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All Journal Managament Insight: Jurnal Ilmiah Manajemen EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis AFEBI Economic and Finance Review AFEBI Management and Business Review Kumawula: Jurnal Pengabdian Kepada Masyarakat SINTA Journal (Science, Technology, and Agricultural) Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Bima Journal : Business, Management and Accounting Journal Journal of Research in Social Science and Humanities Journal of Indonesian Management Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Ekonomia JELAJAH: Journal of Tourism and Hospitality Jurnal Multidisiplin Dehasen (MUDE) Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Indonesia Raya Jurnal Dehasen Untuk Negeri Jurnal Dehasen Mengabdi Jurnal Administrasi Bisnis Nusantara Ekonomia Jurnal Gotong Royong Jurnal Bisnis, Manajemen, dan Akuntansi Journal of Business Management Journal of Law, Social Science, and Management Review Jurnal Pengabdian Mandiri
Damarsiwi, Eska Prima Monique
Universitas Dehasen Bengkulu
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Pengenalan Metode Pembayaran Cash On Delivery (COD) Dalam Kegiatan Transaksi Belanja Online Pada Warga Dusun II Desa Sidoluhur Suhardi, Mutia Aprizki; Febliansa, M. Rahman; Anzori, Anzori; Damarsiwi, Eska Prima Monique
Jurnal Dehasen Mengabdi Vol 2 No 2 (2023): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdm.v2i2.4752

Abstract

Most people often make payments using the Cash On Delivery method, but there are still many who don't know what Cash On Delivery really means. Some people are more familiar with the acronym than the practice of Cash On Delivery itself, blaming the courier as the party responsible for the shortage or error of the goods they ordered. Sidoluhur village is located in Sukaraja district, Seluma district, Bengkulu province. Many residents in Hamlet II of Sidoluhur Village still do not understand this problem. Therefore, efforts that can be made are by conducting an introduction which on this occasion is packaged in the form of a PKM activity with the title "Introduction to Cash On Delivery (COD) Payment Methods in Online Shopping Transaction Activities". The method used is in the form of lectures with presentation of material, then a practical method with its application on one of the online shopping sites on each of the residents' gadgets, and followed by a discussion session with residents who actively ask questions to obtain information. So by holding an introduction to residents in Dusun II Sidoluhur Village, they prefer the Cash On Delivery payment method with various conveniences, one of which is without having to leave the house. Thus the percentage of online purchases will increase.
The Effect Of Deferred Tax Assets And Deferred Tax Liabilities On Accrual Profit Management In Companies Susena , Karona Cahya; Damarsiwi , Eska Prima Monique; Hijeria , Putri
Journal of Law, Social Science, and Management Review Vol. 1 No. 3 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jlsmr.v1i3.244

Abstract

The annual financial report reflects the company's development and has a very important role. Financial reports function as a tool for evaluating company management performance. Earnings management refers to the practice of legitimate manipulation in financial reporting to adjust a company's earnings in accordance with management policy. One factor that can influence earnings management is deferred tax assets. This article aims to analyze the influence of deferred tax assets and deferred tax liabilities on company accrual earnings management. The purpose of this article is to provide an understanding of the relationship between these two variables. The research method used in this article is a qualitative literature review.
Pendampingan Pencatatan Kas Harian Berbasis Aplikasi Catatan Keuangan (Buku Kas Harian) Pada UMKM Arabian Kebab Bang Aji Bengkulu Syahputra, Paldi Awan; Damarsiwi, Eska Prima Monique; Nasution, Suswati; Kresnawati, Kresnawati; Putri, Lydia Gustina; Harwini, Dewi; Tambunan, Denis Ryanto; Yulianti, Oni
Jurnal Dehasen Untuk Negeri Vol 4 No 2 (2025): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdun.v4i2.8879

Abstract

MSMEs have an important role in supporting the local economy, but many business actors still face obstacles in financial recording, especially in recording daily cash flow systematically. This community service activity aims to assist UMKM Arabian Kebab Bang Aji Bengkulu in managing daily cash records based on simple financial applications, namely the Daily Cash Book. The implementation method consists of observation, training, direct assistance, and evaluation of the use of the application. The results of the activity show that MSME owners are getting used to using the application to record daily income and expenses, so that they can monitor the financial condition of their business more regularly and accurately. With this assistance, it is hoped that MSMEs can improve financial literacy and make more informed business decisions based on well-documented financial data.
Sosialisasi Pembuatan Kerajinan Bingkai Foto Untuk Menumbuhkan Kreativitas Berwirausaha Pada Anak-anak Di SDN 24 Kota Bengkulu Ardiana, Rina; Anggriani, Ida; Damarsiwi, Eska Prima Monique; Effendi, Yanto
Jurnal Gotong Royong Vol 1 No 2 (2024): Oktober
Publisher : LPPM Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/gotong royong.v1i2.6707

