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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis 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
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Investment Training To Conquer Future Economic Challenges Sabil, Alansah; Hidayah , Nenden Restu
Journal of Applied Financial Management Vol. 1 No. 1 (2025): June
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jafm.v1i1.704

Abstract

In order to answer increasingly difficult financial problems in the future. In this framework, the financial-based service strategy through awareness of understanding the basic principles related to fund placement, financial management, to the cruciality of systematic financial planning for the sustainability of life. The participants in this financial training are mostly students and Bengkulu residents. This financial-based service includes several stages: (1) preparation and planning; (2) Procurement of training; (3) Evaluation and Further Assistance. In addition to this, this training also examines crucial aspects from consumer behavior that can be an obstacle to saving and investment habits. Through the holding of PKM through this training, it is hoped that the younger generation can have the readiness and wisdom to answer economic problems, and can take the right investment steps for the future. This training is expected to be used as a start to realizing a society that has financial independence in the future.
Analysis Of Merchandise Inventory Accounting At Mini Market Sirajudin, Bintuhan, Kaur Regency Concesa, Maria; Hidayah, Nenden Restu; Subhi, Ramadan
Innovative Business Management Journal Vol. 2 No. 1 (2025): Oktober
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/ibm.v2i1.400

Abstract

Sirajudin Mini Market is a retail business inBintuhan, Kaur Regency, which sells various basic necessities for the community, wheremerchandise inventory is a major asset that affectssmooth operations and business profits. However, inventory recording atthis minimarket is still done in a simple manner and does not fully comply withapplicable accounting standards. This study aims to determine the application ofmerchandise inventory accounting at Sirajudin Mini Market and its conformitywith accounting theory and Financial Accounting Standards for Micro, Small, andMedium Entities. This study uses a descriptive comparative qualitative approachwith data collection techniques through interviews, observation, anddocumentation. The analysis was conducted by comparing the conditions in the field with Mulyadi's (2016) theory, which covers six main aspects, namely recording the costof finished goods sold, purchases, purchase returns, warehouse goods requests andexpenses, goods returns, and physical inventory calculations. The results of the study show that stock controlhas been carried out through warehouse cards and routine physical checks, buttransaction recording has not been carried out through a general journal and has not beencomputerized, so there is still a risk of errors. Therefore,it is recommended that Sirajudin Mini Market start using an inventory recording applicationsuch as Zahir so that the recording process becomes more accurate, efficient,and easier to control.
Pengaruh Sistem Informasi Akuntansi Dan  Pengendalian Internal Terhadap Kualitas  Laporan Keuangan Pada PT. Bimas Raya Sawitindo Desa Lubuk Tanjung Kecamatan Air Napal Bengkulu Utara Amirah Awanis; Nenden Restu Hidayah; Yudi Irawan Abi
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 5 (2025): Oktober - November 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh sistem informasi akuntansi dan pengendalian internal terhadap kualitas laporan keuangan pada PT. Bimas Raya Sawitindo di Bengkulu Utara. Latar belakang penelitian berfokus pada pentingnya penerapan sistem informasi akuntansi yang efektif dan pengendalian internal yang baik dalam menghasilkan laporan keuangan yang relevan, andal, dan dapat dipertanggungjawabkan. Penelitian ini menggunakan metode kuaitatif dengan pendekatan asosiatif melalui penyebaran kuesioner kepada 25 responden yang merupakan seluruh karyawan di bagian administrasi dan keuangan. Analisis data dilakukan dengan bantuan program SPSS versi 29.0 melalui uji validitas, reliabilitas, normalitas, regresi linier berganda, serta uji T dan uji F. Hasil penelitian menunjukkan bahwa Sistem Informasi Akuntansi dan Pengendalian Internal secara simultan berpengaruh signifikan terhadap Kualitas Laporan Keuangan dengan nilai F-hitung sebesar 136,019 dan signifikansi < 0,001, sedangkan secara parsial Sistem Informasi Akuntansi tidak berpengaruh signifikan dengan t-hitung 0,591 dan signifikansi 0,560, Sementara Pengendalian Internal yang berpengaruh positif dan signifikan dengan t-hitung 6,936 dan signifikansi < 0,001. Nilai koefisien determinasi (R²) sebesar 0,925 menunjukkan bahwa 92,5% variasi Kualitas Laporan Keuangan dijelaskan oleh kedua variabel tersebut, dan sisanya 7,5% dipengaruhi oleh faktor lain di luar penelitian ini. Dengan demikian, Pengendalian Internal menjadi faktor dominan yang berperan dalam meningkatkan kualitas laporan keuangan pada PT. Bimas Raya Sawitindo.
The Influence Of Entrepreneurial Knowledge, Entrepreneurial Motivation, And Family Environment On Students Entrepreneurial Interest Wulandari, Melsa; Soleh, Ahmad; Hidayah, Nenden Restu
Jurnal Ekonomi, Manajemen, Akuntansi Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jema.v2i2.1056

