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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Agregat: Jurnal Ekonomi dan Bisnis Jurnal Ilmiah Raflesia Akuntansi Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi, Manajemen dan Bisnis Digital JIPkM Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Journal of Indonesian Management

Herlin Herlin

Universitas Dehasen Bengkulu

Author-ID : 3248737

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Public Health Social Sciences Other

Published : 22 Documents Claim Missing Document

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ANALISIS PENGARUH PENAGIHAN PAJAK DENGAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA ARGAMAKMUR PROVINSI BENGKULU Adhitya Yuspitara; Karona Cahya Susena; - Herlin
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 5 No 2 (2017)
Publisher : UNIVED Press

Adhitya Yuspitara, Karona Cahya Susena, Herlin; The purpose of this study is to provide an overview of tax collection actions with a forced letter made in the tax office Pratama Argamakmur, Knowing the effect of tax collection by a forced letter in the tax service office pramama argamakmur in order to increase tax revenue in KPP Prtama Argamakmur in particular corporate income tax. Data collection method used is secondary data in the form of documentation. The method of analysis used is simple linear regression analysis and hypothesis testing with t test. Based on the results of research and data analysis on the effect of tax collection with a letter of force against tax revenue in the tax office Pratama Argamakmur can draw the conclusion of the results of simple correlation analysis, simple linear regression value Y=7.105.100,391+977.683,917X r value = 0,803 The coefficient of determination = 0.645 and the value of t arithmetic greater than t table is 5,714>1.725 it indicates that Ho is rejected and Ha received which means that there is influence of tax collection with the letter of force against the tax revenue.Key Words: Tax collection and Tax Receipts

ANALISIS SWOT DALAM MENENTUKAN STRATEGI PEMASARAN KOSMETIK WARDAH DI KOTA BENGKULU Herlin Herlin; Yesi Noti Anggraini; Rina Trisna Yanti
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 3 No. 2 (2020)
Publisher : Universitas Muhammadiyah Bengkulu

ABSTRACTÂ The purpose of this research is to find out Wardah cosmetic product marketing strategy in Eljhon 2 Bengkulu. The analytical method used in this study is SWOT analysis (Strength, Weaknesses, Opportunities and Threats), with a total sample of 33 respondentsÂ Based on the results of the SWOT analysis using IFAS and EFAS analysis, it is located in the coordinates of the score (20.31: 1.16) and is in quadrant 1 with greater strength and opportunity than weaknesses and threats which support aggressive strategies, where strengths (strengths) worth 28.62 weaknesses worth 18.31 opportunities worth 17.27 and threats valued at 16.11. Quadrant 1, this is a very profitable position so that it can take full advantage of the company's strengths and opportunities.

Persepsi Mahasiswa Akuntansi Terhadap Profesi Akuntan Publik Herlin Herlin; Marlinda Sari
Agregat: Jurnal Ekonomi dan Bisnis Vol. 2 No. 2 (2018): September
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

This research aims to gain the perception or attitude of the students towards the profession of public accounting accounting. This research was done at the University of Bengkulu Dehasen addressed to the accounting student with the number of respondents as many as 55 people. To get the perception of this study uses census with sampling method research tool questionnaire presented to students by way of accounting to meet directly and ask for the willingness of the time to fill out the questionnaire provided. The results of this study proves that the most dominant factor affect the perception of accounting students of Dehasen Bengkulu University to the profession of public accountant is the personality and professional recognition. While the factor of financial reward and work environment Does not affect the perception of accounting students of Dehasen University of Bengkulu to the public accountant profession

PENGENALAN DIGITAL MARKETING UNTUK MENINGKATKAN PENGHASILAN USAHA PADA BERDIKARI FARM DI KABUPATEN SELUMA PROPINSI BENGKULU Sulisti Afriani; Rina Trisna Yanti; Herlin Herlin; Lena Elfianty; Rinto Noviantoro
Jurnal Inovasi dan Pengabdian Kepada Masyarakat Vol 2, No 1 (2022): Jurnal Inovasi dan Pengabdian Kepada Masyarakat (JIPkM)
Publisher : STIE Trisna Negara

Berdikari Farm merupakan usaha peternakan ayam petelur yang berada di Jalan Lintas Bengkulu - Manna Km 18,5 Babatan No. 54 Kel. Babatan - Kab. Seluma Bengkulu, dimana pelaksanaan pengabdian dilakukan adalah untuk memberikan pengenalan tentang digital marketing dimasa sulit sekarang ini akibat dari Pandemi Covid-19 Februari 2020 lalu yang masih berimbas pada usaha Berdikari Farm sampai dengan sekarang di tahun 2022, hal menyebabkan penjualan telur ayam menjadi menurun dikarenakan sulitnya melakukan penjualan secara langsung (konfensional/offline) khususnya e-comerrce. Masih kurangnya pengetahuan dari pemilik usaha maka mendorong tim pengabdian masyarakat ini untuk memberikan informasi mengenai digital marketing mengenai penggunaan teknologi informasi dalam pemasaran. Dengan adanya kegiatan ini maka diharapkan pemilik usaha akan termotivasi untuk menggunakan digital marketing agar mendapatkan peluang dan memanfaatkannya sebagai sarana komunikasi dalam meningkatkan penghasilan usahanya . adapun metode yang digunakan dalam kegiatan ini adalah ceramah, tanya jawab dan simulasi. Berdasarkan hal tersebut maka solusi yang diberikan kepada usaha Berdikari Farm adalah memberikan materi dan pengenalan mengenai digital marketing untuk meningkatkan penghasilan usahanya sehingga mampu memanfaatkan peluang pemasaran melaui media online dan offline. KataKunci: Digital marketing, Pemasaran, Meningkatkan penghasilan.

