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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
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy 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%.
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