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Keterkaitan Akuntabilitas, Motivasi, Pendidikan terhadap Kinerja Dengan Komitmen Organisasi sebagai Variabel Mediasi (Studi pada Pengelolaan Keuangan di SKPD Provinsi Bengkulu) Kamelia Astuty; Rini Indriani; Nila Aprilia
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No S1 (2022): SPECIAL ISSUE DNU 14 TH
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v10iS1.2049

Abstract

The purpose of this study was to analyze the relationship between accountability, motivation, education on performance in Bengkulu Province Financial Management and to analyze the relationship between performance and organizational commitment in Bengkulu Province financial management. Financial management is all fields of work that use expertise in the accounting field, including public accountants, internal accountants working in industrial, financial or trade companies, accountants working in the government, and accountants as educators. The task of an accountant is to perform accounting tasks such as financial statement analysis, is responsible for reporting financial results for both the company and the government. This research uses quantitative methods with a total of 195 respondents. Research Using Structural Equation Modeling (SEM) using AMOS software version 23.0.
The Effect of Organizational Commitment, Moral Leadership, Work Environment, Religiusity and Love of Money Towards Fraud Intention Kamelia Astuty
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 1 (2022): Januari
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i1.421

Abstract

Many factors influence a person to commit cheating. Several studies have also been conducted to examine matters regarding fraud, both the factors that influence it and the impact it causes. The purpose of this study was to prove the effect of organizational commitment, leadership morale, work environment, religiosity and love of money on fraud intention among Bank Bengkulu employees. This type of research is a quantitative study. Respondents are all Bengkulu Bank employees who work in accounting and teller departments. Data collection through online surveys with google form. The results showed that organizational commitment had a negative effect on fraud intention. This means that the higher the employee's commitment to the organization, the lower the desire to commit fraud. Leadership morale has a negative effect on fraud intention. This means that the higher the morale of the leadership, the lower the desire to commit fraud. The work environment has a negative effect on fraud intention. This means that the better the work environment, the lower the desire to commit fraud. Religiosity has a negative effect on fraud intention. This means that the more religious an employee is, the lower the desire to commit fraud. Love of money has a positive effect on fraud intention. This means that the more employees love money, the more likely they are to cheat.
Pemanfaatan Lahan Perkarangan Sebagai Sumber Penghasilan Tambahan bagi Ibu-ibu Rumah Tangga di Jl. Merawan 14 RT.31 RW.07 Kelurahan Sawah Lebar Kecamatan Ratu Agung Kota Bengkulu Neri Susanti; Kamelia Astuty; Nirta Vera Yustanti; Ahmad Soleh; Yun Fitriano
Jurnal Dehasen Untuk Negeri Vol 2 No 1 (2023): Januari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdun.v2i1.3392

Abstract

Utilization of land Yard is open land that is around the house. During the pandemic, most people are tired of staying at home. To overcome this boredom, one of which can be done by utilizing the yard of the house. Utilization of yard land will provide benefits for family life such as: a source of food and also as a source of income. One of the agricultural technologies that can be applied to utilize the yard is hydroponic technology. Hydroponics is a technique of cultivating plants without using soil as a planting medium. The advantage of plants cultivated by the hydroponic method is that the results of Forgetfulness are higher with better yield quality. The prospects for developing a hydroponic business are very good, especially in urban areas, because land in urban areas is very narrow as a result of land conversions such as for housing, offices, shops and roads. Narrow land is suitable for agricultural businesses using hydroponic technology. The awareness of city people is getting higher to maintain their health by consuming good quality vegetables and fruits. Several types of vegetable plants that can be cultivated with a hydroponic system include: lettuce, celery, cauliflower, pakchoy, takecay and so on. This is very profitable for the community, especially housewives on Jl. Merawan 14 in order to be able to utilize the yard as a source of additional income and for daily needs.
Pengaruh Kualitas Pelayanan Terhadap Kepuasan Konsumen Pada Dinas Kependudukan Dan Pencatatan Sipil (Dukcapil) Kabupaten Seluma Kamelia Astuty; Risna Purnama Sari; Kimas Kurniawan
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.3823

