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The Efficiency And Effectiveness Of Budget Use In The Library And Archive Office Of Seluma Regency Astuty, Kamelia; Susanti, Neri; Andreas, Rocky
Jurnal Fokus Manajemen Vol 4 No 2 (2024): November
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v4i2.7233

Abstract

In brief, public budgeting can be described as a financial plan that outlines various costs related to the plans made (expenditures) and how much and in what way to obtain money to fund those plans (revenue). The purpose of this research is to determine the efficiency and effectiveness of budget use in the Library and Archive Office of Seluma Regency. The analysis method used in this study is descriptive method. The results of the study show that the spending efficiency of the office in 2019 had an efficiency level of 38.92%, which increased to 59.65% in 2020. From the perspective of this efficiency change, it can be seen as a decrease in efficiency, but it remains in the very efficient interval since the ratio value is still below 60%. In 2021, the efficiency level decreased to 96.07%, categorized as less efficient. However, in 2022, the efficiency ratio increased to 78.28%, categorized as efficient, and continued to rise in 2023 by 27.19% in the efficiency level assessment category. The average efficiency ratio from 2019 to 2023 for the office is 60.02%, which is categorized as efficient as it falls within the 60%-80% interval. The effectiveness of direct spending budget management in the office in 2019 was 92.25%, falling into the effective criteria, while in 2020, the effectiveness level decreased to 74.51%, categorized as less effective. In 2021, it increased to an effective level with a ratio value of 95.93%, but in 2022, it decreased again to 93.08%, still within the effective assessment criteria. In 2023, the effectiveness ratio increased to 99.12%, categorized as effective. It can be concluded that the average effectiveness level of the budget spending in the Library and Archive Office of Seluma Regency can be considered effective because the average value from 2019 to 2023 is 90.98%, which is in the effective category.
An Analysis Of The Accounting For Employee Income Supplement (TPP) Budget Responsibility At Disdikbud Sanjaya, Dendi; Susanti, Neri; Abi, Yudi Irawan
Jurnal Fokus Manajemen Vol 4 No 2 (2024): November
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v4i2.7234

Abstract

The accountability report must be able to trace the inefficiencies of each component, so that corrective actions can be taken if a situation is found that may cause the established goals to not be achieved. The purpose of this research is to analyze the accounting for the responsibility of the Additional Income Budget of Employees (TPP) at DISDIKBUD Seluma Regency. Data collection was conducted through interviews, and the analysis method used in this study is descriptive method. The results of the study show that the organizational structure at the Department of Education and Culture of Seluma regency for the implementation of the TPP budget is considered good due to the separation of responsibilities. The TPP budgeting is carried out by the budget planning department, while the disbursement of TPP is executed by the finance department. The budget preparation at the department is based on the Decree of the Regent of Seluma Regency, and the budget disbursement is done by proposing the TPP amount from each employee to the treasurer. The treasurer then compiles a summary for all employees' TPP, which is then reviewed by the PPK before being submitted to the Head of Department for approval. Once approved, the TPP can be disbursed. The Department of Education and Culture of Seluma regency has not adequately separated controllable and uncontrollable costs, as the TPP expenses are included in controllable costs. The department has prepared accountability reports in the form of TPP budget realization reports. In the accountability report, it can be seen the comparison between the budget and its realization, as well as the differences. For the year 2022, the budget realization was 93.62%, and for 2023, it was 89.83%. This budget surplus occurred due to deductions in TPP for employees who committed violations such as arriving late, not clocking in, and performance not meeting working hours
Pendampingan Pembuatan Laporan Keuangan Peternak Ikan Lele Di Desa Kunduran Andreas, Rocky; Susanti, Neri
Jurnal Kewirausahaan & Inovasi Vol. 1 No. 2 (2024): Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jkwi.v1i2.325

