Article Per Year (5 Year)
p-Index From 2021 - 2026
5.253
P-Index
This Author published in this journals
All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Dehasen Untuk Negeri Jurnal Dehasen Mengabdi Journal of Management, Economic, and Accounting Tractare: Jurnal Ekonomi-Manajemen Jurnal Kewirausahaan dan Bisnis Jurnal Kewirausahaan dan Inovasi JUMANDIK Jurnal Gotong Royong Jurnal Manajemen & Pendidikan Jurnal Bisnis, Manajemen, dan Akuntansi Jurnal Ekonomi, Manajemen, Bisnis, dan Akuntansi Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Jurnal Pengabdian Mandiri
Wagini Wagini, Wagini
Jurusan Fisika FMIPA UGM
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 37 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 37 Documents
Search

 1   2   3   4 
ANALISIS PENGARUH PENDAPATAN DAN BEBAN TERHADAP PAJAK : LABA SEBELUM PAJAK SEBAGAI VARIABEL INTERVENING PADA PT. BANK BENGKULU Wagini, Wagini; Andalas, Dara; Susena, Karona Cahya
JURNAL EKOMBIS REVIEW Vol 7 No 2 (2019)
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.723 KB)

Abstract

This study aims to look at the effect of income and burden on taxes with pre-tax profit as an intervening variable. The data used in this study is secondary data in the form of financial statements for the period 2010-2017. Data testing method uses multiple linear regression analysis with t test, F test, and test coefficient of determination. The results showed that income directly had a negative and not significant effect on taxes, with a total effect of -1.400 and a significance level of 5.7%. Whereas indirectly, income has a positive and significant effect on taxes through pre-tax profit as an intervening variable, with a total influence of 1,401 and a level of significance of 0.07%. Direct expenses have a positive and significant effect on taxes, with a total influence of 1,064 with a significance level of 3.6%. Whereas indirectly the burden also has a positive and significant effect on tax with pre-tax profit as an intervening variable, with a total influence of 1,401 with a significance level of 0.07%. The results of the analysis can be concluded that profit before tax is rightly used as an intervening variable to see the effect of income, expense on pre-tax profit because it can contribute influence by 94%. That is, the tax that must be paid by PT. Bank Bengkulu is influenced by three important factors, namely income, expenses and pre-tax profits.
Peningkatan Kesejahteraan Masyarakat Melalui Pengembangan Potensi Lokal Di Desa Sukasari Kecamatan Periukan Kabupaten Seluma Provinsi Bengkulu Ferina, Zahrah Indah; Kresnawati, Kresnawati; Susanti, Neri; Wagini, Wagini; Fitriano, Yun
Jurnal Pengabdian Masyarakat Bumi Raflesia Vol 2, No 1 (2019): Jurnal Pengabdian Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.358 KB) | DOI: 10.36085/jpmbr.v2i1.292

Abstract

Indonesia merupakan Negara agraris, dimana penduduknya sebagian besar merupakan petani. Indonesia dianugrahi Sumber Daya Alam yang sangat berlimpah akan tetapi kondisi yang sangat menguntungkan itu berbanding terbalik dengan keadaan Indonesia sekarang ini. Pertanian memiliki produktifitas tenaga kerja yang rendah dan juga didominasi oleh tenaga kerja tidak dibayar (pekerja keluarga), sehingga pertumbuhan yang terjadi pada lapangan usaha ini belum mampu memberikan manfaat banyak terhadap kesejahteraan masyarakat (petani). Hal ini dapat kita lihat   di desa Sukasari  kecamatan Periukan kabupaten Seluma. Potensi pertaniannya belum dimaksimalkan dengan baik, maka kami team pengabdian dari Fakultas Ekonomi Univeristas Dehasen  membagi informasi dan ilmu bagaimana memaksimalkan potensi alam dari desa Sukasari ini. Diharapakan pengabdian ini dapat memberikan kontribusi kepada warga sekitar yang diberikan materi tentang kewirausahaan dan pemaksimalan potensi desa. Tentu desa Sukasari memiliki potensi yang besar untuk memaksimalkan hasil dari Sumber Daya Manusianya.yaitu dengan memanfaatkan potensi kelapa dan serai
Sosialisasi Strategi Umkm Dalam Meningkatkan Nilai Ekonomi Melalui Diversifikasi Pangan Lempuk Durian Di Anggut Bengkulu Irwanto, Tito; Putra, Iswidana Utama; Wahyuni, Amalia; Wagini, Wagini; Gayatri, Ida Ayu Made Er Meytha
Jurnal Dehasen Mengabdi Vol 3 No 1 (2024): Maret-Agustus
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdm.v3i1.2977

