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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Manajemen Kesatuan Bima Journal : Business, Management and Accounting Journal Jurnal Fokus Manajemen Jurnal Multidisiplin Dehasen (MUDE) Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Dehasen Untuk Negeri Jurnal Dehasen Mengabdi Journal of Management, Economic, and Accounting Tractare: Jurnal Ekonomi-Manajemen Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Kewirausahaan dan Bisnis Jurnal Kewirausahaan dan Inovasi Multidisciplinary Journals Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Jurnal Gotong Royong Jurnal Bisnis, Manajemen, dan Akuntansi Innovative Business Management Journal Social Sciences Journal Journal of Business Management Journal of Management, Economic, and Accounting Journal of Law, Social Science, and Management Review Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Journal of Applied Financial Management (JAFM) Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Journal of Indonesian Management

Hidayah, Nenden Restu

Universitas Dehasen Bengkulu

Author-ID : 5739049

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Analisis Rasio Profitabilitas Untuk Menilai Kinerja Keuangan Pada PT. Kimia Farma (PERSERO) Tbk Yunita Martina; Wagini wagini wagini; Nenden Restu Hidayah
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 1 (2022)
Publisher : UNIVED Press

One of the tools to assess financial performance is profitability ratio analysis which aims to measure the overall management effectiveness which is indicated by the size of the level of profit obtained. The better the profitability ratio, the better the profitability of a company. The purpose of this study was to determine the profitability ratios to assess financial performance at PT. Kimia Farma (Persero) Tbk in 2010-2020. The data collection method uses documentation and literature study, and the analytical method used is quantitative analysis using profitability ratio analysis, namely Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Assets (ROA), Return On Equity (ROE). The results showed that the Gross Profit Margin (GPM) in 2010 was 28.41% based on the criteria for assessing this situation in good condition. In the following years GPM has always increased so that the company is in very good condition. With that we can see that there is an increase in profits obtained. Net Profit Margin (NPM) in 2010 to 2018 was always in a good position, in 2019 and 2020 there was a very far decline to <1% until this position resulted in a bad condition. Return On Assets (ROA) in 2010 to 2018 there has always been a decline in the level of this ratio but even so this ratio is still classified as very good, in 2019 and 2020 this ratio has decreased very much, namely <1% causing this ratio to be in a state of disrepair. good. Return On Equity (ROE) in 2010 to 2018 this ratio experienced a change in the increase or decrease in the level of the ratio >10% so this ratio was fairly good, but in 2019 and 2020 there was a very large decline in the ratio level to <1% this caused this ratio in bad shape in the last two years.

Penerapan Akuntansi Pertanggungjawaban dengan Anggaran Sebagai Pengendalian Biaya pada Badan Pertanahan Nasional Kota Bengkulu Efenti Gita Torina; Neri Susanti; Nenden Restu Hidayah
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No S1 (2022): SPECIAL ISSUE DNU 14 TH
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v10iS1.1999

The results of this study indicate that the Bengkulu City National Land Agency has developed a good organizational structure. This can be seen from the existence of a clear description of the division of authority and responsibility for each level of management and working relationships between sections within the agency. The existence of an organizational structure allows the success of the planning and control program set by the agency. The preparation of the budget at the Bengkulu City National Land Agency aims to determine the amount of funds needed by each section in financing all operational activities to be carried out and as a tool for management in preventing irregularities in the use of funds. The budget is prepared referring to the 5-year budget plan and the 1-year work plan. The Bengkulu City National Land Agency has not separated the controlled and uncontrolled costs sufficiently, because the Bengkulu City National Land Agency has made financing for personnel expenditures and the purchase of goods. The Bengkulu City National Land Agency has made an accountability report in the form of a budget realization report. In the accountability report, it can be seen how big the comparison between the budget and its realization is, and the difference.

EFFECT OF EDUCATION AND TRAINING (DIKLAT / BIMTEK), UNDERSTANDING OF REGIONAL FINANCIAL ACCOUNTING SYSTEMS (SIMDA) ON PERFORMANCE OF REGIONAL FINANCIAL MANAGEMENT Nenden Restu Hidayah
BIMA Journal (Business, Management, & Accounting Journal) Vol 1, No 1 (2020)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.1.1.61-72

This study examines the effect of Education and Training (Diklat / Bimtek), Understanding of the Regional Financial Accounting System (Simda) on the Performance of regional financial managers. This research was conducted on 60 regional financial managers in 33 Regional Government Work Units (SKPD) Bengkulu City Government. This study collected data by giving questionnaires to respondents. Research data were processed using the SPSS program.The results of the study prove that Education and Training (Diklat / Bimtek), Understanding of the Regional Financial Accounting System (Simda) has a positive effect on the performance of regional financial managers. This proves that the better the management carried out by the regional government towards Diklat / Bimtek, the understanding of Simda which is owned by the regional financial managers in the SKPD, the better the performance of regional financial managers. Bengkulu City regional government to continue to improve the existing Diklat / Bimtek model, together with increasing understanding of Simda towards local government SKPD.

