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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 5 Documents
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Search results for , issue "Vol. 1 No. 2 (2022): Juli-Desember" : 5 Documents clear
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.
Comparative Analysis of Cash Receipts Accounting Systems at South Bengkulu's Aldi Cell Counter Aresman, Ronaldi; Anggriani , Ida; Noviantoro , Rinto
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.v1i2.12

Abstract

A trading company is a company whose main activity is selling merchandise directly to consumers. The system for selling merchandise must have a good recording system, namely the company's internal control system can oversee all these activities. The internal control system is a tool to oversee every activity carried out by the company to protect the company's assets. The purpose of this study was to determine the cash receipts accounting system at the South Bengkulu Aldi Cell Counter. The analytical method in this study uses comparative analysis. The results of the study show that cash receipts from cash sales at the Aldi Cell Counter in South Bengkulu, seen from the related functions, are in accordance with the theory put forward by Mulyadi. Where conformity is found in the sales function, cash function and bookkeeping function. Meanwhile, there is a discrepancy in the delivery function, because all purchase transactions are carried out on-site (offline). There is a discrepancy in the accounting records used in cash receipts from cash sales because they only use simple bookkeeping records. In the documents used in cash receipts from cash sales, conformity is found in the documents used and the recap of the cost of goods sold in the form of recording the bookkeeping of goods. Meanwhile, there is a discrepancy in the proof of bank deposit, because the proceeds from the sale of goods were not deposited into the bank, but were used to purchase more goods. The calculations made by Tempe Silvia did not take into account factory overhead costs.

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