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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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Strategi Merek Pada Keripik Pisang Ameilia, Deva Ameilia; Hidayah, Nenden Restu; Susena, Karona Cahya
Jurnal Kewirausahaan & Inovasi Vol. 1 No. 1 (2023): Agustus
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jkwi.v1i1.258

Abstract

Brand strategy is the management of a brand or brands where there are various         activities or activities that manage all elements that have the goal of forming a brand or brands.Brand strategy implementation is carried out in several steps, such as creating a brand identity for banana chips and using social media. Brand identity is made to introduce the banana chip brand more clearly and up to date in the market, while the use of social media is done so that consumers can easily recognize and remember the chip brand and give a positive image to the brand.  
Analysis Of Financial Statements To Assess Performance At PT Unilever Indonesia Tbk Putri, Alda Ayu; Hidayah, Nenden Restu
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 4 (2025): Agustus
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v1i4.349

Abstract

According to the findings of the research, it can be demonstrated that PT Unilever Indonesia Tbk is a manufacturing company that is listed on the Indonesia Stock Exchange. The ratios present in the financial statements can convey tidbits of information about the company's ability to manage its resources, fulfill short-term and long-term debt obligations, and establish strategic plans. An assessment of financial performance and analysis of financial statements is crucial, as it offers management a clear understanding of the company's status and can serve as a fundamental basis for decision-making. This analysis aids management in recognizing operational strengths and weaknesses, as well as identifying potential opportunities. this also helps to ensure the sustainability and growth of the business by delivering accurate information regarding the company’s financial health, operational performance, and potential risks.
The Influence Of Discount And Promotion Programs On Alfamart Consumers' Purchase Decisions General Sudirman Manna South Bengkulu Selsa Dlayorza; Monique, Eska Prima; Hidayah, Nenden Restu
Jurnal Bisnis, Manajemen dan Akuntansi Vol. 2 No. 1 (2025): September
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jbisma.v2i1.353

Abstract

This study employed an associative survey method with a quantitative approach. The sample consisted of 171 Alfamart consumers, using a purposive sampling technique. Data collection used a questionnaire. Quantitative data analysis was conducted using multiple linear regression analysis and hypothesis testing, consisting of t-tests and F-tests. The results showed that discount programs influenced purchasing decisions among consumers at Alfamart, Jalan Jenderal Sudirman, Manna, South Bengkulu, with a calculated t value > t table (3.441 > 1.65403) and a significance level of 0.001 < 0.050. Promotions influence purchasing decisions among Alfamart consumers on Jalan Jenderal Sudirman Manna, South Bengkulu, with a calculated t value > t table (5.110 > 1.65403) and (sig a = 0.000 < 0.050). Discount programs and promotions simultaneously influence purchasing decisions (Y) among Alfamart consumers on Jalan Jenderal Sudirman Manna, South Bengkulu, with an F value of 31.787 > 3.05 and a significance value of 0.000 < 0.05.
Sosialisasi Penjualan Online Facebook Pada Usaha Gula Aren Ibu Israh Desa Bandu Agung Kab.Kaur Nurzam, Nurzam; Kurniawan, Kimas; Hidayah, Nenden Restu; Herliamida, Evi; Astiana, Cemas
Jurnal Gotong Royong Vol 2 No 2 (2025): Oktober
Publisher : LPPM Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/gotong royong.v2i2.8552

Abstract

0This research aims to improve Mrs. Israh's knowledge and skills as well as in utilizing the Facebook platform as an online sales medium. Micro,ismall andiimedium enterprises (MSMEs) such as Ms. Israh's palm sugar business have great potential to grow through digital marketing. However, they are often constrained by a lack of understanding and ability to implement online sales strategies. The method0used in this0research is action research by providing socialization and direct assistance on creating a business Facebook account, managing product content, interacting with customers, and utilizing Facebook features for promotion. The0results0of the socialization showed0a significant increase0in participants' understanding of the benefits and how to use Facebook for online sales. Ms. Israh began to actively create and manage her business Facebook page, upload product photos and descriptions, and interact with potential customers. This activity is expected to expand market reach, increase sales volume, and ultimately empower the economy of palm sugar businesses in Bandu Agung Village.
Analisis Sistem Informasi Akuntansi Penjualan Yang Ada Di Perum Bulog Divre Bengkulu Sari, Eka; Wagini, Wagini; Hidayah, Nenden Restu
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.
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.
Co-Authors Abdul Haris Sahaq Abdul Rahman Afriani , Sulisti Ahmad Soleh Alamsyah, Alif Novliyan Alfala, Dhika Amandari, Sevti Ameilia, Deva Ameilia 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 Dila, Viana Dona, Hesti Pestiko Efendi, Fithria Habib Efenti Gita Torina Eka Sari, Eka Eska Prima Moiuque D 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 Hutagaol, Julianti Br Hutagaol Ida Anggriani Ida Anggriani Inka Nabela Nabela Jayanti, Titin Dwi 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 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 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 SURYANI, RENI 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