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Analysis of Multi-Business Cooperative Financial Reports at the Dharma Shanti Cooperative in Rama Agung Village, North Bengkulu Regency Handayani, Dewa Ayu Made Dewi; Susena, Karona Cahya; Fitriano, Yun
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i1.623

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The purpose of this study was to determine the Multipurpose Financial Statements at Dharma Shanti Cooperative to evaluate the financial health of cooperatives in the balance sheet, income statement, cash flow statement, statement of financial position and notes to financial statements.This type of research is descriptive and comparative method. The data analysis technique used is a qualitative method, namely the theoretical concept and description of the research object of the Multipurpose Cooperative (KSU) from the research results by collecting financial data made by the dharma shanti cooperative.This study analyzes financial reports related to loan and business activities for the period 2023 at the Dharma Shanti Cooperative located in Rama Agung Village, North Bengkulu Regency. By examining the balance sheet, income statement, cash flow statement, statement of financial position, and notes to the financial statements, and this research identified key trends, potential risks, and areas for improvement.
Raw Material Inventory Analysis Using The Eoq (Economy Order Quantity) Method In Lebong Coffee Business In Lebong Utara District Midas, Faisal; Susanti, Neri; Fitriano, Yun
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i1.628

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The purpose of this study is to analyze raw material inventory using the EOQ (economy order quantity) method at Lebong Coffee Business in Lebong Utara District. This study focuses more on the analysis of raw material inventory of coffee beans for making ground coffee used at Lebong Coffee Business in Lebong Utara District from January 2023 to December 2023. The analysis methods used are Economic Order Quantity (EOQ), Reorder Point (ROP) and safety stock (SS). To meet the raw material needs of 13,250 kg during January 2023 to December 2023, the amount of coffee bean raw material purchases that must be made by Lebong Coffee Business in Lebong Utara District so that storage costs can be minimized is 944 kg each time a purchase is made with a purchase frequency of 14 times during one period (year). The safety stock that must be provided is 141 kg which is maintained in the warehouse to anticipate shortages of raw materials and can be used if there is a delay in orders so that the production process can continue. Reorders should be made when the inventory in the warehouse is 394 kg, with a lead time of 7 days so as not to hamper the company's production process.
The Influence Of Leadership, Service Quality, Work Environment And Work Motivation On Employee Performance Pt. Sharia People's Financing Bank (Bprs) Fadhilah Bengkulu City Yeni, Sela Rahma; Fitriano, Yun; Astuty, Kamelia
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 1 (2025): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i1.7382

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The aim of this research is to determine the influence of leadership, service quality, work environment and work motivation on the performance of employees of PT Bank Perkreditan Rakyat Syariah (BPRS) Fadhilah, Bengkulu City. This type of research is a type of quantitative research. The data collection method in this research used a questionnaire technique, with a sample of 34 respondents The results showed that multiple linear regression Y = 7.481 + 0.197 X1 + X2 + 0.363 X3 + 0.583 X4 + 3.276. Where the coefficient is positive, meaning that there is a positive or unidirectional relationship between the variables Lileadership (X1), Service Quality (X2) Work Environment (X3), Work Motivation (X4) with a value of 0 (zero), Employee Performance (Y) at PT. Sharia People's Credit Bank (BPRS) Fadhila, Bengkulu City. The results of the Leadership test (XI) show tcount 2,402 > ttable ttabel 2.042 and significance 0.002 < 0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning Leadership has a positive and significant effect on Employee Performance at PT. Sharia People's Credit Bank (BPRS) Fadhila, Bengkulu City. The results of the Service Quality test (X2) show tcount 2,147 > ttable ttabel 2.042 and significance 0.004 < 0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning that Service Quality has a positive and significant effect on Employee Performance at PT. Sharia People's Credit Bank (BPRS) Fadhila, Bengkulu City. The results of the work environment test (X3) show tcount 2.331> ttable ttabel 2.042 and significance 0.007 <0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning the work environment has a positive and significant effect on Employee Performance at PT. Sharia People's Credit Bank (BPRS) Fadhila, Bengkulu City. The results of the Work Motivation test (X4) show tcount 2.961> ttable ttabel 2.042 and significance 0.006 <0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning that Work Motivation has a positive and significant effect on Employee Performance at PT. Sharia People's Credit Bank (BPRS) Fadhila, Bengkulu City. Based on the comparison of the Fcount value with Ftable, the Fcount value is greater than the Ftable value, namely 11,859 > 2.55, so it can be concluded that accepting the hypothesis, meaning that there is a simultaneous influence between Leadership (XI), Service Quality (X2), Work Environment (X3) Work Motivation (X4 ) on Employee Performance (Y) at PT. Sharia People's Credit Bank (BPRS) Fadhila, Bengkulu City.
Pengaruh Kualitas Pelayanan dan Kepercayaan Terhadap Kepuasan Nasabah dalam Penggunaan BRI. Mobile (Brimo) pada PT BRI Unit Ahmad Yani Manna Kabupaten Bengkulu Selatan raja Ardiansyah, Dendi; Afriani, Sulisti; Fitriano, Yun
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 3 No. 3 (2025): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v3i3.881