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

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.

Feasibility Analysis Of Mr. Salani’s Palm Sugar Business In Pelalo Village Sindang Kelingi Subdistrict Rejang Lebong Regency Sefty Aulia; Sulisti Afriani; Herlin Herlin
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 1 (2025): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i1.7159

This study aims to determine the total costs, revenue, income, and assess the feasibility of Mr. Salani’s palm sugar business. The study is located in Pelalo Village, Sindang Kelingi District, Rejang Lebong Regency. The analysis methods used to assess the business feasibility include Total Cost Analysis, Revenue, Income, R/C Ratio, B/C Ratio, Price BEP, and Production BEP. The results show that the total cost incurred by Mr. Salani in producing palm sugar in August 2024 was Rp 1,690,275.00. The revenue from palm sugar production was Rp 3,978,000.00, with a net income of Rp 2,287,725.00. The R/C Ratio is 2.35 > 1, B/C Ratio is 1.35 > 1, Price BEP is Rp 7,648.00, and Production BEP is 4.2 kg. Therefore, it can be concluded that Mr. Salani’s palm sugar business in Pelalo Village, Sindang Kelingi District, Rejang Lebong Regency is feasible to operate.

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

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.

Analisis Penyajian Laporan Keuangan Meubel Dua Saudara Kota Bengkulu Penti Safitri; Herlin Herlin; Yudi Irawan Abi
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.v11i1.653

ABSTACT Meubel Dua Saudara is an MSME that has not managed financial reports based on the Financial Accounting Standards for Micro, Small and Medium Enterprises. The documents prepared by Meubel Dua Saudara, Bengkulu City are made based on production process transactions. the records made include details of sales transactions, raw material inventories, equipment purchases and overall operational costs. in this case the owner does not make a complete and structured financial report post. Business Furniture of Meubel Dua Saudara, Bengkulu City produces goods when orders are requested by consumers. for employee wages issued when consumer orders have been carried out.The purpose of this study was to determine whether the presentation of the financial statements of Meubel Dua Saudara, Bengkulu City was in accordance or not in accordance with SAK EMKM 2018 with fair presentation This study uses a comparative descriptive method. data sources were obtained using primary data and secondary data. Notes The report presented by Meubel Dua Saudara, Bengkulu City is declared not in accordance with the comparison of the Financial Statements of Meubel Dua Saudara, Bengkulu City with the Financial Statements based on SAK EMEKM 2018, because it does not classify costs, revenues and all tax expenses into the form of financial statements according to the components of the Balance Sheet, Profit and Loss and notes to financial statements.

Analysis of The Implementation of Government Accounting Standards in the Preparation of Operational Reports to the Government of BPKD Bengkulu Province Arnita Anggraini; Oni Yulianti; Herlin Herlin
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.v1i2.303

This study aims to determine the suitability of the preparation of the Operational Report on the Government of the Regional Financial Management Agency of Bengkulu Province with PSAP No. 12 concerning Accrual-Based Operational Reports. The results of this study are expected to provide input, especially in the field of public sector accounting related to Accrual-Based Government Accounting Standards. This research was conducted at the Bengkulu Provincial Government Financial Management Agency. The data in this study are document and interview data. The data was obtained from the Bengkulu Provincial Financial Management Agency Government in the form of an Operational Report for the 2020 fiscal year. The data analysis technique used was a qualitative analysis method, which is a method that describes in advance the recording, recognition, and reporting of income and expenses to the Government of the Financial Management Agency. Bengkulu Province which was then adjusted to PSAP No.12 concerning Accrual-Based Operational Reports. The results showed that the preparation of the Operational Report on the Government of the Bengkulu Province Regional Financial Management Agency was in accordance with PSAP No. 12. This can be seen from the recording, recognition, and reporting of income and expenses in the preparation of the Operational Report in accordance with PSAP No. 12 concerning accrual-based Operational Reports.

Analysis Of The Preparation Of Financial Reports Based On Accounting Standards For Financial Entities Without Public Accountability No. 5 Of 2009 At The Princess Hotel In Bengkulu Lensa Odios; Ahmad Soleh; Herlin Herlin
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.v3i2.1522

This research aims to analyze the application of SAK ETAP No.05 of 2009 concerning profit and loss reports at the Princess Bengkulu Hotel. The aim of this research is to determine the suitability of implementing SAK ETAP No. 05 of 2009 concerning profit and loss reports at the Princess Benkulu Hotel. The data analysis used is comparative descriptive, namely a research method that compares a valid theory with events that occur in the field. The results of this research indicate that the Princess Bengkulu Hotel specifically has not prepared a profit and loss report in accordance with SAK ETAP No. 05 of 2009, but in the profit and loss report of the Hotel Princess Bengkulu, 80% of the components are in accordance with SAK ETAP No. 05 of 2009 which applies. These components include income, expenses, profit or loss, tax expense, net profit or loss.

Co-Authors Abdul Rahman Adhitya Yuspitara Ahmad Soleh Arise Meijulni Arnita Anggraini Deka Putri Elen Novita Maharani Empon Tri Ayu Fatma Mulia Ida Anggriani Ida Nur Safitri Karona Cahya Susena, Karona Cahya Lena Elfianty Lensa Odios Marlinda Sari Maya Roma Monika Ahmelia Neli Puspita Sari Ondi Fernando Oni Yulianti Oni Yulianti Penti Safitri Rika Wulandari Rina Trisna Yanti Sefty Aulia Sulisti Afriani Tia Suriyenti Putri Yesi Noti Anggraini Yudi Irawan Abi Yusni Octavia Batu Bara

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