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All Journal Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Dehasen Untuk Negeri Jurnal Semarak Mengabdi Jurnal Ekonomi, Manajemen, Bisnis, dan Akuntansi Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan
Ramadan Subhi
Universitas Dehasen Bengkulu
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Public Health Social Sciences Other

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Pendampingan Penyusunan Kartu Persediaan Bahan Baku Usaha UMKM Pabrik Tempe Bapak Ahmad Ramadhans Menggunakan Metode FIFO Perpetual Neri Susanti; Nora Putri Fadila; Desi Ismawati; Eli Novita Sari; Ramadan Subhi
Jurnal Dehasen Untuk Negeri Vol 3 No 1 (2024): Januari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdun.v3i1.5554

Abstract

Preparation of financial reports is one of the important things for a business especially UMKM business. But at the moment there are still lots of UMKM businesses that haven't been able to make financial reports properly and correctly. There are several factors that cause these MSME businesses to not make financial reports properly and correctly, one of which is their ignorance of accounting knowledge and they don't know where to start to make this good and correct financial report. Mr. Ahmad Ramadhans' Tempe factory is a business, UMKM factory, home-made tempeh by producing every day. Mr. Ahmad's tempeh factory is in the city of Bengkulu, but hasn't made financial reports properly and correctly. Therefore, we The Lecturer Service Team and Unived student accounting team provide training on making simple financial reports especially to record income and expenses which will produce a profit and loss report for the tempe factory Mr. Ahmad Ramadhans uses the FIFO Perpetual method where this method is in accordance with the tempe production of Mr. Ahmad, who produce and sell directly every day. The results of this service are very helpful for the owner of the tempe factory, Mr. Ahmad Ramadhans, in recording incoming and outgoing cash and knowing profit and loss properly and correctly.
Analysis of Production Cost Calculation Using the Full Costing Method at the Monto Donut MSME in South Bengkulu Tia Alvionah; Ida Anggriani; Ramadan Subhi
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.9894

Abstract

This study aims to analyze the calculation of the cost of goods manufactured (COGM) using the full costing method at the MSME Tari Donat Montog in South Bengkulu. The research is motivated by the importance of applying an appropriate cost calculation method so that MSME owners can determine accurate and competitive selling prices. The study employs a descriptive quantitative method with a case study approach. Data were collected through observation, documentation, and interviews conducted in 2024. The results show that the calculation using the full costing method produces a higher total cost compared to the conventional calculation used by the MSME, amounting to Rp156,131,000 with a unit cost of Rp1,881, while the MSME’s own calculation was only Rp1,617 per unit. This indicates that the full costing method provides a more comprehensive picture of production costs, as it includes all cost components, both fixed and variable. Therefore, the application of the full costing method is recommended for MSMEs to help determine appropriate selling prices and improve operational efficiency and profitability.
The Effect of Performance Allowances on Work Motivation and Employee Performance at the Ministry of Religion of Bengkulu City Zoniarti Zoniarti; Ramadan Subhi
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.v5i1.1594

Abstract

This study aims to analyze the effect of performance allowances on work motivation and employee performance at the Ministry of Religion (Kemenag) of Bengkulu City. this uses quantitative method as an explanatory research approach, the data analysis technique used is multiple regression. The statistical test results show that there is a positive and significant influence between performance allowances and employee work motivation, as well as between performance allowances and employee performance. The analysis also identified several potential problems related to the provision of performance allowances, including unclear criteria, unequal distribution, and delays in payment. To address these issues, it is recommended that performance allowance policies be clear, transparent, and involve employees in program planning and evaluation. The importance of effective and open communication in managing performance benefits is also emphasized. The general benefits of performance allowances, such as high motivation, increased productivity, and improved psychological well-being of employees, were positively highlighted in this study. With the results of calculations using SPSS, it was found that work motivation and performance variables jointly significantly affect employee performance allowances. The test results state the rejection of the null hypothesis, indicating that the higher the value of performance allowance, the higher the work motivation and performance of employees of the Ministry of Religious Affairs of Bengkulu City.
Moderation of Hajj and Umrah Rites in the Armuzna Process for Ensuring the Security and Safety of Pilgrims Ramadan Subhi; Asnaini Asnaini; Yosi Arisandy
Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan Vol 11, No 1 (2024): April
Publisher : Faculty of Sharia (Islamic Law) at Fatmawati Sukarno State Islamic University Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/mzn.v11i1.3446

