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Evaluation Of Regional Financial Perfomance And Trends In Local Revenue Of The City Of Bengkulu Prasetia, Zelinda; Susanti, Neri; Astuty, Kamelia
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2026): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i2.9945

Abstract

Regional financial management is crucial for achieving fiscal independence and improving community welfare in the era of regional autonomy. Many regional governments still face challenges in optimizing Regional Original Revenue (PAD), including Bengkulu City, which shows low effectiveness and limited fiscal independence. This study uses a quantitative descriptive method with secondary data from the Central Statistics Agency (BPS) and the Directorate General of Fiscal Balance (DJPK) for 2018–2024. Analysis focuses on PAD effectiveness, expenditure efficiency, fiscal independence, and PAD trends, with future projections calculated using the Least Square method. Results show an average PAD effectiveness of 76.60% (ineffective), expenditure efficiency of 83.53% (fairly efficient), and fiscal independence of 16.11% (very low). PAD trends show a positive trajectory, with projected revenue reaching 198.32 billion rupiah by 2029. Overall, financial performance of Bengkulu City Government is fairly good but not yet optimal. Recommendations include improving PAD management, expanding the tax base, and optimizing public spending. For further research, adding variables such as PAD’s contribution to the budget and detailed analysis of regional expenditure is suggested to provide a more comprehensive evaluation. This study contributes to understanding regional financial performance and offers insights for policy and strategic planning in local governance.
The Application Of Financial Accounting Standards (Sak-Emkm) In The Preparation Of Financial Statements At Berkah Cosmetics Store Rifah Aulia; Neri Susanti; Ramadan Subhi
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 2 No. 3 (2026): Mei
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v2i3.702

Abstract

This study aims to analyze the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) in the preparation of financial statements at Berkah Kosmetik Store. Micro, Small, and Medium Enterprises (MSMEs) play a significant role in Indonesia’s economy by creating employment opportunities and reducing unemployment. However, many MSMEs still face challenges in managing their financial records properly and in accordance with applicable accounting standards. This research is motivated by the importance of standardized financial reporting to ensure transparency, accountability, and effective decision-making for business sustainability. This study uses a qualitative descriptive approach. Data were collected through interviews, observations, and documentation to obtain an in-depth understanding of financial recording practices at Berkah Kosmetik Store. The results show that the store has not fully implemented SAK-EMKM in preparing its financial statements. Financial recording is still limited to simple bookkeeping of income and expenses, without comprehensive financial statements such as balance sheets, income statements, and notes to financial statements in accordance with SAK-EMKM. The main obstacles identified include limited understanding of accounting standards, lack of accounting skills, and the perception that accounting is complicated and difficult to apply. Therefore, it is recommended that business owners receive training and assistance in implementing SAK-EMKM to improve the quality of financial reporting. Proper implementation of SAK-EMKM is expected to support better financial management, enhance business performance, and ensure the sustainability of Berkah Kosmetik Store.
The Influence Of Job Satisfaction And Leadership On Employee Loyalty At PT. Elap, Empat Lawang Regency Yodista Yodista; Neri Susanti; Kimas Kurniawan
Focus of Human Resource Management Journal Vol. 1 No. 1 (2026): February
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

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

Abstract

This study aims to analyze the influence of job satisfaction and leadership on employee loyalty, both partially and simultaneously. The method used is a quantitative approach with PT ELAP employees as the research object. The results of the study are expected to provide theoretical contributions in the development of human resource management science and practical benefits for companies in designing strategies to increase employee loyalty. This study is limited to the variables of job satisfaction, leadership, and employee loyalty based on the theories of Sallas-Valilla (2021), Northouse (2021), and Ariani (2023), with a focus on the context of local private companies in Empat Lawang Regency. The research sample includes all 47 PT ELAP employees, who were sampled using a census method to obtain comprehensive results. Data were analyzed through validity tests, reliability tests, multiple linear regression, t-tests (partial), F-tests (simultaneous), and coefficients of determination (R²) to determine the effect of independent variables on the dependent variable, both partially and simultaneously. The results of this study prove that high job satisfaction and effective leadership can increase employee loyalty at PT ELAP, Empat Lawang Regency. Practically, companies are advised to improve employee well-being, strengthen leadership qualities, and create a positive work environment to foster employee commitment and retention. Academically, this research contributes to the development of human resource management, particularly regarding the role of job satisfaction and leadership in building long-term employee loyalty.
Analysis Of Business Feasibility Study Of Msme Bakso Bakar Dang In Manna, South Bengkulu Tharisa Qhumayira; Neri Susanti; Iswidana Utama Putra
Journal of Management, Economic, and Accounting Vol. 5 No. 1 (2026): January
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i1.1004

