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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Journal of Indonesian Management Jurnal Indonesia Raya Journal of Public and Business Accounting Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Fairness Proceedings of Bengkulu International Conference on Economics, Management, Business, and Accounting

Abdullah Abdullah

Universitas Bengkulu

Author-ID : 3744623

Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

Published : 11 Documents Claim Missing Document

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Pengaruh Tingkat Pendidikan, Pengalaman Kerja, Gaji dan Komitmen Organisasi Terhadap Kinerja Pengelola Keuangan Pemerintah Daerah Kabupaten Lebong Marlia Harahap; Abdullah Abdullah
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 17, No 1 (2016): April
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

This study aims to provide empirical evidence about the effect of the level of education, work experience, salary and commitment to the organization’s financial management performance.Sample in this study is the civil servants who work in the financial section in the units of Lebong District, totaling 90 peoples. This study uses multiple regression analysis. The results showed that the level of education and salary not a positive influence on the performance of financial management while work experience and organizational commitment has a positive effect on the performance of financial management. The results of this study are expected to be taken into consideration for the Local Government District Regional Head Lebong so much attentionto the importance of work experience and organizational commitment affecting the financial managementperformance.Keywords: Level of Education, Work Experience, Salary, Organizational Commitment, Financial Management Performance

Effect of Effectiveness of Operational Audit, Internal Control and Professionalism of Financial Management Apparatus on the Quality of Financial Statements at the BLUD RSUD dr. M. Yunus Bengkulu Fachruzzaman Fachruzzaman; Aulia Permatasari; Abdullah Abdullah
Journal of Indonesian Management (JIM) Vol. 1 No. 3 (2021): SEPTEMBER
Publisher : Penerbit ADM Bengkulu

The purpose of this study was to determine whether the effectiveness of operational audits, internal controls and the professionalism of financial management officials had an effect on the Quality of Financial Statements in the BLUD of the RSUD dr. M. Yunus Bengkulu.This research is a comparative causal study with a quantitative approach. The data used in this study are primary data through answers to questionnaires from research respondents. Respondents of this study were financial management apparatus at the BLUD RSUD dr. M. Yunus Bengkulu. To obtain data, field research techniques are used with Documentation, namely collecting secondary data such as books, literature, leaflets and archives relating to the object of research, interviews to strengthen the author's arguments and distributing questionnaires. All data presentation and analysis used in this study used the SPSS program (Statistical Product and Service Solution). To test the questionnaire analyzes used validity test, reliability test, classic assumption test consisting of normality test, multicollinearity test and heterocedasticity test. The results of this study indicate that the effectiveness of operational audits, internal control and professionalism have a significant effect on the quality of financial reports in the BLUD of the RSUD dr. M. Yunus Bengkulu.

ANALYSIS OF POTENTIAL SUSTAINABILITY DURING THE COVID 19 PANDEMIC PERIOD USING THE MODEL SPRINGATE ON THE INDUSTRY CONSUMER GOODS ARE LISTING ON THE STOCK EXCHANGE INDONESIA IN 2020 Rini Yunita; Nurna Aziza; Abdullah Abdullah
JURNAL FAIRNESS Vol. 11 No. 2 (2021)
Publisher : UNIB Press

This study aims to determine the potential bankruptcy of consumer goods industrial companies using the springate model. The population in this study are all consumer goods industry companies listed on the Indonesia Stock Exchange for the period 2020. This study uses a qualitative approach. The sampling technique used in this study was purposive sampling.Based on the sampling using purposive sampling, then obtained as many as 51 companies with 153 observations. The results show that the consumer goods industry manufacturing companies during the COVID-19 pandemic in 2020 have the potential to experience bankruptcy reaching 49.67%.

