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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.