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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JAZ: Jurnal Akuntansi Unihaz Jurnal Pengabdian Masyarakat Bumi Raflesia Journal of Research in Business, Economics, and Education Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Journal of Indonesian Management Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Disclosure: Journal of Accounting and Finance Jurnal Akuntansi, Manajemen dan Bisnis Digital Realible Accounting Journal
Zahrah Indah Ferina
Universitas Dehasen Bengkulu
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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The Influence of Emotional Intelligence and Work Achievement on the Performance of State Civil Apparatus at the Regional Secretariat of Kaur Regency Gita Syafitri; Ahmad Soleh; Zahrah Indah Ferina
Journal of Indonesian Management (JIM) Vol. 1 No. 2 (2021): June
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2178.342 KB) | DOI: 10.53697/jim.v1i2.129

Abstract

The purpose of this study is to determine the influence of emotional intelligence and work achievement on the performance of State Civil Apparatus at the Regional Secretariat of Kaur Regency. The sample in this study was 79 State Civil Apparatus (ASN) at the Regional Secretariat of Kaur Regency. The data was collected using a questionnaire and the analytical methods used were multiple linear regression, determination test and hypothesis testing. The results of the regression analysis showed Y = 8,641 +0,312X1 +0,492 X2, this describes a positive regression direction, meaning that there is a positive influence between X1 (emotional intelligence) and X2 (work achievement) on performance (Y). It means that if the variables of emotional intelligence and work achievement increase, it will increase performance. The value of the coefficient of determination is 0.501. This means that X1 (emotional intelligence) and X2 (work achievement) affect performance (Y) by 50.1% while the remaining 49.9% is influenced by other variables not examined in this study. The significance of 0.05 explains that partially emotional intelligence and work achievement variables have a significant influence on the variable performance of State Civil Apparatus at Regional Secretariat of Kaur Regency. The results of F test at a significance level of 0.05 explained that the variables of emotional intelligence and work achievement had a significant influence on performance of State Civil Apparatus at the Regional Secretariat of Kaur Regency
Analysis of Financial Statements for Assessing Performance at PT. Enseval Putera Megatrading Tbk. Herliza Herliza; Oni Yulianti; Zahrah Indah Ferina
Journal of Indonesian Management (JIM) Vol. 1 No. 3 (2021): SEPTEMBER
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2487.616 KB) | DOI: 10.53697/jim.v1i3.160

Abstract

The purpose of this study was to determine the performance of PT. Enseval Putera Megatrading Tbk for the period 2015 to 2019. The data collection method uses the documentation method. The analytical method used is to use analysis of financial liquidity ratios, Solvability Ratio, Activity Ratio and Profitability Ratio. The research results prove that the performance at PT. Enseval Putera Megatrading Tbk, the liquidity ratio (Current Ratio, Quick Ratio, Cash Ratio) which has a good performance, namely, the Current Ratio with the calculation results from 2015-2019 has increased by 2.17 to 2.88 which means that the company is in a state of good because it reaches industry standard > than 2 times. Quick Ratio with the calculation results from 2015-2019 has increased by 1.39 to 1.92 which means that the company is in good condition because it has reached industry standards > than 1.5 times. While the cash ratio always increases and decreases, the cash ratio has a good performance only in 2016 and 2018, namely 52% because it is above the industry standard > than 50%. The solvency ratio (Debt Ratio, Debt To Equity Ratio) which has a good performance, namely, the Debt Ratio with the calculation results from 2015-2019 shows that the ratio value is getting better because it reaches the industry standard of 35%. The Debt To Equity Ratio with the results of calculations for 2015-2019 shows that the ratio value is good because it is below the industry standard < 90%. Total Asset Turnover and Fixed Asset Turnover) activity ratios show good performance, because both ratios reach industry standards, namely > 2 times and > 5 times. Profitability Ratios (Net Profit Margin, Roi, Roe). All the results of calculating the ratio for 2015-2019 did not increase at all because they were below industry standards.
Analysis Of Accounting Information System at PT. Jasaraharja Putera Branch of Bengkulu Faizal Rekon Sirnandi; Ida Anggriani; Zahrah Indah Ferina
Journal of Indonesian Management (JIM) Vol. 1 No. 3 (2021): SEPTEMBER
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2141.452 KB) | DOI: 10.53697/jim.v1i3.166

