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All Journal Jurnal Telaah dan Riset Akuntansi Managament Insight: Jurnal Ilmiah Manajemen Journal of Accounting and Investment EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Edunomika (JIE) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Abdimas Bina Bangsa International Journal of Social Service and Research Prosiding Konferensi Nasional PKM-CSR Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Jurnal Indonesia Raya Eastasouth Journal of Effective Community Services Jurnal Fairness West Science Business and Management West Science Interdisciplinary Studies (JUMPER) West Science Interdisciplinary Studies West Science Social and Humanities Studies Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Isma Coryanata
Jurusan Akuntansi Universitas Bengkulu
Religion Agriculture, Biological Sciences & Forestry Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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PEMBERDAYAAN MASYARAKAT MELALUI PELATIHAN PENGELOLAAN BADAN USAHA MILIK DESA (BUMDES) PADA KECAMATAN UJAN MAS KABUPATEN KEPAHIANG Fachruzzaman Fachruzzaman; Eddy Suranta; Abdullah Abdullah; Nikmah Nikmah; Pratana Puspa Midiastuty; Isma Coryanata
Jurnal INDONESIA RAYA (Pengabdian pada Masyarakat Bidang Sosial, Humaniora, Kesehatan, Ekonomi dan Umum) Vol 4, No 1 (2023)
Publisher : Perkumpulan Dosen Muda Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/indonesiaraya.4.1.11-16

Abstract

BUMDes diharapkan dapat memberikan kontribusi bagi masyarakat dan desa dalam upaya pengembangan usaha, pembangunan desa, dan juga pemberdayaan masyarakat. Akan tetapi pada kenyataanya BUMDes yang ada di Kecamatan Ujan Mas Kabupaten Kepahiang belum secara optimal memberikan kontribusinya. Kegiatan BUMDes hanya menjalankan usaha simpan pinjam dan toko menjual sembako dengan skala kecil. Permaslahan yang dihadapi oleh BUMDes yaitu kurangnya program kegiatan pemberdayaan masyarakat dan tingkat ekonomi masyarakat desa khususnya di Kecamatan Ujan Mas Kabupaten Kepahiang. Metode pendekatan yang dilakukan dalam kegiatan pengabdian ini adalah dengan melakukan pelatihan pada kepala desa, perangkat desa, pengelola BUMDes dan perwakilan anggota masyarakat di Kecamatan Ujan Mas Kabupaten Kepahiang sebanyak 40 orang. Hasil dari pengabdian ini tentunya BUMDes sebagai badan usaha yang memanfaatkan dana desa dapat memberikan kontribusi lebih bagi masyarakat dan desa. Adanya komitmen bersama dari seluruh warga desa untuk menjadikan desa mereka memiliki usaha yang dijalankan melalui BUMDes yang modalnya bukan saja berasal dari dana desa juga bisa berasal dari investasi masyarakat desa maupun dari dana pinjaman. BUMDes dapat mengatasi permasalahan-permasalahan BUMDes terkait dengan pembayaran gaji bagi pengelola BUMDes, Optimalisasi pengelolaan potensi wisata, dan BUMDes supaya dapat mengoptimalkan peningkatan pendapatan terutama BUMDes yang bergerak dibidang usaha jual beli sembako.
The Influence Of Accounting Knowledge, Socialization Of Accounting Standards, Education And Business Scale On The Quality Of Financial Statements (Study on SME in Bengkulu City) Annisa Qurrata A’yun; Isma Coryanata
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5210

Abstract

The development of SME in Bengkulu City is increasing from year to year, but in running their business, SMEs rarely make financial statements in accordance with SAK EMKM, this is due to the low accounting knowledge and education possessed by SME. In addition, it is very rare for socialization about SAK EMKM by the government. Business size will also affect SME in improving the quality of financial statements. This study aims to determine the influence of accounting knowledge, socialization of accounting standards, education and business scale on the quality of financial statements in SME in Bengkulu City. Data collection was done by questionnaire and data analysis using multiple linear regression analysis and hypothesis test. The sample in this study was 88 SME in the city of Bengkulu. The results showed that accounting knowledge, socialization of accounting standards and business scale had a significant partial effect on the quality of financial statements because the quality of financial statements could be improved due to accounting knowledge from SME and socialization from the government about SAK EKM and business scale. However, the variable level of education does not have a significant effect on the quality of financial statements because high education does not guarantee that someone can produce quality financial statements, without high education, SME can find out about the quality of good financial statements through socialization and training
PENGARUH E-COMMERCE, SELF EFFICACY DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA PENGAMBILAN KEPUTUSAN DALAM BERWIRAUSAHA Ayu Handayani Batubara; Isma Coryanata
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11570