Abstract

In carrying out business activities, both individuals and business entities should make financial reports. Financial statements are the main or final result of an accounting process which is information material for owners and parties who need it, financial statements are an indicator of the success of a business activity that is carried out. Therefore, the importance of financial statements. Training and mentoring is needed not only for large businesses, but also small businesses such as catfish farmers in Kunduran Village, East Seluma District. The lack of knowledge in making financial statements and awareness of the importance of making financial statements in the farming community, especially catfish farmers, so that they do not know whether their business is feasible or not to be developed in the future. Therefore, a good understanding of the importance of making financial reports is needed to improve the results of the business they are engaged in.
Pendampingan Penyusunan Laporan Laba Rugi Berdasarkan SAK EMKM & Koperasi Pada Usaha Mie Ayam & Bakso Solo Legowo Susanti, Neri; Soleh, Ahmad; Sari, Nely Puspita; Sari, Meisie Novia; Panjaitan, Klara Mega Utari
Jurnal Dehasen Mengabdi Vol 1 No 1 (2022): Maret-Agustus
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (905.735 KB)

Abstract

One of the drivers of the Indonesian economy is the MSME business. This MSME business is a business that has been tested in various economic conditions. The problem is that many MSME businesses have not made financial reports. One of them is the Legowo Chicken Noodle and Meatball business which is located in Sukamerindu, Bengkulu city. Financial reports have not been considered as important reports in developing their business so that financial records are only based on sales experience, are not regular and tend to be based on estimates of the feelings of the business owner. As a result, it is difficult for business owners to determine how much the production costs of selling chicken noodles and meatballs will be and it is difficult to determine the profit or loss from the number of bowls of chicken noodles and meatballs sold. Based on these problems, this community service (PKM) aims to help legowo chicken and meatball businesses in making financial reports, especially profit and loss financial statements in accordance with SAK EMKM standards. The method used in this PKM is the method of counseling or lectures, creating discussion groups, and continuing with assistance in the practice of preparing profit and loss financial statements based on SAK EMKM from transactions that have occurred. The results of this PKM have a positive impact on the legowo chicken noodle and meatball business, where after this training, the legowo chicken noodle and meatball business owner is able to make a profit and loss financial report in accordance with SAK EMKM standards. With the making of this profit and loss financial report, the owner of the legowo chicken noodle and meatball business is able to record business books better and is able to design their business finances to be even better in the future.
Pengolahan Sampah Rumah Tangga dalam Rangka Menambah Nilai Ekonomis serta Peningkatan Ekonomi Keluarga Ariska, Yesi Indian; Damarsiwi, Eska Prima Monique; Febliansyah, M. Rahman; Arif, Hilda Meisya; Susanti, Neri
Jurnal Dehasen Mengabdi Vol 1 No 1 (2022): Maret-Agustus
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1097.285 KB)

Abstract

Along with the increase in population and high consumption patterns, the production of waste also increases every day, with an increase in waste production, there will be a buildup of waste that has a lot of negative impacts. To reduce the negative impact, the community service team, Lecturers of the Faculty of Economics, Dehasen University, carried out, (10) community service / counseling and socialization about household waste processing which was later expected to add economic value, (2) Inviting women on Jalan Merawan 14a RT 29 Sawah the width of the Ratu Agung sub-district, Bengkulu City to utilize and be creative with household waste into more valuable crafts. The targets who participate in this outreach/socialization are housewives who do not have knowledge about waste recycling processing. This community service activity has been running with methods and targets so that the results of housewives on Jalan Merawan 14a RT 29, Sawah Lebar, Ratu Agung District, Bengkulu City have knowledge about organic and organic waste and have been able to make craft creations that have economic value
Edukasi dan Pemanfaatan Fintech (Aplikasi Wallet) Dalam Pengelolaan Keuangan Pada Usaha UMKM Hot Geprek Jaja_nandiana Susanti, Neri; Delpania, Delpania; Asmarita, Deva; Maynaki, Nexy
Jurnal Dehasen Mengabdi Vol 1 No 2 (2022): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (758.362 KB) | DOI: 10.37676/jdm.v1i2.2845

