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All Journal Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Dehasen Untuk Negeri 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 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.
Co-Authors Asnaini Asnaini Desi Ismawati Eli Novita Sari Ida Anggriani Neri Susanti Nora Putri Fadila Rifah Aulia Tia Alvionah Yosi Arisandy Zoniarti Zoniarti