Abstract

The purpose of this study is to evaluate three factors: the effect of e-commerce, self-efficacy, and accounting information systems on the decision to pursue entrepreneurship. This research uses an associative quantitative approach. The population in this study were active students of the accounting study program at the Faculty of Economics and Business, Bengkulu University. This research uses a survey method by distributing questionnaires. Using purposive sampling technique, this study involved active students majoring in accounting semesters 5 and 7 who took accounting information systems and entrepreneurship classes. Based on statistical tests conducted, the results showed that e-commerce and self-efficacy affect student entrepreneurship decisions, while accounting information systems have no effect on student entrepreneurship decisions. This research is expected to help students in making entrepreneurial decisions. In this way, they continue to develop their personal skills and accounting knowledge until they become successful entrepreneurs.
“PENGARUH PEMAHAMAN DASAR AKUNTANSI, PENGETAHUAN KEWIRAUSAHAAN, E-COMMERCE, DAN MOTIVASI TERHADAP NIAT MAHASISWA AKUNTANSI UNTUK BERWIRAUSAHA” Sandi Muhammad Akbar; Isma Coryanata
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11498

Abstract

This research aims to examine the influence of basic accounting understanding, entrepreneurial knowledge, e-commerce, as well as motivation and interest in entrepreneurship among accounting students at the University of Bengkulu. In this study, the population used was 320 people with the criteria being students of the 7th and 5th semester accounting study program who had taken accounting introduction and entrepreneurship courses and using a non-probability sampling method based on the results of calculations using the Slovin formula, a research sample of 76 students was obtained. In this research, the method used is a quantitative method, SPSS 27 using in this research to testing hypotheses and processing data. The results of this research show that accounting understanding, entrepreneurial knowledge, e-commerce, motivation have a simultaneously affect interest in entrepreneurship among accounting students at the University of Bengkulu .
PENGARUH PARTISIPASI MASYARAKAT, KOMPETENSI PENDAMPING DESA, KOMPETENSI APARATUR DESA, KUALITAS PENGAWASAN BADAN PERMUSYAWARATAN DESA SERTA KOMITMEN PEMERINTAHAN DAERAH TERHADAP KEBERHASILAN PENGELOLAAN DANA DESA Anisyah Martha Dilla; Isma Coryanata
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11560

Abstract

This study aims to test and prove the influence of community participation variables, the competence of village assistants, the competence of village officials, the quality of supervision of village consultative bodies and the commitment of local governments to the successful management of village funds in Kaur Tengah District, Kaur Regency. This research uses quantitative methods. The sampling technique used is non probability sampling (saturated sampling) and the type of data in this study is primary data. The sample in this study were all village governments (Village Head (Kades), Village Secretary (Sekdes), Village Treasurer, Head of Affairs (Kaur), Section Head (Kasi)) as many as 96 people. The data collection technique used in this study was through distributing questionnaires to respondents. Technical analysis and hypothesis testing using Partial Least Square (PLS) tools using SmartPLS 4.0 application software. The results of this study indicate that community participation, the competence of village assistants, the competence of village officials have a positive and significant effect on the successful management of village funds, and the quality of supervision of village councils and local government commitment have no effect on the successful management of village funds.
PENGARUH PENERAPAN SIA, BUDAYA ORGANISASI, KESESUAIAN TUGAS DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN BAGIAN AKUNTANSI (STUDI EMPIRIS PADA PERUSAHAAN BUMN DI KOTA BENGKULU) Elsa Purnama Sari; isma Coryanata
JURNAL FAIRNESS Vol. 12 No. 3 (2022): Vol. 2 No. 3 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v12i3.37004

Abstract

This study aims to examine the effect of applying accounting information systems, organizational culture, suitability of task-technology and work motivation on the performance of accounting department employees at BUMN in Bengkulu City. The data used in this study are primary data. Primary data were obtained from a questionnaire distributed to employees of the accounting department at the BUMN in Bengkulu City. The number of questionnaires distributed was 38 questionnaires, but only 36 questionnaires could be processed. Data were analyzed using multiple linear regression analysis using the SPSS program. The results showed that the application of the accounting information system, organizational culture, task- technology suitability and work motivation had a positive effect on the performance of the accounting department employees at BUMN in Bengkulu City. This research can contribute to SOEs in the city of Bengkulu to be taken into consideration in order to continue to improve the performance of employees in accounting in every company. As for the limitations of this study, this study cannot reach all BUMNs in Bengkulu City because there are a number of BUMN companies that are not willing to be used as research samples.
PENERAPAN BALANCED SCORECARD SEBAGAI TOLAK UKUR KINERJA PERUSAHAAN PADA PT ASURANSI JASA INDONESIA (JASINDO) Sella Gusti Pratiwi; Isma Coryanata
JURNAL FAIRNESS Vol. 13 No. 1 (2023): Vol. 13 No. 1 (2023)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v13i1.37049

Abstract

This study aims to see the performance at PT. Jasindo Insurance, Bengkulu City, using a balanced scorecard approach as a performance measure. There must be four perspectives in implementing the balanced scorecard. The sample of this study were employees / employees of PT. Jasindo Insurance, Bengkulu City, with 52 people and 163 insurance-related company customers. Data were analyzed using IBM SPSS version 20 analysis. The results of PT. Jasindo Insurance, Bengkulu City, shows that the overall result Performance appraisal of PT. Jasindo Insurance, Bengkulu City, using the balanced scorecard approach as a whole shows very well.
Credit Dependency and Debt Management: A Bibliometric Review Judijanto, Loso; Coryanata, Isma; Novitasari, Salwa Aulia
West Science Interdisciplinary Studies Vol. 3 No. 06 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i06.2012

