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Abdul Rahman
Universitas Dehasen Bengkulu
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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdun.v2i1.3416

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v2i1.3593

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/mude.v2i1.3664

Abstract

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).
The Influence of Quality of Work Life and Job Satisfaction on Employee Performance at the Office of Public Works and Spatial Planning (PUPR) of Seluma Regency Yuni Widiyanti; Sri Handayani; Abdul Rahman
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1228

Abstract

Human Resources (HR) is an important resource. For this reason, in order for these human resources to function optimally in an organization, it is necessary to be managed in such a way by the management in order to increase organizational effectiveness. The research objective was to determine the effect of quality of work life and job satisfaction on employee performance at the Office of Public Works and Spatial Planning (PUPR) of Seluma Regency. The sample in this study were all employees who had become State Civil Apparatuses (ASN as many as 52 employees. The sampling method was purposive sampling. The data collection technique was by means of a questionnaire. The analytical method used was multiple regression analysis, hypothesis testing t and hypothesis testing f The multiple regression results have the regression equation Y = 8.360 + 0.328X1 + 0.488 X2, which has a positive regression direction meaning that if the quality of work life and job satisfaction increase, employee performance will also increase.Quality of work life has a significant influence on employee performance at Office of Public Works and Spatial Planning (PUPR) of Seluma Regency.This is evidenced by the results of partial hypothesis testing (t test) that tcount is greater than ttable (3.284 > 1.675) and a significant value of 0.002 is less than 0.05. Job satisfaction has significant influence on employee performance at the Public Works and Spatial Planning (PUPR) Office of Seluma Regency. This is evidenced by the results of partial hypothesis testing (t test) that tcount is greater than ttable (4.490 > 1.675) and a significant value of 0.000 is smaller than 0.05. The quality of work life and job satisfaction have a jointly significant influence on the performance of employees at the Public Works and Spatial Planning (PUPR) Office of Seluma Regency. This is evidenced by the results of simultaneous hypothesis testing (test f) that Fcount > Ftable (26.812 > 3.19) and a significant value of 0.000 is less than 0.05. The value of the coefficient of determination is 0.523. This means that X1 (quality of work life) and X2 (job satisfaction) have a contribution to performance (Y) of 52.3% while the remaining 47.7% is influenced by other variables not examined in this study.
The Influence of Prices, Promotions and Supporting Facilities on Consumer Satisfaction at Kosan Keken, Bengkulu City Haqil Rajaliu; Ermy Wijaya; Abdul Rahman
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1321

Abstract

The purpose of this study was to determine the effect of price, promotion, and supporting facilities on consumer satisfaction at the Keken boarding house in Bengkulu City. This research is quantitative descriptive. The method used is a questionnaire. The sample in this study were 80 respondents. Based on the results of multiple linear regression test shows Y = 13,684 + 0, 282 (X1) + 0, 580 (X2) + 0, 602 (X3) + 4,815, namely the regression constant value of 13.684 means that if there is no variable Price (X1) of 0 (none), the value of the promotion variable (X2) is 0 (none), the value of the facility variable (X3) and customer satisfaction (Y) has increased by 13.684. While the results of the t-test of the price variable (X1) show tcount 2.559 > ttable 1.991 and a significance of 0.012 <0.05, then the results of the hypothesis Ha are accepted and Ho is rejected, meaning that the price (X1) has a significant effect on consumer satisfaction (Y), the test results promotion (X2) shows t count 3.016 > t table 1.991 and significance 0.003 < 0.05, then the results of the hypothesis Ha are accepted and Ho is rejected, meaning that promotion (X2) has a significant effect on consumer satisfaction (Y), and the results of the facility test (X3) shows t count 5.247 > t table 1.991 and significance 0.000 < 0.05, then the results of the hypothesis Ha are accepted and Ho is rejected, meaning that the facility (X3) has a significant effect on consumer satisfaction (Y) at the Keken boarding house in Bengkulu City. Based on the comparison of the Fcount value with Ftable, the Fcount value is greater than the Ftable value, namely 14,349 > 2.72, it can be concluded that the hypothesis is accepted, meaning that there is a simultaneous influence between the effect of price (X1), promotion (X2), facilities (X3) on satisfaction consumer (Y). This can be seen at the significance level of 0.000 < 0.05.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdun.v2i2.4316

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v2i2.4487

Abstract

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.
Analysis of Merchandise Inventory Accounting Information System at PT Konimex Bengkulu City Likhatus Sakdah; Yun Fitriano; Abdul Rahman
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 4 (2022): Oktober
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i4.951

