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All Journal Journal of Management, Economic, and Accounting Tractare: Jurnal Ekonomi-Manajemen Jurnal Kewirausahaan dan Inovasi Jurnal Ekonomi, Manajemen, Akuntansi Journal of Accounting and Management (JAM)
Astuty , Kamelia
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Analysis Of Factors Affecting The Performance Of Village Government Officials In The Implementation Of Government Tasks Village In Lebong Atas Sub-District Lebong District Mahendera, Iza; Susena, Karona Cahya; Astuty , Kamelia
Tractare: Jurnal Ekonomi-Manajemen Vol 7 No 1 (2024): TRACTARE : Jurnal Ekonomi dan Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Bentara Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62820/trt.v7i1.141

Abstract

This research aims to determine the effect of compensation and job satisfaction on the performance of employees at the Qudwatunaa Islamic boarding school in South Bengkulu. This research is quantitative research with a survey method. Data collection techniques in this research used observation, interviews and were documented with a sample of 44 people. This research results in Compensation (X1) influencing the performance of the employees of the Qudwatunaa Islamic Boarding School, South Bengkulu (Y). This can be seen in the multiple linear regression test, the b1 value (regression coefficient value X1) is 0.036. Apart from that, the b2 value (regression coefficient value 0.05. Based on the research results, it can be concluded that compensation and job satisfaction influence the performance of the employees of the Qudwatunaa Islamic Boarding School, South Bengkulu based on the results of the F-test, the sign value is 0.000 < 0.05 and the f-count value is 10,345 > 3.22
The Influence Of Rewards And Punishment On The Performance Of Astra Credit Company ( ACC ) Bengkulu Office Employees Oktian, Bima Dwi; Afriani , Sulisti; Astuty , Kamelia
Jurnal Ekonomi, Manajemen, Akuntansi Vol. 1 No. 2 (2024): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jema.v1i2.468

Abstract

One of the strategies that must be implemented by the company is to increase the company's competitiveness, quality service to consumers and the competency of the company's human resources. Because of this, human resources are still the main focus for a company to continue to exist in this era of globalization. HR is a very important thing in an organization, because the success of an organization really depends on the quality and performance of the individuals in the organization. The purpose of this research is to determine the effect of rewards and punishment on employee performance at the Astra Credit Company ( ACC) Bengkulu office. In this research, the type of researcher using a quantitative research approach method is used to research a certain population or sample. The population in this study was all employees of the Astra Credit Company (ACC) Bengkulu office, totaling 50 employees.The results of the multiple linear regression analysis are Y = 10.611 + 0.390 X1 + 0.374 X2 +e. From the results of calculations using SPSS it can be seen that the coefficient of determination value of R square is 0.666. From the results of calculations using SPSS it can be seen that the coefficient of determination value of R square is 0.666. This means that the reward value (X1) and punishment value (X2) influence employee performance (Y) by 66.6% while the remaining 33.4% is influenced by other variables not examined in this research.
Pelatihan Pembuatan Laporan Keuangan Usaha Rumahan UMKM Tunas Muda Olahan Keripik dan Peyek Kec. Air Periukan Kab. Seluma Bengkulu Sari, Risna Purnama; Sudarsono , Aji; Astuty , Kamelia
Jurnal Kewirausahaan & Inovasi Vol. 3 No. 1 (2025): Agustus
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jkwi.v3i1.888

Abstract

Financial reports are information that describes the condition of a financial company and becomes a description of the business's financial performance. It is also undeniable that the Tunas Muda MSME home business really needs financial reports because there are many uses if we make financial reports, such as easily controlling all operational costs in the Young Tunas business and being able to determine the selling price of the product and profit and loss from the Young Tunas business. This Tunas Muda MSME business plays an important role in the world of the traditional food business in Seluma Regency, therefore proper business planning is needed for the future, such as being able to recruit employees. money in the bank, to steal money in the bank, a financial recording report is needed because one of the conditions is to have a complete financial report. In this regard, an approach / training will be carried out in preparing financial reports for the Young Tunas MSME business. The purpose of this training is to assist Young Tunas business actors in controlling the finances of their business so that it facilitates the process of modifying this business and Young Tunas businesses will continue to increase in the future.
Factors Affecting Inpatient Satisfaction At General Hospital Of Hasanuddin Damrah Manna In South Bengkulu Regency Nisah, Cintia Chairu; Irwanto, Tito; Astuty , Kamelia
Journal of Accounting and Management Vol. 2 No. 1 (2025): June
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jam.v2i1.898

Abstract

Quality of service is the degree of providing efficient and effective services in accordance with professional standards, service standards that are implemented comprehensively according to patient needs, utilizing appropriate technology and research results in developing health services so that optimal health levels are achieved. This study aims is to have a very strategic role in accelerating the improvement of public health in providing health services. This research method uses a quantitative research method with a cross-sectional approach. The population in this study were all patients who came for inpatient care at the General Hospital of Hasanuddin Damrah Manna in South Bengkulu Regency, totaling 3,169 patients. The sample to be studied was 97 respondents. The sampling technique in this study used the Purposive Sampling technique. Data were analyzed by conducting a chi-square analysis test. The conclusion of this study is that all independent variables have an influence on the quality of health services at the General Hospital of Hasanuddin Damrah Manna in South Bengkulu Regency, (Tangible p=0.013, Reliability p=0.012, Responsiveness p=0.006, Assurance p=0.016 and Empathy p=0.012) and the most dominant variable is the Responsiveness variable p=0.006.
Analysis Of Financial Performance At The Savings And Loan Cooperative Simpati Manna Sub-District South Bengkulu District Anisa, Nur; Susanti, Neri; Astuty , Kamelia
Jurnal Ekonomi, Manajemen, Akuntansi Vol. 1 No. 1 (2024): Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jema.v1i1.457

