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All Journal Professional : Jurnal Komunikasi dan Administrasi Publik EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Research in Business, Economics, and Education Journal of Business, Management, and Accounting Bima Journal : Business, Management and Accounting Journal Jurnal Fokus Manajemen Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Indonesia Raya Jurnal Dehasen Untuk Negeri Jurnal Pusat Manajemen Focus of Human Resource Management Journal Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Journal of Indonesian Management
Ida Anggriani
Universitas Dehasen Bengkulu
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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Analysis of Production Cost Calculation Using the Full Costing Method at the Monto Donut MSME in South Bengkulu Tia Alvionah; Ida Anggriani; Ramadan Subhi
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.9894

Abstract

This study aims to analyze the calculation of the cost of goods manufactured (COGM) using the full costing method at the MSME Tari Donat Montog in South Bengkulu. The research is motivated by the importance of applying an appropriate cost calculation method so that MSME owners can determine accurate and competitive selling prices. The study employs a descriptive quantitative method with a case study approach. Data were collected through observation, documentation, and interviews conducted in 2024. The results show that the calculation using the full costing method produces a higher total cost compared to the conventional calculation used by the MSME, amounting to Rp156,131,000 with a unit cost of Rp1,881, while the MSME’s own calculation was only Rp1,617 per unit. This indicates that the full costing method provides a more comprehensive picture of production costs, as it includes all cost components, both fixed and variable. Therefore, the application of the full costing method is recommended for MSMEs to help determine appropriate selling prices and improve operational efficiency and profitability.
Pengaruh Etos Kerja, Gaya Kepemimpinan, Dan Reward Terhadap Kinerja Pegawai Dinas Perpustakaan Dan Kearsipan Kabupaten Seluma Sita Paramita; Ida Anggriani; Bahman Effendi
Focus of Human Resource Management Journal Vol. 1 No. 2 (2026): August
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

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

Abstract

This research is motivated by the importance of improving employee performance at the Seluma Regency Library and Archives Service in providing optimal public services, one of which is influenced by internal and external factors such as work ethic, leadership style, and the reward system implemented. This study aims to examine the influence of work ethic, leadership style, and rewards on employee performance at the Library and Archives Office of Seluma Regency. This research is quantitative in nature, using questionnaires and analysis methods. The population in this study consists of all employees of the Library and Archives Office of Seluma Regency, totaling 35 people, with the sampling technique using a census sampling method. Data were collected through questionnaires and then analyzed using validity and reliability tests, multiple linear regression, coefficient of determination, and hypothesis testing with the assistance of SPSS 24 software. The results of the multiple regression testing all showed an increase from a value of 0, meaning there is a positive and direct relationship from the coefficients of work ethic (X1), leadership style (X2), and reward (X3). The t-test results showed that Work Ethic (X1) had a t-count of 2.472 > t-table 1.692 and a significance of 0.019 < 0.05, the Leadership Style (X2) test showed t-count 2.064 > t-table 1.692 and significance 0.047 < 0.05, and the Reward (X3) test showed t-count 2.054 > t-table 1.692 and significance 0.048 < 0.05. Based on the comparison of the F-count value with the F-table value, the F-count is greater than the F-table value, namely 4.452 > 2.660; therefore, it is concluded that the hypothesis is accepted, meaning there is a simultaneous effect of Work Ethic (X1), Leadership Style, and Reward (X3) on the performance (Y) of employees at the Seluma Regency Library and Archives Office. This is evident from the significance level of 0.010 < 0.05. Thus, work ethic, leadership style, and rewards have a positive and significant effect on employee performance, both partially and simultaneously.
The Influence of Brand Image and Quality Perception on Acer Laptop Purchase Decisions at Sinar Karya Computer Manna, South Bengkulu Regency Rizka Safitri; Ida Anggriani; Rinto Noviantoro
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 1 No. 2 (2021): DESEMBER
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v1i2.202

Abstract

This study aims to determine the effect of brand image and perceived quality on purchasing decisions of Acer Laptops at Sinar Karya Computer Manna. The samples used in the study were consumers of acer laptops in Sinar Karya computers as many as 50 customers who came to the store. Data collection is done by using quantitative. The method used is multiple linear regression analysis using SPSS version 16.0 and hypothesis testing in these observations using t test and F test. Multiple Linear Regression Equation produces equation Y = 43.778+ 0.122 X1 +(-0.154 ) X2 . From these observations, Brand Image and perceived quality have a positive and significant effect on purchasing decisions. Based on the analysis of the coefficient of determination (R Square) of 0.36 which indicates that the variable Brand Image and perceived quality is able to contribute 36% of which 64% is influenced by other variables not examined in this study. The partial gain explains that the two independent variables are brand image and perceived quality with a value of t count < t table, namely 0.915 and 1.095 < t table 2.010. The two X variables have the greatest influence on the Y variable in Sinar Karya Computer Manna Kab. South Bengkulu.
The Effect of Supervision, Work Discipline and Career Development on the Performance of Employees of BPKD Office Seluma Distric Yulia Hartuti; Ida Anggriani; Nurzam Nurzam
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 1 No. 2 (2021): DESEMBER
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v1i2.209

