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All Journal Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Journal of Research in Social Science and Humanities Jurnal Fokus Manajemen Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Dehasen Untuk Negeri Jurnal Dehasen Mengabdi Journal of Management, Economic, and Accounting Jurnal Gotong Royong IJEFSD
Astuty, Kamelia
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Internal Control Analysis Of Merchandise Inventory At Gallery Rj Bengkulu Rafiul, Zurry; Anggriani, Ida; Astuty, Kamelia
Jurnal Fokus Manajemen Vol 4 No 2 (2024): November
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v4i2.6576

Abstract

The aim of the research is to determine the internal control system for merchandise inventory at Gallery RJ Bengkulu based on Mulyadi's theory (2020:488). The analytical method used in this research is a comparative descriptive method.The research results show that there is no compatibility between Mulyadi's theory (2020:488) and the situation that occurred at Gallery RJ Bengkulu for organizational elements, because according to Mulyadi's theory the physical inventory count must be carried out by a special committee formed apart from warehouse employees. Meanwhile, what happened at Gallery RJ Bengkulu was that the physical counting was carried out directly by warehouse employees and display employees. For the elements of the authorization system and recording procedures, there are conformities and discrepancies between Mulyadi's theory (2020:488) and Gallery RJ Bengkulu, the discrepancies are found in the list of physical inventory count results signed by the committee chairman, while in Gallery RJ the inventory calculation is signed by the store manager. Furthermore, the physical inventory count and recording of the results of the physical inventory count are based on physical count cards whose veracity has been verified. There are compatibility and inconsistencies between Mulyadi's theory (2020:488) and Gallery RJ Bengkulu for elements of healthy practice, because in Gallery RJ Bengkulu the physical calculation cards for merchandise inventory are not numbered sequentially because inventory is only recorded in the inventory of goods calculations. Conformity lies in the calculation of inventory of goods having been carried out three times in one month
The Efficiency And Effectiveness Of Budget Use In The Library And Archive Office Of Seluma Regency Astuty, Kamelia; Susanti, Neri; Andreas, Rocky
Jurnal Fokus Manajemen Vol 4 No 2 (2024): November
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v4i2.7233

Abstract

In brief, public budgeting can be described as a financial plan that outlines various costs related to the plans made (expenditures) and how much and in what way to obtain money to fund those plans (revenue). The purpose of this research is to determine the efficiency and effectiveness of budget use in the Library and Archive Office of Seluma Regency. The analysis method used in this study is descriptive method. The results of the study show that the spending efficiency of the office in 2019 had an efficiency level of 38.92%, which increased to 59.65% in 2020. From the perspective of this efficiency change, it can be seen as a decrease in efficiency, but it remains in the very efficient interval since the ratio value is still below 60%. In 2021, the efficiency level decreased to 96.07%, categorized as less efficient. However, in 2022, the efficiency ratio increased to 78.28%, categorized as efficient, and continued to rise in 2023 by 27.19% in the efficiency level assessment category. The average efficiency ratio from 2019 to 2023 for the office is 60.02%, which is categorized as efficient as it falls within the 60%-80% interval. The effectiveness of direct spending budget management in the office in 2019 was 92.25%, falling into the effective criteria, while in 2020, the effectiveness level decreased to 74.51%, categorized as less effective. In 2021, it increased to an effective level with a ratio value of 95.93%, but in 2022, it decreased again to 93.08%, still within the effective assessment criteria. In 2023, the effectiveness ratio increased to 99.12%, categorized as effective. It can be concluded that the average effectiveness level of the budget spending in the Library and Archive Office of Seluma Regency can be considered effective because the average value from 2019 to 2023 is 90.98%, which is in the effective category.
Pelatihan Penerapan Transformasi Digital Pada Usaha UMKM Briket Tempurung AL2 Bengkulu Astuty, Kamelia; Sudarsono, Aji; Tambunan, Dennis Rydarto; Agung, Kiemas Tando
Jurnal Dehasen Mengabdi Vol 1 No 1 (2022): Maret-Agustus
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (813.332 KB)

