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All Journal Managament Insight: Jurnal Ilmiah Manajemen EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Fokus Manajemen Jurnal Multidisiplin Dehasen (MUDE) Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Dehasen Untuk Negeri Jurnal Manajemen, Akuntansi, Ekonomi Jurnal Fairness Jurnal Dehasen Mengabdi Journal of Management, Economic, and Accounting Tractare: Jurnal Ekonomi-Manajemen Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Pusat Manajemen Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Jurnal Gotong Royong Jurnal Bisnis, Manajemen, dan Akuntansi Jurnal Pakar Manajemen Journal of Accounting and Management (JAM) Jurnal Ekonomi, Manajemen, Bisnis, dan Akuntansi Innovative Business Management Journal Journal of Business Management Journal of Management, Economic, and Accounting Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Jurnal Karya Nyata Pengabdian Jurnal Pengabdian Mandiri Journal of Applied Financial Management (JAFM) Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Journal of Indonesian Management
Yun Fitriano
Department Of Accounting, Faculty Of Economic, Universitas Dehasen Bengkulu
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The Influence Of Leadership Style And Work Discipline On Employee Performance At The Regional Secretariat Of Lebong Distric Hendri Yanova; Karona Cahya Susena; Yun Fitriano
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1370

Abstract

The purpose of this study was to determine the effect of leadership style and work discipline on employee performance at the Regional Secretariat of Lebong Regency. The sample in this study was 79 civil servants at the Regional Secretariat of Lebong Regency. Data collection using a questionnaire and the method of analysis used is multiple linear regression, determination test and hypothesis testing. The results of the regression analysis show Y = 2.888 + 0.206X1 + 0.882 X2, this illustrates a positive regression direction, meaning that there is a positive influence between X1 (leadership style) and X2 (work discipline) on performance (Y). Means that if the variables of leadership style and work discipline increase, performance will increase. Intelligence has a significant influence on employee performance at the Regional Secretariat of Lebong Regency because the significant value is 0.021, less than 0.05. Work discipline has a significant influence on employee performance at the Regional Secretariat of Lebong Regency because the significant value of 0.000 is less than 0.05. Leadership style and work discipline have a significant simultaneous influence on employee performance at the Regional Secretariat of Lebong Regency because a significant value of 0.000 is less than 0.05.
Application Of Responsibility Accounting Budget As Cost Control On PT. Selamat Samudra Grup Bengkulu City Evi Harlinda; Yun Fitriano; Abdul Rahman
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 4 (2023): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i4.1446

Abstract

The purpose of this research is to find out how the implementation of budgetary accountability accounting as a cost control at PT. Selamat Samudra Grup Bengkulu City. This research is only limited to organizational structure, budgeting, separation of controlled and uncontrolled costs, preparation of account codes, and cost reporting or accountability accounting at PT. Selamat Samudra Grup Bengkulu City. The research method used is descriptive qualitative and compares the theory used with the results of interviews with the leadership of PT. Selamat Samudra Grup Bengkulu City. From the research method, it can be concluded that PT. Selamat Samudra Grup Bengkulu City has implemented budgetary accountability accounting as a cost control well which has 84% ​​conformity with the theory used in the research. However, there are 16% discrepancies due to several factors such as inefficient work and delays in cost reporting, therefore the company must be able to correct the factors of the discrepancy.
Profitability Ratio Analysis To Assess Financial Performance At PT Akasha Wira International Tbk Nely Puspita Sari; Neri Susanti; Yun Fitriano
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 4 (2023): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i4.1450

