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Analysis of the Application of SAK EMKM on MSMEs at Wildan Shops in Talang Kuning Village, Teras Terunjam District, Mukomuko Regency, Bengkulu Province Yuni Prawita; Neri Susanti; Zahrah Indah Ferina
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 (1772.275 KB) | DOI: 10.53697/jim.v1i2.128

Abstract

The purpose of this study is to determine the condition of the financial statements and the application of SAK EMKM at Wildan Shop UMKM. SAK EMKM is an accounting standard prepared by DSAK for micro, small and medium enterprises. This study uses a descriptive approach. To find out the application of SAK EMKM at the shop, the researcher used direct observation and interview techniques. The results showed that the shop did not record financial statements in accordance with SAK EMKM and there was no structured and detailed recording of income and expenses in its accounting reports. In making the financial statements, the shop makes records based on their own wishes without applying SAK EMKM and focuses on meeting needs and income in the business without considering accounting matters in accordance with SAK EMKM. Thus, the shop as a whole has made a mistake even though basically it can still run and continue to grow.
Factors Affecting Employee Work Productivity at the Office of Environment and Forestry in Bengkulu Province Ria Mariani; Neri Susanti; Yanto Effendi
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 (2200.6 KB) | DOI: 10.53697/jim.v1i2.130

Abstract

Consumer satisfaction is a condition where consumer feel satisfy or dissatisfy after his want and hope toward the available menu, price, facility and service are granted. Consumers will satisfy if his want or hope is granted while he will feel dissatisfy if his want and hope is not available. The purpose of this research is to find out the influence of taste, performance quality and price toward customer’s satisfaction at Uda Denai restaurant in Bengkulu city. The sample of this research is 140 customers of Uda Denai restaurant in Bengkulu city. Data are collected by using questionnaire and analysis method which used in this research is multiple linear regression, determination test and hypothesis test. The result shows that multiple linear regression shows that there is a positive influence from taste, service quality and price toward customers’satisfaction in Uda Denai restaurant in Bengkulu city. Because the regression shows positive value, Y = 10,794+ 0,178X1 + 0,397X2 + 0,137X3 + e. Taste has significance influence toward customers’ satisfaction. Because the significance score is 0,015 smaller than 0,05. Price has significance influence toward customers’ satisfaction toward customers at Uda Denai restaurant in Bengkulu City, because significance score is 0,000 smaller than 0,05. Price has the significance influence toward customers’ satisfaction at Uda Denai restaurant because the significance score is 0,028 smaller than 0,05. Taste, service quality and price influenced together toward customers’ satisfaction. It means that earlier hypothesis is proofed (Ha is accepted). It means there’s a significance influence between taste, service quality and price toward customers’ satisfaction together with determination coefficient from R square (0,454). It means that taste, service quality and price influence the customers’ satisfaction with score 45,4% while the other (100-45,4%=54,6%) is influenced by other factors which is not observed by this research.
The Effect of Human Resources Development and Morale on Temporary Employee’s Work Productivity at Pamong Praja Police Unit and Fire Department in Kabupaten Kaur Kadri Kadri; Neri Susanti; Nia Indriasari
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 (2472.622 KB) | DOI: 10.53697/jim.v1i3.161

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This study aims to determine the effect of human resource development and morale on the productivity of temporary employees at Pamong Praja Police Unit and Fire Department of Kaur. The sample in this study was 125 employees. Data were collected using a questionnaire. The analytical method used was multiple regression analysis, hypothesis testing t and hypothesis testing f. The results of the regression equation are Y = 7.828 + 0.386X1 + 0.445X2 + 4.596, meaning that human resource development and morale have a positive influence on the productivity of employees at Pamong Praja Police Unit and Fire Department of Kaur. The result of the determination test is 0.557 or (55.7%). This shows that human resource development and morale affect the productivity of employees at Pamong Praja Police Unit and Fire Department of Kaur by 55.7%, while the rest (100 - 55.7% = 44.3%) is explained or influenced by other variables not examined. Human resource development and morale together have an influence on the productivity of the temporary workers at Pamong Praja Police Unit and Fire Department of Kaur with a significant value of 0.000, less than 0.05. Human resource development has a positive and significant effect on the productivity of temporary employees at Pamong Praja Police Unit and Fire Department of Kaur, because the significant value of 0.003 is smaller than 0.05. Morale has a positive and significant effect on the productivity of on the productivity of temporary employees at Pamong Praja Police Unit and Fire Department of Kaur, with a significant value of 0.000, which is smaller than 0.05
The Effect of Organizational Commitment and Organizational Culture on Employee Performance at DPRD Office Of Kabupaten Seluma Puji Rahayu; Neri Susanti; Suswati Nasution
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 (2715.101 KB) | DOI: 10.53697/jim.v1i3.163

