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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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Kab. bantul,
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 501 Documents
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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.
The Influence of Understanding Taxes and Tax Sanctions on the Compliance of Individual Taxpayers Who Own MSME Businesses in Pagar Dewa Subdistrict, Bengkulu City Galung, Mia Margareta Huta; Susena, Karona Cahya; Abi , Yudi Irawan
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.v5i1.1545

Abstract

There are many small and medium businesses in Pagar Dewa Village, Selebar Bengkulu Sub-District, namely 80 MSME owners. This research aims to determine the effect of tax understanding and sanctions on the compliance of individual taxpayers who own MSME businesses in Pagar Dewa Village, Bengkulu City. This research is explanatory in nature. The sampling technique in this research uses a total sampling technique, where the samples taken are private taxpayers who own MSME businesses in Pagar Dewa Village, Bengkulu City. Data collection techniques in this research are observation, questionnaires and literature study. Based on the results of this research and data analysis, the result F table is 2.95 because F count > F table (7.894 > 2.95) then Ha is accepted and Ho is rejected, meaning that the variables have a significant effect on tax understanding (X1), tax sanctions (X2) and service quality (X3) together or simultaneously towards taxpayer compliance (Y). The termination coefficient value of Adjusted R Square R2= 0.774. This value means that the independent variables together contribute 77.4% in influencing the dependent variable with medium criteria.
Factors Affecting Compliance With Paying Personal Income Tax In Muara Bangkahulu District Panjaitan, Klara Mega Utari; Susena , Karona Cahya; Astuty, Kamelia
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.v5i1.1548

Abstract

This research aims to determine the factors that influence compliance with paying personal income tax in Muara Bangkahulu District. This research is a quantitative descriptive study using primary data collected through distributing questionnaires to 10,943 taxpayers registered at the Pratama Bengkulu Satu Tax Service Office (KPP) in Muara Bangkahulu District. The sampling technique used was convenience sampling. The data used is primary data in the form of respondents' answers and processed using SPSS 25.The results of this research show that knowledge about taxes, service quality, legal awareness, and government efforts to increase compliance with paying taxes have a significant effect on compliance with paying income tax in Muara Bangkahulu District. This shows the value of Fcount > Ftable (39.020 > 2.46) with a significant value of 0.000.
Analysis of the Role of Pantai Panjang Bengkulu Tourism Objects in Increasing Community Income from an Islamic Economic Perspective Setiawan , Dharma; Subandrio, Subandrio; Mukadar, Amir; Rahmanto , Bambang
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.v5i1.1550

Abstract

The tourism sector is one of the people's economic potentials that needs to be developed in order to improve community welfare and regional development. Panjang Beach is one of the most famous tourist attractions in Bengkulu. One of the factors is that the Panjang Beach tourist attraction is able to open up employment opportunities for the local community by becoming auxiliary workers and opening micro, small and medium businesses run by the community around the area. So there is management and many regional development programs on the grounds that the Panjang Beach tourist attraction is able to produce economic benefits for the community. This research aims to analyze the role of the Bengkulu Panjang Beach tourist attraction in increasing people's income according to an Islamic economic perspective. The types of research used in this thesis are field research and library research . The methods used to collect data in this research are observation, documentation, interviews and questionnaires. The results of the research can be concluded that the role of the Bengkulu Panjang Beach tourist attraction is able to make a very big contribution as a place that is able to absorb labor as well as providing employment opportunities for the surrounding community in particular and based on data obtained both practically through observation and theory, it can be concluded it is said that the business activities that occur in the Panjang Beach tourist area of Bengkulu and those carried out by the community around the Panjang Beach tourist attraction are in accordance with the Ijarah principles. Keywords: Tourist Attractions, Long Beach, Income, Islamic Economy
Analysis Of Financing Procedures At The Kencana Ketahun Berkah Sejahtera Sharia Savings And Loan Cooperative (KKBS) Ketahun District North Bengkulu Khair, Ummul; Suhendra, Chairul; Setiawan, Dharma; Mukadar, Amir
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.v5i1.1551

