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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi JIMAKUKERTA Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Dinal Eka Pertiwi
Department Of Accounting, Faculty Of Economic, Universitas Muhammadiyah Bengkulu
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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PENGARUH TINGKAT PENDIDIKAN FORMAL, PENGALAMAN KERJA, TINGKAT KUALIFIKASI PROFESI DAN COUNTINUING PROFESSION DEVELOPMENT TERHADAP KUALITAS AUDIT DI INSPEKTORAT PROVINSI BENGKULU Ilham Reza Tuwlah; Dinal Eka Pertiwi; Diah Khairiyah
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 1 (2024): Edisi Juni 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i1.6272

Abstract

This research aims to find out how the level of formal education, work experience, level of professional qualifications and counting professional development affect audit quality at the Bengkulu Province Inspectorate. The problem discussed in this thesis is the quality of audits at the Bengkulu Province Inspectorate. The population of this research is the auditors of the Bengkulu Province Inspectorate which consists of 95 auditors in the Bengkulu Province Inspectorate. The sample used in this research was all of the population, namely 95 Bengkulu Province Inspectorate auditors. The research method used is descriptive qualitative. The data collection method uses a questionnaire using multiple linear regression analysis. The results of this research show that, (1) the level of formal education has an effect on audit quality, (2) work experience has an effect on audit quality, (3) the level of professional qualifications has no effect on audit quality, (4) continuous professional development has an effect on audit quality, ( 5) level of formal education, work experience, level of professional qualifications, and continuous professional development together influence audit quality. Keywords: Formal Education Level, Work Experience, Professional Qualification Level, Continuous Professional Development, Audit Quality
The Effect Of Accounting Knowledge And Business Scale On The Preparation Of SAK EMKM Financial Statements (Empirical Study of MSMEs in Kota Manna District of South Bengkulu Regency) Andri Adriansyah; Ahmad Sumarlan; Nensi Yuniarti. Zs; Dinal Eka Pertiwi
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1264

Abstract

One of efforts to improve the performance and sustainability of MSMEs is to improve the understanding of MSME owners on an understanding of accounting. It can assist MSME actors in properly recording, so that business profits can be correctly identified and their management and accountability can be properly accounted. The purpose of this study is to obtain evidence about the effect of accounting knowledge and bussines scale on the preparation of SAK EMKM financial statements for MSMEs in kota Manna district of South Bengkulu Regency. This research technique was quantitative descriptive type. The data was collected by using the observation, questionnaires and documentation. The methods of data analysis used were the descriptive data analysis and multiple regression analysis with α 0.05. The results of this study indicate that partially the accounting knowledge has a positive and significant effect on the preparation of SAK EMKM financial statements, while the business scale does not have a significant effect on the preparation of SAK EMKM financial statements. There is simultaneously the effect of the accounting knowledge and the business scale on the preparation of SAK EMKM financial reports. Keywords: Knowledge of Accounting, Business Scale, SAK EMKM, Financial Statements
The Effect Of Increasing Price And Scarcity Of Fuel (BBM) On Fisherman's Income In New Ketapang Village Semidang Alas Maras District Seluma District Desi Fitria; Ezi Surya Pratama; Nensi Yuniarti Zs; Dinal Eka Pertiwi; Hernadianto Hernadianto
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1315

Abstract

This study aims to examine the effect of rising prices and scarcity of fuel oil (BBM) on fishermen's income in Ketapang Baru Village, Semidang Alas Maras District, Seluma Regency. The population in this study consisted of 60 fishermen, the research sample was 60 fishermen by taking the entire population. The type of research conducted in this research is descriptive quantitative research.The data used in this research is quantitative data. Where is the use of secondary data in the form of questionnaires that are distributed to fishermen. The data is processed using the SPSS application, namely software that functions to analyze data, perform statistical calculations both for statistics with basic windows.By using the f test analysis technique, the variables increasing the price of fuel oil (XI), scarcity of fuel oil (X2), simultaneously (simultaneously) affect fishermen's income (Y). This is shown by the results of the f' test that the significance value is 0.000. This significance value is less than 0.05. This means that there is a significant effect of rising fuel prices (XI) and fuel scarcity (X2) on fishermen's income (Y.
DO VAT INCREASES AND DIGITAL MARKETING AFFECT GEN Z PURCHASE DECISIONS? THE MODERATING EFFECT OF E-COMMERCE TRANSACTIONS Nensi Yuniarti. Zs; Inda Tri Rahayu; Furqonti Ranidiah; Dinal Eka Pertiwi
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 2 (2026): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jam-ekis.v9i2.8916