Abstract

The purpose of this study was to determine the effect of organizational commitment and organizational culture on employee performance. at the Seluma Regency DPRD Office. The sample in this study amounted to 35 employees at the Seluma Regency DPRD Office who have become government officers (ASN). The data was collected using a questionnaire, while the analytical methods used were multiple linear regression, determination test and hypothesis testing. The results of the regression analysis show Y = 1.501 + 0.380X1 + 0.603 X2 + e this describes a positive regression direction, meaning that there is a positive influence between X1 (organizational commitment) and X2 (organizational culture) on performance (Y). It means that if the variables of organizational commitment and organizational culture increase, it will increase performance. The value of the coefficient of determination is 0.590. This means that X1 (organizational commitment) and X2 (organizational culture) affect performance (Y) by 59% while the remaining 41% is influenced by other variables not examined in this study. The results of the t test at a significance level of 0.05 explain that partially organizational commitment variables and organizational culture have a significant influence on employee performance variables at the Seluma Regency DPRD Office. The results of the F test at a significance level of 0.05 explain that organizational commitment variables and organizational culture have a significant simultaneous influence on employee performance at the DPRD office of Seluma Regency because the significant value of 0.000 is smaller than 0.05.
Cash Flow Analysis of School Operational Assistance Funds (BOS) at SMA Negeri 9 Seluma Okta Antonius; Neri Susanti; Novman Ahmad Ali
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 (2353.457 KB) | DOI: 10.53697/jim.v1i4.311

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This study aims to describe the Management of Senior High School Operational Assistance Funds (BOS SMA) in SMA Negeri 9 Seluma in 2018; (1) Planning for SMA BOS Funds at SMA Negeri 9 Seluma, (2) Implementation of BOS Funds for SMA Negeri 9 Seluma, (3) Supervision and Evaluation of BOS Funds for SMA at SMA Negeri 9 Seluma, and (4) Reporting on BOS Funds for SMA SMA Negeri 9 Seluma. This research is a qualitative descriptive study. The location for this research is SMA Negeri 9 Seluma, with the research subjects of the Principal, BOS Treasurer, Teachers, and the School Committee. Data collection techniques used are through observation and interviews. The validity of the data in this study with trigulation and membercheck. Data analysis techniques used in the study were: data reduction, data display / presentation, and drawing conclusions and verification. The results showed that (1) Planning for the BOS Fund for SMA Negeri 9 Seluma in 2018 was carried out by compiling RKAS by the school budget team with the knowledge of the School Committee, teachers, employees, and parents of students. The preparation of the RKAS was carried out simultaneously with the preparation of the BOS SMA RAB. (2) Implementation of SMA BOS Funds, the distribution of BOS SMA 2018 Funds in 4 stages. Withdrawal of BOS SMA Funds by the BOS Treasurer. The use of BOS SMA 2018 funds is intended to finance the operational activities of non-operational schools as in the 2018 BOS SMA technical instructions. Publication is carried out by posting a summary of the RKAS on an announcement board and providing a leaflet for the use of BOS SMA funds to student guardians.
The Effect of Supervision and Communication on Employee Performance in Satpol PP Offices in Bengkulu Selatan District Wanda Syah Putra; Neri Susanti; Rinto Noviantoro
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 (2593.79 KB) | DOI: 10.53697/jim.v1i4.317

