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All Journal Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Dehasen Untuk Negeri Jurnal Dehasen Mengabdi Journal of Management, Economic, and Accounting Tractare: Jurnal Ekonomi-Manajemen Jurnal Kewirausahaan dan Bisnis Jurnal Kewirausahaan dan Inovasi Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Jurnal Gotong Royong Jurnal Bisnis, Manajemen, dan Akuntansi Innovative Business Management Journal Social Sciences Journal Journal of Law, Social Science, and Management Review Jurnal Ekonomi Islam, Akuntansi, dan Manajemen
Hidayah, Nenden Restu
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analysis of Accounting Treatment of Receivables at LP3I College Bengkulu Dila, Viana; Afriani, Sulisti; Hidayah, Nenden Restu
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 1 (2024): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i1.1555

Abstract

This study aims to determine the suitability of presenting the accounting treatment of receivables at LP3I College Bengkulu. This type of research is qualitative descriptive, the data collection methods are direct observation, interviews, documentation, while the data analysis techniques used in qualitative descriptive analysis research are as a key instrument, data collection is carried out in a triangulation (combined) manner, data analysis is inductive, and the results of qualitative research emphasize meaning rather than generalization. The results of this research found that the presentation of the accounting treatment of receivables at LP3I College Bengkulu was still found to be lacking in several indicators that needed to be improved, namely 1.) income recognition: it would be better to follow Mulyadi's theory, because recognition at LP3I was not good or appropriate to use, 2.) allowance for losses on receivables: reserves for losses on receivables from LP3I were not carried out in a precise manner. inches in his recording, so it would be better to follow the theory according to Mulyadi.
Pemanfaatan Media Sosial Untuk Berjualan Bakso Secara Online Dona, Hesti Pestiko; Irwanto, Tito; Susena, Karona Cahya; Hidayah, Nenden Restu; Wijaya, Ermy
Jurnal Dehasen Mengabdi Vol 3 No 2 (2024): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdm.v3i2.6267

Abstract

This service activity was carried out in Air Kelinsar village, Ulu Musi District, Empat Lawang Regency, South Sumatra. This activity aims to utilize social media for home meatball sellers in Air Kelinsar village. Previously, meatball sellers in Air Kelinsar village only sold or traded meatballs at home and waited for buyers to come. The aim of this service is so that traders can get more buyers. Traders can use the Cash on Delivery system, which is a form of financial transaction where payment is made after the goods are delivered and received by the consumer. With this system, meatball traders can post photos of their sales on Facebook and people in Air Kelinsar village can order via inbox or contact Meatball Sellers. then the meatball seller can deliver the order according to the orderer's address, so that people in Air Kelinsar village who don't have vehicles or whose homes are far from where the seller is can order the meatballs.
Analysis Of Accounting Information Systems For Cash Receipts And Disbursements At Family 24 Pagar Dewa Pharmacy, Bengkulu City Sai, Tunggalan; Wagini, Wagini; Hidayah, Nenden Restu
Tractare: Jurnal Ekonomi-Manajemen Vol 7 No 1 (2024): TRACTARE : Jurnal Ekonomi dan Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Bentara Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62820/trt.v7i1.143

Abstract

The aim of this research is to analyze the accounting information system for cash receipts and disbursements at the Family 24 Pagar Dewa Pharmacy in Bengkulu City according to Mulyadi's theory (2019:379). The data analysis method is comparative descriptive analysis between the SIA theory of cash receipts and cash disbursements according to Mulyadi and the Family 24 Pagar Dewa Pharmacy, Bengkulu City. The results of the research show that the accounting information system for cash receipts and cash disbursements at the Family 24 Pagar Dewa Pharmacy, Bengkulu City includes: related functions, documents used, accounting records used and procedures that form the system. The cash receipt accounting information system at the Family 24 Pagar Dewa Pharmacy, Bengkulu City has a compatibility with the related functions and the network of procedures that form the system with the theory presented by Mulyadi, because at the Family 24 Pagar Dewa Pharmacy, Bengkulu City there is a cash receipt process and also functions related to receipts. cash but there is no delivery function. For the documents used, there are several documents that are not used by pharmacies because all transactions are carried out computerized. Likewise with recording, only making entries in the cash entry book. The accounting information system for cash disbursements at the Family 24 Pagar Dewa Pharmacy, Bengkulu City, there are conformities and discrepancies between Mulyadi's theory and what is carried out by the Family 24 Pagar Dewa Pharmacy, Bengkulu City. Conformity can be seen from the existing functions which are in accordance with Mulyadi's theory but there is no internal inspection function. The documents used are not in accordance with Mulyadi's theory because many documents are not made by pharmacies, such as requests for making checks and there is also no preparation of funds for disbursement of all cash disbursement transactions directly issued by the cashier or by the pharmacist and disbursement by transfer is carried out by the pharmacy owner
Analysis Of Calculation Of Cost Of Production Of Poached Egg Bakmi Using The Application Of The Full Costing Method In A Legiteat Noodle Business In Bengkulu City Holiza, Nipa; Susanti, Neri; Hidayah, Nenden Restu
Tractare: Jurnal Ekonomi-Manajemen Vol 7 No 1 (2024): TRACTARE : Jurnal Ekonomi dan Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Bentara Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62820/trt.v7i1.144

