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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
An Analysis of Sales Budget in Increasing Profit at Dadang Shop in Sukamakmur Village Asti Dwy Rahayu; Yun Fitriano; Rina Trisna Yanti
Journal of Indonesian Management (JIM) Vol. 1 No. 2 (2021): June
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1942.233 KB) | DOI: 10.53697/jim.v1i2.123

Abstract

This study aims to analyze the sales budget in increasing profits at Dadang Shop in Sukamakmur Village of Marga Sakti Sebelat Sub-District in North Bengkulu Regency. The data collection technique is the most strategic step in the study, because the main objective of the study is to obtain data. The results of this study indicate that the Sales Budget at Dadang Shop in Sukamakmur Village is quite effective in increasing the price. From the 2019 sales budget using the Least Square method, which is IDR 154,219,538,011, realized IDR 4,270,649,857, above a budget of IDR 4,116,429,948,989 by an increase of the number of customers and an increase of the number of products sold. Meanwhile, from the sales budget for January 2019 using the sales budget calculation of IDR 574,016,114.91, this increase is due to the number of customers and the number of products being sold continues to increase every month.
The Effect of Work Environment and Job Satisfaction on Employee Performance at Bkd-Psdm Office of Kaur Regency Albed Alfahmi; Sulisti Afriani; Rina Trisna Yanti
Journal of Indonesian Management (JIM) Vol. 1 No. 3 (2021): SEPTEMBER
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2033.872 KB) | DOI: 10.53697/jim.v1i3.157

Abstract

This study aims to determine the effect of work environment and job satisfaction on employee performance at the BKD-PSDM Office of Kaur Regency. Samples in this study were 38 employees at the BKD-PSDM Office of Kaur Regency. The data collection used a questionnaire and the analytical method used was multiple linear regression, determination test and hypothesis testing. The results show the regression value Y = 1.054 + 0.686X1 + 0.364X2¬with a positive regression direction, meaning that if the work environment and job satisfaction increased, the performance of employees at the BKD-PSDM Office in Kaur Regency would also increase. The BKD-PSDM office in Kaur Regency, because the significant value of 0.000 is smaller than 0.05. This means that the more the work environment at the BKD-PSDM Office of Kaur Regency increases, the performance will also increase. Job satisfaction has a significant effect on employee performance at the Kaur Regency BKD-PSDM Office, because the significant value of 0.009 is smaller than 0.05. This means that the increase in job satisfaction will increase the performance of the employees of the BKD-PSDM Office of Kaur Regency. The work environment and work satisfaction have a significant effect on employee performance at the BKD-PSDM Office of Kaur Regency because the significant value of 0.000 is smaller than 0.05, thus the initial hypothesis proposed is proven (Ha is accepted). That is, there is a significant effect between work environment and job satisfaction on performance together. The coefficient of determination of R square is 0.618. This means that the work environment and job satisfaction affect performance by 61.8% while the rest (100-61.8% = 38.2%) is effected by other causal factors not examined in this study)
An Analysis of Feasibility Study of Gimbo Honey Business Development in Kota Bengkulu Erza Dwi Sartika; Sulisti Afriani; Rina Trisnayanti
Journal of Indonesian Management (JIM) Vol. 1 No. 3 (2021): SEPTEMBER
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1508.843 KB) | DOI: 10.53697/jim.v1i3.159

Abstract

The purpose of this study is to determine the feasibility of developing Gimbo honey business in Bengkulu city. The analysis method used is a feasibility study analysis from the financial aspect which includes Net Present Value (NPV), Internal Rate Of Return (IRR), Gross Benefit Cost Ratio (Groos B / C), and Payback Period (PP). The results showed the value of Net Presen Value (NPV), indicating a positive or large number of 0 (zero), namely Rp. 0.33, -, meaning that the expansion of Gimbo Honey Business in Bengkulu City can be said to be feasible to be developed. The internal rate of return (IRR) is known to be 13.22% greater than the percentage of the cost of capital (credit interest), which is 12%, which means that the expansion of the business is feasible for development. This shows that if the funds for investment are saved or deposited to a bank with an interest rate of 12% or better, it is developed because it will generate an interest rate of 13.22%. Gross B / C is greater than 1 (4.97> 1). and Payback Period (PP) of 2 years 11 months shows that you can get back the invested funds within 7.5 months, meaning that the business development of Gimbo Honey Business in Bengkulu City can be continued. This shows that the level of income is greater than the total cost so that an investment of IDR 262,935,000 can be continued.
The Effect of Celebrity Endorser and Brand Image on Purchasing Decision for Honda Vario Motorcycle at Astra Motor Tais in Seluma Regency Rina Romanda Sari; Siti Hanila; Rina Trisna Yanti
Journal of Indonesian Management (JIM) Vol. 1 No. 3 (2021): SEPTEMBER
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2203.278 KB) | DOI: 10.53697/jim.v1i3.169