Abstract

One of the tools for assessing financial performance is the profitability ratio analysis, which aims to measure overall management effectiveness indicated by the level of profit obtained, whether large or small. The better the profitability ratio, the better a company's ability to generate profits.,The purpose of this research is to assess the financial performance of PT Akasha Wira International Tbk for the period 2018-2022. Data collection methods include documentation and literature study, and the analysis method used is descriptive analysis with a quantitative approach, using profitability ratio analysis, including Gross Profit Margin, Net Profit Margin, Return On Investment, and Return On Equity. The research results indicate that both Gross Profit Margin and Net Profit Margin increased continuously from 2018 to 2022, with an average of over 15%, indicating excellent performance. Return On Investment showed an increase from 2018 to 2021 and a slight decrease in 2022 but still falls within the good category with an average of 14.59%. Return On Equity increased from 2018 to 2021, with a slight decrease in 2022 compared to the previous year but still maintains an excellent average of 19.98%.
Analysis Of Internal Control In The Supply Of Raw Materials In The Dusun Coffee Business In Talang Benuang Village Sukaraja District Seluma District Rita Resmaini; Yun Fitriano; Abdul Rahman
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.v5i1.1497

Abstract

This research aims to determine the application of internal control in the supply of raw materials for the Dusun coffee business as well as COSO analysis of the internal control system in the Dusun coffee business. In this research, researchers used descriptive qualitative methods with a case study approach. Data collection was carried out by means of observation and interviews. The data that has been collected is then processed and analyzed. The results of research conducted in the Dusun coffee business regarding the implementation of internal control on raw material supplies for the Dusun coffee business showed that internal control over inventory in the Dusun coffee business was less effective, and there were no recording activities and related documents such as stock taking.
The Effect Of Promotions, Service Qualities And Store Display Products Buyers Decisions At Hypermart Bengkulu Indah Mall Agilia Putri Ayu Dewanti; Yun Fitriano; Dennis Rydarto Tambunan
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.v5i1.1597

Abstract

This study aims to find out whether the effect of promotions, service qualities and store display products on buyers' decisions at Hypermart Bengkulu Indah Mall. This research used a questionnaire method with a total of 100 respondents from Hypermart Bengkulu Indah Mall consumers. The research results show that Store Display product X3 has a greater effect on buyers’ decisions with a regression value of 0.506, while Promotion X1 has a value of 0.198 and Service Quality. The results of this research also show that multiple linear regression Y=-877 +0.198X1+0.328X2+0.506X3+1.117. The results of the Promotion Test The results of the Service Quality Test Store Display Product X3 test results with a significance value of 0.000 < 0.05, meaning that Ha is accepted and Ho is rejected. The research results show that promotion, service quality and product store displays have an influence on buyers' decisions at Hypermart Bengkulu Indah Mall, especially on the product store display variable.
The Influence Of Personality, Discipline And Emotional Intelligence On Employee Performance At The Agriculture And Fisheries Department Of Lebong District Ghiyats Ferdiatma; Ida Anggriani; Yun Fitriano
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 2 (2024): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i2.1603

Abstract

The aim of this research is to determine the influence of personality, discipline and emotional intelligence at work on employee performance at the Lebong Regency Agriculture and Fisheries Service. The sample in this study was all employees at the Lebong Regency Agriculture and Fisheries Service who had become ASN, totaling 76 employees. Data were collected using a questionnaire and the analysis methods used were multiple linear regression, determination tests and hypothesis tests. The results of the multiple regression test show a positive direction with the regression equation Y = 7.565 + 0.178X1 + 0.354 X2 + 0.311X3. Variable X1 (Personality) has a significant effect on Y (performance). This can be seen from the significance value of 0.045 <0.05, so it can be concluded that hypothesis 1 is accepted. The variable X2 (Discipline) has a significant effect on Y (performance). This can be seen from the significance value of 0.000 < 0.05. then it can be concluded that hypothesis 2 is accepted. Variable X3 (emotional intelligence) has a significant effect on Y (performance). This can be seen from the significant value of 0.001 < 0.05, so it can be concluded that hypothesis 3 is accepted. Simultaneous test results show that H0 is rejected and Ha is accepted, between the independent variables, namely X1 (personality), X2 (discipline), smaller than 0.05.
Analysis of the financial performance of village fund allocation management based on the growth ratio and effectiveness ratio at the bandar agung village office Ulu manna sub-district Ela Julaili Putri; E. Ahmad Soleh; Yun Fitriano
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 2 (2024): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i2.1607