Abstract

The aim of this research is to analyze the basic cost calculation analysis for the production of pouched egg noodles using the full costing method in the Legiteat Noodle Business in Bengkulu City. The analytical method used in this research is the descriptive method. The descriptive method is a form of research aimed at describing ongoing activities.The results of the study show that the calculation of the cost of production carried out by the Legiteat Noodle Business in Bengkulu City, the cost of production of pouched egg noodles per bowl is Rp. 7,705. Based on the full costing method, the cost of production of pouched egg noodles per bowl is Rp. 12,021. There is a difference in the calculation of the cost of production between the company's calculation and the full costing method. In the company method, the cost of raw materials and auxiliary materials is only calculated, while the full costing method makes a more detailed calculation by calculating all cost components, namely raw material costs, labor costs, factory overhead costs and non-production costs.
Analysis Of The Internal Control System Over Payroll And Wages At Pt.Roda Teknindo Purajayah Agustin, Ayu; Wagini, Wagini; Hidayah, Nenden Restu
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.v3i2.6528

Abstract

The payroll and wage accounting system needs to be carried out control activities to ensure that the implementation of the payroll and wage system runs according to established standards, including at PT. Roda Teknindo Purajaya. This company has implemented internal control over the payroll and wage system. The research objective is to determine the internal control system over the payroll and wage system at PT. Roda Teknindo Purajaya. This research includes comparative descriptive research, which describes the actual characteristics and conditions of a research object by comparing the internal control system over payroll and wages carried out at PT. Roda Teknindo Purajaya with Mulyadi's theory. Data is collected by documentation and interview methods, while data analysis uses comparative analysis. The results showed that the internal control system over payroll and wages at PT. Roda Teknindo Purajaya was in accordance with Mulyadi's theory. First organization, there has been a strict separation of functional responsibilities between the payroll maker function and the finance function. Second, the authorization system, the employee appointment letter is signed by the main director, in order to avoid paying salaries to fictitious employees, as well as changes in employee salaries, both due to changes in rank, changes in salary and wage rates, and additional families are always based on the director's decision letter. In addition to the separation of responsibilities, it is known that all documents used are always authorized by the authorized person. Third, the recording procedure has included salary and wage rates in the attendance card and is checked for accuracy by the bookkeeping department. Fourth, healthy practices, that supervision has been carried out, compared and verified against attendance cards and employee income tax calculations. Thus it can be conveyed that the internal control system over the payroll and wage system at PT. Roda Teknindo Purajaya is in accordance with the theory by Mulyadi.
The Influence of Financial Capabilities, Convenience and Security on the Behavior of Fund E-Wallet User Systems Zanroni, Kevin Deyan; Moiuque D , Eska Prima; Hidayah, Nenden Restu
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i1.2046

Abstract

The purpose of this research is to determine the influence of Brand The purpose of this research is to determine the influence of financial capability, convenience and security on the behavior of e-wallet fund users. This type of research is quantitative. The data collection method in this research used a questionnaire technique, with a sample of 130 respondents. The research results show that multiple linear regression Y = 21,295 + 0,140 X1 + 0,336 X2 + 0.123 X3 + 3,536. Where the coefficient is positive, meaning that there is a positive or unidirectional relationship between the variables financial capability (X1), convenience (X2) security (X3), the value is 0 (zero), on the behavior (Y) of the e-wallet user system and the value is 21,334. The results of the research show that the results of the research show that the financial capability test (XI) shows tcount 2,655 > ttable 1,978 and significance 0.000 < 0.05, so the results of the hypothesis Ha are accepted and Ho is rejected, meaning that financial capability has a positive and significant effect on user system decisions e -wallet funds. The results of the convenience test (X2) show that tcount is 6,262 > ttable 1,978 and the significance is 0.000 < 0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning that convenience has a positive and significant effect on the system decisions of fund e-wallet users. The results of the security test (X3) show tcount 2,517 > ttable 1,978 and significance 0,013 < 0,05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning that security has a positive and significant effect on system decisions for e-wallet fund users. Based on the comparison of the Fcount value with Ftable, the Fcount value is greater than the Ftable value, namely 18,608 > 2,44, so it is concluded that accepting the hypothesis, meaning that there is a simultaneous influence between the allegations proposed in this F test is "there is an influence of financial capability (X1), convenience ( X2) security (X3), on the behavior (Y) decisions of the fund e-wallet user system. This can be seen at the significance level of 0,000 <0,05..
Pengenalan Aplikasi Si Apik Bagi Umkm Warung Manisan Pak Agung Hidayah, Nenden Restu; Susena, Karona Cahya; Rahayu, Hesti Riski; Astiana, Cemas
Jurnal Dehasen Untuk Negeri Vol 4 No 1 (2025): Januari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdun.v4i1.7711

