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Analysis Of The Implementation Of Village Financial Accounting In The Government Of Kunduran Village, Seluma Timur District, Seluma Regency Saputra, Sandi; Fitriano, Yun; Subhi, Ramadan
Journal of Management, Economic, and Accounting Vol. 2 No. 1 (2025): November
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jmea.v2i1.412

Abstract

This study aims to analyze the implementation of village financial accounting in the Government of Kunduran Village, Seluma Timur District, Seluma Regency, and to evaluate its compliance with Generally Accepted Accounting Principles (GAAP) and the provisions of Law Number 6 of 2014 concerning Villages. This research employs a qualitative method with a descriptive approach. Data were collected through interviews, observations, and documentation related to the processes of recording, managing, and reporting village finances. The analysis was carried out by comparing the accounting practices applied in Kunduran Village with the relevant national accounting standards and regulations. The results of the study show that the Government of Kunduran Village has implemented a cash basis accounting system and utilizes the Village Financial System (SISKEUDES) application in its recording and reporting processes. In general, financial transactions are recorded through the General Cash Book, Village Bank Book, and Activity Subsidiary Cash Book, which are in accordance with generally accepted accounting principles. However, several weaknesses were identified, including the absence of fixed asset depreciation, lack of adjusting journal entries, and incomplete presentation of fixed asset values from previous periods. Overall, the implementation of financial accounting in Kunduran Village has been running quite well, although improvements are still needed in technical aspects and the financial literacy of village officials to achieve more accountable and transparent financial management.
The Influence Of Product Innovation And Digital Marketing On The Competitiveness Of Msmes In Bengkulu City Andini, Puja; Nasution, Suswati; Fitriano , Yun
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 2 No. 1 (2025): November
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v2i1.430

Abstract

Micro, Small, and Medium Enterprises (MSME) play a central role in the Indonesian economy. The growth of MSME has resulted in intense competition. Therefore, appropriate strategies are needed to remain competitive. This study aims to empirically examine the influence of product innovation and digital marketing on the competitiveness of MSME in Bengkulu City.This study used a quantitative method using purposive sampling. A sample of 30 respondents, micro MSME entrepreneurs in the Anggut area of Bengkulu City, was selected. Data were obtained from questionnaires distributed directly using a QR code Google Form using a Likert scale. Data analysis used multiple linear regression analysis using SPSS version 26.There is an influence of product innovation (X1) on the competitiveness (Y) of Micro MSMEs in the Anggut area of Bengkulu City with a sig value of 0.000 <0.05 and t count> t table (3.753>2.05183) thus Ho is rejected and Ha is accepted. From the significance value obtained that variable X has an effect on competitiveness (Y). There is digital marketing (X2) on the competitiveness (Y) of micro MSMEs in the Angguk area of Bengkulu City with a sig value of 0.002 <0.05 and t count> t table (3.528>2.05183) thus Ho is rejected and Ha is accepted. From the significance value obtained that variable X2 has an effect on competitiveness (Y). Product innovation and digital marketing jointly influence competitiveness, with a Fsig value <α, where Fsig is 0.000 and the calculated F value is 270.064 > Ftable 3.35.
The Effect Of Digital Wallets And E-Money On The Consumption Spending Patterns Of Generation Z In Bengkulu City Wardani, Desta Andriani Kusuma; Soleh , Ahmad; Fitriano , Yun
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.v2i2.1093

Abstract

This research aims to determine the effect of Digital Wallets and E-Money on the consumption spending patterns of Generation Z in Bengkulu City. This study uses a quantitative descriptive and verificative method with 70 respondents selected through a purposive sampling technique. Data were collected using questionnaires and analyzed using SPSS version 22 through several tests, including validity, reliability, multiple linear regression, t-test, F-test, and coefficient of determination (R²).The results show that Digital Wallet and E-Money have a positive and significant effect on consumption spending patterns. The Digital Wallet variable has a t-value of 3.749 with a significance value of 0.000, while the E-Money variable has a t-value of 2.735 with a significance value of 0.008. Simultaneously, both variables significantly influence consumption spending patterns with an F-value of 54.281 and a significance value of 0.000. The coefficient of determination (R²) is 0.618, indicating that Digital Wallet and E-Money explain 61.8% of the variation in consumption spending patterns, while the remaining 38.2% is influenced by other factors.
Manufacturing And Installing Alcohol Barriers In Rt 20 Rw 01 Pematang Governor: Improve Identification And Order Rahmadani, Emilda; Adila, Novinia; Putra, Septa Adiguna; Afriani, Melati; Ilahi, Pandu Nur Akbar; Tambunan, Dennis Rydarto; Susanti, Neri; Fitriano, Yun
Jurnal Pengabdian Mandiri Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/mandiri.v2i2.859

