Article Per Year (5 Year)
p-Index From 2020 - 2025
2.73
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi Aksioma Jurnal Akuntansi Kompetif Jurnal Riset Terapan Akuntansi Journal of Economics, Business, and Government Challenges J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Akuntansi dan Keuangan Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Jurnal Manajemen Dan Akuntansi Medan Jurnal Riset Ekonomi dan Akuntansi Jurnal Ilmiah Neraca : Ekonomi Bisnis, Manajemen, Akuntansi Jurnal Ekonomi, Bisnis, dan Humaniora Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Baashima: Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Hurian Kamela
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

Published : 19 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 19 Documents
Search

 1   2 
Indeks Pembangunan Manusia dan Total Aset Terhadap Kondisi Ekonomi Masyarakat Hurian Kamela; Thomson Sitompul; Erni Yulianti; Devi Mulyanti; Hendri Kartika Andri
JURNAL EKONOMI, BISNIS DAN HUMANIORA Vol 2 No 1 (2022)
Publisher : Universitas Tangerang Raya

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

Abstract

There is still limited research on the development of local government conditions, namely economic development in the province. The measurement of the economic condition of the community uses the Human Development Index (HDI) score from the Central Statistics Agency (BPS). The purpose of this study is to provide empirical evidence regarding the relationship between HDI, total assets and the economic condition of the community. The study was based on a sample of 69 cities and regencies in 3 provinces, namely Aceh, North Sumatra and West Sumatra. The reason this sample is studied is to provide a comparison of economic conditions that occurred in 2016. The research method uses regression. The dependent variable is Economic Condition. The independent variables are the Human Development Index (HDI) and total assets. The results of the study are (1) HDI does not affect the economic condition of the community, (2) Total assets have an effect on the economic condition of the community. These results provide an explanation that the Human Development Index (HDI) is not all related to the economic welfare of a region, when the HDI is high it means that the economic capacity is not necessarily considered to be improving, while the number of assets owned by the City/Regency affects the economic condition of the community. The research contribution is to provide empirical evidence that the economic condition of a region does not depend on the progress of the region, but in accordance with the welfare conditions of each region.
Analisis Penerapan Metode Pencatatan Terhadap Persediaan Barang Dagang Benang Pada PT. Mitra Bangun Cemerlang (MBC) Tahun 2022 andy Januar Permana; Rasyiddin, Ahmad; Eliana rosaliana; Hurian Kamela
JURNAL EKONOMI, BISNIS DAN HUMANIORA Vol 2 No 1 (2022)
Publisher : Universitas Tangerang Raya

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

Abstract

Inventories are part of current assets and also one of the means to carry out company activities needed by various types of companies such as trading, manufacturing and service companies. Recording is a way of working or a process system for recording or writing (in and out) of a transaction activity in a complete notebook. Meanwhile, the recording method has the goal of facilitating the implementation of an activity in determining or achieving a certain goal. PT. Mitra Bangun Cemerlang (MBC) is engaged in the textile sector. This research focuses on recording the inventory of yarn merchandise. The researcher wants to examine how "The Application of the Method of Recording Yarn Merchandise Inventory at PT. Mitra Bangun Cemerlang (MBC) in 2022”. The method of recording yarn merchandise inventory applied at PT. Mitra Bangun Cemerlang (MBC) is still manual and does not use the system yet. The manual recording method for yarn merchandise inventory uses the perpetual method. Every process or transaction of incoming and outgoing thread merchandise is always recorded. The method of recording yarn merchandise inventory at PT. Mitra Bangun Cemerlang (MBC) has several processes, namely the production of yarn from the production machine whenever there is income, it is always recorded, checking the quality of the yarn, grouping each grade of yarn, re-weighing the yarn produced in the packing section, packing the yarn using product cardboard, labeling on product cardboard for yarn identity, handover of yarn to the packing warehouse, making daily yarn stock reports in the packing warehouse, daily yarn stock reports given to the warehouse admin for cross-checking, reporting back to superiors by sending reports via email. Of course, some of these processes will more or less encounter errors due to inaccuracies in recording. But apart from that, all methods of recording yarn trade goods at PT. Mitra Bangun Cemerlang (MBC) in 2022 is still being used, proven to be safe and well monitored, although some need to be upgraded and the accuracy needs to be improved.
Pengaruh citra merek, harga, kualitas produk dan kualitas pelayanan terhadap keputusan pembelian 5 merek teh kemasan botol pada konsumen Toko Torus Tigaraksa Saudara Dedi Saputra; Ahmad Rasyiddin; Hurian Kamela
JURNAL EKONOMI, BISNIS DAN HUMANIORA Vol 3 No 1 (2023)
Publisher : Universitas Tangerang Raya