Abstract

Si Apik application is a digital innovation designed to facilitate the management of micro, small, and medium enterprises (MSMEs). This journal discusses the implementation and impact of using the Si Apik application at Warung Manisan Pak Agung, an MSME engaged in the sale of traditional sweets. This study uses qualitative methods, involving in-depth interviews with the owner and customers, as well as direct observation of the store's operations. The results of the study show that the use of the Si Apik application not only increases operational efficiency, such as stock management and transaction recording, but also has a positive impact on customer satisfaction through faster and more accurate services. These findings indicate the significant potential of the Si Apik application in supporting the digital transformation of other MSMEs in Indonesia.
Factors Affecting Taxpayer Compliance In Paying Motor Vehicle Tax (Pkb) At Samsat Bengkulu City Aprila, Izra Putri; Nasution, Suswati; Hidayah, Nenden Restu
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.v4i1.620

Abstract

The type of research used in this research is explanatory research. The aim of this research is to determine the effect of taxpayer income on taxpayer compliance in paying motor vehicle tax (PKB) in the Bengkulu City Samsat. The results of the research show that there is an influence of income (X1) on taxpayer compliance (Y) based on the results of the tcount test for the awareness variable (X2) which is 2.455, the tcount value when compared with ttable of 1.653 and tcount>ttable (2.455>1.653) with significant level is 0.001<0.05 then Ho is rejected and Ha is accepted. There is an influence of awareness (X2) on taxpayer compliance (Y) based on the results The tcount test for the awareness variable (X2) is 2.589. If the tcount value is compared with ttable of 1.653 and tcount>ttable (2.589>1.653) with a significant level of 0.003<0.05 then Ha is rejected and Ho is accepted. There is an influence on service quality (X3 ) towards taxpayer compliance (Y) based on the results of the t-count test for the awareness variable (X2) is 3.763, the t-count value If compared with ttable of 1.653 and tcount>ttable (3.763>1.653) with a significance level of 0.002<0.05 then Ha is rejected and Ho is accepted. The Ftable result is 2.95 because Fcount>Ftable (7.894>2.65) then Ha is accepted and Ho is rejected, meaning that the variables income (X1), awareness (X2) and service quality (X3) have a significant effect simultaneously or simultaneously on taxpayer compliance ( Y) The termination coefficient value of Adjusted R Square R2= 0.780. This value means that the independent variables together contribute 78% in influencing the dependent variable with medium criteria.
Analysis Of The Implementation Of Financial Reportsbased On Sak Of The Palm Oil Farmers Group Of Kud Sriwijaya Village Sp 3 Pelakat Tinggi Regency Of Musi Banyuasin South Sumatera Wahyuningsih, Tri; Herlin, Herlin; Hidayah, Nenden Restu
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.v4i1.7392

Abstract

Implementation of PSAK No. 201 Regarding the presentation of financial statements is a complete financial statement consisting of a statement of financial position, income statement, statement of changes in equity, cash flow statement, and notes to the financial statements. The purpose of implementing PSAK No. 201 financial in decision making is to provide detailed information and provide third party trust.The purpose of this study is to determine the analysis of the application of financial reports based on SAK of the KUD Sriwijaya oil palm farmer group, SP 3 Pelakat Tinggi Village, Musi Banyuasin Regency, South Sumatra Province which has been in accordance with Accounting standards. The method used in this study is a Descriptive Qualitative comparative approach. Data collection techniques used by the author are by conducting observations, interviews and documentation.The results of the study indicate that the analysis of the application of accounting standards for oil palm farmer groups in SP 3 Pelakat Tinggi Village, Musi Banyuasin Regency, South Sumatra Province from the results of this study indicate that the financial reports that have been applied/presented by the oil palm farmer groups in SP 3 Pelakat Tinggi Village, Musi Banyuasin Regency, South Sumatra Province are said to be inappropriate because only one component of the financial report, namely the financial position report, namely the balance sheet and profit and loss statement, the statement of changes in equity, and the statement of notes to the financial statements are not presented or applied, this is said to be inappropriate because of the lack of 4 components that are not presented with the accounting standards PSAK No. 201.
Analysis Of Financial Report Presentation Based On Emkm Sak (Case Study Of Akas Travel In Sukamerindu, Bengkulu City) Juanida, Erika; Soleh, Ahmad; Hidayah, Nenden Restu
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.v4i1.7425