Abstract

The purpose of this study was to determine the effect of tangible, reliability, responsiveness, assurance and empathy of service quality to consumer satisfaction of Dinas DUKCAPIL Seluma. The sampling technique in this study using purposive sampling techniques and data collection is done by distributing questionnaires to the respondents. The questionaires were distributed to the 100 respondent of Dinas DUKCAPIL Seluma. The analysis tool used is multiple linear regression using SPSS 16. Hypothesis testing using the T test. Result shows that partially, tangible, reliability, responsiveness, assurance and empathy variables has significant effect on consumer satisfaction of Dinas DUKCAPIL Seluma. Based on the analysis of known coefficient of determination value of Adjusted R Square is 0.477, this means 47,7% variable consumer satisfaction is influenced by variables service quality.
THE EFFECT OF SERVICE QUALITY, BRAND IMAGE AND SALES PROMOTION ON CONSUMERS’ SATISFACTION AT PT. ASTRA HONDA MOTOR OF BENGKULU CITY Yetri Oktiva Sari; Sri Handayani; Kamelia Astuty
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.v3i1.5357

Abstract

Astra Honda Motor is a company engaged in manufacturing, assembling and distributing Honda brand and type motorbikes. Astra Honda Motor is the largest motorbike manufacturer in Indonesia. However, this year Astra Honda Motor's sales have decreased so it is necessary to find out what is the cause of the decline in sales. This research aims to determine the influence of service quality, brand image and sales promotion on customer satisfaction at PT. Astra Honda Motor Panorama. 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 an accidental sampling technique, namely a method of determining the sample by taking respondents who happened to be present or available in a place according to the research context. Based on the results of the research that has been carried out, the results obtained are that the regression equation in this study is Y = 14.290 + 0.517 X1 + 0.569 X2 + 0.299 X3+ e. There is an influence of service quality (X1) on customer satisfaction (Y) of PT. Astra Honda Panorama Bengkulu Branch with a sig value of <0.05 and tcount> ttable (4.185>1.669) thus Ho is rejected and Ha is accepted. There is an influence of brand image (X2) on consumer satisfaction (Y) of PT. Astra Honda Panorama Bengkulu Branch with a sig value of 0.005 < 0.05 and tcount> ttable (5.786>1.669) thus Ho is rejected and Ha is accepted. There is an influence of promotion (X3) on consumer satisfaction (Y) of PT. Astra Honda Panorama Bengkulu Branch with a sig value of 0.000<0.05 and tcount>ttable (3.701>1.669) thus Ho is rejected and Ha is accepted. Service quality, brand image and sales promotion together influence consumer satisfaction with a value of Fcount 9.867 > Ftable 3.14, so it can be concluded that together the independent variables influence the dependent variable.
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.
Analysis Of Financial Performance In The (KPN) Civil Sevant Cooperative In Pasar Pino Village,South Bengkulu Nursia Regita; Ida Anggriani; 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.v3i2.1505

Abstract

The aim of this research is to determine the financial performance of the civil servant cooperative (KPN) in Pasar Pino village. This research on the Civil Servant Cooperative (KPN) in Pasar Pino village used a quantitative descriptive method, which was carried out to analyze financial performance after comparing the financial reports of the 2020-2021 Civil Servant Cooperative (KPN) and using quantitative analysis techniques to manage financial data using analysis. financial ratios. The results of research on the civil servant cooperative (KPN) in Pasar Pino village, the financial reports presented were not good because they were still far below the established standards for assessing liquidity, solvency and profitability ratios. The civil servant cooperative (KPN) in Pasar Pino village does not prepare cash flow financial reports using methods, liquidity ratios, solvency and profitability so it does not know the criteria according to the 2004 Republic of Indonesia Ministry of Cooperatives, UKM, criteria for its financial reports. Therefore, researchers have analyzed the financial reports of the Civil Servant Cooperative (KPN) in Pasar Pino village in accordance with the standards for assessing liquidity, solvency and profitability ratios.
An Analysis Of Medicine Inventory Accounting Information System At Mentiring Health Center On Psap Number 5 Vesti Septina Putri; Ahmad Soleh; 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.v3i2.1514

Abstract

This study aims to find out whether the application of the accounting information system that has been implemented in managing drug supplies is running in accordance with PSAP Number 5 and meets the needs at Mentiring Health Center. The type of data used in this research is qualitative comparative data, which is research carried out by comparing a variable in different samples to get answers or facts about whether there is a comparison or not from the research. Data was obtained from field studies through observation, interviews, documentation. The results of the research carried out show that the procedures for implementing the drug inventory accounting system at Mentiring Health Center, the implementation of the drug supply accounting system uses a first-in, first-out (FIFO) system, first-in, first-out and first expired first out (FEFO), but the accounting system and procedures implemented are not yet effective and efficient. This happens because the records used are still manual records so that physical drug inventory data has a very large risk of data damage. Manual records are still carried out because community health center staff are not yet proficient in using computer-based records and are also hampered by the internet network which is difficult to access.