables not examined in this study. The significance of 0.05 explains that partially emotional intelligence and work achievement variables have a significant influence on the variable performance of State Civil Apparatus at Regional Secretariat of Kaur Regency. The results of F test at a significance level of 0.05 explained that the variables of emotional intelligence and work achievement had a significant influence on performance of State Civil Apparatus at the Regional Secretariat of Kaur Regency
Analysis of Financial Statements for Assessing Performance at PT. Enseval Putera Megatrading Tbk. Herliza, Herliza; Yulianti, Oni; Ferina, Zahrah Indah
Journal of Indonesian Management Vol. 1 No. 3 (2021): SEPTEMBER
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v1i3.160

Abstract

The purpose of this study was to determine the performance of PT. Enseval Putera Megatrading Tbk for the period 2015 to 2019. The data collection method uses the documentation method. The analytical method used is to use analysis of financial liquidity ratios, Solvability Ratio, Activity Ratio and Profitability Ratio. The research results prove that the performance at PT. Enseval Putera Megatrading Tbk, the liquidity ratio (Current Ratio, Quick Ratio, Cash Ratio) which has a good performance, namely, the Current Ratio with the calculation results from 2015-2019 has increased by 2.17 to 2.88 which means that the company is in a state of good because it reaches industry standard > than 2 times. Quick Ratio with the calculation results from 2015-2019 has increased by 1.39 to 1.92 which means that the company is in good condition because it has reached industry standards > than 1.5 times. While the cash ratio always increases and decreases, the cash ratio has a good performance only in 2016 and 2018, namely 52% because it is above the industry standard > than 50%. The solvency ratio (Debt Ratio, Debt To Equity Ratio) which has a good performance, namely, the Debt Ratio with the calculation results from 2015-2019 shows that the ratio value is getting better because it reaches the industry standard of 35%. The Debt To Equity Ratio with the results of calculations for 2015-2019 shows that the ratio value is good because it is below the industry standard < 90%. Total Asset Turnover and Fixed Asset Turnover) activity ratios show good performance, because both ratios reach industry standards, namely > 2 times and > 5 times. Profitability Ratios (Net Profit Margin, Roi, Roe). All the results of calculating the ratio for 2015-2019 did not increase at all because they were below industry standards.
Analysis Of Accounting Information System at PT. Jasaraharja Putera Branch of Bengkulu Sirnandi, Faizal Rekon; Anggriani, Ida; Ferina, Zahrah Indah
Journal of Indonesian Management Vol. 1 No. 3 (2021): SEPTEMBER
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v1i3.166

Abstract

The purpose of this study to analyze the accounting information system at PT. Jasaraharja (Putera) Bengkulu Branch in accordance with SAK ETAP in 2020. This type of research is descriptive. Data collection techniques using interviews and observation. The analytical method used in this study is a comparative method, which is to compare the recognition of income and expenses by PT. Jasaraharja (Putera) Bengkulu Branch which has been applied and compared to revenue and expense recognition in accordance with SAK ETAP no. 11 of 2009. The results showed that the recognition of income from demand deposits, administrative income of PT. Jasaraharja (Putera) Bengkulu Branch is still not in accordance with SAK ETAP regulations because the method used tends to be on a cash basis, because based on SAK ETAP revenue recognition must use an accrual basis. Recognition of expenses on PT. Jasaraharja (Putera) Bengkulu Branch has complied with SAK ETAP because expenses are recognized on an accrual basis and are recognized at the end of the period, all expenses incurred in PT. Jasaraharja (Putera) Bengkulu Branch has been included in the income statement for each period. There is a discrepancy between the revenue recognition between PT. Jasaraharja (Putera) Bengkulu Branch with SAK ETAP and the suitability between the recognition of expenses between PT. Jasaraharja (Putera) Bengkulu Branch with SAK ETAP.
The Marketing Strategy of Brens Bakery Business in Manna City of South Bengkulu Regency Sari, Endah Permata; Herfianti, Meiffa; Ferina, Zahrah Indah
Journal of Indonesian Management Vol. 1 No. 3 (2021): SEPTEMBER
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v1i3.167

Abstract

The purpose of this study is to determine the marketing strategy of Brens Bakery business in Manna city, South Bengkulu Regency. According to Assuari (2010: 168), marketing strategy is basically a comprehensive, integrated and unified plan in the marketing field, which provides guidance on activities to be carried out to achieve the marketing objectives of a company. The sample in this study were 51 people consisting of 6 employees of the Brens Bakery Business in Manna City, South Bengkulu Regency for internal factors and 45 people for external factors, namely customers at Brens Bakery Business in Manna City, South Bengkulu Regency. The analysis method used was SWOT analysis, which consists of the Internal Strategy Factor Matrix (IFAS) and the External Strategy Factor Matrix (EFAS). The results showed that the marketing strategy of Brens Bakery Business in Manna City, South Bengkulu Regency supported the aggressive strategy, or SO strategy in SWOT matrix. The result of strengths are 18.52 while the weaknesses are 9.24, so the internal quadrant of the factors is 18.52 - 9.24 = 9.28. It means that the ability of Brens Bakery Business in Manna City, South Bengkulu Regency in utilizing strengths and minimizing weaknesses contained in the internal company. The opportunity of this strategy are 17.40 and threat is 10.48. So the external quadrant factor, namely 17.40 - 10.48 = 6.92 means the high ability of Brens Bakery Business in Manna City, South Bengkulu Regency in taking advantage of opportunities and overcoming threats faced by companies in marketing bread
Co-Authors Ahmad Soleh Fitriano, Yun Hanila, Siti Hanilah, Siti Herfianti, Meiffa Herliza, Herliza Ida Anggriani Kresnawati, Kresnawati Merri Anitasari, Merri Neri Susanti Nugraha, Refky Sapta Prawita, Yuni Rozalia, Siti Sari, Endah Permata Sirnandi, Faizal Rekon Syafitri, Gita Wagini Wagini, Wagini Yulianti, Oni