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Arlis Dewi Kuraesin
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Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital
Published by Gayaku Publisher
ISSN : -     EISSN : 29619394     DOI : -
Core Subject : Economy, Science, Engineering,
Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital is a peer reviewed journal. JEMAKBD invites academics and researchers who do original research in the fields of economics, management, and accounting, including but not limited to Economics Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy Management Marketing Financial management Human Resource Management International Business Entrepreneurship Marketing Management Strategic Management Organizational behavior Operation management Change Management Sharia Management Knowledge Management Electronic Business Capital market Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting Finance Accounting and Financial Reporting Alternative Investments Asset Pricing Behavioral Finance Corporate Finance Corporate Governance and Ethics Derivative Pricing and Hedging Empirical Finance Financial Accounting Financial Applications of Decision Theory or Game Theory Financial Applications of Simulation or Numerical Methods Financial Economics Financial Engineering Financial Forecasting Financial Risk Management and Analysis Financial Technology International Finance Portfolio Optimization and Trading Real Estate Finance Regulation of Financial Markets and Institutions Rural Finance Stochastic Models for Asset and Instrument Prices Systemic Risk Taxation Digital Business Science Digital Business Managemen Digital Business Technology Financial Technology Digital Marketing Digital Business and E Commerce Digital Economics Cloud Computing Digital Business Analysis Design Content Creation Statistics Computing UI UX Design Digital Branding E Retailing Customer Relationship Management for Digital Business Digital Business Strategic Business Ethics for Digital Business Services Marketing Digital Business Valuation Digital Analytics for Marketing Digital Project Management Content Management Big Data and Business Intelligence Knowledge Management and Innovation Cyber Security for Digital Business
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 82 Documents
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Pengaruh Tata Kelola Perusahaan Dan Budaya Organisasi Terhadap Kualitas Laporan Keuangan Cv. Kadinya Citra Boga Periode 2015-2020 Cahyadi, Putri Marlena; Kuraesin, Arlis Dewi
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 1 No. 1 (2022): JANUARI-JUNI
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.475 KB) | DOI: 10.58222/jemakbd.v1i1.27

Abstract

The problem in this study is the influence of corporate governance and organizational culture on the quality of the financial statements of CV. Kadinya Citra Boga and aims to determine the effect of corporate governance and organizational culture on the quality of the financial statements of CV. Kadinya Citra Catering. This type of research is quantitative by using primary data obtained from the questionnaire results. The population in this study was 63 people, while the sample used was 63 respondents, the results of the determination of the sample used a saturated sample. The data analysis technique used in this study used the questionnaire method, for data processing using SPSS version 26 statistical software. The results of the study indicate that corporate governance has an effect on the quality of financial reports. Meanwhile, the organizational culture variable also has a significant effect on the quality of financial reports. Simultaneously, corporate governance and organizational culture have a significant effect on the quality of financial reports. This is the same as the research conducted by Suhaini in 2018 with the title The influence of corporate governance and organizational culture on the quality of financial reports with the result that corporate governance and organizational culture have a significant effect on the quality of financial reports. Therefore, companies must pay attention to corporate governance issues so that they can be improved and the organizational culture is made comfortable and healthy to improve the quality of financial reports.
Analisis Keuntungan Usaha Gula Kelapa Antara Pemilik Dan Penyewa Di Desa Durian Daun Dan Desa Sumber Rejo Kabupaten Bengkulu Utara Puspita, Popi
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 1 No. 1 (2022): JANUARI-JUNI
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1212.176 KB) | DOI: 10.58222/jemakbd.v1i1.28

