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All Journal Journal of Auditing, Finance, and Forensic Accounting JEMMA | Journal of Economic, Management and Accounting Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Riset Terapan Akuntansi Jurnal Ilmiah Edunomika (JIE) Dharma Raflesia : Jurnal Ilmiah Pengembangan dan Penerapan IPTEKS International Journal of Social Service and Research Behavioral Accounting Journal Jurnal Indonesia Raya Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Fairness Jurnal Nusantara Mengabdi IPSAR (International Public Sector Accounting Review) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Masyarakat Abdi Reksa Jurnal Akuntansi Journal of Creative Power and Ambition (JCPA)
Lisa Martiah Nila Puspita
Universitas Bengkulu
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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FAKTOR YANG MEMPENGARUHI PEMBIAYAAN BERMASALAH GOLONGAN BERPENGHASILAN TETAP Kanda, Pajri; Saiful, Saiful; Puspita, Lisa Martiah Nila
JURNAL FAIRNESS Vol. 6 No. 1 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (115.027 KB) | DOI: 10.33369/fairness.v6i1.15114

Abstract

The aim of this reaserch is to analyze the the influencing of fraud, poor management, internal problem between debtor and the company, Bad debtor attitude, abuse installments by coordinator on financing performance problems of fix income group debtors of Islamic bank.By using cluster sampling method, the 100 respondents were selected as a sample of the study. Using logistic regression analysis, this study found that fraud and debtor attitude influence on financing performance of fix income debtors. It mean that both fraud and debtor attitude can used to predict the non performing financing of fix income debtors in Islamic Bank. This study also found that poor management, internal problem between debtor anda the company and abuse installments by coordinator are not influence on financing performance problems of fix income group debtors.
KARAKTERISTIK KEUANGAN SEKOLAH DAN PENGAWASAN TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN SEKOLAH KEJURUAN DI BENGKULU UTARA Minarti, Aznia; Fadli, Fadli; Puspita, Lisa Martiah Nila
JURNAL FAIRNESS Vol. 7 No. 3 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (146.662 KB) | DOI: 10.33369/fairness.v7i3.15188

Abstract

This research aims is to determine the school financial characteristics and supervision on the effectiveness of financial management of Vocational School in North Bengkulu. In this study the object of research is the school treasurer, treasurer committee, Chairman of Komita, and principal. Characteristics of school finance at are good or run according to the rules. Monitoring of financial management is also indispensable in the financial management of vocational schools. The results of the study indicate that the respondents' answers tend to agree to some point of activity carried out by the principal, school committee, treasurer, etc. The school financial management process should be efficient, cost-effective and financially appropriate, financial management must be well-directed and controlled in accordance with the original plan, program/activity, be open or transparent, and wherever possible using the capability/revenue outcome of funds which has been targeted through the previous plan is quite possible, so that the effectiveness of financial management can work well.
PENGARUH SISTEM PENGENDALIAN INTERN DAN KOMPETENSI MANAJER KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH Pratiwi, Wallensy Septi; Nurazi, Ridwan; Puspita, Lisa Martiah Nila
JURNAL FAIRNESS Vol. 8 No. 1 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (140.098 KB) | DOI: 10.33369/fairness.v8i1.15193

Abstract

The purpose of this research is to analyze the influence of the government’s internal control system, the competence, and the educational background of the financial management officers toward the quality of government of finance report. This research was conducted in the Ministry of Religius Affairs of Bengkulu Province. The populations of this research were all financial management officers from one regional office and 10 districts residing in the Ministry of Religius Affairs of Bengkulu Province which have a working period of more than one year. The data are collected from 100 financial administrators through questionnaires. The data analysis method of this research was multiple linear regressions. The results show that the government’s internal control system, and the competence have a positive effect on the quality of government of finance report. Meanwhile, the educational background does not have effect on the quality of government of finance report. The implication of this research is to produce quality of financial reports at the Ministry of Religius Affairs of Bengkulu Province, conducted with applying the internal control system, and improving employee competency.
ANALISIS FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN BANK BENGKULU Utami, Dearsa Putri; Fachruzzaman, Fachruzzaman; Puspita, Lisa Martiah Nila
JURNAL FAIRNESS Vol. 8 No. 1 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.28 KB) | DOI: 10.33369/fairness.v8i1.15194

