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All Journal JOURNAL OF SCIENCE AND SOCIAL RESEARCH Jurnal Dehasen Untuk Negeri Jurnal Dehasen Mengabdi Journal of Management, Economic, and Accounting Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Jurnal Gotong Royong Jurnal Pakar Manajemen Journal of Accounting and Management (JAM) Jurnal Ekonomi Islam, Akuntansi, dan Manajemen
Harwini, Dewi
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Analysis Of Factors Affecting Accounting Students' Interest In Pursuing A Career As A Public Accountant Penola, Yola; Wagini, Wagini; Harwini, Dewi
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 2 No. 1 (2025): November
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v2i1.429

Abstract

The purpose of this study was to analyze the factors that influence accounting students’ interest in pursuing a career as a public accountant at Dehasen University, Bengkulu. The study specifically examined the effects of three independent variables—financial rewards, work environment, and professional recognition—on students’ career interest. A quantitative research method with a multiple linear regression approach was employed. The data were obtained from 100 active accounting students from the 2022–2024 cohorts, selected using probability sampling based on the Slovin formula. The data collection instrument was a structured questionnaire that had been tested for validity and reliability. Statistical analysis was conducted using SPSS version 23, including tests of validity, reliability, classical assumptions, and hypothesis testing through t-tests and F-tests to determine both partial and simultaneous effects of the independent variables. The results showed that financial rewards, work environment, and professional recognition each had a positive and significant influence on accounting students’ interest in becoming public accountants. Among these factors, professional recognition emerged as the most dominant variable affecting students’ interest. Simultaneously, all three variables significantly influenced career interest, as indicated by an F-value of 21.268 with a significance level of 0.000. The coefficient of determination (R²) was 0.399, meaning that 39.9% of students’ career interest could be explained by the three factors, while the remaining 60.1% was influenced by other variables not examined in this study. These findings suggest that universities should enhance academic activities that promote student professionalism, while public accounting firms should provide supportive work environments and fair compensation to attract future professionals in the accounting field.
The Effect Of Investment Knowledge And Investment Risk On Investment Interest In The Capital Market Among The Community Of Bengkulu Selatan Regency Fadila, Ayu; Soleh , Ahmad; Harwini, Dewi
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.v2i2.1012

Abstract

Investment is a way to boost the economy and welfare of a nation's people, including Indonesia. Someone who has invested means that they have prepared for their future and are ready to face emergencies.This research employs an explanatory research design with a quantitative approach. The population of this study consists of 370 households in Manna City, with a total sample of 78 respondents determined using the Slovin formula and the accidental sampling technique. Data were collected through observation, questionnaires, and literature study. The research instruments were tested using validity and reliability tests to ensure accuracy and consistency. Data analysis was carried out using SPSS version 25, including classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation tests), multiple linear regression analysis, t-test (partial), F-test (simultaneous), and the coefficient of determination (R²). The results indicate that: (1) Investment knowledge (X₁) has a positive and significant effect on investment interest among the community of Bengkulu Selatan Regency, with a t-count value of 3.719 > t-table value of 1.665 and a significance value of 0.000 < 0.05. (2) Investment risk (X₂) also has a positive and significant effect on investment interest, with a t-count value of 8.116 > t-table value of 1.665 and a significance value of 0.000 < 0.05. (3) Simultaneously, both independent variables have a significant effect on the dependent variable, with an F-count value of 331.108 > F-table value of 3.12 and a significance value of < 0.05. The coefficient of determination (R²) is 0.896, which means that investment knowledge and investment risk together contribute 89.6% to investment interest among the community.
The Effect Of Financial Literacy And Government Support On The Sustainability Of Msmes In Bengkulu City Yolanda, Dwi; Made E.G., Ida Ayu; Harwini, Dewi
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.v2i2.1015