Abstract

MSMEs have a very important role to improve the economy of a country. With the existence of MSMEs, it is able to facilitate the government in pursuing economic growth. In Indonesia, the number of MSMEs continues to increase every year, people who have an interest in business and business will establish MSMEs that are able to increase economic growth in their area. Bengkulu is a province that has also experienced an increase in MSMEs, there is a lot of potential in Bengkulu province so that it can be used as a business or business activity by the community, one of which is the management of durian fruit into durian lempuk in the Angut area of Bengkulu. In improving the efforts that have been made by the community, it is also necessary for people who are creative and innovative in developing their business so that they are able to compete globally so that durian lempuk can become an icon as a typical food of the Bengkulu province. the purpose of this service is to socialize to the community and motivate them to continue to increase the potential of the region so that they are able to create quality and growing MSMEs.
Optimalisasi Manajemen Produksi Dan Pemasaran Tahu Dan Tempe Di Lingkungan Industri Kecil Menengah Septi, Septi; Meytha, Ida Made Ayu Er; Wagini, Wagini; Mulyana, Andy; Kamelia, Kamelia
Jurnal Dehasen Mengabdi Vol 3 No 2 (2024): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdm.v3i2.6265

Abstract

This community service activity aims to optimize production and marketing management of tofu and tempeh in the Small and Medium Industry (IKM) environment. The main focus of this program is to increase the efficiency of the production process and expand the marketing reach of products through technology and digital marketing strategies. The methods used are surveys and observations, technical assistance and monitoring and evaluation. In the production aspect, the main challenge is raw materials whose prices are starting to rise or become expensive, while in the marketing aspect the challenge faced is competition between other factories.
Pemberdayaan Dan Pengembangan Industri Kecil Menengah Pabrik Tempe Dan Tahu Putri, Shofi Rahmadannia; Gayatri, Ida Ayu Made Er Meytha; Febriansa, M. Rahman; Wagini, Wagini; Mulyana, Andi
Jurnal Dehasen Mengabdi Vol 3 No 2 (2024): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdm.v3i2.6266

Abstract

Most Indonesian people really like tempeh and tofu. The affordable price means these two foods always sell well on the market. However, behind the cheap prices of tempeh and tofu there are entrepreneurs who are having difficulty because the price of soybeans continues to soar. If the price of tempeh and tofu increases, it is feared that purchases of tempeh and tofu will decrease. However, if it is not increased, entrepreneurs will have difficulty in the production process. The aim of this service is to optimize MSME income through market improvement.
Pemanfaatan Market Digital Dalam Meningkatkan Minat Kewirausahaan Terhadap Siswa dan Siswi MA Annur Pagar Jati Bengkulu Tengah Aliano, Dio; Zoniarti, Zoniarti; Wagini, Wagini; Gayatri, Ida Ayu Made Er Meytha
Jurnal Dehasen Mengabdi Vol 3 No 2 (2024): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdm.v3i2.6647

Abstract

In the era of globalization and the rapid development of information technology, digitalization has entered into various aspects of life, including in the fields of education and entrepreneurship. The utilization of the digital market is one of the important innovations in the business world that provides various opportunities and conveniences for entrepreneurs including for students. This service aims to explore the utilization of the digital market in increasing entrepreneurial interest among MA Annur Pagar Jati students in Central Bengkulu. This research uses the Participatory Action Research (PAR) method with a special study approach involving observation, in-depth interviews. The results showed that digital markets, such as e-commerce and social media have great potential to increase students' entrepreneurial interest and skills. Through various digital-based trainings and projects, students not only learn about entrepreneurial concepts but also gain practical experience in running a business online. In addition, the use of digital marketplaces also helps students develop other skills such as time management, communication and creativity. This indicates that the integration of digital marketplaces in the entrepreneurship curriculum can be an effective strategy to motivate and equip young people with relevant skills to face future economic challenges.
Sosialisasi Menumbuhkan Semangat Wirausahawan Kreatif Dan Inovatif Diera Digitalisasi Pada Siswa Kelas X DKV SMK 1 Pembangunan Kota Bengkulu Putri, Tiara Renita; Soleh, Ahmad; Putra, Iswidana Utama; Wagini, Wagini; Rahman, Abdul
Jurnal Dehasen Untuk Negeri Vol 3 No 2 (2024): Juli
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdun.v3i2.6222

