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Pengaruh Perputaran Modal Kerja dan Perputaran piutang Pada Tingkat Profitabilitas PT Uniliver Indonesia Tbk pada tahun 2016-2020
Windiana Hastuti;
Wagini Wagini;
Abdul Rahman
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No S1 (2022): SPECIAL ISSUE DNU 14 TH
Publisher : UNIVED Press
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DOI: 10.37676/ekombis.v10iS1.2054
This study aims to analyze the effect of working capital turnover and receivables turnover on profitability (ROA). This analysis uses the independent variables of working capital turnover, receivables turnover. while the dependent variable is profitability, namely ROA.The data used are secondary data derived from the annual financial statements of PT. Unilever Indonesia tbk which is listed on the Indonesia Stock Exchange for the period 2016 to 2020. The data testing method uses classical assumption test, multiple linear regression, coefficient of determination (R2), with hypothesis testing t test and f test. The results of the study using multiple linear regression test with t-test Working Capital Turnover of 8.430 > Ttable (4,302) which means that Working Capital Turnover has an influence on profitability. The Accounts Receivable Turnover variable has a value of Tcount (1.713) which is smaller than Ttable (4.302) where Working Capital has an influence on profitability at PT. Unilever Indonesia Tbk. Meanwhile, hypothesis testing using the Simultaneous F Test shows that the calculated F value is greater than the F value. t table. F count is 34,385 > Ftable 9.552. Significant values on all variables show that they are smaller than 0.05, which means that each variable has a simultaneous effect on the profitability of the company.
The Effect of Osh (Occupational Health and Safety) and Organizational Culture on Employee Performance in Pamong Praja and Damkar Police Units South Bengkulu
Fanda Bahari;
Karona Cahya Susena;
Abdul Rahman
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 1 (2022): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu
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DOI: 10.37676/jambd.v1i1.1876
The purpose of this study was to determine the effect of K3 (Occupational Health and Safety) and organizational culture on the performance of employees at the Civil Service Police Unit and Damkar Bengkulu Selatan. The sample in this study were 66 employees of the Civil Service Police Unit and Damkar Bengkulu Selatan. Data collection using a questionnaire and the method of analysis used is multiple linear regression, test of determination and hypothesis testing. The results of the regression analysis show Y = 9.719 + 0.326X1 + 0.450 X2, this illustrates a positive direction of regression, meaning that there is a positive influence between X1 (K3 (Occupational Health and Safety)) and X2 (organizational culture) on performance (Y). This means that if the K3 (Occupational Health and Safety) variable and organizational culture increase, it will increase performance. The value of the coefficient of determination is 0.403. This means that X1 (K3 (Occupational Health and Safety)) and X2 (organizational culture) have an effect on performance (Y) by 40.3% while the remaining 59.7% is influenced by other variables not examined in this study. The results of the t test at the 0.05 significance level explained that partially the K3 (Occupational Health and Safety) variables and organizational culture had a significant influence on the employee performance variables at the Civil Service Police Unit and South Bengkulu Damkar. The results of the F test at the 0.05 significance level explain that the K3 (Occupational Health and Safety) variables and organizational culture have a significant simultaneous influence on the performance of employees at the Civil Service Police Unit and South Bengkulu Damkar.
Analysis of Consumer Attitude Bonds with LPG Gas Purchase Decisions at PT. Mandiri Tebatkubu Village, Manna City District, South Bengkulu Regency
Wedo Handika Saputra;
Ida Anggriani;
Abdul Rahman
Jurnal Fokus Manajemen Vol 1 No 1 (2021): MAY
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu
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The purpose of the study is to determine the relationship between consumer behavior and the decision to purchase LPG gas at PT. MANDIRI Tebat Kubu Village, Manna City Sub- District, South Bengkulu Regency. The sample in this study was 80 people from Tebat Kubu Village, South Bengkulu Regency. Because all the populations in this study were sampled, the sampling method used was the slovin method. The informasi collection method used was observation and questionnaires and analyzed through validity testing, reliability testing, spearman rank correlation, and hypothesis testing. Consumer behavior with purchasing decisions has a moderate correlation because the number 0. 58 is in the interval 0. 40- 0. 588. This shows that there is a moderate correlation between consumer behavior and purchasing decisions at PT. MANDIRI Tebat Kubu Village, Manna City Sub- District, South Bengkulu Regency. The result of the hypothesis of the relationship between consumer behavior and purchasing decisions is that the t_count value is much greater than the t_table value( 6. 35>1. 66), meaning that there is a significant relationship between the purchasing decision variables and the consumer behavior variables at PT. MANDIRI in South Bengkulu.
