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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
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Professional Services Training to Enhance Job Readiness of Vocational Students at SMKN 8 North Bengkulu Suwarni, Suwarni; Soleh , Ahmad; Wagini, Wagini; Panjaitan , David; Gustika , Soni; Gandi , Ramanda
Jurnal Pengabdian Mandiri Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/mandiri.v2i2.1018

Abstract

This community service program was conducted by lecturers from Universitas Dehasen Bengkulu to enhance the job readiness of students at SMKN 8 North Bengkulu through professional services training. The program focused on developing service excellence, effective communication, customer handling, professional behavior, and work ethics. The training was implemented using a workshop approach that combined theoretical explanations, practical demonstrations, role-playing, and direct practice to simulate real service situations.The results of the training indicate that students of SMKN 8 North Bengkulu showed significant improvements in confidence, communication skills, service behavior, and understanding of workplace expectations. Participants were able to apply service standards more effectively during simulation activities, and teachers observed positive changes in students’ attitude and readiness for employment.This program demonstrates that structured, practice-oriented professional services training can effectively prepare vocational students for service-oriented industries, enhance their soft skills, and increase their competitiveness in the workforce.
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 Rafflesia Vol. 2 No. 1 (2019): Jurnal Pengabdian Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

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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
Comparative Analysis Of Production Cost Calculation Using The Full Costing And Variable Costing Methods In Determining The Selling Price Of The Fadhilah Pempek Business Trilestari, Ayu; Wagini, Wagini; Yanti, Rina Trisna
Jurnal Bisnis, Manajemen dan Akuntansi Vol. 2 No. 2 (2026): Maret
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jbisma.v2i2.475

Abstract

This study aims to analyze and compare the calculation of Cost of Goods Sold (COGS) using the Full Costing and Variable Costing methods as the basis for determining selling prices at Pempek Fadhilah Business in Bengkulu City. The background of this problem is that the determination of COGS by Pempek Fadhilah Business is currently not standardized, thus potentially causing inaccurate selling prices and affecting profitability. This study is a comparative descriptive quantitative study, focusing on analyzing production cost data for Pempek Fadhilah during the period January to June 2025. The main results of the study indicate significant differences in the calculation of COGS per unit and Net Profit between the two methods, caused by the treatment of Fixed Factory Overhead Costs (BOP). The Full Costing Method: Produces a fluctuating COGS per unit (ranging from Rp 483 to Rp 505) because all production costs (variable and fixed) are charged to the product. This method produces a higher Net Profit (Rp 25,500,000 for 6 months) and is recommended for external financial reporting and long-term selling price determination, because it ensures all costs are covered. Variable Costing Method: Produces a constant COGS per unit of Rp 400, as only variable costs are charged to the product. This method produces a lower Net Profit (Rp 28,700,000 for 6 months) and is superior for short-term managerial decision-making and contribution margin analysis. These results indicate that both methods are relevant, but Full Costing should be the primary reference for determining long-term minimum selling prices to ensure business sustainability.
Financial Performance Analysis (Case Study Of PT Astra International Tbk) Ananda, Dea Try; Effendi, Bahman; Wagini, Wagini
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 3 (2026): April
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jemba.v2i3.446

Abstract

Financial performance reflects the development of a company's financial turnover over a specific period. A company's financial performance can be measured using financial ratio analysis. Indicators for determining whether financial performance is categorized as excellent, good, or poor can be based on general industry standards.The purpose of this study is to analyze the financial performance of PT Astra International Tbk.The financial statement analysis technique used is financial ratio analysis. Financial ratio analysis clarifies or provides an overview of the financial condition or position from one period to the next. Ratios used in financial statement analysis to improve financial performance include solvency ratios, liquidity ratios, profitability ratios, and activity ratios. By understanding a company's financial ratios, we can understand the company's condition and thus measure its financial performance.Therefore, the results of calculating the liquidity ratio using industry standards, the current ratio and quick ratio, averaged 2.66 times for the current ratio and 0.85 times for the quick ratio. Based on the results of the financial performance analysis of PT Astra International Tbk conducted using liquidity, solvency, activity, and profitability ratios in 2024, several conclusions can be drawn. Analysis of liquidity ratios (such as the Current Ratio and Quick Ratio) shows that PT Astra International Tbk is in a fairly good liquid condition. These ratios are generally above industry standards, indicating that the company is able to meet its short-term obligations as they fall due. Analysis of solvency ratios (such as the Debt to Equity Ratio and Debt to Asset Ratio) shows that the level of debt use by the company is in the moderate/healthy category. This reflects a strong capital structure and well-managed financial risks, where most of the company's assets are funded by equity rather than debt. Analysis of activity ratios (such as Total Asset Turnover and Inventory Turnover) shows that the company is relatively efficient in utilizing its assets to generate sales. Total Asset Turnover shows a high asset turnover rate, indicating effective asset management in supporting the Company's operational volume. Profitability ratios (such as Return on Assets (ROA) and Return on Equity (ROE)) indicate that the company's performance in generating profits from its assets and equity is very good and efficient. There was a downward trend in ROA and ROE during the analysis period, indicating management's effectiveness in managing the company's resources to generate profits.
The Effect Of Knowledge And Risk On Investment Interest Among Students At Dehasen University, Bengkulu Buaton, Wiranda; Susena, Karona Cahya; Wagini, Wagini
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 3 (2026): April
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jemba.v2i3.538