Abstract

This community service program aimed to design and install gang signs in RT 20 RW 01, Kelurahan Pematang Gubernur, Kota Bengkulu, to improve location identification and neighborhood order. The participatory approach involved collaboration between KKN-T students and local residents through site surveys, design, fabrication, and installation of six gang signs. Data collection was conducted through observation and informal interviews with residents to assess the impact of the signs. The results showed that the installed gang signs significantly facilitated navigation for residents and visitors, enhanced community safety, and fostered a sense of responsibility among the community members. Suggestions for future programs include incorporating local cultural elements into the design and ensuring regular maintenance to sustain the benefits. This program demonstrates the importance of community involvement in environmental improvements and the practical application of student knowledge in real-world settings.
ANALISIS KINERJA KEUANGAN DENGAN MENGGUNAKAN RASIO KEUANGAN PADA RENTAL LAMPU MD_LIGHTING KOTA BENGKULU Des Gita Adinda Putri; Yun Fitriano; Rina Trisna Yanti
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 6 (2025): Desember 2025 - Januari 2026
Publisher : PT. Intelek Cendikiawan Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian ini untuk melihat seberapa baik kondisi keuangan pada usaha Rental Lampu MD_Lighting di Kota Bengkulu. Usaha ini bergerak di bidang penyewaan lampu dan perlengkapan pencahayaan untuk berbagai acara. Karena itu, penelitian ini dilakukan dengan menggunakan dua alat analisis, yaitu rasio profitabilitas dan rasio likuiditas. Rasio profitabilitas gunakan untuk melihat seberapa besar keuntungan yang bisa diperoleh dari penjualan dan aset yang dimiliki, sedangkan rasio likuiditas melihat kemampuan perusahaan dalam membayar kewajiban jangka pendeknya. Penelitian-penelitian sebelumnya, seperti M. Hasbi Ash shiddiqi (2022) dan Mia Wulansari (2024), menunjukkan bahwa kedua rasio ini memiliki pengaruh positif terhadap kinerja keuangan. Maka penulis ingin melihat apakah hasil serupa juga terjadi pada usaha kecil seperti MD_Lighting yang bergerak di bidang jasa, karena belum banyak penelitian usaha lokal ini. Hasil penelitian menunjukkan bahwa rasio profitabilitas MD_Lighting dengan rata-rata Gross Profit Margin (GPM) dalam kriteria sangat baik , Net Profit Margin (NPM) dalam kriteria sangat baik, Return On Assets (ROA) dalam kriteria sangat baik, dan Return On Equity (ROE) dalam kriteria sangat baik. Sedangkan rasio likuiditas dengan rata-rata Current Ratio dalam kriteria kurang baik, Quick Ratio dalam kriteria kurang baik, dan Cash Ratio dalam kriteria kurang baik. Meskipun nilai likuiditas masih rendah, perusahaan tetap dapat menjaga kelancaran operasionalnya. Secara keseluruhan, hasil penelitian menyimpulkan bahwa rasio profitabilitas dengan kriteria sangat baik dan likuiditas dengan kriteria tidak baik dalam kinerja keuangan MD_Lighting.
The Influence Of Employee Competence And Work Motivation On Employee Performance At The Sikap Dalam Subdistrict Office In Empat Lawang Regency Gibran, Ahmad; Anggriani , Ida; Fitriano , Yun
Journal of Applied Financial Management Vol. 1 No. 2 (2025): December
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jafm.v1i2.1108

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This study aims to determine the effect of competence and motivation on employee performance at the Sikap Dalam Subdistrict Office in Empat Lawang Regency. The independent variables in this study are competence and motivation, while the dependent variable is employee performance. A Likert scale was used to measure the indicators of each research variable. The population in this study was all employees of the Sikap Dalam Subdistrict Office in Empat Lawang Regency. The sample size used in this study was 37 respondents. Data analysis used multiple linear regression tests, with the F test used to determine the combined effect of competence and motivation on employee performance, while the t test was used to determine the separate effects of competence and motivation on employee performance. The results of the analysis show that competence and work motivation simultaneously have a significant effect on employee performance. The partial test results show that competence and work motivation have a significant effect on employee performance. Motivation has a more dominant effect on employee performance compared to competence. The effect of motivation, at 42.7%, plays a more dominant role in improving employee performance compared to the competence factor, at 38.5%.
Pengaruh Pengetahuan Investasi, Toleransi Risiko Dan Pengaruh Sosial Terhadap Keputusan Investasi Generasi Muda Di Kota Bengkulu Ratna Rutiningsih; Yun Fitriano; Denis Rydarto
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10300

