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Analysis of the Presentation of Financial Statements of a Non-Profit Organization (Case Study of Independent Private Foundation Orphanage Bengkulu City) Neri Susanti; Rinto Noviantoro; Anggini Anggini
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.4383

Abstract

The characteristics of non-profit organizations are different from business organizations. The fundamental difference lies in the way the organization obtains the resources needed to carry out its various operating activities. non-profit organizations obtain resources from donations from other contributing members who do not expect anything in return from the organization while business organizations obtain resources from the capital of owners or investors who expect a return on any profits earned by the organization.This study aims to analyze the presentation of financial statements of non-profit organizations (a case study of the Bengkulu city independent private foundation orphanage). The purpose of this study was to determine the suitability of the application of ISAK 35 concerning financial statements of non-profit organizations in achieving transparency and accountability at the orphanage of the private foundation mandiri Bengkulu city. The data analysis used is descriptive comparative, which is a research method that compares a theory that applies to events that occur in the field.The results of this study indicate that the Bengkulu city independent private foundation orphanage in general has not made financial reports in accordance with ISAK 35, but in the financial statements made by the independent private foundation orphanage has implemented ISAK 35 even though it is only 55.55%, while for transparency and accountability as a whole the orphanage has been transparent and accountable, in its financial statements.
Pengaruh Proses Rekrutmen Dan Seleksi Terhadap Kinerja Karyawan Pada PT. Thamrin Brothers Kaur M. Ramandika Okta; Neri Susanti; Abdul Rahman
Jurnal Fokus Manajemen Vol 3 No 2 (2023): November
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v3i2.4704

Abstract

In the current era of globalization, companies are required to be able to compete with other companies. Currently the human resource element is considered very important for the company. The succes of an organization in achieving its goals is strongly influeced by the performance of its employess. The purpose of this study was to determine the effect of the recruitment and selection process on employee performance at PT. Thamrin Brothers Kaur. The sample in this study were 32 employees of PT. Thamrin Brothers Kaur. Sampling method by census. Data collection techniques using a questionnaire. The analytical method used is multiple regression analysis, determination test, hypothesis test t and f, classic assumption test. The result of the regression equation are Y = 5.529 + 0.319X1 + 0.631X2 meaning that the recruitment and selection process has a positive and significant influence on employee performance at PT. Thamrin Brothers Kaur. This illustrates that if the recruitment and selection variables increase, employee performance will also increase.
Pendampingan Penyusunan Kartu Persediaan Bahan Baku Usaha UMKM Pabrik Tempe Bapak Ahmad Ramadhans Menggunakan Metode FIFO Perpetual Neri Susanti; Nora Putri Fadila; Desi Ismawati; Eli Novita Sari; Ramadan Subhi
Jurnal Dehasen Untuk Negeri Vol 3 No 1 (2024): Januari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdun.v3i1.5554

Abstract

Preparation of financial reports is one of the important things for a business especially UMKM business. But at the moment there are still lots of UMKM businesses that haven't been able to make financial reports properly and correctly. There are several factors that cause these MSME businesses to not make financial reports properly and correctly, one of which is their ignorance of accounting knowledge and they don't know where to start to make this good and correct financial report. Mr. Ahmad Ramadhans' Tempe factory is a business, UMKM factory, home-made tempeh by producing every day. Mr. Ahmad's tempeh factory is in the city of Bengkulu, but hasn't made financial reports properly and correctly. Therefore, we The Lecturer Service Team and Unived student accounting team provide training on making simple financial reports especially to record income and expenses which will produce a profit and loss report for the tempe factory Mr. Ahmad Ramadhans uses the FIFO Perpetual method where this method is in accordance with the tempe production of Mr. Ahmad, who produce and sell directly every day. The results of this service are very helpful for the owner of the tempe factory, Mr. Ahmad Ramadhans, in recording incoming and outgoing cash and knowing profit and loss properly and correctly.
Analisis Penyajian Penyusunan Laporan Keuangan Pada Kejaksaan Tinggi Bengkulu Tahun 2022 Khoirul Anwar; Neri Susanti; Nenden Restu Hidayah
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 1 (2024): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i1.5537

