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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Scientific Journal of Reflection : Economic, Accounting, Management and Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan FINANCIAL : JURNAL AKUNTANSI JAZ: Jurnal Akuntansi Unihaz JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Journal of Research in Social Science and Humanities Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat EKONOMIKA45 J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Cakrawala Ilmiah Balance : Jurnal Akuntansi dan Manajemen Economic Reviews Journal Jurnal Pemberdayaan: Publikasi Hasil Pengabdian kepada Masyarakat (JPM ITTC ) Innovative: Journal Of Social Science Research Jurnal Dehasen Mengabdi Jurnal Akuntansi, Keuangan dan Perpajakan Jurnal Penelitian dan Pengabdian Masyarakat Sharia Economic and Management Business Journal (SEMBJ) VISA: Journal of Vision and Ideas Journal of Innovative and Creativity ADM : Jurnal Abdi Dosen dan Mahasiswa PESHUM BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Jurnal Kegiatan Pengabdian Mahasiswa (JKPM)
Iwin Arnova
Universitas Prof Dr. Hazairin SH Bengkulu
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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SISTEM INFORMASI AKUNTANSI ALOKASI DANA DESA DI DESA TANJUNG DALAM KECAMATAN PONDOK KUBANG KABUPATEN BENGKULU TENGAH Shelvia Rezeki; Iwin Arnova
Jurnal Ilmu Akuntansi Vol 2 No 2 (2019): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v2i2.994

Abstract

The purpose of this study is to determine whether the village apparatus of Tanjung Dalam has the ability to make financial reports of the Village Fund Allocation in accordance with the Accounting Information System and To determine whether village officials are weak in terms of financial administration in Accounting Information Systems Village Fund Allocation in Tanjung Dalam Village, Pondok Kubang Sub-district of Central Bengkulu Regency. This descriptive-based research is trying to describe the real picture of the phenomenon that occurs in the application of Accounting Information Systems on Village Fund Allocation in Tanjung Dalam Village, Pondok Kubang Sub-district of Central Bengkulu Regency. While the technique used in the form of direct observation to the village of Tanjung Dalam, Pondok Kubang Sub-district of Central Bengkulu Regency, who then conducted interviews and documentation studies.After the data collected and data analysis it can be drawn conclusion, namely: In the management of village funds in the village of Tanjung Dalam is in accordance with the accounting information system and already using computerized system. While the executor of Accounting Information System is the treasurer of the village itself that has been able to arrange the village finances properly in accordance with Accounting Information Systems. Any acceptance or expenditure of village funds is recorded in the village general treasury. It's just that there is still lack of supporting facilities for the officers who manage the village fund's financial report.
Pengarahan Kewirausahaan Bagi Usaha Kerupuk Labu Kuning Ricina Guna Meningkatkan Motivasi Dalam Berwirausaha Di Kota Bengkulu Siska Febriyanti Gea; Iwin Arnova; Reka Sintia; Tia Fitri Sariyons
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 3 No. 2 (2023): Maret 2023 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25008/altifani.v3i2.321

Abstract

Jalan  Cendana 2 Gang Jambu 3 Nomor 19 RT 03  RW 01  Sawah Lebar Kec. Ratu Agung, Kota Bengkulu ada sekelompok kegiatan UMKM. Masyarakat disana tidak mau melakukan usaha yang kurang menguntungkan dan tidak dibayar. Memang kalau UMKM dikelola dengan baik, masyarakat dapat menjadikannya sebagai tempat Kewirausahaan dengan menggunakan sumber daya alam yang ada untuk perbaikan perekonomian keluarga. Kewirausahaan adalah bagian dari pilihan yang memberi nilai tambah untuk operasional UMKM agar lebih bermanfaat dan bernilai tambah bagi keluarga serta masyarakat di Jalan Cendana 2 Gang Jambu 3 Nomor 19 RT 03  RW 01 Kota Bengkulu. Oleh karena itu perlu mendorong kelompok UMKM  dan mendukung kegiatan  kewirausahaan. Oleh karena itu penulis sebagai peneliti Kuliah Kerja Lapangan tertarik untuk berdiskusi dan mengusulkan solusi alternatif untuk mengatasi permasalahan tersebut. Ini tentang keterlibatan peserta dalam pelatihan kesadaran kewirausahaan kelompok UMKM untuk meningkatkan motivasi berwirausaha pada masyarakat Jalan Cendana 2 Gang Jambu 3 Nomor 19 RT 03 RW 01 Sawah Lebar Kec. Ratu Agung, Kota Bengkulu.
PENGARUH LEVERAGE, UKURAN KAP DAN UMUR PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN YANG TERDAFTAR DI LQ-45 PERIODE 2017-2019 Pedi Riswandi; Varrel Rachmad Gifari; Iwin Arnova
Jurnal Cakrawala Ilmiah Vol. 1 No. 9: Mei 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jcijurnalcakrawalailmiah.v1i9.2193

