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Heskyel Pranata Tarigan
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INDONESIA
Journal of Accounting and Management (JAM)
Published by Universitas Dehasen Bengkulu
ISSN : -     EISSN : 3048345X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting Management Science Marketing Financial management Human Resource Management International Business Entrepreneurship
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol. 2 No. 2 (2025): December" : 6 Documents clear
The Influence Of Brand Image And Product Quality On Customer Loyalty At Bintang Motor Manna, South Bengkulu Regency Tanama, Roki; Hanila , Siti; Abi, Yudi Irawan
Journal of Accounting and Management Vol. 2 No. 2 (2025): December
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jam.v2i2.948

Abstract

In the current increasingly tight business competition conditions, companies need to utilize their resources optimally, including trying to create or engineer things that can influence consumer perceptions, for example through the brand image of their products. The purpose of this study is to prove that brand image and product quality have an effect on customer loyalty at Bintang Motor Manna Bengkulu Selatan. The analysis method in this study uses Validity Test, Reliability Test, Multiple Linear Regression Analysis, Determination Coefficient, and hypothesis testing using t-test and f-test with the number of samples studied 50 customers at the Bintang Motor Manna Store. From the calculation results using SPSS 24, we can see that brand image and product quality have a significant effect on customer loyalty. In this case, the significance value of variable X <0.05 is 0.001.  The results of the multiple linear regression analysis are the equation Y = 10.453 + 0.393 X1 + 0.376 X2, this illustrates a positive regression direction, meaning that the brand image variable (X1) and product quality (X2) have a positive influence on customer loyalty (Y) at the Bintang Motor Manna Shop, South Bengkulu. From the calculation results using SPSS, the determination coefficient value of R square can be seen as 0.654. ​​This means that the value of Brand Image (X1) and the value of Product Quality (X2) have an effect on Customer Loyalty (Y) of 65.4% while the remaining 34.6% is influenced by other variables not examined in the study.  
Analysis Of The Preparation Of Sak-Emkm Financial Statements At The Jaya Mart Small And Medium Enterprise In The Village Of Gading Jaya, Mukomuko Regency Devaliya, Devaliya; Kresnawati , Kresnawati; Astuty , Kamelia
Journal of Accounting and Management Vol. 2 No. 2 (2025): December
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jam.v2i2.1017

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are an essential sector in Indonesia’s economy, playing a major role in economic growth and employment. However, most MSME owners still face challenges in preparing financial statements in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM). One such enterprise is Toko Jaya Mart, located in Gading Jaya Village, Mukomuko Regency, which still records transactions manually and in an unstructured manner. This study aims to analyze the process of preparing financial statements at Toko Jaya Mart and assess their compliance with SAK-EMKM. The research method used is descriptive qualitative, with data collected through observation, interviews, and documentation. The results show that before implementing SAK-EMKM, Toko Jaya Mart had not yet separated assets, liabilities, income, and operating expenses. After adjustments were made, the financial statements were prepared in accordance with SAK-EMKM, including the Statement of Financial Position, Income Statement, and Notes to the Financial Statements. Nevertheless, there are still shortcomings, particularly in preparing the notes to the financial statements and in the owner’s understanding of accounting. Overall, the implementation of SAK-EMKM has improved the regularity and transparency of the business’s financial reporting.
The Influence Of Financial Knowledge, Financial Attitudes, And Peer Influence On The Consumptive Behaviour Of Generation Z In Bengkulu City Anggraini, Adinda Dewi; Anggriani , Ida; Kurniawan, Kimas
Journal of Accounting and Management Vol. 2 No. 2 (2025): December
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jam.v2i2.1021

Abstract

This study aims to examine the influence of financial knowledge, financial attitude, and peer influence on consumptive behavior among Generation Z in Bengkulu City. This research employs a quantitative approach using primary data collected through questionnaires distributed to 180 Generation Z respondents in Bengkulu City. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 26.The results show that partially, financial knowledge (X₁) has a negative and significant effect on consumptive behavior, financial attitude (X₂) has a positive and significant effect on consumptive behavior, and peer influence (X₃) has a positive and significant effect on the consumptive behavior of Generation Z in Bengkulu City. Simultaneously, these three variables have a significant effect on consumptive behavior. The coefficient of determination (R²) value of 0.390 indicates that 39% of the variation in consumptive behavior can be explained by financial knowledge, financial attitude, and peer influence, while the remaining 61% is influenced by other factors not examined in this study. The regression equation obtained is: Y = 13.212 – 0.207X₁ + 0.195X₂ + 0.492X₃ + 2,309. These findings indicate that higher levels of financial knowledge tend to decrease consumptive behavior, while more positive financial attitudes and stronger peer influence tend to increase the consumptive behavior of Generation Z in Bengkulu City.
Analysis of Internal Control of Raw Material Supplies at Ibu Elta's Bakery Using the FIFO Method in Bandung Ayu Village, Pino Raya Subdistrict, South Bengkulu Regency Ulva, Marya; Kresnawati , Kresnawati; Harwini , Dewi
Journal of Accounting and Management Vol. 2 No. 2 (2025): December
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jam.v2i2.1022

