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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JAZ: Jurnal Akuntansi Unihaz Jurnal Pengabdian Masyarakat Bumi Raflesia Journal of Research in Business, Economics, and Education Budimas : Jurnal Pengabdian Masyarakat Bima Journal : Business, Management and Accounting Journal Journal of Research in Social Science and Humanities Jurnal Bisnis Mahasiswa Jurnal Fokus Manajemen Jurnal Multidisiplin Dehasen (MUDE) Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Indonesia Raya Jurnal Dehasen Untuk Negeri Jurnal Dehasen Mengabdi Realible Accounting Journal Journal of Management, Economic, and Accounting Tractare: Jurnal Ekonomi-Manajemen Central Community Development Journal Jurnal Kewirausahaan dan Bisnis Jurnal Kewirausahaan dan Inovasi Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Jurnal Gotong Royong Jurnal Pakar Manajemen Journal of Accounting and Management (JAM) Jurnal Ekonomi, Manajemen, Bisnis, dan Akuntansi Journal of Multidisciplinary Research Journal of Business Management Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Jurnal Karya Nyata Pengabdian Jurnal Pengabdian Mandiri Focus of Human Resource Management Journal Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Journal of Indonesian Management
Neri Susanti
Universitas Dehasen Bengkulu
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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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.
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 Astiana, Cemas 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 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 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 Astuti Kamelia Astuty Kaulan Kaulan Khaidir - Khaidir -, Khaidir Khoirul Anwar Kresnawati, Kresnawati Kristiani, Widarti Kuljanah, Julia Mita Kurniawan, Kimas 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 Minarti, Suiska 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 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 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 Rahma, Gita Rafika Rahmadani, Emilda Ramadan Subhi Ramadani, Cindy Reni Suryani Restu Hidayah Ria Mariani Ria Mariani Riana, Meta Riani, Gusti Rifah Aulia Rina Trisna Yanti Rinto Noviantoro, Rinto Riri, Alita Romanza, Nano Rudi Afriansa Rutiningsih, Ratna S, David Ajun Safitri, Ida Nur Safitri, Penti Sahdiya, Beti Sakina, Nabilla Dwi Sakira, Hanni Sanjaya, Dendi Saputra, Ilham Aidil Sari, Meisie Novia Sari, Nely Puspita Sari, Yerni Puspita Satria, Nando Dwi Septi Septi Sindi Triani Siti Hanila Sonalia Antama putri Sri Handayani Subagia, Nyoman Gede Subhi, Ramadan Sukatin, Sukatin 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 Venti Delvia Okmawati Wagini 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 Yodista, Yodista Yudi Irawan Abi Yun Fitriano Yun Fitriano Yuni Prawita Yusuf Wahyudi Zahrah Indah Ferina Zhafran, Alif Zoniarti Zoniarti