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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Journal of Indonesian Management 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 Ekonomi Islam, Akuntansi, dan Manajemen Jurnal Pengabdian Mandiri
Wagini Wagini, Wagini
Jurusan Fisika FMIPA UGM
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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.
Analysis Of The Internal Control System Over Payroll And Wages At Pt.Roda Teknindo Purajayah Agustin, Ayu; Wagini, Wagini; Hidayah, Nenden Restu
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.v3i2.6528

Abstract

The payroll and wage accounting system needs to be carried out control activities to ensure that the implementation of the payroll and wage system runs according to established standards, including at PT. Roda Teknindo Purajaya. This company has implemented internal control over the payroll and wage system. The research objective is to determine the internal control system over the payroll and wage system at PT. Roda Teknindo Purajaya. This research includes comparative descriptive research, which describes the actual characteristics and conditions of a research object by comparing the internal control system over payroll and wages carried out at PT. Roda Teknindo Purajaya with Mulyadi's theory. Data is collected by documentation and interview methods, while data analysis uses comparative analysis. The results showed that the internal control system over payroll and wages at PT. Roda Teknindo Purajaya was in accordance with Mulyadi's theory. First organization, there has been a strict separation of functional responsibilities between the payroll maker function and the finance function. Second, the authorization system, the employee appointment letter is signed by the main director, in order to avoid paying salaries to fictitious employees, as well as changes in employee salaries, both due to changes in rank, changes in salary and wage rates, and additional families are always based on the director's decision letter. In addition to the separation of responsibilities, it is known that all documents used are always authorized by the authorized person. Third, the recording procedure has included salary and wage rates in the attendance card and is checked for accuracy by the bookkeeping department. Fourth, healthy practices, that supervision has been carried out, compared and verified against attendance cards and employee income tax calculations. Thus it can be conveyed that the internal control system over the payroll and wage system at PT. Roda Teknindo Purajaya is in accordance with the theory by Mulyadi.
Upaya Meningkatkan Hasil Belajar Siswa Membaca Teks Dialog Bahasa Inggris dengan Metode Role Playing pada Kelas IX-5 SMP Negeri 17 Kota Tangerang Selatan Wagini, Wagini
Jurnal Manajemen & Pendidikan [JUMANDIK] Vol 2 No 3 (2024): Jurnal Manajemen & Pendidikan [JUMANDIK]
Publisher : LAP4B

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58174/jmp.Volume:2.No:3.2024.112.Hal:96-100

Abstract

This study aims to determine efforts to improve student learning outcomes in reading English dialogue texts with the role playing method of class IX-5 SMP Negeri 17 South Tangerang City. The object of the study was grade IX-5 students of SMP Negeri 17 with a total of 40 children. This action research is a collaborative action research by dividing 3 (three) important research groups. The results of the study obtained the value of learning outcomes increased by 17.4%. In cycle I the average value was 70.3 and cycle II the average value was 82.5 from the success criteria of KKM > 75. Classical completeness increased by 38% as seen from cycle I 45% and cycle II 83% from success criteria > 80%. Student activity increased by 25.9% as seen from the first cycle 65.6% and in the second cycle 91.5% of the success criteria > 70%. This Role Playing method is not the only determining factor for the success of learning to read English dialogue texts so further research needs to be done using other methods.
Analysis of Performance Measurement with the Balanced Score Card Approach at the Regional Water Company (PDAM) Tirta Dharma Bengkulu City Gunawan, Echa; Yulianti, Oni; Wagini, Wagini
Journal of Indonesian Management Vol. 1 No. 2 (2021): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v1i2.122

Abstract

This study aims to conduct and see the overall organizational picture of the Bengkulu City Water Supply Company (PDAM) performance appraisal using the Balanced Scorecard approach. seen from four perspectives, namely: financial perspective, customer perspective, internal business perspective, and learning and growth perspective. From the results of research on the Performance Measurement of Regional Drinking Water Companies (PDAMs) Bengkulu City using the Balanced Scorecard approach from a financial perspective through current ratios, profit margins, operation ratios, return on investment shows that the company's financial performance is in good condition. For performance measurement based on customer perspective from customer acquistion, customer retention, customer satisfaction, customer satisfaction can be said to be good. Furthermore, the relationship / coleration of performance based on the perspective of internal business processes on the variables of motivation, alignment power, has a level of influence of 50.9% with a significance level of <5% or 0%, but for trainings it has a significance level of below 5% or equal to 0%. Whereas for performance based on the perspective of learning and growth on employee satisfaction, employee retention, productivity makes a positive contribution to the improvement of the company's economy.
The Implementation of SAK-EMKM at Randy Variasi Store in Sukamakmur Village of Marga Sakti Sebelat Sub-District in North Bengkulu Hasanah, Ulfatun; Afriani, Sulisti; Wagini, Wagini
Journal of Indonesian Management Vol. 1 No. 2 (2021): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v1i2.131