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The purpose of this study was to determine the effect of supervision and communication on employee performance at the Satpol PP Office in South Bengkulu Regency. The sample in this study 44 employees who have become the State Civil Apparatus (ASN) at the Satpol PP Office in South Bengkulu Regency. Data collection using a questionnaire and the method of analysis used is multiple linear regression, test of determination and hypothesis testing. The results of multiple linear regression calculations obtained the multiple linear regression equation Y = 3,762 + 0,510X1 + 0,420X2. The coefficient of determination of the Adjusted R square value is 0.487. This means that X1 (supervision) and X2 (communication) have an effect on performance (Y) by 48.7% while the remaining 51.3% is influenced by other variables not examined in this study. The results of the F test show that the significance is 0.000 <0.05. Because the significance level is below 0.05, it indicates that together X1 (supervision) and X2 (communication) have a positive and significant effect together on performance (Y). Supervision has a positive and significant effect on performance, communication has a positive and significant effect on performance because the significant value is smaller than 0.05.
Analysis of Factors Affecting Customer Decisions in Choosing Savings Products at PT. Bank Syariah Mandiri Bengkulu Branch Ade Herlena; Neri Susanti; Siti Hanila
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 1 No. 1 (2021): JUNI
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2277.863 KB) | DOI: 10.53697/emba.v1i1.59

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The purpose of this study is to determine the most dominant factors that influence customer decisions in choosing savings products at PT. Bank Syariah Mandiri Bengkulu Branch, as for these factors are: (1) Social Factors, (2) Cultural Factors, (3) Factors Personal, (4) Psychological Factors. Theory related to the title Analysis of Factors Influencing Customer Decisions in Choosing Savings Products at PT Bank Syariah Mandiri Bengkulu Branch was motivated by intense competition between financial institutions, where Bank Syariah Mandiri is focused on goods and financial services companies that have established since October 25, 1999 until now, where the Sharia Bank itself operates in accordance with the Qur'an and Hadith and the necessity for a Sharia Supervisory Board (DPS). As for the number of respondents in this study as many as 50 people, and the sampling technique used is accidental sampling. The data source uses primary data by filling out questionnaires, and distributing questionnaires to respondents. The method in this study uses a rating scale.The conclusion of this study is that all factors influence customer decisions, but there are the most dominant factors, namely Social Factors and Personal Factors. After conducting research the results of the calculation of the average value of social factors are 204 and 197 the average value of personal factors.
Factors Affecting Employee Work Motivation at PT. PLN Persero ULP Teluk Segara Bengkulu Afrian Renaldy; Neri Susanti; Yanto Effendi
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 (2010.62 KB) | DOI: 10.53697/emba.v1i2.204

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This study aims to determine the factors that most affect the work motivation of employees at PT PLN Persero ULP Teluk Segara Bengkulu. The analytical methods used were validity test, reliability test, multiple linear regression, coefficient of determination, F test and t test. Based on the research results show that: Multiple linear regression equation obtained Y = -1.740 + 0.090X1 + 0.201X2 + 0.326X3 + 0.471X4 + e. The desire to live (X1) has a significant effect on the work motivation of state civil servants (Y) at PT. PLN Persero ULP Teluk Segara Bengkulu because the significance value is 0.007 < 0.05. The desire for a position (X2) has a significant effect on the work motivation of state civil servants (Y) at PT. PLN Persero ULP Teluk Segara Bengkulu because the significance value is 0.000 <0.05. The desire for power (X3) has a significant effect on the work motivation of state civil servants (Y) at PT. PLN Persero ULP Teluk Segara Bengkulu because the significance value is 0.009 < 0.05. The desire for recognition (X4) has a significant effect on the work motivation of state civil servants (Y) at PT. PLN Persero ULP Teluk Segara Bengkulu because the significance value is 0.000 < 0.05. The desire to live (X1), the desire variable for a position (X2), the desire for power variable (X3), the desire for recognition variable (X4), simultaneously or together have a significant effect on employee motivation (Y) at PT. PLN Persero ULP Teluk Segara Bengkulu because the significance value is 0.000 < 0.05.
Analysis of the Application of Financial Accounting Standards of Small and Medium Entities (SAK EMKM) and Cooperatives in the Preparation of Financial Statements at Cooperative Saves and Loans in Bengkulu City Lesi Dwiantini; Neri Susanti; Nenden Restu Hidayah
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 (2768.05 KB) | DOI: 10.53697/emba.v1i2.306

