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All Journal Jurnal Ekonomi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Pengabdian West Science Jurnal Fairness RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital
Aprila, Nila
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLMENTASI SAK EMKM PADA UMKM DI KOTA BENGKULU Agustini, Sri; Aprila, Nila
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 3 (2023): Edisi September - Desember 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i3.3552

Abstract

Tujuan dalam penelitian ini adalah untuk mengetahui faktor-faktor apa yang mempengaruhi implementasi SAK EMKM pada UMKM di Kota Bengkulu. Jenis penelitian yang digunakan adalah penelitian analitik dengan pendekatan kuantitatif dengan jenis data yang digunakan adalah data primer yang diperoleh melalui penyebaran angket/kuesioner. Sampel dalam penelitian ini adalah pelaku UMKM yang telah terdaftar di kantor Dinas Koperasi dan UKM Kota Bengkulu dengan teknik pengambilan sampel menggunakan teknik purposive sampling dengan ketentuan UMKM yang telah menyusun laporan keuangan baik secara sederhana atau sesuai dengan SAK EMKM, sehingga diperoleh sampel penelitian sebanyak 90 responden. Sedangkan teknik analisis yang digunakan dalam penelitian ini menggunakan Analisis Regresi Linier Berganda dengan menggunakan alat bantu berupa software SPSS versi 23. Berdasarkan hasil pengujian yang telah dilakukan menunjukkan bahwa variabel kualitas SDM, skala usaha dan lamanya usaha berpengaruh positif terhadap implementasi SAK EMKM pada UMKM di Kota Bengkulu sedangkan sosialisasi SAK EMKM dan tingkat pendidikan tidak terbukti berpengaruh positif terhadap implementasi SAK EMKM pada UMKM di Kota Bengkulu.
OPTIMASLISAI PENGELOLAAN BADAN USAHA MILIK DESA (BUMDES) DI DESA PANCA MUKTI UNTUK MEWUJUDKAN DESA KREATIF Aziza, Nurna; Aprila, Nila; Novita Sari, Vera; Agus, Andi
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 2 No. 2 (2024): April
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v2i2.614

Abstract

Dalam satu dekade terakhir, desa wisata telah menjadi fokus pengembangan pemerintah sebagai sarana untuk meningkatkan pendapatan daerah dan kesejahteraan ekonomi masyarakatnya. Desa Panca Mukti di Kabupaten Bengkulu Tengah, Provinsi Bengkulu, merupakan contoh desa yang menggabungkan potensi hasil kebun dan pertanian dengan pengembangan batik sebagai kampung wisata. Namun, pandemi Covid-19 telah memberikan dampak signifikan pada perekonomian desa tersebut, terutama pada budidaya hortikultura dan pariwisata. Salah satu pendekatan untuk memperbaiki perekonomian desa adalah dengan memberdayakan Badan Usaha Milik Desa (BUMDes), yang merupakan modal sosial untuk memperkuat perekonomian pedesaan. Namun, di Desa Panca Mukti, BUMDes Damar Limo menghadapi berbagai permasalahan, termasuk pengelolaan yang belum optimal. Simpulan, diharapkan artikel ini dapat memberikan pandangan tentang pentingnya BUMDes dalam meningkatkan perekonomian desa dan memberikan kontribusi terhadap pembangunan kawasan mitra, seperti yang dilakukan oleh Prodi Magister Akuntansi Universitas Bengkulu melalui kegiatan pengabdian kepada masyarakat. Kata Kunci : Badan Usaha Milik Desa (BUMDes), Desa Panca Mukti, Optimisasi Pengelolaan, Desa Kreatif, Pemberdayaan Ekonomi
PENDAMPINGAN PENGELOLAAN BADAN USAHA MILIK DESA (BUMDes) DALAM KAITANNYA SEBAGAI INFANT ORGANISASI DI PANCA MUKTI KECAMATAN PONDOK KELAPA KABUPATEN BENGKULU TENGAH Aprila, Nila; Deasy Emalia; Halimatusyadiah, Halimatusyadiah
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 1 No. 4 (2024): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jpmebd.v1i4.1767

