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An Analysis Of Internal Control System Of Merchandise Inventory At Toko Saga Motor Panorama In Bengkulu City Titin Dwi Jayanti; Karona Cahya Susena; 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.v3i2.1433

Abstract

This study aims is to find out whether the analysis of the internal control system for merchandise inventory at Toko Saga Motor Panorama in Bengkulu City is in accordance with the control system according to Mulyadi (2016: 488). The theory associated with the title explained is the internal assessment system. Toko Saga Motor Panorama in Bengkulu City, carries out cash and credit sales as an effort to attract as many customers as possible to Toko Saga Motor Panorama in Bengkulu City. This research is a type of descriptive research. The data collection method was carried out by observation, interviews and documentation obtained Toko Saga Motor Panorama in Bengkulu City. The results of this research show that the internal assessment system for merchandise inventory at Toko Saga Motor Panorama in Bengkulu City is not in accordance with the control system according to Mulyadi (2016: 488) so it can be said that it has not been carried out effectively. This can be seen from Toko Saga Motor Panorama in Bengkulu City which does not have its own control system and does not have adequate storage and there are no operations in the organizational structure at Toko Saga Motor Panorama in Bengkulu City because it is only carried out by two people who run all the divisions. In determining the inventory valuation method, the company uses the LIFO method because the last item will be the cost of goods sold. This will provide greater profits compared to the FIFO method.
The Effect Of Financial And Non-Financial Compensation On Employee's Performance Of Hakasima Media Tv Of Bengkulu City Ari Nurjama; Karona Cahya Susena; Lydia Gustina Putri
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.v3i2.1506

Abstract

This research aims to test whether there is an influence of Financial and Non-Financial Compensation on the Performance of Employees of Hakasima Media TV in Bengkulu City. Based on the characteristics of the research, 39 samples were obtained using the Census or Saturated sampling method. Based on the results of the Multiple Linear Regression research, it shows that Y=12,305+0.413+0.86 9+e which proves that Financial Compensation has a positive effect on the Employees’ Performance of Hakasima Media TV of Bengkulu City of 0.413, and Non-Financial Compensation has a positive effect on the Employees’ Performance of Hakasima Media TV of Bengkulu City of 0.869. The results of the t test show that Financial Compensation has t count> t table (3.455 > 2.028) and a significant value of 0.001 < 0.05, therefore Ho is rejected, which means that Financial Compensation has a positive and significant effect on the the employees’ performance of Hakasima Media TV of Bengkulu City, and Nonfinancial Compensation is quite dominant with t count > t table (10.642 > 2.028), and has a significance level of 0.000 < 0.05 then Ho is rejected which means that non-financial compensation has a significant and significant impact on the Employees’ Performance of Hakasima Media TV of Bengkulu City. Based on the F test (simultaneous) it is known that the significance value is 0.000 < 0.05 and calculated F> F table (89.769 > 3.26) which means that financial compensation and non-financial compensation have a significant effect on the Employees’ Performance of Hakasima Media TV of Bengkulu City. Based on the results of the determination coefficient test, it is known that Financial Compensation and Non-Financial Compensation have an effect on the Employees’ Performance of Hakasima Media TV of Bengkulu City of 0.833 or 83.3% and the remainder (100-83.3% = 16.7%) is influenced by other variables not examined in this research.
The Relationship Of Services And Promotion With Purchase Decisions At Dewi Cell Counter, Kaur District Sukri, Restu; Susena, Karona Cahya; M. D. , Eska Prima
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 3 (2021): JULI
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v2i3.62

