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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 Dehasen Mengabdi Jurnal Pusat Manajemen Jurnal Karya Nyata Pengabdian Jurnal Pengabdian Mandiri Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Journal of Indonesian Management
Herlin Herlin
Universitas Dehasen Bengkulu
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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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 Vol. 1 No. 4 (2021): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v1i4.315

Abstract

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..
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 Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1364

Abstract

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%.
Socialization of the Utilization of Plastic Waste into Crafts with Residents of RT 20, RW 05, Sawah Lebar, Bengkulu Anisa Putri Pratama; Kriscin Gresia Hutabarat; Yunda Wulandari; Dimas Setiawan; Herlin Herlin; Lena Elfianty; Mimpira Haryono
Jurnal Pengabdian Mandiri Vol. 3 No. 1 (2026): Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/mandiri.v3i1.1326

Abstract

This community service activity aims to increase awareness and practical skills of KKN-T period VI with residents in RT. 20 RW 05 Sawah Lebar in managing non-organic household waste. Through a participatory method involving material delivery and direct practice, participants were trained to recycle and reuse waste such as plastic wrappers and other packaging into useful handicrafts. The results of the activity showed that participants gained knowledge and confidence in managing non-organic waste creatively. The direct involvement model encouraged sustainable behavioral changes and aroused participants' interest in continuing craft practices independently at home. This training has proven effective in increasing environmental awareness and encouraging innovation in waste management at the household level.
The Influence Of Internal Control Systems And The Competence Of Bumdes Management Apparatus On The Accountability Of Village Fund Management In Pondok Kelapa Village, Pondok Kelapa District, Central Bengkulu Regency Redha Amalia; Ahmad Soleh; Herlin Herlin
Jurnal Pusat Manajemen Vol. 3 No. 1 (2026): Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jpm.v3i1.1461

Abstract

The aim of this research is to determine the simultaneous effect of the internal control system and the competence of the village-owned enterprise (BUMDes) management apparatus on the accountability of village fund management in Pondok Kelapa, Pondok Kelapa District, Central Bengkulu Regency. The data collection method in this study used a questionnaire technique, with a sample of 79 respondents. The results of the study show that the multiple linear regression is Y = -2.102 + 0.324 X1 + 0.727 X2 + 1.478. The results indicate that the Internal Control System (X1) test shows t-count 2.593 > t-table 1.665 and significance 0.011 < 0.05, meaning the Ha hypothesis is accepted and the Ho hypothesis is rejected. This means that the Internal Control System (X1) has a positive and significant effect on the Accountability of Village Fund Management (Y) in Pondok Kelapa, Pondok Kelapa District, Central Bengkulu Regency. The Competence of BUMDes Management Apparatus (X2) test shows t-count 6.890 > t-table 1.665 and significance 0.000 < 0.05, meaning the Ha hypothesis is accepted and the Ho hypothesis is rejected. The Competence of BUMDes Management Apparatus (X2) has a positive and significant effect on the Accountability of Village Fund Management (Y) in Pondok Kelapa, Pondok Kelapa District, Central Bengkulu Regency. Based on the comparison of F-count and F-table values, the F-count value is greater than the F-table value, i.e., 64.478 > 2.72, so it is concluded that the hypothesis is accepted. This means there is a simultaneous effect between the Internal Control System (X1) and the Competence of BUMDes Management Apparatus (X2) on the Accountability of Village Fund Management (Y) in Pondok Kelapa, Pondok Kelapa District, Central Bengkulu Regency. This is evident from the significance level of 0.000 < 0.05.
Feasibility Analysis (Financial) of Pak Sugi's Tofu and Tempeh Business in Belitar Muka Village, Sindang Kelingi Subdistrict, Rejang Lebong Regency Fira Juli Andini; Herlin Herlin; Yudi Irawan Abi
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 1 (2026): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i1.9833