Indentifikasi Peluang Usaha pada Objek Wisata Pulau Kumayan oleh Masyarakat RT.12 RW.04 Kel. Surabaya Kec. Sungai Serut Kota Bengkulu Suswati Nasution; Karona Cahya Susena; Nenden Restu Hidayah; Nirta Vera Yustanti; Yudi Ariantara
Jurnal Dehasen Untuk Negeri Vol 1 No 1 (2022): Januari
Publisher : Universitas Dehasen Bengkulu

The Kumayan Island tourist attraction is very close to the community members of RT.12 RW.04 Kel.Surabaya Kec.Sungai Serut, Bengkulu City, where the existence of this tourism object has aroused the interest of some people to open a business. The community of RT.12 realizes that the tourism sector is considered capable of having a positive impact on driving people's economic activities, although the pandemic is still hitting Indonesia and has an unfavorable impact on the tourism sector, it does not dampen the desire of people who want to open businesses around the Kumayan Island Bengkulu tourist attraction. In the Kumayan Island tourist attraction, there are already several tourism supporting businesses, especially businesses in the culinary fields, souvenirs and games. But the diversity has not been seen, the average business actor sells similar goods, so there is not enough variety. While one of the attractions of tourism is the culinary diversity that is around the location of the tourist attraction. For this reason, it is necessary to identify business opportunities. With the bridge by the Faculty of Economics Service Team, a training was held on the identification of business opportunities at the Kuwayan Island tourism object, Bengkulu City, in the Community of Rt.12. From the results of this training, the people who are participants gain new enthusiasm and can understand how to empower the potential and opportunities that exist so that they have an economic impact on the community and make the Kumayan Bengkulu Island tourist attraction even better in the future.

Pelatihan Peningkatan Keterampilan Literasi Keuangan Digital bagi Ibu-ibu Rumah Tangga Eska Prima Monique Damarsiwi; Karona Cahya Susena; Nenden Restu Hidayah; Muhammad Rahman Febliansa; Yudi Irawan Abi
Jurnal Dehasen Untuk Negeri Vol 2 No 1 (2023): Januari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdun.v2i1.3551

Family is one of the smallest elements in society. The family itself consists of wife, husband and child, where each member of this family has their respective rights and obligations and roles. A father has a role to give a living to an ex-gan and set an example for his child and wife. Whereas as a mother also has an important role in the family. A wife has the role of organizing and managing what is needed in the household, educating children, and helping husbands maintain the household. Based on observations of the family financial recording team used by RT mothers . 31 RW. 07 The Wide Outpouring of the Great Ratu Kota Bengkulu District is still done manually so that there is often an irregular difference in financial calculations and records. Based on the results of observations made by the Dehasen University School of Economics Community Service Team, the swelling felt the need for efforts to be made in order to increase the knowledge of digital financial literacy of RT housewives . 31 RW. 07 Wide Rice Outpouring of the Great Ratu Bengkulu District. As for the efforts to be made, namely providing knowledge about counseling and training in how to practice in the operation of digital financial instruments. Devotional activities carried out by the team on RT mothers . 31 RW. 07 Wide Rice The Great Ratu Bengkulu sub-district is carried out through 2 stages. The first stage: problem identification, lectures and training, introduction and practice of digital financial applications, mentoring the preparation of family financial statements. Whereas the second phase of the team evaluates the learning outcomes of RT housewives . 31 RW. 07 Wide Rice Extent of the Great Ratu Bendangulu District with a post test result of 65% of participants able to answer questions raised by the team in the questionnaire. This shows the nautical as a great mother and mother able to understand the material provided during this PKM activity.

Pengaruh ROA, EPS, Dan DER Terhadap Return Saham (Pada Perusahaan Sektor Healthcare Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021) Delpania Delpania; Yun Fitriano; Nenden Restu Hidayah
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.3217

This study aims to determine the effect of Return On Assets (ROA), Earnings per Share (EPS), and Debt to Equity Ratio (DER) on Stock Returns in Healthcare Sector companies listed on the Indonesia Stock Exchange in the 2017-2021 period, either partially or partially. simultaneous. This company focuses on Healthcare sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021. Based on the sampling criteria, the research sample obtained is 12 companies with a total of 25 observations using purposive sampling method. This research is quantitative descriptive. Based on its function, this study aims to analyze data on companies in the Healthcare sector. The data used is descriptive statistical analysis test, followed by classical assumption test including normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, and the statistical method used to analyze the data using multiple linear regression analysis. The data in this study are secondary data with a time per year for 5 years starting from 2017-2021 obtained from the Indonesia Stock Exchange (IDX). The results showed that the best company, namely the company PT. Indofarma Tbk (INAF) with an average score of 153.69. While the results of multiple linear regression analysis to determine the effect of ROA, EPS, and DER on Stock Returns show that partially ROA has a positive effect on Stock Return, with a value of tcount 3.650 > ttable 2.003. EPS has a positive effect on stock returns, with a tcount of 2,623 > ttable of 2,003. DER has a positive effect on Stock Return with a tcount value of 5.820 > ttable 2003. Simultaneously ROA, EPS, and DER together have a positive effect on Stock Return with Fcount 32,266 > Ftable 2.76..