Abstract

This study aims to determine the correlation between service and purchasing decisions at Counter Dewi Cell of Kaur Regency and to determine the correlation between promotion and purchasing decisions at Counter Dewi Cell of Kaur Regency. The analytical method used is the Spearman rank correlation and hypothesis testing. Respondents of this study were 75 buyers. From the calculation of the spearman rank correlation coefficient for the correlation between service and purchasing decisions at Counter Dewi Cell of Kaur Regency, the calculated rho value is 0.863 which means it is very strong, because the correlation value lies in the correlation coefficient interval from 0.800 to 1,000, and from the hypothesis test with the t test shows that tcount > ttable (14,572> 1,666) then Ho is rejected and Ha is accepted means that service has a significant correlation with purchasing decisions at Counter Dewi Cell of Kaur Regency. While the calculation of the spearman rank correlation coefficient for the correlation between promotion and purchasing decisions at Counter Dewi Cell of Kaur Regency obtained a calculated rho value of 0.777 which means strong, because the correlation value lies in the correlation coefficient interval from 0.600 to 0.799, and from the hypothesis test with the t test shows that tcount > ttable (10.535> 1.666) then Ho is rejected and Ha is accepted means that promotion has a significant correlation with purchasing decisions at Counter Dewi Cell of Kaur Regency.
Analysis Of Public Satisfaction With Public Services Based On The Public Satisfaction Index (Ikm) At Pgar Jati Treatment Puskesmas, Pagar Jatika District, Central Bengkulu Regency Desmanto, Desmanto; Susena, Karona Cahya; Nurzam, Nurzam
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1313

Abstract

The research objective was to determine community satisfaction with public services based on the community satisfaction index (IKM) at the Pagar Jati Care Health Center, Pagar Jati District, Central Bengkulu Regency. The data analysis technique used was to measure the value of the Community Satisfaction Index (IKM) based on the Regulation of the Minister of Administrative Reform and Bureaucratic Reform Number 14 of 2017. The sample in this study was 191 patients who received services from the Pagar Jati Treatment Health Center, Pagar Jati District, Regency Central Bangalore.The Community Satisfaction Index (IKM) for the quality of service at the Pagar Jati Health Center, Pagar Jati District, Central Bengkulu Regency obtained an average value of 3.18 which is in a good assessment. Furthermore, the IKM for service units is multiplied by 25 so that the IKM at the Pagar Jati Care Health Center, Pagar Jati District, Central Bengkulu Regency is 79.38 with service quality B with good criteria because it is in the value interval of 76.61 – 88.3. The element of cost/tariff gets the highest rating with an average score of 3.53 with very good assessment criteria. This illustrates that patients assess the Pagar Jati Care Health Center, Pagar Jati District, Central Bengkulu Regency to provide services free of charge. The lowest satisfaction score is 2.64, namely the completion time with poor assessment criteria. This illustrates that the lack of speed in service is caused by a lack of medical personnel or existing health workers, while there are quite a lot of people asking for health services, causing delays in providing health services to the community.
The Influence of Understanding Taxes and Tax Sanctions on the Compliance of Individual Taxpayers Who Own MSME Businesses in Pagar Dewa Subdistrict, Bengkulu City Galung, Mia Margareta Huta; Susena, Karona Cahya; Abi , Yudi Irawan
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.v5i1.1545

Abstract

There are many small and medium businesses in Pagar Dewa Village, Selebar Bengkulu Sub-District, namely 80 MSME owners. This research aims to determine the effect of tax understanding and sanctions on the compliance of individual taxpayers who own MSME businesses in Pagar Dewa Village, Bengkulu City. This research is explanatory in nature. The sampling technique in this research uses a total sampling technique, where the samples taken are private taxpayers who own MSME businesses in Pagar Dewa Village, Bengkulu City. Data collection techniques in this research are observation, questionnaires and literature study. Based on the results of this research and data analysis, the result F table is 2.95 because F count > F table (7.894 > 2.95) then Ha is accepted and Ho is rejected, meaning that the variables have a significant effect on tax understanding (X1), tax sanctions (X2) and service quality (X3) together or simultaneously towards taxpayer compliance (Y). The termination coefficient value of Adjusted R Square R2= 0.774. This value means that the independent variables together contribute 77.4% in influencing the dependent variable with medium criteria.
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.
The Effect Of Service Quality And Custumer’s Satisfaction On Custumer’s Loyality At PT. Perusahaan Perdagangan Inodonesia Branch Of Bengkulu Kristina, Nevianti; Susena , Karona Cahya; Kurniawan, Kimas
Journal of Indonesian Management Vol. 3 No. 4 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v3i4.1563