Abstract

The aim of this Community Service Activity is to increase the creativity of children at SD Negeri 24 Bengkulu City by socializing the making of handicrafts from rice paper to foster entrepreneurial creativity. The material provided is about the positive activity of making handicrafts from rice paper so that it can open up insight that handicrafts can also be used as a business opportunity from an early age. The technique and method for implementing Community Service activities used is socialization. Techniques for implementing Community Service activities used by 25 students at SDN 24 Bengkulu City. This Community Service activity is in the form of a scientific article published in the Dehasen Scientific Journal for the Nation. It is hoped that this activity will be useful and increase knowledge and understanding for children at SDN 24 Bengkulu City.
Tax Collection Reform: Challenges And Solutions For Improving Taxpayer Compliance Susena , Karona Cahya; Damarsiwi , Eska Prima Monique; Putriani, Ririn
Journal of Business Management Vol. 1 No. 2 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jbusman.v1i2.250

Abstract

Tax is an obligation that must be fulfilled by individuals or legal entities to the state without direct compensation, which is used for the benefit of the state for the welfare of the people. To manage taxes, a tax law system is needed that regulates the relationship between the government as collector and the people as tax payers. In Indonesia, tax collection faces various problems, such as weak regulations, lack of socialization, low tax awareness and knowledge, and economic problems. Apart from that, incomplete databases and suboptimal law enforcement are also challenges. The solution to overcome this problem is through tax reform which includes: improving tax regulations, increasing outreach to increase knowledge and awareness of taxpayers, evaluating policies, providing a more complete and secure database, and more firm and consistent law enforcement. In addition, tax collection must be carried out fairly, based on law, without disrupting the economy, efficiently and with a simple system.
The Impact Of Online Marketing And Product Quality On Consumer Purchase Intention Of Ms Glow Skincare In Bengkulu City Zuzan, Analia; Monique, Eska Prima; Indriasari, Nia
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 2 (2025): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i2.7788

Abstract

his research method uses quantitative research and data collection using questionnaire techniques, with a sample of 120 respondents. The results showed that multiple linear regression Y = 10,002 + 0.004 X1 + 0.997 X2+ 0.120. Where the coefficient is positive, it means that there is a positive or unidirectional relationship between the variables of online marketing and product quality on consumer interest in skincare MS Glow Bengkulu City. The results show that the online marketing test results (XI) show tcount 2.005> ttable 1.980 and significant 0.047 <0.05, then the results of the hypothesis Ha is accepted and Ho is rejected, meaning that online marketing has a positive and significant effect on consumer buying interest in skincare MS Glow Bengkulu City. The results of the product quality test (X2) show tcount 31.466> ttable 1.980 and sigfinikasi 0.00<0.05, then the results of the hypothesis Ha is accepted and Ho is rejected, meaning that product quality has a positive and significant effect on consumer buying interest in skincare MS Glow Bengkulu City. The results of comparing the Fcount value with Ftable, the Fcount value is greater than the Ftable value, namely 48.903> 3.07, it is concluded that Accepting the Hypothesis, meaning that there is a simultaneous influence between online marketing (XI), product quality (X2) on buying interest (Y) MS Glow skincare consumers Bengkulu City. This can be seen at a significance level of 0.000 <0.05
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.
Pelatihan Pengolahan Limbah Plastik Warga Rt 02 Pematang Gubernur Prasetia, Zelinda; Mulyadi, Singgi; Buaton, Wiranda; Meliani, Nita; Danofi, Alwin; Damarsiwi, Eska Prima Monique; Susanti, Neri; Fitriano, Yun
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.v2i2.9146

Abstract

The continuous increase in plastic waste has become a serious problem in Indonesia, particularly in the RT 02 Pematang Governor area. The lack of awareness and skills among the community in managing inorganic waste, such as plastic bottle caps, has led to the accumulation of garbage and has a negative impact on the environment. This article aims to describe the implementation of a plastic waste processing training program as a solution to the aforementioned problem. The methods used include three stages: preparation of tools and materials, implementation of training in making handicraft products (such as trash bins, pencil cases, and bags of bottle caps), and evaluation and documentation of activities. The training was conducted demonstratively and participatively for the residents of RT 02. The results of the activity show an increase in residents' knowledge, creativity, and skills in recycling waste into valuable and economically useful products. This activity also promotes environmental awareness and the economic independence of the community. In conclusion, creativity-based plastic waste processing training has proven effective as a strategy for implementing a circular economy and sustainable environmental preservation.
The Influence of The Interest Rate (BI Rate) and Non Performing Loan (NPL) To The Distribution of Banking Credit in Bengkulu Province in The Years 2013-2015 Damarsiwi, Eska Prima Monique
AFEBI Economic and Finance Review Vol. 2 No. 1 (2017): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aefr.v2i1.685

