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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JAZ: Jurnal Akuntansi Unihaz Budimas : Jurnal Pengabdian Masyarakat AKTUAL Jurnal Pendidikan dan Sosial Humaniora
Herlin Herlin
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Social Sciences Other

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ANALISIS SISTEM INFORMASI AKUNTANSI PENDAPATAN (Studi Kasus Pada PT. Maxindo Karya Selaras Bengkulu) Herlin Herlin; Nani Halima Zahara; Sepri Yanti
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 6 No 1 (2018)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.169 KB) | DOI: 10.37676/ekombis.v6i1.458

Abstract

Herlin, Nani Halima Zahara, Sepri Yanti; The purpose of this study was to determine the application of the accounting information system of income at PT. Maxindo Karya Selaras Bengkulu City. The analytical method used was the comparative method.The results showed that in the application of accounting information system of income at PT. Maxindo Karya Selaras Bengkulu City suitability reception system revenue, related functions, which are used documents , accounting records are used, and the network system procedures receipt of revenue by Mulyadi theory . Because at PT . Maxindo Karya Selaras Bengkulu City there is a process of income starting from coal orders from buyers, shipping and billing is already well underway.Key Words: Accounting Information System, Revenue.
PENGARUH KESADARAN, PENDAPATAN DAN KUALITAS PELAYANAN TERHADAP KEINGINAN MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KOTA BENGKULU Herlin Herlin; Sulisti Afriani
Jurnal AKTUAL Vol 19, No 2 (2021): Jurnal AKTUAL
Publisher : STIE Trisna Negara OKU Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47232/aktual.v19i2.94

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh pendapatan, kesadaran dan kualitas pelayanan terhadap keinginan membaayar pajak bumi dan bangunan di Kota Bengkulu. Berdasarkan hasil penelitian membuktikan bahwa pendapatan berpengaruh terhadap terhadap keinginan membayar pajak bumi dan bangunan di Kota Bengkulu dengan hasil uji tsig  sebesar 0,021 (<0,05). Kesadaran bepengaruh terhadap keinginan membayar pajak bumi dan bangungan di Kota Bengkulu dengan hasil uji thitung sebesar 1,589 dengan tingkat segnifikan 0, 023 (>5%). Kualitas layanan berpengaruh terhadap keinginan membayar pajak bumi dan bangungan di Kota Bengkulu dengan hasil uji thitung sebesar 0,763 nilai  dan  tingkat signifikan 0, 042 (<5%). Pada tabel di atas yang diperoleh besarnya nilai F dengan  taraf signifikan 0,043 (>0,05),   artinya pendapatan (X1), kesadaran (X2) dan kualitas layanan (X3) secara bersama-sama berpengaruh terhadap keinginan membayar pajak bumi dan bangunan di Kota Bengkulu (Y). Nilai R berkisar antara 0 sampai 1, jika mendekati 1 maka hubungan semakin erat tetapi jika mendekati 0 maka hubungan semakin lemah dengan nilai  Adjusted R Square sebesar 0,553. Nilai ini mempunyai arti bahwa variabel independen secara bersama-sama memberikan sumbangan sebesar 55,3% dalam mempengaruhi variabel dependen dengan kriteria sedang. Kunci: Kesadaran, Pendapatan, Kualitas Pelayanan, Keinginan Membayar Pajak
ANALISIS PENGALAMAN, SKEPTISISME PROFESIONAL AUDITOR TERHADAP KEMAMPUAN MENDETEKSI FRAUD (Study Kasus Badan Pemeriksa Keuangan Perwakilan Provinsi Bengkulu) Rina Trisna Yanti; Herlin Herlin
Jurnal Ilmu Akuntansi Vol 2 No 2 (2019): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v2i2.990

Abstract

The purpose of this study to analyze the relationship of experience and skepticism of auditor professionals with the ability to detect fraud (fraud) in Supreme Audit Agency, Representative of Bengkulu Province.This research includes descriptive research which is a problem formulation concerning the question of the existence of independent variables, either on one or more variables. Research respondents are auditors who work in Supreme Audit Agency, Representative of Bengkulu Province which amounted to 37 people. Data collection using questionnaire and data analysis using sperman rank correlation. The results showed that there is a significant relationship between the auditor's experience with the auditor's ability to detect fraud at Supreme Audit Agency, Representative of Bengkulu Province (t count 29,644> t table 1,690). That is, the more experienced an auditor the ability to detect higher fraud. The correlation of the auditor's experience with the auditor's ability to detect fraud of .834 is at a very strong level of relationship. There is a significant correlation between professional skepticism of auditor with auditor ability to detect fraud at Supreme Audit Agency, Representative of Bengkulu Province(t count 86,335> t table 1,690) That is, the higher skepticism of professional auditor hence ability to detect fraud also higher.Correlation of skepticism of professional auditor with auditor ability to detect fraud of 0.936 is at a very strong level of relationship
MENUMBUHKAN MINAT BERWIRAUSAHA MELALUI PENGENALAN DIGITAL MARKETING PADA SISWA SISWI SMAN 10 KABUTEN SELUMA PROPINSI BENGKULU Sulisti Afriani; Rina Trisna Yanti; Yanto Effendi; Herlin Herlin; Kimas Kurniawan
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i1.12950