Abstract

The purpose of this study is to determine the financial feasibility of the Bakso Bakar Dang MSME business in Manna, South Bengkulu based on the results of the Business Feasibility Study Analysis from the financial aspect. Using the Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period (PP), and Profitability Index (PI) methods. The type of research used in this study is descriptive research with a quantitative approach. The results show that the NPV value is Rp. 538.315.934 (positive), the IRR reaches 38,14%, the PP value in 2023 is 4,1 months and in 2024 increases to 4,4 months indicating that the investment capital of Rp. 138.652.000 can be returned in a short time and the PI value is 2,92. Based on these results, it can be concluded that the Bakso Bakar Dang MSME is feasible to run and has the potential for high financial profits.
Financial Independence Ratio Analysis Of The Regional Government Apbd Of Seluma Regency Rengga Martika; Neri Susanti; Dewi Harwini
Journal of Management, Economic, and Accounting Vol. 5 No. 1 (2026): January
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i1.1037

Abstract

The purpose of this study is to determine the Financial Independence Ratio, Efficiency Ratio, and Effectiveness Ratio of the Seluma Regency Regional Government's Regional Budget (APBD). The method used in this study is quantitative, by looking at the financial independence ratio, efficiency ratio, and effectiveness ratio of the Seluma Regency Government's Regional Budget (APBD) for the 2020-2024 period. The results show that the financial independence ratio related to Local Own-Source Revenue (PAD) for the years 2020–2024 has an average value of 71.99%, which is considered less effective. Meanwhile, transfers from the central government show an average value of 97.99%, which is considered effective. The results of the efficiency ratio calculation for the average total regional expenditure of the Seluma Regency Government from 2020 to 2024 amount to 93.40%, which is considered less efficient. Likewise, the average regional revenue of the Seluma Regency Government during the same period is 96.61%, also categorized as less efficient. Furthermore, the effectiveness ratio, based on the average calculation of the achievement of PAD goals and objectives from 2020 to 2024, is 62.45%, which is considered less effective. In contrast, the calculation of total regional expenditure shows an average of 96.61%, which is categorized as effective.
The Impact of Digital Wallet Use (Fintech Payment) on Students’ Personal Financial Management DANA Application Users Neri Susanti; Kresnawati Kresnawati; Nabilla Dwi Sakina; Gita Rafika Rahma; Cemas Astiana; Suiska Minarti; Meta Riana; Evi Febriani
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1207

Abstract

This study aims to analyze the impact of digital wallet usage, specifically the DANA application, on the personal financial management of university students. Using a quantitative survey approach, data was collected from students who actively use DANA in their daily financial transactions. The findings indicate that the intensity of digital wallet usage significantly influences students' financial management, particularly in monitoring expenditures and accessing transaction histories. Promotional features such as cashback and discounts have also been proven to increase students' consumption behavior. The study further shows that digital financial literacy plays a crucial role in ensuring responsible use of digital payment tools. These results imply the need for enhanced financial literacy education in higher education institutions to support healthy financial behavior among young digital users.
The Effect Of Workload And Work Discipline On The Performance Of Bank Mandiri Employees In Tais Market Yella Cantika; Neri Susanti; Andriyani Prawitasari
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 2 No. 2 (2026): Februari
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v2i2.546

Abstract

The purpose of this study is to simultaneously determine the impact of workload and work discipline on the performance of Bank Mandiri Pasar Tais employees. This study uses quantitative associative research with a population of 32 employees and employs saturated sampling techniques. The research data was collected through a questionnaire with a Likert scale, then analyzed using multiple linear regression, t-test, F-test, and coefficient of determination (R²). The results of the study show that: The workload variable has a positive and significant effect on employee performance, as does the work discipline variable, which also has a positive and significant effect on employee performance. Simultaneously, both variables have a significant effect on employee performance with a t-value of 11.758, which is greater than the t-table value of 3.340 and a significance value of 0.000, which is less than 0.05. The R² value of 0.448 indicates that workload and work discipline contribute 44.8% to the variation in employee performance, while the remaining 55.2% is influenced by other factors outside this study. Based on the results of multiple linear regression, the equation Y = 3.820 + 0.500X₁ + 0.371X₂ + ε was obtained. The results of the study and the Workload hypothesis show that it can be concluded that the better the management of workload and the implementation of work discipline, the higher the performance of Bank Mandiri Pasar Tais employees will be.
Analysis Of Factors Affecting Purchase Decisions At Kopi Janji Jiwa Bengkulu Rivaldo Dwi Ardiansyah; Neri Susanti; Dewi Harwini
Jurnal Pakar Manajemen Vol. 2 No. 2 (2026): Maret
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jpm.v2i2.478

