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An Analysis Of The Preparation Of Financial Statements Based On Accounting Standards For Micro, Small And Medium Entities At Meubel Asa Pratama Panorama Of Bengkulu City Neri Susanti; Sonalia Antama putri; Dewi Harwini
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 1 (2023): Juni
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i1.1189

Abstract

This study aims to find out whether the Meubel Asa Pratama Panorama Business had recorded financial reports in accordance with the 2018 Micro Small and Medium Entity Financial Accounting Standards. The financial accounting standards for micro, small and medium entities are standards that were made simple by the Indonesian Accounting Association in 2016 but came into effect on January 1, 2018. These standards are made in three forms of financial statements, namely statements of financial position, profit and loss and notes on financial statements that can be used by micro, small and medium enterprises. The Meubel Asa Pratama Panorama Business is engaged in the fignuture field which produces or produces various forms of wood carvings such as tables, chairs, cabinets etc. This business has been established since 1993 until now which is located at Jl. Merapi Ujung No.67 Rt.26 Rw.09 Panorama of Bengkulu City. Methods of analysis In this study using comparative descriptive method. Make a comparison between the financial statements of Asa Pratama Panorama of Bengkulu City with the 2018 Financial Accounting Standards for Micro, Small and Medium Entities financial statements which consist of statements of financial position, profit and loss and notes to financial statements. The results showed that the Meubel Asa Pratama Panorama Business in Bengkulu City had prepared or recorded an appropriate financial position report of around 61.1%, a profit and loss report of 26.6% and notes on financial statements of 0%, so a comparison between the financial statements of Asa Pratama Panorama of Bengkulu city with Financial Accounting Standards for Small and Medium Micro Entities of 2018 cannot be said to be appropriate.
An Analysis Of The Determination Of The Cost Of Production Based On Order At Yanto Mie Milling Business In Muara Bangkahulu Of Bengkulu City Elisabeth Sekar Ambar Pratiwi; Neri Susanti; Abdu Rahman
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 1 (2023): Juni
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i1.1190

Abstract

This study aims to find out the calculation of the cost of production based on orders placed by the Yanto Mie Milling Business and using job order costing in August 2022. The cost of production is a cost incurred to process or produce raw materials into goods ready for sale. In this study using the job order costing method where the cost of all production costs is collected for a particular product which can be separated from the identity of each product and the cost price is determined individually or the collection of production costs to determine production prices in businesses that produce products on an order basis. Yanto Mie Milling Business is engaged in culinary business or food sources. This business has been established since 2014 until now, which is located at Grand Kopri Housing Block A No. 88, Muara Bangkahulu, Bengkulu City. The analytical method in this study uses quantitative research. The results of the study show that there is a difference in the calculation of the cost of production carried out by the Yanto Mie Milling Business and that carried out by the author using job order costing. The calculation of the cost of goods carried out by the Yanto Mie Milling Business is Rp. 14,077,000, while the author uses job order costing of Rp. 14,867,000. The difference between the two calculations is Rp. 790,000. Because the Yanto Mie Milling Business still has a lot of costs that are not charged in the calculation of the cost of production, such as overhead costs that are not charged and non-production costs that are not charged. There is a difference in determining the selling price in this study, the difference is Rp. 1,518. The difference in the selling price was caused because the Yanto Mie Milling Business was not based on a percentage. That way the difference in profit/kg between the two calculations is IDR 1,365.
Analysis of Internal Control Systems for Merchandise Inventory in Minimizing Damage and Loss of Merchandise at the Indomaret Minimarket in Surabaya, Bengkulu City Andika Dwi Yudha Prasetya; Neri Susanti; Rinto Noviantoro
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 1 (2023): Juni
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i1.1217

Abstract

Accounting Information System. The formulation of the problem in this study is how the internal control system for merchandise inventory minimizes damage and loss of merchandise at the Indomaret Minimarket Surabaya Bengkulu City. The purpose of this study was to determine the internal control system for merchandise inventory at the Indomaret Minimarket Surabaya Bengkulu City. This type of research is descriptive research. The research method used is descriptive qualitative method. Data collection was carried out by means of interviews and documentation. Sources of data used primary data and secondary data. The results of this study are that the internal control system for merchandise inventory at the Indomaret Minimarket Surabaya Bengkulu City has not been implemented properly because there is still no warehouse function. Effective measures to minimize damage and loss of merchandise and maintain inventory levels have not been implemented properly.
Effect Of Reward And Punishment On Employee Performance Of PT. Revelation Of Septyan Bengkulu Rudi Afriansa; Neri Susanti; Rinto Noviantoro
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 1 (2023): Juni
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i1.1227

