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Journal : Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review

 1 
Analysis of the Application of PSAK No.45 Concerning Financial Reporting of Non-Profit Organizations in Achieving Transparency and Accountability (Case Study of At-Taqwa Great Mosque, Miftahul Jannah Mosque, Annasuha Mosque, Baitul Atieq Mosque, and Bengk Deva Asmarita; Wagini Wagini; Rina Trisna Yanti
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 2 No. 2 (2022): Desember
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v2i2.1065

Abstract

This study aims to analyze the application of PSAK 45 concerning financial reporting of non-profit organizations in achieving transparency and accountability (Case Study at At-Taqwa Great Mosque, Miftahul Jannah Mosque, Annasuha Mosque, Baitul Atieq Mosque, and An-Nur Mosque in Bengkulu City). The data analysis used is descriptive comparative, namely a research method that compares a theory that applies to events that occur in the field. The results of this study indicate that these mosques in particular have not made financial reports in accordance with PASK No. 45, but in the financial reports, At-Taqwa Great Mosque has implemented PSAK 45 even though it is only 55.55%, Miftahul Jannah Mosque, Annasuha Mosque, Baitul Atieq Mosque and Majid An-Nur have implemented PSAK 45 even though it is only 50%. While for the transparency and accountability as a whole the five mosques have been transparent and accountable in their financial reports.
Analysis of the Application of PSAK No.45 Concerning Financial Reporting of Non-Profit Organizations in Achieving Transparency and Accountability (Case Study of At-Taqwa Great Mosque, Miftahul Jannah Mosque, Annasuha Mosque, Baitul Atieq Mosque, and Bengk Deva Asmarita; Wagini Wagini; Rina Trisna Yanti
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 2 No. 2 (2022): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v2i2.1065

Abstract

This study aims to analyze the application of PSAK 45 concerning financial reporting of non-profit organizations in achieving transparency and accountability (Case Study at At-Taqwa Great Mosque, Miftahul Jannah Mosque, Annasuha Mosque, Baitul Atieq Mosque, and An-Nur Mosque in Bengkulu City). The data analysis used is descriptive comparative, namely a research method that compares a theory that applies to events that occur in the field. The results of this study indicate that these mosques in particular have not made financial reports in accordance with PASK No. 45, but in the financial reports, At-Taqwa Great Mosque has implemented PSAK 45 even though it is only 55.55%, Miftahul Jannah Mosque, Annasuha Mosque, Baitul Atieq Mosque and Majid An-Nur have implemented PSAK 45 even though it is only 50%. While for the transparency and accountability as a whole the five mosques have been transparent and accountable in their financial reports.
An Analysis Of Internal Control System Of Merchandise Inventory At Toko Saga Motor Panorama In Bengkulu City Titin Dwi Jayanti; Karona Cahya Susena; Wagini Wagini
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i2.1433

Abstract

This study aims is to find out whether the analysis of the internal control system for merchandise inventory at Toko Saga Motor Panorama in Bengkulu City is in accordance with the control system according to Mulyadi (2016: 488). The theory associated with the title explained is the internal assessment system. Toko Saga Motor Panorama in Bengkulu City, carries out cash and credit sales as an effort to attract as many customers as possible to Toko Saga Motor Panorama in Bengkulu City. This research is a type of descriptive research. The data collection method was carried out by observation, interviews and documentation obtained Toko Saga Motor Panorama in Bengkulu City. The results of this research show that the internal assessment system for merchandise inventory at Toko Saga Motor Panorama in Bengkulu City is not in accordance with the control system according to Mulyadi (2016: 488) so it can be said that it has not been carried out effectively. This can be seen from Toko Saga Motor Panorama in Bengkulu City which does not have its own control system and does not have adequate storage and there are no operations in the organizational structure at Toko Saga Motor Panorama in Bengkulu City because it is only carried out by two people who run all the divisions. In determining the inventory valuation method, the company uses the LIFO method because the last item will be the cost of goods sold. This will provide greater profits compared to the FIFO method.
Analysis Of Calculation Of Cost Of Cost Of Production (Hpp) In The Dusun Coffee Business In Talang Benuang Air Periukan District, Seluma District Willy Agustina; Ida Anggriani; Wagini Wagini
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i2.1485

