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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.
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.
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 Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v1i1.59

Abstract

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 Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v1i2.204

Abstract

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 Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v1i2.306

Abstract

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.
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.
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 Agus Prasetyo Ahmad Soleh Ahmad Soleh Aji Sudarsono Aji Sudarsono Akbar Akbar Aldino Erinsyah Putra Alfajar, Muhammad Imam Ali Imran Alita Riri Alpino, Shendi Putra Ananda, Dea Try Anderstar , Tomi Andika Dwi Yudha Prasetya Andreas, Rocky Andriyani Prawitasari 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 Cemas Astiana 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 Eva Listeriany Evi Febriani 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 Gita Rafika Rahma 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 Ilham Aidil Saputra Imron Imron Indra Gunawan Irlis Suanto Iskandar, Ghovinda Kumala Iswi Dana Utama Putra Iswidana Utama Putra Jahda, Amila Tarina Jezi Mariani Kadri Kadri Kadri, Kadri Kamelia Astuti Kamelia Astuty Kaulan Kaulan Khaidir - Khaidir -, Khaidir Khoirul Anwar Kimas Kurniawan Kresnawati Kresnawati Kresnawati, Kresnawati Kristiani, Widarti Kuljanah, Julia Mita Lena Elfianty Leoni Terry Lesi Dwiantini Lesmana, Rendy lestari, winda Listeriani, Eva Liza Yulianti Lola Vitaloka Lorenza Aprilia Lydia Gustina Putri 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 Meta Riana Midas, Faisal Mimi Kurnia Ningsih Mirta Wijaya Misparleni Misparleni Muhammad Muhammad Rahman Febliansyah Mulyadi, Singgi Mursana Nabila, Melane Neysha Nabilla Dwi Sakina 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 Nuri Yantari 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 Prezi Tiananda 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 Rengga Martika Reni Suryani Restu Hidayah Ria Mariani Ria Mariani Riani, Gusti Rifah Aulia Rina Trisna Yanti Rinto Noviantoro, Rinto Rivaldo Dwi Ardiansyah 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 Sindi Triani Siti Hanila Siti Hanila Sonalia Antama putri Sri Handayani Subagia, Nyoman Gede Subhi, Ramadan Suiska Minarti Sulisti Afriani Sulisti Afriani, Sulisti Suradilaga, Nanda SURYANI, RENI Suswati Nasution Suwarni Suwarni Syahputra, M Iqbal Tamara, Agina Tambunan, Dennis Rydarto Tampati, Riko Tharisa Qhumayira Tito Irawanto Tito Irwanto 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 Yanti , Rina Trisna Yanti, Rina Trisna Yanto Efendi YANTO YANTO Yella Cantika Yessy Indiana Ariska Yodista Yodista Yudi Irawan Abi Yun Fitriano Yun Fitriano Yuni Prawita Yusuf Wahyudi Zahrah Indah Ferina Zahrah Indah Ferina Zhafran, Alif Zoniarti Zoniarti