Abstract

Performance is a benchmark for employees in carrying out targeted tasks to be completed. Efforts to conduct performance appraisals are important by knowing the right performance measurements. The purpose of this study was to determine the effect of reward and punishment on the performance of employees of PT. Wahyu Septyan Bengkulu.The sample in this study was 60 employees of PT. Wahyu Septyan Bengkulu. The data was collected using a questionnaire and the analytical method used was multiple linear regression, determination test and hypothesis testing. The results showed that the regression value showed a positive influence between Reward and Punishment on employee performance at PT. Wahyu Septyan Bengkulu because the direction of the regression has a positive direction, namely Y = 9.920 + 0.316X1 + 0.455X2 + e. Reward has a significant effect on employee performance at PT. Wahyu Septyan Bengkulu, because the significant value of 0.007 is smaller than 0.05. This means that the increasing attention to employee rewards will increase the performance of employees of PT. Wahyu Septyan Bengkulu. Punishment has a significant effect on employee performance at PT. Wahyu Septyan Bengkulu because the significant value of 0.000 is smaller than 0.05. This illustrates that the more the employee's Punishment is improved, the performance will also increase. Reward and Punishment have a significant effect together on employee performance at PT. Wahyu Septyan Bengkulu, thus the initial hypothesis proposed is proven (Ha is accepted). That is, there is a significant influence between Reward and Punishment on performance together. The coefficient of determination of R square is 49.8% while the rest (100-49.8% = 50.2%) is influenced by other causal factors not examined in this study.
Factors Affecting Consumer Decisions In Purchasing Oppo Handphones In The City Of Manna Bengkulu Selatan Lorenza Aprilia; Neri Susanti; Yudi Irawan Abi
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 1 (2023): Juni
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i1.1290

Abstract

The purpose of this research was to determine the factors that influence consumer decisions in purchasing oppo cellphones in the city of Manna, South Bengkulu. Methods of data collection is done by distributing questionnaires. While the analytical methods in this study are validity test, reliability test, multiple linear regression and hypothesis testing. The results of linear regression calculations show Y = 6.776 + 0.388X1 + 0.402X2. These results describe a positive regression direction, this means that there is a positive or significant influence between word of mouth (X1) and lifestyle (X2) on purchasing decisions (Y). The coefficient of determination is 0.664 or 66%, this indicates that the dependent variable (purchasing decision) can be explained by the independent variables (word of mouth and lifestyle) influencing purchasing decisions by 66%, while the remaining 34% purchasing decisions are influenced by other variables that are not included in this research model. From the F test obtained a significance value of 0.000 <0.05, which indicates that together X1 (Word of mouth), and X2 (Lifestyle), have a simultaneous significant influence on Purchase Decision (Y). Meanwhile, word of mouth partially influences the decision to buy oppo cellphones with a probability value (Sig) 0.014 <0.05, lifestyle influences purchasing decisions for oppo cellphones with a probability value (Sig) 0.006 <0.05.
The Influence Of Service Quality And Company’s Image On Customer Satisfaction At Bank Muamalat Bengkulu Erenherlika Erenherlika; Neri Susanti; Zoniarti Zoniarti
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i2.1481