Abstract

The application of Digital Transformation is a technological advancement that is increasingly dynamic and is expected to be well utilized by conventional business people. MSMEs as a sector that has been proven and can survive in a crisis, therefore MSMEs are encouraged to accelerate the digital transformation process that is right for every MSME business. There are several factors that cause this MSME business to not develop, one of which tends to only follow the steps of other transformation factors so as not to create the uniqueness of the MSME which will result in the loss of opportunities to have a competitive advantage over competitors. The AL2 Briquette Business is one of the SME's of Grilled Shell Briquettes with Bengkulu Province Production. But have not implemented the Digital Transformation properly. Therefore, our team of lecturers and students of the Unived Faculty of Economics provides training on the application of simple digital transformation, especially to get excellent digital skills in order to get partners for the AL2 Briquette MSME Business. The method used is delivery in the form of counseling, practice, discussion and assistance in implementing digital transformation. The results of this service are very helpful for the owner of the AL2 Briquette Business, which is expected to be able to contribute to academic understanding of technological science, especially in digital transformation related to developing old information systems to new information systems.
Pelatihan Penyusunan Laporan Keuangan Pada Usaha Isi Ulang Air Galon Rizqi Perumahan Padang Kemiling Blok G Rt.22 Rw.08 Kelurahan Pekan Sabtu Kecamatan Selebar Kota Bengkulu wagini, Wagini; Buana, Muhamad Rama fitra; Astuty, Kamelia
Jurnal Dehasen Mengabdi Vol 1 No 2 (2022): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1187.642 KB) | DOI: 10.37676/jdm.v1i2.2798

Abstract

Pelatihan Penyusunan Laporan Keuangan ini ditujukan untuk merancang dan menyusun sebuah metode pencatatan secara akuntansi atau biasa disebut dengan basis yang dapat mengatasi kendala yangt dihadapi depot isi ulang air galon rizki, Metode yang digunakan penulis dalam pelaksanaan pelatihan penyusunan laporan keuangan ini adalah wawancara, observasi, dan tahap perencanaan secara implementasi. Hasil pelatihan penyusunan laporan ini sangat diharapkan bisa menjadi solusi pemilik usaha untuk mengatasi kendala pada usahany. Pada perancangan pelatihan ini penulis memanfaatkan basis akuntansi yang belum pernah digunakan sebelumnya pada usaha isi ulang air galon Rizqi Perumahan Kemiling Asri Blok G RT. 22 RW 08 Kelurahan Pekan Sabtu Kecamatan Selebar. Basis yang telah dirancang oleh ponulis akan menghasilakn sebuah pelaporan yang sangat membantu pemilik usaha memberikan informasi posisi keuangan usaha. Basis yang telah dirancang penulis di terapkan oleh pemilik depot isi ulang Rizqi. Setelah basis diterapkan, pemilik usaha dapat mengatasi masalah yang dihadapinya, seperti mengetahui informasi laba dan rugi yang dialami secara akurat dan posisi keuangan usahanya. Dengah hasil yang didapat melalui basis yang dirancang penulis, pemilik usaha mengambil keputusan untuk mengembangkan usahanya.
Pendampingan Penyusunan Laporan Laba Rugi Usaha Mikro Kecil Dan Menengah (UMKM) Gula Aren Curup Hidayah, Nenden Restu; Susena, Karona Cahya; Astuty, Kamelia; Amandari, Sevti; Sari, Yulita
Jurnal Dehasen Mengabdi Vol 2 No 1 (2023): Maret-Agustus
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (359.309 KB) | DOI: 10.37676/jdm.v2i1.3817

Abstract

The business that is currently in our spotlight is the Gula Aren Curup MSME business. These MSME businesses still prepare financial reports in a simple manner so that owners find it difficult to know the profits earned in detail. Therefore, we provide assistance in completing the profit and loss report for Micro, Small and Medium Enterprises (MSMEs) of Gula Aren Curup. In this problem, we aim to help prepare financial reports properly, especially in the income statement manually and using the cash book application which in the future will make it easier for owners to calculate the profit earned.
Pengelolaan Wisata Berbasis Kearifan Lokal Dengan Menggunakan Media Sosial Sebagai Promosi di Desa Belitar Seberang - Curup Astuty, Kamelia; Nurzam, Nurzam; Sudarsono, Aji; Kurniawan, Kimas; Novitasari, Meise
Jurnal Dehasen Mengabdi Vol 2 No 2 (2023): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdm.v2i2.4633

