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Pelatihan dan Pendampingan Pemanfaatan Marketplace Sebagai Upaya Meningkatkan Pendapatan dan Daya Saing Usaha Mikro Kecil dan Menengah (Umkm) di Kota Bengkulu Novita Sari; Fachruzzaman Fachruzzaman; Reza Imam
Sriwijaya Accounting Community Services Vol. 2 No. 2 (2023): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v2i2.25

Abstract

Usaha Mikro, Kecil dan Menengah (UMKM) merupakan usaha yang produktif dimiliki perorangan maupun badan usaha yang telah memenuhi kriteria sebagai usaha mikro. UMKM sempat mengalami penurunan penjualan di tahun 2020 pada kondisi pandemi Covid 19, kondisi pandemi membuat UMKM banyak yang tidak mampu bertahan karena tidak mampu untuk memaksimalkan penjualannya. Kondisi ini berdampak pada penurunan penjualan UMKM serta laba UMKM itu sendiri. Menghadapi semakin ketatnya persaingan, UMKM tentunya harus berusaha untuk selalu mempertahankan dan meningkatkan kemampuan bersaing sehingga bisa tetap eksis di dalam pasar. UMKM dituntut untuk terus melakukan inovasi dan melakukan manajemen yang baik akan usahanya, sehingga diharapkan dapat meningkatkan persaingan.Menyikapi masalah tersebut, saat ini UMKM telah memanfaatkan strategi digital untuk menjalankan, mengembangkan serta mempertahankan usaha. Strategi digital yang digunakan pelaku UMKM diantaranya pemasaran melalui media digital. Berdasarkan kondisi tersebut, maka tim pengabdian kepada masyarakat magister Akuntansi Universitas Bengkulu, berencana menyelenggarakan kegiatan sosialisasi pemanfaatan marketplace sebagai media pemasaran produk-produk UMKM dan menjadikan hal tersebut sebagai upaya dalam meningkatkan pendapatan dan daya saing usaha kecil dan menengah (umkm)
ANALISIS KETERAMPILAN SOSIAL MENGGUNAKAN FIRO-B PADA AUDITOR INTERNAL PEMERINTAH DI PROVINSI BENGKULU Lismawati Lismawati; Emilyan Inzar; Jaka Isgiyarta; Novita Sari
Jurnal Akuntansi Vol. 10 No. 2 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.2.115-128

Abstract

This study aims to analyze and prove whether there are differences in the level of social skills of internal auditors in terms of culture, gender and age. This study uses an internal auditor working in the Bengkulu Provincial Audit Board (BPKP) as a sample. Data were analyzed using the Fundamental Interation Relationship-Behavior (FIRO-B) score and independent sample t-test with the SPSS program. The results showed that there were no significant differences in the level of social skills between the internal auditors of different cultures, genders and ages of the internal auditors working in the Bengkulu Province Audit Board (BPKP). The results of this study provide research evidence that there is no difference in the ability of social skills in terms of cultural, gender and age differences.
Pengaruh Sistem Pengendalian Internal Pemerintah dan Kompetensi Aparatur Sipil Negera terhadap Kecurangan Akuntansi Hegi Renes; Novita Sari; Halimatusyadiah Halimatusyadiah; Baihaqi Baihaqi
Jurnal Simki Economic Vol 9 No 1 (2026): Volume 9 Nomor 1 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v9i1.1543

Abstract

This study was conducted to analyze the influence of the Government Internal Control System (SPIP) and ASN competency on accounting fraud in the Regional Work Units (SKPD) of Mukomuko Regency. This study used a quantitative method with a survey approach. The study population was all SKPDs in Mukomuko Regency, with a sample of 48 SKPDs using a total sampling technique. Data were analyzed using multiple linear regression to determine the influence of SPIP and ASN competency on accounting fraud in SKPDs of Mukomuko Regency. The results showed that SPIP had a negative and significant effect on accounting fraud and ASN competency also had a negative and significant effect on accounting fraud in SKPDs of Mukomuko Regency. These findings confirm that increasing the effectiveness of SPIP and developing ASN competency, particularly in planning, technical skills, and documentation management, are key strategies in suppressing accounting fraud.
Financial Planning Is Influenced By Lifestyle, Financial Literacy And Accounting Mental (Case Study Of Accounting Students In Bengkulu City) Merita Tri Resky; Rini Indriani; Novita Sari
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2026): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i2.10102

