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INDONESIA
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review
ISSN : -     EISSN : 27982742     DOI : https://doi.org/10.53697/emba.v6i1
Core Subject : Economy, Education,
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review ISSN 2798-2742 is a peer-reviewed journal. Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review invites academics and researchers who do original research in the fields of economics, management, Business and accounting, including but not limited to: 1. Economics: Monetary Economics, Finance, and Banking; International Economics; Public Economics; Economic Development and Regional Economy. 2. Business Science: Buyer behaviour; Finance; Organizational theory and behaviour; Marketing; Risk and Insurance; and International Business. 3. Management Science: Marketing; Financial Management; Human Resource Management; International Business; and Entrepreneurship. 4. Accounting Sciences: Taxation and Public Sector Accounting; Accounting information system; Auditing; Financial Accounting; Management accounting; and Behavioral accounting.
Articles 306 Documents
Analysis Of Calculation Of Cost Of Cost Of Production (Hpp) In The Dusun Coffee Business In Talang Benuang Air Periukan District, Seluma District Willy Agustina; Ida Anggriani; Wagini Wagini
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i2.1485

Abstract

The aim of the research is to analyze the calculation of the cost of production (HPP) at the Dusun Coffee Business in Talang Benuang, Air Periukan District, Seluma Regency. The analytical method used in this research is the comparative descriptive method. Based on the calculation of the cost of production carried out by Dusun Coffee Business in Talang Benuang, Air Periukan District, Seluma Regency, the cost of production of ground coffee per pack of 250 gr is IDR. 15.263.-. and determining the selling price based on the market price, namely IDR. 25,000 so that the profit obtained is Rp. 9,737 per pack. Based on the full costing method, the basic production price for ground coffee per bag is Rp. 20,133,-. By setting the selling price at 25% of the cost of production, the total selling price of ground coffee per pack is IDR. 25,000,- so that the profit obtained is Rp. 4,876 per pack. There is a difference in the calculation of the cost of production between the company's calculation and the full costing method. The company method only calculates the costs of raw materials and auxiliary materials, while the full costing method performs more detailed calculations by calculating all cost components, namely raw material costs, labor costs, factory overhead costs and non-production costs.
Analysis Of The Implementation Of The Responsibility Accounting System In The Ilir Talo Sub-District Seluma District Aldino Erinsyah Putra; Neri Susanti; Kamelia Astuty
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i2.1492

Abstract

The purpose of this research is to determine the implementation of the accountability accounting system at the Ilir Talo sub-district office, Seluma Regency. This research was conducted using a descriptive approach. The research location is one of the sub-district offices in Seluma Regency. Data collection techniques were carried out using observation, interviews, documentation. The results of the research show that the Ilir Talo Subdistrict Office has not implemented responsibility accounting that is in accordance with Mulyadi's responsibility accounting due to a lack of understanding of responsibility accounting, there are only a few items that are appropriate.
Analysis Of Accounting Information Systems In The Atm Transaction Process At Bank Sumsel Babel Kcp Pasar Atas Lubuklinggau Raynaldo Saputra Simatupang; Yun Fitriano; Ida Ayu Made ER Meytha Gayatri
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i2.1495

Abstract

The aim of this research is to compare whether the accounting information system in the ATM withdrawal process at Bank Sumsel Babel KCP Pasar Atas Lubuklinggau with the accounting information system theory put forward by DeLone and McLean is appropriate/not appropriate. The analytical method used is descriptive with a qualitative approach. This research was conducted at Bank Sumsel Babel KCP Pasar Atas Lubuklinggau in September 2023 – January 2024.The results of the research show that the transaction accounting information system on ATM machines is supported by an information system that uses sophisticated technology in accordance with the theory of accounting information systems put forward by DeLone and McLean both in terms of adaptation, system reliability, response time and usability.
The Influence Of Work Environment And Compensation On Employees’ Retention At PT. Cemindo Gemilang Bengkulu City Ifan Caesar Ramadhan; Neri Susanti; Nirta Vera Yustanti
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i2.1500

