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Karona Cahya Susena
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INDONESIA
Journal of Management, Economic, and Accounting
Published by Universitas Dehasen Bengkulu
ISSN : -     EISSN : 29624134     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal of Management, Economic, and Accounting is a peer-reviewed journal. JMEA invites academics and researchers who do original research in the fields of economics, management, and accounting, including but not limited to: Management Science Marketing Financial management Human Resource Management International Business Entrepreneurship Economics Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 224 Documents
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Pengaruh Work From Home (WFH) Dan Lingkungan Kerja Selama Pandemi Covid-19 Terhadap Produktivitas Kerja ASN Di Dinas P3PPKB Provinsi Bengkulu Priharto, Gempo; Indriasari, Nia; Hanila, Siti
Journal of Management, Economic, and Accounting Vol. 1 No. 1 (2022): Januari-Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v1i1.1

Abstract

The purpose of this study was to determine the work from home and work environment during the Covid-19 pandemic on the work productivity of ASN at the P3APPKB Office of Bengkulu Province.The population in this study amounted to 80 ASN with a saturated sampling technique, where all members of the population were sampled. Work From Home (X1) had a positive and significant effect on Productivity during the COVID-19 Pandemic Period ASN Work at the P3APPKB Office of Bengkulu Province. This can be seen from the significant Work From Home (X1) 0.012 < 0.05 and the value of t table = t (a/2 ;nk-1) = t (0.025 ; 77 = 1.994 means the value of tcount is greater than ttable 2.574 > 1.994 then H0 rejected and H1 accepted. Work Environment Variable (X2) had a positive and significant effect on Productivity during the COVID-19 Pandemic Period of ASN Work at the Bengkulu Province P3APPKB Office. 0.124 > 0.05 and value tcount = t (a/2 ;nk-1) = t (0.025; 77 = 1.994 means the value of tcount is greater than ttable 1.555 < 1.994 then H0 is rejected and H1 is accepted. Test F: F table = F (k;nk) =F (2;80-2;78 + 3, 11. it can be seen that the value of Fcount is 4.996 with the value of Ftable is 3.11 so that the value of Fcount and Ftable or 4.996 > 3.11, and a significant level of 0.009 < 0.05 then H0 is rejected and H3 is accepted, it can be concluded that the Work Form Home variable (X1 ) and the Work Environment (X2) simultaneously affect productivity during the COVID-19 Pandemik Period of ASN Work at the P3APPKB Office of Province B engkulu. By using multiple linear regression and the results of the study indicate that there is an effect of the variable Work From Home (X1) and the work environment (X2) partially influencing the work productivity of ASN in the P3APPKB Office of Bengkulu Province. Work From Home (X1) and Work Environment (X2) Simultaneous effect on productivity (Y) is 92%.
Analisis Sistem Informasi Akuntansi Penjualan Yang Ada Di Perum Bulog Divre Bengkulu Sari, Eka; Wagini, Wagini; Hidayah, Nenden Restu
Journal of Management, Economic, and Accounting Vol. 1 No. 1 (2022): Januari-Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v1i1.2

Abstract

the cash sales accounting system is a system carried out by the company by requiring the buyer to pay the price in advance before the goods are handed over by the company to the buyer. cash sales information system includes related functions, documents used, accounting records used, network procedures that make up the system. methods of data collection using field research is to directly review the company by means of observation, interviews and documentation. this type of research uses comparative descriptive, while the analytical method used is a comparative method.the results of the research on cash sales accounting information systems are carried out by comparing cash sales information including related functions, documents used, accounting records used, network procedures that form the system. so from the results of the study it was concluded that the comparison of cash sales accounting information systems when viewed from the purpose of the accounting information system was appropriate/adequate and can be said to be good, this can be seen from the responsibilities of each section that has carried out its duties according to the given authority.
Analisis Harga Pokok Produksi Dengan Menggunakan Metode Variabel Costing Untuk Menentukan Harga Jual Pada Suhar Meubel Bengkulu Yanti, Sri Darma
Journal of Management, Economic, and Accounting Vol. 1 No. 1 (2022): Januari-Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v1i1.3

Abstract

The purpose of this study was to determine how the calculation of the cost of production using the Variable Costing method in determining the selling price of the Suhar Furniture business in Bengkulu. The research was conducted using data for 6 months of production and using interview and documentation data collection methods and using variable costing method analysis methods.The results of the research and discussion of the calculation of the cost of production using the variable costing method in the Suhar furniture business in Bengkulu. In calculating the production costs of this company using the variable costing method, the overall calculation results obtained the selling price per unit of the door frame with the variable costing method of Rp. 473,000 per unit for the month July, August amounted to IDR 508,500, for September it was IDR 397,500, for October it was IDR 484,166, for November it was IDR 520,000, for December it was IDR 501,000, while the overall calculation results obtained the selling price per unit of window frames using the variable costing is Rp. 276,875 per unit for July, for August it is Rp. 274,000, for September it is Rp. 283,928, for October it is Rp. 282,236, for November it is Rp. 292,500, for December it is Rp. 268,269.
Analisis Kualitas Pelayanan Publik Kantor Desa Cirebon Baru Kecamatan Seberang Musi Kabupaten Kepahiang Lestari, Winda; Susanti, Neri; Noviantoro, Rinto
Journal of Management, Economic, and Accounting Vol. 1 No. 1 (2022): Januari-Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v1i1.4