Abstract

The purpose of this study is determine the quality of service and customer’s satisfaction regarding customer’s loyalty for pharmaceutical products at PT. Perusahaan Perdagangan Indonesia Branch of Bengkulu. The research method used was quantitative, the sample in this study was 88 customers who purchased pharmaceutical products at PT. Perusahaan Perdagangan Indonesia Branch of Bengkulu. The sampling technique is accidental sampling technique. Data were collected using a questionnaire and the analysis methods used were multiple linear regression, determination tests and hypothesis tests. The results of the regression equation are Y = 13.225 + 0.318X1 + 0.385X2 + 3.881, meaning that service quality and customer’s satisfaction have an influence on customer’s loyalty at PT. Perusahaan Perdagangan Indonesia Branch of Bengkulu. The determination test result is 0.396, meaning that service quality and customer’s satisfaction have an effect on employee customer’s loyalty at PT. Perusahaan Perdagangan Indonesia Branch of Bengkulu by 39.6%, while the remaining 60.4% is explained or influenced by other variables that were not studied. Service quality and customer’s satisfaction together. has the same effect on customer’s loyalty at PT. Perusahaan Perdagangan Indonesia Branch of Bengkulu with a significance value of 0.000, less than 0.05. Service quality has a positive and significant effect on customer’s loyalty at PT. Perusahaan Perdagangan Indonesia Branch of Bengkulu, because the significance value of 0.000 is less than 0.05. Customer’s satisfaction has a positive and significant effect on customer’s loyalty at PT. Perusahaan Perdagangan Indonesia Branch of Bengkulu, with a significance value of 0.000, which is less than 0.05.
The Effect of Role Conflict and Job Stress on Turnover Intention in Nurses at Hasanuddin Damrah Manna Hospital, South Bengkulu Regency Corita, Leni; Susena , Karona Cahya; Nurzam, Nurzam
Journal of Indonesian Management Vol. 3 No. 4 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v3i4.1564

Abstract

Increased competitive pressure, accelerated technological change, and changes in demographic structure. Growing awareness and recognition of the increasingly important role of human resources in an organization. The aim of this research is to determine the effect of role conflict and work stress on turnover among nurses at Hasanuddin Damrah Manna Hospital, South Bengkulu Regency. The type of research used is quantitative. The data analysis methods used are multiple linear regression, coefficient of determination test, classical assumptions, and hypothesis testing.The results of multiple linear regression have the equation Y= 27.384-0.439 X1+0.156 X2+2.292 because the direction of the regression is positive, which means that if role conflict and work stress increase, turnover intentions will also increase. Role conflict is more influential than work stress, there is turnover intention because the role conflict regression value is -0.439 which is greater than the work stress regression value. Role conflict has a negative effect on turnover instruction, this is proven by the results of the t test showing t count > t table (-5.903 > 1.976) and a significance value of 0.000 < 0.05 meaning Ha is accepted and Ho is rejected. Job stress has a positive effect on turnover, this is proven by the results of the t test showing tcount > ttable (3.128 > 1.976) with a significant value of 0.000 < 0.05, meaning that H0 is rejected and Ha is accepted. Role conflict and work stress have a joint and significant effect on turnover among nurses at Hasanuddin Damrah Manna Hospital, South Bengkulu Regency, this is proven by the f test which shows the value of Fcount > Ftable (19.697 > 3.91) with a significance value of 0.000.
Pemanfaatan Media Sosial Untuk Berjualan Bakso Secara Online Dona, Hesti Pestiko; Irwanto, Tito; Susena, Karona Cahya; Hidayah, Nenden Restu; Wijaya, Ermy
Jurnal Dehasen Mengabdi Vol 3 No 2 (2024): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdm.v3i2.6267

Abstract

This service activity was carried out in Air Kelinsar village, Ulu Musi District, Empat Lawang Regency, South Sumatra. This activity aims to utilize social media for home meatball sellers in Air Kelinsar village. Previously, meatball sellers in Air Kelinsar village only sold or traded meatballs at home and waited for buyers to come. The aim of this service is so that traders can get more buyers. Traders can use the Cash on Delivery system, which is a form of financial transaction where payment is made after the goods are delivered and received by the consumer. With this system, meatball traders can post photos of their sales on Facebook and people in Air Kelinsar village can order via inbox or contact Meatball Sellers. then the meatball seller can deliver the order according to the orderer's address, so that people in Air Kelinsar village who don't have vehicles or whose homes are far from where the seller is can order the meatballs.
Edukasi Peningkatan Penjualan Lewat Pemasaran Online Kepada Siswa SMA Negeri 09 Kota Bengkulu Gagasadewa, Putra; Susena, Karona Cahya
Jurnal Dehasen Mengabdi Vol 3 No 2 (2024): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdm.v3i2.6774

