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Astuty, Kamelia
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Factors Affecting Compliance With Paying Personal Income Tax In Muara Bangkahulu District Panjaitan, Klara Mega Utari; Susena , Karona Cahya; Astuty, Kamelia
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.v5i1.1548

Abstract

This research aims to determine the factors that influence compliance with paying personal income tax in Muara Bangkahulu District. This research is a quantitative descriptive study using primary data collected through distributing questionnaires to 10,943 taxpayers registered at the Pratama Bengkulu Satu Tax Service Office (KPP) in Muara Bangkahulu District. The sampling technique used was convenience sampling. The data used is primary data in the form of respondents' answers and processed using SPSS 25.The results of this research show that knowledge about taxes, service quality, legal awareness, and government efforts to increase compliance with paying taxes have a significant effect on compliance with paying income tax in Muara Bangkahulu District. This shows the value of Fcount > Ftable (39.020 > 2.46) with a significant value of 0.000.
Membangkitkan Jiwa Kewiraushaan Di Kalangan Milenial Berbasis Pengelolahan Limbah Yang Ramah Lingkungan Di MAN 1 Kota Bengkulu Astuty, Kamelia; Wijaya, Ermy; Putri, Lydia Gustina; Nurzam, Nurzam; Anzori, Anzori
Jurnal Dehasen Untuk Negeri Vol 3 No 2 (2024): Juli
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdun.v3i2.6199

Abstract

Proper waste management must be instilled in children from an early age. The purpose of this writing is to explain the definition of waste, the impact of waste and the management that has been carried out by the government and waste management in one of the MAN 1 Schools in Bengkulu City. This service discusses generating an entrepreneurial spirit among millennials based on environmentally friendly waste processing, especially waste management. Proper waste management is carried out with the 3R pattern (Reduce, Reuse and Recycle) with the application to increase awareness about the environment (awareness), increase deep thinking about the environment (Thinking) and carry out waste management to increase the economic value and aesthetic value of waste (doing). The application of the waste management pattern appropriately increases the entrepreneurial spirit among the MAn 1 community environment in Bengkulu city.
Pemanfaatan Media Sosial Untuk Memasarkan Penjualan Mie Ayam Dan Bakso Ananda Di Desa Durian Demang Lesmana, Arif; Astuty, Kamelia; Nurzam, Nurzam; Wagini, Wagini
Jurnal Dehasen Untuk Negeri Vol 3 No 2 (2024): Juli
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdun.v3i2.6589

Abstract

The Mie Ayam and Bakso Ananda business in Durian Demang Village faces challenges in increasing visibility and sales amid intense competition. This study aims to assist the business by developing and implementing a digital marketing strategy. The method used includes observation, interviews, and surveys to identify marketing needs and opportunities. The strategy implemented involves using social media platforms such as Facebook, Instagram, and WhatsApp to promote products. Training and mentoring were provided to the business owner on how to optimize the use of social media. The results of the activities showed significant increases in the number of customers, social media followers, and product sales. The implementation of the digital marketing strategy proved effective in enhancing the business's visibility and competitiveness. In conclusion, digital marketing strategies can be an effective solution for small and medium-sized enterprises to face market competition. It is recommended that business owners continuously develop their digital marketing skills and collaborate with marketing experts to maintain the achieved success.
Pengaruh Pengetahuan Dewan Tentang Anggaran Terhadap Fungsi Pengawasan APBD Pada DPR Kabupaten Lebong Aswar, Aswar; Astuty, Kamelia; Effendi, Bahman
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 2 (2024): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i2.6445