Abstract

This study aims to determine the influence of financial literacy and government support on the sustainability of MSMEs in Bengkulu City. The research method used is a quantitative approach with an associative type of research. Data were collected through questionnaires distributed to MSME actors in Bengkulu City. The sampling technique used was purposive sampling, while the data were analyzed using simple linear regression analysis with the help of SPSS software to examine the effect of the financial literacy variable (X) on MSME financial management (Y). Based on the results of the research and data analysis conducted, it can be concluded that financial literacy and government support influence the sustainability of MSMEs in the Bengkulu City community. Partially, financial literacy (X1) has a significant effect on MSME sustainability, while government support (X2) does not have a significant effect. Simultaneously, both variables have a significant influence on MSME sustainability with a contribution of 65%. The regression equation obtained is Y = 20.447 + 0.386X1 + 0.190X2, indicating that an increase in financial literacy and government support tends to enhance the sustainability of MSMEs in Bengkulu City.
Analysis Of Raw Material Inventory Control For Production At Pentol Bakso Bapak Rizki Business In Panorama Market Bengkulu City Fadila, Mawar; Herlin, Herlin; Harwini, Dewi
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.v2i2.1039

Abstract

This research was conducted with the primary objective of analyzing and evaluating the existing raw material inventory control policy at Pentol Bakso Bapak Rizki Business, and subsequently formulating an optimal inventory policy to minimize total costs. The study employed a descriptive quantitative approach through a case study methodology. Data concerning ordering costs, carrying costs, and annual raw material usage were collected via interviews and documentation, then quantitatively analyzed by applying the Economic Order Quantity (EOQ), Safety Stock (SS), and Re Order Point (ROP) methods to measure the efficiency of the current policy against the recommended optimal policy. The analysis results indicate that the inventory policy currently implemented by the business, with an ordering frequency of 48 times per year, incurs a total annual inventory cost of Rp 26,140,042. Based on the EOQ calculation, the optimal order quantity is determined to be 147 kg per order, with a significantly reduced recommended ordering frequency of 6 times per year. The adoption of this method successfully lowers the total inventory cost to Rp 25,233,452, yielding a potential cost saving of Rp 906,590 annually. Furthermore, the calculated Safety Stock of 6 kg and a Re Order Point at the 9 kg level provide robust guidelines for the business to ensure uninterrupted production flow and minimize the risk of raw material shortages.
Analysis Of The Business Feasibility Studi Of The Eldest Putri Cracker Factory In Mundam Marap Village, Mukomuko Regency Novita, Meta; Irwanto, Tito; Harwini, Dewi
Journal of Management, Economic, and Accounting Vol. 5 No. 1 (2026): January
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i1.993

Abstract

This study aims to determine the amount of cost, income, profit, and the level of business feasibility of the cracker production, as well as to identify the problems faced in managing the business. According to Kasmir and Jakfar, a feasibility study is essential to assess the extent to which a business can provide benefits to investors and related stakeholders. A feasibility study is a crucial stage that cannot be overlooked, as it serves to compare the costs incurred with the benefits obtained. This research employs a qualitative descriptive method with an approach based on actual field conditions. Data were collected through observation and interviews. The financial aspect analysis was conducted using the Payback Period (PP), Net Present Value (NPV), Internal Rate of Return (IRR), and Profitability Index (PI) methods. The object of this study is the Putri Sulung Cracker Factory, established in 2009 by Mr. Sudarso and managed independently without involving employees. The main objective of establishing this business was to support the family’s economy and take advantage of market opportunities for traditional snack products. The analysis results show that the PP value in 2023 was 3.753 years and decreased to 2.496 years in 2024, indicating that the investment return period is relatively long. The NPV value was IDR 230,516,003 (positive), PI was 7.683, and IRR reached 15.02. These three indicators demonstrate that the business provides benefits to investors and has growth potential. Based on these results, it can be concluded that the Putri Sulung Cracker Factory business is feasible to operate and has a high potential for financial profitability.
Financial Independence Ratio Analysis Of The Regional Government Apbd Of Seluma Regency Martika, Rengga; Susanti, Neri; Harwini, Dewi
Journal of Management, Economic, and Accounting Vol. 5 No. 1 (2026): January
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i1.1037

