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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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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.
Factors Affecting the Performance of State Civil Servants at the Education and Culture Services of Kaur District Yosi Novita Sari; Ida Ayu Made Ermetha Gyatri; Nenden Restu Hidayah
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 4 (2021): OKTOBER
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v2i4.176

Abstract

The method used in collecting data for this research is a questionnaire. The data analysis method in this research is quantitative, and the sample in this study is 140 customers. Based on the results of this study concluded that: The regression equation obtained from the research results are as follows: Y = 6.263 + 0.588X1 + 0.574 X2 + e. The value of the termination coefficient R2 = 0.792. This value means that independent and dependent, contributed 79.2% in influencing the dependent variable while the rest was influenced by other variables not examined. The t test is used to determine the effect of each independent variable on the dependent variable by looking at the tsig value compared to 0.05. From the table above, the tsig value of X1 is 0.001, and X2 is 0.005. From the tsig value, it is found that the X1 variable has an effect on Y and the X2 variable has an effect on Y, 4). Fsig value 0.002 < 0.05, so it can be concluded that the variables (X1) and (X2) have an effect on the variable (Y) or together have a simultaneous effect
Analysis of Community Satisfaction with Public Services at the Population and Civil Registration Office of Seluma Regency Meirio Pratama; Neri Susanti; Nenden Restu Hidayah
Journal of Indonesian Management Vol. 3 No. 2 (2023): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v3i2.1160

Abstract

The purpose of this study was to determine public satisfaction with public services in the Seluma Regency Population and Civil Registration Service. The sample in this study was 100 respondents, namely the people of Seluma Regency. Data collection uses observation, interviews, questionnaires and documentation. The analysis method used is IKM in this study based on KEPMENPAN Number 4 of 2007 concerning Guidelines for Preparing Community Satisfaction Surveys. From the results of the study, it was found that the quality of service at the Seluma Regency Population and Civil Registry Office has met the expectations of customers or the community, in other words, the community is satisfied with the services provided by the Seluma Regency Population and Civil Registry Office office with the criteria "Very Good (A)" which is indicated by the average value of the mastarakat perception of 3.64 at an interval of 3.5324 – 4.00. The Community Satisfaction Index (IKM) value of 3.64 is at an interval of 3.5324 – 4.00 with the criterion "Very Good (A)", as well as the IKM value after being converted by 91 is at an interval of 88.31 – 100.00 with the criterion "Excellent (A)". Based on 9 indicators of service quality, the highest value is in the fourth indicator, namely costs / tariffs with an average value of 3.74 at intervals of 3.5324 – 4.00 with the criterion "Excellent (A)". Based on 9 indicators of service quality, the lowest value is in the sixth indicator, namely the competence of the Executor with an average value of 3.35 at intervals of 3.0644 – 3.532 with the criterion "Good (B)".
Analysis Of Raw Material Supply In The Mak Sulis Business In Bengkulu City Tifani Rika Amelya; Sulisti Afriani; Nenden Restu Hidayah
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 1 (2024): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i1.1499

Abstract

Considering the importance of raw material inventory in business operations, a company needs to manage raw materials in a controlled manner. The main raw material used is wheat flour. In the production of bread, wheat flour is the main raw material which must always be available for the smooth production process, therefore it is necessary to carry out appropriate control and planning in the supply of the raw material for this flour. Therefore, the researcher is interested in conducting research with the title "Analysis of Raw Material Inventory in the Mak Sulis Donut Business, Bengkulu City Using the Economic Order Quantity (EOQ) Method". To collect the required data, the following data collection techniques were used: interviews, observation and documentation techniques. Data from observations from analysis of raw material supplies at the Mak Sulis Donut Business in Bengkulu City were analyzed using the Economic Order Quantity (EOQ). The results of the analysis show that to meet the raw material requirements of 10,450 kg during January 2022 to December 2022, the amount of raw material purchases of wheat flour that must be made by the Mak Sulis Donut Business in Bengkulu City so that storage costs can be kept to a minimum is 320 kg. each purchase with a purchase frequency of 33 times during one period (year). The purchase of raw materials for wheat flour must be carried out by the Mak Sulis Donut Business, Bengkulu City. Reorders should be made when inventory is 369 kg in the warehouse, with a lead time of 7 days so as not to hamper the company's production process.
Analysis of Accounting Treatment of Receivables at LP3I College Bengkulu Viana Dila; Sulisti Afriani; Nenden Restu Hidayah
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 1 (2024): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i1.1555

Abstract

This study aims to determine the suitability of presenting the accounting treatment of receivables at LP3I College Bengkulu. This type of research is qualitative descriptive, the data collection methods are direct observation, interviews, documentation, while the data analysis techniques used in qualitative descriptive analysis research are as a key instrument, data collection is carried out in a triangulation (combined) manner, data analysis is inductive, and the results of qualitative research emphasize meaning rather than generalization. The results of this research found that the presentation of the accounting treatment of receivables at LP3I College Bengkulu was still found to be lacking in several indicators that needed to be improved, namely 1.) income recognition: it would be better to follow Mulyadi's theory, because recognition at LP3I was not good or appropriate to use, 2.) allowance for losses on receivables: reserves for losses on receivables from LP3I were not carried out in a precise manner. inches in his recording, so it would be better to follow the theory according to Mulyadi.
The Influence of Financial Capabilities, Convenience and Security on the Behavior of Fund E-Wallet User Systems Kevin Deyan Zanroni; Eska Prima Moiuque D; Nenden Restu Hidayah
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i1.2046

Abstract

The purpose of this research is to determine the influence of Brand The purpose of this research is to determine the influence of financial capability, convenience and security on the behavior of e-wallet fund users. This type of research is quantitative. The data collection method in this research used a questionnaire technique, with a sample of 130 respondents. The research results show that multiple linear regression Y = 21,295 + 0,140 X1 + 0,336 X2 + 0.123 X3 + 3,536. Where the coefficient is positive, meaning that there is a positive or unidirectional relationship between the variables financial capability (X1), convenience (X2) security (X3), the value is 0 (zero), on the behavior (Y) of the e-wallet user system and the value is 21,334. The results of the research show that the results of the research show that the financial capability test (XI) shows tcount 2,655 > ttable 1,978 and significance 0.000 < 0.05, so the results of the hypothesis Ha are accepted and Ho is rejected, meaning that financial capability has a positive and significant effect on user system decisions e -wallet funds. The results of the convenience test (X2) show that tcount is 6,262 > ttable 1,978 and the significance is 0.000 < 0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning that convenience has a positive and significant effect on the system decisions of fund e-wallet users. The results of the security test (X3) show tcount 2,517 > ttable 1,978 and significance 0,013 < 0,05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning that security has a positive and significant effect on system decisions for e-wallet fund users. Based on the comparison of the Fcount value with Ftable, the Fcount value is greater than the Ftable value, namely 18,608 > 2,44, so it is concluded that accepting the hypothesis, meaning that there is a simultaneous influence between the allegations proposed in this F test is "there is an influence of financial capability (X1), convenience ( X2) security (X3), on the behavior (Y) decisions of the fund e-wallet user system. This can be seen at the significance level of 0,000 <0,05..
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