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The purpose of this study was to determine the application of financial accounting standards for micro, small and medium entities (SAK EMKM) and cooperatives in preparing financial statements at the Bengkulu City Joint Business Savings and Loan Cooperative. Data collection tools are carried out by means of documentation and unstructured interviews. The analytical method used is a comparative analysis comparing SAK EMKM and cooperatives will be compared with the application of accounting at the Joint Venture KSP Bengkulu City. Based on the results of research regarding the Analysis of the Application of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) and Cooperatives in the Preparation of Financial Statements at the Bengkulu City Joint Business Savings and Loans Cooperative, it can be concluded that the implementation of SAK EMKM in the Joint Venture KSP has been going well because partly large in accordance with SAK EMKM. Meanwhile, there are two items that do not meet SAK EMKM, namely the notes on the financial statements because the Joint Venture KSP has not made notes on the financial statements and the income statement which does not include a tax expense account.
Membangun Ketahanan Pangan dengan Budidaya lele Nia Indriasari; Neri Susanti; Tito Irawanto; Eska Prima Monique Damarsiwi; Iswi Dana Utama Putra
Jurnal INDONESIA RAYA (Pengabdian pada Masyarakat Bidang Sosial, Humaniora, Kesehatan, Ekonomi dan Umum) Vol 1, No 2 (2020)
Publisher : Perkumpulan Dosen Muda Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2228.609 KB) | DOI: 10.37638/indonesiaraya.v1i2.201

Abstract

Kebutuhan dasar bagi manusia yang harus dipenuhi setiap saat adalah masalah pangan. Sebagai dampak pandemi Covid 19 saat ini salah satunya adalah krisis pangan, untuk memperkuat ketahanan pangan keluarga maka dilakukan dengan memanfaatkan sumberdaya yang tersedia,  diantara nya melalui pemanfaatan lahan pekarangan dengan budidaya lele di RT.34, RW.01 Jalan Timur  Komplek Green Palm Estate Kelurahan Sidomulyo Kecamatan Gading Cempaka Kota Bengkulu. Metode pelaksanaan pengabdian masyarakat kami yang di gunakan untuk budidaya ikan lele dalam menjaga ketahanan pangan berpola penyuluhan dan pendampingan, Dengan demikian dalam mengaplikasikan program pengabdian kepada masyarakat, kami melakukan kegiatan budidaya lele, ada pun tujuan kegiatan ini adalah memberikan wawasan, pengetahuan dan keterampilan dalam penggunaan teknologi yang lebih modern berupa pembuatan kolam terpal sebagai media wadah budidaya ikan lele.  untuk pembinihan, pembesaran ikan, dan panen ikan lele. Selain untuk pemenuhan kebutuhan protein hewani untuk skala rumah tangga juga bisa menambah pendapatan warga dengan mempromosikan hasil panen ikan lele nya lewat berbagai media sosial seperti WhatApp Grup, facebook dan instagram, sehingga diharapkan membangkitkan perekonomian RT.34, RW.01 Jalan Timur  Komplek Green Palm Estate Kelurahan Sidomulyo Kecamatan Gading Cempaka Kota Bengkulu, Kelompok masyarakat yang menjadi sasaran memberdayakan nya adalah pengurus karang taruna dan pengurus RT tersebut. Kata Kunci: Ketahanan Pangan, Budidaya Lele, Bangkitnya perekonomian.
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 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 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 Cornelia Nubatonis Damarsiwi , Eska Prima Monique 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 Eska Prima Monique Damarsiwi Evriani F.A, Raden Ajeng Flaura Fadila, Ayu Fadila, Mawar Febliansa, Rahman Febliansyah, M. Rahman Ferina, Zahrah Indah Ferza Dwianda Afrimarsa Fitrah, Muhammad Idza Al Fitri, Dwi Kusmita Fitriano, Yun Handayani, Sri Handayani, Tita 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 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 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 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 Restu Hidayah Ria Mariani Ria Mariani Riani, Gusti Rina Trisna Yanti Rinto Noviantoro, Rinto 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 Siti Hanila Sonalia Antama putri Sri Handayani Subagia, Nyoman Gede Subhi, Ramadan Sulisti Afriani Sulisti Afriani, Sulisti SURYANI, RENI Suswati Nasution Suwarni Suwarni Syahputra, M Iqbal Tamara, Agina Tambunan, Dennis Rydarto Tampati, Riko Tito Irawanto Tito Irwanto Tito Irwanto, Tito Tri Febrina Melinda utami, Dahlia Putri Vellya Agustin 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 Yesi Indian Ariska Yessy Indiana Ariska Yudi Irawan Abi Yun Fitriano Yun Fitriano Yuni Prawita Yusuf Wahyudi Zahrah Indah Ferina Zhafran, Alif Zoniarti Zoniarti