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All Journal Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Ilmiah Raflesia Akuntansi 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 Ekonomi, Manajemen, Bisnis dan Akuntansi Jurnal Gotong Royong Jurnal Pakar Manajemen Journal of Multidisciplinary Research Jurnal Ekonomi Islam, Akuntansi, dan Manajemen IJEFSD
Astuty, Kamelia
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology 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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The Influence Of Procedural Discrepancies, Supervisory Weaknesses And Administrative Errors On Service Performance At The Telkom Office In Bengkulu City Astuty, Kamelia; Aulianisa, Nabela; Pratama, Yoga Anugrah; Herlyaminda, Evi
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.v4i2.8701

Abstract

This study aims to analyze the influence of procedural nonconformity, weak supervision, and administrative errors on service performance at the Telkom Office in Bengkulu City. The background of this research is based on the persistent issues in public service delivery, such as procedures not being followed according to operational standards, weak supervisory functions, and administrative errors that impact customer satisfaction. The research method employed is a quantitative approach, with data collected through questionnaires distributed to 263 respondents. The research instruments were tested for validity and reliability using SPSS. The results indicate that procedural nonconformity, weak supervision, and administrative errors have both partial and simultaneous significant effects on service performance at the Telkom Office in Bengkulu City. These findings provide important implications for management to improve work procedures, strengthen the supervision system, and enhance administrative quality to improve overall service performance.
Analisis Studi Kelayakan Bisnis Pada Usaha UMKM Ayam Geprek Crunchy Sawah Lebar Kota Bengkulu : Tinjauan Aspek Legalitas, Sistem Pemasaran, Dan Keuangan Astuty, Kamelia; Vera, Nirta; Yanti, Rina Trisna; Paramita, Tesi
Jurnal Dehasen Mengabdi Vol 4 No 2 (2025): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdm.v4i2.8585

Abstract

Improving the competitiveness of Micro, Small and Medium Enterprises (MSMEs) in the digital era is one of the important challenges in supporting economic growth. In analyzing the business feasibility study of the Ayam Geprek Crunchy MSME business in Sawah Lebar, Bengkulu City, focusing on three main aspects: legality, marketing system, and finance. A business feasibility study is essential to ensure that the business is not only financially viable, but also fulfills legal aspects and has an effective marketing strategy. From the legality aspect, the study highlights the importance of having licensing documents such as a Trade Business License (SIUP), Taxpayer Identification Number (NPWP), and halal certification that can increase consumer confidence and facilitate access to capital. In the marketing aspect, the Ayam Geprek Crunchy business utilizes direct marketing, social media, and delivery services to expand market reach, as well as segmenting and targeting consumers appropriately to increase competitiveness in the midst of intense market competition. From a financial perspective, the analysis shows that the geprek chicken business has a large enough profit margin, relatively low operating costs, and high sales potential, making it possible to reach the break-even point in a short time and providing promising profit prospects. The results of this study conclude that the Ayam Geprek Crunchy business in is feasible to run, with a note of the need for risk management and sustainable business development strategies.
Transparency Analysis Of Financial Report Preparation And Village Fund Management In Padang Mumpo Village, Pino District, South Bengkulu Regency Wahyuni, Reska; Wagini, Wagini; Astuty, Kamelia
Journal of Management, Economic, and Accounting Vol. 3 No. 2 (2024): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v3i2.479

Abstract

Research objectives To determine and analyze the transparency of village financial management in Padang Mumpo Village, Pino District, South Bengkulu Regency. The method used is a qualitative method. Data collection techniques are observation, documentation and interview techniques, then adjusted to the indicators of the Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management and outlined in text form. The results of this study Padang Mumpo Village always provides information to the public and always reports accountability, and there is auditing by the inspectorate, therefore it can be concluded that the Transparency of Financial Reports and the management of Village Funds in Padang Mumpo Village based on indicators, namely the Regulation of the Minister of Home Affairs Number 20 of 2018 concerning Village Financial Management is in accordance.
Analisis Persediaan Bahan Baku pada UMKM Kare-Kare Herna Doa Ibu di Kota Bengkulu Apriani, Denny; Afriani, Sulisti; Astuty, Kamelia
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the inventory of ubi madu (honey cassava) as the main raw material at UMKM Kare-Kare Herna Doa Ibu in Bengkulu City by applying the Economic Order Quantity (EOQ), Safety Stock (SS), and Reorder Point (ROP) methods. Data were obtained through documentation of raw material requirements, ordering costs, and storage costs from January to July 2025. The results show that the optimal order quantity (EOQ) is 757 kg with 7 orders in 7 months. The total inventory cost using EOQ is Rp286,479.5, lower than the previous policy of Rp598,313, resulting in savings of Rp311,833.5. Furthermore, the safety stock is 490 kg and the reorder point is 673 kg. Therefore, applying EOQ significantly reduces costs by nearly 50% while ensuring raw material availability for uninterrupted production. ​​​​​​​​​​ Keywords: Inventory, EOQ,Safety Stock, Reorder Point, UMKM
The Influence Of Budget Planning, Regional Financial Information Systems, And Government Accounting Standards On The Quality Of Local Government Financial Reports (A Study On The Lebong Regency Government) Purnamasari, Reni; Fitriano, Yun; Astuty, Kamelia
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 2 No. 1 (2025): November
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v2i1.415

