Article Per Year (5 Year)
p-Index From 2021 - 2026
3.116
P-Index
This Author published in this journals
All Journal Managament Insight: Jurnal Ilmiah Manajemen EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Journal of Indonesian Management Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi, Manajemen dan Bisnis Digital
Yun Fitriano
Universitas Dehasen Bengkulu
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Social Sciences Other

Published : 28 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 28 Documents
Search

 1   2   3 
Analysis of the Influence of Liquidity and Solvency on the Profitability of PT Bank Mandiri (Persero) Tbk Lisi Rahmadayanti; Yun Fitriano; Abdul Rahman
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 1 No. 2 (2021): DESEMBER
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2047.053 KB) | DOI: 10.53697/emba.v1i2.307

Abstract

This study aims to analyze the effect of liquidity (LDR) and solvency (CAR) on profitability BOPO. This analysis uses the independent variables of liquidity, solvency. The independent variable is focused on LDR, CAR while the dependent variable is profitability, namely BOPO. The data used is secondary data originating from the annual financial statements of independent banks listed on the Indonesian stock exchange for the period 2010 to 2020. The data testing method uses the classical assumption test, multiple linear regression, coefficient of determination (R2), by testing the hypothesis test. t and f test. The results of the study using multiple linear regression with t-test showed that LDR had a t-count value of 2.520 with a significant level of 0.03 more than 0.05 or 5%. The CAR has a t-count of 5.170 with a significant level of 0.016 which is greater than 0.05 or 5%. Based on the results of the f (simultaneous) test, it shows that the calculated f value is 9.929 with a significant level of 0.023 which is smaller than 0.05 or 5%. Thus, LDR, CAR have a positive and significant effect on BOPO
Peningkatan Kesejahteraan Masyarakat Melalui Pengembangan Potensi Lokal Di Desa Sukasari Kecamatan Periukan Kabupaten Seluma Provinsi Bengkulu Zahrah Indah Ferina; Kresnawati Kresnawati; Neri Susanti; Wagini Wagini; Yun Fitriano
Jurnal Pengabdian Masyarakat Bumi Raflesia Vol. 2 No. 1 (2019): Jurnal Pengabdian Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jpmbr.v2i1.292

Abstract

Indonesia merupakan Negara agraris, dimana penduduknya sebagian besar merupakan petani. Indonesia dianugrahi Sumber Daya Alam yang sangat berlimpah akan tetapi kondisi yang sangat menguntungkan itu berbanding terbalik dengan keadaan Indonesia sekarang ini. Pertanian memiliki produktifitas tenaga kerja yang rendah dan juga didominasi oleh tenaga kerja tidak dibayar (pekerja keluarga), sehingga pertumbuhan yang terjadi pada lapangan usaha ini belum mampu memberikan manfaat banyak terhadap kesejahteraan masyarakat (petani). Hal ini dapat kita lihat   di desa Sukasari  kecamatan Periukan kabupaten Seluma. Potensi pertaniannya belum dimaksimalkan dengan baik, maka kami team pengabdian dari Fakultas Ekonomi Univeristas Dehasen  membagi informasi dan ilmu bagaimana memaksimalkan potensi alam dari desa Sukasari ini. Diharapakan pengabdian ini dapat memberikan kontribusi kepada warga sekitar yang diberikan materi tentang kewirausahaan dan pemaksimalan potensi desa. Tentu desa Sukasari memiliki potensi yang besar untuk memaksimalkan hasil dari Sumber Daya Manusianya.yaitu dengan memanfaatkan potensi kelapa dan serai
Peningkatan Pengelolaan Keuangan dan Akuntansi Bumdes Desa Pulau Panggung Kecamatan Talang Empat Bengkulu Tengah Zahrah Indah Ferina; Siti Hanila; Yun Fitriano; Neri Susanti; Ahmad Soleh
Jurnal Pengabdian Masyarakat Bumi Raflesia Vol. 3 No. 1 (2020): Jurnal Pengabdian Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jpmbr.v3i1.752