Abstract

The Regional Budget is essentially a policy instrument used as a tool to improve public services and community welfare in the region. DPRD and local governments must make real and structured efforts to produce APBDs that can reflect the real needs of the community in accordance with the potential of each region, and can meet the demands of creating a regional budget that is oriented towards the interests of the community. This research is quantitative descriptive research, which is a study that serves to describe or provide an overview of the object under study through sample or population data with numbers using data that the author thinks is in accordance with the object of research and provides an overview of the object of research.Knowledge of the council on the budget has a positive and significant effect on the role of members of the Lebong Regency DPRD, Bengkulu in supervising regional finances. This is because based on the test results on respondents' answers, it shows the results that members of the Lebong Regency DPRD, Bengkulu have good or high knowledge about the budget. In the reliability test results show the results of reliability testing on variable X instruments with a Cronbach's Alpha value of 0.624. The results of the reliability test on variable Y instrument with a Cronbach's Alpha value of 0.627. This proves that the research instrument in the form of a questionnaire is reliable because Cronbach's Alpha is greater than 0.60. In the validity test results, it can be seen that the correlation between each indicator of variables X and Y shows significant results and shows that R count> R table (0.320). It can be concluded that all question items are declared valid.
Pengenalan Kewirausahaan Dan Wirausaha Digital Pada Ma An-Nur Pagar Jati Kota Bengkulu Irwandi, Abdurrahman; Soleh, Ahmad; Irwanto, Tito; Astuty, Kamelia
Jurnal Dehasen Untuk Negeri Vol 4 No 1 (2025): Januari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdun.v4i1.6786

Abstract

At MA AN-NUR Pagar Jati, Bengkulu City, students are a small group of people who will face the world of work to meet their financial needs. Currently, the industrial world is moving very fast, so students must be able to keep up with the times. This introduction to entrepreneurship and digital entrepreneurship aims to foster creative, innovative, independent, leadership attitudes, being good at managing money, and having a spirit of never giving up are some of the entrepreneurial attitudes that need to be instilled in students. Currently, it is very important to use social media in the sales system in order to increase promotions and increase sales throughout the world easily without spending a lot of money. This starts from an introduction to the target regarding the importance of knowing (digital marketing) for entrepreneurship where the world of digital marketing from year to year to the next will always be used and always in the future because in the current era it is a digital era. The introduction of entrepreneurship and digital entrepreneurship that is taught is expected to be able to reduce consumerist patterns in children by training them to create something of value and bringing the next generation to create jobs in the future
Pendampingan Penggunaan Aplikasi Akuntansiku Dalam Menyusun Laporan Keuangan Berdasarkan SAK EMKM & KOPERASI Pada Warung Pentol Bakso Toyib Jl. Muhajirin Raya Kota Bengkulu Astuty, Kamelia; Wati, Ina Sintia; Kurnia, Putri
Jurnal Dehasen Untuk Negeri Vol 4 No 1 (2025): Januari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdun.v4i1.7222

Abstract

So far, there are many MSMEs whose financial management is carried out simply. This condition causes MSME owners to be unable to accurately measure the amount of income and costs incurred from these business activities. UMKM Pentol Bakso Toyib only records income / purchases from orders and expenses for production costs and does not make financial reports. This simple recording is done because they do not understand accounting so it is difficult to make financial reports. Financial reports are needed as a means of measuring business performance. The problem that exists in Toyib's Pentol Bakso Business is the limited knowledge of business owners about accounting so they need tools to prepare financial reports. The use of applications can make it easier for MSME actors to prepare their financial reports. Therefore, the community service programme is focused on training in the use of the Akuntansiku application through education on the use of the Akuntansiku application accompanied by explanations of accounting concepts and practices as an effort to improve business owners' accounting knowledge and skills. The owner only needs to input his financial data and the process of preparing his financial statements is carried out systematically in the application. The method of implementing PKM activities is an initial survey to obtain initial data and other financial information, preparation of materials, training and discussion, and evaluation. The results of the activity
The Influence Of The Management Control System On The Performance Of Class IIB Bengkulu Private Employees Putra, Kevin Arigi; Susanti, Neri; Astuty, Kamelia
Journal of Research in Social Science and Humanities Vol 4, No 2 (2024)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v4i2.138