Abstract

The data sources used were primary data sources and secondary data from the Village APBDes of Bandar Agung Village, Ulu Manna Sub-District, South Bengkulu Regency. Based on the results of existing data processing, the effectiveness ratio based on the calculation of the Effectiveness Ratio it can be seenthat the Village Fund Allocation Effectiveness Ratio (ADD) for the village office in 2018 was 98.83%, in 2019 it was 99.20%, in 2020 it was 99.66%, and in 2021 it was 100% and in 2022 it was 99.88%. The effectiveness of the financial performance of the Village Fund Allocation (ADD) of the Bandar Agung Village office for 2018-2022 is categorized as Effective according to the financial performance in the village. While the growth ratio from the results of data processing, it was found that the Village Fund Allocation Revenue Growth Ratio (ADD) for the finance of the office in 2018 was 0% or normal, while in 2019 it was(-0.58%), and in 2020 it experienced another increase, namely (14.90%). In 2021 it decreased by 5.06% and in 2022 it increased by 18.47%.
Analysis Of The Community Satisfaction Index On Public Services At The Sub-District Head Office Of The Ulu Musi Sub-District, Empat Lawang District Lindayanti Lindayanti; Yun Fitriano; Yudi Irawan Abi
Journal of Indonesian Management Vol. 3 No. 4 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v3i4.1486

Abstract

The research was conducted in Ulumusi District, Empat Lawang Regency. The purpose of this study was to determine the analysis of the community satisfaction index on public services at the Sub-District Office of Ulu Musi District, Empat Lawang Regency. The data analysis technique used is to use the measurement of the value of the Community Satisfaction Index / IKM based on the Regulation of the Minister of Administrative Reform and Bureaucratic Reform of the Republic of Indonesia Number 14 of 2017 concerning the Regulation of the Minister of Administrative Reform and Bureaucratic Reform on Guidelines for Preparing Community Satisfaction Surveys for Public Service Delivery Units. The sample used was 210 people who came to the Ulu Musi Sub-District Office, Empat Lawang Regency. From the results of the study, it was found that the services of the Ulu Musi Sub-District Office of Empat Lawang Regency were at a good level. This is indicated by the value of the Community Satisfaction Index (IKM) of 9 (nine) IKM elements of 3.13 and with an IKM conversion value of 78.25. . The indicator that has the highest IKM value is the cost/tariff with an IKM value of 3.54 with an IKM conversion value of 88.69. While the indicator that has the lowest IKM value is the facilities and infrastructure indicator, getting an IKM value of 2.90 and an IKM conversion value of 72.64. The nine elements of the IKM at the Ulu Musi Sub-District Office, Empat Lawang Regency, the quality of service obtained after the research is all predicated on at least "Good". The weighted NR value after conducting research amounted to 3.13. So the weighted IKM value is predicated on "Good".
The Influence Of Price, Service Quality And Product Quality On Purchasing Decisions At Syakila Bakery Shop Bengkulu City Susan Susanti; Yun Fitriano; Tri Febrina Melinda
Journal of Indonesian Management Vol. 3 No. 4 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v3i4.1552

Abstract

The development of the world of business has made business entrepreneur competitive. Various approaches have been taken to gain consumer sympathy, both through improving advice and infrastructure with high-tech facilities and by developing human resources. There is so much competition and the desire to provide the best to consumers has given consumers the position of decision makers. The increasing number of products types and businesses that are the same or similar to the various services or products offered, makes people make choices according to their needs. The purpose of this research is to determine the extent of the influence of price, service quality and product quality on purchasing decisions at Syakila Bakery shop Bengkulu City. This type of research is quantitative. The method used is a questionnaire. The sample of this research was 150 respondents. The results of the research show that the multiple linear regression obtained Y = 36,781 + -0,293 X1 + 0,237X2 + 0,381 + 4,527. The results of the price test (X1) show t count 4.011 > 1.655 and significance 0.00 < 0.05, so the results of hypothesis Ha is accepted and Ho is rejected, meaning that price has a positive and significant effect on purchasing decisions at Syakila Bakery shop, Bengkulu City. the results of the service quality test (X2) show t count 3,116 > 1,655 and a significant value of 0.000 < 0.05 means Ha is accepted and Ho is rejected. The product quality test results (X3) show t count 5,231 > 1,655 and a significant value of 0.000 < 0.05 meaning Ha is accepted and Ho is rejected. Keywords: Price, Service Quality, Product Quality, Purchasing Decisions. Student (Management) Supervisors
Factors Affecting Generation Z’s Interest In Cryptocurrency Investment In Bengkulu City Shendi Putra Alpino; M Rahman Febliansa; Yun Fitriano
Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 1 (2026): Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jema.v3i1.1413