Abstract

Entrepreneurship is one of the important factors in increasing economic growth and reducing unemployment rates. Although entrepreneurship education has been implemented in universities, students' interest in entrepreneurship is still relatively low. This is due to a lack of knowledge about entrepreneurship, low motivation to start a business, and minimal support from the family environment. Therefore, research is needed to determine the extent to which these three factors can influence students' interest in entrepreneurship, particularly at Dehasen University Bengkulu. The purpose of this study is to determine whether Entrepreneurship Knowledge, Motivation for Entrepreneurship, and Family Environment have a significant impact on the Interest in Entrepreneurship among Management Program Students at Dehasen University Bengkulu. This study uses a quantitative method. The population of this study is students of Management Study Program at Dehasen University Bengkulu, Class of 2022 and 2023, with a total of 339 students and a sample size of 77 respondents. The sampling technique used in this study is Non-Probability Sampling using purposive sampling. The data collection technique used in this study was a questionnaire. The data obtained was then processed using SPSS (Statistical Products and Services Solutions). The results of the multiple linear regression analysis were the equation Y = 21.110 + 0.665 X1 + 0.273 X2 + 0.661 X3 + 3.223, which describes a positive regression direction, meaning that the variables of Entrepreneurship Knowledge (X1), Entrepreneurial Motivation (X2), and Family Environment (X3) have a positive effect on the Entrepreneurial Interest (Y) of students. The results of the calculation with SPSS 25 show that the coefficient of determination from R Square is 0.686. This means that Entrepreneurship Knowledge (X1), Entrepreneurial Motivation (X2), and Family Environment (X3) influence Entrepreneurial Interest (Y) by 68.6%, while the remaining 31.4% is influenced by other variables not examined in this study. The t-test results at a significance level of 0.05 explain that partially, X1 significantly affects Y with a value of 0.002 < 0.05, X2 significantly affects Y with a value of 0.001 < 0.05, and X3 also significantly affects Y with a value of 0.000 < 0.05. Based on the F test, X1, X2, and X3 simultaneously affect Y with a result of 0.000 < 0.05
Analysis Of Production Cost For Determining The Selling Price Of Broiler Chickens At Cv Kurnia Agung Babatan Anisa, Rici; Afriani, Sulisti; Hidayah, Nenden Restu
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jemba.v2i2.1007

Abstract

This study aims to analyze the calculation of production cost as a basis for determining the selling price of broiler chickens at CV Kurnia Agung Babatan. The research was conducted using a descriptive quantitative method with a case study approach. Data were collected through observation, interviews, and documentation. The production cost was calculated using the Full Costing method, while the selling price was determined using the Cost Plus Pricing method with a profit margin of 25 percent. The results show that the total production cost incurred during the July–August 2025 period amounted to Rp403,025,155, with an average production cost of Rp22,722 per chicken. Based on the Cost Plus Pricing method, the ideal selling price should be Rp28,402 per chicken, but the actual selling price applied is Rp20,000 per chicken. This indicates that the company has not fully considered all production cost components in determining the selling price.
Analysis Of Drug Inventory Accounting Based On Psap No. 5 At Tungkal 1 Public Health Center, Pino Raya District Sagita, Nabila Dayana; Hidayah, Nenden Restu; Astuty, Kamelia
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jemba.v2i2.1036

Abstract

This study aims to analyze the implementation of drug inventory accounting based on PSAP No. 5 at Tungkal 1 Public Health Center, Pino Raya District. The research employed a descriptive qualitative method with data collected through observation, interviews, and documentation. The data were analyzed by comparing the accounting practices at the health center with the provisions of PSAP No. 5 regarding recognition, measurement, presentation, and disclosure of inventories. The results show that the implementation of drug inventory accounting at Tungkal 1 Health Center is partially in accordance with PSAP No. 5. The recognition process has been properly carried out when the drugs are received, but the measurement, presentation, and disclosure are not yet in accordance with the standard due to manual recording and the absence of value data. It is suggested that the health center adopt a computer-based accounting system to improve the accuracy and accountability of inventory management.
Analysis of Revenue Accounting Information Systems at M98 Baby Shop Shop, Bengkulu City Samsiah Maripah; Ahmad Soleh; Nenden Restu Hidayah
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 1 No. 2 (2021): DESEMBER
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v1i2.210

