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Hidayah, Nenden Restu
Universitas Dehasen Bengkulu
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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.
The Effect of Big Data Adoption on Regional Bank Profitability: Simulated Data in the Financial Planning Susena, Karona Cahya; Hidayah, Nenden Restu; Sukrisno, Sukrisno; Setini, Made
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4634

Abstract

Digital transformation, marked by the era of financial planning 5.0, presents both a challenge and an opportunity for regional banks. While large institutions rapidly adopt data-driven strategies, regional banks often lag due to resource constraints, potentially harming their profitability and competitiveness. This study examines the role of big data adoption within this modern framework to optimize the financial performance of regional banks. Using a quantitative approach with a multiple regression model, this research simulates data from ten regional banks to test the effects of big data adoption, operational efficiency, and risk management on two key profitability indicators: Return on assets and net interest margin. The analysis results show that big data adoption has a significant positive correlation with both profitability measures. In contrast, higher operational costs and increased non-performing loans negatively affect bank profitability. These findings demonstrate that strategic investment in data technology, when integrated with efforts to improve operational governance and human resource capabilities, can be a crucial lever for enhancing the financial performance and sustainability of regional banks in the digital age.  
The Influence Of Work Discipline, Work Motivation, And Job Satisfaction On The Performance Of Village Office Employees In Seluma Sub-District, Seluma Regency Jekzen, Beni; Anggriani, Ida; Hidayah, Nenden Restu
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 2 No. 2 (2026): Februari
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v2i2.473

Abstract

Employee performance is one of the important elements in an organization's success, especially in the context of public service that directly interacts with the community. Therefore, to achieve optimal performance, attention must be given to several influencing factors, such as work discipline, work motivation, and job satisfaction. The purpose of this study is to determine the Influence of Work Discipline, Work Motivation, and Job Satisfaction on the Performance of Village Office Employees in Seluma District, Seluma Regency. The data collection method in this study used a questionnaire technique, with a sample of 70 respondents. The results of the study show that the multiple linear regression equation is Y =-2.812 + 0.372X₁ + 0.511X₂ + 0.186X₃ + 1.495. The positive coefficients indicate a positive or unidirectional relationship between Work Discipline (X₁), Work Motivation (X₂), and Job Satisfaction (X₃) on Employee Performance (Y) in the village offices of Seluma Sub-District, Seluma Regency. The test results for work discipline (X₁) show a t-value of 2.704 > 1.668 and a significance level of 0.009 < 0.05, indicating that Hₐ is accepted and H₀ is rejected. This means that work discipline (X₁) has a positive and significant effect on employee performance. The test results for work motivation (X₂) show a t-value of 3.763 > 1.668 and a significance level of 0.000 < 0.05, indicating that Hₐ is accepted and H₀ is rejected, meaning that work motivation (X₂) has a positive and significant effect on employee performance. The test results for job satisfaction (X₃) show a t-value of 3.113 > 1.668 and a significance level of 0.003 < 0.05, indicating that Hₐ is accepted and H₀ is rejected, meaning that job satisfaction (X₃) has a positive and significant effect on employee performance. Based on the comparison of the F-count and the F-table value, Fcount is greater than Ftable (39.588 >2.51), leading to the conclusion that the hypothesis is accepted. This indicates a simultaneous effect of work discipline (X₁), work motivation (X₂), and job satisfaction (X₃) on employee performance (Y) in the village offices of Seluma Sub-District, Seluma Regency, as reflected in the significance level of 0.000 < 0.05.
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.
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