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

Abstract

In line with economic developments, the level of business competition in the bottled tea beverage industry in Indonesia is now getting increasingly tighter, especially for companies that produce similar products. The research method used is descriptive and quantitative. Data collection used the questionnaire method which was measured using a Likert scale and processed using the SPSS 25 program. The sample in this study was 100 people with the simple random sampling method. To find out and analyze the effect of the independent variables on the dependent variable, multiple linear regression equations, the coefficient of determination, and partial and simultaneous hypothesis testing are used. Based on the results of research that has been carried out, it shows that there is an influence of the independent variable on the dependent variable, which from the partial t test results for brand image with a value of 81,157, price 2,917, product quality 3,082, service quality 9,594 and each significant value is smaller than 0, 05. So it can be concluded that partially both brand image, price, product quality and service quality have a positive and significant influence on purchasing decisions. While simultaneously the variables brand image, price, product quality and service quality together have a positive and significant effect on the purchasing decision variable.
AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN BUMDES MITRA KARYA SEJAHTERA TOPAYA SELATAN, KABUPATEN BINTAN Syafiqotur Romdoniah; Hurian Kamela
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 3 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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

Abstract

Penelitian ini menganalisis tentang akuntabilitas dan transparansi pengelolaan pada salah satu BUMDes yang ada di Kabupaten Bintan yaitu BUMDes Mitra Karya Sejahtera di Desa Toapaya Selatan. Penelitian ini bertujuan untuk mengetahui sampai mana akuntabilitas dan transparansi BUMDes Mitra Karya Sejahtera terhadap pihak pemerintah desa dan masyarakat sekitar. Prinsip akuntabilitas yang digunakan pada penelitian ini yaitu integritas, pengungkapan, ketaatan terhadap perundang-undang. Sedangkan transparansi menggunakan prinsip yaitu ketersediaan dan aksesibilitas dokumen, kejelasan dan kelengkapan informasi, keterbukaan proses. Penelitian ini menggunakan metode kualitatif deskriptif, dengan pengumpulan data melalui observasi, dan wawancara dengan salah satu pengelola intinya yaitu sekretaris BUMDes Mitra Karya Sejahtera, dan wawancara dilakukan dalam waktu sekitar satu jam. Hasil penelitian ini menunjukkan bahwa BUMDes Mitra Karya Sejahtera telah akuntabel dan transparan dalam pengelolaannya karna sudah melalukan pelaporan dalam musyawarah desa ke pihak pemerintah desa dan masyarakat yang dilakukan setiap satu tahun sekali.
Strategi UMKM di Alun – Alun Kidul Yogyakarta untuk Meningkatkan Kualitas Layanan dan Produk Penjualan Mutiara Agus Wahyuni; Hurian Kamela
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v3i1.2820

Abstract

The aim of this research is to analyze MSME strategies related to customer satisfaction with quality services and products. This study applies a quantitative approach. Fifty respondents from the MSME consumer population who buy food and drinks in the southern Alun - Alun area were involved in this research. The results show that better product service can increase customer satisfaction.  
Analysis of Accounting and Management Students' Knowledge Regarding Cost Accounting in Jabodetabek Hurian Kamela; Ryan Saputra Alam; Yusiresita Pajaria
Journal of Economics, Business, and Government Challenges Vol. 7 No. 02 (2024): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v7i02.1524

