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Heskyel Pranata Tarigan
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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 22 Documents
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The Influence Of Human Resources Development And Training On Employee Performance In The Water Resources Management Service Of Lampung Province Rachman, Liza Oktaviani; Sodirin, Sodirin
Journal of Accounting and Management Vol. 2 No. 1 (2025): June
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jam.v2i1.686

Abstract

The success of an organization or agency depends on the quality of the human resources working in it. Rapid changes in the business world and globalization require the organization's ability to adapt and analyze these changing phenomena and their impact on the organization and prepare strategies to deal with these conditions. Based on these facts, the role of human resource management in organizations is not just administrative but must be more focused on solutions to be able to develop the potential of human resources to be more creative and innovative. To be able to carry out their duties well, employee development is directed at improving the quality of human resources so that they have attitudes and behavior that are based on devotion, honesty, responsibility, discipline and authority so that they can provide services in accordance with the demands of community development. Efforts to realize this require coaching, improving the government apparatus including increasing knowledge, abilities, increasing dedication as well as efforts to create a government apparatus that is clean and authoritative, creative, efficient and successful in order to ensure civil servant discipline is required. The aim of this research is to determine: 1. The influence of human resource development on employee performance 2. The influence of training on employee performance 3. The influence of human resource development and training together on employee performance at the Lampung Province Water Resources Management Service (DPSDA). This research uses a quantitative descriptive research method, namely a research method that uses data in the form of numbers to analyze the facts found which aims to determine the relationship between variables in a population. The analysis used is simple and multiple regression. This research used 54 respondents. Based on the results of data analysis, the hypothesis answer was found as follows; There is an influence of HR Development (X1) on Employee Performance (Y) at the Lampung Province Water Resources Management Service, with an influence level (R-square) of 50.4%. There is an influence of training on employee performance at the Lampung Province Water Resources Management Service with an influence level of 78.9%. There is an influence of HR Development and Training together on the Performance of the Lampung Province Water Resources Management Service Employees, with an influence level of 81.3%
Pengaruh Experiential Marketing Dan Kualitas Layanan Terhadap Kepuasan Pelanggan (Studi Pada Pelanggan Dapur Ayek Bengkulu) Fadhlurrahman, M. Thoriq; Anggriani, Ida; Abi, Yudi Irawan
Journal of Accounting and Management Vol. 2 No. 1 (2025): June
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jam.v2i1.800

Abstract

Business competition in the culinary sector is becoming increasingly fierce, requiring businesses to provide the best experience and service to customers. Dapur Ayek Bengkulu, as one of the local culinary businesses, faces challenges in maintaining customer satisfaction despite providing good facilities and services. Therefore, this study was conducted to assess the extent to which experiential marketing and service quality influence customer satisfaction. The objective of this study is to determine the impact of experiential marketing and service quality on customer satisfaction at Dapur Ayek Kota Bengkulu. The research method used is quantitative research, with the sample consisting of 65 customers of Dapur Ayek Kota Bengkulu. The results of this study indicate that experiential marketing significantly influences customer satisfaction (significance value 0.000). Service quality also significantly influences customer satisfaction (significance value 0.000). Both variables simultaneously significantly influence customer satisfaction (F-test, significance 0.000). The coefficient of determination (R²) value of 0.519 indicates that 51.9% of the variability in customer satisfaction can be explained by experiential marketing and service quality.
The Influence Of Reward And Punishment On Employee Performance At CV. Dinamika Mitra Nusantara, Bengkulu City Anugerah , Yeza Dwi; Susena, Karona Cahya; Febliansa, M Rahman
Journal of Accounting and Management Vol. 2 No. 1 (2025): June
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jam.v2i1.799