Abstract

The purpose of this study is to determine the financial statements of randy variasi store in Sukamakmur Village, Marga Sakti Sebelat Sub-District, North Bengkulu, whether it includes Financial Accounting standards for micro, small, Medium Entites (SAK EMKM). This type of research is descriptive and comparative. The data analysis technique used is a qualitive method, namely the theoretical concept and description of the object of research as well as a comparison of the two presentations of the research results by collecting financial data made by the store. The research found that the store has not compiled and presented financial reports in accordance with the provisions of the financial accounting Standards for Micro Small and Medium Entites (SAK-EMKM), the store is supposed to presents 3 (three) types of financial statements, namely statements in practive, Randy Variasi Store only provides monthly cash statements and annual cash reports.
Break-Even Point Analysis Of A Simple Tofu Factory Business In Cahaya Negeri, Seluma Regency Nigita, Wayan; Wagini, Wagini; Febliansa , M. Rahman
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i1.630

Abstract

The purpose of this study is, , to determine the Break Even Point Analysis as a tool in profit planning at the Simple Tofu Factory Business in Cahaya Negeri Seluma Regency in the period June to August 2024. The method used in this research is quantitative descriptive method.The research results indicate that, based on BEP calculations, the small-scale tofu factory business reaches its monthly break-even point with a sales volume of 4,429 tofu units or revenue of Rp199,330,735. For a three-month period, the break-even point is achieved at 13,288 units or Rp597,992,211. Over three months, actual sales reached 18,000 units, generating a net profit of Rp49,004,000 with a profit margin of 6.05%. Furthermore, with a 20% profit plan, this business shows potential to increase net profit by up to 20%, with a target monthly sales of 6,073 units or revenue of Rp273,266,933. Recommendations for the business include setting sales targets based on the BEP and expanding distribution to increase sales volume and market reach.
Analysis Of Internal Control System For Merchandise Investory At Ahass 6804 Quantum Penarik Motor Riesti, Lorenza; Wagini, Wagini; Ariska, Yesi Indian
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 1 (2025): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i1.7436

Abstract

The purpose of the study is to find out the internal control system for merchandise inverntory at Ahass 6804 Quantum Penarik Motor village Penarik, regency Teramang Jaya, district Mukomuko. The data collection method was carried out using interview, observation and documentation methods. The analytical methods used is Qualitative and Comparative analysis. The research results show that there is no conformity between Mulyadi’s theory (2016:488) and the conditions that occur in Ahass 6804 Quantum Penarik Motor shop for organizational elements, because according to Mulyadi’s theory the physical inventory count must be carried out by a special committee formed from werehouse employees. Meanwhile, what happened at the Ahass 6804 Quantum Penarik Motor shop was that the physical calculations were carried out directly by the werehouse department. For elements of the authorization system,recording procedures and employees, there is conformity and non-coformity between Mulyadi’s theory (2016:488) with the Ahass 6804 Quantum Penarik Motor shop, suitability is found in the list of physical inventory count results signed by the chairman of thr physical inventory count committee and the recording of the results of the physical inventory count based on a physical cound card whose veracity has been checked. There is a compatibility between Mulyady’s theory (2016:488) Ahass 6804 Quantum Penarik Motor shop puler for elements of healthy practice, because with Ahass 6804 Quantum Penarik Motor shop the physical calculation card for merchandise inventory has been numbered sequentially, inventory checking has been carried out twice by the inventory counting section and then by inventory checking.
Sosialisasi Kewirausahaan Pemberdayaan Ekonomi Masyarakat Pada Warga Jalan Pulai Payung RT.12 RW.04 Keluran Surabaya Kecamatan Sungai Serut Kota Bengkulu Wagini, Wagini; Gayatri, Ida Ayu Made Er Meytha; Irwanto, Tito; Melinda, Tri Febrina; Indriasari, Nia
Jurnal Dehasen Mengabdi Vol 1 No 1 (2022): Maret-Agustus
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1047.195 KB)