The Analysis of Community Satisfaction Index at the Population and Civil Registration Service (Disdukcapil) of Central Bengkulu Regency Anita Sari;; Sulisti Afriani; Nenden Restu Hidayah
Jurnal Multidisiplin Dehasen (MUDE) Vol 2 No 1 (2023): Januari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/mude.v2i1.3651

Generally, public service problems can be seen from the low skills of the apparatus and the lack of work equipment, causing uncertain and imprecise service schedules and impacting community satisfaction in public services. Community Satisfaction Index (IKM) is one of the methods used to determine the quality of public services through public perceptions. This study aims to determine the index of community satisfaction with health services at the Population and Civil Registration Service (Disdukcapil) of Central Bengkulu Regency. The analytical method used is the Community Satisfaction Index (IKM) with 9 service elements in accordance with Permenpan and Bureaucratic Reform No. 14 of 2017. Samples in this study were 226 respondents. The results showed that the service satisfaction of the Population and Civil Registration Service (Disdukcapil) of Central Bengkulu Regency was good, this can be seen from the high IKM score of 84.398 which is included in the service quality category is "B", which means service quality is already good. From the nine elements of service used. Fees/tariffs are a service element with the highest index value with an IKM value of 3.91 with an IKM conversion value of 97.68 in the very good performance category. While the element with the lowest index value is implementing competency with an IKM value of 3.14 and an IKM conversion value of 78.43 in the good category..

Analisa Kinerja Keuangan Untuk Keputusan Pemberian Kredit Pada Bank BRI Kelutum Pino Raya Arfeny Oktantia Mariena; Neri Susanti; Nenden Restu Hidayah
Jurnal Multidisiplin Dehasen (MUDE) Vol 2 No 1 (2023): Januari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/mude.v2i1.3661

This study uses descriptive qualitative research methods. Researchers find knowledge that describes the outline of the position, organizational structure, vision and mission, as well as what is required in writing. Data collected from respondents' responses can be used as research information. Sources of data were obtained from customers and Bank BRI Kelutum Pino Raya with the required documents complete. Two types of data were collected in this study: primary data and secondary data. Data collection techniques through observation, interviews and documentation. This study aims to determine the joint effect of Financial Performance Analysis on Credit Provision Decisions at BRI Kelutum Pino Raya Bengkulu Selatan. From the discussion above, it can be concluded that the credit application submitted is accepted by several factors, namely:1. Collateral submitted by customers is in accordance with the amount of credit they want.2 Checking BI Checking which shows the customer has smooth credit and is not on the Blacklist. 3 The customer has a business license. 4 Customers also provide honest data in conducting interviews with BRI. Analysis of financial performance based on liquidity, profitability and solvency

Pendampingan Analisis Perhitungan Harga Pokok Produksi Industri Bagi Pengusaha Gula Semut di Desa Belitar Seberang Kecamatan Sindang Kelingi Kabupate Rejag Lebong Eska Monique Prima Damarsiwi; Karona Cahya Susena; Nenden Restu Hidayah; Abdul Rahman; Muhammad Roky Pratama
Jurnal Dehasen Untuk Negeri Vol 2 No 2 (2023): Juli
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdun.v2i2.4316

This community service aims to provide assistance in analysing the calculation of cost of goods produced in the ant sugar processing business in Belitar Seberang Village, Sindang Kelingi District, Rejang lebong Regency. The mentoring method includes socialisation, training and direct mentoring to ant sugar entrepreneurs. The objective of this mentoring programme is to assist the palm sugar entrepreneurs in determining the cost of production and identifying factors that affect the cost of production.The results of the mentoring programme show that the cost of goods produced by palm sugar entrepreneurs in Belitar Seberang Village can be influenced by several factors such as raw material costs, labour costs, production costs, and so on. To reduce the cost of production, ant sugar entrepreneurs can carry out several strategies such as optimising the use of raw materials, improving the production system, and negotiating with suppliers.The conclusion of this research is that the assistance programme for calculating the cost of goods produced in the ant sugar processing business in Belitar Seberang Village has provided benefits for ant sugar entrepreneurs in the area. By knowing the cost of goods produced and the factors that affect the cost of goods produced, ant sugar entrepreneurs can make more effective decisions in managing their business. In addition, the results of this study are also expected to contribute to the development of the ant sugar industry in Indonesia as a whole.