Abstract

Each region in Indonesia has different local wisdom and has its own beauty and has the values ​​contained therein. One of them is Local Wisdom in Belitar Seberang Village - Curup which is one of the leading tourist destinations with beautiful nature as one of the main attractions in Sindang Kelingi District, Rejang Lebong Regency, Bengkulu Province which has made it into the top 50 villages the best tour at the Indonesian Tourism Village Award Event (ADWI) in 2022 and was immediately appreciated by the Minister of Tourism and Creative EcoEach region in Indonesia has different local wisdom and has its own beauty and has the values ​​contained therein. One of them is Local Wisdom in Belitar Seberang Village - Curup which is one of the leading tourist destinations with beautiful nature as one of the main attractions in Sindang Kelingi District, Rejang Lebong Regency, Bengkulu Province which has made it into the top 50 villages the best tour at the Indonesian Tourism Village Award Event (ADWI) in 2022 and was immediately appreciated by the Minister of Tourism and Creative Economy/ Head of the Tourism and Creative Economy Agency (Menparekraf/Kabaparekraf) Sandiaga Salahuddin Uno during a direct visit to the Belitar Seberang Tourism Village. He said this achievement was the result of good collaboration between the community which was coordinated with the local tourism awareness group (Pokdarsi) and supported by the District Government, Provincial Government and Central Government. Belitar Seberang Village offers unique natural, man-made and cultural tourism, and is supported by complete facilities. This study aims to determine tourism management based on local wisdom in supporting sustainable tourism in Rejang Lebong Regency and to introduce tourist attractions in Belitar Seberang Village, which is located in Rejang Lebong Regency. The selection of the research location was carried out using the platform method via social media.nomy/ Head of the Tourism and Creative Economy Agency (Menparekraf/Kabaparekraf) Sandiaga Salahuddin Uno during a direct visit to the Belitar Seberang Tourism Village. He said this achievement was the result of good collaboration between the community which was coordinated with the local tourism awareness group (Pokdarsi) and supported by the District Government, Provincial Government and Central Government. Belitar Seberang Village offers unique natural, man-made and cultural tourism, and is supported by complete facilities. This study aims to determine tourism management based on local wisdom in supporting sustainable tourism in Rejang Lebong Regency and to introduce tourist attractions in Belitar Seberang Village, which is located in Rejang Lebong Regency. The selection of the research location was carried out using the platform method via social media.
Pelatihan Pemasaran Online Produk Jangek Uda Sap Rawa Makmur Kota Bengkulu dengan Menggunakan media Sosial Tiktok Astuty, Kamelia; Kristina, Nevianti; Rahman, Abdul
Jurnal Dehasen Mengabdi Vol 2 No 2 (2023): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdm.v2i2.4802

Abstract

This community service is carried out with the aim of enabling UdaSap MSME players to understand and practice online marketing of the jangek products they produce to increase household income. This online marketing training was attended by Uda Sap and his wife who were the perpetrators. Training is carried out by providing education and outreach about online marketing, especially through social media Tiktok, which is then continued with exploration and practice of online marketing through social media. The resulting output is that the training participant has a Tiktok account and starts with registering an account on Tiktok and entering the product to be sold. The marketing of Jangek Uda Sap products is still carried out conventionally due to limited knowledge about online marketing. However, through the training provided there is a development of understanding of the importance of online marketing. Apart from that, there is also a change in mindset regarding online marketing which is supported by the start of using TikTok shop accounts for marketing Jangek uda Sap crackers. It is hoped that with this training, Sap as an MSME actor can market his MSME products through social media and can increase sales.
The Influence of Digital Marketing, Social Media, Promotion and Influencers on Purchasing Decisions for Iphone Products Akbar, Mohamad; Wijaya, Ermy; Astuty, Kamelia
International Journal on Economics, Finance and Sustainable Development Vol. 6 No. 4 (2024): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishing LLC