Abstract

This study aims to evaluate operating profit achievement and analyze financial performance factors of Main Branch of Bank Bengkulu. This type of research uses descriptive qualitative with an association approach. The result shows that the achievement of Main Branch of Bank Bengkulu isn’t achieved due to various factors. The results of the interview concluded the factors that led to the non-achievement of profit is factor of macroeconomic conditions, monetary policy, fiscal policies, competitors, human resources and strategies. The results of the association approach prove that there is a relationship between the profit achievement and employee performance.
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN PADA RUMAH SAKIT UMUM DAERAH DR. M. YUNUS PROVINSI BENGKULU Noviriani, Sylvia; Fachruzzaman, Fachruzzaman; Nila Puspita, Lisa Martiah
JURNAL FAIRNESS Vol. 11 No. 2 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v11i2.18449

Abstract

Penelitian ini bertujuan untuk menganalisis pengelolahan limbah, penerapan akuntansi lingkungan, dan kesesuaian antara PSAP Nomor 1 Tahun 2010 tentang penyajian laporan keuangan dengan proses pengidentifikasian, pengakuan, pengukuran, penyajian dan pengungkapan di lingkungan RSUD dr. M. Yunus Bengkulu. Penelitian ini dilakukan di RSUD dr. M. Yunus Provinsi Bengkulu. Jenis Penelitian menggunakan penelitian kualitatif dengan pendekatan deskriptif. Jenis data yang digunakan oleh peneliti adalah data primer dan data sekunder. Hasil dari penelitian ini adalah RSUD dr. M. Yunus Provinsi Bengkulu telah melakukan pengelolahan limbah dengan baik, terbukti RSUD dr. M. Yunus Bengkulu telah mengeluarkan biaya-biaya terkait dengan lingkungan. Sehingga hal tersebut sejalan dengan UU No. 32 Tahun 2009 tentang perlindungan dan pengelolahan lingkungan hidup dan PP No. 71 Tahun 2010 tentang Standar Akuntansi Pemerintah (SAP). RSUD dr. M. Yunus Bengkulu belum menerapkan akuntansi lingkungan sepenuhnya, dikarenakan pada biaya lingkungan hanya dimasukkan pada belanja pegawai langsung, belanja pegawai tidak langsung, dan belanja barang dan jasa. Pada penerapan akuntansi lingkungan, RSUD dr. M. Yunus Bengkulu sudah menerapkan akuntansi biaya lingkungannya, yang mana biaya tersebut dimasukkan pada biaya belanja pegawai langsung, belanja pegawai tidak langsung dan belanja barang dan jasa. Namun RSUD dr. M. Yunus Bengkulu belum menyajikannya kedalam laporan khusus mengenai akuntansi lingkungannya secara lebih terperinci. RSUD dr. M. Yunus sudah melakukan proses pengidentifikasian, pengakuan, pengukuran, penyajian, dan juga pengungkapan sesuai dengan yang dijelaskan dalam PSAP Nomor 1 Tahun 2010.   
An INTERNAL AUDIT EFFECTIVENESS AND VALUE FOR MONEY ON SUSTAINABLE PUBLIC PROCUREMENT IN SOES IN BENGKULU CITY Apriliyani, Natasya Dwi; Puspita, Lisa Martiah Nila Puspita
IPSAR (International Public Sector Accounting Review) Vol. 2 No. 1 (2024): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v2i1.2425

Abstract

This study focuses on examining the effectiveness of internal audit and its value in achieving sustainable public procurement. The research was conducted using SMART-PLS version 4 and involved 30 state-owned enterprises in Bengkulu. The participants in the study were internal audit officers and finance officers responsible for procurement. Data collection involved the distribution of questionnaires offline, with 30 companies receiving and returning 30 questionnaires. The findings from the study using SMART-PLS version 4 indicate that: (1) the effectiveness of internal audit does not have a direct impact on sustainable public procurement, (2) internal audit effectiveness has a direct impact on value for money, (3) value for money has a direct and positive impact on sustainable public procurement, and (4) value for money mediates the relationship between internal audit effectiveness and sustainable public procurement.Keywords: efektivitas internal audit, value for money and sustainable public procurement
Pengaruh Literasi Keuangan dan Modal Minimum Investasi Terhadap Minat Investasi Cash Waqf Linked Sukuk Pada Generasi Z Fadhil Rakhmad; Lisa Martiah Nila Puspita
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 7 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i7.3969