Kinerja Pengelola Keuangan Provinsi Bengkulu Dalam Persepektif Komitmen Organisasi dan Gaya Kepemimpinan Abdullah Abdullah; Zerini Venisa; Fadli Fadli
Journal of Public and Business Accounting Vol. 3 No. 2 (2022): July - December
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jopba.v3i2.279

Penelitian ini bertujuan untuk membuktikan seberapa besar pengaruh komitmen organisasi dan gaya kepemimpinan terhadap kinerja pengelola keuangan di SKPD Provinsi Bengkulu dengan menggunakan teori atribusi. Populasi penelitian ini adalah aparatur sipil negara yang bekerja sebagai pengelola keuangan di SKPD Provinsi Bengkulu. Sampel sebanyak 184 responden dengan jabatan pengelola keuangan dan pernah mengikuti pelatihan pengelolaan keuangan. Metode pengambilan sampel yang digunakan adalah purposive sampling. Penelitian ini menggunakan pendekatan kuantitatif, melalui pengumpulan data primer dengan menggunakan kuesioner yang berisi pernyataan-pernyataan dengan menggunakan skala Likert. Dalam menganalisis pengaruh variabel bebas terhadap variabel terikat dilakukan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa: (1) komitmen organisasi terbukti berpengaruh positif dan signifikan terhadap kinerja manajer keuangan, (2) gaya kepemimpinan terbukti berpengaruh positif dan signifikan terhadap kinerja manajer keuangan.

PEMBERDAYAAN MASYARAKAT MELALUI PELATIHAN PENGELOLAAN BADAN USAHA MILIK DESA (BUMDES) PADA KECAMATAN UJAN MAS KABUPATEN KEPAHIANG Fachruzzaman Fachruzzaman; Eddy Suranta; Abdullah Abdullah; Nikmah Nikmah; Pratana Puspa Midiastuty; Isma Coryanata
Jurnal INDONESIA RAYA (Pengabdian pada Masyarakat Bidang Sosial, Humaniora, Kesehatan, Ekonomi dan Umum) Vol 4, No 1 (2023)
Publisher : Perkumpulan Dosen Muda Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/indonesiaraya.4.1.11-16

BUMDes diharapkan dapat memberikan kontribusi bagi masyarakat dan desa dalam upaya pengembangan usaha, pembangunan desa, dan juga pemberdayaan masyarakat. Akan tetapi pada kenyataanya BUMDes yang ada di Kecamatan Ujan Mas Kabupaten Kepahiang belum secara optimal memberikan kontribusinya. Kegiatan BUMDes hanya menjalankan usaha simpan pinjam dan toko menjual sembako dengan skala kecil. Permaslahan yang dihadapi oleh BUMDes yaitu kurangnya program kegiatan pemberdayaan masyarakat dan tingkat ekonomi masyarakat desa khususnya di Kecamatan Ujan Mas Kabupaten Kepahiang. Metode pendekatan yang dilakukan dalam kegiatan pengabdian ini adalah dengan melakukan pelatihan pada kepala desa, perangkat desa, pengelola BUMDes dan perwakilan anggota masyarakat di Kecamatan Ujan Mas Kabupaten Kepahiang sebanyak 40 orang. Hasil dari pengabdian ini tentunya BUMDes sebagai badan usaha yang memanfaatkan dana desa dapat memberikan kontribusi lebih bagi masyarakat dan desa. Adanya komitmen bersama dari seluruh warga desa untuk menjadikan desa mereka memiliki usaha yang dijalankan melalui BUMDes yang modalnya bukan saja berasal dari dana desa juga bisa berasal dari investasi masyarakat desa maupun dari dana pinjaman. BUMDes dapat mengatasi permasalahan-permasalahan BUMDes terkait dengan pembayaran gaji bagi pengelola BUMDes, Optimalisasi pengelolaan potensi wisata, dan BUMDes supaya dapat mengoptimalkan peningkatan pendapatan terutama BUMDes yang bergerak dibidang usaha jual beli sembako.

Effectiveness and Contribution of Local Taxes in Bengkulu Tengah Regency Fellicia Triamanda; Abdullah Abdullah
Proceedings of Bengkulu International Conference on Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding Bicemba
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Bengkulu