Abstract

This study aims to determine the effect of Leverage, KAP Size, and Company Age on audit delay in companies listed in LQ-45 for the 2017-2019 period. The sample taken using purposive sampling is 28 companies from LQ-45 companies in 2017-2019. so that the research data tested amounted to 84. The data analysis techniques used were descriptive statistics, classical assumption test, multiple linear regression analysis. Based on the results of the study, it shows that leverage has a significant effect on audit delay, while KAP size and company age have no significant effect on audit delay. Simultaneously, leverage, KAP size and company age have a significant effect on audit delay in companies listed on LQ-45 for the 2017-2019 period.
Pengaruh Faktor Demografis (Usia, Jenis Kelamin, dan Penghasilan) Terhadap Kepatuhan Wajib Pajak di Kota Bengkulu Winny Lian Seventeen; iwin Arnova; Yun Fitriano
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.3971

Abstract

This study aims to examine the influence of demographic factors, namely age, gender, and income, on taxpayer compliance in Bengkulu City. The analysis method used is regression analysis with a survey approach and purposive sampling technique to select respondent samples. Data were analyzed using SPSS statistical software. The results show that age, gender, and income significantly influence taxpayer compliance. Age has a significant positive effect on taxpayer compliance. Gender also has a significant effect on taxpayer compliance, where female respondents are more compliant in paying taxes compared to male respondents. Income also has a significant effect on taxpayer compliance, where respondents with higher income tend to be more compliant in paying taxes. The results of this study can provide input for relevant parties in improving taxpayer compliance in Bengkulu City.
PENGARUH PENGENAAN PAJAK PERTAMBAHAN NILAI (PPN) DAN PAJAK PENJUALAN ATAS BARANG MEWAH (PPNBM) TERHADAP DAYA BELI KONSUMEN PADA SPARE PART ALAT BERAT DI KOTA BENGKULU cahyani, dwi sinta; Herawati, Helmi; Arnova, Iwin
Jurnal Ilmu Akuntansi Vol 6 No 2 (2023): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/sz765750

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengetahui pengenaan PPN dan PPNBM berpengaruh terhadap daya beli konsumen spare part alat berat di kota Bengkulu. Jenis Data yang digunakan dalam penelitian adalah data kuantitatif. Sampel dalam penelitian ini adalah 50 wajib pajak yang melakukan pembelian sparepart alat berat di Kota Bengkulu pada tahun 2023. Metode analisis yang digunakan adalah penelitian deskriptif Hasil penelitian menunjukkan Variabel X 1 (Pengenaan PPN) menunjukkan nilai thitung Lebih besar Ldari LTtabel (2,749>1,677) dan lnilai signifikansi sebesar l0,008 l< l0,05. maka H0 ditolak dan Ha diterima. Artinya X1 (Pengenaan PPN ) memiliki pengaruh yang positif dan signifikan terhadap Daya beli konsumen (Y). Variabel X2 (Pengenaan PPnBM) menunjukkan lnilai thitung lebih lbesar ldari ttabel L(6,075 L>1,677) dan nilai signifikansi sebesar 0,000 < 0,05. Karena nilai signifikansi lebih kecil ldari 0,05, maka H0 ditolak ldan Ha diterima. Artinya X2 (Pengenaan lPPnBM) memiliki pengaruh yang positif dan signifikan terhadap Daya beli konsumen (Y). Variabel X1 (Pengenaan PPN) dan Variabel X2 (Pengenaan PPnBM) memiliki pengaruh yang signifikan terhadap daya beli konsumen (Y) hal ini dibuktikan dengan nilai Fhitung l> Ftabel (28,904 l> l3,20) dan signifikansi sebesar l0,000 l< l0,05.
PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2019-2023 Indri Tri Damayanti; Iwin Arnova; Winny Lian Seventeen
Jurnal Ilmu Akuntansi Vol 7 No 1 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/3gn4f232