Abstract

The aim of the study is to examine the influence of attitude toward behavior, subjective norms, and behavioral intention on actual behaviour. The research population comprises students enrolled in accounting and management programs at Jabodetabek, with a specific emphasis on cost accounting. The sample had 128 individuals, that includes of accounting and management students from private institutions in Jabodetabek. The data was collected from January to February 2024 over a period of two months, utilizing a questionnaire and employing multiple regression analysis as the approach. The research pertains to a cohort of students enrolled in the accounting and management study program within the Jabodetabek region, who possess a familiarity with technology, particularly in relation to the advancement of cost accounting courses. The study's findings demonstrate that attitudes toward behavior positively influence accounting and management students' understanding of cost accounting in Jabodetabek regarding actual behavior, while subjective norms also positively impact their knowledge of cost accounting in relation to actual behavior. The intention to act has not influenced actual behavior. This research may indicate that cost accounting is a mandatory course for students pursuing accounting and management careers.
PENILAIAN MASYARAKAT MENGENAI AKUNTANSI KEUANGAN PUBLIK DAN AKUNTANSI PERUSAHAAN Hurian Kamela
Jurnal Riset Akuntansi Vol 23 No 2 (2024): Jurnal Riset Akuntansi Aksioma, Desember 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i2.436

Abstract

The public's assessment of public financial and corporate accounting still needs to be improved because the average public only knows about accounting in general. The objectives of this research are (1) To provide an analysis of the public's assessment of the differences between public financial accounting and corporate accounting quantitatively and (2) To analyze public knowledge regarding the differences in accounting assessments at the private and government levels. This research uses primary data (questionnaire) to make the research results quantitative. The research population is the people of the Jabodetabek area. The sample consisted of 110 people. Data was collected for 1 month, October 2024, using a questionnaire. The research model uses multiple regression analysis. The analysis technique uses purposive sampling. The research results (1) show that the public still needs to understand the differences between government and corporate accounting, especially in organizations; (2) people's behaviour is only appropriate to where they work, not caring about intentions to seek information about accounting developments.
KESADARAN, KEPATUHAN DAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN (PBB) DI DESA SIHENE’ASI KECAMATAN LAHEWA Destina Zai; Hurian Kamela
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 6 No 1 (2025): Edisi Februari 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v6i1.12434

Abstract

Pembayaran Pajak Bumi dan Bangunan (PBB) sebagai pajak yang disetorkan setiap penduduk khususnya di wilayah Kabupaten/ Pedesaan. Pengetahuan Masyarakat yang lebih berkembang rata-rata masih didominasi oleh penduduk kota dibandingkan penduduk desa. Masih terbatasnya pengetahuan penduduk mengenai pajak, khususnya di Desa menjadi pokok utama pemasalahan penelitian. Lokasi adalah Desa Sihene’asi. Tujuan penelitian (1) untuk menganalisis kesadaran, kepatuhan dan pembayaran pajak di lingkup Desa Sihene’asi, (2) untuk menganalisis pengetahuan masyarakat mengenai pengetahuan masyarakat tentang pengetahuan PBB. Variabel dependen yaitu pembayaran, kesadaran dan kepatuhan. Metode penelitian adalah data kuisioner berjumlah 91 orang. Hasilnya bahwa Kesadaran (WP) dan Kepatuhan (WP) berpengaruh terhadap pembayaran PBB di Desa Sihene’asi Kecamatan Lahewa, sehingga masyarakat sudah cukup mengetahui dalam pembayaran pajak, penerapan untuk pembayaran pajak sudah dijalankan oleh masyarakat, hal ini berarti bukan menjadi hambatan dalam pengembangan untuk kemajuan wilayah setempat.
Implementasi Kebijakan Kinerja dan Komunikasi Interpersonal Pegawai pada Kantor Kementerian Agama Kota Bengkulu Reza Saputra Wardama; Hurian Kamela
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 1 (2025): Januari 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i1.3783