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BRI juga telah terdaftar dan diawasi oleh Otoritas Jasa Keuangan (OJK)dan Lembaga Penjamin Simpanan (LPS). BRI Mobile (BRImo) merupakan layanan aplikasi e-Banking dari BRI yang memungkinkan nasabah untuk berinteraksi dengan BRI setiap saat dimana saja dan kapan saja. BRImo adalah sebuah aplikasi yang bias di akses melalui ponsel genggam yang di dalamnya menyediakan beberapa layanan BRImo. Tujuan di lakukan penelitian ini adalah Memgetahui pengaruh Kualitas Layanan , Kepercayaan terhadap Kepuasan nasabah PT. BRI Unit Ahmad Yani Manna Kabupaten Bengkulu Selatan. Jenis penelitian ini menggunakan penelitian kuantitatif. Metode analisis dalam penelitian ini menggunakan uji Validitas, Uji Realibilitas, Analisis Regresi Linear Berganda, Kofesien Determinasi, Uji Asumsi Klasik dan uji hipotesis menggunakan uji t dan Uji f. Jumlah sampel yang diteliti 55 Orang Konsumen Pengguna BRI. Mobile (BRIMO) BRI Unit Ahmad Yani Manna Kabupaten Bengkulu Selatan.Dari hasil analisis regresi linear berganda dengan nilai Y = 9,414 + 0,497 X1 + 0,299 X2 menyatakan bahwa variabel kualitas pelayanan berpengaruh signifikansi terhadap kepuasan nasabah yang mana terlihat pada uji regresi linear nilai signifikansi kualitas pelayanan lebih kecil dari 0,005 yaitu 0,000 < 0,005. Dari hasil penghitungan dengan menggunakan SPSS dapat diketahui nilai koefisien determinasi dari R adalah 0,682. Hal ini berarti bahwa nilai Variabel X berpengaruh terhadap variabel (Y) sebesar 68,2 % sedangkan sisanya 381,8 % dipengaruhi oleh variabel lainnya yang tidak diteliti dalam penelitian ini.
Pelatihan Penyusunan Laporan Keuangan Pada Usaha UMKM Pabrik Tempe A-Zaki Bengkulu Fitriano, Yun; Noviantoro, Rinto; Margareta, Mia; Maryani, Dike
Jurnal Dehasen Mengabdi Vol 1 No 1 (2022): Maret-Agustus
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (446.294 KB)