Abstract

The purpose of this study is to determine the Financial Independence Ratio, Efficiency Ratio, and Effectiveness Ratio of the Seluma Regency Regional Government's Regional Budget (APBD). The method used in this study is quantitative, by looking at the financial independence ratio, efficiency ratio, and effectiveness ratio of the Seluma Regency Government's Regional Budget (APBD) for the 2020-2024 period. The results show that the financial independence ratio related to Local Own-Source Revenue (PAD) for the years 2020–2024 has an average value of 71.99%, which is considered less effective. Meanwhile, transfers from the central government show an average value of 97.99%, which is considered effective. The results of the efficiency ratio calculation for the average total regional expenditure of the Seluma Regency Government from 2020 to 2024 amount to 93.40%, which is considered less efficient. Likewise, the average regional revenue of the Seluma Regency Government during the same period is 96.61%, also categorized as less efficient. Furthermore, the effectiveness ratio, based on the average calculation of the achievement of PAD goals and objectives from 2020 to 2024, is 62.45%, which is considered less effective. In contrast, the calculation of total regional expenditure shows an average of 96.61%, which is categorized as effective.
Analysis Of Factors Affecting Purchase Decisions At Kopi Janji Jiwa Bengkulu Ardiansyah, Rivaldo Dwi; Susanti, Neri; Harwini, Dewi
Jurnal Pakar Manajemen Vol. 2 No. 2 (2026): Maret
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jpm.v2i2.478

Abstract

This study examines the factors influencing purchasing decisions at Kopi Janji Jiwa Bengkulu. The background is the significant development of the contemporary coffee industry and the high interest of the younger generation in coffee as part of a lifestyle. The study focuses on the variables of product quality, price, promotion, and service as factors suspected to influence purchasing decisions. This study aims to identify and analyze the partial and simultaneous influence of these four variables on consumer purchasing decisions at Kopi Janji Jiwa Bengkulu. The study used a quantitative method with a survey approach and data collection through a questionnaire with a Likert scale. The study population was Kopi Janji Jiwa consumers in Bengkulu with a sample of 100 respondents taken by purposive sampling. Data were analyzed using multiple linear regression with the help of SPSS version 26 to test the influence of product quality, price, promotion, and service variables on purchasing decisions. Product quality has a significant positive effect on purchasing decisions with a regression coefficient of 0.122 and a significance of 0.050. Consumers are more likely to buy coffee products with good quality including performance, taste durability, complete features, and reliability. Price has a significant negative effect (coefficient -0.377, p = 0.003). Promotion has a significant positive effect (coefficient 0.493, p=0.000). Service also has a significant positive effect (coefficient 0.496, p=0.000). Simultaneously, these four variables significantly influence purchasing decisions with a calculated F value of 108.064 (p=0.000) and a determination coefficient R² of 0.812, meaning that 81.2% of the variation in purchasing decisions can be explained by these factors.
Co-Authors Abdul Rahman Abi, Yudi Irawan Agustin, Revalinda Ahmad Soleh Aji Sudarsono Aliano, Dio Ardiansyah, Rivaldo Dwi Ariska, Yesi Indian Cantika, Yella Damarsiwi, Eska Prima Monique Deti Karmanita Dila, Viana Fadila, Ayu Fadila, Mawar Feri Hari Utami, Feri Hari Fitri, Henny Desfijar Fitriano, Yun Herlin, Herlin Kresnawati, Kresnawati Made E.G., Ida Ayu Martika, Rengga Nasution, Suswati Neri Susanti Novita, Meta Oktaviani, Dytha Penola, Yola Prahasti, Prahasti Putra, Iswidana Utama Putri, Lydia Gustina Putri, Pongki Resmala Sakina, Nabilla Dwi Subhi, Ramadan Syahputra, Paldi Awan Tambunan, Denis Ryanto Tambunan, Dennis Rydarto Tawakal, Anzori Tito Irwanto, Tito Wagini Wagini, Wagini Yolanda, Dwi Yulianti , Oni Yulianti, Oni Yulyanti, Oni