Abstract

The aim of this research is to determine the influence of service quality and company’s image on customer satisfaction at Bank Muamalat Bengkulu Branch. The sample in this research was 100 customers who made transactions at Bank Muamalat Bengkulu Branch. The sampling technique is an accidental sampling technique for collecting data using a questionnaire and the analysis method used is multiple linear regression, classical assumption testing and hypothesis testing. Based on the results of multiple linear regression research, it shows that Y=14.005+2.522X1+5.333X2+2.683. The research results show that the variable Service Quality (X1) shows tcount 2.522 > ttable 1.660 and is significant 0.013 < 0.05, so the hypothesis results Ha are accepted and Ho is rejected, meaning that Service Quality (X2) has a positive and significant effect on Customer Satisfaction (Y). The variable Company Image (X2) shows tcount 5.333 > ttable 1.660 and is significant 0.000 < 0.05, so the results of the hypothesis Ha are accepted and Ho is rejected, meaning that Company’s Image (X2) has a positive and significant effect on Customer Satisfaction (Y). The results of simultaneous hypothesis calculations show a significant value of 0.000 < 0.05, meaning that together, X1 (Service Quality) has a positive and significant influence on Customer Satisfaction (Y) and X2 has a positive and significant influence on Customer Satisfaction (Y)
Analysis Of The Budget Realization Report (Lra) At The Sub-District Office Of Seberang Musi Kepahiang District Nella Indra Dewi Sijabat; Neri Susanti; Nenden Restu Hidayah
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i2.1482

Abstract

The purpose of the study was to analyze the level of effectiveness of PAD revenue and the efficiency of the Budget Realization Report (LRA) expenditure budget in financial performance in 2021-2022 at the Head Office of Seberang Musi Sub-District, Kepahiang Regency. This type of research uses quantitative data and qualitative data, the operationalization of research uses ratio variables in analyzing the Budget Realization Report at the Head Office of Seberang Musi Sub-District, Kepahiang Regency, there are two ratios, namely the effectiveness ratio and the efficiency ratio. The method used is descriptive quantitative using effectiveness and efficiency ratios. The results of the research conducted show that the performance of PAD revenue is ineffective with a percentage, namely in 2021 of 0% and in 2022 of 0% and the Expenditure Budget is less efficient with a percentage in 2021 of 98.32% and in 2022 of 94.46.
Analysis Of The Implementation Of The Responsibility Accounting System In The Ilir Talo Sub-District Seluma District Aldino Erinsyah Putra; Neri Susanti; Kamelia Astuty
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i2.1492

Abstract

The purpose of this research is to determine the implementation of the accountability accounting system at the Ilir Talo sub-district office, Seluma Regency. This research was conducted using a descriptive approach. The research location is one of the sub-district offices in Seluma Regency. Data collection techniques were carried out using observation, interviews, documentation. The results of the research show that the Ilir Talo Subdistrict Office has not implemented responsibility accounting that is in accordance with Mulyadi's responsibility accounting due to a lack of understanding of responsibility accounting, there are only a few items that are appropriate.
The Influence Of Work Environment And Compensation On Employees’ Retention At PT. Cemindo Gemilang Bengkulu City Ifan Caesar Ramadhan; Neri Susanti; Nirta Vera Yustanti
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i2.1500

Abstract

The aim of the research is to find out the influence of the work environment and compensation on employee retention at PT. Cemindo Gemilang Bengkulu City. This type of research is correlational, namely research to determine the influence and level of influence between two or more variables without any attempt to influence these variables. The sample in this study used a total sampling technique, where the entire population was sampled, amounting to 42 people. Based on the research results, there is an influence of the work environment (X1) on employee retention (Y) of PT. Chemindo Gemilang with a tsig value < α (0.001 ttable (2.571> 1.68195), thus Ho is rejected and Ha is accepted. From the significance value obtained, variable X1 has a negative effect on employee retention (Y). There is an influence of compensation (X2) on employee retention (Y) of PT. Chemindo Gemilang with a tsig value < α (0.004 ttable (2.571> 1.68195), thus Ho is rejected and Ha is accepted. From the significance value obtained, the variable X2 has a negative effect on employee retention (Y). The value of Fsig < α 0.05 and Fcount > F table (16.373>2.83) so it can be concluded that together the independent variables have a negative effect on the dependent variable
Analysis Of The Efficiency And Effectiveness Of Village Budget Management In Temiang Village, Pagar Jati Regency, Central Bengkulu District Aprilia Azari; Neri Susanti; Tito Irwanto
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i2.1523

Abstract

This research aims to analyze the level of efficiency and effectiveness of village fund budget management in Temiang village, Pagar Jati District, Central Bengkulu Regency, whether it is used efficiently in Temiang village and whether it is effective, and to find out what the level of efficiency and effectiveness of village fund budget management is.The results of the research show that budget and village management in Temiang Village, Pagar Jati District, Central Bengkulu Regency is less efficient and less effective.
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