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Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi
Published by Universitas Dehasen Bengkulu
ISSN : -     EISSN : 30627257     DOI : https://doi.org/10.37676/jemba
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi is a peer-reviewed journal. Ekombis invites academics and researchers who do original research in the fields of economics, management, Business 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 12 Documents
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Search results for , issue "Vol. 2 No. 2 (2025): Desember" : 12 Documents clear
The Influence Of Tax Understanding And Tax Awareness On Taxpayer Compliance In Paying Land And Building Tax (PBB) In Muara Payang Village, Seginim District, South Bengkulu Regency Putri, Tiara Renita; Susena, Karona Cahya; Subhi, Ramadan
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jemba.v2i2.997

Abstract

The background of this research is the low level of taxpayer compliance in Muara Payang Village in fulfilling their obligation to pay Land and Building Tax (PBB). The purpose of this study is to examine whether tax understanding and tax awareness have an influence on taxpayer compliance in paying Land and Building Tax (PBB) in Muara Payang Village, Seginim District, South Bengkulu Regency. This type of research is quantitative. The data collection method in this study was carried out by distributing questionnaires through Google Form. The sampling technique used was the Slovin formula, resulting in a sample of 150 taxpayers in Muara Payang Village, Seginim District, South Bengkulu Regency. The data were then processed using SPSS version 26. The results of the study show that Tax Understanding has a positive and significant effect on Taxpayer Compliance, as evidenced by a t-value of 8.613 > t-table 1.976 and a significance value of 0.000 < 0.05. Therefore, H₀ is rejected and Hₐ is accepted, meaning H₁ is accepted. Tax Awareness also has a positive and significant effect on Taxpayer Compliance, with a t-value of 3.141 > t-table 1.976 and a significance value of 0.002 < 0.05. Therefore, H₀ is rejected and Hₐ is accepted, meaning H₂ is accepted. Tax Understanding and Tax Awareness simultaneously have a significant effect on Taxpayer Compliance, as indicated by the F-test result where the F-value is 54.925, greater than the F-table value of 3.06, and the significance value is 0.000 < 0.05.
Analysis Of Production Cost For Determining The Selling Price Of Broiler Chickens At Cv Kurnia Agung Babatan Anisa, Rici; Afriani, Sulisti; Hidayah, Nenden Restu
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jemba.v2i2.1007

Abstract

This study aims to analyze the calculation of production cost as a basis for determining the selling price of broiler chickens at CV Kurnia Agung Babatan. The research was conducted using a descriptive quantitative method with a case study approach. Data were collected through observation, interviews, and documentation. The production cost was calculated using the Full Costing method, while the selling price was determined using the Cost Plus Pricing method with a profit margin of 25 percent. The results show that the total production cost incurred during the July–August 2025 period amounted to Rp403,025,155, with an average production cost of Rp22,722 per chicken. Based on the Cost Plus Pricing method, the ideal selling price should be Rp28,402 per chicken, but the actual selling price applied is Rp20,000 per chicken. This indicates that the company has not fully considered all production cost components in determining the selling price.
The Effect Of Investment Knowledge And Investment Risk On Investment Interest In The Capital Market Among The Community Of Bengkulu Selatan Regency Fadila, Ayu; Soleh , Ahmad; Harwini, Dewi
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jemba.v2i2.1012

Abstract

Investment is a way to boost the economy and welfare of a nation's people, including Indonesia. Someone who has invested means that they have prepared for their future and are ready to face emergencies.This research employs an explanatory research design with a quantitative approach. The population of this study consists of 370 households in Manna City, with a total sample of 78 respondents determined using the Slovin formula and the accidental sampling technique. Data were collected through observation, questionnaires, and literature study. The research instruments were tested using validity and reliability tests to ensure accuracy and consistency. Data analysis was carried out using SPSS version 25, including classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation tests), multiple linear regression analysis, t-test (partial), F-test (simultaneous), and the coefficient of determination (R²). The results indicate that: (1) Investment knowledge (X₁) has a positive and significant effect on investment interest among the community of Bengkulu Selatan Regency, with a t-count value of 3.719 > t-table value of 1.665 and a significance value of 0.000 < 0.05. (2) Investment risk (X₂) also has a positive and significant effect on investment interest, with a t-count value of 8.116 > t-table value of 1.665 and a significance value of 0.000 < 0.05. (3) Simultaneously, both independent variables have a significant effect on the dependent variable, with an F-count value of 331.108 > F-table value of 3.12 and a significance value of < 0.05. The coefficient of determination (R²) is 0.896, which means that investment knowledge and investment risk together contribute 89.6% to investment interest among the community.
The Effect Of Financial Literacy And Government Support On The Sustainability Of Msmes In Bengkulu City Yolanda, Dwi; Made E.G., Ida Ayu; Harwini, Dewi
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jemba.v2i2.1015

