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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..
Strategi Pengelolaan Usaha Berbasis Digital Untuk Meningkatkan Efisiensi Operasional Karona Cahya Susena; Nenden Restu Hidayah
Jurnal Dehasen Mengabdi Vol 5 No 2 (2026): Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdm.v5i2.11164

Abstract

Limited manual business management remains a major obstacle for micro, small, and medium enterprises (MSMEs) in improving operational efficiency. This community service aims to enhance operational efficiency through digital-based business management strategies. The method used includes training and assistance in using digital applications for financial recording and inventory management. Evaluation was conducted using pre-test and post-test as well as direct observation. The results show an increase in operational efficiency by 55%, indicated by faster transaction recording and more accurate inventory management. Additionally, participants’ understanding of digital technology increased by 60%. This program positively impacts business performance and data-driven decision-making. It is recommended to provide continuous assistance and digital infrastructure support.
Pendampingan Manajemen Keuangan UMKM dalam Penyusunan Pembukuan Usaha Sederhana Karona Cahya Susena; Nenden Restu Hidayah; Heskyel Pranata Tarigan; Nevi Fitriani
Jurnal Dehasen Mengabdi Vol 4 No 2 (2025): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdm.v4i2.11310

Abstract

Financial management is an essential aspect of the sustainability of micro, small, and medium enterprises. However, several MSME actors in Bengkulu City still face difficulties in recording transactions, separating personal and business finances, and preparing simple financial reports. This community service activity aims to improve MSME actors’ ability to prepare simple business bookkeeping through financial management assistance. The implementation method included partner needs identification, pre-test, financial recording training, cash book preparation practice, mentoring, post-test, and evaluation. The activity involved 25 MSME actors in Bengkulu City. The results showed an increase in participants’ average understanding from 46 in the pre-test to 78 in the post-test, or an improvement of 69.6%. In addition, participants began to record daily transactions, separate personal and business finances, and prepare simple cash reports. This activity indicates that practice-based mentoring can improve MSME financial management skills and support more structured business decision-making
The Influence Of Digital Marketing On Consumer Purchasing Decisions On Precast Concrete Products At Pt. Super Beton Prima Ayu Januarsih; Sri Handayani; Nenden Restu Hidayah
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1344

Abstract

The purpose of this study is to determine the influence of social media on consumer purchasing decisions on precast concrete products at PT. Super Beton Prima to determine the effect of search engine optimization on consumer purchasing decisions on precast concrete products at PT. Super Beton Prima. The results showed that the regression equation obtained from the type of research used in this study is a quantitative method. The results showed that the regression equation obtained from the research results is as follows: From the calculation with SPSS, the regression equation is obtained: Y = 7.205 + 0.914X1 + 0.630 X2 + 0.563 X3 + 0.528 X4. There is an influence of social media (X1) on purchasing decisions (Y) at PT Super Beton Prima with a significance value of 0.000 <0.05 and t count>t table (5.320> 1.665) thus Ho is rejected and Ha is accepted. There is an influence of Search Engine Optimization (X2) on purchasing decisions (Y) at PT. Super Beton Prima with a significance value of 0.001 < 0.05 and t count> t table (8,780>1,665) thus Ho is accepted and Ha is rejected. There is an influence of marketing content (X3) on purchasing decisions (Y) at PT Super Beton Prima with a significance value of 0.000<0.05 and tcount>ttable (7,714> 1,665). Thus Ho is rejected and ha is accepted. There is an effect of paid advertising (X4) on the purchasing decision (Y) of on PT. Super Beton Prima with a significance value of 0.001 <0.05 and t count> t table (5.571>1.665). Thus Ho is rejected and ha is accepted. The value of Fsig is 0.000<0.05 and and F count>F tabel (351,219>2.72), so it can be concluded that together social media, search engine optimization, content marketing and paid advertising have an effect on purchasing decisions at PT. Super Beton Prima.
Exploring Indonesia’s Taxation System, From Reforms To Its Impact On The Economy Nenden Restu Hidayah; Karona Cahya Susena; Gioni Ogriansyah
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 2 (2025): February
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v1i2.192

Abstract

The taxation system is a vital component of Indonesia’s economic development. This article examines the journey of tax reforms in Indonesia, starting with the implementation of the Self-Assessment system in 1983 to the enactment of the Harmonized Tax Law (UU HPP) in 2021. These reforms aim to enhance state revenue, promote equity, and support sustainable development agendas, including the transition of a Carbon Tax. The impacts inclue an increase in the tax ratio, ease of doing business, income redisribution, and support for the green economy. Howener, challenges such as a low tax ratio and high non-compliance rates remain. This article highlights the importance of coninuous reforms to establish a fairer taxation system and support Indonesia’s inclusive and sustainable economic growth.
Taxation Optimization Strategis In Indonesia To Increase National Revenue Karona Cahya Susena; Nenden Restu Hidayah; Andika Cahya
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 2 (2025): February
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v1i2.193

Abstract

Tax revenue plays a crucial role in financing national development and maintaining fiscal stability. However, tax collection in Indonesia has yet to reach its optimal potential. To increase national revenue, tax optimization strategis are needed, including improving tax compliance, reforming the tax system, and enhancing public tax literacy. Additionally, strengthening the tax base, monitoring tax avoidance, and utilizing information technology are vital factors in achieving this goal. Incentives for strategic economic secors and international collaboration to address cross-border tax avoidance can also boost national revenue. By implementing these strategies, Indonesia is expeced to optimize its tax potential and support sustainable national development.
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