Article Per Year (5 Year)
p-Index From 2021 - 2026
5.096
P-Index
This Author published in this journals
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 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 : 40 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 40 Documents
Search

 1   2   3   4 
Transparency Analysis Of Financial Report Preparation And Village Fund Management In Padang Mumpo Village, Pino District, South Bengkulu Regency Wahyuni, Reska; Wagini, Wagini; Astuty, Kamelia
Journal of Management, Economic, and Accounting Vol. 3 No. 2 (2024): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v3i2.479

Abstract

Research objectives To determine and analyze the transparency of village financial management in Padang Mumpo Village, Pino District, South Bengkulu Regency. The method used is a qualitative method. Data collection techniques are observation, documentation and interview techniques, then adjusted to the indicators of the Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management and outlined in text form. The results of this study Padang Mumpo Village always provides information to the public and always reports accountability, and there is auditing by the inspectorate, therefore it can be concluded that the Transparency of Financial Reports and the management of Village Funds in Padang Mumpo Village based on indicators, namely the Regulation of the Minister of Home Affairs Number 20 of 2018 concerning Village Financial Management is in accordance.
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 3 No 2 (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.
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 3 No 2 (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.
Analisis Sistem Informasi Akuntansi Penjualan Yang Ada Di Perum Bulog Divre Bengkulu Sari, Eka; Wagini, Wagini; Hidayah, Nenden Restu
Journal of Management, Economic, and Accounting Vol. 1 No. 1 (2022): Januari-Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v1i1.2

Abstract

the cash sales accounting system is a system carried out by the company by requiring the buyer to pay the price in advance before the goods are handed over by the company to the buyer. cash sales information system includes related functions, documents used, accounting records used, network procedures that make up the system. methods of data collection using field research is to directly review the company by means of observation, interviews and documentation. this type of research uses comparative descriptive, while the analytical method used is a comparative method.the results of the research on cash sales accounting information systems are carried out by comparing cash sales information including related functions, documents used, accounting records used, network procedures that form the system. so from the results of the study it was concluded that the comparison of cash sales accounting information systems when viewed from the purpose of the accounting information system was appropriate/adequate and can be said to be good, this can be seen from the responsibilities of each section that has carried out its duties according to the given authority.
Analysis Of Factors Affecting Accounting Students' Interest In Pursuing A Career As A Public Accountant Penola, Yola; Wagini, Wagini; Harwini, Dewi
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 2 No. 1 (2025): November
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v2i1.429

Abstract

The purpose of this study was to analyze the factors that influence accounting students’ interest in pursuing a career as a public accountant at Dehasen University, Bengkulu. The study specifically examined the effects of three independent variables—financial rewards, work environment, and professional recognition—on students’ career interest. A quantitative research method with a multiple linear regression approach was employed. The data were obtained from 100 active accounting students from the 2022–2024 cohorts, selected using probability sampling based on the Slovin formula. The data collection instrument was a structured questionnaire that had been tested for validity and reliability. Statistical analysis was conducted using SPSS version 23, including tests of validity, reliability, classical assumptions, and hypothesis testing through t-tests and F-tests to determine both partial and simultaneous effects of the independent variables. The results showed that financial rewards, work environment, and professional recognition each had a positive and significant influence on accounting students’ interest in becoming public accountants. Among these factors, professional recognition emerged as the most dominant variable affecting students’ interest. Simultaneously, all three variables significantly influenced career interest, as indicated by an F-value of 21.268 with a significance level of 0.000. The coefficient of determination (R²) was 0.399, meaning that 39.9% of students’ career interest could be explained by the three factors, while the remaining 60.1% was influenced by other variables not examined in this study. These findings suggest that universities should enhance academic activities that promote student professionalism, while public accounting firms should provide supportive work environments and fair compensation to attract future professionals in the accounting field.
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

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

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.”
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 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 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 Trilestari, Ayu Ulfatun Hasanah Wahyuni, Amalia Wahyuni, Reska Wijaya, Ermi Yanti, Rina Trisna Yulianti, Oni Zoniarti, Zoniarti