Abstract

The business that is currently in our spotlight is the MSME Hot Geprek Jaja_nandiana business. Where the Hot Geprek business is still using the Financial Statements manually which is irregular so that the owner of Hot Geprek Jaja_nandiana has difficulty knowing his monthly income and expenses. Based on these problems, we aim to help business owners by providing education and training on the use of fintech (financial technology) in financial management. Financial management that utilizes fintech will be much faster, and provide convenience, as well as accuracy. The methods used in this training are: identification, preparation, implementation, and evaluation. The results of this activity showed positive results in understanding the use and utilization of fintech applications in financial management and being able to apply them to their MSME businesses.
Pendampingan Penyusunan Jurnal Khusus Penerimaan Kas dan Pengeluaran Kas berdasarkan SAK EMKM & Koperasi Pada Warung JOH Jl. Raden Fatah Kota Bengkulu Susanti, Neri; Fitriano, Yun; Wati, Ina Sintia; Safitri, Penti; Safitri, Ida Nur
Jurnal Dehasen Mengabdi Vol 2 No 1 (2023): Maret-Agustus
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (629.975 KB) | DOI: 10.37676/jdm.v2i1.3788

Abstract

The Micro, Small and Medium Enterprises that we visited were the Warung Joh grocery business, which is located on Jl. Raden Fatah RT20/RW04 Air Sebakul, Bengkulu City. This business started as a home-based business, so it has not been systematically recorded so it has difficulty in financial management because it does not have standardized financial reports. This Warung Joh UMKM community service activity includes aspects of training in preparing simple financial reports that focus on cash in and cash out. The problems faced include aspects of the preparation of financial reports. The implementation of this activity is based on SAK EMKM and KOPERASI regarding how to compile simple financial reports for the Warung Joh micro MSME business. The type of training used is a type of qualitative research. Based on the characteristics of the problems raised by the companion, this community service is classified as a descriptive qualitative training. The data used in this study are primary data obtained directly from the UMKM, such as data from interviews with the UMKM as well as data in the form of information from daily cash-in and cash-out records. As for the secondary data obtained from books, journals, the internet that supports this research. From the results of data analysis, the results of the study show that the financial reports of UMKM Warung Joh only present the recording of daily transactions, namely cash receipts and disbursements. The results of the community service program are that business owners are provided with assistance in preparing simple financial reports such as making a special journal of cash receipts and disbursements as well as a cash ledger. It is hoped that this training can help MSMEs business owners in much better financial management
KKN Tematik : Bersama Memajukan Desa Memanfaatkan Potensi UMKM untuk Kesejahteraan Masyarakat Kelurahan Pematang Gubernur Listeriani, Eva; Iskandar, Ghovinda Kumala; Wijaya, Gino; Bintang, M Ilham; Syahputra, M Iqbal; Putra, Dwingki Marta; Suwarni, Suwarni; Susanti, Neri; Soleh, Ahmad; Asnawati, Asnawati; Martiani, Martiani
Jurnal Dehasen Mengabdi Vol 4 No 1 (2025): Maret-Agustus
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdm.v4i1.8095

Abstract

This Thematic KKN was carried out with the aim of building synergy between students, the Pematang Gubenur Village community, and various related parties to jointly advance the village through the development of MSMEs. Through training, mentoring, and socialisation activities, it is expected to increase the knowledge and skills of MSME actors in managing their businesses. In addition, this activity also aims to build a wider marketing network for local MSME products so as to increase the income of the village community. With the resulting product, namely the manufacture of garbage cans for the village.
Sosialisasi Edukasi Produk Halal Bagi Siswa SMKN 3 Seluma Bengkulu Susanti, Neri; Wagini, Wagini; Wijaya, Ermi; Indriasari, Nia; Prasetya, Zelinda
Jurnal Dehasen Untuk Negeri Vol 4 No 2 (2025): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdun.v4i2.8926