Abstract

Employee performance is the result of a combination of ability and motivation. The importance of employee performance lies in the fact that each individual's performance contributes to the organization's overall performance, which can determine whether the organization is successful. Then, in its implementation, interpersonal communication also becomes an important factor in employee performance. This research aims to determine how the Office of the Ministry of Religion of Bengkulu City implements employee performance and interpersonal communication policies. A qualitative approach was used in this research. The findings of this research indicate that the Bengkulu City Ministry of Religion has implemented performance policies to improve employee performance. With clear and measurable policies, the Ministry of Religion hopes to encourage its employees to work more professionally and efficiently. However, there are still problems in implementation, such as the absence of employee performance evaluation. One of the important factors in increasing productivity at the Bengkulu City Ministry of Religion Office is effective interpersonal communication, which in turn greatly influences employee happiness at work. A cheerful work atmosphere, inspired workers, and stronger bonds between coworkers are the results of effective communication. When there is clear and constant communication between managers and staff, workers feel appreciated and inspired to do their best. A happy and productive work atmosphere relies heavily on effective communication.
ANALISIS RASIO KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN BANYUMAS TAHUN ANGGARAN 2019-2023 Fadilah Fitri; Hurian Kamela
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 1 (2025): Jurnal Manajemen dan Akuntansi Medan Januari 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i1.5327

Abstract

Latar belakang: Latar belakang: Dengan disahkannya Undang-Undang Nomor 22 Tahun 1999 tentang Pemerintahan Daerah, otonomi daerah mulai berlaku di Indonesia. Dalam sistem desentralisasi, kewenangan pengelolaan anggaran daerah sesuai dengan aturan di pusat dan daerah diserahkan kepada pemerintah daerah masing-masing. Analisis rasio keuangan sebagai penilaian efisiensi pengelolaan anggaran oleh Pemerintah Daerah. Tujuan penelitian yaitu untuk mengetahui tentang Pemerintah Daerah Kabupaten Banyumas mengelola keuangannya pada tahun anggaran 2019-2020 Metode penelitian: Penelitian berdasarkan metode deskriptif kuantitatif. Data sekunder yaitu Laporan Realisasi APBD Kabupaten Banyumas yang dapat dilihat pada situs resmi Bkad Banyumas. Hasil penelitian: Dari penelitian ini menjelaskan skor Kemandirian Keuangan Daerah Kabupaten Banyumas masih rendah, sejalan dengan hasil Rasio Ketergantungan Daerah yang sangat tinggi dalam 5 tahun terakhir, pembangunan daerah di Kabupaten Banyumas masih sangat bergantung pada pemerintah pusat, PAD yang dihasilkan belum optimal untuk membiayai kegiatan pemerintahan yang ada.  Kesimpulan: Sebagai kesimpulan, keuangan pemerintah Kabupaten Banyumas sangat bergantung pada pemerintah pusat dan provinsi. Selama tahun anggaran 2019-2023, desentralisasi di Kabupaten Banyumas masih cukup rendah dan sangat bergantung pada pemerintah pusat.
Co-Authors Ahmad Rasyiddin Alam, Ryan Saputra andy Januar Permana Annisa Putri Rahmadani Annisa Riska Yulinda Darlin Aulia Destina Zai Devi Mulyanti Eliana rosaliana Fadilah Fitri Hendri Kartika Andri Mutiara Agus Wahyuni Nada Putri Priantina Rasyiddin, Ahmad Reza Saputra Wardama Rizki Adillah Putri Rizki Putri Esa Surya Nugroho Saudara Dedi Saputra Syafiqotur Romdoniah Thomson Sitompul Winih Imam Masngudi Yulianti, Erni Yusiresita Pajaria