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Internal Control System Of Merchant Inventory At Alfamart Basuki Rahmat Bengkulu Riani, Gusti; Susanti, Neri; Astuty, Kamelia
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.v2i2.1051

Abstract

This study aims to find out: The Implementation of Internal Control applied by the company to Alfamart Stores. The Role of Internal Control on the Inventory of Merchandise in Alfamart Stores. The research method used is a comparative method with a descriptive approach. This research was conducted using interview and documentation techniques with parties involved in the Control of Alfamart Basuki Rahmat Bengkulu Merchandise Inventory. The results of the study show that the internal control system of merchandise inventory at Alfamart Basuki Rahmat Bengkulu is compatible with Mulyadi's theory (2018:488). In the organizational element, there is a schedule and committee involved in Stock Taking. The authorization system and recording procedures have been appropriate, where the monthly Stock Taking report is signed by the store head and the daily Stock Taking is signed by the shift holding employee, the recording after the results of the monthly and daily (partial) Stock Taking reports is calculated based on an invoice that contains the type of goods, the price of the goods and the quantity of goods. Sound practices, there is conformity in the implementation of the internal control system of merchandise inventory, where the invoice has been given a printed serial number and issued by WareHouse Alfamart, the implementation of Stock Taking is carried out 2 times (monthly and daily) using the PDA system.
Analysis Of Business Feasibility Study Of Msme Bakso Bakar Dang In Manna, South Bengkulu Qhumayira, Tharisa; Susanti, Neri; Putra, Iswidana Utama
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 Martika, Rengga; Susanti, Neri; Harwini, Dewi
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 Effect Of Perceived Ease And Risk On The Interest In Using Financial Technology (Fintech) Dana Among The Community In Bengkulu City Riri, Alita; Susanti, Neri; Putri, Lydia Gustina
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.
Peningkatan Kesejahteraan Masyarakat Melalui Pengembangan Potensi Lokal Di Desa Sukasari Kecamatan Periukan Kabupaten Seluma Provinsi Bengkulu Ferina, Zahrah Indah; Kresnawati, Kresnawati; Susanti, Neri; Wagini, Wagini; Fitriano, Yun
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 2 No. 1 (2019): Jurnal Pengabdian Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

Indonesia merupakan Negara agraris, dimana penduduknya sebagian besar merupakan petani. Indonesia dianugrahi Sumber Daya Alam yang sangat berlimpah akan tetapi kondisi yang sangat menguntungkan itu berbanding terbalik dengan keadaan Indonesia sekarang ini. Pertanian memiliki produktifitas tenaga kerja yang rendah dan juga didominasi oleh tenaga kerja tidak dibayar (pekerja keluarga), sehingga pertumbuhan yang terjadi pada lapangan usaha ini belum mampu memberikan manfaat banyak terhadap kesejahteraan masyarakat (petani). Hal ini dapat kita lihat   di desa Sukasari  kecamatan Periukan kabupaten Seluma. Potensi pertaniannya belum dimaksimalkan dengan baik, maka kami team pengabdian dari Fakultas Ekonomi Univeristas Dehasen  membagi informasi dan ilmu bagaimana memaksimalkan potensi alam dari desa Sukasari ini. Diharapakan pengabdian ini dapat memberikan kontribusi kepada warga sekitar yang diberikan materi tentang kewirausahaan dan pemaksimalan potensi desa. Tentu desa Sukasari memiliki potensi yang besar untuk memaksimalkan hasil dari Sumber Daya Manusianya.yaitu dengan memanfaatkan potensi kelapa dan serai
Peningkatan Pengelolaan Keuangan dan Akuntansi Bumdes Desa Pulau Panggung Kecamatan Talang Empat Bengkulu Tengah Ferina, Zahrah Indah; Hanila, Siti; Fitriano, Yun; Susanti, Neri; Soleh, Ahmad
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 3 No. 1 (2020): Jurnal Pengabdian Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

