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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 Journal of Business Management Journal of Management, Economic, and Accounting Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Jurnal Pengabdian Mandiri
Wagini Wagini, Wagini
Jurusan Fisika FMIPA UGM
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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.
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.
Pembekalan Wirausaha Pemasaran Mandiri Bagi UMKM Makanan Tradisional Rengginang Di Jl. RE Martadinata RT.12 RW.02 NO.15 Kel. Kandang Mas Kec. Kampung Melayu Kota Bengkulu Wagini, Wagini; Dila, Viana; Fitri, Henny Desfijar; Yulianti, Oni; Harwini, Dewi
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 (639.353 KB) | DOI: 10.37676/jdm.v1i2.2854

Abstract

MSMEs are one of the growing economic sectors in Indonesia. This sector is mostly run by entrepreneurs because it is easy to manage and does not require too large a cost in the process of its establishment. One of the MSMEs that are often found in the city of Bengkulu is MSMEs that produce and sell food made from black sticky rice. This community service activity will be held on Jl. RE Martadinata RT.12 RW.02 NO.15 Kel. Cage Mas Kec. Bengkulu City Malay Village. With this socialization, MSMEs still sell products in the form of Rengginang Ketan Hitam in conventional ways that do not yet have good product characteristics or brand image for consumers. As well as making MSMEs aware of the importance of using product names/brands so that they are easily recognized by consumers. The socialization of entrepreneurship carried out in this service is carried out in several stages, the first stage of awareness, the second stage of capacity building and stages of empowerment. all stages have been practiced for MSME actors at RT.12 RW.02 NO.15 Kel. Kandang Mas Kec. Kampung Melayu Bengkulu City and can be received with a fairly high enthusiasm. After this socialization is carried out, MSME actors can create brands and sell products to the market and use current technology. It is hoped that every MSME can create product characteristics or brands to be easily recognized by consumers and help increase product sales.
Sosialisasi Manfaat Media Sosial Untuk Meningkatkan Promosi Bisnis Di Leter U Desa Sido Luhur Irawan, Sella Devi; Anggriani, Ida; Suwarni, Suwarni; Wagini, Wagini
Jurnal Dehasen Mengabdi Vol 2 No 2 (2023): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdm.v2i2.4757

Abstract

The development of today's technological era is increasing, the number of people who have followed technological developments is used in many ways and has advantages that can be obtained from technology users, who make use of social media easily among the public, especially in Sidoluhur village, Sukaraja sub-district, for example carrying out promotions which can be done online. The purpose of carrying out community service activities is to help the community recognize and understand the benefits of social media in increasing business promotion using social media, activities carried out in the form of community service carry out socialization methods to residents and youth circles in Sido sublime village, Sukaraja sub-district, results of community service In this community, I do socialization, namely explaining the benefits of social media which can broaden the introduction of products that are carried out by uploading a product on social media such as Instagram, Facebook, and WhatsApp. Social media is indeed very useful for those who carry out a promotion in the business they founded. , then local residents can take advantage of social media with various features available in social media to carry out promotional activities in doing business.
Sosialisasi Pengembangan Usaha Pada UMKM Warung Manisan Mak Susi Di Desa Air Periukan Dania, Rahma; Wagini, Wagini; Ngarbingan, Hubertina Karolina
Jurnal Dehasen Mengabdi Vol 2 No 2 (2023): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdm.v2i2.4935

Abstract

UMKM are one of the things that affect the rate of economic growth. This community service was carried out regarding the socialization of business development in the UMKM sweet stalls of Ibu Susi. The internal development of the sweet shop business uses initial capital with personal savings, innovates for production, expands the marketing network, and completes its business facilities and infrastructure. However, some entrepreneurs are constrained by the increasing price of raw materials, limited human resources, have problems in capital, lack of facilities and infrastructure and lack of access to product marketing
Sosialisasi Edukasi Produk Halal Bagi Siswa SMKN 3 Seluma Bengkulu Susanti, Neri; Wagini, Wagini; Wijaya, Ermi; Indriasari, Nia; Prasetya, Zelinda
Jurnal Dehasen Untuk Negeri Vol 4 No 2 (2025): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdun.v4i2.8926

Abstract

Indonesia has the largest Muslim population in the world, which significantly influences the culture and consumption patterns of its people, especially regarding the increasing demand for halal products. The development of various industries requires heightened awareness of the halal status of products. Teenagers, as one of the primary targets of new products, must have adequate knowledge to recognize whether the products they intend to purchase are halal. This community service aims to provide knowledge about the importance of recognizing halal products, raise awareness among youth about the necessity of consuming halal products in daily life from an early age, and educate students on the importance of carefully selecting halal products. This is to ensure peace of mind, safety, and health for individuals from an early stage. The community service activities were carried out through socialization and educational methods. The results of this community service indicate an increase in students’ awareness from school age, so that when they are later exposed to environments with various products — both halal and those with unclear halal status — they will have the awareness to choose what is appropriate and inappropriate to consume. In addition, participants gained a deeper understanding of the importance of halal labeling. Consequently, consumer trust and purchasing interest — particularly among students of SMK 3 Seluma, Bengkulu — are expected to increase due to the presence of halal labels.
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 Karyono Karyono Kresnawati, Kresnawati Lesmana, Rendy Made E G, Ida Ayu 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 Ryndry Andika 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, Laras Dwi Yanti, Rina Trisna Yulianti, Oni Zoniarti, Zoniarti