Abstract

Achievements in terms of providing financing to Cooperative members are notregardlessfrom the role of Cooperative administrators and managers in terms of carrying out/implementing proceduresproviding financing (loans) to members . ProcedureProviding financing is a rule or provisionmade by the management and approved by the Supervisor which is used as a guideline for the management/managers in carrying out their duties so that they can reduce one of the financing risks, namely avoiding or reducing bad financing (problems). With the existence of procedures for providing financing, it is hoped that the financing (loan) can be returned according to the agreement or it could also mean thatprocedureProviding financing requires members who receive financing facilities topay off the financing accordinglyagreementwithgiverloanalong with profits for the cooperative in the form of Ujrah, Margin or profit sharing according to the financing agreementset.ForThat adminis trator cooperative mustoperate procedur eproviding financing (loans) so thatits membersresponsibleresponsible for the financing (loan) received and making payments in accordance with the provisions or contracts that have been mutually agreed upon. The aim of this researcher is to: (a) know the procedureproviding financing to the Kecana Ketahun Berkah Sejahtra Savings and Loans and Sharia Financing cooperative (KKBS), (b) requirementswhat must be fulfilled by Kopeasi members to apply for financingon Cooperative . Save Kencana Sharia loans and financing for a Prosperous Blessing Year (KKBS) .MethodstudyWhichused in this research is qualitative. With this type of approachused is the phenomenology of procedures for providing financing toCooperativeSave Kencana Kertahun Berkah Sejahtera (KKBS) sharia borrowing and financing (KKBS) Ketahun District, North Bengkulu Regency .Andin formant Whichuse dismember Cooperative Andand management of the Savings CooperativeBorrowing and sharia financing for Kencana Ke Tahun Berkah Sejahtera (KKBS) . The results of this research show that the procedures for providing financing inCooperativeSave KKBS Sharia loans and financing are still availablethere islackfromstandardcredit granting procedures that always pay attention to the element of prudence. Meanwhilepro blemsmain Which thereisin procedure giving creditin Cooperative Save Kencana Ketahun Berkah Sejahtera sharia loans, Ketahun District, North Bengkulu Regency are: a) A photocopy of the KTP of the spouse of the member applying for financing (husband or wife) is not required. b) A letter of approval from the partner (husband or wife) is not required. there is proof of payment of PBB (Land and Building Tax) if the member provides collateral in the form of a Certificate of Ownership (SHM) d) There is no requirement for a power of attorney to guarantee if the collateral used is still in the name of another person e) There is no weighting or scoring in the method of determining a member's eligibility. using the 5 C method .
The influence of service quality on Customer satisfaction of cordela iin hotel in bengkulu Dwi Nanda, Faradila; Handayani, Sri; Febliansa, 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.v5i1.1554

Abstract

The aim of this research is to describe and analyze the influence of service quality on customer satisfaction at Cordela Inn Hotel Bengkulu. This type of research uses quantitative research methods. The sampling technique used a questionnaire of 75 respondents. Data analysis uses Multiple Linear Regression analysis. The results of the analysis show a significant positive influence on the variables Reliability, responsiveness, guarantee, empathy and physical evidence on customer satisfaction at Cordela Inn Hotel Bengkulu. Reliability (X1) on customer satisfaction at Cordela Inn Hotel Bengkulu because t count is greater than t table (3.990>1.666) with a significant value of 0.00 < 0.05. because t-count is greater than t-table and the significant value is 0.05, H0 is rejected and Ha is accepted, significantly positive between Responsiveness Variable X2 on customer satisfaction at Cordela Inn Hotel Bengkulu because t-count is smaller than t-table ( 3.181>1.666) with a significant value of 0.02 < 0.05. Because the value of t-count is greater than t-table and the significant value is 0.05 then H0 is rejected and Ha is accepted, Guarantee Variable with a significant value of 0.00< 0.05. Because the value of t- count is smaller than t-table and the significant value is 0.05, then H0 is rejected and Ha is accepted, Empathy with a significant value of 0.00 <0.05. Because the value of t- count is greater than t-table and the significant value is 0.05 then H0 is rejected and Ha is accepted, Physical Evidence with a significant value of 0.00<0.05. Because the value of t- count is greater than t-table and the significant value is 0.05, H0 is rejected and Ha is accepted.
Analysis of Accounting Treatment of Receivables at LP3I College Bengkulu Dila, Viana; 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.v5i1.1555

Abstract

This study aims to determine the suitability of presenting the accounting treatment of receivables at LP3I College Bengkulu. This type of research is qualitative descriptive, the data collection methods are direct observation, interviews, documentation, while the data analysis techniques used in qualitative descriptive analysis research are as a key instrument, data collection is carried out in a triangulation (combined) manner, data analysis is inductive, and the results of qualitative research emphasize meaning rather than generalization. The results of this research found that the presentation of the accounting treatment of receivables at LP3I College Bengkulu was still found to be lacking in several indicators that needed to be improved, namely 1.) income recognition: it would be better to follow Mulyadi's theory, because recognition at LP3I was not good or appropriate to use, 2.) allowance for losses on receivables: reserves for losses on receivables from LP3I were not carried out in a precise manner. inches in his recording, so it would be better to follow the theory according to Mulyadi.

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