Abstract

Terdapat potensi yang dimiliki desa yang selama ini kurang dikelola oleh desa dikarenakan desa belum memiliki modal untuk mengelola pontensi yang ada. Hal ini menjadi salah satu sorotan dari pemerintah pusat. Maka dari itu terbitlah Undang-Undang Desa yang memberikan kesempatan desa untuk mengelola desa itu sendiri secara mandiri dan profesional. Terbetuknya usaha bisnis desa atau biasa disebut Badan Usaha Milik Desa (BUMDes/BUMDesa) diharapkan menjadi cikal bakal penggerak perekonomian ini dengan cara memaksimalkan pengembangan potensi desa yang ada. Akan tetapi timbul masalah selanjutnya yaitu Permasalahan Sumber Daya Manusia (SDM), masih rendahnya SDM yang dimiliki BUMDes terkait pengelolaan keuangan dan akuntansi BUMDes. BUMDes diharapkan menjadi penggerak perekonomian di desa tersebut, menyerap sebanyak-banyak tenaga kerja untuk warga desa. Untuk itu dosen memiliki kewajiban Tridharma perguruan tinggi, salah satunya melakukan pengabdian kepada masyarakat ini mencoba memberikan solusi dari permasalahan tersebut. Desa Pulau Panggung sebuah desa yang berada di kecamatan Talang Empat Bengkulu Tengah memiliki potensi yang besar akan tetapi belum dikelola dengan baik. Dengan memberikan lokakarya tentang laporan keuangan dan memberikan pendampingan secara terus menerus kepada desa di harapkan memiliki output pengurus BUMDes yang mumpuni dalam mengelola BUMDes terutama dibidang keuangan. Lokakarya ini memberikan materi tentang laporan keuangan yang sesuai standar akuntansi keuangan yaitu SAK-ETAP.
Analysis of Selling Price Determination Using Cost Plus Pricing Method in Three Saudara Chicken Livestock Business, Selatan Bengkulu Regency Rera Marsela; Sulisti Afriani; Yun Fitriano
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 1 (2022): Januari
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i1.406

Abstract

The purpose of the study was to determine and analyze the determination of the selling price using the Cost Plus Pricing Method in the Three Brothers Chicken Livestock Business, South Bengkulu Regency. The analytical method used in this study is a comparative descriptive method. Based on the calculation of the cost of production carried out by the Three Brothers Chicken Livestock Business, South Bengkulu Regency, the cost of production of broiler chickens per head is Rp. 32,238.-. and the determination of the selling price based on the market price of Rp. 38,000 per head so that the profit earned is Rp. 5,872 fish. Based on the cost plus pricing method with a full costing approach, the cost of production of broiler chickens is Rp. 33,418,-. With the determination of a profit of 20% of the cost of production, the total selling price of chicken per head is Rp. 40,000, - so that the profit earned is Rp. 6,582,- per head. There is a difference in the calculation of the cost of production between the company's calculation and the cost plus pricing method because the company's calculation does not include labor costs and factory overhead costs.
Pengaruh Kompetensi Dan Objektivitas Terhadap Kualitas Audit Aparatur Pengawas Inspektorat Kabupaten Seluma Trio Novaldi; Karona Cahya Susena; Yun Fitriano
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.3610

Abstract

The number of corruption cases that occurred, one of which was in the local government, therefore the researchers conducted a study that aims to test whether there is an influence of the competence of the supervisory apparatus of the Seluma Regency Inspectorate on audit quality and whether there is an influence of the objectivity of the Seluma Regency Inspectorate's supervisory apparatus on audit quality. This type of research is quantitative, the data collection method uses a survey method by distributing questionnaires that are arranged in writing, structured and systematic, while the data analysis technique uses a research instrument test, multiple linear regression, coefficient of determination and hypothesis testing. The results of this study found that there was an influence between competence and objectivity on audit quality, which can be seen from the results of the regression analysis which showed Y = -4.660 + 0.545 X_1 + 1.285X_2, the coefficient of determination was 0.581, the results of the t-test for competence were 0.004 and objectivity was 0.000, which means that it indicates that competence and objectivity are less than 0.05, meaning that competence and objectivity have a significant effect on audit quality, and supported by the results of the F test which shows a significance value of 0.000 <0.05, meaning that the independent variables are X_1 (competence) and X_2 ( objectivity) has a significant effect simultaneously on audit quality (Y)
An Analysis Of Production Cost Calculating For Determining The Selling Price Of Kue Tat Cik Jum Home Industry In Bengkulu City Annisah Oktariani; Yun Fitriano; Yesi Indian Ariska
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 2 No 1 (2023): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v2i1.3595

Abstract

Businesses with an SME background have increased, especially in the Home Industry which is centered on traditional food, one example is Kue Tat Cik Jum. The method used is descriptive quantitative using the full costing method for calculating the production cost and determining the selling price using the full cost pricing method. The purpose of this study was to find out how the calculation for determining the production cost at the home industry Kue Tat Cik Jum of Bengkulu City. The results of this study indicate that the calculation of the production cost carried out according to Kue Tat Cik Jum in 2021 is IDR 19.832 and in 2022, it is IDR. 20,950, - therefore the profit earned in 2021 is Rp. 2.168, - per fruit and the profit earned in 2022 is Rp. 1,050, - per fruit. While the calculation of production cost of uses the full costing method in 2021 of Rp. 24.444, -, in 2022 it is Rp. Rp. 21.703, -, therefore the profit earned in 2021 is Rp. 6.056, - per fruit and in 2022 it is Rp. 6,797,- per fruit, with a profit from determining the selling price of 25%. There is a difference between the calculation of production cost of carried out Kue Tat Cik Jum and the calculation of production cost using the full costing method in 2021 the difference is IDR 2.612, and in 2022 the difference is IDR 1.753, the difference in this calculation is due to the calculations made by Kue Tat Cik Jum does not take into account factory overhead costs, such as electricity and water costs.
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 ADM