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The preparation of financial statements is one of the important things for a business, especially MSMEs. But currently there are still a lot of MSME businesses that have not been able to make financial reports properly and correctly. There are several factors that cause this MSME business not to make financial reports properly and correctly, one of which is their ignorance of accounting science and they don't know where to start to make good and correct financial reports. The A-Zaki Tempe Factory is one of the MSME businesses with the largest production of tempeh in the city of Bengkulu, but has not made financial reports properly and correctly. Therefore, our Lecturer Service Team and Unived accounting students provide training in making simple financial reports, especially for recording income and expenses which will produce a profit and loss statement for the A-Zaki tempe factory. The method used is a lecture in the form of counseling, discussion, practice of recording accounting journaling and assistance in preparing financial reports. The results of this service are very helpful for the owner of the A-Zaki tempe factory in recording cash in and cash out in the form of a journal and then making a general ledger to making simple financial reports, be it income statements, changes in capital and balance sheets
Pelatihan Akuntansi Bagi Pengelola BUMDes di Desa Taba Terunjam Kec. Karang Tinggi Keb . Bengkulu Tengah Hanila, Siti; Pardi, Sri Handayani; Prawitasari, Andriyani; Fitriano, Yun; Pratama, Meylan
Jurnal Dehasen Mengabdi Vol 1 No 1 (2022): Maret-Agustus
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (706.492 KB)

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As an economic driver, BUMDes managers are expected to fulfill their obligations, including preparing financial reports. Based on this financial report, the financial performance, volume of BUMDes business, and the amount to be distributed to financiers will be determined as profit sharing to the village government or village business results. BUMDes have been established in various villages. BUMDes businesses that have been established include: salon services, table and chair rental, savings and loan services and convenience stores. In the process of preparing these financial statements, BUMDes also needs to determine the accounting policies adopted. The accounting policy to be selected is available in the Financial Accounting Standards for Micro, Small and Medium Entities (SAK-EMKM) published by the Indonesian Institute of Accountants (2016). BUMDes managers have attempted to report their responsibilities through financial reports. The importance of BUMDes managers is obliged to develop an adequate accounting system. An adequate accounting system in preparing financial reports includes, among others, the preparation of account codes, account names, general journal books, cash books, bank books, accounts receivable books, goods books, and trial balances. Our service team organizes technical skills training for BUMDes managers in compiling financial reports in accordance with SAK-EMKM. Community Service Activities (PKM) are carried out for 1 month located in Taba Terunjam Village, District, Karang Tinggi Regency, Central Bengkulu This training method is a lecture accompanied by hands-on practice for participants to prepare financial reports with an accounting system in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK-EMKM) published by the Indonesian Institute of Accountants. The basic things that must be understood by participants include the definition of "account", providing "account code" and understanding "debit and credit" using five fingers
Analysis Of The Impleimentation Of The Permendagri Regulation On Inner Village Financial Management Village Fund Allocation (Add) For Suka Village Prosperous District North Bengkulu Ismawati, Desi; Fitriano, Yun; Gayatri, Ida Ayu Made Ermeytha
Jurnal Fokus Manajemen Vol 5 No 1 (2025): February
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v5i1.7398

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The purpose of this study was to determine the implementation of the Permendagri on village financial management in the allocation of village funds in Suka Makmur Village. The method used in this research is a qualitative research method with a comparative approach. The data collection techniques used by the author are observation, interviews and documentation. The results showed that the analysis of the implementation of Permendagri Number 20 of 2018 concerning village financial management in the allocation of village funds in Suka Makmur Village was generally not in accordance, this can be seen from the stages in village financial management consisting of the planning stage, the implementation of which was not in accordance because the planning and implementation work time was not in accordance with Permendagri No. 20 of 2018. Meanwhile, the administration, reporting and accountability stages are largely said to be in accordance because they refer to Permendagri No. 20 of 2018. There are several things such as the lack of transparency to the community regarding the planning that will be carried out in Suka Makmur Village.
Pelatihan Manajemen Pemasaran Untuk Meningkatkan Usaha Komplang Ikan di Jln. Pasundan 2 RT 05 RW 01 Kelurahan Sumber Jaya Kecamatan Kampung Melayu Noviantoro, Rinto; Fitriano, Yun; Santri, Dila; Anggini, Anggini; Sari, Yana Nopita
Jurnal Dehasen Mengabdi Vol 1 No 2 (2022): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (446.224 KB) | DOI: 10.37676/jdm.v1i2.2779