Abstract

Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah untuk memberikan pendampingan dalam pengelolaan BUMDes di Desa Panca Mukti, Kecamatan Pondok Kelapa, Kabupaten Bengkulu Tengah. Metode yang digunakan dalam program ini adalah metode pendampingan dengan pendekatan Participatory Action Research (PAR), yang memungkinkan keterlibatan aktif seluruh elemen BUMDes. Pendampingan dilakukan melalui beberapa kegiatan, antara lain diskusi, pelatihan langsung, monitoring, evaluasi, dan penyusunan laporan. Kegiatan pendampingan ini mencakup empat tahap, yaitu penyusunan sistem dan prosedur organisasi, penyusunan rencana kerja, peningkatan kompetensi SDM BUMDes, serta monitoring, evaluasi, dan pelaporan. Program ini bertujuan untuk meningkatkan pengelolaan BUMDes yang baik, dengan fokus pada pengelolaan keuangan dan pengembangan usaha. khalayak sasaran dalam kegiatan pengabdian masyarakat ini adalah perangkat Desa Panca Mukti dan pengurus BUMDes Panca Mukti Kecamatan Pondok Kelapa  Kabupaten Bengkulu Tengah. Tempat pelaksanaan kegiatan di Aula Pertemuan Desa Panca Mukti. Waktu pelaksanaan kegiatan pengabdian pada 26 September 2024. Peserta kegiatan ini berjumlah 20 orang, yang terdiri dari 5 (lima) orang perangkat desa, 5 (lima) orang pengurus BUMDes dan 10 (sepuluh) orang masyarakat sekitar. Hasil dari kegiatan ini diharapkan dapat meningkatkan kesadaran dan pemahaman peserta tentang pentingnya pengelolaan BUMDes yang efisien, serta mendorong pengembangan potensi usaha desa. Evaluasi dilakukan secara berkala untuk memastikan ketercapaian tujuan dan peningkatan pengelolaan BUMDes secara berkelanjutan. Secara keseluruhan, kegiatan ini berjalan dengan baik dan memberikan dampak positif bagi pengelolaan BUMDes Desa Panca Mukti.
PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN FISKUS, KESADARAN PERPAJAKAN DAN KEPATUHAN WAJIB PAJAK BADAN Refnini, Refnini; Indriani, Rini; Aprila, Nila
JURNAL FAIRNESS Vol. 6 No. 1 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (160.91 KB) | DOI: 10.33369/fairness.v6i1.15115

Abstract

The purpose of the research was to prove the influence knowledge of tax, service quality of tax officers and awareness of taxpayers toward compliance of corporate taxpayer in Bengkulu City.The sample corporate taxpayer in Bengkulu City which taken by accidental sampling. The samplings are 83 respondents. The method of the data analysis used multiple regression analysis.The results from the data analysis showed that: understanding of tax, the service quality of tax officers and the awareness of taxpayers have positive and significant effect toward compliance of corporate taxpayers.
PENGARUH PENDAPATAN ASLI DAERAH, SISA LEBIH PEMBIAYAAN ANGGARAN, PINJAMAN DAERAH TERHADAP REALISASI BELANJA MODAL SUMATERA SELATAN Pika, Pika; Saiful, Saiful; Aprila, Nila
JURNAL FAIRNESS Vol. 8 No. 2 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (178.35 KB) | DOI: 10.33369/fairness.v8i2.15202

Abstract

This study aims to determine the effect of Original Revenue, Remaining More Budget Financing, Regional Loans on Capital Expenditures Realization in Districts / Cities Se-Province of South Sumatra. This research data is taken during the last three periods between 2014-2016 with the number of samples of 17 regencies and municipalities in South Sumatra Province as many as 48 observations. This research uses the report of realization of APBD of Government / City of South Sumatera Province in 2014-2016. In this research, it is obtained by using purposive sampling method with criterion 1) which preparing Budget Realization Report in the last 3 (three) years, 2) Regency / Municipality which publishes Budget Realization Report which published in last 3 (three) years. This study tested the hypothesis by using multiple linear regression.The result of this research of Original Regional Revenue proved to have a positive effect on the realization of capital expenditure, the remaining budget financing proved to have a positive effect on the realization of capital expenditure, and regional loan was not proven to have a positive effect on capital expenditure
PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP PENERAPAN PENGANGGARAN BERBASIS KINERJA PEMERINTAH PROVINSI BENGKULU Fransisca, Fransisca; Saiful, Saiful; Aprila, Nila
JURNAL FAIRNESS Vol. 8 No. 3 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (152.622 KB) | DOI: 10.33369/fairness.v8i3.15207

Abstract

This study aims to examine the effect of accountability and transparency on performance-based budgeting. In this study the sample used is the Regional Government Organization (OPD) of Bengkulu Province. Tests conducted on the data that was obtained from the questionnaire of 68 respondents. The technique used to test this research hypothesis is F-test and t-test with 5% significant level. This study found that accountability and transparency positively influence on performance-based budgeting. The results of this study provide an important contribution for the government to pay more attention at accountability and transparency in budgeting planning in order to achieve effective and efficient performance.
PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERN, SISTEM INFORMASI MANAJEMEN DAN PENERAPAN STANDAR AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH Asnida, Nila; Irwansyah, Irwansyah; Aprila, Nila
JURNAL FAIRNESS Vol. 8 No. 3 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (103.684 KB) | DOI: 10.33369/fairness.v8i3.15210