Abstract

The aim of the research is to find out the influence of the work environment and compensation on employee retention at PT. Cemindo Gemilang Bengkulu City. This type of research is correlational, namely research to determine the influence and level of influence between two or more variables without any attempt to influence these variables. The sample in this study used a total sampling technique, where the entire population was sampled, amounting to 42 people. Based on the research results, there is an influence of the work environment (X1) on employee retention (Y) of PT. Chemindo Gemilang with a tsig value < α (0.001 ttable (2.571> 1.68195), thus Ho is rejected and Ha is accepted. From the significance value obtained, variable X1 has a negative effect on employee retention (Y). There is an influence of compensation (X2) on employee retention (Y) of PT. Chemindo Gemilang with a tsig value < α (0.004 ttable (2.571> 1.68195), thus Ho is rejected and Ha is accepted. From the significance value obtained, the variable X2 has a negative effect on employee retention (Y). The value of Fsig < α 0.05 and Fcount > F table (16.373>2.83) so it can be concluded that together the independent variables have a negative effect on the dependent variable
The Effect of Competence And Work Environment On Teacher Performance At SMAN 4 of Bengkulu City Yollandah Yollandah; Ida Anggriani; Nia Indriasari
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i2.1502

Abstract

This research aims to determine the effect of competence on teacher performance at SMAN 4 of Bengkulu City, to determine the effect of work environment on teacher performance at SMAN 4 of Bengkulu City, and to determine the effect of competence and work environment on teacher performance at SMAN 4 of Bengkulu City. The data collection method in this research is using a questionnaire and the analysis method is multiple linear regression. Based on the research results, it was found that competence had a significant effect on teacher performance at SMAN 4 of Bengkulu City because the significance value was 0.000 < 0.05. The work environment has a significant effect on teacher performance at SMAN 4 of Bengkulu City because the significance value is 0.001 < 0.05. Competence and work environment have a significant effect on teacher performance at SMAN 4 of Bengkulu City because the significance value is 0.000 < 0.05
UD Packs Dodol Processing in Wonosari, Bengkalis District, Bengkalis Regency Halimatiara Halimatiara; Riska Ardila Hasanah; Dea Putri Ananda; Rizki Maulana
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i2.1504

Abstract

The purpose of this study is to determine the marketing strategy for UD Kemas home industry dodol, which is situated in Bengkalis District, Bengkalis Regency. Additionally, the study will investigate the opportunities, threats, strengths, and weaknesses that are related with the marketing of UD Kemas dodol. The method of data analysis that is utilised is a descriptive analysis that draws upon the strengths, weaknesses, opportunities, and threats analytical approach. First, the internal factor evaluations (IFE) and the external factor evaluations (EFE) are determined using this approach. Next, the right strategy is determined by employing the IE matrix and the SWOT matrix. Finally, the process concludes with the determination of the appropriate strategy. Taking into consideration the results of this research, it is possible to draw the conclusion that the execution of a progressive strategy at dodol UD Kemas, which is situated in the Bengkalis District of the Bengkalis Regency, is indicative of a healthy business that has the potential to be developed. Using the SO strategy that was generated from the findings of the questionnaire, it is possible to grow demand for UD Kemas dodol even further by ensuring that product excellence is maintained and maintained. Strategic locations can be utilized to make the product sales process easier.
Analysis Of Financial Performance In The (KPN) Civil Sevant Cooperative In Pasar Pino Village,South Bengkulu Nursia Regita; Ida Anggriani; kamelia Astuty
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i2.1505

Abstract

The aim of this research is to determine the financial performance of the civil servant cooperative (KPN) in Pasar Pino village. This research on the Civil Servant Cooperative (KPN) in Pasar Pino village used a quantitative descriptive method, which was carried out to analyze financial performance after comparing the financial reports of the 2020-2021 Civil Servant Cooperative (KPN) and using quantitative analysis techniques to manage financial data using analysis. financial ratios. The results of research on the civil servant cooperative (KPN) in Pasar Pino village, the financial reports presented were not good because they were still far below the established standards for assessing liquidity, solvency and profitability ratios. The civil servant cooperative (KPN) in Pasar Pino village does not prepare cash flow financial reports using methods, liquidity ratios, solvency and profitability so it does not know the criteria according to the 2004 Republic of Indonesia Ministry of Cooperatives, UKM, criteria for its financial reports. Therefore, researchers have analyzed the financial reports of the Civil Servant Cooperative (KPN) in Pasar Pino village in accordance with the standards for assessing liquidity, solvency and profitability ratios.
The Effect Of Financial And Non-Financial Compensation On Employee's Performance Of Hakasima Media Tv Of Bengkulu City Ari Nurjama; Karona Cahya Susena; Lydia Gustina Putri
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i2.1506