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Marketing management is a well-planned, organized, coordinated and supervised marketing activity that will produce satisfactory results. But at this time there are still a lot of komplang fish businesses that have not been able to manage marketing properly and correctly. There are several factors that cause this komplang fish business not to manage marketing properly and correctly, one of which is their ignorance of science and knowledge and they do not know where to start to manage marketing properly and correctly. Therefore, our dedication team for university lecturers and accounting students provides simple marketing management training, especially practicing the 4p theory marketing mix which will improve the quality of marketing for the komplang fish business. The method used is socialization in the form of inauguration, discussion, and marketing mix practices. The results of this service are very helpful for business owners of komplang fish in marketing management.
Pelatihan Penyusunan Laporan Keuangan Menggunakan Aplikasi Catatan Keuangan Pada Usaha UMKM Pabrik Tahu TS Fitriano, Yun; Nainggolan, Sulastri; Madewi.KH, Wista Elis; Hutabarat, Suzeti Monica
Jurnal Dehasen Mengabdi Vol 1 No 2 (2022): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (531.145 KB) | DOI: 10.37676/jdm.v1i2.2794

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Financial reports are very important for MSME actors. Every MSME actor is required to be able to make financial reports so that they can monitor how their business develops from time to time. There are several obstacles that make MSMEs unable to access applications in compiling financial reports, such as their ignorance that there is a Financial Records application as more of a solution to assist them in compiling financial reports and how to use the application. The TS tofu factory is one of the MSME businesses in Bengkulu City, but the TS tofu factory has never known or even understood the use of the Financial Records application. Therefore, as a Dehasen University service team, we provide training in using the Financial Records application to record the results of sales reports, expense reports and business profits as well as accounts payable and accounts receivable reports at the TS tofu factory. The method used in the three stages of this service is the interview method by asking questions to gather information and collect data and the direct practice method of recording financial statements starting from recording sales and expenditure transactions to accounts payable and accounts receivable and followed by posting financial reports via Microsoft Excel, PDF or CSV.
Pelatihan Peningkatan Kapasitas Pemerintah Desa Melalui Pelatihan Website, Menuju Desa Digital Desa Air Dingin Handayani, Sri; Hanila, Siti; Prawitasari, Andriyani; Fitriano, Yun; Wulandari, Weni
Jurnal Dehasen Mengabdi Vol 1 No 2 (2022): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (534.501 KB) | DOI: 10.37676/jdm.v1i2.3330

