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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Raflesia Akuntansi Jurnal Fokus Manajemen Jurnal Multidisiplin Dehasen (MUDE) Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Dehasen Untuk Negeri Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Journal of Indonesian Management
Abdul Rahman
Universitas Dehasen Bengkulu
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Analysis of Fixed Asset Accounting Treatment Based on Psak No.16 at Pt Buana Finance Tbk Bengkulu Branch Selly Marselina; Yun Fitriano; Abdul Rahman
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.4566

Abstract

Assets in general are resources controlled by a company as a result of past events, where future economic benefits are expected to flow to the company. Fixed assets are part of the assets owned by the company to be used in company operations where payments will change at any time due to depreciation. This study aims to determine whether the accounting treatment of fixed assets in a company starting from recognition, disbursement after acquisition, depreciation, termination and delivery of fixed assets at PT Buana Finance Tbk, is in accordance with PSAK No.16. The analytical method used is descriptive method with data collection techniques in the form of interviews to obtain data in the form of fixed asset accounting treatment. The results of the study show that the accounting treatment for fixed assets applied by the company PT Buana Finance Tbk is in accordance with the Statement of Financial Accounting Standards (PSAK) No. 16 Fixed Assets
Pengaruh Proses Rekrutmen Dan Seleksi Terhadap Kinerja Karyawan Pada PT. Thamrin Brothers Kaur M. Ramandika Okta; Neri Susanti; Abdul Rahman
Jurnal Fokus Manajemen Vol 3 No 2 (2023): November
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v3i2.4704

Abstract

In the current era of globalization, companies are required to be able to compete with other companies. Currently the human resource element is considered very important for the company. The succes of an organization in achieving its goals is strongly influeced by the performance of its employess. The purpose of this study was to determine the effect of the recruitment and selection process on employee performance at PT. Thamrin Brothers Kaur. The sample in this study were 32 employees of PT. Thamrin Brothers Kaur. Sampling method by census. Data collection techniques using a questionnaire. The analytical method used is multiple regression analysis, determination test, hypothesis test t and f, classic assumption test. The result of the regression equation are Y = 5.529 + 0.319X1 + 0.631X2 meaning that the recruitment and selection process has a positive and significant influence on employee performance at PT. Thamrin Brothers Kaur. This illustrates that if the recruitment and selection variables increase, employee performance will also increase.
Analysis Of Cost Price Calculations Production For Pricing Selling Mother Mujiatin's Marningcorn Bukit Barian Kepahiang Village Rika Wulandari; Herlin Herlin; Abdul Rahman
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.v3i1.5269

Abstract

The aim of this research is to find out how to calculate the cost of production to determine the selling price of Ibu Mujiatin's Marning Corn Business. By using the Full Costing analysis method and determining the selling price using the cost-plus pricing method. Calculations are made based on the results of interviews and documentation of sales results. From the results of the research, calculations were carried out by Mrs. Mujiatin's corn marning business. The basic price of corn production is IDR. 144,557.- per can with the selling price determined based on the market price of Rp. 150,000,- per can. So the profit obtained is IDR. 5,443.-. Based on the Full Costing method, the cost of production for Mrs. Mujiatin's Marning Corn business in 2022 is IDR. 150,933.- per can with a production level of 596 cans. By setting the selling price at 25% of the cost of production, the selling price of marning corn will be IDR. 189,000.- Pekaleng with a profit of Rp. 38,067 per can. There is a difference in the calculation of the cost of production between business owners using the full costing method, due to factory overhead costs which are not taken into account by the business owner.
Akuntabilitas Pemerintah Desa dalam Pengelolaan Anggaran dan Pendapatan Belanja (APBES) (Studi Kasus Desa Karang Jaya Kecamatan Teras Terunjam Kabupaten Mukomuko) Ida Nur Safitri; Herlin Herlin; Abdul Rahman
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 1 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i1.651

Abstract

The purpose of this research is to see and know the accountability of the village government in managing the APBDes in Karang Jaya Village, Terrace Terunja Sub-district, Mukomuko Regency. This research uses a combination method that combines two methods, the techniques used are interviews, questionnaires, and documentation. The results of the study found that the accountability of the village government in managing APBDes from the planning stage to accountability, has been very bankable and I have never experienced difficulties and been caught in a case. The stages of APBDes management can be said to be very good and accountable in accordance with the rules and refer to the draft APBDes program that has been prepared. Furthermore, this draft program is the basis for the preparation of village regulations regarding the APBDes. The stages of APBDes village financial management are: 1) Planning, 2) Implementation, 3) Administration, 4) Reporting, 5) Accountability. The village government fully refers to the technical guidelines from the Regent and Permendagri No. 20/2018. Keywords: Accountability, APBDes Management, Permendagri No. 20/2018.
The Effect of Compensation and Job Satisfaction on Employee Motivation at the Office of the KPKNL Bengkulu Eko Satrea Ade Putra; Karona Cahya Susena; Abdul Rahman
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.v1i2.305