Abstract

In the digital era, consumer behavior—especially among Generation Z—has changed significantly due to easy access to information and online shopping. This generation is technologically literate, values experiences, is socially aware, and is influenced by peers and influencers. This study aims to analyze the effects of value-added tax (VAT) increases and digital marketing on Generation Z’s purchasing decisions, with e-commerce transactions serving as a moderating variable. The research employs a quantitative approach, collecting primary data  through an online questionnaire from 294 students of the Faculty of Economics and Business at Universitas Muhammadiyah Bengkulu. Participants were selected using the Slovin formula from a population of 1,108 students. Data were analyzed using SmartPLS 4. The results indicate that VAT increases have no significant effect on purchasing decisions (t = 1.816; p = 0.069), whereas digital marketing has a significant effect (t = 2.894; p = 0.004). Additionally, e-commerce transactions do not moderate the effects of VAT increases (t = 0.324; p = 0.746) or digital marketing (t = 0.858; p = 0.391) on purchasing decisions.
THE EFFECT OF TAX PLANNING AND TAX BURDEN ON EQUITY IN BANKING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2021-2023 Ahmad Junaidi; Ummul Khair; Dinal Eka Pertiwi; Tiara Nopita Lestari
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 2 (2026): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jam-ekis.v9i2.9025

Abstract

Taxes are mandatory contributions from citizens to the state that are enforced by law and used to finance state expenditures for the public interest and welfare of society. Taxes are a major source of state revenue that is important for national development. This study aims to analyze the impact of tax planning and tax burden on equity in banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The research method used is quantitative with secondary data obtained from various published sources. A sample of 29 companies was selected from a population of 47 using purposive sampling, and analyzed using SPSS version 26. The results show that tax planning does not have a significant effect on equity, as seen from the p-value of 0.691 and the path coefficient value of -0.399, which is negative. Tax burden has a positive and significant effect on motorized equity, as seen from the p-value of 0.005 and the path coefficient value of 2.927, which is positive. Tax planning and tax burden have a positive and significant combined effect on equity, as indicated by a p-value of 0.015 and a path coefficient of 4.437, which is positive
PENGARUH PENERAPAN FINTECH DAN INKLUSI KEUANGAN TERHADAP KEBERLANJUTAN UMKM KOTA BENGKULU Ana Nur Lestari; Desi Fitria; Rina yuniarti; Dinal Eka Pertiwi
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the impact of financial technology (fintech) implementation and financial inclusion on the sustainability of micro, small, and medium enterprises (MSMEs) in Bengkulu City. The research method used a quantitative approach, with primary data obtained through questionnaires distributed to 75 MSMEs operating in the culinary sector in Bengkulu City. The data analysis technique used multiple linear regression with the help of SPSS. The results indicate that partially, fintech implementation has no significant effect on MSME sustainability, while financial inclusion has a positive and significant effect on MSME sustainability. Simultaneously, fintech implementation and financial inclusion have a significant effect on MSME sustainability. The conclusion of this study indicates that financial inclusion plays a crucial role in supporting MSME sustainability, while fintech implementation has not yet significantly impacted MSME business sustainability in Bengkulu City. Keywords: Fintech, Financial Inclusion, MSME Sustainability, Msmes
ANALISIS VALUE FOR MONEY DALAM PENGUKURAN KINERJA ANGGARAN PADA DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KABUPATEN EMPAT LAWANG Nada Melinda; Dinal Eka Pertiwi; Nensi Yuniarti Zs; Furqonti Ranidiah
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the budget performance of the Public Works and Spatial Planning (PUPR) Department of Empat Lawang Regency using the Value for Money approach reviewed from the economic, efficiency, and effectiveness aspects. The research method used is a descriptive method with a qualitative approach using secondary data sourced from the Budget Realization Report (LRA) and the Physical and Financial Realization Report of the PUPR Department of Empat Lawang Regency for the 2022–2024 Fiscal Year. Data collection techniques were carried out through documentation and literature studies, while data analysis used Value for Money measurements based on economic, efficiency, and effectiveness ratios. The results of the study indicate that from an economic aspect, budget performance is in the economic category during the 2022–2024 period with ratios of 105.54%, 200.63%, and 168.43%, respectively. From the efficiency aspect, budget performance shows a very efficient category in 2022 (84.22%), efficient in 2023 (91.26%), but becomes inefficient in 2024 (129.40%) due to budget refocusing. Meanwhile, from the effectiveness aspect, budget performance is in the fairly effective category for three consecutive years with a ratio of 98.82%, 89.37%, and 87.12%, although experiencing a downward trend every year. The conclusion of this study shows that the budget performance of the PUPR Office of Empat Lawang Regency has generally met the Value for Money principle, especially in the economic and effectiveness aspects, but the efficiency aspect still needs to be improved so that budget management can produce more optimal performance and provide greater benefits to the community. Keywords: Budget, Effectiveness, Efficiency, Financial Performance, Value for Money
PENGARUH KINERJA KEUANGAN PERUSAHAAN TERHADAP HARGA SAHAM Dinal Eka Pertiwi; Anjellita Anjellita
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the effect of company financial performance proxied by Return On Assets (ROA) and Earning Per Share (EPS) on stock prices in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange for the period 2019–2023. The research method used is a quantitative method with a causality approach, using secondary data obtained from company financial reports, with a purposive sampling technique and a sample size of 65 observations, and analyzed using multiple linear regression. The results of the study indicate that partially ROA and EPS have a significant effect on stock prices, and simultaneously ROA and EPS also have a significant effect on stock prices in food and beverage subsector manufacturing companies. The conclusion of this study shows that company financial performance reflected through the efficiency of asset use and the ability to generate earnings per share is an important factor that influences stock price movements, so it can be used as a consideration for investors in making investment decisions. Keywords: Stock Price; Return on Assets; Earnings Per Share; Financial Performance; Capital Market
PENGARUH KEBIJAKAN PENGELOLAAN ASET DAN AKUNTABILITAS TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN EMPAT LAWANG Weni Herlianti; Nensi Yuniarti. Zs; Furqonti Ranidiah; Dinal Eka Pertiwi
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the influence of asset management and accountability policies on the quality of financial reports of the Empat Lawang Regency Government. The research method used is a quantitative method using primary data obtained through questionnaires distributed to 53 Empat Lawang Regency Government employees involved in asset management and financial report preparation. Data analysis techniques include validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, coefficient of determination, and hypothesis testing (t-test and F-test). The results show that asset management policies have a positive and significant effect on financial report quality, while accountability has a positive effect on financial report quality. Simultaneously, asset management and accountability policies have a significant effect on financial report quality with a coefficient of determination (R²) of 0.778, indicating that 77.8% of the variation in financial report quality can be explained by these two variables, while the remaining 22.2% is influenced by other factors outside the study. The conclusion of this study is that the implementation of good asset management policies and increased accountability can improve the quality of financial reports of the Empat Lawang Regency Government. Keywords: Accountability, Asset Management Policy, Financial Report Quality, Local Government
PENINGKATAN LITERASI PERPAJAKAN MELALUI PELATIHAN DAN PENDAMPINGAN PERHITUNGAN SERTA PELAPORAN PAJAK PENGHASILAN BAGI GURU SMP ISLAM AL AZHAR 52 KOTA BENGKULU Mardhiyah Dwi Dwi Ilhami; Dinal Eka Pertiwi; Amir Mukadar
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 4 No. 4 (2026): Agustus
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v4i4.4272