Abstract

Dinamika Mitra Nusantara of Bengkulu City, which was established in 2018 and is engaged in the distribution sector such as Tires, Oil, and Car Spare Parts and Heavy Equipment for Mining and Coal Companies, is one of the companies that faces challenges in maintaining productivity and optimal employee contribution to achieving targets. In recent years, employee performance has not been optimal, marked by decreased productivity, late assignments, and minimal innovation. The type of research conducted in this study is causal associative research with quantitative techniques. The sample of this study was 37 people who were staff and employees at CV. Dinamika Mitra Nusantara of Bengkulu City. Data collection using questionnaires and the analysis methods used were multiple linear regression, determination test and hypothesis test. The results of the regression analysis show that Reward (X1) has a significance value of 0.019 (<0.05), so Ho is rejected and Ha is accepted. This means that rewards have a significant effect on employees’ performance. The punishment variable (X2) has a significance of 0.000 <0.05, so Ho is rejected and Ha is accepted. This means that punishment has a significant effect on employees’ performance. And the simultaneous application of reward and punishment has a positive and significant impact on improving employees’ performance at CV. Dinamika Mitra Nusantara of Bengkulu City. This is evidenced by a significance value of 0.00 (<0.05) and F count of 87.853 with a significance of 0.000. Employees become more motivated because they feel that rewards and sanctions are given in a balanced manner. Thus, the alternative hypothesis (Ha) is accepted and the null hypothesis (Ho) is rejected.
Strategies of the One-Stop Investment and Integrated Services Office to Increase Investment in Kaur Regency Apriyanti, Yossi; Soleh , Ahmad; Febliansa , M Rahman
Journal of Accounting and Management Vol. 2 No. 1 (2025): June
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jam.v2i1.814

Abstract

This research was motivated by the importance of the role of investment in supporting regional economic development, especially in Kaur Regency. Although the central government had issued various policies to encourage investment, in reality investment in this region still faces various obstacles such as less than optimal promotional strategies, minimal digitalization of services, and weak cross-sector coordination. Therefore, this study aims to analyze the strategies implemented by the Kaur Regency Investment and One-Stop Integrated Service Office (DPMPTSP) in increasing investment, as well as identifying supporting and inhibiting factors in its implementation. This study uses a qualitative method with a field research approach. Data collection techniques are carried out through in-depth interviews, direct observation, and documentation and secondary data from related agencies. Informants in this study consisted of the head of the office, investment staff, and investors. The data analysis technique uses the Miles and Huberman model which includes data reduction, data presentation, and drawing conclusions. The selection of informants was carried out by purposive sampling with certain criteria. The results of the study indicate that the DPMPTSP strategy in increasing investment includes simplifying licensing through OSS, compiling regional potential maps, active promotion in various forums, providing incentives, and cross-sector synergy. However, this strategy is not yet fully optimal because there are still obstacles such as inadequate infrastructure, limited internet networks, and low digital literacy in the community. The conclusion of this study is that the DPMPTSP strategy has been running in the right direction, but requires additional support from various parties. The suggestions given include the need to strengthen the digital system, local HR training, and periodic evaluation of the strategies implemented.
Factors Affecting Inpatient Satisfaction At General Hospital Of Hasanuddin Damrah Manna In South Bengkulu Regency Nisah, Cintia Chairu; Irwanto, Tito; Astuty , Kamelia
Journal of Accounting and Management Vol. 2 No. 1 (2025): June
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jam.v2i1.898

Abstract

Quality of service is the degree of providing efficient and effective services in accordance with professional standards, service standards that are implemented comprehensively according to patient needs, utilizing appropriate technology and research results in developing health services so that optimal health levels are achieved. This study aims is to have a very strategic role in accelerating the improvement of public health in providing health services. This research method uses a quantitative research method with a cross-sectional approach. The population in this study were all patients who came for inpatient care at the General Hospital of Hasanuddin Damrah Manna in South Bengkulu Regency, totaling 3,169 patients. The sample to be studied was 97 respondents. The sampling technique in this study used the Purposive Sampling technique. Data were analyzed by conducting a chi-square analysis test. The conclusion of this study is that all independent variables have an influence on the quality of health services at the General Hospital of Hasanuddin Damrah Manna in South Bengkulu Regency, (Tangible p=0.013, Reliability p=0.012, Responsiveness p=0.006, Assurance p=0.016 and Empathy p=0.012) and the most dominant variable is the Responsiveness variable p=0.006.
Personal Finance Management in the Digital Age; Opportunities, Challenges, and Strategies for Indonesians Ariselip; Tarigan , Heskeyel Pranata
Journal of Accounting and Management Vol. 1 No. 2 (2024): December
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jam.v1i2.940

Abstract

Personal financial management is a vital skill to manage income, expenses, savings, and investments to achieve financial well-being. In the digital era, the emergence of financial technology (fintech) brings new opportunities as well as challenges for Indonesian society. This article examines the theoretical basis of personal financial management, the level of financial literacy of the community, the role of fintech, and the challenges that arise. Through a literature study and case study approach, this article outlines effective financial management strategies and recommendations to improve the economic well-being of the community in a sustainable manner. This study also highlights the role of digital financial education and regulation in creating a healthy financial ecosystem.
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.

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