Abstract

SAK EMKM is prepared to meet the financial reporting needs of micro, small, and medium entities. Law No. 20 of 2008 regarding Micro, Small, and Medium Enterprises can be used as a reference in defining and providing a quantitative range for EMKM. Accurate and transparentfinancial statement presentation is key to business success, especially for micro, small, and medium entities (UMKM). In this context, the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) are crucial. Financial reports provide information that describes the financial condition of a company, and this information can further illustrate the company's performance. Based on this description, running a business requires financial recording to see how far the business has developed. SAK EMKM is a simplified standard because it regulates general transactions conducted by EMKM, and its measurement basis purely uses historical costs, allowing EMKM to record their assets an liabilities at their acquisition costs. Travel Akas still records financial statements simply, only noting cash inflows and outflows. Given the owner's lack of understanding of SAK EMKM, some aspects still do not comply with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The type of research used is qualitative research. It is conducted in-depth through data collection. The research method is based on positivism, aiming to analyze and measure compliance or implementation of accounting standards based on numerical and statistical data. The research approach used is descriptive. This descriptive method analyzes and classifies: investigates, using documentation techniques, interviews, and observations, conducted at Travel Akas in Sukamerindu, Bengkulu City by analyzing, differentiating, selecting items for use, and regrouping them according to specific criteriaand seeking relationships to interpret their meanings. Financial statement presentation refers to the process of preparing and presenting accounting documents, including the balance sheet, income statement, and cash flow statement. The Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) are accounting guidelines established by the Indonesian Institute of Accountants to assist UMKM in preparing simple, transparent financial statements that comply with applicable accounting principles. The Travel Akas business operates in the tourism sector. The owner of this business is Mr. Ahmad Afsi, located in Sukamerindu, Bengkulu City. The Travel Akas business is classified as a service business as it provides transportation, accommodation, and travel experiences. The research findings indicate that the financial statements prepared by the Travel Akas business in Sukamerindu, Bengkulu City have included cash statements, income statements, and balance sheets. The financial information contains records of the company, both transaction records and cash, and financial statements processed over a specified period. The objective is to provide information regarding the financial position and performance to understand the health of the business's finances.
Co-Authors Ahmad Soleh Alfala, Dhika Alpino, Shendi Putra Amandari, Sevti Ameilia, Deva Ameilia Anggraini, Adinda Dewi Anisa, Rici Annisa, Okta Feranica Aprila, Izra Putri Ariantara, Yudi Arsita, Bella Astiana, Cemas Astuty, Kamelia Ayu Agustin Azuwandri, Azuwandri Cahya, Andika Concesa, Maria Dila, Viana Dona, Hesti Pestiko Efendi, Fithria Habib Eka Sari, Eka Galung, Mia Margareta Huta Hasibuan, Tania Hendriansyah, Weko Herliamida, Evi Herlin, Herlin Holiza, Nipa Hutagaol, Julianti Br Hutagaol Ida Anggriani Jayanti, Titin Dwi Juanida, Erika Karona Cahya Susena, Karona Cahya Kurniawan, Kimas Moiuque D , Eska Prima Monique, Eska Prima Nainggolan, Rico Hasudungan Nasution, Suswati Neri Susanti Nirta Vera Yustanti Nopentri, Elvemas Nurzam, Nurzam Ogriansyah, Gioni Pratiwi, Elisabeth Sekar Ambar Putri, Alda Ayu Rahayu, Hesti Riski Rahmadania, Della Rusminita, Esi Safitri, Latipah Nurma Sagita, Nabila Dayana Sahdiya, Beti Sai, Tunggalan Selsa Dlayorza Subhi, Ramadan Sulisti Afriani, Sulisti SURYANI, RENI Tambuan, Oscar Julius Gamaliel Tito Irwanto, Tito Tri Wahyuningsih Wagini Wagini, Wagini Wijaya, Ermy Wulandari, Melsa Yulita Sari Zanroni, Kevin Deyan