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Hidayah, Nenden Restu
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Analysis Of Drug Inventory Accounting Based On Psap No. 5 At Tungkal 1 Public Health Center, Pino Raya District Sagita, Nabila Dayana; Hidayah, Nenden Restu; Astuty, Kamelia
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jemba.v2i2.1036

Abstract

This study aims to analyze the implementation of drug inventory accounting based on PSAP No. 5 at Tungkal 1 Public Health Center, Pino Raya District. The research employed a descriptive qualitative method with data collected through observation, interviews, and documentation. The data were analyzed by comparing the accounting practices at the health center with the provisions of PSAP No. 5 regarding recognition, measurement, presentation, and disclosure of inventories. The results show that the implementation of drug inventory accounting at Tungkal 1 Health Center is partially in accordance with PSAP No. 5. The recognition process has been properly carried out when the drugs are received, but the measurement, presentation, and disclosure are not yet in accordance with the standard due to manual recording and the absence of value data. It is suggested that the health center adopt a computer-based accounting system to improve the accuracy and accountability of inventory management.
The Effect of Big Data Adoption on Regional Bank Profitability: Simulated Data in the Financial Planning Susena, Karona Cahya; Hidayah, Nenden Restu; Sukrisno
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4634

Abstract

Digital transformation, marked by the era of financial planning 5.0, presents both a challenge and an opportunity for regional banks. While large institutions rapidly adopt data-driven strategies, regional banks often lag due to resource constraints, potentially harming their profitability and competitiveness. This study examines the role of big data adoption within this modern framework to optimize the financial performance of regional banks. Using a quantitative approach with a multiple regression model, this research simulates data from ten regional banks to test the effects of big data adoption, operational efficiency, and risk management on two key profitability indicators: Return on assets and net interest margin. The analysis results show that big data adoption has a significant positive correlation with both profitability measures. In contrast, higher operational costs and increased non-performing loans negatively affect bank profitability. These findings demonstrate that strategic investment in data technology, when integrated with efforts to improve operational governance and human resource capabilities, can be a crucial lever for enhancing the financial performance and sustainability of regional banks in the digital age.  
The Influence Of Work Discipline, Work Motivation, And Job Satisfaction On The Performance Of Village Office Employees In Seluma Sub-District, Seluma Regency Jekzen, Beni; Anggriani, Ida; Hidayah, Nenden Restu
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 2 No. 2 (2026): Februari
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v2i2.473

Abstract

Employee performance is one of the important elements in an organization's success, especially in the context of public service that directly interacts with the community. Therefore, to achieve optimal performance, attention must be given to several influencing factors, such as work discipline, work motivation, and job satisfaction. The purpose of this study is to determine the Influence of Work Discipline, Work Motivation, and Job Satisfaction on the Performance of Village Office Employees in Seluma District, Seluma Regency. The data collection method in this study used a questionnaire technique, with a sample of 70 respondents. The results of the study show that the multiple linear regression equation is Y =-2.812 + 0.372X₁ + 0.511X₂ + 0.186X₃ + 1.495. The positive coefficients indicate a positive or unidirectional relationship between Work Discipline (X₁), Work Motivation (X₂), and Job Satisfaction (X₃) on Employee Performance (Y) in the village offices of Seluma Sub-District, Seluma Regency. The test results for work discipline (X₁) show a t-value of 2.704 > 1.668 and a significance level of 0.009 < 0.05, indicating that Hₐ is accepted and H₀ is rejected. This means that work discipline (X₁) has a positive and significant effect on employee performance. The test results for work motivation (X₂) show a t-value of 3.763 > 1.668 and a significance level of 0.000 < 0.05, indicating that Hₐ is accepted and H₀ is rejected, meaning that work motivation (X₂) has a positive and significant effect on employee performance. The test results for job satisfaction (X₃) show a t-value of 3.113 > 1.668 and a significance level of 0.003 < 0.05, indicating that Hₐ is accepted and H₀ is rejected, meaning that job satisfaction (X₃) has a positive and significant effect on employee performance. Based on the comparison of the F-count and the F-table value, Fcount is greater than Ftable (39.588 >2.51), leading to the conclusion that the hypothesis is accepted. This indicates a simultaneous effect of work discipline (X₁), work motivation (X₂), and job satisfaction (X₃) on employee performance (Y) in the village offices of Seluma Sub-District, Seluma Regency, as reflected in the significance level of 0.000 < 0.05.
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 Damarsiwi, Eska Prima Monique 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 Jekzen, Beni Juanida, Erika Karona Cahya Susena, Karona Cahya Kurniawan, Kimas Moiuque D , 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 SUKRISNO 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