Abstract

In the context of globalization and evolving digitalization, it is crucial for education to equip the younger generation with a creative and innovative entrepreneurial spirit. This comunity service aims to explore the impact of socialization on the development of entrepreneurial spirit among students in the 10th grade of the Visual Communication Design (DKV) program at SMK 1 Pembangunan Kota Bengkulu. Through a case study method and data collection via interviews and observations, this study highlights a significant increase in the interest and skills of young entrepreneurs after participating in socialization activities. The findings of this research can serve as a foundation for educational institutions and relevant stakeholders to strengthen socialization approaches in fostering entrepreneurial spirit among students
Pemanfaatan Media Sosial Untuk Memasarkan Penjualan Mie Ayam Dan Bakso Ananda Di Desa Durian Demang Lesmana, Arif; Astuty, Kamelia; Nurzam, Nurzam; Wagini, Wagini
Jurnal Dehasen Untuk Negeri Vol 3 No 2 (2024): Juli
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdun.v3i2.6589

Abstract

The Mie Ayam and Bakso Ananda business in Durian Demang Village faces challenges in increasing visibility and sales amid intense competition. This study aims to assist the business by developing and implementing a digital marketing strategy. The method used includes observation, interviews, and surveys to identify marketing needs and opportunities. The strategy implemented involves using social media platforms such as Facebook, Instagram, and WhatsApp to promote products. Training and mentoring were provided to the business owner on how to optimize the use of social media. The results of the activities showed significant increases in the number of customers, social media followers, and product sales. The implementation of the digital marketing strategy proved effective in enhancing the business's visibility and competitiveness. In conclusion, digital marketing strategies can be an effective solution for small and medium-sized enterprises to face market competition. It is recommended that business owners continuously develop their digital marketing skills and collaborate with marketing experts to maintain the achieved success.
Analysis Of Accounting Information Systems For Cash Receipts And Disbursements At Family 24 Pagar Dewa Pharmacy, Bengkulu City Sai, Tunggalan; Wagini, Wagini; Hidayah, Nenden Restu
Tractare: Jurnal Ekonomi-Manajemen Vol 7 No 1 (2024): TRACTARE : Jurnal Ekonomi dan Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Bentara Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62820/trt.v7i1.143

Abstract

The aim of this research is to analyze the accounting information system for cash receipts and disbursements at the Family 24 Pagar Dewa Pharmacy in Bengkulu City according to Mulyadi's theory (2019:379). The data analysis method is comparative descriptive analysis between the SIA theory of cash receipts and cash disbursements according to Mulyadi and the Family 24 Pagar Dewa Pharmacy, Bengkulu City. The results of the research show that the accounting information system for cash receipts and cash disbursements at the Family 24 Pagar Dewa Pharmacy, Bengkulu City includes: related functions, documents used, accounting records used and procedures that form the system. The cash receipt accounting information system at the Family 24 Pagar Dewa Pharmacy, Bengkulu City has a compatibility with the related functions and the network of procedures that form the system with the theory presented by Mulyadi, because at the Family 24 Pagar Dewa Pharmacy, Bengkulu City there is a cash receipt process and also functions related to receipts. cash but there is no delivery function. For the documents used, there are several documents that are not used by pharmacies because all transactions are carried out computerized. Likewise with recording, only making entries in the cash entry book. The accounting information system for cash disbursements at the Family 24 Pagar Dewa Pharmacy, Bengkulu City, there are conformities and discrepancies between Mulyadi's theory and what is carried out by the Family 24 Pagar Dewa Pharmacy, Bengkulu City. Conformity can be seen from the existing functions which are in accordance with Mulyadi's theory but there is no internal inspection function. The documents used are not in accordance with Mulyadi's theory because many documents are not made by pharmacies, such as requests for making checks and there is also no preparation of funds for disbursement of all cash disbursement transactions directly issued by the cashier or by the pharmacist and disbursement by transfer is carried out by the pharmacy owner
The Effect Of Product Quality And Service Quality On Customer Satisfaction At Heri Manna Photocopy Shop, South Bengkulu Regency Anggriani, Tiara Dwi; Made E. G, Ida Ayu; Wagini, Wagini
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 2 (2024): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i2.6315

