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The Influence Of Rewards And Punishment On The Performance Of Astra Credit Company ( ACC ) Bengkulu Office Employees Oktian, Bima Dwi; Afriani , Sulisti; Astuty , Kamelia
Jurnal Ekonomi, Manajemen, Akuntansi Vol. 1 No. 2 (2024): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jema.v1i2.468

Abstract

One of the strategies that must be implemented by the company is to increase the company's competitiveness, quality service to consumers and the competency of the company's human resources. Because of this, human resources are still the main focus for a company to continue to exist in this era of globalization. HR is a very important thing in an organization, because the success of an organization really depends on the quality and performance of the individuals in the organization. The purpose of this research is to determine the effect of rewards and punishment on employee performance at the Astra Credit Company ( ACC) Bengkulu office. In this research, the type of researcher using a quantitative research approach method is used to research a certain population or sample. The population in this study was all employees of the Astra Credit Company (ACC) Bengkulu office, totaling 50 employees.The results of the multiple linear regression analysis are Y = 10.611 + 0.390 X1 + 0.374 X2 +e. From the results of calculations using SPSS it can be seen that the coefficient of determination value of R square is 0.666. From the results of calculations using SPSS it can be seen that the coefficient of determination value of R square is 0.666. This means that the reward value (X1) and punishment value (X2) influence employee performance (Y) by 66.6% while the remaining 33.4% is influenced by other variables not examined in this research.
An Analysis Of Determination Of The Cost Of Production In Tempe Silvia Business In Semarang Urban Village Of Bengkulu City Ramadani, Viona; Afriani , Sulisti; Fitriano , Yun
Journal of Management, Economic, and Accounting Vol. 1 No. 2 (2022): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v1i2.10

Abstract

The problem that occurs in Tempe Silvia Business is that it is still wrong in calculating the cost of production because it does not take into account factory overhead costs such as water costs, electricity costs and telephone costs in calculating the cost of production. This study aims to find out how to calculate or determine the cost of production of tempe silvia in Semarang Urban Village of Bengkulu city. The method used is descriptive quantitative using the full costing method for calculating the cost of production and determining the selling price using the full cost pricing method. The results of this study indicate that the calculation of the cost of production carried out according to the tempe silvia business in 2018 was IDR 4,178, in 2019 it was IDR 4,189, in 2020 it was IDR 4,176, and in 2021 it was IDR 4,184, so that the profit earned in 2018 of Rp. 822 per pcs, in 2019 it was IDR 811 per pcs, in 2020 it was IDR 824 per pcs, and in 2021 it was IDR 816 per pcs, with an average profit of IDR 818.25. While the calculation of the cost of production uses the full costing method in 2018 it is Rp. 4,326, in 2019 it is Rp. 4,339, in 2020 it is Rp. 4,324, and in 2021 it is Rp. 4,333, so the profit earned in 2018 is Rp. 674 per pcs, in 2019 it was IDR 661 per pcs, in 2020 it was IDR 676 per pcs, and in 2021 it was IDR 667 per pcs, with an average profit of IDR 669.5. With a profit from determining the selling price of 15%. There is a difference between the calculation of the cost of production carried out by the tempe silvia business and the calculation of the cost of production using the full costing method in 2018 the difference is IDR 148, in 2019 the difference is IDR 150, in 2020 the difference is IDR 148, in 2021 the difference is IDR Rp. 149, the difference in this calculation is due to the calculations made by Tempe Silvia not taking into account factory overhead costs.
The Influence Of Lifestyle And Financial Literacy On The Use Of Digital Payment Among Students At Dehasen University Bengkulu Pratama, Yoga Anugra; Afriani , Sulisti; Febliansa , M Rahman
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.v5i1.998

Abstract

This study aims to determine the influence of lifestyle and financial literacy on the use of digital payment among students at Dehasen University Bengkulu. The background of this research is the rapid development of financial technology that encourages students to adopt cashless transactions. However, the lack of financial literacy has led many students to behave consumptively. This research employs a quantitative associative method with 110 student respondents selected using purposive sampling. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression with the help of SPSS software, including validity tests, reliability tests, classical assumption tests, t-test, F-test, and the coefficient of determination (R²). The results of the study show that lifestyle and financial literacy have a significant influence on the use of digital payment, both partially and simultaneously. The coefficient of determination (R²) value of 0.670 indicates that 67% of the variation in digital payment use can be explained by lifestyle and financial literacy, while the remaining 33% is influenced by other factors. These findings suggest that students with a higher level of financial literacy and a more productive lifestyle tend to use digital payment more wisely and efficiently. Therefore, improving financial literacy is essential to encourage responsible digital financial behavior among university students.