Abstract

The purpose of this study was to determine the effect of compensation and job satisfaction on the work motivation of Bengkulu KPKNL employees. The sample in this study were 33 people at the Bengkulu State Property and Auction Service office. Collecting data using a questionnaire and the analytical method used is multiple linear regression, determination test and hypothesis testing. The results of multiple linear regression calculations obtained multiple linear regression equation Y = 8,993 + 0,424X1 + 0,381X2 + 6,136(e). The coefficient of determination of the Adjusted R square value is 0.474. This means that X1 (Compensation), and X2 (satisfaction) have an effect on motivation (Y) by 47.4% while the remaining 52.6% is influenced by other variables not examined in this study. The test results for the X1 variable (motivation) show the tcount value is greater than ttable at 2,424 > 1,693 and a significance value of 0.021 < 0.05. Because tcount > ttable and the significance value is less than 0.05, then H0 is rejected and Ha is accepted. This means that X1 (motivation) has a significant influence on work productivity (Y) of employees at PT. Four Lawang Agro Perkasa in Empat Lawang Regency. The test results for the X2 variable (job satisfaction) show the tcount value is greater than ttable at 3.258 > 1.693 and a significance value of 0.003 <0.05. Because tcount > ttable and the significance value is less than 0.05, H0 is rejected and Ha is accepted. This means that X2 (job satisfaction) has a significant effect on work productivity (Y) of employees at PT. Four Lawang Agro Perkasa in Empat Lawang Regency. The value of Fcount > Ftable (22,986 > 3,29) with a significant value of 0.000 < 0.05 indicates that simultaneously X1 (motivation) and X2 (job satisfaction) have a significant effect on work productivity (Y) of employees at PT. Four Lawang Agro Perkasa in Empat Lawang Regency.
Analysis of the Influence of Liquidity and Solvency on the Profitability of PT Bank Mandiri (Persero) Tbk Lisi Rahmadayanti; Yun Fitriano; Abdul Rahman
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.v1i2.307

Abstract

This study aims to analyze the effect of liquidity (LDR) and solvency (CAR) on profitability BOPO. This analysis uses the independent variables of liquidity, solvency. The independent variable is focused on LDR, CAR while the dependent variable is profitability, namely BOPO. The data used is secondary data originating from the annual financial statements of independent banks listed on the Indonesian stock exchange for the period 2010 to 2020. The data testing method uses the classical assumption test, multiple linear regression, coefficient of determination (R2), by testing the hypothesis test. t and f test. The results of the study using multiple linear regression with t-test showed that LDR had a t-count value of 2.520 with a significant level of 0.03 more than 0.05 or 5%. The CAR has a t-count of 5.170 with a significant level of 0.016 which is greater than 0.05 or 5%. Based on the results of the f (simultaneous) test, it shows that the calculated f value is 9.929 with a significant level of 0.023 which is smaller than 0.05 or 5%. Thus, LDR, CAR have a positive and significant effect on BOPO
THE ANALYSIS OF SERVICE QUALITY AT ARGA JAYA VILLAGE OFFICE, AIR RAMI DISTRICT, MUKO-MUKO REGENCY Elkana Perangin Angin; Merri Anitasari; Abdul Rahman
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 1 No. 3 (2020): JULI
Publisher : Penerbit Jurnal Indonesia

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Abstract

The purpose of this study was to determine Service Quality at the Arga Jaya Village office, Air Rami District, Muko Muko District. The method used in this research is to use a questionnaire method and the scale used is the Community Satisfaction Survey (SKM) And the results of the service quality questionnaire pembutan Certificate of Disability at the Village Office Arga Jaya District Air Rami Muko-Muko District obtained a score of 82 with the quality of service B with good criteria because it is in the range of SKM Conversion Interval Rates 76.61 - 88.30.
THE COMPETENCE AND MOTIVATION RELATIONSHIP WITH TEACHER PERFORMANCE AT STATE VOCATIONAL SCHOOL 4 KABUPATEN KAUR Leza Kurniati; Ida Anggriani; Abdul Rahman
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 1 No. 2 (2020): APRIL
Publisher : Penerbit Jurnal Indonesia

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Abstract

The research aim to know the relationship of competence and motivation with performance teacher at SMK Negeri 4 Kaur Regency. Method Analysis the used is correlation spearman rank and hypothesis test. From result of calculation of correlation of rank spearman between competence with performance teacher at SMK Negeri 4 Kaur Regency known by value of rho count equal to 0,812 its meaning the relationship of competence with performance teacher at SMK Negeri 4 Kaur Regency is very strength, because correlation value reside in coefficient interval 0,800 - 1,000. From result of calculation of correlation of rank spearman between motivation with performance teacher at SMK Negeri 4 Kaur Regency known by value of rho count equal to 0,665 its meaning of the relationship motivation with performance teacher at SMK Negeri 4 Kaur Regency is strength, because correlation value reside in coefficient interval 0,600 - 0,799. Assess rho count for the relationship competence with performance teacher at SMK Negeri 4 Kaur Regency equal to 0,812 while rho tables is 0,392 or 0,812 > 0,392 so that Ho refused and Ha accepted, its meaning there are relation which is significant between competence with performance teacher at SMK Negeri 4 Kaur Regency. While Assess rho count for the relationship motivation with performance teacher at SMK Negeri 4 Kaur Regency equal to 0,665 while rho tables is 0,392 or 0,665 > 0,392 so that Ho refused and Ha accepted, its meaning there are relation which is significant between motivation with performance teacher at SMK Negeri 4 Kaur Regency.
THE RELATIONSHIP OF LEADERSHIP STYLE, COMPETENCE AND COMPENSATION TO EMPLOYEE PERFORMANCE IN SELUMA REGIONAL SECRETARIAT Herwin Susanto; Karona Cahya Susena; Abdul Rahman
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 1 No. 2 (2020): APRIL
Publisher : Penerbit Jurnal Indonesia