Abstract

The purpose of this study was to determine the profit of coconut sugar business between owners and tenants in farmer groups in Durian Daun Village and Sumber Rejo Village, North Bengkulu Regency. Determination of respondents and sampling in this study is by means of quota sampling, namely determining the nature of prospective respondents and determining the area of ​​observation, then the researcher or interviewer goes to the field to get respondents according to the criteria or characteristics that have been set. Researchers only took from two populations, namely in Durian Daun Village and Sumber Rejo Village, North Bengkulu Regency, as many as 26 respondents were then used as samples, so that the samples representing the coconut sugar business in Durian Daun Village and Sumber Rejo Village, North Bengkulu Regency were 26 people. The method used in this study is the totality approach, which is to determine the benefits of farming in Durian Daun Village and Sumber Rejo Village, North Bengkulu. The profit is obtained from total revenue/sales reduced by production costs. Furthermore, to find out the results of each total revenue and total cost. The results of this study are the production costs incurred by coconut sugar farmers in Durian Daun Village and Sumber Rejo Village consist of two sources of costs, namely fixed production costs in the form of premium costs, and variable costs which include raw material costs, labor and rental costs with a total The total production costs incurred by all coconut sugar farmers in Durian Daun Village and Sumber Rejo Village, which amount to 20 farmers are approximately IDR 3,028,000 and the total amount of coconut sugar production is 520 Kg. After knowing the amount of production costs incurred, another thing that needs to be known is the total income. The total income obtained by 20 respondents who are coconut sugar farmers in Durian Daun Village and Sumber Rejo Village totals approximately IDR 4,000,000. The profit obtained is by subtracting the total income from the total production costs, meaning Rp. 4,000,000 – Rp. 3,028,000 = Rp. 972,000.
Pengaruh Pelatihan Kerja, Disiplin Kerja dan Budaya Kerja Terhadap Kinerja Pegawai Kantor Dinas Kelautan dan Perikanan Provinsi Bengkulu Waliamin, Janusi; Rahmadani, Muhammad Genta; Fransisko, Reza; Syahbet, Aji Fakhrizal; Azhari, Muhammad Bintang
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 1 No. 1 (2022): JANUARI-JUNI
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jemakbd.v1i1.47

Abstract

The purpose of this study was to determine how much influence job training, work discipline and work culture had on the performance of the Bengkulu Province Marine and Fisheries Service employees. The variables of this research are job training, work discipline and work culture. The method used in this research is literature study, observation, interviews, and questionnaires. This research is a research with a quantitative approach. The population of this study were all employees of the Bengkulu Province Marine and Fisheries Service, amounting to 70 people with a saturated sample technique. The analytical tool used in this research is SPSS. The data analysis method used is multiple linear regression, multiple correlation, coefficient of determination, t test and f test. Based on the results of the study, it was shown that (1) job training had a significant effect on the performance of the Bengkulu Province Marine and Fisheries Service employees, (2) work discipline had no significant effect on the Bengkulu Province Marine and Fisheries Service employees' performance. marine and fishery service employees (3) work culture has no significant effect on the performance of the Bengkulu province marine and fishery service employees, (4) job training, work discipline, and work culture simultaneously affect the performance of the Bengkulu province marine and fishery service employees.
Pengaruh Upah, Keselamatan dan Lingkungan Kerja Terhadap Kinerja Karyawan PT Amanah Enam Berlian Di Bengkulu Uly, Nata Satria; Ferdiansyah, Dimas; Saelendra, Daffa; Savella, Frans; Simanjuntak, Alibasyah Rawi
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 1 No. 1 (2022): JANUARI-JUNI
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (506.186 KB) | DOI: 10.58222/jemakbd.v1i1.48

Abstract

The purpose of this research is to find out how much influence Wages have. Safety and Work Environment on Employee Performance of PT Amanah Enam Berlian in Bengkulu. The variables of this research are Wages, Work Safety and Work Environment. The method used in this research is the distribution of questionnaires, observations, literature studies, and documentary studies. This research is a research with a quantitative approach. The population of this study were all 40 employees at PT. Amanah Six Berlian in Bengkulu with saturated sample technique. The analytical tool used in this research is SPSS. The data analysis method used is multiple linear regression, multiple correlation, coefficient of determination, t test and f test. The results showed that (1) Wages had a significant effect on the performance of PT Amanah Enam Berlian employees in Bengkulu, (2) Work safety had a significant effect on the performance of PT Amanah Enam Berlian employees in Bengkulu (3) The work environment had a significant effect on the performance of PT Amanah Enam Berlian employees. in Bengkulu, (4) Wages, safety and work environment simultaneously affect the performance of employees of PT Amanah Enam Berlian in Bengkulu.
Pengaruh Motivasi, Disiplin, Pengawasan dan Kondisi Kerja Terhadap Produktivitas Kerja Pegawai Bidang Sumber Daya Air Dinas Pekerjaan Umum Provinsi Bengkulu Janusi Waliamin; Puspa Ratih; Bedi Agus Yanto; Muhammad Ajid; M. Aliqui Tamarilo
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 1 No. 1 (2022): JANUARI-JUNI
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (561.492 KB) | DOI: 10.58222/jemakbd.v1i1.49

