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Analisis Harga Pokok Penjualan Pada Pabrik Tahu Hidayah Di Kota Bengkulu Tri Wahyu Ningsih; Wagini Wagini; Iswidana Utama Putra
Jurnal Multidisiplin Dehasen (MUDE) Vol 2 No 1 (2023): Januari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/mude.v2i1.3667

Abstract

The purpose of this study was to analyze the cost of goods sold arising from the calculation of the cost of goods manufactured by the traditional system used by Hidayah tofu factory and the basis for calculating the cost of goods manufactured by the Activity Based Costing system that the researcher implemented.The type of research used in this research is quantitative descriptive research. Where the data was obtained from interviews with Hidayah tofu owners and then implemented using the traditional methods used by the factory and the Activity Based Costing method to determine the cost of good sold from the two methods.The results of the analysis using the traditional method of cost of good sold for fried tofu products is Rp. 283,300,000.00, which is lower than the Activity Based Costing method. Meanwhile, the cost of good sold for white tofu products is IDR 138,000,000.00, which is lower than the Activity Based Costing method. Whereas in the Activity Based Costing method the cost of good sold for fried tofu products is IDR 285,837,500.00 higher than the traditional method. Meanwhile, the cost of good sold for white tofu products is IDR 140,536,760.00 higher than the traditional method. This shows that calculations using the Activity Based Costing method are more accurate than traditional methods. Because in the Activity Based Costing method all costs incurred in production activities are included in the calculation component, namely the cost of depreciation of factory machine assets.
IMPLEMENTATION OF THE YANBU'A METHOD TO INCREASING ELOQUENCE RECITING AL-QUR'AN SANTRI TPQ FATCHUL ULUM PACET Ishmatun Nihayah; Wagini Wagini
Dirosatuna: Journal of Islamic Studies Vol 5 No 2 (2022): Islamic Education and Behaviour
Publisher : Institute of Research and Community Service, Institute of Pesantren Kiyai Haji Abdul Chalim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/drstn.v5i2.3344

Abstract

Abstract The purpose of this article is to describe the planning, implementation, and evaluation of the Yanbu'a Method at TPQ Fatchul Ulum Pacet. This article uses a type of qualitative research with a case study approach. For data collection, researchers used observations, interviews, and documentation techniques. This study obtained the following results: 1) general learning planning a) Class classification. b) Selection test. c) Teacher training and determination. d) Schedule creation. e) Procurement of learning tools and media. f) Material preparation. g) Giving evaluation. 2) Implementing the Yanbu'a method in improving the fluency of reading the Qur'an of students at TPQ Fatchul Ulum Pacet a) Consists of three stages, namely pre-instructional, instructional and closing or assessment b) Using the classical system, individual reading, and classical reading system. Evaluation of the implementation of the Yanbu'a method in improving the fluency of reading the Qur'an of students at TPQ Fatchul Ulum; a) The page increase test. b) Volume increase test. c) Imtihan Niha'iy.
Pelatihan Pemanfaatan Media Sosial Untuk Mengenalkan Wisata Air Terjun Desa Belitar Seberang, Kecamatan Sindang Kelingi,Kabupaten Rejang Lebong wagini wagini; Suwarni Suwarni; Tito Irwanto; Dewi Harweni; Zelinda Prasentia
Jurnal Dehasen Untuk Negeri Vol 2 No 2 (2023): Juli
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdun.v2i2.4311

Abstract

Belitar Seberang Village is one of the villages that has a tourist object that has been recognized by the wider community, where Belitar Seberang Village has a very nice and unspoiled Waterfall. There are many waterfalls owned by Belitar Seberang Village and the most famous are Tri Sakti Waterfall and Puspa Dewi Waterfall. The use of social media for the development and promotion of tourism destinations is being carried out by the people of Indonesia, both from the government and the private sector. Belitar Seberang Village is no exception, which uses social media to introduce Waterfall tourism to the wider community, both local, national and foreign.This service focuses on the application of social media as an effort to introduce the Belitar Seberang Village waterfall tour. The goal is to find out how people use social media to market waterfall tourism in Belitar Seberang Village. There are quite a lot of tourism potentials in Belitar Seberang Village. the use of social media empirically can improve the welfare of the people of Belitar Seberang Village. And social media really helps the community and village officials to get to know more about and improve the quality and quantity in introducing tourism in Belitar Seberang Village, Sidang Kelingi District, Rejang Lebong Regency.
Pemanfaatan Online Travel Agency (OTA) di Indonesia Andy Mulyana; Ida ayu Made Er Meytha Gayatri; Wagini Wagini
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.3776