Abstract

Indonesia has the largest Muslim population in the world, which significantly influences the culture and consumption patterns of its people, especially regarding the increasing demand for halal products. The development of various industries requires heightened awareness of the halal status of products. Teenagers, as one of the primary targets of new products, must have adequate knowledge to recognize whether the products they intend to purchase are halal. This community service aims to provide knowledge about the importance of recognizing halal products, raise awareness among youth about the necessity of consuming halal products in daily life from an early age, and educate students on the importance of carefully selecting halal products. This is to ensure peace of mind, safety, and health for individuals from an early stage. The community service activities were carried out through socialization and educational methods. The results of this community service indicate an increase in students’ awareness from school age, so that when they are later exposed to environments with various products — both halal and those with unclear halal status — they will have the awareness to choose what is appropriate and inappropriate to consume. In addition, participants gained a deeper understanding of the importance of halal labeling. Consequently, consumer trust and purchasing interest — particularly among students of SMK 3 Seluma, Bengkulu — are expected to increase due to the presence of halal labels.
Program Pendampingan Bakat Kewirausahaan Dan Keterampilan Bisnis Pada Siswa SMA N 9 Kota Bengkulu Oktaviani, Dytha; Susanti, Neri; Sudarsono, Aji; Subhi, Ramadan; Harwini, Dewi
Jurnal Gotong Royong Vol 1 No 2 (2024): Oktober
Publisher : LPPM Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/gotong royong.v1i2.6671

