p-Index From 2021 - 2026
17.411
P-Index
This Author published in this journals
All Journal Jurnal Agroindustri AGRITEPA: Jurnal Ilmu dan Teknologi Pertanian EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Manajemen Pelayanan Publik Journal of Innovation in Business and Economics Jurnal Baabu Al-ilmi : Ekonomi dan Perbankan Syariah Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Indonesia Berdaya Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Bima Journal : Business, Management and Accounting Journal Journal of Research in Social Science and Humanities Journal of Indonesian Management Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Fokus Manajemen International Journal of Science and Society (IJSOC) Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Indonesia Raya Jurnal Dehasen Untuk Negeri Jurnal Dehasen Mengabdi Journal of Management, Economic, and Accounting Tractare: Jurnal Ekonomi-Manajemen Jurnal Kewirausahaan dan Bisnis Jurnal Kewirausahaan dan Inovasi Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Jurnal Gotong Royong Jurnal Bisnis, Manajemen, dan Akuntansi Journal of Accounting and Management (JAM) Jurnal Ekonomi, Manajemen, Bisnis, dan Akuntansi Innovative Business Management Journal Social Sciences Journal Journal of Business Management Journal of Management, Economic, and Accounting Journal of Law, Social Science, and Management Review Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Jurnal Karya Nyata Pengabdian BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Journal of Applied Financial Management (JAFM) Jurnal Inovasi Kerja Nyata (JIKN) Jurnal Akuntansi, Manajemen, Ekonomi Islam
Claim Missing Document
Check
Articles

Comparative Analysis Of Financial Performance Before And After Acquisition: Case Study On PT Plaza Indonesia Realty, TBK (2012-2018) Nafisa, Kafka; Susena , Karona Cahya
Journal of Applied Financial Management Vol. 1 No. 1 (2025): June
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jafm.v1i1.706

Abstract

This study aims to analyze the impact of acquisition on the performance of financial companies at PT Plaza Indonesia reality,Tbk.the company’s finansial performance is measured usung finansial ratios,including: liquidity rasio, activity rasio, profitability ratio,market value rasio and solvency rasio. Where acquisition is a merger of two companies where the acquisitor company busy some of the shares of the acquired company, si that management control of the acquired company is transferred to the acquisitor company. This study uses secondary data. While the population of this study includes the annual finansial report of PT Plaza Indonesia reality Tbk which is listed on the Indonesia stock exchange(IDX).
Digital Transformation In Financial Management Saputra, Muhammad Fadli; Susena , Karona Cahya
Journal of Applied Financial Management Vol. 1 No. 2 (2025): December
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jafm.v1i2.790

Abstract

This study analyzes the impact of digital transformation on the financial management of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia in the digital economy era. MSMEs play an important role in the national economy, but face challenges such as low digital and financial literacy, limited access to technology, and uneven infrastructure. Digital transformation offers various opportunities, including operational efficiency, transparency of financial reports, and access to fintech-based financial services. However, risks such as data security and resistance to change are also concerns. Using a literature review method, this study identifies strategies that can be implemented to support the adoption of digital technology by MSMEs. The results show that digital literacy, government support, and the development of technological infrastructure are key elements in maximizing the benefits of digital transformation. This study provides practical contributions for MSME actors and policy makers to create an ecosystem that supports the sustainability and competitiveness of MSMEs in the digital era.
The Influence Of Environment, Capital, And Income Expectations On The Decision To Become An Entrepreneur Collecting Used Goods In Bengkulu City Efendi, Muhammad Aldi Rizky; Susena , Karona Cahya; Yustanti, Nirta Vera
Innovative Business Management Journal Vol. 2 No. 1 (2025): Oktober
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/ibm.v2i1.401