Pengaruh Net Profit Margin (NPM) Return On Asset (ROA), Return On Equity (ROA) Terhadap Nilai Perusahaan PT. Astra International TBK Tahun 2017-2021 Inka Nabela Nabela; Yun Fitriano; Nenden Restu Hidayah
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.v11i2.3889

Rapid economic development and the emergence of many new companies make every company in Indonesia must have a high ability to maintain the stability of the company's sustainability and company value.The purpose of this study was to determine the effect of Net Profit Margin, Return on Assets, Return on Equity on the Company Value of PT. Astra International Tbk. Data collection was carried out by taking samples on the website www.idx.co.id and data were analyzed using descriptive statistical analysis methods, normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests, multiple linear regression tests and determination tests.The results of the regression analysis show Y = 1.135 + 1.600NPM â€“ 108.378ROA + 59.865ROE which means that the three variables have an influence on firm value. The value of the coefficient of determination is 0.536. This shows that Net Profit Margin (X1), Return on Assets (X2) and Return on Equity (X3) have an effect on Firm Value (Y) of 53.6% while the remaining 46.4% is influenced by other variables not included in this study. the results of the t test at a significance level of 0.05 explain that partially Net Profit Margin, Return on Assets and Return on Equity have a significant influence on the Company Value of PT. Astra International Tbk.

Co-Authors Abdul Haris Sahaq Abdul Rahman Afriani , Sulisti Ahmad Soleh Alamsyah, Alif Novliyan Alfala, Dhika Alpino, Shendi Putra Amandari, Sevti Ameilia, Deva Ameilia Amelya, Tifani Rika Amirah Awanis Anggraini, Adinda Dewi Anisa, Rici Anita Sari; Annisa, Okta Feranica Aprila, Izra Putri Arfeny Oktantia Mariena Ariantara, Yudi Arsita, Bella Astiana, Cemas Astuty, Kamelia Ayu Agustin Azuwandri, Azuwandri Cahya, Andika Concesa, Maria Damarsiwi, Eska Prima Monique Delpania Delpania Dila, Viana Dona, Hesti Pestiko Efendi, Fithria Habib Efenti Gita Torina Eka Sari, Eka Eska Prima Moiuque D Fitriani, Asty Eka Fitriani, Nevi Galung, Mia Margareta Huta Gayatri, Ida Ayu Made Er Meytha Hamid, Darwan Handayani, Sri Hasibuan, Tania Hendriansyah, Weko Herliamida, Evi Herlin, Herlin Heskyel Pranata Tarigan Holiza, Nipa Hutagaol, Julianti Br Hutagaol Ida Anggriani Ida Anggriani Inka Nabela Nabela Irwanto , Tito Januarsih, Ayu Jayanti, Titin Dwi Jekzen, Beni Juanida, Erika Karona Cahya Susena Kencana, Putri Kevin Deyan Zanroni Khoirul Anwar Kurniawan, Kimas Lesi Dwiantini Meirio Pratama Moiuque D , Eska Prima Muhammad Rahman Febliansa Muhammad Roky Pratama Nainggolan, Rico Hasudungan Nasution, Suswati Nella Indra Dewi Sijabat Neri Susanti Nirta Vera Yustanti Nopentri, Elvemas Nurzam, Nurzam Ogriansyah, Gioni Oni Yulianti Pabela, Beny Pratiwi, Elisabeth Sekar Ambar Prawitasari , Andriyani Putri, Alda Ayu Rahayu, Hesti Riski Rahmadania, Della Refaldo Rolansya Rusminita, Esi Sabil, Alansah Safitri, Latipah Nurma Sagita, Nabila Dayana Sahdiya, Beti Sai, Tunggalan Samsiah Maripah Sarma, Dimas Titan Putra Selsa Dlayorza Setini, Made Subhi, Ramadan Sukrisno, Sukrisno Sulisti Afriani Sulisti Afriani Sulisti Afriani, Sulisti SURYANI, RENI Susanti , Neri Suswati Nasution Tambuan, Oscar Julius Gamaliel Tarigan , Heskyel Pranata Tarigan, Heskyel Pranata Tenti Agustin Tifani Rika Amelya Tito Irwanto, Tito Tri Wahyuningsih Viana Dila Wagini Wagini Wagini, Wagini Wijaya , Ermy Wijaya, Ermy Wince Anisa Fitri Wulandari, Annisa Wulandari, Melsa Yodista, Yodista Yosi Novita Sari Yudi Ariantara Yudi Irawan Abi Yudi Irawan Abi Yulita Sari Yun Fitriano Yun Fitriano Yunita Martina Zanroni, Kevin Deyan

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