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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis AFEBI Management and Business Review Dirosatuna: Journal of Islamic Studies Jurnal Pengabdian Masyarakat Bumi Raflesia PARETO : Jurnal Ekonomi dan Kebijakan Publik Bima Journal : Business, Management and Accounting Journal JELAJAH: Journal of Tourism and Hospitality Jurnal Multidisiplin Dehasen (MUDE) Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Indonesia Raya Jurnal Dehasen Untuk Negeri Journal of Management, Economic, and Accounting Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Jurnal Ekonomi, Manajemen, Bisnis, dan Akuntansi Journal of Business Management Journal of Management, Economic, and Accounting Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Journal of Indonesian Management
Wagini
Universitas Dehasen Bengkulu
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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.
Analysis of Performance Measurement with the Balanced Score Card Approach at the Regional Water Company (PDAM) Tirta Dharma Bengkulu City Echa Gunawan; Oni Yulianti; Wagini Wagini
Journal of Indonesian Management Vol. 1 No. 2 (2021): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v1i2.122

Abstract

This study aims to conduct and see the overall organizational picture of the Bengkulu City Water Supply Company (PDAM) performance appraisal using the Balanced Scorecard approach. seen from four perspectives, namely: financial perspective, customer perspective, internal business perspective, and learning and growth perspective. From the results of research on the Performance Measurement of Regional Drinking Water Companies (PDAMs) Bengkulu City using the Balanced Scorecard approach from a financial perspective through current ratios, profit margins, operation ratios, return on investment shows that the company's financial performance is in good condition. For performance measurement based on customer perspective from customer acquistion, customer retention, customer satisfaction, customer satisfaction can be said to be good. Furthermore, the relationship / coleration of performance based on the perspective of internal business processes on the variables of motivation, alignment power, has a level of influence of 50.9% with a significance level of <5% or 0%, but for trainings it has a significance level of below 5% or equal to 0%. Whereas for performance based on the perspective of learning and growth on employee satisfaction, employee retention, productivity makes a positive contribution to the improvement of the company's economy.
The Implementation of SAK-EMKM at Randy Variasi Store in Sukamakmur Village of Marga Sakti Sebelat Sub-District in North Bengkulu Ulfatun Hasanah; Sulisti Afriani; Wagini Wagini
Journal of Indonesian Management Vol. 1 No. 2 (2021): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v1i2.131

Abstract

The purpose of this study is to determine the financial statements of randy variasi store in Sukamakmur Village, Marga Sakti Sebelat Sub-District, North Bengkulu, whether it includes Financial Accounting standards for micro, small, Medium Entites (SAK EMKM). This type of research is descriptive and comparative. The data analysis technique used is a qualitive method, namely the theoretical concept and description of the object of research as well as a comparison of the two presentations of the research results by collecting financial data made by the store. The research found that the store has not compiled and presented financial reports in accordance with the provisions of the financial accounting Standards for Micro Small and Medium Entites (SAK-EMKM), the store is supposed to presents 3 (three) types of financial statements, namely statements in practive, Randy Variasi Store only provides monthly cash statements and annual cash reports.
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 Jurnal Indonesia

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 Jurnal Indonesia

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
The Influence Of Work Engagement And Organizational Culture On Employee Performance At The Regional Secretariat Of Lebong District Reni Doyun Putri; Ida Ayu Made E.G; Wagini Wagini
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1326

Abstract

The purpose of this study was to determine the effect of work engagement and organizational culture on employee performance 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 results of the regression analysis showed Y = 13.198 + 0.288X1 + 0.416 X2, this illustrates a positive regression direction, meaning that there is a positive influence between X1 (work engagement) and X2 (organizational culture) on performance (Y). It means that if the work engagement and organizational culture variables increase, performance will increase. The value of the coefficient of determination is 0.376. This means that X1 (work engagement) and X2 (organizational culture) have an effect on performance (Y) of 37.6% while the remaining 62.4% is influenced by other variables not examined in this study. The results of the t test at a significance level of 0.05 explain that partially the work engagement and organizational culture variables have a significant influence on employee performance variables at the Regional Secretariat Office of Lebong Regency. The results of the F test at a significance level of 0.05 explain that the variable work engagement and organizational culture have a significant simultaneous influence on employee performance at the Regional Secretariat Office of Lebong Regency.
An Analysis Of Product Quality Control At Meubel Warsito Business In Jayakarta Village Of Central Bengkulu Reni Suryani; Neri Susanti; Wagini Wagini
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 1 (2024): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i1.1565