Abstract

The purpose of this study to analyze the accounting information system at PT. Jasaraharja (Putera) Bengkulu Branch in accordance with SAK ETAP in 2020. This type of research is descriptive. Data collection techniques using interviews and observation. The analytical method used in this study is a comparative method, which is to compare the recognition of income and expenses by PT. Jasaraharja (Putera) Bengkulu Branch which has been applied and compared to revenue and expense recognition in accordance with SAK ETAP no. 11 of 2009. The results showed that the recognition of income from demand deposits, administrative income of PT. Jasaraharja (Putera) Bengkulu Branch is still not in accordance with SAK ETAP regulations because the method used tends to be on a cash basis, because based on SAK ETAP revenue recognition must use an accrual basis. Recognition of expenses on PT. Jasaraharja (Putera) Bengkulu Branch has complied with SAK ETAP because expenses are recognized on an accrual basis and are recognized at the end of the period, all expenses incurred in PT. Jasaraharja (Putera) Bengkulu Branch has been included in the income statement for each period. There is a discrepancy between the revenue recognition between PT. Jasaraharja (Putera) Bengkulu Branch with SAK ETAP and the suitability between the recognition of expenses between PT. Jasaraharja (Putera) Bengkulu Branch with SAK ETAP.
The Marketing Strategy of Brens Bakery Business in Manna City of South Bengkulu Regency Endah Permata Sari; Meiffa Herfianti; Zahrah Indah Ferina
Journal of Indonesian Management (JIM) Vol. 1 No. 3 (2021): SEPTEMBER
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1756.221 KB) | DOI: 10.53697/jim.v1i3.167

Abstract

The purpose of this study is to determine the marketing strategy of Brens Bakery business in Manna city, South Bengkulu Regency. According to Assuari (2010: 168), marketing strategy is basically a comprehensive, integrated and unified plan in the marketing field, which provides guidance on activities to be carried out to achieve the marketing objectives of a company. The sample in this study were 51 people consisting of 6 employees of the Brens Bakery Business in Manna City, South Bengkulu Regency for internal factors and 45 people for external factors, namely customers at Brens Bakery Business in Manna City, South Bengkulu Regency. The analysis method used was SWOT analysis, which consists of the Internal Strategy Factor Matrix (IFAS) and the External Strategy Factor Matrix (EFAS). The results showed that the marketing strategy of Brens Bakery Business in Manna City, South Bengkulu Regency supported the aggressive strategy, or SO strategy in SWOT matrix. The result of strengths are 18.52 while the weaknesses are 9.24, so the internal quadrant of the factors is 18.52 - 9.24 = 9.28. It means that the ability of Brens Bakery Business in Manna City, South Bengkulu Regency in utilizing strengths and minimizing weaknesses contained in the internal company. The opportunity of this strategy are 17.40 and threat is 10.48. So the external quadrant factor, namely 17.40 - 10.48 = 6.92 means the high ability of Brens Bakery Business in Manna City, South Bengkulu Regency in taking advantage of opportunities and overcoming threats faced by companies in marketing bread
An Analysis of Village Fund Management Implementation Based on the Regulation of the Minister of Internal Affairs Number 20 of 2018 at Tanjung Agung Village of Tanjung Agung Palik Sub-District of North Bengkulu Regency Hadi Supriyono; Ahmad Soleh; Zahrah Indah Ferina
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 1 No. 2 (2021): DESEMBER
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4265.133 KB) | DOI: 10.53697/emba.v1i2.208

Abstract

The purpose of this research is to describe about the implementation of village financial management according to Minister law number 20 of 2018 at Desa Tanjung Agung, Kecamatan Tanjung Agung Palik North Bengkulu regency. The method which used in this research is interactive analysis. The result shows that the financial managemen has followed the law which mentioned in Peraturan Menteri Dalam Negeri Republik Indonesia No 20 of 2018 about village financial management which involves: 1 a planning of village chamberlain to manage and collect data for a year needs, village held a meeting with village officers, BPD and society to tell them the idea to develop the village for the future. 2) using the village fund was done by using village account, the list of transaction in and out is followed by complete transaction proof and legal. Kaur finance must record all transaction, 3) Kaur finance record all money in and out in general cash book and do closing every end of the month and report it to village secretary to be verified, the secretary tell the chief for the approval. The responsibility report by secretary is always in time and quicker from the deadline which decided before 10th on next month.4) chamberlain create a financial report every one semester, the detail based on the guidelines. The realization report of village APD realization on first semester announced exact time, every second week on July, while the second semester on the fourth week of January next year. Village financial report which reported by chief to the regent followed by subdistrict head consist of the report of village spending realization in procurement of good and service. 5) the responsibility of realization to regent always on time while the report to society through end year meeting and using banner.
Peningkatan Kesejahteraan Masyarakat Melalui Pengembangan Potensi Lokal Di Desa Sukasari Kecamatan Periukan Kabupaten Seluma Provinsi Bengkulu Zahrah Indah Ferina; Kresnawati Kresnawati; Neri Susanti; Wagini Wagini; Yun Fitriano
Jurnal Pengabdian Masyarakat Bumi Raflesia Vol. 2 No. 1 (2019): Jurnal Pengabdian Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jpmbr.v2i1.292

