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Karona Cahya Susena
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JL. KEBUN VETERAN NO. 12, NUSA INDAH, RATU AGUNG, KOTA BENGKULU 38224
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Daerah istimewa yogyakarta
INDONESIA
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Published by Indonesian Journal Publisher
ISSN : 27980499     EISSN : 27980502     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal of Economics, Management, Accounting and Finance is an online journal with full reference (double-blind peer review) and open access for academics, researchers, postgraduate students, early career researchers and university students, published by ADM Publisher Bengkulu, Indonesia.Jurnal Emak is a periodical publication (four times a year) in January, April, July and October. The main objective is to disseminate scientific articles in the fields of economics, management, accounting and finance. The language used in this journal is Indonesian or English. Without reducing the scientific weight, this journal accepts contributions of writings that have never been published in other print media and accepts advertisements.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 28 Documents
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Search results for , issue "Vol. 5 No. 1 (2024): Januari" : 28 Documents clear
The Empowerment Strategy On Fishermen Community In Pondok Kelapa Village, Pondok Kelapa Subdistrict, Bengkulu Tengah District, Bengkulu Province Azuwandri, Azuwandri; Gustini, Gustini
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.v5i1.1136

Abstract

The purposes of this study is to identify factors that affect the emerging of poverty and to formulate policy strategies in empowering fishermen communities in the village of Pondok Kelapa, Pondok Kelapa subdistrict, Bengkulu Tengah regency. This research was case study using descriptive methods. The number of sample (respondent) of the study was 30 (thirty) individuals, 5 (five) were from the regional work units of Bengkulu Tengah regency and 25 (twenty five) consisted of fishermen, traders (middlemen), and the fisherman's wives (traders). The methods of analysis used in this study were: (1) descriptive analysis used to describe the causes of poverty happening to the people in the study sites, and (2) SWOT analysis used to formulate strategies on empowerment of fishermen communities at the sites. Results of the study show that the identified social aspects were: the low education of respondents, the large number of family members that must be defrayed, and the unpredictable natural factors. In economic aspect, it was found that fishermen were affected by the fish catches and inadequate income. Whereas in the institutional aspect, it was found that respondents were enthusiastic to join the group, but the problem were as the knowledge and guidance was low. From the SWOT analysis, it was obtained five strategies to empower the fishermen community, namely: (1). Development of fisheries technology, (2). Development of appropriate technologies mastery, (3). Development of fisheries diversification, (4). Building of facilities and infrastructures for fishery business, and (5). Institutional reinforcement of coastal communities.
Application of the Merchandise Inventory Accounting System at the Rejo Sari Store, Kepahiang District Setiawan, Teguh; Khair , Ummul
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.v5i1.1467

Abstract

The scope of this research is about the Application of the Merchandise Inventory Accounting System at the Rejo Sari Store, Kepahiang District. The purpose of this study was to see the application of the inventory accounting system at the Rejo Sari Store, Kepahiang District based on PSAK No. 14 of 2009. The data analysis method used is descriptive qualitative method. The object of research includes (1) the procedure for recording the cost of goods sold (2) the procedure for recording the cost of goods sold (3) the procedure for recording the cost of goods sold returned to suppliers (4) the procedure for requesting and issuing warehouse goods (5) the procedure return of warehouse goods (6) physical inventory counting system. Research subjects include shop owners, finance department, and Warehouse department. Data collection techniques are Observation, Interview, and Documentation. The analysis technique uses a qualitative descriptive analysis technique. The results obtained show that the inventory recording system, inventory valuation method, and inventory presentation in the financial reports of Toko Rejo Sari, Kepahiang District, are not made in accordance with PSAK No. 14 of 2009. Rejo Sari Stores, Kepahiang District, should apply PSAK No. 14 of 2009 on the preparation of its financial statements. Implementing a merchandise inventory recording system by making inventory cards that are recorded both manually and by using a computerized system. Checking inventory records to avoid unwanted things such as fraud, loss and expiration.
The Influence Of CAR, BOPO, NIM, FDR And DPK On The Profitability Of Commercial Banking Listed On The Indonesian Stock Exchange (BEI) Putri, Tiara Sanika; Putra , Yudi Partama; Setiorini, Hesti
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.v5i1.1470

Abstract

This research aims to determine the factors that influence the profitability of general banking listed on the Indonesia Stock Exchange (BEI). Capital Adequacy Ratio , Operating Costs Operating Income, Net Interest Margin , Financing to Deposit Ratio , and Third Party Funds as independent variables while profitability as the dependent variable is measured using the ROA measurement indicator. The population in this research are general banking companies registered on the IDX for the 2015-2021 period and the samples used in this research were taken using a purposive sampling method , namely a sampling technique that takes into account certain criteria data that are adapted to the research objectives. The samples in this research are financial reports and annual reports of banking companies starting from 2015-2021 consisting of 33 companies that meet the criteria, and based on the research year period there are 23 1 samples. Methods of data collection using documentation. Data analysis used is descriptive statistical test and hypothesis testing using panel data regression. The results of this study indicate that partially the Capital Adequacy Ratio , Net Interest Margin , Financing to Deposit Ratio , and Third Party Funds do not have a significant effect on profitability as measured by ROA, while Operational Costs and Operational Income have an effect on profitability as measured by ROA, and simultaneously CAR , BOPO, NIM, FDR and DP K have a joint effect on profitability.
Analysis of Tax Collection Performance at the Bengkulu Pratama II Tax Service Office Duiana, Anek; Khair , Ummul
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.v5i1.1471

