Article Per Year (5 Year)
p-Index From 2021 - 2026
10.743
P-Index
This Author published in this journals
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
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 78 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 78 Documents
Search

 1   2   3   4   5 
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.
The Influence Of Service Quality And Trust On Customer Satisfaction In The Use Of Bri Mobile (Brimo) In Arga Makmur City Of North Bengkulu Abdul Haris Sahaq; Neri Susanti; 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.v2i2.4238

Abstract

The purpose of this study is to determine the extent to which service quality and trust influence customer satisfaction in using BRI Mobile (BRImo). This research is a qualitative descriptive research that is quantified. The method used is a questionnaire. The sample of this research is 85 respondents. The results showed that multiple linear regression obtained Y=27.918+0.251(X1)+0.186(X2)+4.174, meaning that there is a positive or unidirectional relationship between Service Quality (X1) and Trust (X2) on customer satisfaction in using BRI Mobile (BRImo). The results of the service quality test (X1) show t count 3.438>t table 1.989 and significance 0.000 <0.05, then the results of the hypothesis Ha are accepted and Ho are rejected, meaning that service quality has a positive and significant effect on customer satisfaction in using BRI Mobile. The results of the Trust test (X2) show t count 2.896>t table 1.989 and significance 0.000<0.05, then the results of the hypothesis Ha are accepted and Ho are rejected, meaning that Trust has a positive and significant effect on customer satisfaction in using BRI Mobile. Furthermore, the result of the f table value is 9.190>2.71, it is concluded that the hypothesis is accepted, meaning that there is a simultaneous influence between service quality (X1) and Trust (X2) on customer satisfaction variable (Y) in the use of BRI Mobile in Arga Makmur city. This can be seen at the significance level of 0.000 <0.05
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.
Pemanfaatan Media Sosial Untuk Berjualan Bakso Secara Online Dona, Hesti Pestiko; Irwanto, Tito; Susena, Karona Cahya; Hidayah, Nenden Restu; Wijaya, Ermy
Jurnal Dehasen Mengabdi Vol 3 No 2 (2024): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdm.v3i2.6267

Abstract

This service activity was carried out in Air Kelinsar village, Ulu Musi District, Empat Lawang Regency, South Sumatra. This activity aims to utilize social media for home meatball sellers in Air Kelinsar village. Previously, meatball sellers in Air Kelinsar village only sold or traded meatballs at home and waited for buyers to come. The aim of this service is so that traders can get more buyers. Traders can use the Cash on Delivery system, which is a form of financial transaction where payment is made after the goods are delivered and received by the consumer. With this system, meatball traders can post photos of their sales on Facebook and people in Air Kelinsar village can order via inbox or contact Meatball Sellers. then the meatball seller can deliver the order according to the orderer's address, so that people in Air Kelinsar village who don't have vehicles or whose homes are far from where the seller is can order the meatballs.
Analysis Of Accounting Information Systems For Cash Receipts And Disbursements At Family 24 Pagar Dewa Pharmacy, Bengkulu City Sai, Tunggalan; Wagini, Wagini; Hidayah, Nenden Restu
Tractare: Jurnal Ekonomi-Manajemen Vol 7 No 1 (2024): TRACTARE : Jurnal Ekonomi dan Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Bentara Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62820/trt.v7i1.143

Abstract

The aim of this research is to analyze the accounting information system for cash receipts and disbursements at the Family 24 Pagar Dewa Pharmacy in Bengkulu City according to Mulyadi's theory (2019:379). The data analysis method is comparative descriptive analysis between the SIA theory of cash receipts and cash disbursements according to Mulyadi and the Family 24 Pagar Dewa Pharmacy, Bengkulu City. The results of the research show that the accounting information system for cash receipts and cash disbursements at the Family 24 Pagar Dewa Pharmacy, Bengkulu City includes: related functions, documents used, accounting records used and procedures that form the system. The cash receipt accounting information system at the Family 24 Pagar Dewa Pharmacy, Bengkulu City has a compatibility with the related functions and the network of procedures that form the system with the theory presented by Mulyadi, because at the Family 24 Pagar Dewa Pharmacy, Bengkulu City there is a cash receipt process and also functions related to receipts. cash but there is no delivery function. For the documents used, there are several documents that are not used by pharmacies because all transactions are carried out computerized. Likewise with recording, only making entries in the cash entry book. The accounting information system for cash disbursements at the Family 24 Pagar Dewa Pharmacy, Bengkulu City, there are conformities and discrepancies between Mulyadi's theory and what is carried out by the Family 24 Pagar Dewa Pharmacy, Bengkulu City. Conformity can be seen from the existing functions which are in accordance with Mulyadi's theory but there is no internal inspection function. The documents used are not in accordance with Mulyadi's theory because many documents are not made by pharmacies, such as requests for making checks and there is also no preparation of funds for disbursement of all cash disbursement transactions directly issued by the cashier or by the pharmacist and disbursement by transfer is carried out by the pharmacy owner
Analysis Of Calculation Of Cost Of Production Of Poached Egg Bakmi Using The Application Of The Full Costing Method In A Legiteat Noodle Business In Bengkulu City Holiza, Nipa; Susanti, Neri; Hidayah, Nenden Restu
Tractare: Jurnal Ekonomi-Manajemen Vol 7 No 1 (2024): TRACTARE : Jurnal Ekonomi dan Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Bentara Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62820/trt.v7i1.144