Abstract

This study aims to determine whether there is an effect of cash turnover and receivables turnover on profitability.  The type of data in this study is quantitative research, with secondary data sources obtained through the Annual Report. The population in this study is the Annual Report of 47 consumption companies. the sample in this study were 30 consumption companies listed on the Indonesia Stock Exchange for the period 2019-2023. the independent variable in this study is profitability, the dependent variable is cash turnover and accounts receivable turnover. The results of the research Cash turnover affects profitability and Receivables turnover affects profitability in consumer industry sector companies listed on the IDX in the 2019-2023 observation year. This can be shown from the significance value below the value of 0.05 (5%). cash turnover and accounts receivable turnover simultaneously (together) influence the profitability of consumer industry sector companies listed on the IDX in the 2019-2023 observation year. This can be shown from the value is below the value of 0.05 (5%).
Analisis Faktor-Faktor Usaha Berkelanjutan bagi UMKM di Kabupaten Bengkulu Tengah arnova, Iwin
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 2 (2022): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i2.966

Abstract

Purpose: of this study was to analyze the business capital, technology, quality, and education of Micro, Small and Medium Enterprises of Karya Rattan Bengkulu. Methods: The sampling technique used a saturated sample of 30 people. The type of data used is primary data in the form of questionnaires and interviews. This research was conducted at the Micro, Small and Medium Karya Rattan, Central Bengkulu. Results: The study found that the source of capital from Karya Rattan came from their own capital which was established in 2017 amounting to Rp. 7500.000,-. The capital that continues to grow from the sales makes Karya Rattan grow. The resulting products are of high quality and have a long service life, are highly varied and innovative. Through good quality, Rattan works have been able to last for 5 years until now. Limitation: This research is that it only examines 1 Micro, Small and Medium in Central Bengkulu. Its contribution Rattan work has provided economic progress for the Micro, Small and Medium sector, which in addition to increasing its income also has an impact on increasing business in Central Bengkulu. Contribution: Research can increase knowledge about Micro, Small and Medium especially in the furniture sector.
Pengarahan Kewirausahaan Bagi Usaha Kerupuk Labu Kuning Ricina Guna Meningkatkan Motivasi Dalam Berwirausaha Di Kota Bengkulu Gea, Siska Febriyanti; Arnova, Iwin; Sintia, Reka; Sariyons, Tia Fitri
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 3 No. 2 (2023): Maret 2023 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/altifani.v3i2.321

Abstract

Jalan  Cendana 2 Gang Jambu 3 Nomor 19 RT 03  RW 01  Sawah Lebar Kec. Ratu Agung, Kota Bengkulu ada sekelompok kegiatan UMKM. Masyarakat disana tidak mau melakukan usaha yang kurang menguntungkan dan tidak dibayar. Memang kalau UMKM dikelola dengan baik, masyarakat dapat menjadikannya sebagai tempat Kewirausahaan dengan menggunakan sumber daya alam yang ada untuk perbaikan perekonomian keluarga. Kewirausahaan adalah bagian dari pilihan yang memberi nilai tambah untuk operasional UMKM agar lebih bermanfaat dan bernilai tambah bagi keluarga serta masyarakat di Jalan Cendana 2 Gang Jambu 3 Nomor 19 RT 03  RW 01 Kota Bengkulu. Oleh karena itu perlu mendorong kelompok UMKM  dan mendukung kegiatan  kewirausahaan. Oleh karena itu penulis sebagai peneliti Kuliah Kerja Lapangan tertarik untuk berdiskusi dan mengusulkan solusi alternatif untuk mengatasi permasalahan tersebut. Ini tentang keterlibatan peserta dalam pelatihan kesadaran kewirausahaan kelompok UMKM untuk meningkatkan motivasi berwirausaha pada masyarakat Jalan Cendana 2 Gang Jambu 3 Nomor 19 RT 03 RW 01 Sawah Lebar Kec. Ratu Agung, Kota Bengkulu.
Pengaruh manajemen aset daerah terhadap optimalisasi pengelolaan aset daerah Provinsi Bengkulu Rolly, Venni Lorenzo; Arnova, Iwin; Herawati, Helmi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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