Abstract

This study aims to determine and analyze the influence of knowledge and risk on investment interest among students at Dehasen University Bengkulu. Knowledge is considered an important factor that shapes students' understanding of investment concepts, benefits, and mechanisms, including the various forms of risk involved. On the other hand, perceptions of risk also determine students' readiness to make investment decisions. This study involved 106 students from the 2022 Management Study Program as samples, with data obtained through a questionnaire. The analysis was conducted using multiple linear regression, determination test, as well as t-test and F-test as hypothesis testing. The regression analysis resulted in the equation Y = 4.023 + 0.484X1 + 0.395X2, which shows that knowledge (X1) and risk (X2) have a positive effect on investment interest (Y). The coefficient of determination of 0.768 indicates that knowledge and risk can explain 76.8% of the variation in student investment interest, while the remaining 23.2% is influenced by other variables outside the study. The t-test results at a significance level of 0.05 show that knowledge and risk have a significant partial effect, while the F-test confirms that both variables simultaneously have a significant effect on the investment interest of Dehasen Bengkulu University students. Overall, these findings confirm that increasing knowledge and understanding of risk can encourage students to invest more.”
The Effectiveness of Fintech in Supporting the Performance of Bengkulu's Kalamansi Syrup SMEs Wagini, Wagini; Kresnawati, Kresnawati; Almagribi, Muhamad Sholahudin; Mutiarani, Nyimas Asti; Oktapiani, Rahma; Ikshaliana, Tiara; Sari, Urba Tian; Lesmana, Rendy
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1206

Abstract

This study evaluates the extent to which Financial Technology (Fintech), particularly mobile banking from Bank Bengkulu, contributes to the ease of conducting digital transactions and the performance of “Sahabat Kita” MSMEs that produce Bengkulu's signature kalamangsi syrup. Using a descriptive qualitative approach, data was collected through interviews, direct observation, and document collection. The findings of this study indicate that mobile banking makes an important contribution to simplifying the transaction process, promoting efficiency, and expanding the market reach for MSMEs, despite challenges related to digital literacy and information security. It can be concluded that Fintech successfully supports MSME performance through a payment system that is easy and accessible to many parties.
The Influence of Product Innovation and Digital Marketing on the Ompetitiveness of MSMEs Yanti, Laras Dwi; Gayatri, Ida Ayu Made Er Meytha; Wagini, Wagini
Journal of Business Management Vol. 2 No. 2 (2026): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jbusman.v2i2.709

Abstract

This study aims to determine the effect of product innovation and digital marketing on the competitiveness of Micro, Small, and Medium Enterprises (MSMEs) in Kota Manna. This research uses a quantitative method with an associative approach. The population in this study consisted of 620 MSME actors in Kota Manna, with a sample of 86 respondents determined using the Slovin formula. Date were collected through questionnaires using a likert scale and analyzed using multiple linear regression analysis. The data analysis techniques included validity test, reliability test, coefficient of determination (R2), t-test, (partial), and F-test (simultaneous) using SPSS version 21. The result of this study indicate that product innovation has a positive and significant effect on MSME competitiveness with a significance value of 0,000<0,05. Digital marketing also has a positive and significant effect on MSME competitiveness with a significance value of 0,001<0,05. Simultaneously,product innovation and digital marketing significantly affect MSME competitiveness with an F-count value of 988.509 greater than F-table 3.108. The coefficient of determination (R2) shows a value of 0,767, meaning that 76,7% of MSME competitiveness can be explained by product innovation and digital marketing, while the remaining 23,3% is influenced by other variables outside this research model.
The Influence Of Servant Leadership And Intrinsic Motivation On Employee Job Satisfaction At Stikes Sapta Bakti Bengkulu Ryndry Andika; Made E G, Ida Ayu; Wagini, Wagini
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2026): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jmea.v2i2.519

Abstract

Job satisfaction is an essential factor that determines employee performance and organizational success, including in higher education institutions such as STIKes Sapta Bakti Bengkulu. This study aims to determine the influence of Servant Leadership and Intrinsic Motivation, both partially and simultaneously, on Employee Job Satisfaction at STIKes Sapta Bakti Bengkulu. The research uses a quantitative approach with descriptive analysis. The population consists of all lecturers and administrative staff totaling 50 respondents, who were also used as the sample through a total sampling technique. Data were analyzed using multiple linear regression through SPSS version 27, including validity and reliability tests, t-test, F-test, and coefficient of determination. The results show that Servant Leadership has a positive and significant effect on Job Satisfaction with a t-value = 6.622 and sig < 0.001. Intrinsic Motivation also has a positive and significant effect on Job Satisfaction with a t-value = 2.109 and sig = 0.000. Simultaneously, both variables significantly affect Job Satisfaction with an F-value = 55.029 and sig = 0.000. The Adjusted R Square value = 0.701, indicating that 70.1% of job satisfaction variation is explained by both independent variables, while the remaining 29.9% is influenced by other factors.
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