Abstract

Regional government accountability is demonstrated through the publication of regional government financial reports. Regional government financial reports serve as a means for local governments to account for their financial performance to the public. The purpose of this study was to determine the influence of budget planning, regional financial information systems, and government accounting standards on the quality of local government financial reports in Lebong Regency. The sample size for this study was 76 employees from 38 regional government agencies (OPD), with two employees per OPD. The data collection method was a questionnaire. The data analysis methods used were simple regression analysis, determination tests, and t-tests. The results of multiple linear regression testing obtained the regression equation Y = 6.635 + 0.399X1 + 0.230X2 + 0.231X3 with a positive regression direction, meaning that the increasing Budget Planning, Regional Financial Information Systems, Government Accounting Standards, the quality of regional government financial reports in Lebong Regency will increase. The test results for variable X1 (budget planning) have a significance value of 0.000 <0.05. This means that X1 (budget planning) has a positive and significant influence on the Quality of Government Financial Reports (Y) in Lebong Regency. Variable X2 (financial report accessibility) shows a significance value of 0.007 <0.05. This means that X2 (financial report accessibility) has a positive and significant influence on the Quality of Government Financial Reports (Y) in Lebong Regency. Variable X3 (regional financial accounting system) shows a significance value of 0.018 <0.05. This means that X3 (regional financial accounting system) has a positive and significant influence on the Quality of Government Financial Reports (Y) in Lebong Regency. The F-value is 0.000 < 0.05, indicating that X1, X2, and X3 collectively have a significant effect on the quality of Lebong Regency government financial reports (Y).
Analysis Of Drug Inventory Accounting Based On Psap No. 5 At Tungkal 1 Public Health Center, Pino Raya District Sagita, Nabila Dayana; Hidayah, Nenden Restu; Astuty, Kamelia
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jemba.v2i2.1036

Abstract

This study aims to analyze the implementation of drug inventory accounting based on PSAP No. 5 at Tungkal 1 Public Health Center, Pino Raya District. The research employed a descriptive qualitative method with data collected through observation, interviews, and documentation. The data were analyzed by comparing the accounting practices at the health center with the provisions of PSAP No. 5 regarding recognition, measurement, presentation, and disclosure of inventories. The results show that the implementation of drug inventory accounting at Tungkal 1 Health Center is partially in accordance with PSAP No. 5. The recognition process has been properly carried out when the drugs are received, but the measurement, presentation, and disclosure are not yet in accordance with the standard due to manual recording and the absence of value data. It is suggested that the health center adopt a computer-based accounting system to improve the accuracy and accountability of inventory management.
Internal Control System Of Merchant Inventory At Alfamart Basuki Rahmat Bengkulu Riani, Gusti; Susanti, Neri; Astuty, Kamelia
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jemba.v2i2.1051

Abstract

This study aims to find out: The Implementation of Internal Control applied by the company to Alfamart Stores. The Role of Internal Control on the Inventory of Merchandise in Alfamart Stores. The research method used is a comparative method with a descriptive approach. This research was conducted using interview and documentation techniques with parties involved in the Control of Alfamart Basuki Rahmat Bengkulu Merchandise Inventory. The results of the study show that the internal control system of merchandise inventory at Alfamart Basuki Rahmat Bengkulu is compatible with Mulyadi's theory (2018:488). In the organizational element, there is a schedule and committee involved in Stock Taking. The authorization system and recording procedures have been appropriate, where the monthly Stock Taking report is signed by the store head and the daily Stock Taking is signed by the shift holding employee, the recording after the results of the monthly and daily (partial) Stock Taking reports is calculated based on an invoice that contains the type of goods, the price of the goods and the quantity of goods. Sound practices, there is conformity in the implementation of the internal control system of merchandise inventory, where the invoice has been given a printed serial number and issued by WareHouse Alfamart, the implementation of Stock Taking is carried out 2 times (monthly and daily) using the PDA system.
Analysis Of Efficiency And Effectiveness In The Management Of Village Fund Budget In Pagar Gunung Village, Kaur Regency 2022-2023 Astuty, Kamelia; Saputra, Wahyu Adi; Yulianti , Oni
Journal of Management, Economic, and Accounting Vol. 5 No. 1 (2026): January
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i1.1008

