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All Journal Jurnal Pusat Manajemen Journal of Accounting and Management (JAM) Jurnal Ekonomi, Manajemen, Bisnis, dan Akuntansi
Kresnawati , Kresnawati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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An Analysis Of Budget Realization Report Of The Regional Revenue Agency At Seluma Regency Sari , Risna Purnama; Susanti , Neri; Kresnawati , Kresnawati
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 1 No. 2 (2025): January
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jemba.v1i2.130

Abstract

The purpose of the study was to determine and analyze the effectiveness of Regional Original Revenue (PAD) and the efficiency of the Budget Realization Report (LRA) expenditure budget at the Seluma Regency Regional Revenue Agency (BAPENDA) for the 2021 fiscal year and 2022 fiscal year. The method used is Quantitative descriptive using effectiveness and efficiency ratios. The results of the research conducted show that the effectiveness ratio of Regional Original Revenue (PAD) for the 2021 fiscal year is quite effective with a percentage of 91.48% while the 2022 fiscal year is ineffective with a percentage of 74.1% and the average effectiveness ratio is less effective with a ratio of 82.79%. The efficiency ratio of the expenditure budget in fiscal year 2021 shows efficient criteria with a percentage of 71.04% and fiscal year 2022 shows quite efficient criteria with a percentage of 82.1% and the average efficiency ratio is efficient with a percentage of 76.57%. With the level and criteria determined and the target to be achieved, Bapenda Seluma Regency cannot be categorized as highly effective and highly efficient financial performance because the PAD effectiveness ratio and the expenditure budget efficiency ratio have decreased in fiscal year 2022.
Factors Influencing The Decision To Use The Quick Response Code Indonesia Standard (Qris) Among Micro, Small, And Medium Enterprises (Msmes) In Bengkulu City Torisman, Amza; Soleh , Ahmad; Kresnawati , Kresnawati
Jurnal Pusat Manajemen Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jpm.v2i2.1050

Abstract

This study aims to analyze the factors influencing the decision to use the Quick Response Code Indonesian Standard (QRIS) among Micro, Small, and Medium Enterprises (MSMEs) in Bengkulu City. The research focuses on two main variables derived from the Technology Acceptance Model (TAM), namely perceived usefulness and perceived ease of use. The study employs a quantitative approach with a descriptive method. Data were collected from 75 MSME respondents through questionnaires and analyzed using SPSS version 25, including validity, reliability, multiple linear regression, t-test, F-test, and determination coefficient (R²) analyses.The results show that both perceived usefulness and perceived ease of use have a positive and significant effect on the decision to use QRIS, either partially or simultaneously. The regression equation obtained is Y = 6.119 + 0.491X₁ + 0.395X₂, with a determination coefficient (R²) of 0.555, indicating that 55.5% of the variation in QRIS usage decisions is explained by these two variables. This study concludes that the higher the perceived usefulness and ease of use, the greater the likelihood of MSMEs adopting QRIS as a digital payment method, supporting the validity of the Technology Acceptance Model in the context of financial technology adoption among MSMEs.
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.
Analysis of Internal Control of Raw Material Supplies at Ibu Elta's Bakery Using the FIFO Method in Bandung Ayu Village, Pino Raya Subdistrict, South Bengkulu Regency Ulva, Marya; Kresnawati , Kresnawati; Harwini , Dewi
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.v2i2.1022

Abstract

This research aims to analyze the internal control of raw material inventory at Usaha Roti Ibu Elta by applying the FIFO (First In, First Out) method. Internal control plays a crucial role in ensuring the availability of raw materials in accordance with production requirements, preventing material deterioration, and maintaining efficiency in their utilization. The study emphasizes the importance of implementing an effective inventory control system to support smooth production activities and optimize operational performance. This research employed a descriptive quantitative method, with data obtained through direct observation, in-depth interviews, and documentation conducted during the period of May to August 2025. The results revealed that the internal control system for raw material inventory at Usaha Roti Ibu Elta has generally been functioning quite well, although it is still managed manually. The consistent implementation of the FIFO method has proven effective in maintaining the quality of raw materials, reducing the risk of stock accumulation and product spoilage, and enhancing overall production efficiency. Nevertheless, the manual recording system still poses potential risks of errors and data inaccuracies. Therefore, it is strongly recommended to adopt a digital-based inventory recording system to improve accuracy, efficiency, and the overall reliability of internal control processes in managing raw materials.
Co-Authors Ahmad Soleh Astuty , Kamelia Devaliya, Devaliya Harwini , Dewi Sari , Risna Purnama Susanti , Neri Torisman, Amza Ulva, Marya