Abstract

A photocopier is a tool for recopying documents or illustrations using light, heat, chemicals or static electric charges. Photocopy machines continue to be improved to meet people's needs, starting from black and white photocopies to color photocopies that resemble the original. The purpose of this research is to prove that product quality and service quality influence customer satisfaction at Heri Manna Photocopy, South Bengkulu. This type of research uses quantitative research. The analytical method in this research uses Validity Test, Reliability Test, Multiple Linear Regression Analysis, Coefficient of Determination, and hypothesis testing using the t test. The number of samples studied was 90 Heri Photocopy consumers. The results of the multiple linear regression analysis are the equation: Y = 13.152 + 0.477 ) at Heri Photocopy, South Bengkulu Regency. The value of the coefficient of determination from the calculation results using SPSS can be seen from the coefficient of determination from R square of 0.851. This means that the product quality value (X1) and service quality value (X2) influence customer satisfaction (Y) by 85.1% while the remaining 14.9% is influenced by other variables not examined in the research. So product quality and service quality have a very significant influence on customer satisfaction.
Co-Authors Abdul Rahman Agus Prasetyo Agus Setia Budi, Agus Setia Ahmad Soleh Alamsyah , Alif Novliyan Aliano, Dio Almagribi, Muhamad Sholahudin Ananda, Dea Try Andalas, Dara ANDY MULYANA Anggriani, Tiara Dwi ARIF LESMANA Ariska, Yesi Indian Astuty, Kamelia Ayu Agustin Buana, Muhamad Rama fitra Buaton, Wiranda Dila, Viana Dwi Puji Lestari, Dwi Puji E.G , Ida Ayu Made Effendi, Bahman Eka Sari, Eka Febliansa , M. Rahman Febriansa, M. Rahman Ferina, Zahrah Indah Fitri, Henny Desfijar Fitriano, Yun Gandi , Ramanda Gayatri, Ida Ayu Made Er Meytha Gayatri, Ida Ayu Made Ermeytha Gunawan, Echa Gustika , Soni Harwini, Dewi Hidayah, Nenden Restu Hijeria, Putri Ida Anggriani Ikshaliana, Tiara Irawan, Sella Devi Kamelia Kamelia Karona Cahya Susena, Karona Cahya Karyono Karyono Kresnawati, Kresnawati Lesmana, Rendy Made E. G, Ida Ayu Maulana, Sidik MD , Eska Prima Melinda, Tri Febrina Meytha, Ida Made Ayu Er Mulyana, Andi Mutiarani, Nyimas Asti Nasution, Suswati Neri Susanti Ngarbingan, Hubertina Karolina Nia Indriasari, Nia Nigita, Wayan Nurzam, Nurzam Oktapiani, Rahma Panjaitan , David Penola, Yola Prasetya, Muhammmad Roky Prasetya, Zelinda Pratidina Nasution, Siti Wardah Putra, Iswidana Utama Putri, Des Gita Adinda Putri, Reni Doyun Putri, Shofi Rahmadannia Putri, Tiara Renita Putri, Yesi Racmi, Seci Lia Rahma Dania Riesti, Lorenza Sai, Tunggalan Sari, Mayang Sekar Sari, Urba Tian Sari, Yerni Puspita Septi Septi Sulisti Afriani, Sulisti SURYANI, RENI Suwarni Suwarni Tito Irwanto, Tito Trilestari, Ayu Ulfatun Hasanah Wahyuni, Amalia Wahyuni, Reska Wijaya, Ermi Yanti, Rina Trisna Yulianti, Oni Zoniarti, Zoniarti