Abstract

Indonesia merupakan Negara agraris, dimana penduduknya sebagian besar merupakan petani. Indonesia dianugrahi Sumber Daya Alam yang sangat berlimpah akan tetapi kondisi yang sangat menguntungkan itu berbanding terbalik dengan keadaan Indonesia sekarang ini. Pertanian memiliki produktifitas tenaga kerja yang rendah dan juga didominasi oleh tenaga kerja tidak dibayar (pekerja keluarga), sehingga pertumbuhan yang terjadi pada lapangan usaha ini belum mampu memberikan manfaat banyak terhadap kesejahteraan masyarakat (petani). Hal ini dapat kita lihat   di desa Sukasari  kecamatan Periukan kabupaten Seluma. Potensi pertaniannya belum dimaksimalkan dengan baik, maka kami team pengabdian dari Fakultas Ekonomi Univeristas Dehasen  membagi informasi dan ilmu bagaimana memaksimalkan potensi alam dari desa Sukasari ini. Diharapakan pengabdian ini dapat memberikan kontribusi kepada warga sekitar yang diberikan materi tentang kewirausahaan dan pemaksimalan potensi desa. Tentu desa Sukasari memiliki potensi yang besar untuk memaksimalkan hasil dari Sumber Daya Manusianya.yaitu dengan memanfaatkan potensi kelapa dan serai
Peningkatan Pengelolaan Keuangan dan Akuntansi Bumdes Desa Pulau Panggung Kecamatan Talang Empat Bengkulu Tengah Zahrah Indah Ferina; Siti Hanila; Yun Fitriano; Neri Susanti; Ahmad Soleh
Jurnal Pengabdian Masyarakat Bumi Raflesia Vol. 3 No. 1 (2020): Jurnal Pengabdian Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jpmbr.v3i1.752

Abstract

Terdapat potensi yang dimiliki desa yang selama ini kurang dikelola oleh desa dikarenakan desa belum memiliki modal untuk mengelola pontensi yang ada. Hal ini menjadi salah satu sorotan dari pemerintah pusat. Maka dari itu terbitlah Undang-Undang Desa yang memberikan kesempatan desa untuk mengelola desa itu sendiri secara mandiri dan profesional. Terbetuknya usaha bisnis desa atau biasa disebut Badan Usaha Milik Desa (BUMDes/BUMDesa) diharapkan menjadi cikal bakal penggerak perekonomian ini dengan cara memaksimalkan pengembangan potensi desa yang ada. Akan tetapi timbul masalah selanjutnya yaitu Permasalahan Sumber Daya Manusia (SDM), masih rendahnya SDM yang dimiliki BUMDes terkait pengelolaan keuangan dan akuntansi BUMDes. BUMDes diharapkan menjadi penggerak perekonomian di desa tersebut, menyerap sebanyak-banyak tenaga kerja untuk warga desa. Untuk itu dosen memiliki kewajiban Tridharma perguruan tinggi, salah satunya melakukan pengabdian kepada masyarakat ini mencoba memberikan solusi dari permasalahan tersebut. Desa Pulau Panggung sebuah desa yang berada di kecamatan Talang Empat Bengkulu Tengah memiliki potensi yang besar akan tetapi belum dikelola dengan baik. Dengan memberikan lokakarya tentang laporan keuangan dan memberikan pendampingan secara terus menerus kepada desa di harapkan memiliki output pengurus BUMDes yang mumpuni dalam mengelola BUMDes terutama dibidang keuangan. Lokakarya ini memberikan materi tentang laporan keuangan yang sesuai standar akuntansi keuangan yaitu SAK-ETAP.
Analisis Penerapan SAK ETAP Pada BUMDes Luhur Sepakat Desa Sido Luhur Kabupaten Bengkulu Utara Zahrah Indah Ferina; Siti Rozalia; Merri Anitasari
Disclosure: Journal of Accounting and Finance Vol 1, No 1 (2021)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (841.565 KB) | DOI: 10.29240/disclosure.v1i1.2860