Abstract

Berwirausaha merupakan hal yang tidak mudah untuk dilakukan, namun demikian jika kitab isa memanfaatkan peluang yang ada maka berwirausaha pun menjadikan hal yang menjanjikan bagi masa depan untuk membantu perekonomian keluarga ataupun menjadi mata pencarian utama dalam menopang kehidupan keluarga. Kegiatan PkM kami kali ini dilakukan untuk menumbuhkan minat berwirauha para siswa dan siswi SMAN 10 Seluma melalui pengenalan digital marketing yang berlangsung pada tanggal 22 Januari 2024. Kegiatan PkM tersebut dihadiri oleh 35 orang siswa dan siswi serta didampingi oleh beberapa guru sekolah. Metode yang digunakan adalah dengan menggunakan metode ceramah, diskusi dan tanya jawab. Materi yang diberikan mengenai minat berwirausaha dan digital maketing. Harapan bahwa nanti setelah mereka menyelesaikan studi maka bisa berwirausaha walaupun hanya kecil-kecilan sambil melanjutkan studi ke jenjang yang lebih tinggi lagi maupun tidak. Menumbuhkan minat mereka dengan mengarahkan mereka untuk selalu bisa memanfaatkan peluang, pandai memanfaatkan waktu serta selalu berpikir positif akan kemajuan usaha. Pemanfaat digital marketing yang kami contohkan diantaranya melakukan promosi usaha mereka secara digital misalnya yang paling sederhana melalui facebook, Instagram ataupun tiktok yang rata rata mereka miliki di handphone mereka. Kami berharap hal ini bisa menambah wawasan dan pengetahuan agar usaha yang nanti akan mereka jalankan bisa dikenal oleh masyarakatu luas. Abstract Entrepreneurship is not an easy thing to do, however, if the book is able to take advantage of the opportunities that exist, entrepreneurship also makes a promising thing for the future to help the family economy or become the main livelihood in sustaining family life. Our PkM activities this time were carried out to foster the entrepreneurial interests of students and students of SMAN 10 Seluma through the introduction of digital marketing which took place on January 22, 2024. The PkM activity was attended by 35 students and students and accompanied by several school teachers. The method used was by using lecture, discussion and question and answer methods. The material provided is about entrepreneurial interest and digital maketing. The hope is that later after they finish their studies, they can be entrepreneurs even though it is only small while continuing their studies to a higher level or not. Growing their interest by directing them to always be able to take advantage of opportunities, be good at utilizing time and always think positively about business progress. The utilization of digital marketing that we exemplify includes promoting their business digitally, for example the simplest through Facebook, Instagram or TikTok, which most of them have on their cellphones. We hope that this can add insight and knowledge so that the business they will later run can be recognized by the wider community. Kata kunci: minat, wirausaha, digital marketing
Perlindungan Hukum Bagi Pelaku Usaha dan Konsumen serta Tanggung Jawab Pelaku Usaha untuk Mempermudah Transaksi Jual Beli dalam Sistem Perdagangan Online Mario Lengkong; Sinari Telaumbanua; Herlin Herlin; Nobertus Randa Lembang; Siti Nur Atasya
Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora Vol. 5 No. 2 (2025): Juni : Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/khatulistiwa.v5i2.5783

Abstract

The development of information technology has encouraged the rapid growth of online trading systems, which facilitate interaction between business actors and consumers. However, this progress also poses new legal protection and challenges to responsibility in electronic transactions. Legal protection for consumers and business actors is regulated by various regulations, such as Law Number 8 of 1999 concerning Consumer Protection (UUPK) and Law Number 11 of 2008 concerning Information and Electronic Transactions (UU ITE). Consumers are protected from harmful practices, such as inappropriate product information, fraud, or defective products, while business actors are given legal certainty in running their businesses. The responsibilities of business actors include providing clear information, transparent transaction management, and fair dispute resolution. By ensuring clear legal protection and liability, the online trading system can create trust between business actors and consumers, so buying and selling transactions can run more easily, safely, and efficiently. This paper analyses the legal aspects that protect both parties while highlighting the obligations of business actors to create a safe and comfortable transaction environment.
Co-Authors Kimas Kurniawan Mario Lengkong Nani Halima Zahara Nobertus Randa Lembang Rina Trisna Yanti Rina Trisna Yanti Sepri Yanti Sinari Telaumbanua Siti Nur Atasya Sulisti Afriani Sulisti Afriani Yanto Effendi