Abstract

This research aims to analyze the internal control of raw material inventory at Usaha Roti Ibu Elta by applying the FIFO (First In, First Out) method. Internal control plays a crucial role in ensuring the availability of raw materials in accordance with production requirements, preventing material deterioration, and maintaining efficiency in their utilization. The study emphasizes the importance of implementing an effective inventory control system to support smooth production activities and optimize operational performance. This research employed a descriptive quantitative method, with data obtained through direct observation, in-depth interviews, and documentation conducted during the period of May to August 2025. The results revealed that the internal control system for raw material inventory at Usaha Roti Ibu Elta has generally been functioning quite well, although it is still managed manually. The consistent implementation of the FIFO method has proven effective in maintaining the quality of raw materials, reducing the risk of stock accumulation and product spoilage, and enhancing overall production efficiency. Nevertheless, the manual recording system still poses potential risks of errors and data inaccuracies. Therefore, it is strongly recommended to adopt a digital-based inventory recording system to improve accuracy, efficiency, and the overall reliability of internal control processes in managing raw materials.
Factors Affecting Work Stress Among Employees At The Muara Pinang Inpatient Health Centre In Empat Lawang District, South Sumatra Province Sapitri, Wulan; Anggriani , Ida; Kurniawan , Kimas
Journal of Accounting and Management Vol. 2 No. 2 (2025): December
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jam.v2i2.1023

Abstract

The purpose of this study is to find out the Factors That Affect Work Stress of Employees of the Muara Pinang Inpatient Health Center, Empat Lawang Regency, South Sumatra Province. This study uses a quantitative method. Based on the results of the analysis, the regression equation was obtained: Y = -1.219 + 0.002X₁ + 0.164X₂ + 0.732X₃. The results of the partial test (t-test) showed that the Individual Factor (X₁) had no significant effect on Work Stress with a t-count value = 0.049 < t-table = 1.974 and a significance of 0.961 > 0.05. Organizational Factor (X₂) had a positive and significant effect on Work Stress with a t-count value = 3,294 > t-table = 1.974 and significance 0.001 < 0.05. Environmental Factor (X₃) is the most dominant variable with t-calculated values = 14,622 > t-table = 1.974 and significance 0.000 < 0.05. Simultaneously, the results of the F test showed that the three variables had a significant effect on Work Stress with a value of F-calculation = 83,918 > F-table = 2.66 and a significance of 0.000 < 0.05. The value of the determination coefficient (R²) = 0.603 showed that Individual Factors, Organizational Factors, and Environmental Factors were able to explain 60.3% of the variation in Work Stress, while the remaining 39.7% were explained by other variables outside of this study. Thus, it can be concluded that the increase in employee Work Stress is more influenced by organizational conditions and work environment than individual factors.
Pengaruh Lingkungan Kerja, Kesejahteraan Kerja, Keterampilan Kerja Dan Pembagian Kerja Terhadap Prestasi Kerja Pegawai Dinas Lingkungan Hidup Kabupaten Empat Lawang Taufik, M; Aprini, Nisma; Yulanda, Delvina
Journal of Accounting and Management Vol. 2 No. 2 (2025): December
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jam.v2i2.1099

Abstract

The author's research aimed to determine and analyze the influence of the work environment, work welfare, work skills, and division of labor, both individually and collectively, on the work performance of employees at the Environmental Service of Empat Lawang Regency. 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 simultaneous tests, and coefficients of determination. The results showed that the work environment significantly influenced the work performance of employees at the Environmental Service of Empat Lawang Regency. Work welfare significantly influenced the work performance of employees at the Environmental Service of Empat Lawang Regency. Work skills significantly influenced the work performance of employees at the Environmental Service of Empat Lawang Regency. The division of labor significantly influenced the work performance of employees at the Environmental Service of Empat Lawang Regency. The work environment, work welfare, work skills, and division of labor significantly influenced the work performance of employees at the Environmental Service of Empat Lawang Regency.

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