Abstract

The purpose of this study is to examine whether the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in BUMDes Luhur Sepakat financial statements have gone well in accordance with SAK ETAP in which there are balance sheets, income statements, statements of changes in equity, statements of cash flows and records on the financial statements. BUMDes Luhur Sepakat is one of the BUMDes in Padang Jaya District. The initial capital source for the formation of BUMDes comes from the Village Budget (APB desa). To answer the problems regarding the application of financial statements, the data analysis method used in this study is a comparative method by comparing SAK ETAP and BUMDes Luhur Sepakat financial statements. The results of this study showed that the financial report of BUMDes Luhur agreed Sido Luhur Village has not matched the SAK ETAP. Balance sheet and Income statement are made correctly. BUMDes Luhur agreed not to make statements of cash flows, equity changes reports, and records of financial statements. The reporting of financial information continues to be done routinely, and the caretaker BUMDes Luhur agreed already accountable for the financial report with the deliberation to the community at the end of the year.
The Relationship Leadership and Work Environment with Honorary Employee Satisfaction in The Watcher Office Water Irrigation Area of Seluma Ida Anggriani; Zahrah Indah Ferina; M. Anggi Andrianto
Journal of Research in Business, Economics, and Education Vol. 3 No. 3 (2021): June
Publisher : Kusuma Negara Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the relationship between leadership and work environment with honorary employee satisfaction in the watcher office water irrigation area of seluma. The analytical method used to assess leadership and work environment with job honorary employee satisfaction in the watcher office water irrigation area of seluma uses Spearman Rank correlation analysis and t-test and the number of samples in this study were 42 respondents. Based on the results of the study showed that the calculation of Spearman rank correlation between leadership and job satisfaction of honorary employee satisfaction in the watcher office water irrigation area of seluma obtained a value of 0.719 located between the intervals of 0.600 - 0.799, meaning that leadership has a strong relationship with job satisfaction and obtained values tcount 6,543, where tcount > ttable (6,543 > 2,021), which shows that leadership has a significant relationship with honorary employee satisfaction in the watcher office water irrigation area of seluma. While the results of calculations between the work environment with honorary employee satisfaction in the watcher office water irrigation area of seluma obtained a value of 0.930 located between intervals of 0.800 - 0.1000, meaning that the work environment has a very strong relationship with job satisfaction and obtained a tcount of 16.008, where tcount > t table (16.008> 2,021), so it can be concluded that the work environment has a significant relationship with honorary employee satisfaction in the watcher office water irrigation area of seluma.
THE IMPLEMENTATION OF SAK EMKM IN THE PREPARATION OF FINANCIAL REPORT AT BENGKULU BARBIE SALON MICRO BUSINESS: Implementasi SAK EMKM Dalam Penyusunan Laporan Keuangan Pada Usaha Mikro Barbie Salon Bengkulu Emi Liana; Neri Susanti; Zahrah Indah Ferina
Realible Accounting Journal Vol. 1 No. 2 (2022): Realiable Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.323 KB) | DOI: 10.36352/raj.v1i2.142

Abstract

This study aims to determine the implementation of financial report preparation based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) at Bengkulu Barbie Salon Micro Business which is engaged in beauty care services. The analytical method used in this research is comparative descriptive analysis. The results of the study are based on the presentation of financial reports consisting of daily and monthly financial reports that only show monthly net expenses and income and do not make reports that are in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) which consists of finance position report, income statement and notes to financial statements. This study suggests that the Barbie Salon should make a financial position report, profit and loss statement and notes on financial statements so that the financial statements at the end of each year are listed in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM).
Co-Authors Ahmad Hosen Ahmad Sholeh Ahmad Soleh Dian Lova Setiana Emi Liana Endah Permata Sari Evriani Faizal Rekon Sirnandi Fitriano, Yun Gita Syafitri Hadi Supriyono Hanila, Siti Herfianti, Meiffa Herliza Herliza Ida Anggriani Ishar Aminadi Karona Cahya Susena Kresnawati Kresnawati Lidya Lesawati M. Andres Saputra M. Anggi Andrianto Merri Anitasari Neri Susanti Oni Yulianti Siti Rozalia Sulisti Afriani Suyanto Suyanto Tri Wahyudi Wagini Yun Fitriano Yuni Prawita