Abstract

The title of this research is Analysis of Tax Service Performance at the Bengkulu Pratama II Tax Service Office. Improving the quality of public services can be improved through improving service quality management, namely efforts to minimize the gap between service levels and consumer expectations. This research aims to determine the quantity, quality and timeliness of work in tax services at the Bengkulu Pratama II Tax Service Office. The object in this research at the Bengkulu Pratama II Tax Service Office. Meanwhile, the research subjects in this study were employees in the Service Section of the Bengkulu Pratama II Tax Service Office and taxpayers. Data collection techniques include interviews and literature study. Data analysis in this research is in the form of qualitative analysis, the results of this research can be concluded that the quantity of Tax service work at the Bengkulu Pratama II Tax Service Office is in accordance with the respective fields. For the quality of tax service work at the Bengkulu Pratama II Tax Service Office, the standard of employee work quality at the Pratama Tax Service Office is determined by statutory regulations. Meanwhile, punctuality of tax services at the Bengkulu Pratama II Tax Service Office was conducted by employees of the Pratama Tax Service Office to increase punctuality in paying taxes, achieving timely reporting on time and paying on time
Analysis of the Community Satisfaction Index at the Talang Perapat Village Office, Seluma District, Bengkulu Province Sukman, Sukman; Afriani , Sulistri; Handayani , Sri
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.v5i1.1487

Abstract

The sample in this study consisted of 80 people from the Talang Perapat Village, Seluma District, who received services from Talang Perapat Village, Seluma District. Data collection uses a questionnaire. The data analysis technique used is to measure the value of the Community Satisfaction Index (IKM) based on the Minister of State Apparatus Empowerment and Bureaucratic Reform Regulation Number 14 of 2017. The Community Satisfaction Index (IKM) for the quality of service at the Talang Perapat Village Office, Seluma District, Bengkulu Province obtained an average value of 3.28, which is considered good. Next, the service unit IKM is multiplied by 25 so that the IKM at the Talang Perapat Village Office, Seluma District, Bengkulu Province is 82.03 with service quality B with good criteria because it is in the value interval of 76.61 – 88.30. The cost/tariff element received the highest assessment with an average value of 3.61 with very good assessment criteria. This illustrates that the community considers that the Talang Perapat Village Office, Seluma District, Bengkulu Province provides services free of charge.
Analysis Of Internal Control In The Supply Of Raw Materials In The Dusun Coffee Business In Talang Benuang Village Sukaraja District Seluma District Resmaini, Rita; Fitriano, Yun; Rahman, Abdul
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.
Analysis Of Raw Material Supply In The Mak Sulis Business In Bengkulu City Amelya, Tifani Rika; Afriani , Sulisti; Hidayah , Nenden Restu
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.v5i1.1499

Abstract

Considering the importance of raw material inventory in business operations, a company needs to manage raw materials in a controlled manner. The main raw material used is wheat flour. In the production of bread, wheat flour is the main raw material which must always be available for the smooth production process, therefore it is necessary to carry out appropriate control and planning in the supply of the raw material for this flour. Therefore, the researcher is interested in conducting research with the title "Analysis of Raw Material Inventory in the Mak Sulis Donut Business, Bengkulu City Using the Economic Order Quantity (EOQ) Method". To collect the required data, the following data collection techniques were used: interviews, observation and documentation techniques. Data from observations from analysis of raw material supplies at the Mak Sulis Donut Business in Bengkulu City were analyzed using the Economic Order Quantity (EOQ). The results of the analysis show that to meet the raw material requirements of 10,450 kg during January 2022 to December 2022, the amount of raw material purchases of wheat flour that must be made by the Mak Sulis Donut Business in Bengkulu City so that storage costs can be kept to a minimum is 320 kg. each purchase with a purchase frequency of 33 times during one period (year). The purchase of raw materials for wheat flour must be carried out by the Mak Sulis Donut Business, Bengkulu City. Reorders should be made when inventory is 369 kg in the warehouse, with a lead time of 7 days so as not to hamper the company's production process.
Analysis Of Factors That Influence Employee Job Satisfaction At PT. Rodateknindo purajaya Bengkulu valentino, Aldi; Anggriani , Ida; Febliansah, M. 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.v5i1.1501