Abstract

This study aims to determine the influence of financial literacy and government support on the sustainability of MSMEs in Bengkulu City. The research method used is a quantitative approach with an associative type of research. Data were collected through questionnaires distributed to MSME actors in Bengkulu City. The sampling technique used was purposive sampling, while the data were analyzed using simple linear regression analysis with the help of SPSS software to examine the effect of the financial literacy variable (X) on MSME financial management (Y). Based on the results of the research and data analysis conducted, it can be concluded that financial literacy and government support influence the sustainability of MSMEs in the Bengkulu City community. Partially, financial literacy (X1) has a significant effect on MSME sustainability, while government support (X2) does not have a significant effect. Simultaneously, both variables have a significant influence on MSME sustainability with a contribution of 65%. The regression equation obtained is Y = 20.447 + 0.386X1 + 0.190X2, indicating that an increase in financial literacy and government support tends to enhance the sustainability of MSMEs in Bengkulu City.
The Influence Of Digital Mindset, Technology Readiness, And Process Innovation On The Competitiveness Of Umkm In Bengkulu City Agresti, Agresti; Soleh, Ahmad; Yustanti, Nirta Vera
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jemba.v2i2.1035

Abstract

The purpose of this study is to determine the collective influence of digital mindset, technology readiness, and process innovation on the competitiveness of UMKM in Bengkulu City. This research method uses quantitative descriptive research. This study was conducted at MSMEs on Jalan Anggut, Bengkulu City. The sample size was 50 individuals, using purposive sampling. The data collection technique was a questionnaire. The data analysis technique used was quantitative descriptive research. The results of the study show that digital mindset influences the competitiveness of UMKM in Bengkulu City with a calculated t value of 2.716> t table 1.67866 and sig a = 0.009 <0,05, Technological readiness influences the competitiveness of UMKM in Bengkulu City with a calculated t value of 3.459> t table 1.67866 and sig a = 0.001 <0,05, Process innovation influences the competitiveness of UMKM in Bengkulu City with a calculated t value of 3.883> t table 1.67866 and sig a = 0.000 <0,05, Digital midset, technological readiness and process innovation simultaneously have a significant effect on the competitiveness of UMKM in Bengkulu City with a coefficient of determination (R2) of 75.1% and an Fcount value of 46.340> F table 2.81 with a significance value of 0.000 < 0,05.
Analysis Of Drug Inventory Accounting Based On Psap No. 5 At Tungkal 1 Public Health Center, Pino Raya District Sagita, Nabila Dayana; Hidayah, Nenden Restu; Astuty, Kamelia
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jemba.v2i2.1036

Abstract

This study aims to analyze the implementation of drug inventory accounting based on PSAP No. 5 at Tungkal 1 Public Health Center, Pino Raya District. The research employed a descriptive qualitative method with data collected through observation, interviews, and documentation. The data were analyzed by comparing the accounting practices at the health center with the provisions of PSAP No. 5 regarding recognition, measurement, presentation, and disclosure of inventories. The results show that the implementation of drug inventory accounting at Tungkal 1 Health Center is partially in accordance with PSAP No. 5. The recognition process has been properly carried out when the drugs are received, but the measurement, presentation, and disclosure are not yet in accordance with the standard due to manual recording and the absence of value data. It is suggested that the health center adopt a computer-based accounting system to improve the accuracy and accountability of inventory management.
Analysis Of Raw Material Inventory Control For Production At Pentol Bakso Bapak Rizki Business In Panorama Market Bengkulu City Fadila, Mawar; Herlin, Herlin; Harwini, Dewi
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jemba.v2i2.1039

Abstract

This research was conducted with the primary objective of analyzing and evaluating the existing raw material inventory control policy at Pentol Bakso Bapak Rizki Business, and subsequently formulating an optimal inventory policy to minimize total costs. The study employed a descriptive quantitative approach through a case study methodology. Data concerning ordering costs, carrying costs, and annual raw material usage were collected via interviews and documentation, then quantitatively analyzed by applying the Economic Order Quantity (EOQ), Safety Stock (SS), and Re Order Point (ROP) methods to measure the efficiency of the current policy against the recommended optimal policy. The analysis results indicate that the inventory policy currently implemented by the business, with an ordering frequency of 48 times per year, incurs a total annual inventory cost of Rp 26,140,042. Based on the EOQ calculation, the optimal order quantity is determined to be 147 kg per order, with a significantly reduced recommended ordering frequency of 6 times per year. The adoption of this method successfully lowers the total inventory cost to Rp 25,233,452, yielding a potential cost saving of Rp 906,590 annually. Furthermore, the calculated Safety Stock of 6 kg and a Re Order Point at the 9 kg level provide robust guidelines for the business to ensure uninterrupted production flow and minimize the risk of raw material shortages.
Financial Ratio Analysis At PT. Rico Putra Selatan Bengkulu City Meliani, Nita; Effendi, Bahman; Yanti, Rina Trisna
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jemba.v2i2.1040

