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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

Abstract

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.
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

Abstract

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

Abstract

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.
Analisis Sistem Informasi Akuntansi Penjualan Yang Ada Di Perum Bulog Divre Bengkulu Eka Sari; Wagini Wagini; Nenden Restu Hidayah
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.
Akuntansi Berkelanjutan: Implementasi Standar Pelaporan Keberlanjutan dalam Praktik Bisnis CV. Utami Nenden Restu Hidayah; Karona Cahya Susena; Heskyel Pranata Tarigan
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.v11i2.4933

Abstract

This article explores the implementation of sustainability reporting standards in the business practices of CV. Utami, a small and medium-sized company in the local service sector. Involving a case study, this research explores CV Utami's journey in integrating sustainable accounting practices in their operations. The results show the company's increasing awareness of sustainability issues and their impact on society and the environment. Through interviews, document analysis, and field observations, this article identifies the concrete steps taken by CV Utami in implementing sustainable accounting practices. The company successfully applies sustainability reporting standards such as the Global Reporting Initiative (GRI) as the main framework in measuring and reporting their sustainability performance. The benefits of sustainable accounting practices, including improved corporate reputation, attractiveness to social and environmental investors, and enhanced ability to manage sustainability risks, are also discussed. In addition, the challenges faced by CV Utami in terms of allocation of limited financial and human resources. The importance of engagement with external parties such as local government, non-governmental organisations, and local communities in the context of sustainable accounting is also emphasised. This article shows how external partnerships can broaden a company's view of social and environmental responsibility and provide tangible benefits in facing sustainability challenges. Through the case study of CV Utami, this article provides insights into how small and medium-sized enterprises can play a significant role in driving positive change towards more sustainable businesses. Awareness, commitment and co-operation with external parties form the basis for successful implementation of sustainable accounting practices.
Analysis of Factors Affecting Customer Loyalty at Putra Jaya Manna Furniture Shop, South Bengkulu Tenti Agustin; Oni Yulianti; Nenden Restu Hidayah
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 2 No 2 (2023): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v2i2.4445

Abstract

The objectives to be achieved in this study are: 1. To determine the effect of product quality on customer loyalty at the Putra Jaya Manna Furniture Store, South Bengkulu. 2. To determine the effect of service quality on customer loyalty at the Putra Jaya Manna Furniture Store, South Bengkulu. 3. To determine the effect of price on customer loyalty at the Putra Jaya Manna Furniture Store, South Bengkulu. This type of research is a quantitative descriptive research. The sample in this study were 65 respondents. The method used in collecting data for this research is a questionnaire and documentation. The method of data analysis in this study is the Multiple Linear Regression Research Instrument Test the Coefficient of Determination of the Hypothesis. Berdasarkan hasil penelitian ini artinya Terdapat pengaruh kualitas produk (X1) terhadap loyalitas pelanggan (Y) Toko Mebel Putra Jaya dengan nilai tsig < α (0,001<0,05) dan nilai thitung > ttabel (2,571> 1,66864) demikian Ho di tolak dan Ha diterima. Dari nilai signifikansi yang didapat bahwasanya variabel X1 berpengaruh terhadap loyalitas pelanggan (Y). Terdapat pengaruh kualitas layanan (X2) terhadap loyalitas pelanggan (Y) Toko Mebel Putra Jaya dengan nilai tsig < α (0,004<0,05) dan nilai thitung > ttabel (2,571>1,66864) dengan demikian Ho di tolak dan Ha diterima. Dari nilai signifikansi yang didapat bahwasanya variabel X2 berpengaruh terhadap loyalitas pelanggan (Y). Terdapat pengaruh harga (X3) terhadap loyalitas pelanggan (Y) Toko Mebel Putra Jaya dengan nilai tsig < α (0,003<0,05) dan nilai thitung > ttabel (2,571>1,66864) dengan demikian Ho di tolak dan Ha diterima. Dari nilai signifikansi yang didapat bahwasanya variabel X3 berpengaruh terhadap loyalitas pelanggan (Y). Nilai Fsig < α 0,05 dan Fhitung > F tabel (16,373>2,75) sehingga dapat bermakna bahwa secara bersama variabel indepenen berpengaruh terhadap variabel dependen.
The Influence Of Product Completeness And Price On The Purchasing Decisions Of Motorcycle Spare Parts At Nica Motor Kepahiang Refaldo Rolansya; Ida Anggriani; Nenden Restu Hidayah
Jurnal Fokus Manajemen Vol 3 No 2 (2023): November
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v3i2.4573