Abstract

This study aims to analyze the factors affecting Generation Z’s interest in investing in cryptocurrency in Bengkulu City. The factors examined in this study include financial literacy, profit motivation, and risk perception. This research uses a quantitative approach with an associative method. The sample consists of 120 Generation Z respondents aged 18–28 years who have an interest or experience in cryptocurrency investment. Data were collected through questionnaires distributed online using Google Forms and measured using a Likert scale. The data were analyzed using multiple linear regression analysis with the assistance of SPSS software, including validity tests, reliability tests, classical assumption tests, t-tests, F-tests, and coefficient of determination (R²). The results of the study show that financial literacy, profit motivation, and risk perception have a positive and significant effect on Generation Z’s interest in cryptocurrency investment, both partially and simultaneously. The coefficient of determination indicates that a substantial proportion of the variation in investment interest can be explained by these three variables, while the remaining variation is influenced by other factors not examined in this study. These findings indicate that higher financial literacy, stronger profit motivation, and appropriate risk perception can increase Generation Z’s interest in cryptocurrency investment. Therefore, improving financial literacy and risk awareness among Generation Z is important to encourage more rational and responsible investment decisions.
Co-Authors AA Sudharmawan, AA Abdul Rahman Abdul Rahman Abi , Yudi Irawan Abi, Yudi Irawan Abrianto, Bimo Adila, Novinia Afriani , Sulisti Afriani, Melati Agilia Putri Ayu Dewanti Agresti, Agresti Agung, Kimas Kurniawan Tando Ahmad Soleh Alfajar, Muhammad Imam Alpino, Shendi Putra Amelya, Tifani Rika Anamica, Marshello Anderstar , Tomi Andini, Puja Anggini, Anggini Anggraini, Adinda Dewi Anisa, Rici Anjjely, Sellina Dwi Annisah Oktariani Antoni Antoni Anugrah Anggun Sentosa Anugrahheni, Kitrang Apiska, Nia Ariska, Yesi Indian Asti Dwy Rahayu Astuty, Kamelia Bimo Abrianto Buaton, Wiranda Cantika, Yella Damarsiwi, Eska Prima Monique Daniarti, Rahma Danofi, Alwin Dary, Nadya Putri Wulan Delpania Delpania Denis Rydarto Dennis Rydarto Tambunan Des Gita Adinda Putri Desi Ismawati Devalya, Devalya Dewanti, Agilia Putri Ayu Diana Diana E. Ahmad Soleh E. G, Ida Ayu Made Efendi , M. Aldi Rizki Effendi, Bahman Effendi, Yanto Efrian, Ahmad jalou Eka Irawati Ela Julaili Putri Evi Harlinda Fachruzzaman, Fachruzzaman Fahlevi, Mochammad Febliansyah, M. Rahman Febri Dwi Rimbawati Ferdiatma, Ghiyats Ferina, Zahrah Indah Ferli, Kurnia Dwi Fitrah, Muhammad Idza Al Fitri, Dwi Kusmita Gayatri, Ida Ayu Made Er Meytha