Abstract

This study highlights the importance of entrepreneurship as a solution to address unemployment, particularly in the scrap metal collection sector in Bengkulu City. Entrepreneurial decisions are influenced by three main factors: the environment, capital, and interrelated income expectations. The purpose of this study is to analyze the influence of the environment, capital, and income expectations simultaneously on the entrepreneurial decisions of scrap metal collectors in Bengkulu City.This research is quantitative. The sampling method used was saturated sampling. Data collection used a face-to-face method (questionnaire) with a sample of 30 respondents. This research is quantitative. The sampling method used was saturated sampling. Data collection used a face-to-face method (questionnaire) with a sample of 30 respondents. The results of the multiple linear regression analysis study Y = - 19.573 + 0.611X1 + 0.657X2 + 0.534X3 + 11.381. The regression results show that the environment (X1), capital (X2) and income expectations (X3) have a positive relationship in the same direction with investor interest. The results of the environmental test (X1) show a t count of 2.236 > t table 2.056. Significant 0.034 < 0.05, so the results of the hypothesis Ha are accepted and Ho are rejected. The results of the capital test (X2) show a t count of 2.961 < t table 2.056. Significant 0.006 > 0.05, so the results of the hypothesis Ha are accepted and Ho are rejected. The results of the income expectations test (X3) show a t count of 2.446 > t table 2.056. Significant 0.022 < 0.05, then the results of the hypothesis Ha are accepted and Ho is rejected. The results of the simultaneous F test based on the comparison of the calculated F value with F table show the calculated F value > F table, namely 12.984 > 2.975. Significant 0.000 < 0.05, then the results of the hypothesis Ha are accepted and Ho is rejected, which shows that environmental variables, capital and income expectations have a positive and significant effect simultaneously on the entrepreneurial decisions of used goods collectors in Bengkulu City.
The Influence Of Discounts, The "Free Shipping" Tagline, And Shopping Lifestyle On Generation Z's Impulse Buying Decisions On Shopee E-Commerce In Bengkulu City Purnama, Sindi Ade; Susena , Karona Cahya; Adjie , Dwi Nova
Journal of Law, Social Science, and Management Review Vol. 2 No. 1 (2025): November
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jlsmr.v2i1.432

Abstract

This study aims to analyze the influence of promotions in the form of discounts, the tagline "Free Shipping", and Shopping Lifestyle on impulsive purchasing decisions of Generation Z Shopee users in Bengkulu City. The method used is quantitative with a questionnaire survey on 100 respondents aged 17–28 years who are active Shopee users and activate the ad notification feature. Data were analyzed through multiple linear regression using SPSS to test the partial and simultaneous effects of these variables. The regression results show that discounts and the tagline "Free Shipping" do not have a significant partial influence on impulsive purchasing decisions, but shopping lifestyle has a positive and significant influence and is a dominant factor in this behavior. Simultaneously, the third variable has a significant influence with a coefficient of determination of 0.823, which means that 82.3% of the variation in impulsive purchasing decisions can be explained by the influence of discounts, the tagline "Free Shipping", and shopping lifestyle, while the rest is influenced by other variables not studied. This study provides important insights for e-commerce players in designing effective marketing strategies, especially for the Generation Z target market.
Feasibility Study Analysis Of The Development Of Ansi Decoration Smes In Bintunan Village, Batiknau District, North Bengkulu Agrianti, Lara; Susena, Karona Cahya; Gayatri, Ida Ayu Made Er Meytha
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.v2i1.420

Abstract

This study aims to analyze the financial feasibility of developing UMKM Ansi Decoration located in Bintunan Village, Batiknau District, North Bengkulu Regency. The analysis was conducted using financial feasibility methods, including the Payback Period (PP), Net Present Value (NPV), Internal Rate of Return (IRR), and Gross Benefit Cost Ratio (Gross B/C). The results show that at a discount rate of 10%, the business is feasible to operate. The Payback Period (PP) was 7 months and 5 days in 2023 and 6 months and 8 days in 2024, with an NPV of Rp206,300,619.83 (>0), an IRR of 55.33% (>10%), and Gross B/C ratios of 1.672 and 1.915 (>1). Thus, the development of UMKM Ansi Decoration is declared feasible to be implemented and further expanded.
The Role Of KKN Students In Making Trash Bins In Talang Perapat Village, West Seluma District Saputra, Jimmiylin Willso; Cahyani, Jingga Febbya; Listika, Listika; Yanti, Rina Trisna; Susena, Karona Cahya; Handayani, Tita
Jurnal Inovasi Kerja Nyata Vol. 1 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jikn.v1i2.876

