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Internal Control System Analysis of Cash Receiving at Adeeva Hotel, Bengkulu City Neli Puspita Sari; Sulisti Apriani; Herlin Herlin
Journal of Indonesian Management (JIM) Vol. 1 No. 3 (2021): SEPTEMBER
Publisher : Penerbit ADM Bengkulu

The purpose of this study is to determine the internal control system for cash receipts at Hotel Adeeva Bengkulu City, especially cash receipts from cash sales. Data collection tools were carried out by means of documentation and unstructured interviews. The analytical method used is comparative analysis comparing the theory put forward by Mulyadi Hotel Adeeva Bengkulu City regarding the cash receipt internal control system. The results of this study indicate that the internal control analysis of cash receipts at the Adeeva Hotel, Bengkulu City, is not good enough because there is still no separation of functions and there is an overlap between the existing functions of the front office. The authorization system and recording procedures at the Adeeva Hotel in Bengkulu City are inadequate, because there is a one-way system where the front office still has dual duties as seen from the reception of guests and supervises payments at the cashier. Employ competent Adeeva Hotel, Bengkulu City, has conducted training for new employees and conducted a fairly strict employee selection before being accepted as employees

The Influence of Governance, Leverage and Financial Distress on Profit Management (Case Study at State-Owned Banking Service Companies Listed on the IDX) Arise Meijulni; Ahmad Soleh; Herlin Herlin
Journal of Indonesian Management (JIM) Vol. 1 No. 3 (2021): SEPTEMBER
Publisher : Penerbit ADM Bengkulu

Governance is a series of processes that affect the management and control of a banking service company. Leverage is a source of funds that have fixed costs with the aim of increasing profits. Financial distress is financial difficulty. Profit management is managing income and expenses to get a net profit. The purpose of this study is to identify the influence of governance, leverage, and financial distress on profit management in state-owned companies listed on the Indonesia Stock Exchange (IDX). The technique of collecting data is the most strategic step in research, because the main purpose of research is to get data. The results of this study indicate that the t statistical test shows that governance has a positive and insignificant influence on profit management because the significance value is> 0.05, while leverage and financial distress have a positive and significant influence because the significance value is <0.05.

The Effect of Information Technology and Understanding of Government Accounting Standards on the Quality of Financial Reports at the Marine and Fishery Services Bengkulu Province Tia Suriyenti Putri; Oni Yulianti; Herlin Herlin
Journal of Indonesian Management (JIM) Vol. 1 No. 4 (2021): December
Publisher : Penerbit ADM Bengkulu

The purpose of this study was to examine the effect of information technology and understanding of Government Accounting Standards on the quality of financial reports at the Bengkulu Province Marine and Fisheries Service. The sampling procedure used in this study is non-probability with purposive sampling technique, namely employees related to financial statements. Based on these criteria, the sample in this study was 30 employees at the Bengkulu Province Marine and Fisheries Service. Data collection methods using questionnaires and data analysis used is multiple linear regression, coefficient of determination and hypothesis testing. The regression results show a positive influence between information technology and understanding of Government Accounting Standards on the quality of financial reports at the Bengkulu Province Marine and Fisheries Service because the regression direction has a positive direction, namely Y = 2.062 + 0.436X1 + 0.670X2 + 5,504. Information technology has a significant effect on the quality of financial reports at the Bengkulu Province Marine and Fisheries Service, because the significant value of 0.005 is smaller than 0.05. Understanding of Government Accounting Standards has a significant influence on the quality of financial reports at the Bengkulu Province Marine and Fisheries Service because the significant value of 0.000 is smaller than 0.05. Information technology and understanding of Government Accounting Standards jointly have a significant effect on the quality of financial reports at the Bengkulu Province Marine and Fisheries Service because the significant value of 0.000 is smaller than 0.05. The coefficient of determination of R square is 0.603. This means that information technology and understanding of Government Accounting Standards affect the quality of financial reports by 60.3% while the rest (100-60.3% = 43.3%) is influenced by other causal factors not examined in this study..

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 ADM Bengkulu

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.

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.

Busines Feasibility Analysis Of Sri Rasa Crackers Factory In Bengkulu City Maya Roma; Sulisti Afriani; Herlin Herlin
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.v4i3.1364

Feasibility studies are very important for Sri Rasa Cracker Factory Businesses that plan to expand their business with maximum profit that has been undertaken. This study aims to analyze and determine the cost of revenue, profit, and business feasibility of the Sri Rasa Crackers Factory in Bengkulu City. The analysis method used to determine the feasibility of a business or investment based on legal aspects, market and marketing aspects, technological aspects, environmental aspects, and financial aspects using the Payback Period (PP) method, Net Present Value (NPV), Internal Rate Of Return (IRR), Profitability Index (PI), and Avarage Rate Of Return (ARR). The results of this study indicate that the feasibility test from the legal aspects, market and marketing aspects, technological aspects, and environmental aspects of the Sri Rasa Crackers Factory Business is feasible to run. From the financial aspect with the Payback Period (PP) method is 4.25 months Payback Period is now smaller than the economic life of 3 years, then the Sri Rasa Cracker Factory Business is feasible to develop. From the Net Present Value (NPV), the Sri Rasa Cracker Factory business is feasible to run because it gets a positive value, namely (Rp.485,589,698.8). From the Internal Rate of Return (IRR), the Sri Rasa Cracker Factory business is feasible to run because it has obtained a yield greater (22%> 20%) than the loan interest. From the Profitability Index (PI), the Sri Rasa Cracker Factory business obtained a result of 8.35, so it is feasible to develop. From the Avarage Rate Of Return (ARR), the Sri Rasa Cracker Factory business is feasible to run, because it gets a result of 8.35%.

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.

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.

Analysis Of Merchandise Inventory Control Using Eoq, Rop, Ss Methods At Raffa Bengkulu Fruit Store Yusni Octavia Batu Bara; Ida Anggriani; 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.v3i2.1524

Raffa's Fruit Shop Business is a shop that distributes merchandise which operates in the fruit sector. Among the various methods available, the methods used are the EOQ, ROP, and Safety Stock methods. This research aims to analyze fruit inventory control using the EOQ, ROP, SS method at the Raffa Fruit Shop, Bengkulu City. The data analysis used is descriptive qualitative, namely a research method to determine variable values without making comparisons. The results of this research show that the required quantity of merchandise for 1 period is 671,159 Kg, the economical purchase amount or EOQ is 24,291 Kg, the Purchase Frequency is 28 orders. Reorder Point or reorder point is 40,197 Kg, and Safety Stock or safety stock is 392.81 Kg.

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