Abstract

The community service carried out aims to evaluate the effectiveness of online marketing training in increasing sales, especially among students at SMA Negeri 09 Bengkulu City. This training method is designed to increase their understanding of digital marketing strategies and best practices in achieving sales targets. The research was carried out by collecting data before and after training to assess the increase in students' knowledge and skills in implementing online marketing strategies. It is hoped that the results of this research can provide guidance for educational institutions and industry players to increase the effectiveness of digital marketing education in high schools.
Co-Authors Aan Hendri Saputra Abdul Rahman Abdul Rahman Abi , Yudi Irawan Abi, Yudi Irawan Adam Ardiansyah Adhitya Yuspitara Agung Rahmat Ilahi Agung Surya Pramata Ahmad Pajri Ahmad Saleh Ahmad Soleh Alfarizi, Aldi Ali Muktar Sitompul Alpino, Shendi Putra Amalia, Redha Amandari, Sevti Ameilia, Deva Ameilia Andalas, Dara Andriyani Prawitasari Anggara , Yogi Anggraini, Adinda Dewi Anggraini, Sari Anggraini, Wike Anisa Yani Anugerah , Yeza Dwi Aprian, Rio Ari Nurjama Ariantara, Yudi Ariyansyah, Ardika Okta Arles, Fran Arlina Arlina Arsita, Bella Asriyani, Yennita Astiana, Cemas Astuti, kamelia Astuty , Kamelia Astuty, Kamelia Atika Indah Putri Atika Puspita Sari Azhari, Nirman Azis Mahyudin Bagas, Wayan Beti Betriani Cahya, Andika Cakranegara, Pandu Adi Chairunisa, Putri Aulia Chendy Afriza Concesa, Maria Corita, Leni Dadi Apriadi Damarsiwi , Eska Prima Monique Damarsiwi, Eska Prima Monique Dara Andalas Deffri Anggara Deka Putri Dena Leftiani Desmanto Desmanto, Desmanto Dian Lova Setiana Dianestari , Gea Dona, Hesti Pestiko Efendi, Bahman Efendi, Fithria Habib Eko Satrea Ade Putra Erlin Priandi Eska Prima Monique Damarsiwi F Pambudi Widiatmaka Fahlevi, Mochammad Fanda Bahari Febliansa, M Rahman Febliansyah, M Rahman Fikri Nazih Juniansyah Fitra, Jecky Fitri Kensiwi Fitriani, Asty Eka Fitriano, Yun Gagasadewa, Putra Galung, Mia Margareta Huta Gaol, Vandri Salomo Lumban Gayatri, Ida Ayu Made Er Meytha Gusti, Wika Hamid, Darwan Handayani , Sri Handayani, Dewa Ayu Made Dewi Handayani, Sri Handayani, Tita Haniek Listyorini Hanila, Siti Hanuarsyah, Dwi Hapizar Triansyah Hapizar Triansyah, Hapizar Hardinata, Dodi Harsen Jenizar Hartoyo Hartoyo Hartoyo soehari Haryanti, Eka Hasbullah Hasbullah Hendri Yanova Hendriansyah, Weko Hengky Leon Henny Desfijar Fitri Herey , Fadhel Alfarozi Herlika, Eren herlika Herlin Herlin Herlin, - Herlin, Herlin Herwin Susanto Heskyel Pranata Tarigan Hesti Nur’aini Hidayah , Nenden Restu Hidayah, Nenden Restu Hijeria , Putri Hutagaol, Julianti Br Hutagaol Ida Anggriani Ida Ayu Made Er Maytha Gayatri Ilahi, Wahyu Illahi, Jerry Kurnia Indriasari , Nia Irwan Moridu