Abstract

The purpose of this study is to determine how the level of financial literacy and minimum investment capital affects the interest in investing in Cash Waqf Linked Sukuk. The population for this analysis is the Gen Z community in Indonesia, and the sample was taken in June 2024. Smart-PLS software is used to perform multiple linear regression analysis. The technique used in sampling is non probability sampling and uses purposive sampling method consisting of 343 respondents The test results of Partial Least Square (PLS) Structural Model Method show that both variables (financial literacy and minimum capital) have a positive influence on investment interest in Cash Waqf Linked Sukuk with P values of 0.000 for the level of financial literacy and P values of 0.000 for minimum investment capital. This explains that the higher the level of financial literacy of generation z and the lower the minimum investment capital for generation z, the higher the interest of generation z to invest in Cash Waqf Linked Sukuk.
PREFERENSI PENGURUS KOPERASI KONVENSIONAL TERHADAP KOPERASI SYARIAH DI PROVINSI BENGKULU Amaliah, Nurul; Puspita, Lisa Martiah Nila; Hanif, Padlim
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11605

Abstract

Penelitian ini bertujuan untuk mengetahui dukungan regulasi, promosi, informasi, tingkat bagi hasil, religiusitas, image dan prospek peluang pasar berpengaruh terhadap preferensi pengurus koperasi konvensional untuk beralih ke koperasi Syariah di Provinsi Bengkulu sebagai populasi dan sampelnya. Metode pengumpulan data dilakukan dengan menyebar kuisioner pada kegiatan pelatihan yang diadakakan oleh Lembaga koperasi Provinsi Bengkulu. Penelitian ini menggunakan regresi linier berganda dengan uji asumsi klasik dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa dukungan regulasi, promosi, informasi dan tingkat bagi hasil tidak berpengaruh signifikan terhadap preferensi pengurus koperasi untuk beralih ke koperasi syariah. Sementara religiusitas, image dan prospek peluang pasar berpengaruh signifikan terhadap preferensi pengurus koperasi untuk beralih ke koperasi syariah. Jumlah penduduk di Provinsi Bengkulu yang menganut agama Islam ada sebanyak 97.67%, tetapi jumlah keberadaan koperasi Syariah hanya 0.042%. Idealnya koperasi syariah lebih banyak dibandingkan koperasi konvensional. Kenyataannya koperasi syariah masih sangat sedikit dibandingkan koperasi konvensional. Oleh karena itu, penelitian ini dapat disimpulkan bahwa pengurus koperasi syariah dapat menggunakan artikel ini sebagai acuan dalam menerapkan prinsip-prinsip Islam dalam menjalankan kehidupan perekonomian. Kata kunci: Preferensi, Koperasi Konvensional, Koperasi Syariah
KUALITAS AUDIT, GREEN INTELLECTUAL CAPITAL, GREEN ACCOUNTING DAN LAPORAN KEBERLANJUTAN Ariani, Lisa; Puspita, Lisa Martiah Nila
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11606