Abstract

The This study aims to determine product quality control at Meubel Warsito business in Jayakarta Village of Central Bengkulu. Based on the characteristics of the assessment obtained by the research sample, namely chair products from 1 to 15 September 2023 using the purposive sampling method. The type used in this research is quantitative analysis. The data collection method in this research is using interviews, observation, documentation and the analysis method is Statistical Quality Control (SQC) with calculations using Seven Tools. Based on the research results, it shows that the number of chair products examined was 200 production units with 47 production units producing defects and producing the highest proportion value, namely 50. The product defects obtained were still below the statistical control limit because the lower control limit (LCL) value was -2,435. The middle value (CL) is 0.235 with the upper control limit (UCL) value being 2.905. So that there is no increase in defective chair products, this research provides the implementation of product quality control so that the at Meubel Warsito business in Jayakarta Village of Central Bengkulu can improve the causes and effects of defective products.
Analysis Of The Inventory Recording And Valuation Methods Of Merchandise Inventory At Jee Olshop Store, Seluma Regency Siti Munawaroh; Wagini Wagini; Iswidana Utama Putra; Dennis Rydarto Tambunan
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 3 No. 1 (2026): Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jemba.v3i1.1083

Abstract

This study aims to determine the conformity of the inventory recording and valuation methods with the theory of Mulyadi (2016). The research method used is descriptive comparative through interviews, observation, and documentation. The results show that the inventory system at Toko Jee Olshop is not in accordance with the standards because it does not properly use the perpetual system, inventory cards, and the FIFO method; in addition, there is no separation in the recording of purchases, returns, and warehouse withdrawals, resulting in inaccurate stock data and profit reporting. Therefore, it is recommended to implement a computer-based recording system and inventory cards to improve the effectiveness and reliability of financial reporting.
The Influence of Digital Payment, Social Media, E-Commerce, and Financial Literacy Use on The Consumer Behavior of Gen Z in Pondok Suguh District Elnita Septiani; Wagini Wagini; Aji Sudarsono
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 1 (2026): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i1.9962

Abstract

The advancement of digital technology has changed the pattern of transactions and interactions in society, especially among Generation Z who are familiar with the internet, social media, and e-commerce. This study aims to analyze the influence of digital payment, social media, e-commerce, and financial literacy on the consumer behavior of Generation Z in Pondok Suguh District. The study used a quantitative approach with an associative method on 97 respondents selected through a simple random sampling technique. Data were collected through a Likert scale questionnaire and processed using SPSS version 22. The results showed that social media had a significant effect on consumer behavior, while digital payment, e-commerce, and financial literacy had no partial effect. However, the four variables simultaneously had a significant effect with a coefficient of determination of 0.601. Thus, social media is a dominant factor influencing the consumer behavior of Generation Z. It is hoped that the younger generation will improve their financial literacy to be wiser in using digital technology.
The Effectiveness of Fintech in Supporting the Performance of Bengkulu's Kalamansi Syrup SMEs Wagini Wagini; Kresnawati Kresnawati; Muhamad Sholahudin Almagribi; Nyimas Asti Mutiarani; Rahma Oktapiani; Tiara Ikshaliana; Urba Tian Sari; Rendy Lesmana
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1206

Abstract

This study evaluates the extent to which Financial Technology (Fintech), particularly mobile banking from Bank Bengkulu, contributes to the ease of conducting digital transactions and the performance of “Sahabat Kita” MSMEs that produce Bengkulu's signature kalamangsi syrup. Using a descriptive qualitative approach, data was collected through interviews, direct observation, and document collection. The findings of this study indicate that mobile banking makes an important contribution to simplifying the transaction process, promoting efficiency, and expanding the market reach for MSMEs, despite challenges related to digital literacy and information security. It can be concluded that Fintech successfully supports MSME performance through a payment system that is easy and accessible to many parties.
Co-Authors Abdul Rahman Agung Rahmat Ilahi Agustatulim Agustatulim Agustina Agustina Aji Sudarsono Al Munif Andy Mulyana Ariska, Yesi Indian Arzil azizah saputra Bahman Effendi Damarsiwi, Eska Prima Monique Dara Andalas Dea Try Ananda Dennis Rydarto Tambunan Deva Asmarita Dewi Harweni Echa Gunawan Elnita Septiani Elsi Apriliani Gayatri, Ida Ayu Made Er Meytha Hidayah, Nenden Restu Ida Anggriani Ida Ayu Made E G Ida Ayu Made E.G 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 Kresnawati Kresnawati Laras Dwi Yanti Muhamad Sholahudin Almagribi Nengsih, Mimi Kurnia Neri Susanti Nia Indriasari Nia Indriasari Nyimas Asti Mutiarani Oni Yulianti Oni Yulianti Rahma Oktapiani Rendy Lesmana Reni Doyun Putri Reni Suryani Rina Trisna Yanti Rusman Adinata Ryndry Andika Sadad Radansyah Siti Munawaroh Sulisti Afriani Suswati Nasution Suwarni Tiara Ikshaliana Titin Dwi Jayanti Tito Irwanto Tri Febrina Tri Febrina Tri Wahyu Ningsih Ulfatun Hasanah Urba Tian Sari Willy Agustina Wince Anisa Fitri Windiana Hastuti Wiranda Buaton Wyke Gualiani P.N Yun Fitriano Yunita Martina Zahrah Indah Ferina Zelinda Prasentia