Article Per Year (5 Year)
p-Index From 2021 - 2026
7.02
P-Index
This Author published in this journals
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
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 40 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 40 Documents
Search

 1   2   3   4 
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 Jurnal Indonesia

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 Jurnal Indonesia

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 Jurnal Indonesia

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
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 Jurnal Indonesia

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 Jurnal Indonesia

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.
Application Of Responsibility Accounting Budget As Cost Control On PT. Selamat Samudra Grup Bengkulu City Evi Harlinda; Yun Fitriano; Abdul Rahman
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 4 (2023): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i4.1446

Abstract

The purpose of this research is to find out how the implementation of budgetary accountability accounting as a cost control at PT. Selamat Samudra Grup Bengkulu City. This research is only limited to organizational structure, budgeting, separation of controlled and uncontrolled costs, preparation of account codes, and cost reporting or accountability accounting at PT. Selamat Samudra Grup Bengkulu City. The research method used is descriptive qualitative and compares the theory used with the results of interviews with the leadership of PT. Selamat Samudra Grup Bengkulu City. From the research method, it can be concluded that PT. Selamat Samudra Grup Bengkulu City has implemented budgetary accountability accounting as a cost control well which has 84% ​​conformity with the theory used in the research. However, there are 16% discrepancies due to several factors such as inefficient work and delays in cost reporting, therefore the company must be able to correct the factors of the discrepancy.
Analysis Of Internal Control In The Supply Of Raw Materials In The Dusun Coffee Business In Talang Benuang Village Sukaraja District Seluma District Rita Resmaini; Yun Fitriano; Abdul Rahman
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 1 (2024): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i1.1497

Abstract

This research aims to determine the application of internal control in the supply of raw materials for the Dusun coffee business as well as COSO analysis of the internal control system in the Dusun coffee business. In this research, researchers used descriptive qualitative methods with a case study approach. Data collection was carried out by means of observation and interviews. The data that has been collected is then processed and analyzed. The results of research conducted in the Dusun coffee business regarding the implementation of internal control on raw material supplies for the Dusun coffee business showed that internal control over inventory in the Dusun coffee business was less effective, and there were no recording activities and related documents such as stock taking.
The Influence Of Brand Awareness, Brand Image, And Brand Trust On The Decision To Purchase Fried Chicken At Albaik Kampung Bali Branch In Bengkulu City Aisyah Putri Utami; Ida Anggriani; Abdul Rahman
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 1 (2024): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i1.1600

Abstract

In today's companies, they are required to compete competitively (competition rivalry) which creates and maintains loyal consumers (more specifically called customers), and one of them is through “war between brands”. In the era of globalization, producers are faced with competition to achieve brand dominance. This research aims to determine the influence of Brand Awareness, Brand Image and Brand Trust on the decision to purchase Fried Chicken at Albaik Branch, Kampung Bali, Bengkulu City. The sample in this study was 52 customers who had purchased fried chicken at Albaik Branch, Kampung Bali, Bengkulu City. Data collection techniques by questionnaires. The analytical method used is Multiple Regression analysis, t hypothesis test and f hypothesis test. The regression results show that there is a positive influence between Brand Awareness, Brand Image and Brand Trust on purchasing decisions at Albaik Branch, Kampung Bali, Bengkulu City because the direction of the regression has a positive direction, namely Y = 7,300 + 0.240X1 + 0.401X2 + 0.157X3. Brand Awareness has an influence but is not significant on purchasing decisions at Albaik Branch, Kampung Bali, Bengkulu City, because the significant value of 0.89 is greater than 0.05. This means that as attention to Brand Awareness decreases, purchasing decisions will decrease. The image brand has a significant influence on the decision to purchase fried chicken at Albaik Branch in Kampung Bali, Bengkulu City because the significant value of 0.005 is smaller than 0.05. This illustrates that as the Brand Image increases, purchasing decisions increase. Brand Trust has an influence but is not significant on the decision to purchase fried chicken Albaik Branch, Kampung Bali, Bengkulu City, because the significant value of 0.77 is greater than 0.05. This means that decreasing attention to Brand Trust will reduce the decision to purchase fried chicken at Albaik Branch, Kampung Bali, Bengkulu City. Brand Awareness, Brand Image, and Brand Trust have a significant influence together on the decision to purchase fried chicken at Albaik Branch, Kampung Bali, Bengkulu City, thus the initial hypothesis proposed is proven (Ha is accepted), namely there is a significant influence between Brand Awareness, Brand Image and Brand Trust on purchasing decisions together. The coefficient of determination of R square is 0.543. This means that Brand Awareness, Brand Image and Brand Trust influence purchasing decisions by 54.3% while the remainder (100-54.3%=45.7%) is influenced by other factors not examined in this research.
Pengaruh Kualitas Produk, Lokasi Dan Kualitas Pelayanan Terhadap Keputusan Pembelian Pada Kedai Seblak Mama Tuti Kota Bengkulu Desti Hendayani; Nia Indriasari; Abdul Rahman
Journal of Indonesian Management Vol. 3 No. 4 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v3i4.1573

Abstract

Kedai Seblak Mama Tuti, Bengkulu City, is one of the culinary businesses in the city of Bengkulu and is currently developing and is in great demand by consumers. The aim of this research is to determine the influence of product quality, location and service quality on purchasing decisions at Kedai Seblak Mama Tuti, Bengkulu City. The sample in the research was 70 consumers who purchased seblak at Mama Tuti's Seblak Store, Bengkulu City. Data were collected using a questionnaire and the analysis methods used were multiple linear regression, determination tests and hypothesis tests. The results of the regression analysis show Y = 7.749 + 0.257X1 + 0.370 X2 + 0.205X3. This illustrates a positive regression direction, meaning that there is a positive influence between X1 (product quality), X2 (location) and X3 (service quality) on purchasing decisions (Y). This means that if the variables of product quality, location and service quality increase, it will increase purchasing decisions at the Seblak Mama Tuti shop, Bengkulu City. The coefficient of determination is 0.570. This means that X1 (product quality), X2 (location) and X3 (service quality) influence purchasing decisions (Y) by 57%. Meanwhile, the remaining 43% is influenced by other variables not examined in this research. The results of the t test at a significance level of 0.05 explain that partially (individually) the variables location, product quality and service quality have a significant influence on the purchasing decision variable because the significant value is smaller than 0.05. The results of the F test at a significance level of 0.05 explain that the variables location, product quality and service quality have a simultaneous (together) influence on purchasing decisions because the significant value is smaller than 0.05.
Tax Avoidance, Tunneling, Political Connection, dan Nilai Perusahaan: Penyajian Secara Simultan Annisa Rahma; Abdul Rahman
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 5 No. 1 (2026): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v5i1.324

Abstract

This study aims to provide an empirical evidence of about is the effectof tax avoidance on tunneling, tunneling moderate tax avoidance onfirm value and political connection to moderate the effect of taxavoidance on firm value. The population in this study are all nonfinancialcompanieslistedinIndonesiaStockExchange2020-2024.The sampleofthisresearch is 86 non-financial sector companies listed onIndonesia Stock Exchange 2020-2024. collection method usingpurposive sampling technique. were selected as a sample of the total286 observations this study. The method of analysis in this study usingregression analysis two stage last square. The results of this study indicate that: 1) Tax Avoidance has positiveand significant effect on tunneling using OREC and NOREC1 proxies. 2)tunneling that moderates tax avoidance does not affect the firm value.3) political connection that moderates tax avoidance does not affectthe firm value
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