Abstract

The aim of the research is to analyze the calculation of the cost of production (HPP) at the Dusun Coffee Business in Talang Benuang, Air Periukan District, Seluma Regency. The analytical method used in this research is the comparative descriptive method. Based on the calculation of the cost of production carried out by Dusun Coffee Business in Talang Benuang, Air Periukan District, Seluma Regency, the cost of production of ground coffee per pack of 250 gr is IDR. 15.263.-. and determining the selling price based on the market price, namely IDR. 25,000 so that the profit obtained is Rp. 9,737 per pack. Based on the full costing method, the basic production price for ground coffee per bag is Rp. 20,133,-. By setting the selling price at 25% of the cost of production, the total selling price of ground coffee per pack is IDR. 25,000,- so that the profit obtained is Rp. 4,876 per pack. There is a difference in the calculation of the cost of production between the company's calculation and the full costing method. The company method only calculates the costs of raw materials and auxiliary materials, while the full costing method performs more detailed calculations by calculating all cost components, namely raw material costs, labor costs, factory overhead costs and non-production costs.
The Influence Of Price, Product Quality And Brand Image On Purchasing Decisions Purchase Of Bimoli Cooking Oil In The City Of Bengkulu Arzil Azizah Saputra; Oni Yulianti; Wagini Wagini
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i2.1507

Abstract

This study aims to determine the effects of price, product quality and brand image on purchasing decisions for Bimoli Cooking Oil in Bengkulu City. Based on the research results, the sample obtained in this research was 110 using the random sampling method. Based on the results of the multiple linear regression research, it showed that Y=63,893 + 0, 289 + -0, 345 + 0, 107 + 8, 158 which proves that price, product quality and brand image have a positive influence on purchasing decisions for Bimoli Cooking Oil in Bengkulu City. The results of the T test show that the price has T count> T table (1.659 > 2.556) and a significance value of 0.012 < 0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, which means that price has a positive and significant effect on purchasing decisions for Bimoli Cooking Oil in Bengkulu city. Product Quality Test Results (X2) show tcount 3.739 > ttable 1.659 and significant 0.000 < 0.05. Therefore, the results of the Ha hypothesis are accepted and Ho is rejected, meaning that product quality has a positive effect on the purchasing decisions for Bimoli Cooking Oil in Bengkulu City, and the results of the Brand Image Test (X3) show tcount1.081>ttable 1.659 and significant 0.282>0.05, therefore the results of the Ha hypothes is rejected and Ho accepted, meaning that Brand Image has no significant influence the purchasing decisions for Bimoli Cooking Oil in Bengkulu City. Thus, the F test shows that the results of comparing the Fcount value with Ftable means that the Fcount value is greater than Ftable, namely 5.875 > 2.69, so it can be concluded that the hypothesis is accepted, meaning there is a simultaneous influence between Price (X1), Product Quality (X2) and Brand Image (X3) on purchasing decision variable (Y), this can be seen at the significance level of 0.001 < 0.05.
Analysis Of Village Government Transparency In Managing Village Funds In Telaga Dalam Village, Pino Raya District, South Bengkulu Regency Wince Anisa Fitri; Wagini Wagini; Nenden Restu Hidayah
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i2.1534

Abstract

The aim of the research is to find out how transparent the government is in managing Village Funds in Telaga Dalam Village, Pino Raya District, South Bengkulu Regency in 2022. This type of research uses descriptive qualitative research methods because the topic in this research is a topic that needs to be explored. Based on the results of the interviews presented in table 1, the transparency stage has been fully implemented in Telaga Dalam Village, Pinang Raya sub-district, South Bengkulu district and there is a notice board regarding the activities that will be carried out. Realization reports and APBD implementation reports have been informed to the public verbally and in writing and there is also media. information that is easily accessible to the public, such as notice boards, this is shown by a total of 100% answering accordingly. Based on Christian indicators regulated in Law No. 14 of 2008 and government regulation No. 60 of 2014, the government of Telaga Dalam Village, Pino Raya District, South Bengkulu Regency is transparent and in accordance with the legislation which is carried out with transparency by involving the community.
Co-Authors Abdul Rahman Agung Rahmat Ilahi Agustatulim Agustatulim Agustina Agustina Al Munif Andy Mulyana Arzil azizah saputra Dara Andalas Deva Asmarita Dewi Harweni Echa Gunawan Elsi Apriliani Eska Prima Monique Damarsiwi Eska Prima Monique Damarsiwi Gayatri, Ida Ayu Made Er Meytha Ida Anggriani Ida Ayu Made Er Maytha Gayatri Ida Ayu Made Er Metha Gayatri Ida Ayu Made Ermeytha G Ishmatun Nihayah Iswidana Utama Putra Junaidah Junaidah Karona Cahya Susena, Karona Cahya Kresnawati Kresnawati Nenden Restu Hidayah Nenden Restu Hidayah Nengsih, Mimi Kurnia Neri Susanti Nia Indriasari Nia Indriasari Oni Yulianti Oni Yulianti Rina Trisna Yanti Rusman Adinata Sadad Radansyah Sulisti Afriani Suswati Nasution Suwarni Suwarni Titin Dwi Jayanti Tito Irwanto Tito Irwanto Tri Febrina Tri Febrina Tri Wahyu Ningsih Ulfatun Hasanah Willy Agustina Wince Anisa Fitri Windiana Hastuti Wyke Gualiani P.N Yesi Indian Ariska Yun Fitriano Yunita Martina Zahrah Indah Ferina Zelinda Prasentia