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Contact Name
Karona Cahya Susena
Contact Email
jurnaldehasen@unived.ac.id
Phone
+6281374350305
Journal Mail Official
jurnaldehasen@unived.ac.id
Editorial Address
Jl. Meranti Raya No 32, Sawah Lebar Kota Bengkulu, Indonesia
Location
Kota bengkulu,
Bengkulu
INDONESIA
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi
ISSN : -     EISSN : 30627257     DOI : https://doi.org/10.37676/jemba
Core Subject : Economy, Science,
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
Articles 50 Documents
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.
Internal Control System Of Merchant Inventory At Alfamart Basuki Rahmat Bengkulu Riani, Gusti; Susanti, Neri; 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.v2i2.1051

Abstract

This study aims to find out: The Implementation of Internal Control applied by the company to Alfamart Stores. The Role of Internal Control on the Inventory of Merchandise in Alfamart Stores. The research method used is a comparative method with a descriptive approach. This research was conducted using interview and documentation techniques with parties involved in the Control of Alfamart Basuki Rahmat Bengkulu Merchandise Inventory. The results of the study show that the internal control system of merchandise inventory at Alfamart Basuki Rahmat Bengkulu is compatible with Mulyadi's theory (2018:488). In the organizational element, there is a schedule and committee involved in Stock Taking. The authorization system and recording procedures have been appropriate, where the monthly Stock Taking report is signed by the store head and the daily Stock Taking is signed by the shift holding employee, the recording after the results of the monthly and daily (partial) Stock Taking reports is calculated based on an invoice that contains the type of goods, the price of the goods and the quantity of goods. Sound practices, there is conformity in the implementation of the internal control system of merchandise inventory, where the invoice has been given a printed serial number and issued by WareHouse Alfamart, the implementation of Stock Taking is carried out 2 times (monthly and daily) using the PDA system.
Pengaruh Pelatihan, Pembagian Tugas, Keterampilan Kerja Dan Pengembangan Karier Terhadap Prestasi Kerja Pegawai Satuan Polisi Pamong Praja Kabupaten Empat Lawang Hurliansyah, Hurliansyah; Alista, Nisma Aprini; Alista, Delvina Yulanda
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.v2i2.1111

Abstract

The purpose of this study was to determine and analyze the effect of training, task allocation, work skills, and career development, individually and collectively, on the work performance of employees at the Empat Lawang Regency Civil Service Police Unit. The research method used in this study was quantitative, using a questionnaire distributed to respondents. Data quality was tested using validity, reliability, and normality tests. The analysis used descriptive and inferential analyses using statistical calculations using multiple regression formulas, partial and simultaneous tests, and the coefficient of determination. The results showed that training significantly influenced the work performance of employees at the Empat Lawang Regency Civil Service Police Unit. Task allocation significantly influenced the work performance of employees at the Empat Lawang Regency Civil Service Police Unit. Work skills significantly influenced the work performance of employees at the Empat Lawang Regency Civil Service Police Unit. Career development significantly influenced the work performance of employees at the Empat Lawang Regency Civil Service Police Unit. Training, task allocation, work skills, and career development significantly influenced the work performance of employees at the Empat Lawang Regency Civil Service Police Unit.
Analysis Of The Inventory Recording And Valuation Methods Of Merchandise Inventory At Jee Olshop Store, Seluma Regency Siti Munawaroh; Wagini Wagini; Iswidana Utama Putra; Dennis Rydarto Tambunan
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 3 No. 1 (2026): Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jemba.v3i1.1083

Abstract

This study aims to determine the conformity of the inventory recording and valuation methods with the theory of Mulyadi (2016). The research method used is descriptive comparative through interviews, observation, and documentation. The results show that the inventory system at Toko Jee Olshop is not in accordance with the standards because it does not properly use the perpetual system, inventory cards, and the FIFO method; in addition, there is no separation in the recording of purchases, returns, and warehouse withdrawals, resulting in inaccurate stock data and profit reporting. Therefore, it is recommended to implement a computer-based recording system and inventory cards to improve the effectiveness and reliability of financial reporting.
Digital Transformation as a Strategy for Entrepreneurial Resilience in the Era of a Sustainable Economy: A Case Study of MSMEs in Putri Hijau Sub-district, North Bengkulu Regency Diki Heryanto; Ahmad Soleh; Karona Cahya Susena
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 3 No. 1 (2026): Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jemba.v3i1.1157

Abstract

Digital transformation has become a key factor in strengthening entrepreneurial resilience amid the increasingly complex dynamics of the global economy. This study aims to analyze the role of digital transformation as a strategic approach to building entrepreneurial resilience toward a sustainable economy, focusing on UMKM in Putri Hijau Subdistrict, North Bengkulu Regency. Using a descriptive-qualitative approach and literature review, the research highlights how business process digitalization, financial technology adoption, and data-driven innovation enhance efficiency, adaptability, and competitiveness among entrepreneurs. The findings indicate that adopting digital technologies not only drives business growth but also reinforces entrepreneurs’ capacity to navigate economic uncertainty and global crises. Therefore, digital transformation can be considered a fundamental strategy for creating a resilient, inclusive, and sustainable entrepreneurial ecosystem at the local level.
Strategies Of Bengkulu’s Culinary Msmes In Turning Creativity Into Business Success Nurnaini Nurnaini; Sirwan Mayudi; Karona Cahya Susena; Kresnawati Kresnawati
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 3 No. 1 (2026): Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jemba.v3i1.1159

