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All Journal Jurnal Riset Akuntansi Aksioma Jurnal Akuntansi Kompetif Jurnal Riset Terapan Akuntansi Journal of Economics, Business, and Government Challenges Al-Kharaj: Journal of Islamic Economic and Business 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 Dharma Ekonomi Jurnal Riset Ekonomi dan Akuntansi Research of Accounting and Governance 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

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Employee Perception, Accounting Knowledge, JKP Contribution Management, BPJS Employment, Public Agency Ratnasari; Hurian Kamela
Research of Accounting and Governance Vol. 4 No. 1 (2026): JANUARY 2026
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v4i1.494

Abstract

The Job Loss Guarantee (JKP) Program of the Social Security Administering Agency for Employment (BPJS Ketenagakerjaan) aims to provide social security to workers who lose their jobs. The purpose of this study was to examine the effect of accounting knowledge and workers' attitudes on JKP contribution management. The quantitative research methodology included a survey with 102 participants and the use of multiple linear regression and descriptive statistics. The results showed that Accounting Knowledge and Worker Perception had a significant and positive effect on JKP Contribution Management. Compared to accounting knowledge, worker perception had a greater influence. This enhances the effectiveness of the JKP program management and provides recommendations for the Social Security Agency for Workers (BPJS Ketenagakerjaan) in optimising social protection services for workers.
Prinsip Akuntabilitas dan Transparansi Terhadap Pengelolaan Keuangan Usaha Ritel Pakan Ternak UMKM Lampung Barat Bela Mutiara; Hurian Kamela
Dharma Ekonomi Vol. 33 No. 1 (2026): Mei: DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v33i1.382

Abstract

This study aims to analyze the influence of accountability and transparency principles on financial management in feed retail micro, small, and medium enterprises (MSMEs) in West Lampung Regency. Accountability and transparency are considered essential aspects of good governance implementation, which play a crucial role in building trust and improving the financial effectiveness of small enterprises. The research applies a quantitative approach through a survey distributed to customers and farmers using a Likert-scale questionnaire. Data were analyzed using multiple linear regression to examine the effect of accountability and transparency on financial management perception.. The results indicate that both variables have a positive and significant influence on customers’ and farmers’ perceptions. The implementation of accountability and transparency strengthens public trust and enhances the professionalism of financial management practices in MSMEs, particularly in feed retail businesses.
The Influence Of Consumer Interest, Price On Business Development And Sales Of Palembang Songket Hurian Kamela
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9387

Abstract

Purpose – This study aims to analyze consumer interest, pricing, and business development strategies of songket in Palembang, while also identifying the obstacles in its management. Palembang songket is a highly valuable cultural heritage but faces challenges in maintaining its existence amid modern product competition. The urgency of this research lies in the limited number of studies exploring local cultural values from marketing and business perspectives. The novelty of this study lies in its mixed-method approach, combining buyer and seller perspectives through interviews and surveys. Data were collected through questionnaires distributed to 60 songket consumers in Palembang, as well as interviews with songket business owners. The analysis technique uses a mixed-method approach (interviews and regression testing). The results show that consumer interest is influenced by perceptions of product quality and pricing, along with a positive tendency towards design development that remains rooted in traditional values. The main barriers in managing the songket business include lack of promotion, limited capital, and low artisan regeneration. Although limited to a specific geographical area, this study serves as a strategic reference for policymakers, industry practitioners, and academics in supporting the sustainability of the Palembang songket industry.
Co-Authors Ahmad Rasyiddin Alam, Ryan Saputra andy Januar Permana Annisa Putri Rahmadani Annisa Riska Yulinda Bela Mutiara Darlin Aulia Destina Zai Devi Mulyanti Eliana rosaliana Fadilah Fitri Hendri Kartika Andri Mutiara Agus Wahyuni Nada Putri Priantina Nurfitria, Anis Rasyiddin, Ahmad Ratnasari 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