Abstract

This study aims to determine the magnitude of the influence of motivation, discipline, supervision and working conditions on the performance of employees of the Water Resources Department of the Bengkulu Provincial Public Works, using the Multiple Correlation, Determination, Multiple Linear Regression research methods. From the results of the study as a whole there is an effect of motivation, discipline, supervision and working conditions together on the performance of employees in the Water Resources Sector of the Bengkulu Province Public Works Service. Simultaneously it is known that work motivation and work discipline have a significant effect on employee productivity.
Analisis Pengaruh Rasio Profitabilitas terhadap Pertumbuhan Laba pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) (Studi Kasus PT. BTPN Syariah Tbk di Tahun 2017-2021) Dio Ahmad Fawzi
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 1 No. 2 (2022): JULI-DESEMBER
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jemakbd.v1i2.115

Abstract

The purpose of this study is to understand the Analysis of the Effect of Profitability Ratio on Profit Growth in Banking Companies Listed on the Indonesia Stock Exchange (IDX) (Case Study of Pt. Btpn Syariah Tbk in 2017-2021). The profitability ratio is a ratio to assess the company's ability to seek profit. This ratio also provides a measure of the level of management effectiveness of an enterprise. Profit growth is a ratio that shows the company's ability to increase net profit compared to last year. This research according to its data analysis includes an associative quantitative approach. Associative quantitative research is research that aims to determine the influence or relationship between two or more variables using data in the form of numbers. The results showed a regression calculation that Return on Assets (ROA) had a significant effect on PT. BTPN Syariah Tbk. This is evidenced by the significance value (Sig) (0.00) smaller than (α) 0.05. Regression calculation that Return on Equity (ROE) does not have a significant impact on PT. BTPN Syariah Tbk. This is evidenced by the significance value (Sig) (0.171) greater than (α) 0.05. And regression calculations show that Return on Assets (ROA) and Return on Equity (ROE) together (simultaneously) have a significant effect on PT. BTPN Syariah Tbk. is evidenced by the value (Sig) of 0.00 less than (α) 0.05. So it can be concluded that there is a positive and significant influence of the variables Return on Assets (ROA) and Return on Equity (ROE), simultaneously or simultaneously on the profit growth of PT. BTPN Syariah Tbk.
THE EFFECT OF VILLAGE FUNDS ON SOCIAL CAPITAL IN RURAL POVERTY: PLS SEM Muhammad Dafnis Fazlur Rahman; Kharisma Khalida Arifin
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 1 No. 2 (2022): JULI-DESEMBER
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jemakbd.v1i2.119

Abstract

Tujuan dari penelitian ini adalah menganalisis dampak dana desa terhadap kemiskinan, kemudian menganalisis dampak dana desa terhadap produk domestik bruto daerah (PDRB) di setiap kabupaten dan menganalisis hubungan peran aktif masyarakat yang erat kaitannya. modal sosial, peningkatan layanan esensial dan kapasitas ekonomi. lokal. Metodologi penelitian ini menggunakan PLS-SEM (partial least square - Structural Equation Modeling). Hasil dari penelitian ini adalah pengaruh variabel dana desa terhadap variabel penanggulangan kemiskinan berpengaruh signifikan dan positif. Nilai tersebut dapat dikatakan bahwa setiap kenaikan dana desa sebesar Rp 100 juta akan mengurangi kemiskinan sebesar 0,000000246 orang. Kemudian hasil pada variabel PDRB pengaruh peningkatan penurunan kemiskinan juga positif dan signifikan. Setiap kenaikan PDRB sebesar Rp 100 miliar akan berdampak pada peningkatan kemiskinan sebesar 0,006041 orang. Berdasarkan hasil yang diperoleh, diketahui nilai R Square sebesar 0,301. Nilai tersebut berarti pengaruh modal sosial (SCGR1, SCIB, SCLKM), peningkatan pelayanan esensial (PD5, PDx9), dan kapasitas ekonomi lokal (EKO1, EKON 56) terhadap upaya pengurangan penduduk miskin (X) untuk mengurangi penduduk miskin (PPM1819)(Y) sebesar 30,1% sedangkan PPDRB 69,9% dipengaruhi oleh variabel lain yang tidak diteliti. Dampak dari penelitian ini adalah untuk memaksimalkan pengentasan kemiskinan harus menggunakan dana desa dengan baik dan peran masyarakat sebagai modal sosial untuk mencapai tujuan angka kemiskinan di pedesaan. Saran peneliti adalah melakukan penelitian lebih lanjut dengan cara analisis sistematis review pemetaan sehingga dapat menggambarkan penelitian sebelumnya secara lengkap.
Pengaruh Pinjaman P2P terhadap Kredit Perbankan Pada kondisi Literasi TIK (Digital) Rendah-Tinggi: Cliff Kohardinata; Riyan Suwhikno; Pian Sopian
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 1 No. 2 (2022): JULI-DESEMBER
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jemakbd.v1i2.130