Abstract

The analytical method used is the validity test, reliability test, simple linear regression, coefficient of determination, F test and t test. Based on the results of the study, it shows that Supervision (X1) partially has a significant effect on employee performance (Y) at BPKD Office Seluma Distric because the significant value is 0.001 < 0.05. Work discipline (X2) partially has a significant effect on employee performance (Y) at BPKD Office Seluma Distric because the significant value is 0.025 < 0.05. Career development (X3) partially has a significant effect on employee performance (Y) at the BPKD Office Seluma Distric because the significant value is 0.002 < 0.05. Supervision variables (X1), work discipline (X2) and career development (X3) simultaneously or together have a significant effect on employee performance (Y) at BPKD Office Seluma Distric because the significant value is 0.000 < 0.05.
Analysis of Accounting Information System of Raw Material Inventories Perumda Tirta Hidayah Bengkulu City Fenita Depriyanda Putri; Ida Anggriani; Rinto Noviantoro
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 1 No. 2 (2021): DESEMBER
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v1i2.304

Abstract

Method of analysis used in this study is a comparative method. Comparative Research is a study that compares the existence of one or more variables in two different samples. Where in this study the researchers compared one variable with two different objects. The results showed that the accounting information system for the inventory of raw materials at Perumda Tirta Hidayah, Bengkulu City, includes transactions for business use, system classification, production cycles. For transaction processes in Perumda Tirta Hidavah, Bengkulu City, such as the purchase process. the process of changing, the process of providing goods. For the use of SIA for businesses related to Perumda Tirta Hidayah are able to improve products or services, can cope with running out of raw materials, can provide the right information While the classification of related systems at Perumda Tirta Hidayah is about open and closed systems, man-made or artificial systems God, and a system whose performance can be ensured, And there is also a production cycle involved in Perumda Tirta Hidayah Bengkulu City in the production orders for the raw materials needed, payment of salaries, the product process is complete. This production cycle has a match and a discrepancy as the salaries of permanent employees are not paid based on the same absences that exist in the production cycle in the TMBooks book.
Analysis Of Calculation Of Cost Of Cost Of Production (Hpp) In The Dusun Coffee Business In Talang Benuang Air Periukan District, Seluma District Willy Agustina; Ida Anggriani; Wagini Wagini
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.v3i2.1485

Abstract

The aim of the research is to analyze the calculation of the cost of production (HPP) at the Dusun Coffee Business in Talang Benuang, Air Periukan District, Seluma Regency. The analytical method used in this research is the comparative descriptive method. Based on the calculation of the cost of production carried out by Dusun Coffee Business in Talang Benuang, Air Periukan District, Seluma Regency, the cost of production of ground coffee per pack of 250 gr is IDR. 15.263.-. and determining the selling price based on the market price, namely IDR. 25,000 so that the profit obtained is Rp. 9,737 per pack. Based on the full costing method, the basic production price for ground coffee per bag is Rp. 20,133,-. By setting the selling price at 25% of the cost of production, the total selling price of ground coffee per pack is IDR. 25,000,- so that the profit obtained is Rp. 4,876 per pack. There is a difference in the calculation of the cost of production between the company's calculation and the full costing method. The company method only calculates the costs of raw materials and auxiliary materials, while the full costing method performs more detailed calculations by calculating all cost components, namely raw material costs, labor costs, factory overhead costs and non-production costs.
The Effect of Competence And Work Environment On Teacher Performance At SMAN 4 of Bengkulu City Yollandah Yollandah; Ida Anggriani; Nia Indriasari
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.v3i2.1502

Abstract

This research aims to determine the effect of competence on teacher performance at SMAN 4 of Bengkulu City, to determine the effect of work environment on teacher performance at SMAN 4 of Bengkulu City, and to determine the effect of competence and work environment on teacher performance at SMAN 4 of Bengkulu City. The data collection method in this research is using a questionnaire and the analysis method is multiple linear regression. Based on the research results, it was found that competence had a significant effect on teacher performance at SMAN 4 of Bengkulu City because the significance value was 0.000 < 0.05. The work environment has a significant effect on teacher performance at SMAN 4 of Bengkulu City because the significance value is 0.001 < 0.05. Competence and work environment have a significant effect on teacher performance at SMAN 4 of Bengkulu City because the significance value is 0.000 < 0.05
Analysis Of Financial Performance In The (KPN) Civil Sevant Cooperative In Pasar Pino Village,South Bengkulu Nursia Regita; Ida Anggriani; kamelia Astuty
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.v3i2.1505