The Influence of Work Environment, Work Discipline and Leadership on the Performance of State Civil Apparatus at the Padang Guci Hulu District Office, Kaur Regency
Tinsi Afriani;
Nia Indriasari;
Abdul Rahman
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu
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DOI: 10.37676/jambd.v1i2.2818
This research aims to know influence of the work environment, work discipline and leadership on State Civil Apparatus performance at Padang Guci Hulu District Office of Kaur Regency. Data were collected through questionnaire methods using census techniques to 22 employee poeple at Padang Guci Hulu District Office. Data processing manually uses multiple regression analysis, the coefficient of determination and hypothesis testing through with t test and F test/Anova. The result of the regression analysis showed
Pelatihan Pembuatan Laporan Keuangan bagi Pelaku Usaha Depot Air Minum di Bengkulu
Aji Sudarsono;
Dewi Harwini;
Oni Yulianti;
Abdul Rahman;
Kiemas Kurniawan;
Adhitya Al Fikri
Jurnal Dehasen Untuk Negeri Vol 2 No 1 (2023): Januari
Publisher : Universitas Dehasen Bengkulu
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DOI: 10.37676/jdun.v2i1.3416
The management of the company's finances is related to the allocation of company finances to meet the company's current needs, in the future, to unexpected needs. Current needs consist of current expenses, such as production costs, water and electricity costs, employee salary and bonus costs, machine repair costs and others. Future needs consist of expenses incurred in the future, such as the cost of recruiting new employees. The Drinking Water Depot business is one of the many UMKM in the Bengkulu City area. One of these UMKM units plays a fairly active role in disseminating clean drinking water stocks at affordable prices and relatively quick to obtain. Therefore, in supporting the acceleration and accuracy in the provision of clean drinking water stocks, it is also necessary to have a sufficiently mature financial report so that there is no miscalculation of inventory in the future, a training on financial statement management is formed to one of the owners or business actors of the UMKM Drinking Water Depot in Bengkulu City. The purpose of this training activity is to provide understanding to UMKM business actors regarding the management of financial statements, including company financial management so that in the future the company's finances can be monitored carefully.
The Effect Of Capital Expenditure And Local Revenue On Economic Growth In Cities And Regencies In Bengkulu
Tania Hasibuan;
Ahmad Soleh;
Abdul Rahman
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 2 No 1 (2023): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu
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DOI: 10.37676/jambd.v2i1.3593
The main objective of regional development is to create economic growth and equitable development, including inter-regional distribution of income (PAD). Fast economic growth and low income inequality can be achieved, but both cannot be achieved simultaneously. This study aims to determine the effect of Capital Expenditure and Local Revenue on economic growth in cities and regencies in Bengkulu. The samples in this study were 10 local governments at the district/city level in cities and regencies in Bengkulu with a study period from 2015 to 2020. The data collection method used the documentation method. The data analysis used was multiple linear regression, coefficient of determination and hypothesis testing. The results of the regression test obtained the regression equation Y = 254.213 + 0.097X1 + 0.025X2. Capital expenditure (PAD) has a significant influence on economic growth in cities and regencies in Bengkulu because a significant value of 0.006 is smaller than 0.05. This means that as PAD increases, economic growth will also increase. Local Revenue does not have a significant effect on economic growth in cities and regencies in Bengkulu because the significant value is 0.531, which is less than 0.05. This means that the high or low PAD generated by a region does not really affect economic growth because there is still funding from the center. Based on the results of testing the hypothesis with the F test, the hypothesis made shows that together capital expenditure and regional original income affect economic growth in cities and regencies in Bengkulu. The results of statistical calculations show a significance value of 0.05. The coefficient of determination is 0.162, which means that changes in the independent variables together are able to explain the dependent variable by 16.2%, while the remaining 1% is explained by other factors outside the independent variables used in this research
Pengaruh Disiplin Kerja Dan Lingkungan Kerja Terhadap Kinerja Pegawai Pada Dinas Pemuda Dan Olahraga Bengkulu Selatan
Hilen Albert;
Siti Hanila;
Abdul Rahman
Jurnal Multidisiplin Dehasen (MUDE) Vol 2 No 1 (2023): Januari
Publisher : Universitas Dehasen Bengkulu
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DOI: 10.37676/mude.v2i1.3664
The purpose of this study is to examine whether there is an effect of work discipline and work environment on employee performance at Youth and Sports Department of South Bengkulu. This research includes quantitative research. This research is categorized as a survey, where the research instrument is a questionnaire. The population and sample in this study were all employees at Youth and Sports Department of South Bengkulu, namely 40 people. The instrument test in this study was carried out using validity and reliability. The data analysis technique in this study used multiple linear regression analysis techniques. The results showed that: (1) work discipline had a positive and significant effect on employees performance at Youth and Sports Department of South Bengkulu (β = 0.343 with a significance level of 0.001); (2) the work environment has a positive and significant effect on the employees performance at Youth and Sports Department of South Bengkulu (β = 0.471 with a significance level of 0.000); (3) Work discipline and work environment have a positive and significant effect on employees performance at Youth and Sports Department of South Bengkulu, which is shown from the results of the regression test that the independent variable greatly influences the dependent variable with a value of 10.058 and work discipline = 0.208 with a significance level of 0.001 and work environment =401 with a significance level of 0.000).