Abstract

Bank dalam pertumbuhannya berkontribusi terhadap keuangan berkelanjutan dengan menyajikan laporan keberlanjutan. Penelitian ini dimaksudkan untuk mengetahui peran kualitas audit dalam memperkuat pengaruh modal intelektual hijau dan akuntansi hijau pada laporan keberlanjutan. Pengambilan sampel berdasarkan berbagai kebutuhan dilakukan dengan teknik purposive sampling. Tercatat sebanyak 31 bank memenuhi kriteria pengambilan sampel selama periode 2020-2022. Alat analisis menggunakan E-views 13 dengan pengujian yang dilakukan terdiri dari uji statistik deskriptif dan uji analisis regresi berganda. Hasil yang ditemukan adalah adanya pengaruh green relasional capital terhadap implementasi laporan keberlanjutan sedangkan green human capital, green struktural capital dan green Accounting tidak berpengaruh terhadap keberlanjutan laporan. Kualitas audit sebagai variabel moderasi tidak mampu memperkuat pengaruh modal intelektual hijau dan akuntansi hijau terhadap laporan keberlanjutan. Kata Kunci: Kualitas Audit, Green Intellectual Capital, Green Accounting, Laporan Keberlanjutan
EDUKASI MANAJEMEN KEUANGAN UNTUK MASYARAKAT DESA DALAM RANGKA KEMANDIRIAN EKONOMI DESA MELALUI PROGRAM CINTA, BANGGA, DAN PAHAM RUPIAH Lisa Martiah Nila Puspita; Pratana Puspa Midiastuty; Herawansyah Herawansyah; Fadila Cahya Farhanivv; Wildan Alkhairi
BESIRU : Jurnal Pengabdian Masyarakat Vol. 3 No. 6 (2026): BESIRU : Jurnal Pengabdian Masyarakat, Juni 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/besiru.v3i6.2681

Abstract

Financial literacy remains a critical challenge for rural communities in Indonesia, including in Panca Mukti Village, Pondok Kelapa District, Central Bengkulu Regency. The 2025 National Survey of Financial Literacy and Inclusion (SNLIK) recorded a persistent gap between urban (70.89%) and rural (59.60%) financial literacy. This community service program aimed to enhance villagers’ awareness and understanding of the use and management of quality Rupiah currency through the implementation of the “Love, Pride, and Understand Rupiah” initiative of Bank Indonesia. The activity was held on 24 July 2025 at the Panca Mukti Village Office and attended by 36 participants consisting of village officials and community members. The methods included socialization and counseling, interactive lectures, discussion, and practical demonstration supported by a resource person from the Bank Indonesia Representative Office of Bengkulu Province. The program covered three main pillars: Love Rupiah through authentic-currency recognition and money care using the 5J principle (Do Not Fold, Mark, Staple, Crumple, or Wet) and the 3D method (Look, Feel, Hold up to Light); Pride Rupiah as a symbol of national sovereignty; and Understand Rupiah in its economic functions. The results showed an increase in participants’ understanding of maintaining Rupiah quality and smart financial management, with high enthusiasm and commitment to apply the 5J principle in daily life and educate their families. Collaboration among Universitas Bengkulu, Bank Indonesia, and the village government became the key factor in the success and sustainability of the program in promoting village economic independence.
Co-Authors Abdul Hamid Hakim Amaliah, Nurul Amin Shody Ashary Anggi Ayu Septi Kennedy Apriliyani, Natasya Dwi Ariani, Lisa Besperi Besperi Budi Darmawan, Susilo Darman Usman Dhiya mufidah erya kamila Dian Priskilla Rischa Dina Septriana Elisa Hawalia Ramli Fachruzzaman, Fachruzzaman Fadhil Rakhmad Fadila Cahya Farhanivv Fadli Fadli Fani Andrian Permana Fenny Marietza Firman Setiawan Fuada, Lukluk Halimatusyadiah Halimatusyadiah Halimatusyadiah Halimatusyadiah Hanif, Padlim Herawansyah Husaini Husaini Irwansyah Irwansyah Isma Coryanata Kanda, Pajri Khoiriyah, Rifaatul Kiki Apriyana Lisa Ariani lndah Permata Sari Lukluk Fuada M. Yogi Riyantama Isjoni Minarti, Aznia Noviriani, Sylvia Nurul Amaliah Padlim Hanif Pratana Puspa Midiastuty Pratiwi, Wallensy Septi Ridwan Nurazi, Ridwan Rifaatul Khoiriyah Rini Indriani Robinson Robinson Samsul Bahri Samsul Bahri Syafitri, Twenty Mariza Utami, Dearsa Putri Vika Fitranita Wildan Alkhairi Yeyen Pratiwi