Abstract

This study aims to determine the effect of celebrity endorser and brand image simultaneously on purchasing decisions for a Honda Vario motorcycle at Astra Motor Tais in Seluma Regency. The samples in this study were 35 consumers who purchased a Vario motorcycle at Astra Motor Tais in Seluma Regency. The data were collected using a questionnaire and the analytical methods used were multiple linear regression, determination test and hypothesis testing. Based on the calculation of multiple linear regression equation, it showed that X1 (celebrity endorser) and X2 (brand image) have an effect on purchasing decisions (Y), with the results of the regression test: Y = 9.070 + 0.414X1 + 0.387 X2. This means that when there is an increase in the use of celebrity endorsers then the purchasing decision will also increase, and when the brand image then the purchasing decision will also increase.The coefficient of determination of the R square is 0.508. This means that celebrity endorser (X1) and brand image (X2) have an effect on purchasing decisions for a Honda Vario motorcycle (Y) by 54.4%, while the remaining 45.6% is influenced by other variables not examined in this study. Based on the test results with the t test, the hypothesis is made to prove there is an effect. The test results for variable X1 (celebrity endorser) show a significance value of 0.013 <0.05. Because the significance value is less than 0.05, then X1 (celebrity endorser) has a significant effect on purchasing decisions (Y). The variable X2 (brand image) shows a significance value of 0.020 <0.05. Because the significance value is less than 0.05, then X2 (brand image) has a significant effect on purchasing decisions (Y). Based on the results of hypothesis testing with the F test, a significance value of 0.000 <0.05 and a significance level below 0.05 indicates that the celebrity endorser (X1) and brand image (X2)) have a positive and significant effect on purchasing decisions (Y).
The Effect of Human Resources Development (HRD), Work Discipline and Work Environment on Employee Performance at the Regional Office of the National Land Agency Bengkulu Province Weni Nopitasari; Karona Cahya Susena; Rina Trisna Yanti
Journal of Indonesian Management (JIM) Vol. 1 No. 4 (2021): December
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2109.885 KB) | DOI: 10.53697/jim.v1i4.308

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The purpose of this study was to determine the effect of Human Resource Development (HR), work discipline and work environment on employee performance at the Regional Office of the National Land Agency of Bengkulu Province. The analytical methods used include validity test, homepage linear regression, coefficient of determination, hypothesis testing (t test and f test). The results of the study show a positive regression direction with the equation Y = 2.156+ 0.281X1 + 0.341X2 + 0.323X3 with a positive regression direction, meaning that if the Development of Human Resources, Work Discipline and Work Environment has increased, the performance will also increase. a significant influence on the performance of the Regional Office of the National Land Agency of Bengkulu Province, this is evidenced by a significant value of 0.002 which is smaller than 0.05. Work Discipline has a significant effect on performance at the Regional Office of the National Land Agency of Bengkulu Province, this is evidenced by a significant value of 0.001 which is smaller than 0.05. The Work Environment has a significant influence on the Performance of the Regional Office of the National Land Agency of Bengkulu Province, this is evidenced by a significant value of 0.004 which is smaller than 0.05 Human Resource Development, Work Discipline and Work Environment have a significant effect together on the Performance of the Regional Office Bengkulu Province National Land Agency this is evidenced by a significant value of 0.000 which is smaller than 0.05.
Factors Affecting the Job Satisfaction of the State Civil Apparents in the Office of Bappeda of Seluma Regency Ayu Pratika Sari; Sulisti Afriani; Rina Trisna Yanti
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 1 No. 2 (2021): DESEMBER
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2824.163 KB) | DOI: 10.53697/emba.v1i2.205

Abstract

The purpose of this study is to determine factors such as psychological factors, social factors, physical factors and financial factors that affect work satisfaction of Civil Servants in Bappeda Office of Seluma Regency. The sample in this study was 27 Civil Servants in Bappeda Office of Seluma Regency. The sampling technique used in the study was a census because all populations were sampled. Collecting data using a questionnaire and the method of analysis used is multiple linear regression, test of determination and hypothesis testing. The results showed a positive regression direction with the regression equation Y = 6.702 + 0.438X1 + 0.344 X2 + 0.146X3 + 0.638X4. Psychological factors have a positive and significant influence on work satisfaction of civil servant in Bappeda Office of Seluma Regency with a significant value of 0.023 which is small from 0.05. Social factors indicate a positive and significant influence on work satisfaction of civil servant in Bappeda Office of Seluma Regency with a significant value of 0.002 less than 0.05. Physical factors have a positive and significant influence on work satisfaction of civil servant in Bappeda Office of Seluma Regency with a significant value of 0.027, less than 0.05. Financial factors have a positive and significant effect on work satisfaction of civil servant in Bappeda Office of Seluma Regency with a significant value of 0.000, less than 0.05. Psychological factors, social factors, physical factors and financial factors have a significant and joint influence on performance of civil servant in Bappeda Office of Seluma Regency with a significant value of 0.000 is smaller than 0.05. This illustrates that if there is attention to psychological factors, social factors, physical factors and financial factors, civil servant satisfaction will increase
Analysis of the Application of PSAK No.45 Concerning Financial Reporting of Non-Profit Organizations in Achieving Transparency and Accountability (Case Study of At-Taqwa Great Mosque, Miftahul Jannah Mosque, Annasuha Mosque, Baitul Atieq Mosque, and Bengk Deva Asmarita; Wagini Wagini; Rina Trisna Yanti
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 2 No. 2 (2022): Desember
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v2i2.1065