Abstract

This research aims to analyze the financial performance of PT. Rico Putra Selatan in Bengkulu City using profitability and liquidity ratios. The method used is a descriptive quantitative approach with secondary data sourced from the company's financial statements for the 2022-2023 period. The profitability ratios calculated include Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). Meanwhile, the liquidity ratios include Current Ratio (CR), Quick Ratio (QR), and Cash Ratio (CaR). The results show a contrasting performance:Profitability is excellent, with average values for GPM at 23.07%, NPM at 3.66%, ROA at 29.25%, and ROE at 32.4%. Most of these figures meet or approach the "Very Good" industry standard.Conversely, liquidity is poor, with average values for CR at 26.65%, QR at 3.23%, and CaR at 3.98%, all of which are far below the 125% minimum standard.This indicates a strong ability to generate profit but a significant limitation in meeting short-term obligations. In conclusion, while PT. Rico Putra Selatan exhibits strong profitability, its liquidity position requires strategic management attention to ensure financial stability and mitigate short-term solvency risks.
The Influence Of Entrepreneurial Ability And Knowledge On The Success Of Micro, Small And Medium Enterprises (Msmes) In Bengkulu City Dona, Hesti Pestiko; Soleh , Ahmad; Nasution , Suswati
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jemba.v2i2.1046

Abstract

Entrepreneurship plays an important role in improving economic independence through the development of Micro, Small, and Medium Enterprises (MSMEs). The success of MSMEs in Bengkulu City is strongly influenced by the entrepreneurial capability and entrepreneurial knowledge of business actors. The ability to manage, innovate, and make appropriate decisions, supported by knowledge of business strategies and opportunities, are key factors in enhancing competitiveness and business success. The purpose of this study is to identify and analyze the influence of entrepreneurial capability and entrepreneurial knowledge on the success of Micro, Small, and Medium Enterprises (MSMEs), both partially and simultaneously. The research method used is a quantitative approach with a descriptive design. The research sample consisted of 100 respondents selected using a purposive sampling technique. Data analysis was conducted through validity tests, reliability tests, multiple Entrepreneurship plays an important role in improving economic independence through the development of Micro, Small, and Medium Enterprises (MSMEs). The success of MSMEs in Bengkulu City is strongly influenced by the entrepreneurial capability and entrepreneurial knowledge of business actors. The ability to manage, innovate, and make appropriate decisions, supported by knowledge of business strategies and opportunities, are key factors in enhancing competitiveness and business success. The purpose of this study is to identify and analyze the influence of entrepreneurial capability and entrepreneurial knowledge on the success of Micro, Small, and Medium Enterprises (MSMEs), both partially and simultaneously. The research method used is a quantitative approach with a descriptive design. The research sample consisted of 100 respondents selected using a purposive sampling technique. Data analysis was conducted through validity tests, reliability tests, multiple
Risk Management as a Determinant of Stock Trading Behavior Halimah, Siti Nur; Alkarim, M.Ghazy; Amelia, Ayu; Afrianty, Nonie
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jemba.v2i2.1047

Abstract

The stock market, or capital market, serves as one of the instruments through which a country can enhance its economic performance. In addition to supporting companies and institutions in securing financing, the capital market also functions as an investment platform for the public. However, since President Prabowo Subianto stated that stock trading for ordinary people is equivalent to gambling, the capital market has come under significant public scrutiny. This study aims to examine the influence of risk management on the stock-trading behavior of fifth-semester students in the Sharia Economics Study Program at the State Islamic University of Fatmawati Sukarno Bengkulu. The research employs a descriptive qualitative approach using purposive sampling and involves 25 respondents. Data were collected through in-depth interviews and analyzed using the stages of data reduction, data presentation, and conclusion drawing. The findings indicate that the application of risk management has a positive effect on students’ stock-trading behavior. Most respondents have implemented strategies such as cut-loss mechanisms and portfolio diversification, and they are able to manage their emotions when facing market fluctuations. However, a small number of students have not applied these practices optimally due to limited experience and financial literacy.

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