Abstract

This study aims to describe the implementation and impact of a waste bank The The Community Service Program (Kuliah Kerja Nyata/KKN) is a form of student dedication to society aimed at applying academic knowledge while supporting rural development. One of the KKN activities in Talang Perapat Village, Seluma Barat District, was the construction of permanent waste bins to raise community awareness about proper waste management and environmental cleanliness. This study employed a descriptive qualitative approach using observation, interviews, and documentation techniques. The informants consisted of the village head, community leaders, and residents involved in the activities. The findings indicate that the program received positive responses, successfully encouraged behavioral changes in waste sorting, and increased active participation in maintaining environmental cleanliness. The program also strengthened social bonds among residents, fostered the spirit of mutual cooperation, and served as a good example of collaboration between KKN students, the community, and the village government. The success of this program is expected to inspire other villages to develop community-based waste management initiatives.
Creating Cleanliness With The Spirit Of Gotong Royong In Muara Betung Village, Ulu Musi Sub-District District Four Lawang Sandi, Zulia; Arusdi, Arusdi; Suradilaga, Nanda; Dewa , Bara Calang; Rizki , M. Gilang; Effendi , Yanto; Susena, Karona Cahya; Irwanto, Tito
Jurnal Inovasi Kerja Nyata Vol. 1 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jikn.v1i2.878

Abstract

Environmental cleanliness in the community is very important. A clean environment will produce a clean soul, physical and spiritual health for the community. Knowledge about environmental cleanliness can create a clean environment that must be done in groups, namely by mutual cooperation, this can be done routinely, not just stopping when there are activities. Activities carried out in creating cleanliness with a spirit of mutual cooperation and family that have many benefits for the community in Desa Muara Betung Kecamatan Ulu Musi Kabupaten Empat Lawang. Which have a positive impact on maintaining environmental cleanliness. With the spirit of mutual cooperation and togetherness between residents, it can create a family relationship in the community. This mutual cooperation activity has a positive impact on participants and the community, especially in fostering a sense of concern for the environment, creating cleanliness, improving community welfare.
The Influence Of Tax Understanding And Tax Awareness On Taxpayer Compliance In Paying Land And Building Tax (PBB) In Muara Payang Village, Seginim District, South Bengkulu Regency Putri, Tiara Renita; Susena, Karona Cahya; Subhi, Ramadan
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.v2i2.997

Abstract

The background of this research is the low level of taxpayer compliance in Muara Payang Village in fulfilling their obligation to pay Land and Building Tax (PBB). The purpose of this study is to examine whether tax understanding and tax awareness have an influence on taxpayer compliance in paying Land and Building Tax (PBB) in Muara Payang Village, Seginim District, South Bengkulu Regency. This type of research is quantitative. The data collection method in this study was carried out by distributing questionnaires through Google Form. The sampling technique used was the Slovin formula, resulting in a sample of 150 taxpayers in Muara Payang Village, Seginim District, South Bengkulu Regency. The data were then processed using SPSS version 26. The results of the study show that Tax Understanding has a positive and significant effect on Taxpayer Compliance, as evidenced by a t-value of 8.613 > t-table 1.976 and a significance value of 0.000 < 0.05. Therefore, H₀ is rejected and Hₐ is accepted, meaning H₁ is accepted. Tax Awareness also has a positive and significant effect on Taxpayer Compliance, with a t-value of 3.141 > t-table 1.976 and a significance value of 0.002 < 0.05. Therefore, H₀ is rejected and Hₐ is accepted, meaning H₂ is accepted. Tax Understanding and Tax Awareness simultaneously have a significant effect on Taxpayer Compliance, as indicated by the F-test result where the F-value is 54.925, greater than the F-table value of 3.06, and the significance value is 0.000 < 0.05.
The Effect Of Debt Policy On The Value Of Banking Companies Listed On The Indonesian Stock Exchange Putri, Icha Dwi; Susena , Karona Cahya
Journal of Applied Financial Management Vol. 1 No. 2 (2025): December
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jafm.v1i2.779