Abstract

The purpose of this research is to find out the use of online travel agencies (OTA) in Indonesia. This article is based on a cross-sectional study because the target population of this study includes all Indonesian customers who use OTAs for travel bookings. Sampling through convenience sampling was used to select the sample because the customers are spread across the country, which makes it very difficult to communicate with each customer individually. The method for determining the number of research samples using SEM for data analysis is the number of items in the questionnaire multiplied by 10 cases. Since this study has four variables with six items for each variable, the maximum sample size that should be used is 24 x 10 = 240. Therefore, a sample size of 126 would be suitable for this study. Data collection was carried out using an online questionnaire. The analysis consisted of descriptive analysis and verification analysis using structural equation modeling (SEM) analysis using LISREL version 8.70 software. This analysis is used to calculate the utilization of online travel agencies (OTA) in Indonesia. The results of the statistical hypothesis, Service Quality has a positive but not significant effect on Customer Satisfaction. Brand image has a positive and significant effect on customer satisfaction. Service Quality has a positive and significant effect on Customer Loyalty. Brand image has a positive and significant effect on customer loyalty. Customer satisfaction has a positive and significant effect on customer loyalty
The Effect Of Financial Literacy And Lifestyle On Employee Financial Management At Regional Secretariat, Lebong District Rusman Adinata; Karona Cahya Susena; Wagini Wagini
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 2 No 2 (2023): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v2i2.4380

Abstract

The purpose of this study was to determine the effect of financial literacy and lifestyle on employee financial management at the Regional Secretariat of Lebong Regency. The sample in this study was 79 employees at the Regional Secretariat of Lebong Regency who had become civil servants. Data collection using a questionnaire and the method of analysis used is multiple linear regression, determination test and hypothesis testing.The multiple regression results show a positive direction of regression with the equation Y = 8.445 + 0.239X1 + 0.227 X2. Financial literacy has a significant influence on employee financial management at the Regional Secretariat of Lebong Regency because a significant value of 0.013 is smaller than 0.05. This illustrates that as financial literacy increases, employee financial management will also increase. Lifestyle has a significant influence on employee financial management at the Regional Secretariat of Lebong Regency because a significant value of 0.000 is less than 0.05. This illustrates that as lifestyle increases, employee financial management will also increase. Financial literacy and lifestyle have a significant simultaneous influence on employee financial management at the Regional Secretariat of Lebong Regency because a significant value of 0.000 is less than 0.05.
Effect Of Service Quality And Product Quality Of Electronic-Based Applications (Bsi Mobile) On Customer Satisfaction At Pt Bank Syariah Indonesia Tbk KC Bengkulu S. Parman 2 Agustatulim Agustatulim; Wagini Wagini; Suswati Nasution
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 2 No 2 (2023): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v2i2.4544

Abstract

Service quality and product quality based on electronic applications (BSI Mobile) are expected to affect customer satisfaction at PT. Bank Syariah Indonesia TBK KC Bengkulu S. Parman 2, where the BSI Mobile product was created to facilitate customers in transacting, so that customers wherever and whenever they are can transact and manage their finances easily. The purpose of this study was to find the effect of service quality and product quality on customer satisfaction at PT. Bank Syariah Indonesia KC Bengkulu S. Parman 2. The sample in this study was 100 customers who had used BSI Mobile products. Collecting data using a questionnaire and the analysis method used is multiple linear regression, validity test, reliability test, simultaneous f test, coefficient of determination and hypothesis testing using t test. The results of the regression equation are Y=3.522+0.455X1+ 0.319X2 b0= indicating the number 3.522, which means that if all the independent variables, namely service quality and product quality, are constant, the number of the dependent variable shows the number 35.2% as the result value of the dependent variable so that it can determine customer satisfaction. .0.455X1 = value 0.455 and 0.319X2 = value 0.319 is a value that indicates that service quality (X1) and product quality (X2) have a positive effect on customer satisfaction (Y), so that each additional 1% of respondents' responses about service quality and quality the product will affect the variable (Y) namely customer satisfaction with a value of 4.55% and 3.19%. The hypothesis in this study is accepted because the value of t arithmetic > t table, the independent variable (Service Quality and Product Quality) partially affects the dependent variable (Customer Satisfaction). Keywords: Service quality, Product quality, BSI Mobile, Customer Satisfaction
Profit Planning Analysis Of Business To Know The Source Of Mulya Bengkulu City Agustina Agustina; Wagini Wagini; Tito Irwanto
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 4 (2022): Oktober
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i4.968