Abstract

This research aims to test whether there is an influence of Financial and Non-Financial Compensation on the Performance of Employees of Hakasima Media TV in Bengkulu City. Based on the characteristics of the research, 39 samples were obtained using the Census or Saturated sampling method. Based on the results of the Multiple Linear Regression research, it shows that Y=12,305+0.413+0.86 9+e which proves that Financial Compensation has a positive effect on the Employees’ Performance of Hakasima Media TV of Bengkulu City of 0.413, and Non-Financial Compensation has a positive effect on the Employees’ Performance of Hakasima Media TV of Bengkulu City of 0.869. The results of the t test show that Financial Compensation has t count> t table (3.455 > 2.028) and a significant value of 0.001 < 0.05, therefore Ho is rejected, which means that Financial Compensation has a positive and significant effect on the the employees’ performance of Hakasima Media TV of Bengkulu City, and Nonfinancial Compensation is quite dominant with t count > t table (10.642 > 2.028), and has a significance level of 0.000 < 0.05 then Ho is rejected which means that non-financial compensation has a significant and significant impact on the Employees’ Performance of Hakasima Media TV of Bengkulu City. Based on the F test (simultaneous) it is known that the significance value is 0.000 < 0.05 and calculated F> F table (89.769 > 3.26) which means that financial compensation and non-financial compensation have a significant effect on the Employees’ Performance of Hakasima Media TV of Bengkulu City. Based on the results of the determination coefficient test, it is known that Financial Compensation and Non-Financial Compensation have an effect on the Employees’ Performance of Hakasima Media TV of Bengkulu City of 0.833 or 83.3% and the remainder (100-83.3% = 16.7%) is influenced by other variables not examined in this research.
The Influence Of Price, Product Quality And Brand Image On Purchasing Decisions Purchase Of Bimoli Cooking Oil In The City Of Bengkulu Arzil Azizah Saputra; Oni Yulianti; Wagini Wagini
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i2.1507

Abstract

This study aims to determine the effects of price, product quality and brand image on purchasing decisions for Bimoli Cooking Oil in Bengkulu City. Based on the research results, the sample obtained in this research was 110 using the random sampling method. Based on the results of the multiple linear regression research, it showed that Y=63,893 + 0, 289 + -0, 345 + 0, 107 + 8, 158 which proves that price, product quality and brand image have a positive influence on purchasing decisions for Bimoli Cooking Oil in Bengkulu City. The results of the T test show that the price has T count> T table (1.659 > 2.556) and a significance value of 0.012 < 0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, which means that price has a positive and significant effect on purchasing decisions for Bimoli Cooking Oil in Bengkulu city. Product Quality Test Results (X2) show tcount 3.739 > ttable 1.659 and significant 0.000 < 0.05. Therefore, the results of the Ha hypothesis are accepted and Ho is rejected, meaning that product quality has a positive effect on the purchasing decisions for Bimoli Cooking Oil in Bengkulu City, and the results of the Brand Image Test (X3) show tcount1.081>ttable 1.659 and significant 0.282>0.05, therefore the results of the Ha hypothes is rejected and Ho accepted, meaning that Brand Image has no significant influence the purchasing decisions for Bimoli Cooking Oil in Bengkulu City. Thus, the F test shows that the results of comparing the Fcount value with Ftable means that the Fcount value is greater than Ftable, namely 5.875 > 2.69, so it can be concluded that the hypothesis is accepted, meaning there is a simultaneous influence between Price (X1), Product Quality (X2) and Brand Image (X3) on purchasing decision variable (Y), this can be seen at the significance level of 0.001 < 0.05.
Analysis Of Tourism Development Strategy Of Long Beach In Bengkulu City Nadya AL Nafturahma; Ida Angriani; Suswati Nasution
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i2.1511

Abstract

This study aims to find out the tourism development strategy for Panjang Beach in Bengkulu City using SWOT Analysis. The research method used in this research is descriptive qualitative, data collection techniques by distributing questionnaires to respondents and interviews with beach managers. The analysis method used is SWOT, namely identifying Strengths, Weaknesses, Opportunities and Threats. The research results show that the Pantai Panjang tourist attraction in Bengkulu City is in quadrant II. This means that the strategy used is a diversification strategy. The right combination of strategies to use is ST (Strength-Threats), namely by using all strengths to overcome all forms of threats, such as the following: the management can optimize the natural potential and uniqueness of the tourist attraction by sustaining and nurturing the tourist attraction on an ongoing basis and exercising firm control, maintaining all existing facilities at tourist locations, establishing cooperation between the private sector, government and the community in creating new innovations so that they are not inferior to other tourist attractions.