Abstract

The aim of this research is to find out "The Influence of the Management Control System on the Performance of Class Iib Bengkulu Detention Center Employees" so that this research is more focused and does not get away from the problem discussed, namely: "Management Control System on the Performance of Bengkulu Class Iib Detention Center Employees". Employee performance can be objectively and accurately evaluated through performance level benchmarks. This measurement means giving employees the opportunity to know their performance level. Makes it easier to review employee performance, This research uses quantitative research methods. The sample in this study amounted to 69 respondents. The regression equation obtained is as follows: Y = 38,914+1,174 38,914. The Management Control System (X) regression coefficient of 1.174 states that every one unit increase in the value of the Management Control System variable can increase the value of the Employee Performance variable (Y) by 1.174, assuming that the Management Control System variable (X) remains or = 0. The Management Control System influences employee performance with a coefficient value of ? 1.174 and a significance of 0.034 0.05, which means that the higher the Management Control System, the higher the performance of the Bengkulu Class IIB Detention Center. In other words, every time the Management Control System is improved, employee performance will increase, meaning that the Management Control System (X1) and Employee Performance (Y) have a positive and significant relationship.
Analysis Of Determining The Cost Of Goods Produced Based On Job Order Costing At Eleven Sport Printing Business In Bengkulu City Hutabarat, Kristia Elsa Yohana; Anggriani, Ida; Astuty, Kamelia
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i1.616

Abstract

This study discusses the use of the Job Order Costing method to calculate the cost of goods produced and determine the selling price of products at the Eleven Sport printing business in Bengkulu City. Job Order Costing records production costs specifically for each product, allowing for more accurate calculations. This research uses a quantitative descriptive method with primary data collected through interviews and documentation. The analysis was conducted for the period January-June 2024, with the results showing the total production cost of Rp 724,181,003 and the cost of production per jersey stel is Rp 66,469. Currently, Eleven Sport determines the selling price of Rp 120,000 per suit without a specific calculation method, only based on estimates. However, with the Job Order Costing method, a more accurate selling price is suggested at Rp 86,410 per suit. This difference of Rp 33,590 shows that the application of this method not only helps in setting a more precise cost of goods produced, but also in determining a selling price that is in line with the company's profit target. The results show the importance of Job Order Costing to improve the
The Influence Of Leadership, Service Quality, Work Environment And Work Motivation On Employee Performance Pt. Sharia People's Financing Bank (Bprs) Fadhilah Bengkulu City Yeni, Sela Rahma; Fitriano, Yun; Astuty, Kamelia
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 1 (2025): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i1.7382

Abstract

The aim of this research is to determine the influence of leadership, service quality, work environment and work motivation on the performance of employees of PT Bank Perkreditan Rakyat Syariah (BPRS) Fadhilah, Bengkulu City. This type of research is a type of quantitative research. The data collection method in this research used a questionnaire technique, with a sample of 34 respondents The results showed that multiple linear regression Y = 7.481 + 0.197 X1 + X2 + 0.363 X3 + 0.583 X4 + 3.276. Where the coefficient is positive, meaning that there is a positive or unidirectional relationship between the variables Lileadership (X1), Service Quality (X2) Work Environment (X3), Work Motivation (X4) with a value of 0 (zero), Employee Performance (Y) at PT. Sharia People's Credit Bank (BPRS) Fadhila, Bengkulu City. The results of the Leadership test (XI) show tcount 2,402 > ttable ttabel 2.042 and significance 0.002 < 0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning Leadership has a positive and significant effect on Employee Performance at PT. Sharia People's Credit Bank (BPRS) Fadhila, Bengkulu City. The results of the Service Quality test (X2) show tcount 2,147 > ttable ttabel 2.042 and significance 0.004 < 0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning that Service Quality has a positive and significant effect on Employee Performance at PT. Sharia People's Credit Bank (BPRS) Fadhila, Bengkulu City. The results of the work environment test (X3) show tcount 2.331> ttable ttabel 2.042 and significance 0.007 <0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning the work environment has a positive and significant effect on Employee Performance at PT. Sharia People's Credit Bank (BPRS) Fadhila, Bengkulu City. The results of the Work Motivation test (X4) show tcount 2.961> ttable ttabel 2.042 and significance 0.006 <0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning that Work Motivation has a positive and significant effect on Employee Performance at PT. Sharia People's Credit Bank (BPRS) Fadhila, Bengkulu City. Based on the comparison of the Fcount value with Ftable, the Fcount value is greater than the Ftable value, namely 11,859 > 2.55, so it can be concluded that accepting the hypothesis, meaning that there is a simultaneous influence between Leadership (XI), Service Quality (X2), Work Environment (X3) Work Motivation (X4 ) on Employee Performance (Y) at PT. Sharia People's Credit Bank (BPRS) Fadhila, Bengkulu City.
The Effect Of Competency And Work Facilities On Employee Performance Of Regional Financial Agencies In The Government Of Seluma Regency Hartati, Yeni; Susanti, Neri; Astuty, Kamelia
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 1 (2025): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i1.7470