Terdapat potensi yang dimiliki desa yang selama ini kurang dikelola oleh desa dikarenakan desa belum memiliki modal untuk mengelola pontensi yang ada. Hal ini menjadi salah satu sorotan dari pemerintah pusat. Maka dari itu terbitlah Undang-Undang Desa yang memberikan kesempatan desa untuk mengelola desa itu sendiri secara mandiri dan profesional. Terbetuknya usaha bisnis desa atau biasa disebut Badan Usaha Milik Desa (BUMDes/BUMDesa) diharapkan menjadi cikal bakal penggerak perekonomian ini dengan cara memaksimalkan pengembangan potensi desa yang ada. Akan tetapi timbul masalah selanjutnya yaitu Permasalahan Sumber Daya Manusia (SDM), masih rendahnya SDM yang dimiliki BUMDes terkait pengelolaan keuangan dan akuntansi BUMDes. BUMDes diharapkan menjadi penggerak perekonomian di desa tersebut, menyerap sebanyak-banyak tenaga kerja untuk warga desa. Untuk itu dosen memiliki kewajiban Tridharma perguruan tinggi, salah satunya melakukan pengabdian kepada masyarakat ini mencoba memberikan solusi dari permasalahan tersebut. Desa Pulau Panggung sebuah desa yang berada di kecamatan Talang Empat Bengkulu Tengah memiliki potensi yang besar akan tetapi belum dikelola dengan baik. Dengan memberikan lokakarya tentang laporan keuangan dan memberikan pendampingan secara terus menerus kepada desa di harapkan memiliki output pengurus BUMDes yang mumpuni dalam mengelola BUMDes terutama dibidang keuangan. Lokakarya ini memberikan materi tentang laporan keuangan yang sesuai standar akuntansi keuangan yaitu SAK-ETAP.
Implementation Of The Community Satisfaction Index (Ikm) Measurement At Muara Betung Village Office, Ulu Musi District, Empat Lawang Regency Suradilaga, Nanda; Susanti, Neri; Febliansa, M Rahman
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2026): Januari
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jemba.v2i2.480

Abstract

The implementation of the Community Satisfaction Index (IKM) measurement plays an important role in helping public service officials identify aspects that need improvement to achieve more optimal service delivery. In this context, the study was conducted at the Muara Betung Village Office, Ulu Musi District, Empat Lawang Regency, focusing on analyzing the level of community satisfaction with the public services provided. This study aims to determine and analyze the level of the Community Satisfaction Index (IKM) in Muara Betung Village. The research method refers to the Community Satisfaction Survey (SKM) guidelines as regulated in the Regulation of the Minister of State Apparatus Empowerment and Bureaucratic Reform of the Republic of Indonesia Number 14 of 2017. The survey assesses nine service elements, namely: requirements, procedures, service completion time, fees/tariffs, product or service type, competence of service providers, behavior of service providers, facilities and infrastructure, and complaint and suggestion handling. Based on the analysis results, the Community Satisfaction Index score was 78.75, which falls under service quality category B (Good), as it lies within the conversion range of 76.61–88.30. The lowest score was found in the service completion time element, with an average score of 2.29, categorized as less satisfactory. Meanwhile, the highest score was obtained in the behavior of service providers element, with an average score of 3.35, categorized as Good. Overall, these results indicate that public service delivery at the Muara Betung Village Office has been carried out well, although improvements are still needed in the aspect of service completion time to further enhance community satisfaction.
The Effect Of Workload And Work Discipline On The Performance Of Bank Mandiri Employees In Tais Market Cantika, Yella; Susanti, Neri; Prawitasari, Andriyani
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 Ardiansyah, Rivaldo Dwi; Susanti, Neri; Harwini, Dewi
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.
Pengenalan Lingkungan Sebagai Wujud Informasi Kepada Masyarakat Di Kelurahan Pematang Gubernur Wijaya, Agung; Saputra, Ilham Aidil; Mariani, Jezi; Yantari, Nuri; Tiananda, Prezi; Nasution, Suswati; Susanti, Neri; Handayani, Tita Septi
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, 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