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Abstract

This study government organizations are demanded for Good Governance in providing services to the community. Some things that can improve employee performance in the form of leadership style, competence and compensation. This study shows that leadership style variables in government organizations have a positive and significant relationship to employee performance, competency variables in government organizations have a positive and significant relationship to employee performance. While compensation variables have a significant effect one mployeeper formance. Based on the results of the leadership style variables it is known that the value of t is greater than t table ¬; (4,71452> 1,66055) means that the leadership style has a significant relationship to the Sekretariat Daerah Kabupaten Seluma. This explains that there is a fairly close relationship between leadership style and employee performance at the Sekretariat Daerah Kabupaten Seluma. If the leadership style is improved, employee performance will increase. Based on the results of the Competency variable, it is known that the t value is greater than t table; (7,62073> 1,66055) means that competence has a significant relationship with employee performance at the Sekretariat Daerah Kabupaten Seluma. This explains that there is a close relationship between competence and employee performance at the Sekretariat Daerah Kabupaten Seluma If competency is improved, employeeper formance will increase. Based on the compensation results it is known that the calculated t value is greater than t table; (9,70344> 1,66055) means that compensation has a significant relationship to the performance of employees at the Sekretariat Daerah Kabupaten Seluma. This explains that there is a close relationship between compensation for employee performance at the Sekretariat Daerah Kabupaten Seluma, if compensation is increased then employee performance will increase.
THE RELATIONSHIP OF SERVICES AND PROMOTIONS WITH CUSTOMER SATISFACTION AT BANK BENGKULU BINTUHAN BRANCH Zulkarnain; Siswanto; Abdul Rahman
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 1 No. 3 (2020): JULI
Publisher : Penerbit Jurnal Indonesia

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Abstract

The target of this research is to know relation service with customer satisfaction at Bank of Bengkulu Branch Bintuhan and to know relation promotion with customer satisfaction at Bank of Bengkulu Branch Bintuhan. Method Analysis the used is correlation of spearman rank and hypothesis test. Assess rho count for the relation of service with customer satisfaction at Bank of Bengkulu Branch Bintuhan is its 0,663 meaning of strength, because correlation value reside in coefficient interval 0,600 - 0,799. While value of rho count for the relation of promotion with customer satisfaction at Bank of Bengkulu Branch its Bintuhan 0,643 meaning of strength, because correlation value reside in coefficient interval 0,60 - 0,799. Hypothesis test for the relation of service with customer satisfaction Bank of Bengkulu Branch Bintuhan obtained by value of t count = its 6,135 meaning of t count bigger than t tables of = 1,677 meaning conclusion of Ho refused is Ha accepted, its meaning there is relation of significant between service with satisfaction of client at Bank of Bengkulu Branch Bintuhan. While hypothesis test for the relation of promotion with satisfaction of Bank client of Bengkulu Branch Bintuhan obtained by value of t count = 5,814 its meaning of t count bigger than t tables of = 1,677 meaning conclusion of Ho refused Ha accepted, its meaning there is relation of significant between promotion with customer satisfaction at Bank of Bengkulu Branch Bintuhan.
Co-Authors Adhitya Al Fikri Ahmad Soleh Aisyah putri utami Aji Sudarsono Aldi Syafitra Anwari Annisa Rahma Damarsiwi, Eska Prima Monique Desti Hendayani Dewi Harwini Dhea Arghisa Eko Satrea Ade Putra Elkana Perangin Angin Elsi Apriliani Engki Yovanda Evi Harlinda Fanda Bahari Haqil Rajaliu Harsen Jenizar Heri Yeni Susanti Herlin Herlin Herwin Susanto Hidayah, Nenden Restu Hilen Albert Ida Anggriani Ida Nur Safitri Kardila Kardila Karona Cahya Susena Kiemas Kurniawan Leza Kurniati Likhatus Sakdah Lisi Rahmadayanti M. Ramandika Okta Merri Anitasari Miki Asrayani Monika Ahmelia Muhammad Roky Pratama Neri Susanti Ngatimin Ngatimin Nia Indriasari Oni Yulianti Putri Madalena Rika Wulandari Rita Resmaini Sekuan Efendi Selly Marselina Selvia Depita Sari Siswanto Siswanto Siti Hanila Sri Handayani Sulisti Afriani Tania Hasibuan Tinsi Afriani Vita Purnama Sari Wagini Wedo Handika Saputra Wijaya, Ermy Windiana Hastuti Yun Fitriano Yuni Widiyanti Zulkarnain