Pendampingan Analisis Perhitungan Harga Pokok Produksi Industri Bagi Pengusaha Gula Semut di Desa Belitar Seberang Kecamatan Sindang Kelingi Kabupate Rejag Lebong
Eska Monique Prima Damarsiwi;
Karona Cahya Susena;
Nenden Restu Hidayah;
Abdul Rahman;
Muhammad Roky Pratama
Jurnal Dehasen Untuk Negeri Vol 2 No 2 (2023): Juli
Publisher : Universitas Dehasen Bengkulu
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DOI: 10.37676/jdun.v2i2.4316
This community service aims to provide assistance in analysing the calculation of cost of goods produced in the ant sugar processing business in Belitar Seberang Village, Sindang Kelingi District, Rejang lebong Regency. The mentoring method includes socialisation, training and direct mentoring to ant sugar entrepreneurs. The objective of this mentoring programme is to assist the palm sugar entrepreneurs in determining the cost of production and identifying factors that affect the cost of production.The results of the mentoring programme show that the cost of goods produced by palm sugar entrepreneurs in Belitar Seberang Village can be influenced by several factors such as raw material costs, labour costs, production costs, and so on. To reduce the cost of production, ant sugar entrepreneurs can carry out several strategies such as optimising the use of raw materials, improving the production system, and negotiating with suppliers.The conclusion of this research is that the assistance programme for calculating the cost of goods produced in the ant sugar processing business in Belitar Seberang Village has provided benefits for ant sugar entrepreneurs in the area. By knowing the cost of goods produced and the factors that affect the cost of goods produced, ant sugar entrepreneurs can make more effective decisions in managing their business. In addition, the results of this study are also expected to contribute to the development of the ant sugar industry in Indonesia as a whole.
An Analysis Of Commmunity Satisfaction Index Of Public Services Of The Hajj And Umrah Organizing Section Of The Ministry Of Religion Office In South Bengkulu Regency
Miki Asrayani;
Ida Anggriani;
Abdul Rahman
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 2 No 2 (2023): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu
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DOI: 10.37676/jambd.v2i2.4487
This study aims to measure how high the level of community satisfaction is with public services in the Hajj and Umrah Organizing Section of the Ministry of Religion Office in South Bengkulu Regency. Collecting data by distributing questionnaires. The data analysis technique used is to measure the value of CSI based on the Regulation of the Minister of Administrative Reform and Bureaucratic Reform Number 14 of 2017. The results of the CSI in the Hajj and Umrah Organizing Section of the Ministry of Religion of South Bengkulu Regency as a whole obtained an CSI score of 88.14 with service quality B and the performance assessment of the service unit was Good in the value interval of 76.61-88.30. This illustrates that the services provided by the Hajj and Umrah Organizing Section of the Ministry of Religion Office in South Bengkulu Regency are good and provide satisfaction to the community. Element U1 (requirements) with a value of 3.926 in the very good category. Element (U8) regarding Handling, Complaints, Suggestions and Feedback received the lowest rating of all elements of CSI. This is because there has been no direct attention the Ministry of Religion Office in South Bengkulu Regency to complaints felt by the community. If the community has complaints about services, it is difficult for the community to provide suggestions and criticisms because there is no suggestion box available so that the response given by the Ministry of Religion Office in South Bengkulu Regency to these community complaints is still considered unsatisfactory.
The Effect of Liquidity Ratios and Leverage Ratios on Profitability (Study of PT. Bank Muamalat Indonesia Tbk)
Selvia Depita Sari;
Yun Fitriano;
Abdul Rahman
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press
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DOI: 10.37676/ekombis.v12i1.4454
The purpose of this study was to determine the extent to which the influence of Liquidity Ratio and Leverage Ratio on Profitability Ratio at PT. Bank Muamalat Indonesia Tbk. The method used in this research is quantitative descriptive, and the variables used are liquidity, leverage and profitability. The data analysis used was multiple linear regression analysis with the help of the SPSS version 23 program. The results show that multiple linear regression Y = -10.501 + 0.084 (X1) + 10.525 (X2) + 8.023, meaning that there is a positive or unidirectional relationship between Liquidity and Leverage on Profitability at PT. Bank Muamalat Indonesia Tbk. Furthermore, partially with the t-test shows that the liquidity variable has a significant effect on profitability because the significance value is 1.413> 0.05 while the leverage variable has a significant effect because the significance value is 1.193> 0.05. While the results of the F test (simultaneous) show that Liquidity and Leverage simultaneously have a significant influence on Profitability of 2.239 because the probability is smaller than the significant value of 0.05.