Abstract

One form of religious moderation is Hajj manasik moderation. In the context of Hajj, not excessive attitude is very important because one aspect of Hajj and Umrah is physical worship which requires people who perform it to be in good health. In fact, the physical condition of Hajj pilgrims is very different due to age and health factors. This objective will be explained through 3 (three) questions, namely: 1) how is the implementation of the pillars of Hajj in Armusna from the view of moderation of Hajj and Umrah manasik? 2) What is the purpose of moderation of Hajj manasik in the Armuzna process? 3) What do scholars think about the moderation of Hajj and Umrah? This research is library research  with qualitative research type. The results of the study that moderation in the context of manasik is a solution to help pilgrims who are udzur or have obstacles to be able to carry out worship easily and legally as the opinion of the fuqaha in four madzhabs, namely the Hanafi, Maliki, Shafi'i and Hanbali madzhabs. Manasik moderation especially in the Armuzna process is very important because the three places (Arafat, Muzdalifah and Mina) are the peak of Hajj which requires strong physical and mental energy, with moderation the pilgrims can choose based on several schools for the security and safety of pilgrims
The Application Of Financial Accounting Standards (Sak-Emkm) In The Preparation Of Financial Statements At Berkah Cosmetics Store Rifah Aulia; Neri Susanti; Ramadan Subhi
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 2 No. 3 (2026): Mei
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v2i3.702

Abstract

This study aims to analyze the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) in the preparation of financial statements at Berkah Kosmetik Store. Micro, Small, and Medium Enterprises (MSMEs) play a significant role in Indonesia’s economy by creating employment opportunities and reducing unemployment. However, many MSMEs still face challenges in managing their financial records properly and in accordance with applicable accounting standards. This research is motivated by the importance of standardized financial reporting to ensure transparency, accountability, and effective decision-making for business sustainability. This study uses a qualitative descriptive approach. Data were collected through interviews, observations, and documentation to obtain an in-depth understanding of financial recording practices at Berkah Kosmetik Store. The results show that the store has not fully implemented SAK-EMKM in preparing its financial statements. Financial recording is still limited to simple bookkeeping of income and expenses, without comprehensive financial statements such as balance sheets, income statements, and notes to financial statements in accordance with SAK-EMKM. The main obstacles identified include limited understanding of accounting standards, lack of accounting skills, and the perception that accounting is complicated and difficult to apply. Therefore, it is recommended that business owners receive training and assistance in implementing SAK-EMKM to improve the quality of financial reporting. Proper implementation of SAK-EMKM is expected to support better financial management, enhance business performance, and ensure the sustainability of Berkah Kosmetik Store.
Penguatan Jiwa Kewirausahaan Kreatif dan Inovatif Di Era Modern Pada Komunitas Muda Berdaya Kota Bengkulu Harri Agustin; Suwarni Suwarni; Ahmad Soleh; Zoniarti Zoniarti; Ramadan Subhi
Jurnal Semarak Mengabdi Vol 5 No 2 (2026): Juli
Publisher : STIA Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56135/jsm.v5i2.350

Abstract

Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk memperkuat jiwa kewirausahaan kreatif dan inovatif pada anggota Komunitas Muda Berdaya Kota Bengkulu. Permasalahan utama yang dihadapi mitra meliputi rendahnya pemahaman mengenai konsep kewirausahaan, terbatasnya kemampuan dalam mengidentifikasi peluang usaha berbasis potensi lokal, serta kurang optimalnya pemanfaatan teknologi digital dalam pengembangan dan pemasaran usaha. Kondisi tersebut berdampak pada rendahnya daya saing dan kemandirian ekonomi generasi muda di era modern. Metode pelaksanaan kegiatan dilakukan melalui pendekatan partisipatif yang meliputi tahap persiapan, pelatihan, pendampingan, serta evaluasi. Kegiatan pelatihan difokuskan pada penguatan mindset kewirausahaan, pengembangan kreativitas dan inovasi usaha, identifikasi peluang bisnis, serta pemanfaatan teknologi digital untuk pemasaran. Selanjutnya, dilakukan pendampingan dalam penyusunan ide usaha dan model bisnis sederhana yang disesuaikan dengan potensi peserta. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan peserta dalam bidang kewirausahaan, kemampuan mengembangkan ide usaha kreatif, serta peningkatan motivasi untuk berwirausaha secara mandiri. Dengan demikian, kegiatan ini diharapkan dapat berkontribusi dalam menciptakan generasi muda yang produktif, inovatif, dan berdaya saing dalam menghadapi tantangan ekonomi di era modern.
Analysis Of Raw Material Inventory At Sultan 888 Coffee Powder In Simpang Nangka Village Rejang Lebong District Putri Kurnia; Yun Fitriano; Ramadan Subhi
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 1 (2026): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i1.9322