Abstract

A feasibility study is important to determine whether a business is financially viable. This study aims to analyse the financial feasibility of Pak Sugi's Tofu and Tempe Business in Belitar Muka Village, Sindang Kelingi Subdistrict, Rejang Lebong Regency. The analysis was conducted by calculating the total costs, total revenue, and income, then assessing the feasibility using the R/C Ratio, B/C Ratio, and Break-Even Point (BEP). The data used were primary and secondary data obtained through interviews and documentation. The results showed that the total production costs for tofu were IDR 10,686,760 and for tempeh IDR 10,443,260, with total revenues of IDR 25,399,000 and IDR 24,945,000, respectively. The net income for tofu is IDR 14,712,240 and for tempeh is IDR 14,501,740. The R/C Ratio for tofu is 2.37 and for tempeh is 2.39, the B/C Ratio for tofu is 1.37 and for tempeh is 1.39, while the BEP results show that the business is above the break-even point. Therefore, Mr. Sugi's tofu and tempeh business is deemed viable and has good prospects for future development.
Manfaat Digital Payment Sebagai Alat Pembayaran Bagi UMKM Pada Sekolah Menengah Atas Negeri 5 Kabupaten Kepahiang Sulisti Afriani; Herlin Herlin; Sri Handayani; Kiemas Kurniawan TA
Jurnal Dehasen Mengabdi Vol 5 No 1 (2026): Maret
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdm.v5i1.10809

Abstract

Indonesian MSMEs contributed more than 61% of Indonesia's GDP in 2024, valued at IDR 9,580 trillion, and play a crucial role in Indonesia's economic growth. MSMEs (Micro, Small, and Medium Enterprises) in Indonesia have yet to fully digitize. Of the more than 66 million MSMEs, only 24 million have digitized. The government continues to encourage MSME growth towards digitalization, so that quality local products and small businesses become widely known by leveraging technology, social media, and digital payments. MSMEs must be bold in adapting and innovating regarding MSME digitization. Furthermore, financial technology (fintech) institutions can play a role in encouraging the widespread implementation of MSME digitization. Fintech companies and banks have made numerous breakthroughs in payment technology for businesses. Digital payments have become an integral part of small business development in Indonesia. As more consumers shift to cashless payment methods, this can encourage MSMEs to adopt digital payment technology and experience various benefits for MSMEs in penetrating the competitive landscape. Digital payments have become one of the most significant technological innovations in recent years. For Micro, Small, and Medium Enterprises (MSMEs), digital payments can be an effective payment tool to increase efficiency, security, and customer satisfaction. This study aims to identify the benefits of digital payments as a payment tool for MSMEs. (https://www.risetkita.id/manfaat-pembayaran-digital-bagi-umkm/) .
Sosialisasi Hukum Tentang Kdrt Bersama Ibu-Ibu Pkk Rt 16 Rw 05 Kelurahan Sawah Lebar Intan Permata Sari; Riki Sumansyah; Devri Aryansyah; Artika Sari Devi; Bimo Restu Putra; Herlin Herlin; Devi Sartika; Lydia Margaretha
Jurnal Karya Nyata Pengabdian Vol. 2 No. 2 (2026): April
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jknp.v2i2.575

Abstract

Domestic violence (DV) is a social problem that persists frequently in society, particularly against women and children. Lack of understanding of the law and protection of victims of domestic violence leads to many cases going unreported and continuing to recur. This DV legal outreach activity aimed to increase the understanding of the Family Welfare Movement (PKK) women in RT 16 RW 05, Sawah Lebar Village, regarding the forms of domestic violence, their impacts, and legal protection mechanisms under Law Number 23 of 2004 concerning the Elimination of Domestic Violence. The implementation method included counseling, interactive discussions, and a question-and-answer session. The results demonstrated increased knowledge and awareness among participants regarding the importance of preventing and reporting domestic violence to create harmonious and safe families.
Co-Authors Abdul Rahman Adhitya Yuspitara Ahmad Soleh Anisa Putri Pratama Arise Meijulni Arnita Anggraini Artika Sari Devi Bimo Restu Putra Deka Putri Devi Sartika Devri Aryansyah Dimas Setiawan Elen Novita Maharani Empon Tri Ayu Fatma Mulia Fira Juli Andini Haryono, Mimpira Ida Anggriani Ida Nur Safitri Intan Permata Sari Karona Cahya Susena Kiemas Kurniawan TA Kriscin Gresia Hutabarat Lena Elfianty Lensa Odios Lydia Margaretha Marlinda Sari Maya Roma Monika Ahmelia Neli Puspita Sari Ondi Fernando Oni Yulianti Oni Yulianti Penti Safitri Redha Amalia Rika Wulandari Riki Sumansyah Rina Trisna Yanti Sefty Aulia Sri Handayani Sulisti Afriani Tia Suriyenti Putri Yesi Noti Anggraini Yudi Irawan Abi Yunda Wulandari Yusni Octavia Batu Bara