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.
Pengaruh Faktor Demografis (Usia, Jenis Kelamin, dan Penghasilan) Terhadap Kepatuhan Wajib Pajak di Kota Bengkulu Winny Lian Seventeen; iwin Arnova; Yun Fitriano
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.3971

Abstract

This study aims to examine the influence of demographic factors, namely age, gender, and income, on taxpayer compliance in Bengkulu City. The analysis method used is regression analysis with a survey approach and purposive sampling technique to select respondent samples. Data were analyzed using SPSS statistical software. The results show that age, gender, and income significantly influence taxpayer compliance. Age has a significant positive effect on taxpayer compliance. Gender also has a significant effect on taxpayer compliance, where female respondents are more compliant in paying taxes compared to male respondents. Income also has a significant effect on taxpayer compliance, where respondents with higher income tend to be more compliant in paying taxes. The results of this study can provide input for relevant parties in improving taxpayer compliance in Bengkulu City.
Bumdes Business Development Strategy Tunas Harapan Ujung Tanjung Village, Lebong Sakti District Lebong District Putra Kurniawan Utama; Siti Hanila; Yun Fitriano
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 2 No 2 (2023): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v2i2.4302

Abstract

The aim of the study was to determine the business development strategy for BUMDes Tunas Harapan, Ujung Tanjung Village, Lebong Sakti District, Lebong Regency. The sample in this study was 56 people, namely 6 BUMDes business managers and 50 residents of Ujung Tanjung Village, Lebong Sakti District, Lebong Regency. ).The result of the sum of the strengths possessed is 22.350 while the weaknesses are 11.60, then the internal factor quadrant is 22.350 – 11.60 = 10.75 meaning the ability of BUMDes Tunas Harapan Ujung Tanjung Village, Lebong Sakti District, Lebong Regency in utilizing the strengths and minimizing the weaknesses that exist internally. The opportunities that this strategy has are 20.05 and the threats are 11.59. Then the external factor quadrant is 20.05 – 11.59 = 8.46, meaning the high ability of BUMDes Tunas Harapan Ujung Tanjung Village, Lebong Sakti District, Lebong Regency in taking advantage of opportunities and overcoming threats faced by BUMDes in business development . The BUMDes Tunas Harapan strategy for Ujung Tanjung Village, Lebong Sakti District, Lebong Regency supports an aggressive strategy, or SO strategy in the SWOT matrix, namely optimizing performance by developing technology and utilizing village potential by establishing new business fields.
Analysis of Merchandise Inventory Accounting Information System at PT Konimex Bengkulu City Likhatus Sakdah; Yun Fitriano; Abdul Rahman
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 4 (2022): Oktober
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i4.951

Abstract

The company PT Konimex Bengkulu City is one of the companies engaged in the distribution of food, vitamins, medicines and medical devices, especially in the Bengkulu City area. In the face of competitive competition, the company must improve the company's performance, through increasing the marketing of merchandise inventory to strengthen and improve the company's competitiveness. The purpose of this study was to determine the accounting information system for merchandise inventory at PT Konimex Bengkulu City based on the latest stock of goods in the merchandise warehouse. This type of research uses a qualitative approach, which is presented in a descriptive form that is not in the form of numbers and supports quantitative data as information, data collection methods are observation, interviews and documentation. In accounting there are several methods, namely FIFO, LIFO and Average. The results of this study found that the accounting information system for merchandise inventory at PT Konimex Bengkulu City uses the FIFO method where this method is used by manufacturing-based companies. PT Konimex Kota Bengkulu uses the FIFO method analysis because this company sells products that have an expiration date such as vitamins, food, and medicines.
Co-Authors AA Sudharmawan, AA Abdul Rahman Ahmad Soleh Annisah Oktariani Asti Dwy Rahayu Bimo Abrianto Eka Irawati Eska Prima Monique Damarsiwi Fahlevi, Mochammad Febri Dwi Rimbawati Gayatri, Ida Ayu Made Er Meytha Hendri Yanova Iwin Arnova Karona Cahya Susena, Karona Cahya Kresnawati Kresnawati Lausa Saresa Likhatus Sakdah Lisi Rahmadayanti Neri Susanti Nia Indriasari Nopita Sari Nur Mohammad Syahputra Prayu Ivantri Putra Kurniawan Utama Raynaldo Saputra Simatupang Rera Marsela Revaldo Khairullah Rina Trisna Yanti Selly Marselina Selvia Depita Sari serly mayang sari Seventeen, Winny Lian Siti Hanila Sulisti Afriani Tito Irwanto Trio Novaldi Wagini Yanto Efendi Yesi Indian Ariska Yudi Irawan Yudi Irawan Abi Zahrah Indah Ferina