Abstract

Each Government Agency Work Unit carries out accounting for economic transactions that occur within the managed budget, to produce financial reports that provide information that is accurate, relevant, and can be understood by stakeholders, such as the general public, financial institutions, and other stakeholders, with implement the principles that must be applied in presenting government financial reports, such as the principle of compliance, the principle of exact amount, the principle of consistency, and the principle of full disclosure, guided by Government Accounting Standards. This study aims to analyze the conformity of financial reports at Bengkulu District Prosecutor's Office with Government Accounting Standards Number 71 of 2010. Collecting data regarding the presentation of reports using descriptive comparatives in the form of case studies at Bengkulu District Prosecutor's Office. Writing uses interview techniques and documentation techniques to collect the necessary data. The results of the research show that Bengkulu District Prosecutor's Office. for Fiscal Year 2022 has carried out the process of presenting financial reports in accordance with Government Accounting Standards Number 71 of 2010 and has been presented and used by financial report user groups in decision making. This research is expected to have an important impact on the Bengkulu District Prosecutor's Office in improving the presentation of financial reports.
Income tax article 23 in PT Pubagot Jaya Abadi Bengkulu City Herlin; Sulisti Afriani; Rina Trisna Yanti; Rinto Noviantoro; Neri Susanti
Central Community Development Journal Vol. 1 No. 1 (2021): First Edition
Publisher : Privietlab

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

Abstract

Tax is a mandatory contribution given by people to state, one of which is income tax PPh 23. It is a good thing if the taxpayer pays his taxes on time. In this service activity the implementation of service is carried out with the aim of understanding company owners and employees in charge of taxation in carrying out PPh 23 reporting. The methods used in this service include the tutorial method, question and answer and discussion and lectures methods. The results of this stuy are he achievement of understanding of the owners and employees in change of taxation of PPh 23.
PELATIHAN PEMASARAN ONLINE MELALUI MARKETPLACE SERTA SOSIALISASI ASPEK HUKUM BAGI PELAKU USAHA ES KRIM PADA SMK DANGAU DATUK KOTA BENGKULU Yesi Indian Ariska; Sri Handayani; Neri Susanti; Lena Elfianty; Erpan Syahputra
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 5, No 1 (2023): BUDIMAS : VOL. 5, NO.1, 2023
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v5i1.8827

Abstract

Kegiatan pengabdian kepada masyarakat (PKM) ini bekerjasama dengan SMK Dangau Datuk Kota Bengkulu yang mempunyai bermacam usaha akantetapi dalam hal ini Tim PkM memilih usaha Eskrim untuk dijadikan mitra. Kurangnya pemahaman tentang aspek hukum dalam bertransaski secara online serta ketidaktahuan mitra dan peserta dalam membuat dan mengoperasikan toko online pada Marketplace. Dengan permasalahan tersebut, solusi yang ditawarkan yakni melakukan sosialisasi dan pelatihan pembuatan akun media sosial Marketplace. Adapun metode dalam kegiatan PkM ini diawali dengan tahap persiapan, tahap pelaksanaan dan tahap pelaporan yang direncanakan dalam jangka waktu 6 bulan selesai. Hasil dan luaran dari kegiatan PkM ini adalah mitra telah memahami mengenai sistem pemasaran bisnis online dan dapat mengetahui mengenai aspek hukum apa yang boleh dan tidak boleh dalam dunia bisnis online, serta dengan adanya pelatihan pembuatan akun media sosial untuk marketplace pelaku usaha/mitra dapat mengoperasikan dan dimanfaatkan dalam kegiatan usahanya. Kata Kunci: Pemasaran Bisnis Online Marketplace, Aspek Hukum
Pengaruh Akuntabilitas dan Transparansi Terhadap Kualitas Pelayanan Publik: Studi Kantor Badan Pengelolaan Keuangan Daerah Provinsi Bengkulu Darlena, Darlena; Susanti, Neri; Noviantoro, Rinto
Jurnal Bisnis Mahasiswa Vol 1 No 1 (2021): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (154.634 KB) | DOI: 10.60036/jbm.v1i1.2