Abstract

The Micro, Small, and Medium Enterprises (MSMEs) sector plays a strategic role in Indonesia’s national economic development, particularly in employment creation and improving community welfare. In Bengkulu Province, the culinary sector has become one of the fastest-growing subsectors within the creative economy. This study aims to analyze how culinary MSME entrepreneurs in Bengkulu transform creativity into business success, as well as to identify supporting and inhibiting factors. This research employs a qualitative descriptive approach, utilizing in-depth interviews, field observations, and document analysis involving 10 culinary MSME owners, Data wer analyzed using the Miles and Huberman interactive model, which includes data reduction, data display, and conclusion drawing. The results show that the creativity of Bengkulu’s culinary MSME actors is reflected in product innovation, packaging, and digital marketing strategies. The use of digital technologies, particularly social media and online marketplaces, has significantly expanded their market reach and increased sales. Key success factors include creativity, continuous innovation, market adaptability, and government support, while major challenges involve limited capital, managerial skills, and production infrastructure. The study concludes that creativity, when systematically managed and supported by a conducive business ecosystem, can significantly enhance the success of culinary MSMEs in Bengkulu. The findings are expected to serve as a reference for developing sustainable, locally based creative economy strategies.
Strategy Sustainable Innovation in the Development of Oyster Mushroom Cultivation to Enhance the Financial Resilience and Competitiveness of MSMEs Yundari Monica Putri; Nevi Fitriani; Ahmad Soleh; Karona Cahya Susena
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 3 No. 1 (2026): Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jemba.v3i1.1160

Abstract

This study compares sustainable innovation strategies, financial resilience, and competitiveness of two oyster mushroom farming businesses in Bengkulu, namely Dua Bersaudara and Meranti 4. A qualitative method with a comparative study approach was conducted through interviews and field observations. Results show Dua Bersaudara excels in modern production technology, while Meranti 4 is stronger in product diversification and digital marketing. Both businesses have structured financial management supporting financial resilience. The combination of technical innovation and digital marketing strengthens the competitiveness of oyster mushroom SMEs in Bengkulu.
Financial Performance Of Bumdes Maju Bersama, Durian Sebatang Village, South Bengkulu Regency Cindy Ramadani; Kresnawati Kresnawati; Iswidana Utama Putra
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 3 No. 1 (2026): Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jemba.v3i1.1447

Abstract

The purpose of this study is to determine the financial performance of BUMDes Maju Bersama in Durian Sebatang Village, South Bengkulu Regency, during the 2022–2024 period. This research uses an explanatory research method. The results of the study show that the Liquidity Ratio (Current Ratio): BUMDes Durian Sebatang Village shows that the company's liquidity condition has increased from 1.33 in the year of 1999 with poor criteria, in 2023 to 1.53 quite good, in 2024 to 1.62 with fairly good criteria. Activity Ratio: Total Assets Turnover shows an increase in the efficiency of asset use in 2022 by 3.04% with good criteria, in 2023 by 6.76% with very good criteria and in 2024 by 12.7 with very good criteria. Solvency Ratio: Debt to Equity Ratio (DER) of BUMDes is 0% during 2022-2024, indicating that BUMDes is fully funded by equity and does not rely on debt, Profitability Ratio: Net Profit Margin (NPM) shows the calculation results for 2022 of 3.4% with less criteria, in 2023 of 6.8% with sufficient criteria, and in 2024 of 1.3% with very less criteria. Return on Equity (ROE): shows the standard results of Return On Equity (ROE) calculations from 2022-2024, the calculation results for 2022 of 3.4% with very less criteria, in 2023 of 7.13% with less criteria, and in 2024 of 7.5% with less criteria. Return on Assets (ROA) shows the standard results of the Return on Assets (ROA) calculation from 2022 to 2024. The calculation results for 2022 were 3%, which is considered inadequate, in 2023 it was 6%, which is considered adequate, and in 2024 it was 1%, which is considered very inadequate.
The Influence of Work Discipline, Leadership, Organisational Commitment and Accountability on the Work Performance of Traffic Police Personnel at the Pagar Alam Police Station Rino Setiyadi; Nisma Aprini; Darmin Darmin
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 3 No. 1 (2026): Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jemba.v3i1.1649

Abstract

This study aims to analyze and explain the influence of Work Discipline, Leadership, Organizational Commitment, and Accountability on the Work Performance of Satlantas (Traffic Unit) personnel at the Pagar Alam Resort Police. The background of this research is driven by the importance of professionalism and optimal performance of police officers in carrying out their functions of service, protection, and law enforcement in the field of traffic.The research method used is a quantitative approach. Data collection was carried out by distributing questionnaires with a Likert scale to 48 respondents (all personnel of Satlantas Polres Pagar Alam). Data analysis involved validity testing using the Pearson Product Moment formula, reliability testing, and classical assumption tests. Statistical analysis was performed using multiple linear regression to test the influences both partially and simultaneously.The results of the study indicate that: (1) Work Discipline has a positive and significant effect on work performance; (2) Leadership plays a crucial role in directing motivation and achieving personnel work targets; (3) High Organizational Commitment contributes linearly to loyalty and productivity; (4) Accountability, as a form of task responsibility, strengthens work performance achievements. Simultaneously, these four independent variables significantly influence the Work Performance of Satlantas Polres Pagar Alam personnel. These findings imply that improvements in work performance can be achieved through strengthening discipline, effective leadership patterns, and integrity in public accountability.