Abstract

Raw materials are one of the determining factors in the smooth production process.The obstruction of the production process will affect the output produced and reduce consumer confidence in the company. For this reason, it is necessary to control the inventory of raw materials using Economic Order Quantity (EOQ) method. This study aims to determine how business activities place orders, determine the optimal amount of inventory in placing orders. This analysis is carried out using the Economic Order Quantity, Reorder Point, Safety Stock methods. EOQ aims to determine the amount of raw materials ordered and minimize the total cost of ordering and storage. Reorder point aims to find out when to order back appropriately, and Safety Stock aims to provide security if the order period is not appropriate. Data collection methods using documentation and interviews. The results of research and discussion using EOQ method obtained more effective results. This can be seen from the comparison of company policy with EOQ method. During this time the company made an average purchase of 277.5 kg with a frequency of 24 orders a year. The total inventory cost is Rp 3,804,166. Meanwhile, when using EOQ method, the average purchase amount is 137 kg with an order frequency of 5 times a year. The total cost of inventory is Rp 1,482,639 a year. The safety stock required by the company is 18.5 kg and the company must place a reorder point when the inventory has reached 42.28 kg. From these results, it can be compared if the system currently running in the company incurs higher costs compared to using EOQ method.
The Effect Of Employee Welfare, Work Environment, And Interpersonal Relationships On The Work Productivity Of Employees At Pt. Bumi Anugerah Sawit Bengkulu Utara Alif Novliyan Alamsyah; Tito Irwanto; Ramadan Subhi
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 3 (2026): April
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jemba.v2i3.527

Abstract

Employee work productivity is an important factor for the success of the company. PT. Bumi Anugerah Sawit faces challenges in maintaining productivity amidst high work demands, so it requires attention to employee welfare, work environment, and interpersonal relationships. This study aims to analyze the influence of employee welfare, work environment, and interpersonal relationships on employee work productivity at PT. Bumi Anugerah Sawit Bengkulu Utara. The research method uses a quantitative approach with 40 respondents, and the data are analyzed through validity and reliability tests, multiple linear regression, t-test, F-test, and coefficient of determination (R²) using SPSS version 26. The results show that employee welfare (X₁), work environment (X₂), and interpersonal relationships (X₃) have a positive and significant effect on employee work productivity (Y), both partially and simultaneously. The calculated F value of 1041.083> Ftable 2.86 and a significance of 0.000 <0.05, indicating a joint influence between the three independent variables on work productivity. The coefficient of determination (R²) value of 0.843 means that 84.3% of the variation in work productivity can be explained by these three variables, while the remaining 15.7% is influenced by other factors outside the study. Thus, it can be concluded that improving welfare, creating a good work environment, and harmonious interpersonal relationships play an important role in increasing employee work productivity at PT. Bumi Anugerah Sawit Bengkulu Utara.
Analysis Of Budget Realization Report (Lra) At Hasanuddin Damrah Manna Regional Public Hospital, South Bengkulu Regency Eva Listeriany; Neri Susanti; Ramadan Subhi
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 4 (2026): July
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jemba.v2i4.757

Abstract

The analysis of the budget realization report at Hasanuddin Damrah General Hospital in Manna, South Bengkulu Regency will help the hospital identify areas of the budget that need improvement or further attention to ensure more targeted budget utilization. The objectives of this research are: 1) To understand the comparison between the planned budget and the realized budget at Hasanuddin Damrah General Hospital in Manna, South Bengkulu Regency over a certain period; 2) To identify the factors influencing discrepancies between the planned budget and the realized budget at Hasanuddin Damrah General Hospital; 3) To determine the effectiveness and efficiency of budget utilization at Hasanuddin Damrah General Hospital. The analysis method used in this study is a qualitative descriptive method employing the interactive model of Miles and Huberman. The research results indicate that there is a variance between the planned budget and the realized budget; however, overall, the budget realization at the hospital is classified as quite good. The analysis shows that the budget realization tends to approach or even exceed the target, despite differences between the plan and realization. The discrepancies between the budget and realization are influenced by various internal and external factors. Internal factors include fluctuations in patient visits, disease trends, and the efficiency of service unit performance. Meanwhile, external factors such as changes in government regulations, procurement policies, and the dynamics of volume-based service revenue also affect the accuracy of budget planning. The budget utilization is considered effective, yet challenges remain in maintaining expenditure efficiency. The effectiveness of budget utilization in 2023 reached over 100%, indicating the hospital's ability to optimize revenue and respond to service needs. However, spending efficiency has not been fully optimal, especially in 2024, indicating signs of overspending due to a lack of control over actual needs.
Co-Authors Ahmad Soleh Alif Novliyan Alamsyah Asnaini Asnaini Desi Ismawati Eli Novita Sari Eva Listeriany Harri Agustin Ida Anggriani Neri Susanti Nora Putri Fadila Putri Kurnia Rifah Aulia Suwarni Tia Alvionah Tito Irwanto Yosi Arisandy Yun Fitriano Zoniarti Zoniarti