Abstract

Banks collect funds from the public in the form of deposits and are distributed back in the form of credit to companies and individuals. This study is aimed to determine the effect of the BI Rate and Non-Performing Loans (NPL) to the capital loan in Bengkulu province in the years 2013-2015. Before doing the multiple regression analysis, the data should be free from the classical assumption.The empiricalresults of this partial analysis show that the variable BI Rate istcount(2.402) >ttable (2,228),this meansthat the BI Rate has a positive effect on bank lending in the province of Bengkulu. Variable Non perfoming loans (NPL) aretcount (2.531)>ttable (2,228) and sig. (0,037) < alpha (0.05), the variable Non-Performing Loan (NPL) revealed a positive and significant effect on bank lending in the province of Bengkulu. Simultaneously the variable BI Rate and Non-Performing Loans (NPL) have the values of F (11.336)> F table (4.96) with sig (0.003) <α (0.05), it means that the variable BI Rate and Non-Performing Loan (NPL) simultaneously / concurrently affect the dependent variable. The result also shows the ability of a model prediction of65.3% while the remaining34.7% are influenced by other factors outside the model that has not been incluioded in the study. Meanwhile the most dominant variable in the study is the variable BI Rate which has a value of the partial coefficient of 62.5%. JEL Classification: E43, E52, E58Keywords: BI Rate, Capital Loan, Non-Performing Loans
Training On Organic Waste Management Into Liquid Fertilizer To Improve Residents' Economy Natasya, Adelia; Penola, Yola; F.A, Raden Ajeng Flaura; Subagia, Nyoman Gede; Nugroho , Husnul; Damarsiwi , Eska Prima Monique; Yulianti, Liza; Susanti, Neri
Jurnal Pengabdian Mandiri Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/mandiri.v2i2.863

Abstract

The training activity on managing organic waste into fertilizer was carried out as an effort to empower the community of RT 02 RW 01 Pematang Gubernur Village in improving family economy while reducing the volume of household waste. Organic waste, which generally comes from food scraps and kitchen waste, has great potential to be processed into liquid fertilizer that has economic value. This training aims to provide understanding and practical skills to residents in processing organic waste in a simple and sustainable way. Training methods include counseling, demonstrations, and direct practice. The results of the activity showed an increase in knowledge and ability of residents in producing liquid fertilizer, as well as the emergence of initiatives to sell processed products as an additional source of income. Thus, this training contributes positively to increasing environmental awareness and empowering the local community's economy.
Co-Authors ', Darmawansyah Abdul Rahman Abdul Rahman Agung Surya Pramata Ahmad Soleh Akbar Ilahi Aldi Zulfikar Aliano, Dio Andriani Prawitasari Ardiana, Rina Arif, Hilda Meisya Ariska , Yesi Indian Ariska, Yesi Indian Arsianti, Devi Buaton, Wiranda Danofi, Alwin Deli Efrianto Devi Arsianti Dian Safitri Dian Safitri Eddlyn Jervis Effendi, Yanto Elma, Tiara F.A, Raden Ajeng Flaura Febliansa, M. Rahman Febliansyah, M. Rahman Ferdian Fachrie Hero Putra Fitriano, Yun Gayatri, Ida Ayu Made Er Meytha Gustianti, Sherly Hanila, Siti Harwini, Dewi Helvoni Mahrina Hendri Antara Hidayah, Nenden Restu Hijeria , Putri Hilda Meisya Arif Hilda Meisya Arif Ida Anggraini Ida Anggriani Ilahi, Wahyu Indra Gunawan Irlis Suanto Iswi Dana Utama Putra Junaidah Junaidah Karona Cahya Susena, Karona Cahya Kontesa, Cecilia Kresnawati, Kresnawati Lita Afiana Liza Yulianti M Jeffri Arlinandes Chandra Madalena, Putri Meliani, Nita Mia Tri Agustina Muhammad Rahman Febliansa Muhammad Rahman Febliansyah Muhammad Roky Pratama Mulyadi, Singgi Nasution, Suswanti Nasution, Suswati Natasya, Adelia Nenden Restu Hidayah Nengsih, Mimi Kurnia Neri Susanti Nia Indriasari Nia Indriasari Nia Indriasari, Nia Nirta Vera Yustanti Nugroho , Husnul Nurzam Nurzam, Nurzam Pegi Ade Putra Penola, Yola Pramata, Agung Surya Prasetia, Zelinda Prawitasari, Andriani Puspita, Sinta Dian Putri Madalena Putri, Lydia Gustina Putriani, Ririn Restu Sukri Rivaldhy Muhammad Rydarto, Dennis Selsa Dlayorza Sherly Gustianti Siswanto Siswanto Siti Hanila Siti Hanila Subagia, Nyoman Gede Suhardi, Mutia Aprizki Sulisti Afriani Sulisti Afriani, Sulisti Sundari, Zuzeta Suswati Nasution Suswati Nasution Syahputra, Paldi Awan Tambunan, Denis Ryanto Tanti Harlena Tawakal, Anzori Tito Irawanto Tito Irwanto Vellya Agustin Wagini Wahyu Ilahi Yanuardi Yanuardi Yanuardi Yanuardi Yesi Indian Ariska Yessy Indiana Ariska Yudi Irawan Abi Yulianti, Oni Yun Fitriano Zuzan, Analia Zuzeta Sundari