Abstract

This study aims to examine empirically the Influence of Government Internal Control Systems (GICS), Regional Management Information Systems (RMIS), and Application of Government Accounting Standards (GAS) to the Quality of Financial Statements (QFS). This research was carried out at the regional government of Bengkulu Province, using a sample of 84 respondents. Data collection methods use surveys, while data analysis techniques used are validity and reliability testing, hypothesis testing is done using linear regression analysis.The results of the study show (1) the application of GICS has a positive effect on the QFS. By continuously strengthening GICS, it will have an impact on improving the QFS. (2) The application of RMIS has a positive effect on the QFS. This shows that the better the implementation of the regional management information system, the more qualified local government financial reports will be. (3) GAS implementation has a positive effect on the QFS. This proves that the better the level of implementation of QFS that is carried out in the preparation of financial statements, it will have a positive impact on improving the QFS.
EKSPLORASI PENYAJIAN LAPORAN KEUANGAN DAN AKSESIBILITAS INFORMASI PENGGUNAAN LAPORAN KEUANGAN DAERAH PROVINSI BENGKULU Oktasari, Dwince; saiful, saiful; Aprila, Nila
JURNAL FAIRNESS Vol. 10 No. 2 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.864 KB) | DOI: 10.33369/fairness.v10i2.15251

Abstract

This study aims to review, discuss and prove the presentation of financial statements and the accessibility of financial information to the use of financial statement information. This research was conducted in the Provincial DPRD, Inspectorate and BPK with a total of 47 respondents. Data were collected using a research questionnaire and processed using multiple linear regression. The results showed that the financial statements and the accessibility of positive and significant information on the use of Bengkulu Province regional financial statement information. Hoping the better financial statement presentation and information accessibility will increase the use of financial statement information.
ANALISIS KINERJA KEUANGAN BANK MILIK PEMERINTAH INDONESIA Gianni, Shelli Elsa; saiful, saiful; Aprila, Nila
JURNAL FAIRNESS Vol. 10 No. 2 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.272 KB) | DOI: 10.33369/fairness.v10i2.15260

Abstract

Central government-owned bank is a bank owned by the government / state in which its activities of collecting funds mainly accept deposits in the form of demand deposits and deposits and in the effort to provide short-term credit and fund collection mainly as savings and then to deposit their funds in valuable paper. Whereas a regional government-owned bank is a bank that collects funds primarily accepting deposits in the form of medium-term and long-term deposits and or paper deposits. The aim of this research is to analyze and find out the differences in financial performance between banks owned by the central government and the banks owned by the regional government using financial ratios. The data used in this study are secondary data obtained from the financial statements of banks owned by the central government and banks owned by local governments. The research sample was chosen based on the purposive sampling method of all listed banking companies on the Indonesia Stock Exchange (IDX) and the Financial Services Authority website. Samples obtained were 28 companies with 112 observations. The results showed that there were significant differences between the financial performance of central government-owned banks and regional government-owned banks from Loan to Deposit Ratio (CAR), Capital Adequacy Ratio (CAR), Non Performing Loans (NPLs), Return On Assets (ROA) and Operational Fees on Operational Revenues (BOPO). Whereas in the ratio of Net Interest Margin (NIM) the financial performance of banks owned by the central government and banks owned by regional governments there was no significant difference.
PENGARUH FAKTOR INDIVIDU TERHADAP PERILAKU TIDAK ETIS AUDITOR INTERNAL PEMERINTAH PROVINSI BENGKULU Fithria, Dinni; Aziza, Nurna; Aprila, Nila
JURNAL FAIRNESS Vol. 10 No. 3 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (142.522 KB) | DOI: 10.33369/fairness.v10i3.15266

Abstract

The purpose of this research to examine the influence of the individual behavior on Government auditors internal unethical of Bengkulu Province. The population of the research is all auditors internal in inspector of Bengkulu Province amounting to 49 people. Analysis of data using analysis linear regression multiple. This study found: 1) the social factor influences of behavior unethical internal auditors inspector of Bengkulu Province. 2) Moral Reasoning influences behavior unethical internal auditors inspector of Bengkulu Province. 3) Emotional intelligence not influences behavior unethical internal auditors inspector of Bengkulu Province. 4) Intelligence spiritual not influences behavior unethical internal auditors inspector of Bengkulu Province. 5) Equity sensitivity not influence behavior unethical internal auditors inspector of Bengkulu Province. 6) Commitment Profesional infleunces behavior unethical internal auditors inspector of Bengkulu Province.
Co-Authors Agus, Andi Apriyeni , Yolanda Asnida, Nila Aziza, Nurna Deasy Emalia Erna Sari, Erna Fithria, Dinni Fransisca Fransisca Gianni, Shelli Elsa Halimatusyadiah, Halimatusyadiah Indriani, Rini Ira Puspitasari Irwansyah Irwansyah Lismawati, Lismawati Nengsi, Rahma Ni Made Suci Sukmawati Novita Sari Novita Sari, Vera Oktasari, Dwince Pika, Pika Putra, Danang Adi Refnini, Refnini Saiful Saiful Septi Aufa, Popy Sri Agustini Syafrudin, Vina Wijayati, Indah Oktari