Abstract

This study aims to analyze the application of PSAK 45 concerning financial reporting of non-profit organizations in achieving transparency and accountability (Case Study at At-Taqwa Great Mosque, Miftahul Jannah Mosque, Annasuha Mosque, Baitul Atieq Mosque, and An-Nur Mosque in Bengkulu City). The data analysis used is descriptive comparative, namely a research method that compares a theory that applies to events that occur in the field. The results of this study indicate that these mosques in particular have not made financial reports in accordance with PASK No. 45, but in the financial reports, At-Taqwa Great Mosque has implemented PSAK 45 even though it is only 55.55%, Miftahul Jannah Mosque, Annasuha Mosque, Baitul Atieq Mosque and Majid An-Nur have implemented PSAK 45 even though it is only 50%. While for the transparency and accountability as a whole the five mosques have been transparent and accountable in their financial reports.
PENGENALAN DIGITAL MARKETING UNTUK MENINGKATKAN PENGHASILAN USAHA PADA BERDIKARI FARM DI KABUPATEN SELUMA PROPINSI BENGKULU Sulisti Afriani; Rina Trisna Yanti; Herlin Herlin; Lena Elfianty; Rinto Noviantoro
Jurnal Inovasi dan Pengabdian Kepada Masyarakat Vol 2, No 1 (2022): Jurnal Inovasi dan Pengabdian Kepada Masyarakat (JIPkM)
Publisher : STIE Trisna Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1093.281 KB) | DOI: 10.47232/jipkm.v2i1.137

Abstract

Berdikari Farm merupakan usaha peternakan ayam petelur yang berada di Jalan Lintas Bengkulu - Manna Km 18,5 Babatan No. 54 Kel. Babatan - Kab. Seluma Bengkulu, dimana pelaksanaan pengabdian dilakukan adalah untuk memberikan pengenalan tentang digital marketing dimasa sulit sekarang ini akibat dari Pandemi Covid-19 Februari 2020 lalu yang masih berimbas pada usaha Berdikari Farm sampai dengan sekarang di tahun 2022, hal menyebabkan penjualan telur ayam menjadi menurun dikarenakan sulitnya melakukan penjualan secara langsung (konfensional/offline) khususnya e-comerrce. Masih kurangnya pengetahuan dari pemilik usaha maka mendorong tim pengabdian masyarakat ini untuk memberikan informasi mengenai digital marketing mengenai penggunaan teknologi informasi dalam pemasaran. Dengan adanya kegiatan ini maka diharapkan pemilik usaha akan termotivasi untuk menggunakan digital marketing agar mendapatkan peluang dan memanfaatkannya sebagai sarana komunikasi dalam meningkatkan penghasilan usahanya . adapun metode yang digunakan dalam kegiatan ini adalah ceramah, tanya jawab dan simulasi. Berdasarkan hal tersebut maka solusi yang diberikan kepada usaha Berdikari Farm adalah memberikan materi dan pengenalan mengenai digital marketing untuk meningkatkan penghasilan usahanya sehingga mampu memanfaatkan peluang pemasaran melaui media online dan offline.  KataKunci: Digital marketing, Pemasaran, Meningkatkan penghasilan.
Strategi Pemasaran Pada Caffee Ten Bos Boba Simpang Tiga Ngalam Kabupaten Seluma Sherin Dwi Julia; Rina Trisna Yanti; Nirta Vera Yustanti
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.2995

Abstract

The purpose of this study was to determine the marketing strategy of Caffee Ten Bos Boba Simpang Tiga Ngalam, Seluma Regency. This study used a qualitative descriptive research method with data collection techniques using questionnaires. The analytical technique used is SWOT (Strengths Weakness Opportunities and Threats) analysis in determining the cafe's internal and external factors formulated through SAP (Strategic Advantage Profile) and ETOP (Environmental Threat and Opportunity Profile). The results of the SWOT analysis, Caffee Ten Bos Boba Simpang Tiga Ngalam, Seluma Regency is in an investment position which is the interaction of the results of SAP (strategic profile analysis) obtained a value of 4.13 with a strong position and from the results of ETOP analysis (Environmental Threat Opportunity Profile) obtained a value of 3 .95 for opportunities and threats 2.29 which shows the company's position in a speculative business.