Abstract

Village development is an essential part of national development aimed at improving community welfare. Based on Law Number 6 of 2014 concerning Villages, the Village Fund is allocated to every village through the State Budget (APBN) to finance government administration, development implementation, community development, and community empowerment. Pagar Gunung Village, located in Padang Guci Hulu District, Kaur Regency, is one of the villages that receives Village Fund allocations each year to support development and public service activities. This study aims to analyze the level of efficiency and effectiveness in managing the Village Fund in Pagar Gunung Village for the 2022 and 2023 fiscal years. The research method used is descriptive quantitative, employing efficiency and effectiveness ratio analysis based on budget and realization data obtained through observation and documentation. The results show that the management of the Village Fund in Pagar Gunung Village achieved an efficiency level of 100% and an effectiveness level of 100%, indicating that all planned activities were successfully implemented according to the established budget. This demonstrates that the financial management of the Village Fund in Pagar Gunung Village has been carried out optimally and has had a positive impact on community welfare and village development.
The Effect Of Dividend Announcements On Stock Price Movements At Pt. Aneka Tambang Persero TBK (ANTM) Oktafiani, Lisa; Fitriano, Yun; Astuty, Kamelia
Journal of Management, Economic, and Accounting Vol. 5 No. 1 (2026): January
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i1.1013

Abstract

This study aims to analyze the effect of dividend announcements on stock price movements of PT Aneka Tambang (Persero) Tbk (ANTM). The research adopts a quantitative approach using an event study method to examine the market reaction before and after the dividend announcement. The data used in this study are secondary data in the form of daily closing stock prices and the Indonesia Composite Index (IHSG) during the observation period, which covers 15 days before and 15 days after the dividend announcement. Data analysis was conducted using the paired sample t-test with the help of SPSS Statistics 27 to determine whether there are significant differences in abnormal returns before and after the dividend announcement. The results indicate that the dividend announcement of PT Aneka Tambang (Persero) Tbk in 2023 and 2024 did not have a significant impact on stock price movements. The paired sample t-test results show a significance value greater than 0.05, implying no significant difference in abnormal returns before and after the announcement. This finding supports the semi-strong form of the Efficient Market Hypothesis, suggesting that the market has efficiently absorbed public information regarding the dividend announcement. Therefore, it can be concluded that the dividend announcement did not trigger a significant reaction from investors in the Indonesian capital market.
The Effect Of Digital Marketing And Product Variety On Purchase Decisions At Juragan Mode Shopin Bengkulu City Landa, Delta R; Anggriani, Ida; Astuty, Kamelia
Journal of Multidisciplinary Research Vol. 2 No. 2 (2026): January
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jmr.v2i2.459

Abstract

This study, entitled "The Effect of Digital Marketing and Product Variety on Purchase Decisions at Juragan Mode Shop in Bengkulu City," aims to determine the extent to which digital marketing and product variety affect consumers’ purchase decisions. The background to this research stems from technological developments that encourage businesses, particularly in the fashion industry, to adapt through digital marketing strategies. Juragan Mode Shop, as one of the fashion shop in Bengkulu City, also utilizes social media and digital platforms to attract customers. However, sales success depends not only on digital promotions but also on the product diversity offered. The research method used was a quantitative method with an associative approach. The population in this study was all consumers who had shopped at Juragan Mode Shop, with a sample size of 100 respondents selected through purposive sampling. Data were collected using a questionnaire with a Likert scale and analyzed using multiple linear regression analysis using SPSS version 23. Validity and reliability tests, t-tests, F-tests, and coefficient of determination (R²) were used to verify the hypotheses and the reliability of the research instrument. Based on the results of the multiple linear regression test, digital marketing has a positive and significant effect on purchase decisions, with a regression coefficient of 0.738, a calculated t-value of 6.178, and a significance value of 0.000 < 0.05. Product variety also has a positive and significant effect, with a regression coefficient of 0.523, a calculated t-value of 2.993, and a significance value of 0.003 < 0.05. Simultaneously, both variables significantly effect purchase decisions, with a calculated F-value of 101.089 and a significance value of 0.000 < 0.05. The coefficient of determination (R²) of 0.676 indicates that 67.6% of the variation in purchase decisions is explained by digital marketing and product variety, while 32.4% is influenced by other factors such as price, service quality, and brand image. In conclusion, the implementation of an effective digital marketing strategy and the availability of diverse products have been proven to increase consumers’ purchase decisions at the Juragan Mode Shop in Bengkulu City.
Co-Authors Abdul Rahman Agung, Kiemas Tando Ahmad Soleh Aji Sudarsono Amandari, Sevti Andreas, Rocky Apriani, Denny 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 Landa, Delta R Mohamad Akbar, Mohamad Nata, Fandwi Neri Susanti Novitasari, Meise Nurzam, Nurzam Oktafiani, Lisa Panjaitan, Klara Mega Utari Paramita, Tesi Pratama, Yoga Anugrah Purnamasari, Reni Putra, Kevin Arigi Putri, Lydia Gustina Rafiul, Zurry Riani, Gusti Sagita, Nabila Dayana Saharani, Dea Saputra, Wahyu Adi Sulisti Afriani, Sulisti 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 Yulianti , Oni Yulita Sari