Abstract

An investment decision is the process of selecting and allocating funds or resources to an asset or project with the primary goal of achieving future financial returns. This process involves considering various factors. This study aims to determine whether investment knowledge, risk tolerance, and social influences partially or simultaneously influence the investment decisions of young people in Bengkulu City.The approach used in this study was quantitative, using a survey method, which utilizes mathematical models, theories, and/or hypotheses related to natural phenomena. The sampling technique used was purposive sampling. The researcher selected the sample based on certain criteria, namely young people residing in Bengkulu City with experience or interest in investing.There was an effect (X1) on investment knowledge with a significance value (sig) of 0.000 <0.05. The correlation value (t-count) > t-table (0.561 > 0.195), thus Ho was rejected and Ha was accepted. The significance value obtained indicates that variable X influences investment decisions (Y). Risk Tolerance (X2) with a significance value of 0.068 which is slightly below 0.10, the t-count correlation value of 0.193 is just below the t-table of 0.195, this indicates that statistically the influence of risk tolerance has no effect. There is an influence (X3) of social influence on investment decisions with a significance value of 0.002 <0.10 and t-count>t-table (0.418>0.195). Investment knowledge, risk tolerance and social influence together have a significant positive effect on investment decisions of the younger generation with an F-count value of 43.429 and a significance of 0.000 <0.05 which is much smaller than F-table (df 3, 96) of around 2.70.
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 Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | 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
The Effect of Work Environment and Leadership Style on Employee Performance at the Ulumusi Sub-District Office, Empat Lawang Regency Eka Irawati; Yun Fitriano; Yudi Irawan
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i2.1484

Abstract

Human resource managers are required to have a leader where he can work together and can suppress possible conflicts that will occur in the work group so as to achieve the organizational goals of the agency. In addition, the work environment is of course also related to employee performance with the conditions that exist around an agency that is related. The purpose of this study was to determine the effect of work environment and leadership style on employee performance at the Ulu Musi Sub-District Office, Empat Lawang Regency. The sample in this study was 36 employees at the Ulu Musi Sub-District Office, Empat Lawang Regency. Data collection using questionnaires and the analysis method used is multiple linear regression, determination test and hypothesis testing. The results showed the regression value Y = 3.195 + 0.323X1 + 0.618X2 +e. The work environment has a significant effect on employee performance at the Ulu Musi Sub-District Office, Empat Lawang Regency, because the significant value of 0.031 is less than 0.05. Leadership style has a significant effect on employee performance at the Ulu Musi Sub-District Office, Empat Lawang Regency, because the significant value of 0.000 is less than 0.05. The work environment and leadership style have a significant effect together on employee performance at the Ulu Musi Sub-District Office, Empat Lawang Regency because the significant value of 0.000 is less than 0.05, thus the initial hypothesis proposed is proven (Ha accepted). That is, there is a significant influence between the work environment and leadership style on performance together. The coefficient of determination of R square is 0.636. This means that the work environment and leadership style affect performance by 63.6% while the rest (100-63.6% = 36.4%) is influenced by other causal factors not examined in this study.
Analysis Of Accounting Information Systems In The Atm Transaction Process At Bank Sumsel Babel Kcp Pasar Atas Lubuklinggau Raynaldo Saputra Simatupang; Yun Fitriano; Ida Ayu Made ER Meytha Gayatri
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i2.1495

Abstract

The aim of this research is to compare whether the accounting information system in the ATM withdrawal process at Bank Sumsel Babel KCP Pasar Atas Lubuklinggau with the accounting information system theory put forward by DeLone and McLean is appropriate/not appropriate. The analytical method used is descriptive with a qualitative approach. This research was conducted at Bank Sumsel Babel KCP Pasar Atas Lubuklinggau in September 2023 – January 2024.The results of the research show that the transaction accounting information system on ATM machines is supported by an information system that uses sophisticated technology in accordance with the theory of accounting information systems put forward by DeLone and McLean both in terms of adaptation, system reliability, response time and usability.
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