Abstract

The purpose of this research is to determine the factors that influence employee job satisfaction at PT. Rodateknindo Purajaya Bengkulu. This type of research is a type of quantitative exlanatory.. The data collection method in this research used observation techniques and questionnaires, with a sample of 130 respondents. The results showed that multiple linear regression Y = 17.462 + 0.212 X1 + 0.071 X2 + 0.098 X3 + 0.068 Where the coefficient is positive, meaning that there is a positive or unidirectional relationship between the variables fulfilling needs (XI), differences (X2), achieving values ​​(X3), justice (X4b), organizational culture (X5) and job satisfaction (Y) at PT. Rodateknindo Purajaya Bengkulu. The results of the needs fulfillment test (XI) show tcount 4.647> ttable 1.656 and significance 0.008 <0.05, meaning that fulfillment of needs (XI) has a positive and significant effect on job satisfaction (Y) at PT. Rodateknindo Purajaya Bengkulu The results of the difference test (X2) show tcount 2.694> ttable 1.656 and significance 0.005 <0.05, meaning that the difference (X2) has a positive and significant effect on job satisfaction (Y) at PT. Rodateknindo Purajaya Bengkulu. The results of the value achievement test (X3) show tcount 2.870> ttable 1.656 and significance 0.000 <0.05, meaning that value achievement (X3) has a positive and significant effect on job satisfaction (Y) at PT. Rodateknindo Purajaya Bengkulu. The results of the justice test (X4) show that tcount is 3.657> ttable 1.656 and the significance is 0.000 <0.05, meaning that justice (X4) has a positive and significant effect on job satisfaction (Y) at PT. Rodateknindo Purajaya Bengkulu. The results of the organizational culture test (X5) show tcount 3,800> ttable 1,656 and significance 0.000 <0.05, meaning that organizational culture (X5) has a positive and significant effect on job satisfaction (Y) at PT. Rodateknindo Purajaya Bengkulu. The results of the Ftable value, namely 22.106 > 2.67, then it is concluded that accepting the hypothesis, meaning that there is a simultaneous influence between meeting needs (XI), differences (X2), achieving values ​​(X3), justice (X4b), organizational culture (X5) on job satisfaction (Y) at PT. Rodateknindo Purajaya Bengkulu.
The Influence of Brand Image, Product Quality, and Price on Purchase Interest in Scarlett Products in Bengkulu City Hanuarsyah, Dwi; Handayani , Sri; Prawitasar , Andriyani
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.v5i1.1508

Abstract

The purpose of this research is to determine the influence of Brand Image, Product Quality and Price on Interest in Purchasing Scarlett Products in Bengkulu City. This type of research is a quantitative and casual type of research. The data collection method in this research uses observation and questionnaire techniques, with a sample of 105 respondents. The research results show that multiple linear regression Y = 22.739 + 0.146 (X1) + 0.270 (X2) + 0.153 (X3) + 4.056. Where the coefficient is positive, meaning that there is a positive or unidirectional relationship between the brand image variable (X1) and product quality (X2) with a value of zero, then buying interest has increased by 0.153. The coefficient is positive, meaning that there is a positive or unidirectional relationship between price (X3) and interest in buying Scarlett products in Bengkulu City. The results of the brand image test (X1) show tcount 2.418 > ttable 1.983 and significance 0.007 ttable 1.983 and 1 significance 0.000 ttable 1.983 and significance 0.005 2.46, so it is concluded that the hypothesis is accepted, meaning that there is a simultaneous influence between brand image (X1), product quality (X2) and price (X3) on interest in buying Scarlett products in Bengkulu City (Y ). This can be seen at the significance level of 0.000 <0.05.
The Influence of Self-Actualization Needs and Esteem on the Work Skills of PT Employees. Sinar Niaga Sejahtera Bengkulu Ramdhani, Heru; Wijaya , Ermy; Putra , Iswidana Utama
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.v5i1.1510

Abstract

The purpose of this research is to find out the influence of the need for self-actualization and esteem on the work skills of employees at PT. Sinar Niaga Sejahtera Bengkulu. The data collection method in this research used observation techniques and questionnaires, with a sample of 110 respondents. The research results show that multiple linear regression is 10.012 + 0.004 X1 + 0.996 X2 + 0.129. Where the coefficient is positive, it means that there is a positive or unidirectional relationship between the variables of self-actualization needs and appreciation for the work skills of PT employees. Sinar Niaga Sejahtera Bengkulu. The results show that the test results for the need for self-actualization (XI) show tcount 2.037 > ttable 1.658 and significance 0.004 <0.05, meaning that the need for self-actualization (XI) has a positive and significant effect on the work skills of PT employees. Sinar Niaga Sejahtera Bengkulu. The results of the award test (X2) show tcount 280.225 > ttable 1.658 and significance 0.000 <0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning that the award (X2) has a positive and significant effect on the work skills of PT employees. Sinar Niaga Sejahtera Bengkulu. Based on the Fcount value being greater than the Ftable value, namely 39763.489> 2.69, it is concluded that Accepting the Hypothesis, meaning that there is a simultaneous influence between the need for self-actualization (XI) and appreciation (X2) on the work skills of PT employees. Sinar Niaga Sejahtera Bengkulu. This can be seen at the significance level of 0.000 <0.05.

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