Abstract

Service quality is a dynamic condition associated with products, services, people, processes, and the environment that meet or exceed expectations. Service quality must be done by the company in order to be able to survive and to win the trust of the community. This study aims to analyze the quality of public services at Cirebon Baru Village Office, Seberang Musi Sub-District, Kepahiang Regency. This type of research is descriptive of a quantitative approach that uses the Community Satisfaction Index (CSI) method Number 14 of 2017 with data results in the form of numbers. The data were obtained through interviews with the data collection instrument in the form of a questionnaire with the population or sample of the village community of Cirebon Baru, Seberang Musi Sub-District, Kepahiang Regency with a total sample of 100 respondents. The results showed that the value of the Community Satisfaction Index (CSI) for the services of the office was 3.37 with a conversion rate of 84.25, with the quality criteria “Good (B)'. The results regarding public perceptions of service quality at Cirebon Baru Village Office, Seberang Musi Sub-District, Kepahiang Regency with 9 (nine) research indicators using the community satisfaction index, it was obtained the perception that the services provided were in "Good (B)" criteria.
Startegi Pemasaran Pada Kind Ichi Pie’n Cake Kota Bengkulu Puspita sari, Indah; Afriani, Sulisti; Yanti, Rina Trisna
Journal of Management, Economic, and Accounting Vol. 1 No. 1 (2022): Januari-Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v1i1.5

Abstract

The purpose of this study was to determine the marketing strategy carried out by Kind Ichi Pie'n Cake in Bengkulu City. This study uses the method of analysis of Internal Factor Evaluation (IFE) and External Factor Evaluation by selecting consumers who come as respondents.Based on the results of the calculation of external internal factors, the total score for the internal strategy factor is 2.76 and the total external score is 2.44. From the results of this study, Bengkulu City's Kind Ichi Pie'n Cake is located in cell 4 using a strategy stability . This strategy shows that the company is in a stable condition, where the company focuses on existing business units by improving weaknesses and building company advantages
Community Satisfaction Index Analysis At The Services Of The Ulu Manna Camat Office South Bengkulu District Marleni, Lena
Journal of Management, Economic, and Accounting Vol. 1 No. 1 (2022): Januari-Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v1i1.6

Abstract

Bengkulu Selatan provides services for free at no charge. The lowest satisfaction value is 2.30, namely facilities and infrastructure with poor assessment criteria. This illustrates that adequate facilities are not yet available, such as a manual queuing system and insufficient chairs in the waiting room, so people have to stand waiting in line.Keywords: Community Satisfaction Index, Service Public services are often needed in the form of public goods and public services. Examples of services in the form of public goods include roads, clean water, electricity and so on, while examples of services in the form of public services include administrative, health, education and transportation services. Public services are provided to the community. The purpose of this study was to analyze the Community Satisfaction Index in the Services of the Ulu Manna Sub-district Office, South Bengkulu Regency.This research is categorized as descriptive quantitative research. Sampling was done by accidental sampling technique. Collecting data using a questionnaire and the analytical method used is by measuring the value of the Community Satisfaction Index (IKM) based on the Regulation of the Minister of Administrative Reform and Bureaucratic Reform of the Republic of Indonesia Number 14 of 2017 concerning Guidelines for Compiling a Community Satisfaction Survey for Public Service Providers which is calculated using the value weighted average of each service element.The value of the Community Satisfaction Index (IKM) for the quality of public services at the Ulu Manna Sub-district Office, South Bengkulu Regency is 74.75 with service quality C and the assessment of service unit performance is "Poor Good" because it is in the interval value of 65.00 - 76.60. This shows that people who receive services from the Ulu Manna Sub-district Office, South Bengkulu Regency, consider the services provided by the Ulu Manna Sub-district Office, South Bengkulu Regency to be less satisfied with the community. The element of cost/tariff gets the highest rating with an average value of 3.49 with good assessment criteria. This illustrates that the community evaluates the Ulu Manna District Office for Public
Profit Plan Analysis In Steam Alvaro Car Wash Business Bengkulu City Apriyadi, Apriyadi; Yulianti, Oni; Irwanto , Tito
Journal of Management, Economic, and Accounting Vol. 1 No. 2 (2022): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v1i2.7