Abstract

Rendahnya literasi perpajakan menjadi salah satu kendala yang dihadapi guru dalam memahami hak dan kewajiban sebagai wajib pajak. Berdasarkan hasil identifikasi kebutuhan, guru SMP Islam Al Azhar 52 Kota Bengkulu masih memiliki keterbatasan dalam memahami ketentuan Pajak Penghasilan (PPh) Orang Pribadi dan Pajak Badan, khususnya terkait perhitungan pajak, objek dan subjek pajak, serta tata cara pelaporan Surat Pemberitahuan (SPT) Tahunan. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan literasi perpajakan melalui sosialisasi, pelatihan, dan pendampingan yang dilaksanakan kepada 15 orang guru sebagai mitra kegiatan di SMP Islam Al Azhar 52 Kota Bengkulu. Metode yang digunakan meliputi identifikasi kebutuhan, penyampaian materi secara interaktif, diskusi, simulasi perhitungan pajak, pendampingan pelaporan SPT, serta evaluasi menggunakan pre-test dan post-test. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta yang ditunjukkan oleh kenaikan nilai rata-rata dari 58,67 pada pre-test menjadi 87,33 pada post-test, dengan nilai Normalized Gain (N-Gain) sebesar 0,69 yang termasuk kategori sedang menuju tinggi. Pembahasan menunjukkan bahwa pendekatan partisipatif yang dipadukan dengan praktik langsung mampu meningkatkan pengetahuan, keterampilan, dan kepercayaan diri guru dalam menghitung serta melaporkan kewajiban perpajakan. Dampak kegiatan tidak hanya meningkatkan kompetensi individu guru, tetapi juga memperkuat kesadaran akan pentingnya kepatuhan perpajakan serta mendukung terciptanya budaya sadar pajak di lingkungan sekolah yang berpotensi ditransfer kepada peserta didik dan masyarakat secara berkelanjutan.  
Co-Authors Aan Zulyanto, Aan Adi Bambang Permadi Ahmad Junaidi Ana Nur Lestari Andri Adriansyah Anjellita Anjellita Budi Astuti Desi Fitri Diah Khairiyah Dodi Irawan Ezi Surya pratama Febby Fitri Rahma Sari Hernadianto, Hernadianto Ilham Reza Tuwlah Inda Tri Rahayu Isma Nurangraini Kiki Permata Sari Mardhiyah Dwi Dwi Ilhami Marini Mella Anggita Putri Mukadar, Amir Nada Melinda Nensi Yuniarti. Zs Nensi Yuniati ZS Rachmad Dody Ariesna Rani Rani Ranidiah, Furqonti Rina Yuniarti, Rina Septina Lisdayanti Setiorini, Hesti Shelly Risky Belyani Sumarlan, Ahmad Theo Alanthre Kevin Tiara Nopita Lestari Tio Anggara Ummul Khair Wahidatul Aini Weni Herlianti Yusmaniarti