Abstract

This study presents a comprehensive bibliometric analysis of scholarly literature on credit dependency and debt management, aiming to map the intellectual, thematic, and collaborative structures that define the field. Using data extracted from the Scopus database and analyzed through VOSviewer, the study identifies major research clusters including financial management, debt provision, and risk management. The findings highlight a clear evolution in research focus—shifting from individual financial behaviors and literacy toward institutional credit risk management and systemic financial governance. Co-citation and author network analyses reveal key contributors such as Lusardi, Altman, and Duffie, representing distinct but interconnected scholarly traditions. Moreover, country collaboration mapping positions the United States as the most central hub, with growing contributions from emerging economies. This study not only synthesizes the knowledge base but also reveals thematic gaps and opportunities for future interdisciplinary research. It contributes valuable insights for academics, policymakers, and practitioners seeking to understand and address the global challenges associated with credit reliance and sustainable debt management.
Bibliometric Analysis of Retirement Planning and Financial Stability Judijanto, Loso; Coryanata, Isma; Nurhayadi, Willy
West Science Social and Humanities Studies Vol. 3 No. 06 (2025): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v3i06.2008

Abstract

This study presents a comprehensive bibliometric analysis of global research on retirement planning and financial stability, using data retrieved from the Scopus database and visualized through VOSviewer. The analysis reveals a multidimensional scholarly landscape structured around key themes such as social security systems, financial behavior, psychological readiness, and health-related factors. Findings indicate a significant shift in research focus over the past decade—from institutional and policy-oriented approaches to individual-centric perspectives emphasizing financial literacy, retirement planning, and investment strategies. Influential authors including Mitchell, Lusardi, and Hershey have shaped the intellectual development of the field through interdisciplinary contributions. The United States dominates both in publication output and international collaboration, although emerging participation from countries such as India and Thailand suggests increasing global interest. The study identifies critical research gaps in digital financial tools, informal employment contexts, and health-retirement linkages, calling for more inclusive and forward-looking studies. These insights offer valuable guidance for researchers, policymakers, and practitioners in designing effective strategies to promote financial security in retirement.
Credit Dependency and Debt Management: A Bibliometric Review Judijanto, Loso; Coryanata, Isma; Novitasari, Salwa Aulia
West Science Interdisciplinary Studies Vol. 3 No. 06 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i06.2012

Abstract

This study presents a comprehensive bibliometric analysis of scholarly literature on credit dependency and debt management, aiming to map the intellectual, thematic, and collaborative structures that define the field. Using data extracted from the Scopus database and analyzed through VOSviewer, the study identifies major research clusters including financial management, debt provision, and risk management. The findings highlight a clear evolution in research focus—shifting from individual financial behaviors and literacy toward institutional credit risk management and systemic financial governance. Co-citation and author network analyses reveal key contributors such as Lusardi, Altman, and Duffie, representing distinct but interconnected scholarly traditions. Moreover, country collaboration mapping positions the United States as the most central hub, with growing contributions from emerging economies. This study not only synthesizes the knowledge base but also reveals thematic gaps and opportunities for future interdisciplinary research. It contributes valuable insights for academics, policymakers, and practitioners seeking to understand and address the global challenges associated with credit reliance and sustainable debt management.
Co-Authors Abdullah Abdullah Abdullah Abdullah Akbar, Sandi Muhammad Anisyah Martha Dilla Annisa Qurrata A’yun Artis Ayu Handayani Batubara Aziza, Nurna Batubara, Ayu Handayani Darius Darius Dilla, Anisyah Martha Eddy Suranta Elisa Hawalia Ramli Elsa Purnama Sari Fachruzzaman - Fachruzzaman, Fachruzzaman Fadli Fadli Fadli Fadli Halimatusyadiah Halimatusyadiah Husaini Husaini Irkhos Irkhos Irkhos Irkhos Irwansyah Irwansyah Jalaluddin, T. Jarmuji Jarmuji Judijanto, Loso Latifa Dinar Rahmani Hakim Lisa Martiah Nila Puspita Lismawati Lismawati Melly Susanti Muhamad Sil Nanang Sugianto Niarti, Upi Nikmah Nikmah Nindita, Nansi Ria Novitasari, Salwa Aulia Nurhayadi, Willy Pancawat, Emmy Pratana Puspa Midiastuty Primasari, Niken Savitri Qodari, Amimah Ridwan Nurazi, Ridwan Rio Akbar, Muhammad Saiful Saiful Salfitri, Deanisa Puspa Sandi Muhammad Akbar Sella Gusti Pratiwi Sukardi Sukardi Susanti, May Vika Fitranita Wijayanti, Indah Oktari