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Digital village is a program concept that implements a system of government services, community services, and community empowerment based on the use of information technology. This program aims to develop village potential, marketing and accelerate access and public services. The development of information and communication technology (ICT) has given rise to website media to inform everything via the internet. Utilization of Website information system media to inform village profiles and potential is also in line with Law no. 6 of 2014 concerning villages, where villages are entitled to greater access to obtain and disseminate development information. Based on this Law, Regional Governments are required to develop Village information systems and the development of Rural Areas independently or in collaboration with related institutions. As an effort to develop the Village Website application, this service proposes training activities for creating a village website to inform village profiles and potential in Air Cold Village, Sindang Kelingi District, Rejang Lebong Regency. Implementation of Community Service Activities (PKM) will be held on December 10, 2021 - January 10, 2022 at Air Cold Village, Bengkulu Province. All of these community service activities ran smoothly and were successful. The method used was lectures accompanied by direct practice for participants to be able to document information in the village into digital information and disseminated through the village website media. The results of this community service activity,Keywords: Village government, wabesite, Digita Village
Co-Authors Abdul Rahman Abi, Yudi Irawan Abrianto, Bimo Adila, Novinia Afriani, Melati Agresti, Agresti Agung, Kimas Kurniawan Tando Ahmad Soleh Alfajar, Muhammad Imam Alpino, Shendi Putra Amelya, Tifani Rika Anamica, Marshello Anderstar , Tomi Anggini, Anggini Anggraini, Adinda Dewi Anisa, Rici Anjjely, Sellina Dwi Antoni Antoni Anugrahheni, Kitrang Apiska, Nia Ariska, Yesi Indian Astuty, Kamelia Buaton, Wiranda Cantika, Yella Damarsiwi, Eska Prima Monique Daniarti, Rahma Danofi, Alwin Dary, Nadya Putri Wulan Deni Saputra Desi Ismawati Devalya, Devalya Diana Diana E. G, Ida Ayu Made Efendi , M. Aldi Rizki Effendi, Bahman Effendi, Yanto Efrian, Ahmad jalou Fachruzzaman, Fachruzzaman Febiliansa, M. Rahman Febliansyah, M. Rahman Ferina, Zahrah Indah Fitrah, Muhammad Idza Al Fitri, Dwi Kusmita Gayatri, Ida Ayu Made Ermeytha Gustian, Ryan Handayani, Dewa Ayu Made Dewi Handayani, Sri Hanila, Siti Harwini , Dewi Harwini, Dewi Herlin, Herlin Herlina, Yeni Herlyaminda, Evi Hutabarat, Suzeti Monica Ida Anggriani Ilahi, Pandu Nur Akbar Jahda, Amila Tarina Julaili Putri, Ela Karona Cahya Susena, Karona Cahya Kresnawati Kresnawati Kresnawati, Kresnawati Kurniawan, Kiemas Lesmana, Rendy Lutfiani, Irma Madewi.KH, Wista Elis Martika, Rengga Maryani, Dike Meliani, Nita Melinda, Tri Febrina Mia Margareta Midas, Faisal Muhammad Mulyadi, Singgi Muslimin, Herlian Nabila, Melane Neysha Nainggolan, Sulastri Neri Susanti Nisa, Nabela Aulia Nopianto, Nopianto Nopita Sari Oktariani, Sri Pardi, Sri Handayani Permana, Jaka Prasetia, Zelinda Pratama, Meylan pratama, rendi Prawitasari , Andriyani Prawitasari, Andriyani Purnamasari, Reni Putra, Iswidana Utama Putra, Septa Adiguna Putri, Lidya Gustina Putri, Pongki Resmala Putri, Shintia Radili , Putri Rahayu, Asti Dwy Rahayu, Melyan Arista Rahmadani, Emilda raja Ardiansyah, Dendi Ramadani, Cindy Ramdona, Desti Resmaini, Rita Riani, Gusti Rinto Noviantoro, Rinto Rizky Ramadhan, Rizky Romanza, Nano Rutiningsih, Ratna Safitri, Ida Nur Safitri, Penti Sandi Saputra Santri, Dila Saputra, Surahman Julizar Saresa, Lausa Sari, Nely Puspita Sari, Yana Nopita Satrya, Ridoh Abima Subhi, Ramadan Sulisti Afriani, Sulisti SUSAN SUSANTI, SUSAN Susanto, Bogi Syallaysyah, Jenny Dwi Tambunan, Dennis Rydarto Tawakal, Anzori Tito Irwanto, Tito Tri Febrina Melinda, Tri Trisna, Rama Dita Ulandari, Silvia Wagini Wagini, Wagini Wati, Ina Sintia Wulandari, Asyora Wulandari, Weni Yanti, Rina Trisna YANTO YANTO Yeni, Sela Rahma Yulianti , Oni Yulianti, Oni Yulita Sari Zhafran, Alif Zoniarti, Zoniarti