Abstract

This study aims to analyze the income accounting information system at M98 Baby Shop in Bengkulu City. The data collection method is the interview method. The analytical method used is descriptive analysis with a comparative type. The results show that the income accounting information system, especially cash sales at M98 Baby Shop in Bengkulu City included: related functions, documents used, accounting records used and procedures that formed the system. In the application of income accounting information systems at M98 Baby Shop in Bengkulu City, there is a suitability of related functions and a network of procedures that form the system with the theory presented by Mulyadi, because at M98 Baby Shop in Bengkulu City, there is an income process that starts from the sales process and cash transfers to the bank and there is a separation of responsibilities between functions which is in the M98 Baby Shop in Bengkulu City. For the documents used and the accounting records used, there is a difference between Mulyadi's theory and M98 Baby Shop in Bengkulu City because at M98 Baby Shop in Bengkulu City, there is no journalizing at the time of the transaction because all transactions noted t is computerized with existing programs, and the documents used are not in accordance with Mulyadi's theory because all existing documents are only related to cash sales.
Analysis of the Application of Financial Accounting Standards of Small and Medium Entities (SAK EMKM) and Cooperatives in the Preparation of Financial Statements at Cooperative Saves and Loans in Bengkulu City Lesi Dwiantini; Neri Susanti; Nenden Restu Hidayah
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 1 No. 2 (2021): DESEMBER
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v1i2.306

Abstract

The purpose of this study was to determine the application of financial accounting standards for micro, small and medium entities (SAK EMKM) and cooperatives in preparing financial statements at the Bengkulu City Joint Business Savings and Loan Cooperative. Data collection tools are carried out by means of documentation and unstructured interviews. The analytical method used is a comparative analysis comparing SAK EMKM and cooperatives will be compared with the application of accounting at the Joint Venture KSP Bengkulu City. Based on the results of research regarding the Analysis of the Application of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) and Cooperatives in the Preparation of Financial Statements at the Bengkulu City Joint Business Savings and Loans Cooperative, it can be concluded that the implementation of SAK EMKM in the Joint Venture KSP has been going well because partly large in accordance with SAK EMKM. Meanwhile, there are two items that do not meet SAK EMKM, namely the notes on the financial statements because the Joint Venture KSP has not made notes on the financial statements and the income statement which does not include a tax expense account.
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.
Co-Authors Abdul Haris Sahaq Abdul Rahman Afriani , Sulisti Ahmad Soleh Alamsyah, Alif Novliyan Alfala, Dhika Amandari, Sevti Amelya, Tifani Rika Amirah Awanis Andika Cahya 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 Ayu Januarsih Azuwandri, Azuwandri Beni Jekzen Concesa, Maria Damarsiwi, Eska Prima Monique Delpania Delpania Deva Ameilia Ameilia Dila, Viana Dona, Hesti Pestiko Efenti Gita Torina Eka Sari Eska Prima Moiuque D Fithria habib Efendi Fitriani, Asty Eka Galung, Mia Margareta Huta Gayatri, Ida Ayu Made Er Meytha Gioni Ogriansyah Hamid, Darwan Hasibuan, Tania Hendriansyah, Weko Herliamida, Evi Herlin, Herlin Heskyel Pranata Tarigan Heskyel Pranata Tarigan Holiza, Nipa Ida Anggriani Ida Anggriani Inka Nabela Nabela Jayanti, Titin Dwi Juanida, Erika Julianti br Hutagaol Hutagaol 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 Nasution, Suswati Nella Indra Dewi Sijabat Neri Susanti Nevi Fitriani Nirta Vera Yustanti Nopentri, Elvemas Nurzam, Nurzam Oni Yulianti Pabela, Beny Pratiwi, Elisabeth Sekar Ambar Prawitasari , Andriyani Putri, Alda Ayu Rahayu, Hesti Riski Rahmadania, Della Refaldo Rolansya reni suryani Rico Hasudungan Nainggolan Rusminita, Esi Sabil, Alansah Safitri, Latipah Nurma Sagita, Nabila Dayana Sahdiya, Beti Sai, Tunggalan Samsiah Maripah Sarma, Dimas Titan Putra Selsa Dlayorza Shendi Putra Alpino Sri Handayani Subhi, Ramadan Sulisti Afriani Sulisti Afriani Sulisti Afriani, Sulisti Susanti , Neri Suswati Nasution Tambuan, Oscar Julius Gamaliel Tarigan , Heskyel Pranata Tenti Agustin Tifani Rika Amelya Tito Irwanto 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 Yunita Martina Zanroni, Kevin Deyan