Abstract

The company PT Konimex Bengkulu City is one of the companies engaged in the distribution of food, vitamins, medicines and medical devices, especially in the Bengkulu City area. In the face of competitive competition, the company must improve the company's performance, through increasing the marketing of merchandise inventory to strengthen and improve the company's competitiveness. The purpose of this study was to determine the accounting information system for merchandise inventory at PT Konimex Bengkulu City based on the latest stock of goods in the merchandise warehouse. This type of research uses a qualitative approach, which is presented in a descriptive form that is not in the form of numbers and supports quantitative data as information, data collection methods are observation, interviews and documentation. In accounting there are several methods, namely FIFO, LIFO and Average. The results of this study found that the accounting information system for merchandise inventory at PT Konimex Bengkulu City uses the FIFO method where this method is used by manufacturing-based companies. PT Konimex Kota Bengkulu uses the FIFO method analysis because this company sells products that have an expiration date such as vitamins, food, and medicines.
The Influence of Customer Experience and Trust on Customer Loyalty PT. Lion Parcel Bengkulu City Engki Yovanda; Abdul Rahman; Ida Anggriani
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 4 (2022): Oktober
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i4.1008

Abstract

The number of people who send goods make delivery services. The distance between the sender and the receiver is getting infinite and the distance. One of the shipping services that are in demand is PT. Lion Parcel. First time in Bengkulu, PT. Lion Parcel is present at the Fatmawati Soekarno airport complex No. 10 RT. 08 Jln. Raya Padang Kemiling of Pekan Sabtu Urban Village, Selebar. PT. Lion Parcel gave his trust to Mr. M. Nopian Rafik because at that time he had a good relationship with Lion Air Group which at that time had a tour and travel business, namely PT. IdamanTour and Travel Based on the results of research and discussions that have been carried out previously, it can be concluded as follows: 1) The test results for the X1 variable (customer experience) show a significance value of 0.000 <0.05. Because the significance value is less than 0.05, X1 (customer experience) has a positive and significant effect on Customer Loyalty (Y). 2) The test results for the X2 (trust) variable show a significance value of 0.000 <0.05. Because the significance value is less than 0.05, X2(trust) has a positive and significant effect on Customer Loyalty (Y). 3) Based on the results of hypothesis testing with the F test, a significance value of 0.000 <0.05 and a significance level below 0.05 indicates that together customer experience (X1) and trust (X2) have a positive and significant effect on customer loyalty(Y). 4) the value of the coefficient of determination of the value of R2 (R Square) is 0.414. This means that customer experience (X1) and trust (X2) affect customer loyalty (Y) by 41.4% while the remaining 58.6% is affected by other variables not examined in this study.
Murabahah Financing Analysis for Civil Servants at PT. BPRS Fadhilah Bengkulu City Elsi Apriliani; Wagini Wagini; Abdul Rahman
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 4 (2022): Oktober
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i4.1024

Abstract

The purpose of this study was to determine the implementation of murabahah financing for civil servants at PT. BPRS Fadhilah Bengkulu City is in accordance with the Statement of Financial Accounting Standards (PSAK) Number 102. Based on the results of the analysis of murabahah financing for Civil Servants (PNS) at BPRS Fadhilah Bengkulu it is very good and in accordance with PSAK 102. From the above discussion, we can see that murabahah financing creates buying and selling transactions in which the bank mentions the amount of profit. Murabahah financing will also provide awareness about the selling price, namely the bank's purchase price from the supplier plus profits, in banking murabahah financing also affects it in the sense that murabahah is usually carried out by means of installment payments (bi tsaman ajil). In this transaction, the goods are delivered immediately after the contract, while the payment is made on a deferred basis. Based on the results of this study, it can be concluded that BPRS Fadhilah Bengkulu is very good and in accordance with PSAK 102. From the above discussion we can see that both recognition and measurement, presentation and disclosure are almost in accordance with PSAK No. 102
Co-Authors Adhitya Al Fikri Ahmad Soleh Aji Sudarsono Aldi Syafitra Anwari Damarsiwi, Eska Prima Monique Dewi Harwini Dhea Arghisa Eko Satrea Ade Putra Elkana Perangin Angin Elsi Apriliani Engki Yovanda Fanda Bahari Haqil Rajaliu Harsen Jenizar Heri Yeni Susanti Herlin Herlin Herwin Susanto Hilen Albert Ida Anggriani Kardila Kardila Karona Cahya Susena, Karona Cahya Kiemas Kurniawan Leza Kurniati Likhatus Sakdah Lisi Rahmadayanti M. Ramandika Okta Merri Anitasari Miki Asrayani Monika Ahmelia Muhammad Roky Pratama Nenden Restu Hidayah Neri Susanti Ngatimin Ngatimin Nia Indriasari Oni Yulianti Putri Madalena Rika Wulandari 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