Abstract

The purpose of this research is to ascertain how regional asset management affects regional asset management optimization in Bengkulu Province. Tests in this review utilize acquainted research techniques. The participants in this study were all members of the BPKAD of Bengkulu Province's Business and Asset Management Bureau. In this study, multiple linear regression analysis was used to analyze the data. The goal of this regression analysis is to get a complete picture of how the dependent variable and the independent variables are related.
The Application Of Value For Money In Assessing The Performance Of Public Sector Services At The Regional General Hospital Cahya Batin Kaur District Astiana, Livi; Arnova, Iwin; Yulianasari, Nina
Journal of Research in Social Science and Humanities Vol 4, No 2 (2024)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v4i2.147

Abstract

To find out How to Implement Value For Money in Assessing the Performance of Public Sector Services at the Cahya Batin Regional General Hospital, Kaur Regency. This study uses two research methods, namely quantitative and qualitative with the Stewardship theory. This study is associative in nature which aims to determine the relationship between two or more variables, find the role, influence, and causal relationships, namely between the independent variable and the dependent variable. The variables connected in this study are variables consisting of the value for money variable and performance (x) towards public sector services (y). The results of the study showed that the implementation of Value for money was considered satisfactory because it had fulfilled the elements of value for money seen from three aspects, namely the aspect of economization where the cost of services provided was in accordance with the services obtained, the aspect of efficiency of resource utilization had provided quality services and the aspect of the effectiveness of medical and non-medical services provided was comparable to the costs charged. So that the measurement of economic value, efficiency and effectiveness, shows that the performance of the Cahya Batin Regional General Hospital, Kaur Regency has been carried out well and has fulfilled the elements of value for money.
Co-Authors Agrisshandra, Dera Arya Alamsyah, Rahmat anggi saputra Anisa Vionita Aprizal, Yopi Astiana, Livi cahyani, dwi sinta Dani, Dwi Rahma Dewa Ayu Suci dewi aprida Fadila, Anjelita Anjas Fadillah, Widia Nurul Febiola, Githa Febriani, Zhendrina Gea, Siska Febriyanti Helmi Herawati, Helmi helvoni Mahrina Herdyasnyah, Herdyasnyah Indri Tri Damayanti Jamilah Jamilah Jati, Rio Linggar Jaya, Asep Sutra Julizar, Engki Leni Marlina Lesi Luxchita, Angel Bunga Maharani, Edlien Nur Munawaroh, Nabila Badriyatul Niken Lestari, Onnika Oktha Henry Utami, Nadira Panggabean, Restiana Pedi Riswandi Pedi Riswandi Pedi Riswandi, Pedi Perdanakusuma, Fathul Hilal Rahma, Indah Widia Rahmadhan, Nadya Aisyah Rejeki Nduru Reka Sintia Restiana Panggabean Ririn Ristiani Rolly, Venni Lorenzo Saputri, Rinda Zelni Sara Dara Asnaeda Sari, Selpi Nopita Sariyons, Tia Fitri Seventeen, Winny Lian Shelvia Rezeki Sintia, Reka Siringo-ringo, Sansutri Siska Febriyanti Gea Siti Nuraini Sotomo Gulo, Arifin Sumitha, Salsa Billha Syafrudin Syafrudin Tia Fitri Sariyons Varrel Rachmad Gifari Violanda Rizqi Yulianasari, Nina Yun Fitriano Yuni, Elika Guspa Zulika, Zulika