Abstract

The purpose of this research is to find out how to plan the profitability of the Tahu Sumber Mulya business in Bengkulu City. This type of research involves collecting data through surveys or interviews. The analytical method used in this study is the calculation of Break Even Point, Profit Contribution, Contribution Ratio, Margin of Safety, Company Profit Level, and Company Profit Level. The results show that the Break Even Point (BEP) was achieved at a sales volume of 3,735 units in October 2021. If you donated 42% of your earnings to charity in the last year, your donation would be $99,907.50. The level of safety or Margin of Safety is 1.76%. The company has made a profit of Rp. 2426250.
Murabahah Financing Analysis for Civil Servants at PT. BPRS Fadhilah Bengkulu City Elsi Apriliani; Wagini Wagini; Abdul Rahman
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 4 (2022): Oktober
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i4.1024

Abstract

The purpose of this study was to determine the implementation of murabahah financing for civil servants at PT. BPRS Fadhilah Bengkulu City is in accordance with the Statement of Financial Accounting Standards (PSAK) Number 102. Based on the results of the analysis of murabahah financing for Civil Servants (PNS) at BPRS Fadhilah Bengkulu it is very good and in accordance with PSAK 102. From the above discussion, we can see that murabahah financing creates buying and selling transactions in which the bank mentions the amount of profit. Murabahah financing will also provide awareness about the selling price, namely the bank's purchase price from the supplier plus profits, in banking murabahah financing also affects it in the sense that murabahah is usually carried out by means of installment payments (bi tsaman ajil). In this transaction, the goods are delivered immediately after the contract, while the payment is made on a deferred basis. Based on the results of this study, it can be concluded that BPRS Fadhilah Bengkulu is very good and in accordance with PSAK 102. From the above discussion we can see that both recognition and measurement, presentation and disclosure are almost in accordance with PSAK No. 102
ELECTRONIC WORTH OF MOUTH AND DESTINATION IMAGE AND IT’S AFFECTS ON VISITING TOURISTS DECISION IN THE TIKUS ISLAND Eska Prima Monique Damarsiwi; Wagini Wagini
AFEBI Management and Business Review Vol. 3 No. 2 (2018): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/ambr.v3i2.201

Abstract

Tourism is one of the mainstays to obtain the country's foreign exchange and its development is expected to spur Indonesia's economic growth. Every area in Indonesia has the potential to be used as a tourist attraction, as well as the area of Bengkulu City which has exotic marine tourism, namely in Tikus Island. The purpose of this study was to analyze the effect of Electronic Word of Mouth (eWOM) on tourist visiting decisions to Tikus Island and to analyze the influence of Destination Image on tourist visiting decisions to Tikus Island and to analyze which variables had the most dominant influences of visiting tourists to Tikus Island. This research also has an output target that is expected to be achieved, including this research can provide input for the government and employers to find out Electronic Word Of Mouth (eWOM) and Destination Image so that it can ultimately increase tourist interest.. This research was conducted in the area of tourist objects that are often visited by local and outside tourists in the city of Bengkulu. The sampling method in this study is a survey using a cross sectional questionnaire and the sample used is 385 respondents. The results of the research are Concern for Other independent variables, Helping the company and destination image partially have significant positive influence on visiting decisions. While Expressing positive filling variables did not have a significant effect on visiting decisions. However, simultaneously Concern for Other, Expressing positive filling, Helping the company and the destination image have a significant positive effect on the dependent variable of visiting decisions. While the destination image variable is considered as the dominant variable in influencing tourists visiting decisions to Tikus island BengkuluKeywords: Consumer Satisfaction, Destination Image, Electronic Word of Mouth, Visiting Decision
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.
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