Abstract

The aim of this research is to determine the financial performance of the civil servant cooperative (KPN) in Pasar Pino village. This research on the Civil Servant Cooperative (KPN) in Pasar Pino village used a quantitative descriptive method, which was carried out to analyze financial performance after comparing the financial reports of the 2020-2021 Civil Servant Cooperative (KPN) and using quantitative analysis techniques to manage financial data using analysis. financial ratios. The results of research on the civil servant cooperative (KPN) in Pasar Pino village, the financial reports presented were not good because they were still far below the established standards for assessing liquidity, solvency and profitability ratios. The civil servant cooperative (KPN) in Pasar Pino village does not prepare cash flow financial reports using methods, liquidity ratios, solvency and profitability so it does not know the criteria according to the 2004 Republic of Indonesia Ministry of Cooperatives, UKM, criteria for its financial reports. Therefore, researchers have analyzed the financial reports of the Civil Servant Cooperative (KPN) in Pasar Pino village in accordance with the standards for assessing liquidity, solvency and profitability ratios.
Analysis Of Merchandise Inventory Control Using Eoq, Rop, Ss Methods At Raffa Bengkulu Fruit Store Yusni Octavia Batu Bara; Ida Anggriani; Herlin Herlin
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.v3i2.1524

Abstract

Raffa's Fruit Shop Business is a shop that distributes merchandise which operates in the fruit sector. Among the various methods available, the methods used are the EOQ, ROP, and Safety Stock methods. This research aims to analyze fruit inventory control using the EOQ, ROP, SS method at the Raffa Fruit Shop, Bengkulu City. The data analysis used is descriptive qualitative, namely a research method to determine variable values ​​without making comparisons. The results of this research show that the required quantity of merchandise for 1 period is 671,159 Kg, the economical purchase amount or EOQ is 24,291 Kg, the Purchase Frequency is 28 orders. Reorder Point or reorder point is 40,197 Kg, and Safety Stock or safety stock is 392.81 Kg.
THE RELATIONSHIP OF PROMOTION AND SERVICES WITH INSURANCE POLICY PURCHASE DECISION AT PT. KRESNA RATAMA TUGU, BENGKULU Roni Nofirdaus; Ida Anggriani; Rina Trisna Yanti
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 1 No. 2 (2020): APRIL
Publisher : Penerbit Jurnal Indonesia

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

Abstract

The purpose of this study is to find out the relationship of promotion with the purchase decision of insurance policy at PT.Tugu Kresna Pratama Bengkulu and to find out the relationship of services with the purchase decision insurance policy at PT. Tugu Kresna Pratama Bengkulu. The analytical method used is Spearman rank correlation and hypothesis testing. Based on the calculation of the Spearman rank correlation coefficient, the calculated value of rho (p) between the relationship between promotion and the purchase decision insurance policy at PT. Tugu Kresna Pratama Bengkulu is 0.877 located at Interpretation interval correlation 0.800-1.000, and the calculated value of rho (p) between the relationship between service with the purchase decision insurance policy at PT. Tugu Kresna Pratama Bengkulu is 0.836 located at Interpretation interval correlation 0.800-1.000. Hypothesis testing between promotion and the purchase decision of insurance policy at PT. Tugu Kresna Pratama Bengkulu is a calculated rho value greater than rho table (0.877> 1,692) and hypothesis testing between service with the purchase decision of insurance policy at PT. Tugu Kresna Pratama Bengkulu is a calculated rho value greater than rho table (0.836> 1,692) so Ho is rejected and Ha is accepted, meaning that there is a significant relationship between promotion and service with the purchase decision insurance policy at PT. Tugu Kresna Pratama Bengkulu.
Co-Authors Aan Ramadhan Saputra Abdul Rahman Abdul Rahman Agusman Ameri Aisyah putri utami Ajeng Fitriani Akbar Kurniawan Aldi valentino Aprian Ayu Andri Bahman Effendi Chintia Rahmadani Dennis Rydarto Tambunan Elen Novita Maharani Empon Tri Ayu Engki Yovanda Fadila Putri Lauara Faizal Rekon Sirnandi Fenita Depriyanda Putri Fera Indasari Fera Indasari Galuh Hardiyanti Gayatri, Ida Ayu Made Er Meytha Geni Rama Junita Ghiyats Ferdiatma Herfianti, Meiffa Herlin Herlin Heru Orbandi Hidayah, Nenden Restu Hodiah Apriani Imam Mas’ud Indah Mardiana Iswidana Utama Putra Kamelia Astuty Leza Kurniati Lias Mawati Lisa Rosalini M. Anggi Andrianto M. Rahman Febliansah Memet Pradana Miki Asrayani Muhamad Dwi Tanto Muhammad Abdi Pratama Muhammad Rahman Febliansa Nia Indriasari Nirta Vera Yustanti Nirtha Vera Yustanti Nur Syafitri Nursia Regita Nurul Khotimah Nurzam Nurzam Nurzam Paroli Paroli Ramadan Subhi Refaldo Rolansya Renny Efryanty Rian Septiandre Rina Trisna Yanti Rizka Safitri Roni Nofirdaus Ropi Erwandi Sekuan Efendi Sepriadi Saputra Sita Paramita Sri Wahyuni Suswati Nasution Suwarni Suwarni Tia Alvionah Tito Irwanto Tri Febrina Wagini Wedo Handika Saputra Wenti Sundari Sundari Wijaya, Ermy Willy Agustina Yanto Efendi Yeni Herlina Yesi Indian Ariska Yollandah Yollandah Yudi Irawan Abi Yulia Hartuti Yun Fitriano Yusni Octavia Batu Bara Zahrah Indah Ferina Zoniarti Zoniarti