Islaini, Yulia Jefriansyah, Moehammad Joko Widianto Joko Widianto, Joko Jumagar Lumban Sianta Juniansyah, Fikri Nazih Jusi Irawan Kamaludin Kaulan Kresnawati, Kresnawati Kristina, Nevianti Kundori Kurniawan, Kimas Kusumo Edo Utomo Lestari, Anggun Ayu Lupita Sari Lydia Gustina Putri M. D. , Eska Prima Mahendera, Iza Manurung , Niko Demus Marita Vriscilla Putri Marpeka, Lismeza Marsanda, Marsanda Marvel Poppy Sabarhati Waruwu Mekar Meilisa Amalia Mitior - Mitior -, Mitior Monique , Eska Prima Muhammad Rahman Febliansa Muhammad Roky Pratama Muhammad Rusdi Mutiara Putri, Mutiara Nabela, Inka Nabila, Melane Neysha Nainggolan, Rico Hasudungan Nasution, Suswati Nela Puspita Sari Nenden Restu Hidayah Nenden Restu Hidayah Nengsih, Mimi Kurnia Nia Indriasari Nirmalawati Nirmalawati Nirta Vera Yustanti Nopentri, Elvemas Nopitasari, Weni Novita, Meta Nurhalimah Tusadiyah Nurzam Nurzam - Nurzam, Nurzam Ogriansyah , Gioni Ogriansyah, Gioni Oktafia, Berliana Oktarisna, Resty Ondi Fernando Panjaitan, Klara Mega Utari Pramata, Agung Surya Pranoto Pranoto Prantio, Alan Prasetya, Muhammad Roky Pratama, Arie Nugraha Pratama, Dimas Yoga Arif Pratama, Enjel Priandi, Erlin Putra, Dwingki Marta Putra, Iswidana Utama Putri Ramaddan Putri, Deka Putri, Lydia Gustina Putriani, Ririn Qhumayira, Tharisa Rahayu, Hesti Riski Rahmadania, Della Rahmadania, Friska Ramaddan, Putri Rani Sari Fauziah Refsi, Refsi Roziana Restu Sukri Rhamadan , Danny Rina Suthia Hayu Rina Trisna Yanti Rintan Harumi Prameswari Rinto Noviantoro, Rinto Rio Aprian Roziana, Refsi RR. Ella Evrita Hestiandari Rusman Adinata Sadewo, Panji Sagutro, Tio Wichaksono Sahdiya, Beti Samodro Bintang A.M Leonardus Saputra, Wiwin Saputri, Vettyca Diana Sari, Desti Rupita Sari, Lupita Sarma, Dimas Titan Putra Selpi Ayu Lestari Sentosa, Anugerah Anggun Sigit Mujiharjo Siti Hanila Sri Handayani Sri Handayani Suherman Suherman Sukirno Sukirno Sukri, Restu Sukrisno Sukrisno Sukrisno Sukrisno Sulistiani Sulistiani, Sulistiani SURYANI, RENI Suswati Nasution Suwarni Suwarni Suwarni Suwarni Syahputra, Paldi Awan Syaputra, Erpan Syaputri , Alinza Tambuan, Oscar Julius Gamaliel Tarigan , Heskeyel Pranata Tarigan , Heskyel Pranata Tarigan, Heskyel Pranata Tawakal, Anzori Terry, Leoni Titin Dwi Jayanti Tito Irwanto Tito Irwanto Tito Irwanto Tito Irwanto, Tito Tri Lestari Tri Wahyudi Trio Novaldi Utomo, Kusumo Edo Veron Farminta Wagini Wagini Wagini, Wagini Wahyu Ilahi Wahyudi, Sampirman Waruwu, Marvel Poppy Sabarhati Weni Nopitasari Wijaya , Ermy Wijaya, Ermy Wijaya, Ermy Wika Gusti Wiwin Saputra Wiwit Tea Ochty Sri Wulandari Wulandari, Annisa Wulandari, Wiwit Tea Ochty Sri Yanti , Rina Trisna YANTO YANTO Yennita Asriyani Yesi Indian Ariska Yudi Ariantara Yudi Irawan Abi Yudi Irawan Abi Yulita Sari Yun Fitriano Yuspitara, Adhitya Zahrah Indah Ferina