Abstract

All companies are established with the aim of increasing the value of the firm. In an effort to increase the value of the firm,the debt can reduce the manager's desire to finance activities that are not optimal, thereby increasing the value of the firm. External conditions such as poor economic conditions can affect the company, so it will be difficult for the company to repay the loan and its interest. The higher the business risk of the company, the more cautious the company is in building its capital structure. The research object is the consumer goods industry sector listed on Indonesia Stock Exchange period 2013- 2016. This research use technique of Sampling Non Probability Sampling that is Purposive Sampling. Number of samples 28 companies or 112 units of analysis. Data analysis techniques to test each variable and hypothesis testing through a simple linear regression equation model through SPSS software Version 20. This study resu lted in the finding that debt policy has a significant positive effect on corporate value and business risk can moderate the relation of debt policy to firm value. Key words: Debt Policy, Firm Value, Business Risk,Modigliani-Miller Theory,Trade-Off Theory.
Faktor-Faktor Yang Mempengaruhi Minat Konsumen Dalam Menggunakan Qris Sebagai Metode Pembayaran Di Kota Bengkulu Rahma Daniarti; Karona Cahya Susena; Lydia Gustina Putri
Jurnal Akuntansi, Manajemen, Ekonomi Islam Vol. 1 No. 2 (2024): Oktober
Publisher : PT. MEMIKATTA PUBLISHER INDONESIA

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

Abstract

QRIS is a digital payment tool issued by Bank Indonesia, using a barcode that is scanned through a digital wallet application to make transactions easier, faster, and safer. The development of payments using QRIS is seen from the increasing data of qris users up to 48 million users from 2022 to March 2024. The purpose of this study was to determine the effect of convenience, security, and speed on consumer interest in using qris as a payment method in Bengkulu city. This research method uses quantitative research type, the sample in this study is the people of Bengkulu city QRIS users who are shopping at ichiban sushi bencolen mall totaling 100 people.The results of multiple linear regression show the equation: Y = 7.067 + 0.168 X1 + 0.198 X2 + 0.625 X3, this illustrates the positive direction of regression, meaning that the variables of convenience (X1), security (X2) and speed (X3) have a positive influence on consumer interest in using QRIS as a payment method in Bengkulu City. The coefficient of determination (R square) from SPSS 25.00 is 0.519. This means that convenience, security, and speed affect consumer interest in using QRIS as a payment method by 51.9% while the remaining 48.1% is influenced by other factors. The t test results at the 0.05 significance level explain that partially X1, X2, and X3 have a significant influence on consumer interest in using QRIS as a payment method in Bengkulu City with a value of X1 0.011, X2 0.006, X3 0.000
Co-Authors Aan Hendri Saputra Abdul Rahman Abdul Rahman Abi , Yudi Irawan Abi, Yudi Irawan Adam Ardiansyah Adhitya Yuspitara Adjie , Dwi Nova Agrianti, Lara 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 Arusdi, Arusdi 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 Cahyani, Jingga Febbya 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 Dewa , Bara Calang Dian Lova Setiana Dianestari , Gea Dona, Hesti Pestiko Efendi, Bahman Efendi, Fithria Habib Efendi, Muhammad Aldi Rizky Effendi , Yanto 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 Listika, Listika 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 Murib, Tindinus Mutiara Putri, Mutiara Nabela, Inka Nabila, Melane Neysha Nafisa, Kafka 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 Purnama, Sindi Ade Putra, Dwingki Marta Putra, Iswidana Utama Putri Ramaddan Putri, Deka Putri, Icha Dwi Putri, Lydia Gustina Putri, Tiara Renita Putriani, Ririn Qhumayira, Tharisa Rahayu, Hesti Riski Rahma Daniarti 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 Rizki , M. Gilang Roziana, Refsi RR. Ella Evrita Hestiandari Rusman Adinata Sadewo, Panji Sagutro, Tio Wichaksono Sahdiya, Beti Samodro Bintang A.M Leonardus Sandi, Zulia Santika, Lara Saputra, Jimmiylin Willso Saputra, Muhammad Fadli 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 Subhi, Ramadan Suherman Suherman Sukirno Sukirno Sukri, Restu Sukrisno Sukrisno Sukrisno Sukrisno Sulistiani Sulistiani, Sulistiani Suradilaga, Nanda 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 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