Gayatri, Ida Ayu Made Ermeytha Ghiyats Ferdiatma Gibran, Ahmad Gustian, Ryan Handayani, Dewa Ayu Made Dewi Handayani, Sri Hanila, Siti Harwini , Dewi Harwini, Dewi Hendri Yanova Herfianti, Meiffa Herlin, Herlin Herlina, Yeni Herlyaminda, Evi Hidayah, Nenden Restu Hutabarat, Suzeti Monica Ida Anggriani Ida Anggriani Ilahi, Pandu Nur Akbar Inka Nabela Nabela Iwin Arnova Jahda, Amila Tarina Julaili Putri, Ela Kamelia Astuty Karona Cahya Susena Kresnawati Kresnawati Kresnawati, Kresnawati Kurnia Dwi Ferli Kurniawan, Kiemas Lausa Saresa Lesmana, Rendy Lidya Gustina Putri Likhatus Sakdah Lindayanti Lindayanti Lindayanti Lindayanti, Lindayanti Lisa Oktafiani Lisi Rahmadayanti Lora Nopita Sari Lutfiani, Irma M. Rahman Febiliansa Madewi.KH, Wista Elis Martika, Rengga Maryani, Dike Meliani, Nita Melinda, Tri Febrina Mia Margareta Midas, Faisal Muhammad Muhammad Rahman Febliansa Mulyadi, Singgi Muslimin, Herlian Nabila, Melane Neysha Nainggolan, Sulastri Nasution, Suswati Nely Puspita Sari Neri Susanti Nia Indriasari Nirta Vera Yustanti Nisa, Nabela Aulia Nopianto, Nopianto Nopita Sari Nopita Sari Nur Mohammad Syahputra Okta Septiarani Oktariani, Sri Pardi, Sri Handayani Peringki, Peringki Permana, Jaka Prasetia, Zelinda Pratama, Meylan pratama, rendi Prawitasari , Andriyani Prawitasari, Andriyani Prayu Ivantri Purnamasari, Reni Putra , Iswidana Utama Putra Kurniawan Utama Putra, Iswidana Utama Putra, Septa Adiguna Putri Kurnia Putri, Pongki Resmala Putri, Shintia Radili , Putri Rahayu, Asti Dwy Rahayu, Melyan Arista Rahmadani, Emilda raja Ardiansyah, Dendi Ramadan Subhi Ramadani, Cindy Ramadani, Viona Ramadhanti, Ferlinchia Ramdona, Desti Ratna Rutiningsih Raynaldo Saputra Simatupang Reni Astuti Rera Marsela Resmaini, Rita Revaldo Khairullah Riani, Gusti Rina Trisna Yanti Rina Trisna Yanti Rinto Noviantoro, Rinto Ririn Marlina Sofyan Rita Resmaini Rizky Ramadhan, Rizky Romanza, Nano Rutiningsih, Ratna Safitri, Ida Nur Safitri, Penti Sandi Saputra Santri, Dila Saresa, Lausa Sari, Nely Puspita Sari, Yana Nopita Satrya, Ridoh Abima Secilia Racmi Selly Marselina Selvia Depita Sari serly mayang sari Seventeen, Winny Lian Shendi Putra Alpino Siti Hanila Subhi, Ramadan Sulisti Afriani Sulisti Afriani, Sulisti Surahman Julizar Saputra Susan Susanti SUSAN SUSANTI, SUSAN Susanto, Bogi Syallaysyah, Jenny Dwi Tambunan, Dennis Rydarto Tawakal, Anzori Tito Irwanto Tri Febrina Melinda Tri Febrina Melinda, Tri Trio Novaldi Trisna, Rama Dita Ulandari, Silvia Wagini Wagini Wagini, Wagini Wahyu, Lakon Wardani, Desta Andriani Kusuma Wati, Ina Sintia Wulandari, Asyora Wulandari, Weni Yanti, Rina Trisna Yanto Efendi YANTO YANTO Yeni, Sela Rahma Yesi Indian Ariska Yudi Irawan Yudi Irawan Abi Yulianti , Oni Yulianti, Oni Yulita Sari Yulita Sari Zahrah Indah Ferina Zhafran, Alif Zoniarti, Zoniarti