Abstract

The implementation of community service activities at SMA Negeri 9 Bengkulu City has provided quality and inspiration to students in entrepreneurship to create a generation of successful young entrepreneurs. The purpose of this activity is to develop business talent into entrepreneurs who think of the latest ideas and trends. The method used in this service is the Participatory Action Research (PAR) approach, which is a research method carried out in a participatory manner among citizens and communities. then the author equips students with entrepreneurial knowledge through the delivery of material, discussions and questions and answers. this activity was carried out for 1 day on July 3, 2024.
Co-Authors Abdu Rahman Abdul Haris Sahaq Abdul Kohar Abdul Rahman Abdul Rahman Abi, Yudi Irawan Ade Herlena Adila, Novinia Afrian Renaldy Afriani, Melati Afridi Midian Agresti, Agresti Agung Wijaya, Agung Agus Prasetyo Ahmad Soleh Aji Sudarsono Akbar Akbar Aldino Erinsyah Putra Alfajar, Muhammad Imam Ali Imran Alpino, Shendi Putra Ananda, Dea Try Anderstar , Tomi Andika Dwi Yudha Prasetya Andreas, Rocky Anggini Anggini Anggraini, Adinda Dewi Anisa, Rici Anjjely, Sellina Dwi Apiska, Nia Aprilia Azari Ardiansyah, Rivaldo Dwi Ardianto, Meiyudi Arfeny Oktantia Mariena Arif, Hilda Meisya Ariska, Yesi Indian Ariyando Ariyando Asmarita, Deva Asnawati Asnawati Astuty , Kamelia Astuty, Kamelia Bintang, M Ilham Buaton, Wiranda Cantika, Yella Cornelia Nubatonis Damarsiwi, Eska Prima Monique Danofi, Alwin Darlena, Darlena Deka Amlia Delpania, Delpania Delvia Okmawati, Venti Deni Saputra Desi Ismawati Devalya, Devalya Devi, Made Tiara Dewi Harwini Efendi , M. Aldi Rizki Efenti Gita Torina Effendi, Yanto Efrian, Ahmad jalou Eli Novita Sari Elisa Fitri Elisabeth Sekar Ambar Pratiwi Emi Liana Erenherlika Erenherlika Erpan Syahputra Evriani F.A, Raden Ajeng Flaura Fadila, Ayu Fadila, Mawar Febliansa, M Rahman Febliansa, Rahman Febliansyah, M. Rahman Ferina, Zahrah Indah Ferza Dwianda Afrimarsa Fitrah, Muhammad Idza Al Fitri, Dwi Kusmita Fitriano, Yun Handayani, Sri Handayani, Tita Handayani, Tita Septi Hanila, Siti Harlina, Risa Hartati, Yeni Harwini, Dewi Herlin Herlin, Herlin Herlina, Yeni Herlyaminda, Evi Heryanti, Neli Hidayah, Nenden Restu Hilda Meisya Arif Holil Holil Holiza, Nipa Ida Anggriani Ifan Caesar Ramadhan Ilahi, Pandu Nur Akbar Imron Imron Indian Ariska, Yesi Indra Gunawan Irlis Suanto Iskandar, Ghovinda Kumala Iswi Dana Utama Putra Jahda, Amila Tarina Kadri Kadri Kadri, Kadri Kamelia Astuty Kaulan Kaulan Khaidir - Khaidir -, Khaidir Khoirul Anwar Kresnawati, Kresnawati Kristiani, Widarti Kuljanah, Julia Mita Lena Elfianty Lesi Dwiantini Lesmana, Rendy lestari, winda Listeriani, Eva Liza Yulianti Lola Vitaloka Lorenza Aprilia M. Ramandika Okta Mariani, Jezi Martiani Martiani, Martiani Martika, Rengga Maynaki, Nexy Medi Oktafianus Mega Leby Sartiana Megi Purnomo Meiffa Heriyanti Meirio Pratama Meiyudi Ardianto Meliani, Nita Midas, Faisal Mimi Kurnia Ningsih Mirta Wijaya Misparleni Misparleni Muhammad Muhammad Rahman Febliansyah Mulyadi, Singgi Mursana Nabila, Melane Neysha Nainggolan, Rico Hasudungan Nasution, Suswati Natasya, Adelia Nella Indra Dewi Sijabat Nenden Restu Hidayah Nenden Restu Hidayah Nenden Restu Hidayah Nengsih, Mimi Kurnia Nia Indriasari Nia Indriasari, Nia Nirmalawati Nirmalawati Nirta Vera Yustanti Nisa, Nabela Aulia Nopianto, Nopianto Nora Putri Fadila Noviantoby Noviantoro , Rinto Novman Ahmad Ali Novman Ahmad Ali Nugroho , Husnul Nur Anisa Okta Antonius Oktafiani, Lisa Oktariani, Sri Oktaviani, Dytha Panjaitan, Klara Mega Utari Penola, Yola Permana, Jaka Pranata, Fheroansyah Ade Prasetia, Zelinda Prasetya, Muhammmad Roky Prasetya, Zelinda pratama, rendi Prawita, Yuni Prawitasari, Andriyani Puji Rahayu Puji Rahayu Puspita, Rola Putra, Dwingki Marta Putra, Iswidana Utama Putra, Kevin Arigi Putra, Septa Adiguna Putra, Wanda Syah Putri, Des Gita Adinda Putri, Lidya Gustina Putri, Lydia Gustina Putri, Shintia Putri, Tiara Renita Putri, Yesi Qhumayira, Tharisa R.A. Vivi Yulian Sari R.A. Vivi Yulian Sari, R.A. Vivi Yulian Radili , Putri Rahayu, Melyan Arista Rahmadani, Emilda Ramadan Subhi Ramadani, Cindy Restu Hidayah Ria Mariani Ria Mariani Riani, Gusti Rina Trisna Yanti Rinto Noviantoro, Rinto Riri, Alita Romanza, Nano Rudi Afriansa Rutiningsih, Ratna S, David Ajun Safitri, Ida Nur Safitri, Penti Sahdiya, Beti Sakira, Hanni Sanjaya, Dendi Saputra, Ilham Aidil Sari, Meisie Novia Sari, Nely Puspita Sari, Yerni Puspita Satria, Nando Dwi Septi Septi Siti Hanila Sonalia Antama putri Sri Handayani Subagia, Nyoman Gede Subhi, Ramadan Sulisti Afriani Sulisti Afriani, Sulisti Suradilaga, Nanda SURYANI, RENI Suswati Nasution Suwarni Suwarni Syahputra, M Iqbal Tamara, Agina Tambunan, Dennis Rydarto Tampati, Riko Tiananda, Prezi Tito Irawanto Tito Irwanto Tito Irwanto, Tito Tri Febrina Melinda utami, Dahlia Putri Vellya Agustin Wagini Wagini, Wagini Wanda Syah Putra Wati, Ina Sintia Widarti Kristiani Wijaya, Ermi Wijaya, Gino Wijaya, Mirta Yantari, Nuri Yanti , Rina Trisna Yanti, Rina Trisna Yanto Efendi YANTO YANTO Yesi Indian Ariska Yessy Indiana Ariska Yudi Irawan Abi Yun Fitriano Yuni Prawita Yusuf Wahyudi Zahrah Indah Ferina Zhafran, Alif Zoniarti Zoniarti