Abstract

The purpose of this study was to determine the profit planning analysis on the Steam Alvaro Car Wash Business in Bengkulu City. The analytical method used is Break Even Point analysis. The results of the research show that the break even point in 2021 was reached by washing 2,083 cars or IDR 104,747,664. The profit contribution rate is IDR 564,629,371, - or 5,566 cars with a contribution ratio of 53.8%. The level of security or the margin of safety is 63.07%. The company's profit rate reached 33.93%. Based on the 2021 break even point, a profit plan can be prepared for 2022. If the Steam Alvaro Car Wash Business in Bengkulu City plans a profit increase of 10% from 2021, which is Rp. 103,048,000, - then the washing level that must be achieved is Rp. 297,360. 749, - or 5,914 cars.
Analysis Of The Application Of The Accounting Cycle In The Kalamansi Orange Business, MSMEs Sahabat Kita In The Village Of Pondok Kubang Ayu Lestari, Desmita
Journal of Management, Economic, and Accounting Vol. 1 No. 2 (2022): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v1i2.8

Abstract

The purpose of this study was to determine the extent to which the application of accounting carried out by UMKM Sahabat Kita in Pondok Kubang Village in implementing the accounting cycle, the study was conducted using a qualitative approach. The place of this research is one of the Kalamansi Orange business UMKM. Data collection is done by observation, interviews and dokumentation. The researcher conducts a survey then observes, searches and cellects data. The resoult of the study indicate that the Kalamansi Orange Business UMKM Sahabat Kita has not implemented an accounting cycle that is in accordance with the accounting cycle according to Pura, there are only a few items that are appropriate, such as the General Ledger, Profit and Loss Statement, Statement of Changes in Equity, Statement of Financial Position and Inverting Journal.
The Influence of Hard Skills and Soft Skills on the Performance of Bengkulu City Education Office Employees Pratama, Meylan; Nasution, Suswati; Nurzam, Nurzam
Journal of Management, Economic, and Accounting Vol. 1 No. 2 (2022): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v1i2.9

Abstract

The purpose of this study is to determine the effect of hard skills and soft skills on employee performance at Education Department of Bengkulu City. This research is a quantitative research. The method used in this study is a questionnaire method, with a sample of 102 employees who have become ASN employees at Education Department of Bengkulu City. The results show that multiple linear regression Y = 19.309 + 0.295 (X1) + 0.360 (X2) + 1.053, meaning that the hard skills (X1) and soft skills (X2) variables have a positive or unidirectional relationship to employee performance (Y) at Education Department of Bengkulu City. The results of the t-test that the hard skill variable (X1) shows t count 3.779>t table 1.984 and a significance of 0.000<0.05, then the results of the hypothesis Ha are accepted and Ho is rejected, meaning that hard skills (X1) have a positive and significant effect on employee performance (Y) at Education Department of Bengkulu City, then the results of the soft skills variable t test (X2) showed t count value of 8.231>t table 1.984 and a significance of 0.000 <0.05, then the results of the hypothesis Ha were accepted and Ho was rejected, meaning that soft skills (X2) had a positive effect and significantly to the performance of employees (Y) at Education Department of Bengkulu City. The result of the F count test is greater than F table, which is 33,939>2,46, it is concluded that the hypothesis is accepted, meaning that there is a simultaneous influence between hard skills (X1) and soft skills (X2) on employee performance (Y) at Education Department of Bengkulu City. This can be seen at a significance level of 0.000<0.05.
An Analysis Of Determination Of The Cost Of Production In Tempe Silvia Business In Semarang Urban Village Of Bengkulu City Ramadani, Viona; Afriani , Sulisti; Fitriano , Yun
Journal of Management, Economic, and Accounting Vol. 1 No. 2 (2022): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v1i2.10

Abstract

The problem that occurs in Tempe Silvia Business is that it is still wrong in calculating the cost of production because it does not take into account factory overhead costs such as water costs, electricity costs and telephone costs in calculating the cost of production. This study aims to find out how to calculate or determine the cost of production of tempe silvia in Semarang Urban Village of Bengkulu city. The method used is descriptive quantitative using the full costing method for calculating the cost of production and determining the selling price using the full cost pricing method. The results of this study indicate that the calculation of the cost of production carried out according to the tempe silvia business in 2018 was IDR 4,178, in 2019 it was IDR 4,189, in 2020 it was IDR 4,176, and in 2021 it was IDR 4,184, so that the profit earned in 2018 of Rp. 822 per pcs, in 2019 it was IDR 811 per pcs, in 2020 it was IDR 824 per pcs, and in 2021 it was IDR 816 per pcs, with an average profit of IDR 818.25. While the calculation of the cost of production uses the full costing method in 2018 it is Rp. 4,326, in 2019 it is Rp. 4,339, in 2020 it is Rp. 4,324, and in 2021 it is Rp. 4,333, so the profit earned in 2018 is Rp. 674 per pcs, in 2019 it was IDR 661 per pcs, in 2020 it was IDR 676 per pcs, and in 2021 it was IDR 667 per pcs, with an average profit of IDR 669.5. With a profit from determining the selling price of 15%. There is a difference between the calculation of the cost of production carried out by the tempe silvia business and the calculation of the cost of production using the full costing method in 2018 the difference is IDR 148, in 2019 the difference is IDR 150, in 2020 the difference is IDR 148, in 2021 the difference is IDR Rp. 149, the difference in this calculation is due to the calculations made by Tempe Silvia not taking into account factory overhead costs.

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