Abstract

The aim of this research is to analyze the basic cost calculation analysis for the production of pouched egg noodles using the full costing method in the Legiteat Noodle Business in Bengkulu City. The analytical method used in this research is the descriptive method. The descriptive method is a form of research aimed at describing ongoing activities.The results of the study show that the calculation of the cost of production carried out by the Legiteat Noodle Business in Bengkulu City, the cost of production of pouched egg noodles per bowl is Rp. 7,705. Based on the full costing method, the cost of production of pouched egg noodles per bowl is Rp. 12,021. There is a difference in the calculation of the cost of production between the company's calculation and the full costing method. In the company method, the cost of raw materials and auxiliary materials is only calculated, while the full costing method makes a more detailed calculation by calculating all cost components, namely raw material costs, labor costs, factory overhead costs and non-production costs.
Analysis Of The Internal Control System Over Payroll And Wages At Pt.Roda Teknindo Purajayah Agustin, Ayu; Wagini, Wagini; Hidayah, Nenden Restu
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 2 (2024): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i2.6528

Abstract

The payroll and wage accounting system needs to be carried out control activities to ensure that the implementation of the payroll and wage system runs according to established standards, including at PT. Roda Teknindo Purajaya. This company has implemented internal control over the payroll and wage system. The research objective is to determine the internal control system over the payroll and wage system at PT. Roda Teknindo Purajaya. This research includes comparative descriptive research, which describes the actual characteristics and conditions of a research object by comparing the internal control system over payroll and wages carried out at PT. Roda Teknindo Purajaya with Mulyadi's theory. Data is collected by documentation and interview methods, while data analysis uses comparative analysis. The results showed that the internal control system over payroll and wages at PT. Roda Teknindo Purajaya was in accordance with Mulyadi's theory. First organization, there has been a strict separation of functional responsibilities between the payroll maker function and the finance function. Second, the authorization system, the employee appointment letter is signed by the main director, in order to avoid paying salaries to fictitious employees, as well as changes in employee salaries, both due to changes in rank, changes in salary and wage rates, and additional families are always based on the director's decision letter. In addition to the separation of responsibilities, it is known that all documents used are always authorized by the authorized person. Third, the recording procedure has included salary and wage rates in the attendance card and is checked for accuracy by the bookkeeping department. Fourth, healthy practices, that supervision has been carried out, compared and verified against attendance cards and employee income tax calculations. Thus it can be conveyed that the internal control system over the payroll and wage system at PT. Roda Teknindo Purajaya is in accordance with the theory by Mulyadi.
The Influence Of Product, Price, Brand Image, And Product Quality On Consumer Purchasing Interest For Oppo Cell Phones At Semaku Ponsel Manna Counter In South Bengkulu Kencana, Putri; Irwanto , Tito; Hidayah , Nenden Restu
Multidisciplinary Journals Vol. 1 No. 2 (2024): June
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/mj.v1i2.440

Abstract

People are more interested in and using smartphones more than other communication devices because they are easy to carry and can be used whenever needed. Currently, there is an increasing demand for smartphones, presenting an opportunity for smartphone manufacturers to innovate in producing new phones. The purpose of this study is to determine the influence of product, price, brand image, and product quality on consumer buying interest in OPPO smartphones at Semaku Ponsel Manna counter in South Bengkulu. The analysis methods used in this study include Validity Test, Reliability Test, Multiple Linear Regression Analysis, coefficient of determination, and hypothesis testing using t-test and f-test with a sample size of 75 questionnaires to OPPO smartphone buyers at Semaku Ponsel Manna counter in South Bengkulu. The results of the multiple linear regression analysis show the equation Y = 6.143 + 0.160 X1 + 0.323 X2 + 0.196 X3 + 0.215 X4. This indicates a positive regression direction, meaning that the variables product quality (X1), Price (X2), Brand Image (X3), and Product Quality (X4) have a positive influence on Buying Interest (Y) at Semaku Ponsel Manna counter in South Bengkulu. The coefficient of determination value from the calculation using SPSS shows an R square value of 71.9%. This means that the values of Product (X1), Price (X2), Brand image (X3), and Product Quality (X4) influence the buying interest (Y) by 71.9%, while the remaining 28.1% is influenced by other variables not studied in the research.
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