Abstract

Each varied product and affordable prices will provide a distinct advantage for companies engaged in the trading sector because this will provide an incentive for consumers to take an action to purchase at the company. The purpose of this research is to determine the effect of product completeness and price on the decision to purchase spare parts at Nica Motor Kepahiang. The samples in this study were 60 respondents according to the minimum sample. Data were collected using a questionnaire and analyzed through multiple linear regression, determination test and hypothesis testing. From the calculation of the multiple linear regression equation, it can be seen that X1 (product completeness) and X2 (price) have an influence on purchasing decisions (Y), with the results of the regression test: Y = 9.920 + 0.304X1 + 0.455 X2.. The value of the coefficient of determination is 0.498. This means that product completeness (X1) and price (X2) affect the purchasing decisions (Y) by 49.8% while the rest (100 - 49.8 = 50.2%) are influenced by other variables not examined in this study. The results of the partial hypothesis test for variable X1 (product completeness) show that tcount is greater than ttable (2.797 > 1.671) and a significance value of 0.007 <0.05, then H0 is rejected and Ha is accepted. This means that X1 (product completeness) has a significant influence on purchasing decisions (Y). Variable X2 (price) shows that tcount is greater than ttable (4.479 > 1.671) and a significance value of 0.007<0.05, then H0 is rejected and Ha is accepted. This means that X2 (price) has a significant influence on purchasing decisions (Y). The simultaneous hypothesis test results show that the value of Fcount > Ftable (28.316 > 3.16) is in line with a significance of 0.000 <0.05. meaning that together product completeness (X1) and price (X2) have a positive and significant influence on purchasing decisions (Y).
Analisis Penyajian Penyusunan Laporan Keuangan Pada Kejaksaan Tinggi Bengkulu Tahun 2022 Khoirul Anwar; Neri Susanti; Nenden Restu Hidayah
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 1 (2024): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i1.5537

Abstract

Each Government Agency Work Unit carries out accounting for economic transactions that occur within the managed budget, to produce financial reports that provide information that is accurate, relevant, and can be understood by stakeholders, such as the general public, financial institutions, and other stakeholders, with implement the principles that must be applied in presenting government financial reports, such as the principle of compliance, the principle of exact amount, the principle of consistency, and the principle of full disclosure, guided by Government Accounting Standards. This study aims to analyze the conformity of financial reports at Bengkulu District Prosecutor's Office with Government Accounting Standards Number 71 of 2010. Collecting data regarding the presentation of reports using descriptive comparatives in the form of case studies at Bengkulu District Prosecutor's Office. Writing uses interview techniques and documentation techniques to collect the necessary data. The results of the research show that Bengkulu District Prosecutor's Office. for Fiscal Year 2022 has carried out the process of presenting financial reports in accordance with Government Accounting Standards Number 71 of 2010 and has been presented and used by financial report user groups in decision making. This research is expected to have an important impact on the Bengkulu District Prosecutor's Office in improving the presentation of financial reports.
Analysis Of The Budget Realization Report (Lra) At The Sub-District Office Of Seberang Musi Kepahiang District Nella Indra Dewi Sijabat; Neri Susanti; Nenden Restu Hidayah
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i2.1482

Abstract

The purpose of the study was to analyze the level of effectiveness of PAD revenue and the efficiency of the Budget Realization Report (LRA) expenditure budget in financial performance in 2021-2022 at the Head Office of Seberang Musi Sub-District, Kepahiang Regency. This type of research uses quantitative data and qualitative data, the operationalization of research uses ratio variables in analyzing the Budget Realization Report at the Head Office of Seberang Musi Sub-District, Kepahiang Regency, there are two ratios, namely the effectiveness ratio and the efficiency ratio. The method used is descriptive quantitative using effectiveness and efficiency ratios. The results of the research conducted show that the performance of PAD revenue is ineffective with a percentage, namely in 2021 of 0% and in 2022 of 0% and the Expenditure Budget is less efficient with a percentage in 2021 of 98.32% and in 2022 of 94.46.
Analysis Of Village Government Transparency In Managing Village Funds In Telaga Dalam Village, Pino Raya District, South Bengkulu Regency Wince Anisa Fitri; Wagini Wagini; Nenden Restu Hidayah
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i2.1534

Abstract

The aim of the research is to find out how transparent the government is in managing Village Funds in Telaga Dalam Village, Pino Raya District, South Bengkulu Regency in 2022. This type of research uses descriptive qualitative research methods because the topic in this research is a topic that needs to be explored. Based on the results of the interviews presented in table 1, the transparency stage has been fully implemented in Telaga Dalam Village, Pinang Raya sub-district, South Bengkulu district and there is a notice board regarding the activities that will be carried out. Realization reports and APBD implementation reports have been informed to the public verbally and in writing and there is also media. information that is easily accessible to the public, such as notice boards, this is shown by a total of 100% answering accordingly. Based on Christian indicators regulated in Law No. 14 of 2008 and government regulation No. 60 of 2014, the government of Telaga Dalam Village, Pino Raya District, South Bengkulu Regency is transparent and in accordance with the legislation which is carried out with transparency by involving the community.