Abstract

Entrepreneurship is the first step for mothers to develop their own abilities to help the family economy, with the entrepreneurial spirit of the residents of Jalan Pulai Payung RT.12 RW. 04. The Surabaya sub-district, Sungai Serut sub-district, Bengkulu City has a very broad positive impact, including being able to channel the talents that exist in each of them, being able to find out what kind of products the market wants, and being able to find out a good market share for the products that are produced both in terms of appearance. from the place and the way of marketing. With this entrepreneurship socialization, it can solve the problems faced by women residents of Jalan Pulai Payung RT.12 RW. 04. Surabaya sub-district, Sungai Serut sub-district, Bengkulu City, to awaken the entrepreneurial spirit in each of them, and to be able to practice what skills are possessed by mothers. In this case, the ability possessed by the majority of mothers is in making tat cakes. Entrepreneurship socialization carried out in this service is carried out in several stages, the first stage is awareness, the second stage is capacity building and the last stage is the empowerment stage. 04. Surabaya sub-district, Sungai Serut sub-district, Bengkulu City and can be received with quite high enthusiasm. After the entrepreneurship socialization was carried out, the mothers immediately put it into practice together. The most important thing in this case is the emergence of the soul of the mothers to be able to develop themselves together in this case, making cakes and selling to the market and following current technological advances. It is hoped that every mother can use her time in a useful way and can help to improve the economy of the families of the residents of Jalan Pulai Payung RT. 12 RW. 04. Surabaya village, Sungai Serut sub-district, Bengkulu city.
Pelatihan Penyusunan Laporan Keuangan Pada Usaha Isi Ulang Air Galon Rizqi Perumahan Padang Kemiling Blok G Rt.22 Rw.08 Kelurahan Pekan Sabtu Kecamatan Selebar Kota Bengkulu wagini, Wagini; Buana, Muhamad Rama fitra; Astuty, Kamelia
Jurnal Dehasen Mengabdi Vol 1 No 2 (2022): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1187.642 KB) | DOI: 10.37676/jdm.v1i2.2798

Abstract

Pelatihan Penyusunan Laporan Keuangan ini ditujukan untuk merancang dan menyusun sebuah metode pencatatan secara akuntansi atau biasa disebut dengan basis yang dapat mengatasi kendala yangt dihadapi depot isi ulang air galon rizki, Metode yang digunakan penulis dalam pelaksanaan pelatihan penyusunan laporan keuangan ini adalah wawancara, observasi, dan tahap perencanaan secara implementasi. Hasil pelatihan penyusunan laporan ini sangat diharapkan bisa menjadi solusi pemilik usaha untuk mengatasi kendala pada usahany. Pada perancangan pelatihan ini penulis memanfaatkan basis akuntansi yang belum pernah digunakan sebelumnya pada usaha isi ulang air galon Rizqi Perumahan Kemiling Asri Blok G RT. 22 RW 08 Kelurahan Pekan Sabtu Kecamatan Selebar. Basis yang telah dirancang oleh ponulis akan menghasilakn sebuah pelaporan yang sangat membantu pemilik usaha memberikan informasi posisi keuangan usaha. Basis yang telah dirancang penulis di terapkan oleh pemilik depot isi ulang Rizqi. Setelah basis diterapkan, pemilik usaha dapat mengatasi masalah yang dihadapinya, seperti mengetahui informasi laba dan rugi yang dialami secara akurat dan posisi keuangan usahanya. Dengah hasil yang didapat melalui basis yang dirancang penulis, pemilik usaha mengambil keputusan untuk mengembangkan usahanya.
Co-Authors Abdul Rahman Agus Prasetyo Agus Setia Budi, Agus Setia Ahmad Soleh Alamsyah , Alif Novliyan Aliano, Dio Ananda, Dea Try Andalas, Dara ANDY MULYANA Anggriani, Tiara Dwi ARIF LESMANA Ariska, Yesi Indian Astuty, Kamelia Ayu Agustin Buana, Muhamad Rama fitra Dila, Viana Dwi Puji Lestari, Dwi Puji E.G , Ida Ayu Made 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 Irawan, Sella Devi Kamelia Kamelia Karona Cahya Susena, Karona Cahya Karyono Karyono Kresnawati, Kresnawati Made E. G, Ida Ayu Maulana, Sidik MD , Eska Prima Melinda, Tri Febrina Meytha, Ida Made Ayu Er Mulyana, Andi Nasution, Suswati Neri Susanti Ngarbingan, Hubertina Karolina Nia Indriasari, Nia Nigita, Wayan Nurzam, Nurzam 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, Yerni Puspita Septi Septi Sulisti Afriani, Sulisti SURYANI, RENI Suwarni Suwarni Tito Irwanto, Tito Ulfatun Hasanah Wahyuni, Amalia Wahyuni, Reska Wijaya, Ermi Yulianti, Oni Zoniarti, Zoniarti