Abstract

This study examines the factors influencing purchasing decisions at Kopi Janji Jiwa Bengkulu. The background is the significant development of the contemporary coffee industry and the high interest of the younger generation in coffee as part of a lifestyle. The study focuses on the variables of product quality, price, promotion, and service as factors suspected to influence purchasing decisions. This study aims to identify and analyze the partial and simultaneous influence of these four variables on consumer purchasing decisions at Kopi Janji Jiwa Bengkulu. The study used a quantitative method with a survey approach and data collection through a questionnaire with a Likert scale. The study population was Kopi Janji Jiwa consumers in Bengkulu with a sample of 100 respondents taken by purposive sampling. Data were analyzed using multiple linear regression with the help of SPSS version 26 to test the influence of product quality, price, promotion, and service variables on purchasing decisions. Product quality has a significant positive effect on purchasing decisions with a regression coefficient of 0.122 and a significance of 0.050. Consumers are more likely to buy coffee products with good quality including performance, taste durability, complete features, and reliability. Price has a significant negative effect (coefficient -0.377, p = 0.003). Promotion has a significant positive effect (coefficient 0.493, p=0.000). Service also has a significant positive effect (coefficient 0.496, p=0.000). Simultaneously, these four variables significantly influence purchasing decisions with a calculated F value of 108.064 (p=0.000) and a determination coefficient R² of 0.812, meaning that 81.2% of the variation in purchasing decisions can be explained by these factors.
The Effect Of Perceived Ease And Risk On The Interest In Using Financial Technology (Fintech) Dana Among The Community In Bengkulu City Alita Riri; Neri Susanti; Lydia Gustina Putri
Journal of Multidisciplinary Research Vol. 2 No. 2 (2026): January
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jmr.v2i2.460

Abstract

This research is motivated by the increasing use of digital financial services, including financial technology (Fintech) applications such as DANA, in Bengkulu City, which are considered practical and efficient. However, there are still differences in public perception regarding the ease and risks of using the DANA application. This study aims to determine the influence of perceived ease and risk on public interest in using DANA financial technology (Fintech) among residents of Bengkulu City. A quantitative associative approach was used. A sample of 100 respondents was selected using a purposive sampling technique, with the criteria being DANA application users and residing in Bengkulu City. Data were collected through questionnaires and analyzed using validity and reliability tests, multiple linear regression, t-tests, F-tests, and coefficients of determination (R2) using SPSS. The results showed that each instrument was valid and reliable. The multiple linear regression test produces the equation Y = 0.364 + 0.081X1 + 0.904X2 + e and the results of the t test at a significance level of 0.05 explain that partially X1 has no significant effect on Y with a tsig value > α (0.444 > 0.05), X2 has a significant effect on Y with a tsig value < α (0.000 < 0.05). The F test obtained F count 137.645 > F table 3.09 with a significance of 0.000 < 0.05, thus, it can be concluded that together the independent variables influence the dependent variable. The coefficient of determination (R2) value of 0.734 indicates that 73.4% of the variation in interest in using is explained by perceived ease and risk, while 26.6% is influenced by other variables outside the study. These findings, in which risk is dominant and perceived ease of use is insignificant, are expected to serve as a guide for Fintech developers to improve security, ease of use, and public interest.
Pengenalan Lingkungan Sebagai Wujud Informasi Kepada Masyarakat Di Kelurahan Pematang Gubernur Agung Wijaya; Ilham Aidil Saputra; Jezi Mariani; Nuri Yantari; Prezi Tiananda; Suswati Nasution; Neri Susanti; Tita Septi Handayani
Jurnal Karya Nyata Pengabdian Vol. 2 No. 2 (2026): April
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jknp.v2i2.581