Abstract

Penelitian ini menguji pengaruh pinjaman peer-to-peer (P2P) terhadap kredit perbankan konvensional pada kondisi literasi teknologi informasi dan komunikasi (TIK) rendah dan tinggi. Penelitian ini menggunakan regresi linear berganda dengan menggunakan data bulanan dari 33 provinsi pada periode Januari-Juli 2022, kecuali provinsi Kalimantan Utara. Hasil pengujian regresi berganda menunjukkan bahwa pinjaman P2P berpengaruh positif signifikan atau merupakan komplementer pada kredit perbankan di Indonesia pada kondisi literasi TIK rendah maupun tinggi. Tingkat koefisien pinjaman P2P lebih besar pada literasi TIK tinggi dibandingkan dengan literasi TIK rendah, hal ini menunjukkan bahwa tingginya literasi TIK mendukung platform P2P untuk dapat berkolaborasi dengan perbankan konvensional dalam menyalurkan kredit kepada masyarakat yang memerlukan pendanaan.
Evaluasi Kesadaran Menyusun Laporan Keuangan Pada Usaha Kecil Dan Menengah Di Kecamatan Curup Kota Tuti Hermelinda; Meriana; Lizvan Mangatur Sitorus
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 1 No. 2 (2022): JULI-DESEMBER
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jemakbd.v1i2.128

Abstract

Masih rendahnya kesadaran pelaku UKM terhadap manfaat dari laporan keuangan. Bila laporan keuangan yang dihasilkan oleh entitas sudah mencerminkan keadaan sebenarnya, maka laporan keuangan tersebut andal dan dapat dijadikan acuan bagi pihak yang berkepentingan, yaitu investor, pemerintah, karyawan bahkan masyarakat. Dengan adanya laporan keuangan, mereka dapat memisahkan data keuangan antara milik pribadi dan perusahaan. Permasalahan dalam penelitian ini adalah bagaimana tingkat kesadaran pelaku Usaha Kecil dan Menengah (UKM) dalam menyusun laporan keuangan. Penelitian ini bertujuan untuk mengetahui seberapa besar tingkat kesadaran pelaku UKM dalam menyusun laporan keuangan. Penelitian ini menggunakan pendekatan kuantitatif yaitu jenis penelitian yang menggunakan beberapa prosedur statistik untuk menghasilkan temuan baru. Khususnya untuk mengevaluasi kesadaran menyusun laporan keuangan pada usaha kecil dan menengah di Kecamatan Curup Kota. Adapun hasil penelitian ini adalah diperoleh skor variabel kesadaran dengan rata-rata 4,588 dan variabel laporan keuangan 4,169. Maka, hal ini menunjukkan bahwa pelaku UKM di Kecamatan Curup Kota telah sadar akan pentingnya informasi dan mencatat transaksi, serta pelaku UKM Kecamatan Curup Kota telah memahami tentang laporan keuangan dan sudah mengerti pentingnya menyusun laporan keuangan. Dari hasil perhitungan rata-rata dari kedua skor tersebut, maka skor tersebut memenuhi kategori skala sangat tinggi.
ANALYSIS OF POVERTY RATE AND UNEMPLOYMENT RATE OF HUMAN DEVELOPMENT INDEX IN METRO CITY Muhamad Irpan Nurhab
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 1 No. 2 (2022): JULI-DESEMBER
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jemakbd.v1i2.135

Abstract

The Human Development Index (IPM) is used to classify whether a country is developed, developing, or underdeveloped and also to measure the effect of economic policies on quality of life. This study aims to determine and analyze the Human Development Index (IPM) by looking at how significant the influence of the Poverty Rate and Unemployment Rate is on the Human Development Index (IPM) in Metro Lampung City in 2017-2021. The method used in this paper is a literature review supported by quantitative descriptive analysis of secondary data. The secondary data used in HDI development data, poverty rate, and the unemployment rate for 2017-2021 Metro City, Lampung Province. These data are sourced from BPS Kota Metro. The data analysis method used is multiple regression analysis using SPSS to determine the effect of the Poverty and Unemployment rates on the Human Development Index. Based on the results of the calculations that have been carried out, it shows that partially the Poverty Level has no effect on the Human Development Index, for example, partially the Unemployment Rate has an effect on the Human Development Index, and simultaneously the Poverty Rate and Unemployment Rate have no effect on the Human Development Index

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