Abstract

Simpati Savings and Loan Cooperative is one of the cooperatives in Manna, South Bengkulu. Cooperatives like other companies, have the aim of getting a large profit or profit. The purpose of this study was to analyze the financial performance of Simpati Savings and Loan Cooperative in Manna District, South Bengkulu Regency. The type of research used in this research is quantitative research with a descriptive approach. Data collection techniques using documentation and library techniques. The data analysis technique uses quantitative by calculating financial ratios including current ratio, debt to equity ratio, total asset turnover, return on assets from 2020 to 2022 at Simpati Cooperative, Manna District, South Bengkulu Regency. The results showed that the financial performance of the Simpati Manna South Bengkulu cooperative based on the liquidity ratio for the 2021-2022 period was in the healthy category with a current ratio indicator value in 2021 of 191.88% and in 2022 of 178.67%, a quick ratio indicator in 2021 of 146.29% and in 2022 of 146.60% cash ratio indicator in 2021 of 231.07% and in 2022 of 223.39%. The financial performance of the Simpati Manna South Bengkulu cooperative based on the profitability ratio for the 2021-2022 period is in the very healthy category with an economic profitability value in 2021 of 8.19% and in 2022 of 10.845 the value of own capital profitability in 2021 of 28.96% and in 2022 of 36.98%. The financial performance of the Simpati Manna South Bengkulu cooperative based on the solvency ratio for the 2021-2022 period is in the unhealthy category, the debt to asset ratio (DAR) indicator in 2021 is 48.25% and in 2022 it is 51.79%; the debt to equity ratio indicator in 2021 is 226.15% and in 2022 it is 272.55%. The financial performance of the Simpati Manna South Bengkulu cooperative based on the profitability ratio for the 2021-2022 period is in the healthy category with a profit magin indicator value on sale in 2021 of 9.14% and in 2022 of 11.67%; return on investment (ROI) value in 2021 of 2.69% and in 2022 of 3.31%; return on equity indicator in 2021 of 12.92% and in 2022 of 18.35%.
An Analysis Of The Recording And Assessment Methods Of Inventory At Carnova Variasi Kota Bengkulu Lestari, Putri Ayu Endah; Susanti , Neri; Astuty , Kamelia
Journal of Management, Economic, and Accounting Vol. 3 No. 2 (2024): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v3i2.484

Abstract

A better inventory system can increase profit, while a less efficient system can erode profit and make a business less competitive. The main benefit of inventory formation is to protect the company from unforeseen events and disruptions in business. The aim of this research is to analyze the recording and assessment methods of inventory at Carnova Variasi Kota Bengkulu. The recording and assessment methods of inventory, specifically for car seat covers, rice noodle carpets, and android head units at Carnova Variasi Kota Bengkulu over a 12-month period from May 2023 to April 2024, will be compared with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) no.9 of 2018. Data collection was done through documentation and research analysis using comparative descriptive analysis. The results were in line with the recording method recommended by SAK EMKM regarding inventory. This is because Carnova Variasi Kota Bengkulu recorded inventory at the time of purchase and sale into detailed purchase and sales reports leading to a perpetual recording method system. Additionally, Carnova Variasi Kota Bengkulu used stock cards as a means of controlling its inventory. However, there are still some discrepancies such as not journalizing at the time of purchase and sale. The inventory assessment system implemented by Carnova Variasi Kota Bengkulu is the weighted average valuation method, which complies with SAK EMKM regarding inventory. This can be seen in the determination of the cost of goods sold taken from the average inventory price by dividing the total purchase price by the existing inventory. However, the inconsistency lies in the fact that Carnova Variasi Kota Bengkulu did not prepare financial statements, resulting in the absence of inventory presentation in the balance sheet.
Analysis Of The Preparation Of Sak-Emkm Financial Statements At The Jaya Mart Small And Medium Enterprise In The Village Of Gading Jaya, Mukomuko Regency Devaliya, Devaliya; Kresnawati , Kresnawati; Astuty , Kamelia
Journal of Accounting and Management Vol. 2 No. 2 (2025): December
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jam.v2i2.1017

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are an essential sector in Indonesia’s economy, playing a major role in economic growth and employment. However, most MSME owners still face challenges in preparing financial statements in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM). One such enterprise is Toko Jaya Mart, located in Gading Jaya Village, Mukomuko Regency, which still records transactions manually and in an unstructured manner. This study aims to analyze the process of preparing financial statements at Toko Jaya Mart and assess their compliance with SAK-EMKM. The research method used is descriptive qualitative, with data collected through observation, interviews, and documentation. The results show that before implementing SAK-EMKM, Toko Jaya Mart had not yet separated assets, liabilities, income, and operating expenses. After adjustments were made, the financial statements were prepared in accordance with SAK-EMKM, including the Statement of Financial Position, Income Statement, and Notes to the Financial Statements. Nevertheless, there are still shortcomings, particularly in preparing the notes to the financial statements and in the owner’s understanding of accounting. Overall, the implementation of SAK-EMKM has improved the regularity and transparency of the business’s financial reporting.
Co-Authors Afriani , Sulisti Devaliya, Devaliya Karona Cahya Susena, Karona Cahya Kresnawati , Kresnawati Lestari, Putri Ayu Endah Mahendera, Iza Neri Susanti Nisah, Cintia Chairu Nur Anisa Oktian, Bima Dwi Sari, Risna Purnama Sudarsono , Aji Susanti , Neri Tito Irwanto, Tito