Abstract

Environmental awareness is a fundamental element in community-based regional development because it plays a role in shaping spatial identity, improving social order, and facilitating accessibility to an area. The community service activities carried out by KKN-T Group 25 aim to increase environmental awareness and identity in RT 33 RW 04, Pematang Gubernur Village, Bengkulu City through the creation of welcome signs. The method used is a participatory approach that directly involves the community from the planning stage to the installation of the sign, as suggested by community empowerment theory. The results of the activity show that the welcome signboard has increased residents' awareness of their neighborhood's identity and made it easier for visitors to recognize the RT 33 area. In addition, the active participation of the community in this activity has strengthened their sense of ownership and social responsibility towards the environment. Thus, the welcome signboard not only functions as a physical marker but also as a social medium that strengthens local community cohesion.
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 Agus Prasetyo Ahmad Soleh Ahmad Soleh Aji Sudarsono Aji Sudarsono Akbar Akbar Aldino Erinsyah Putra Alfajar, Muhammad Imam Ali Imran Alita Riri Alpino, Shendi Putra Ananda, Dea Try Anderstar , Tomi Andika Dwi Yudha Prasetya Andreas, Rocky Andriyani Prawitasari Anggini Anggini Anggraini, Adinda Dewi Anisa, Rici Anjjely, Sellina Dwi Apiska, Nia Aprilia Azari 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 Cemas Astiana Cornelia Nubatonis Damarsiwi, Eska Prima Monique Danofi, Alwin Darlena, Darlena Deka Amlia Delpania, Delpania Delvia Okmawati, Venti Deni Saputra Desi Ismawati Deta Alvionita 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 Eva Listeriany Evi Febriani 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 Gita Rafika Rahma 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 Ilham Aidil Saputra Imron Imron Indra Gunawan Irlis Suanto Iskandar, Ghovinda Kumala Iswi Dana Utama Putra Iswidana Utama Putra Jahda, Amila Tarina Jezi Mariani Kadri Kadri Kadri, Kadri Kamelia Astuti Kamelia Astuty Kaulan Kaulan Khaidir - Khaidir -, Khaidir Khoirul Anwar Kimas Kurniawan Kresnawati Kresnawati Kresnawati, Kresnawati Kristiani, Widarti Kuljanah, Julia Mita Lena Elfianty Leoni Terry Lesi Dwiantini Lesmana, Rendy lestari, winda Listeriani, Eva Liza Yulianti Lola Vitaloka Lorenza Aprilia Lydia Gustina Putri M. Ramandika Okta Martiani Martiani, Martiani Martika, Rengga Maynaki, Nexy Medi Oktafianus Mega Leby Sartiana Megi Purnomo Meiffa Heriyanti Meirio Pratama Meiyudi Ardianto Meliani, Nita Meta Riana Midas, Faisal Mimi Kurnia Ningsih Mirta Wijaya Misparleni Misparleni Muhammad Muhammad Rahman Febliansyah Mulyadi, Singgi Mursana Nabila, Melane Neysha Nabilla Dwi Sakina Nainggolan, Rico Hasudungan Nasution, Suswati Natasya, Adelia Nella Indra Dewi Sijabat Nely Puspita Sari Nengsih, Mimi Kurnia Nia Indriasari Nia Indriasari, Nia Nirmalawati Nirmalawati Nirta Vera Yustanti Nisa, Nabela Aulia Nopianto, Nopianto Nora Putri Fadila Noviantoby Noviantoby Noviantoby Noviantoro , Rinto Novman Ahmad Ali Novman Ahmad Ali Nugroho , Husnul Nur Anisa Nuri Yantari 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 Prezi Tiananda Puji Rahayu Puji Rahayu Puspita, Rola Putra, Dwingki Marta Putra, Kevin Arigi Putra, Septa Adiguna Putra, Wanda Syah Putri, Des Gita Adinda Putri, Lidya Gustina Putri, Shintia Putri, Tiara Renita Putri, Yesi 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 Rengga Martika Reni Suryani Restu Hidayah Ria Mariani Ria Mariani Riani, Gusti Rifah Aulia Rina Trisna Yanti Rinto Noviantoro, Rinto Rivaldo Dwi Ardiansyah Romanza, Nano Rudi Afriansa Rutiningsih, Ratna S, David Ajun Safitri, Ida Nur Safitri, Penti Sahdiya, Beti Sakira, Hanni Sanjaya, Dendi Sari, Meisie Novia Sari, Nely Puspita Sari, Yerni Puspita Satria, Nando Dwi Septi Septi Sindi Triani Siti Hanila Siti Hanila Sonalia Antama putri Sri Handayani Subagia, Nyoman Gede Subhi, Ramadan Suiska Minarti Sulisti Afriani Sulisti Afriani, Sulisti Suradilaga, Nanda SURYANI, RENI Suswati Nasution Suwarni Suwarni Syahputra, M Iqbal Tamara, Agina Tambunan, Dennis Rydarto Tampati, Riko Tharisa Qhumayira Tito Irawanto Tito Irwanto Tri Febrina Melinda utami, Dahlia Putri Vellya Agustin Venti Delvia Okmawati Wagini Wagini Wagini, Wagini Wanda Syah Putra Wati, Ina Sintia Widarti Kristiani Wijaya, Ermi Wijaya, Gino Wijaya, Mirta Yanti , Rina Trisna Yanti, Rina Trisna Yanto Efendi YANTO YANTO Yella Cantika Yessy Indiana Ariska Yodista Yodista Yudi Irawan Abi Yun Fitriano Yun Fitriano Yuni Prawita Yusuf Wahyudi Zahrah Indah Ferina Zahrah Indah Ferina Zhafran, Alif Zoniarti Zoniarti