Abstract

Penelitian ini bertujuan untuk: mengetahui pengaruh akuntabilitas publik terhadap kualitas pelayanan, untuk mengetahui pengaruh transparansi publik terhadap kualitas pelayanan publik, untuk mengetahui pengaruh akuntabilitas publik dan transparansi publik terhadap kualitas pelayanan publik di Kantor Badan Pengelolaan Keuangan Daerah Provinsi Bengkulu. Sampel dalam penelitian ini adalah 90 orang responden.  Metode yang digunakan dalam pengambilan data untuk penelitian ini adalah kuesioner. Adapun metode analisis data pada penelitian ini adalah uji asumsi klasik, uji hipotesis. Berdasarkan hasil penelitian ini disimpulkan bahwa persamaan garis regresi sebagai berikut: Y= 31,901+ 0,579 (X1) + 0,296 (X2) maka a Terdapat pengaruh akuntabilitas (X1) terhadap kualitas pelayanan publik (Y) berdasarkan hasil uji tsig untuk variabel akuntabilitas (X1) adalah sebesar 0,021 nilai hitung tersebut tersebut jika di bandingkan dengan nilai α 0,05 dengan tingkat signifikan 0.021<5%. b. Terdapat pengaruh transparasi (X2) terhadap kualitas pelayanan publik (Y) berdasarkan hasil uji thitung untuk variabel transparasi (X2) adalah sebesar 1,589 nilai thitung tersebut jika di bandingkan dengan ttabel sebesar 1.6991. karena thitung<ttabel (1,589<1.6991) dengan tingkat segnifikan 0.023>5% maka Ha ditolak dan Ho diterima artinya pengaruh transparasi (X2) terhadap kualitas pelayanan publik (Y). c. Dari hasil perhitungan dengan menggunakan SPSS terlihat pada tabel yang diperoleh besarnya Fhitung adalah 7,894 sedangkan nilai Ftabel digunakan taraf signifikan 5% dengan df=n k-1=32-3-1=28, sehingga diperoleh hasil Ftabel sebesar 2.95 karena Fhitung>Ftabel (7,894>2.95) maka Ha diterima dan Ho ditolak artinya berpengaruh signifikan dari variabel akuntabilitas (X1), transparasi (X2) secara bersama-sama atau simultan terhadap kualitas pelayanan publik (Y).
Sosialisasi Bahaya Gadget (Handphone) Bagi Anak-Anak Di Desa Air Petai Kecamatan Sukaraja Kabupaten Seluma, Bengkulu Devi, Made Tiara; Anggriani, Ida; Susanti, Neri; Febliansa, Rahman; Indriasari, Nia
Jurnal Dehasen Mengabdi Vol 3 No 2 (2024): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdm.v3i2.6557

Abstract

The use of information and communication technology in the world of education today is growing, one of them is the gadget (phone). Gadgets (phone) is one of the forms of information technology and communication that is constantly evolving from time to time. Excessive use of gadgets (mobiles) in children can have a negative impact on the growing children of primary school age, it does not exclude the possibility that will cause children to become personal closure due to the lack of social interaction. However, on the other hand, the use of information and communication technology is very beneficial for learning activities. In this case, it is necessary to have sufficient knowledge of the technology and how it is applied in everyday life. In this case, parental supervision is essential, because elementary school children usually have a high level of curiosity for new things.
Inovasi Pengolahan Daun Jambu Biji: Pelatihan Dan Pemberdayaan Ekonomi Masyarakat Hartati, Yeni; Alfajar, Muhammad Imam; Fitrah, Muhammad Idza Al; Susanti, Neri; Putri, Lidya Gustina
Jurnal Dehasen Mengabdi Vol 3 No 2 (2024): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdm.v3i2.6719

Abstract

This research aims to utilize guava leaves, which are rich in bioactive compounds, in making tea as a strategy for economic empowerment of communities in Bengkulu Province. This program involves direct community training in planning, production, and marketing of guava leaf tea. The research sample consisted of residents from five villages in Bengkulu Province, namely Cawang Lama Village, Batu Kalung, Pondok Kelapa, Tanjung Agung, and Air Cool, including around 350 participants who were actively involved in the training. This program integrates material selection, processing, packaging and product innovation. The results show that people not only gain new knowledge and skills but also open up economic opportunities through selling tea products that meet SNI standards. The novelty of this research lies in the development of a guava leaf tea product that is traditionally underutilized, offering sustainable economic and health opportunities for rural communities. This program successfully utilizes local natural resources to create high value-added products that offer significant health benefits and economic potential.
Sosialisasi Peningkatan Kesadaran Dan Kepatuhan Pajak Kendaraan Di UPTD PPD Seluma Fitri, Dwi Kusmita; Susanti, Neri; Anggriani, Ida; Fitriano, Yun
Jurnal Dehasen Mengabdi Vol 3 No 2 (2024): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdm.v3i2.6741

Abstract

The vehicle tax awareness campaign at UPTD PPD Kabupaten Seluma aims to increase public awareness and compliance in paying vehicle taxes. The methods used include direct counseling sessions, leaflet distribution, and pre-post campaign surveys. The results show a significant increase in public understanding and awareness of the importance of paying vehicle taxes. Active community participation and positive responses to the presented materials confirm the effectiveness of the campaign. Recommendations include the need for continuous and intensified campaigns, the use of more engaging educational media, participatory approaches, optimization of social media, and strengthening cooperation with related agencies. Thus, it is expected that increased public awareness and compliance can support regional revenue growth and contribute to community development and welfare.
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