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v7i1.5340

Abstract

The aim of this research is to determine the influence of digital marketing, social media, promotion and influencers on purchasing decisions for iPhone products. The data collection method in this research uses questionnaire techniques, with a sample of 130 respondents.The results of the research show that multiple linear regression Y = 0.445 + 0.008 X1 + 0.293 X2 + 0.413 X3 + 0.276 , promotion (X3) and Influencer value is 0 (zero), then the purchase decision (Y) value for iPhone products is 0.115. The results of the research show that the digital marketing test (XI) shows tcount 2.003 > ttable 1.656 and significance 0.018 < 0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning digital marketing has a positive and significant effect on purchasing decisions for iPhone products. The results of the social media test (X2) show tcount 2.077> ttable 1.656 and significance 0.040 <0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning that social media has a positive and significant effect on the decision to purchase iPhone products. The results of the promotion test (X3) show tcount 4.854> ttable 1.656 and significance 0.000 <0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning promotion has a positive and significant effect on the decision to purchase iPhone products. The results of the influencer test (X4) show tcount 1.971> ttable 1.656 and significance 0.041 <0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning that influencers have a positive and significant influence on the decision to purchase iPhone products. As a result of comparing the Fcount value with Ftable, the Fcount value is greater than the Ftable value, namely 11.7515 > 2.44, so it is concluded that the hypothesis is accepted, meaning that there is a simultaneous influence between digital marketing (XI), social media (X2), promotion (X3) and influencers. (X4) on the decision to purchase iPhone products. This can be seen at the significance level of 0.000 <0.05. This can be seen at the significance level of 0.000 <0.05.
Pelatihan Kewirausahaan Digital Platform Tiktok Untuk Menumbuhkan Jiwa Minat Berwirausaha Siswa SMAN 9 Kota Bengkulu Saharani, Dea; Astuty, Kamelia; Hanila, Siti; Sudarsono, Aji
Jurnal Gotong Royong Vol 1 No 2 (2024): Oktober
Publisher : LPPM Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/gotong royong.v1i2.6675

Abstract

This Community Service Activity is entitled "Digital Entrepreneurship Training on the Tiktok Platform to Cultivate the Entrepreneurial Spirit of Students of SMK Negeri 1 Bengkulu City" which involves students of SMA Negeri 9. This activity is carried out with the aim of providing knowledge and training about Digital Entrepreneurship where development Digital technology opens up new opportunities for entrepreneurs, including students of SMA Negeri 9 Bengkulu City. However, the lack of skills and even education means that there are still many obstacles when you want to start a business. This activity contains material as well as discussions and even a question and answer system between SMA Negeri 9 students and the presenters so that they can have an understanding of digital entrepreneurship. The results of this activity show that digital entrepreneurship training is very effective in increasing the entrepreneurial interest of vocational school students and students. It is hoped that students can develop interests and skills to start a business through technological advances and be ready to face business opportunities in the digital era
Financial Performance Analysis Of Sub-Sector Food And Stables Retailing Companies Listed In Indonesia Stock Exchange In 2022 Bagas, Wayan; Susena, Karona Cahya; Astuty, Kamelia
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 2 (2025): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i2.6210

Abstract

The purpose of this study is to find out the Financial Performance Analysis of Sub-Sector Food and Stables Retailing Companies listed on the Indonesian Stock Exchange in 2022. The method of data collection used is to use secondary data taken from the Company's financial statements published at https://www.idx.co.id/) and the respective company's website. With analysis methods using liquidity ratio (CR,QR), solvency ratio(DER,DAR), activity ratio 9RTO,ITO) , and profitability ratio (NPM, ROI) with financial performance indicators based on industry standards.According to the analysis, on the liquidity ratio, PT DMND has the best financial performance for CR of 3.26 times while for QR is PT KMDS with the ratio of 1.99 times. On the solvency ratio the best performance of DAR and DER is PT KMDS, with the magnitude of ratio respectively 26,07% and 20,68%. On the actisvity ratio, PT MPPA has the finest performance for RTO of 98,94 times whereas for ITO it is PT PCAR with the ratios of 17.93 times. On the profitability ratio, PT MPLT has the best financial performance for NPM of 16.15% while for ROI is PT KMDS with a ratio of 20.57%. As for the indicators used in this study, PT KMDS is the company with the best financial performance.
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