Abstract

This study aims to determine the influence of lifestyle, financial literacy, and accounting mentality on the financial planning of accounting students in Bengkulu City. This study uses a quantitative approach with a survey method and primary data collected through an online questionnaire using Google Forms and barcode scans distributed directly and via the WhatsApp application. The population in this study were active undergraduate and graduate students in accounting study programs at various universities in Bengkulu City in the 2022/2024 academic year. The research sample consisted of 80 respondents determined by purposive sampling based on certain criteria, namely active undergraduate and graduate students in the 2022/2024 academic year, who had taken Accounting and Investment Management courses, and had income other than from their parents. The data analysis techniques used included descriptive statistical tests, data quality tests, classical assumption tests, multiple regression analysis, determination coefficients, and t-tests, with the help of SPSS version 27 for IoS software. The results of the study indicate that the variables of Lifestyle and Financial Literacy have no effect on Financial Planning, while Accounting Mentality has a positive effect on Financial Planning
The Development of Student Worksheets (LKPD) Based on Discovery Learning Procedure Text Material for Class VII SMP: Pengembangan Lembar Kerja Peserta Didik (LKPD) Berbasis Discovery Learning Materi Teks Prosedur Kelas VII SMP Novita Sari; Ria Ariesta; Padi Utomo
Jurnal Korpus Vol 10 No 1 (2026): April 2026
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jik.v10i1.30902

Abstract

This research aims to describe the needs analysis process, the design results, the results of development techniques, the results of the implementation of Discovery Learning-based LKPD procedural text material for class VII SMP students. This form of study is called Research and Development (R&D) using the ADDIE development model. Data collection techniques were carried out in the form of interviews and questionnaires. Interviews were carried out using interview guidelines to find out the situation in learning, and questionnaires were carried out to find out the results of validation tests and prasvcticality tests. The data analysis technique used is qualitative and quantitative analysis in the form of LKPD development process data, validation data by validators, and student assessment data to determine the practicality of LKPD. The research results were seen from the material expert validation process with a score percentage of 81.25% and design validation with a score percentage of 77.77%, thus reaching the feasible category. The results of the student assessment of the LKPD received a score of 4.35% in the very practical category. So it can be concluded that the Student Worksheet based on discovery learning, the procedural text material produced, is suitable and practical to use. Therefore, it can be concluded that the Discovery Learning-based procedure text LKPD for class VII junior high school is feasible and practical to use in learning.
The Influence of Work-Life Balance and Flexible Working Arrangements on Auditor Performance at the Bengkulu Provincial Inspectorate Intan Nur Fitriani; Novita Sari; Halimatusyadiah
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is motivated by the persistent performance issues of auditors at the Bengkulu Provincial Inspectorate, reflected in findings on regional financial management and the potential for role conflict due to high work demands. This condition requires attention to non-technical factors such as work-life balance and flexible working arrangements. This study aims to examine the effect of work-life balance and flexible working arrangements on auditor performance. The research method uses a quantitative approach with a survey method. The study population was all 62 auditors at the Bengkulu Provincial Inspectorate, sampled through a saturated sampling technique. Data were collected using a questionnaire and analyzed using multiple linear regression using SPSS. The results show that work-life balance has a positive and significant effect on auditor performance, as does flexible working arrangements, which also have a positive and significant effect. Simultaneously, both variables are able to explain 53.3% of the variation in auditor performance. In conclusion, improving work-life balance and implementing optimal work flexibility can improve auditor performance. The implications of this study emphasize the importance of organizational policies that support work well-being and flexibility as a strategy to improve the performance of public sector auditors.