Abstract

Employee performance is the result of job functions or activities of a person or group in an organization that is influenced by various factors to achieve organizational goals. To achieve this, requires competence and work facilities at the Regional Financial Agency in the Government of Seluma Regency that are selective. The purpose of this study is to determine the effect of competency and work facilities on employees performance of Regional Financial Agency in the Government of Seluma Regency. The research method used is quantitative, the data collection technique in this study is a questionnaire technique, with a research sample of 63 respondents. The results showed that multiple linear regression Y =22,275 + 0.134 X1 + 0.446 X2 + 3,257. Where the coefficient is positive, it means that there is a positive or unidirectional relationship between the competency variable (X1) and work facilities, on employee performance at the Regional Financial Agency in the Government of Seluma Regency. The results show that the competency test results (XI) show t count 3.060> t table 1.670 and sigfinication 0.003 <0.05, then the results of the hypothesis Ha is accepted and Ho is rejected, meaning that competency (XI) has a positive and significant effect on employee performance at the Regional Financial Agency in the Government of Seluma Regency. This means that the hypothesis is accepted. The test results for work facilities (X2) show t count 7,227>t table 1,670 and sigfinication 0.000 <0.05, then the results of the hypothesis Ha is accepted and Ho is rejected, meaning that work facilities (X2) have a positive and significant effect on employee performance at the Regional Financial Agency in the Government of Seluma Regency. This means that the hypothesis is accepted. So, the suitability of employee facilities can speed up one's work. The results of the comparison value of the value of Fcount with Ftable, Fcount is greater than Ftable, namely 29.873> 2.76, it is concluded that Accepting the Hypothesis, meaning that there is a simultaneous influence between competency (XI) and work facilities (X2) on employee performance (Y) at the Regional Financial Agency in the Government of Seluma Regency. This can be seen at a significance level of 0.000 <0.05.
Co-Authors Abdul Rahman Agung, Kiemas Tando Ahmad Soleh Aji Sudarsono Amandari, Sevti Andreas, Rocky ARIF LESMANA Aswar Aswar Aulianisa, Nabela Bagas, Wayan Buana, Muhamad Rama fitra Effendi, Bahman Fitriano, Yun Hanila, Siti Hartati, Yeni Herlyaminda, Evi Hidayah, Nenden Restu Hutabarat, Kristia Elsa Yohana Ida Anggriani Irwandi, Abdurrahman Karona Cahya Susena, Karona Cahya Kristina, Nevianti Kurnia, Putri Kurniawan, Kimas Mohamad Akbar, Mohamad Neri Susanti Novitasari, Meise Nurzam, Nurzam Panjaitan, Klara Mega Utari Paramita, Tesi Pratama, Yoga Anugrah Putra, Kevin Arigi Putri, Lydia Gustina Rafiul, Zurry Saharani, Dea Tambunan, Dennis Rydarto Tawakal, Anzori Tito Irwanto, Tito Vera, Nirta Wagini Wagini, Wagini Wahyuni, Reska Wati, Ina Sintia Wijaya, Ermy Yanti, Rina Trisna Yeni, Sela Rahma Yulita Sari