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

The purpose of this study is to describe the condition of the effectiveness and contribution of local taxes and how the Regional Government of Bengkulu Tengah Regency increases the effectiveness and contribution of local taxes in the Bengkulu Tengah Regency. The type of research used in this study is a quantitative descriptive method using trend analysis. The trend analysis applied in this study uses the least square method (least square method) which will be used to calculate the projected local tax revenue in Bengkulu Tengah Regency for 5 years, 2021-2025. Based on the results of the analysis of the effectiveness of regional tax revenue as a whole in Bengkulu Tengah Regency in 2016-2020, it can be concluded that it has been very effective because the average level of effectiveness is above 100%. However, for each of the 11 types of local taxes, there are still ineffective ones that are ineffective because the effectiveness level is below 60%. Based on the analysis of the contribution of local tax revenues to the overall local revenue in Bengkulu Tengah Regency in 2016-2020 it can be concluded that the contribution of local taxes to local revenue is quite good and always increases every year. However, for each of the 11 types of local taxes, the contribution is still very low because the average contribution rate is below 10%. In meeting local tax targets, the Bengkulu Tengah Regency Government takes a collection and persuasive approach with taxpayers and always coordinates with related parties. If there is a decrease in the achievement of local tax targets, the Bengkulu Tengah Regency Government will evaluate and monitor directly in the field to find out the causes of the types of local taxes that have decreased. Based on the analysis of the trend of local tax revenues in Bengkulu Tengah Regency in 2021-2025 which has been carried out, the results of forecasting local tax revenues will always increase every year.

The Correlation Of Competence, Independence, Accountability And Compliance With The Code Of Ethics With The Auditor Performances In Inspectorate Of Bengkulu City Nanda Lucky Fathonah; Abdullah Abdullah
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5121

The purpose of this study was to analyze the correlation between competence, independence, accountability, and compliance with the code of ethics with the auditor performances in Inspectorate of Bengkulu City. The relationship can be determined by analyzing the correlation between the four variables with the performance of auditors by distributing questionnaires to professional auditor. The analysis method used in this study was Rank Spearman Correlation Test. Partial correlation test results on the four independent variables, it is known that which has the closest correlation with the auditor performances in Inspectorate of Bengkulu Province is accountability, with a value of correlation is 0.691. Furthermore Spearman rank correlation test for all independent variables with the auditor performances showed a correlation coefficient 0.697 with a degree of error (α = 5%) where the count rs > rs table. This means that H0 is rejected and H1 is accepted, so it can be concluded that: there is a real and significant correlation between competence, independence, accountability and compliance with the code of ethics with the auditor performances in Inspectorate of Bengkulu City.

The Analysis of the Influence of Foreign Direct Investment and Domestic Direct Investment on Economic Growth in the Province of Bengkulu Reli Sapitri; Abdullah Abdullah
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5161

Investment is one of the diverse factors influencing the economic growth of a region. This research focuses on foreign and domestic direct investment in the districts and cities of the Bengkulu Province. The aim of this study is to make a significant contribution to improving the welfare of the community in this region. Additionally, the research provides guidance to policymakers in developing effective investment strategies. The method employed in this research is quantitative, utilizing the EViews software. The study uses the values of the total Foreign Direct Investment (FDI) and Domestic Direct Investment (DDI) collected from the Bengkulu Province's Central Bureau of Statistics (BPS). It was found that FDI does not have a significant impact on economic growth, in contrast to DDI, which significantly contributes positively to the economic growth of the Bengkulu Province. It is important to note that this research was conducted in a single region and only utilized two independent variables.

Pengaruh Literasi Keuangan, Sikap Keuangan, Perilaku Keuangan Terhadap Kinerja UMKM Kota Bengkulu Adristi Aprila Utami; Abdullah Abdullah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.8120

The purpose of this research is to evaluate how financial literacy, financial attitudes, and financial behavior impact the performance of micro, small, and medium enterprises (MSMEs) in the city of Bengkulu. This study involved 100 MSMEs selected using the Slovin method, and data were collected directly by the researcher through the completion of questionnaires by respondents. The results of the t-test indicate that financial literacy has a significant impact on the performance of MSMEs in the city of Bengkulu, while financial attitudes and behavior do not have a significant impact on the performance of MSMEs. This research can assist the research subjects in addressing and overcoming issues in business management and optimizing business performance. Keywords: Financial literacy, Financial attitude, Financial behavior

Pengaruh Akuntabilitas, Transparansi, Pengetahuan Dan Religiusitas Pada Minat Pelaku Umkm Dalam Membayar Zakat Melalui Badan Amil Zakat Kota Bengkulu Ramah Della Putri; Abdullah Abdullah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.8135

This study aims to determine accountability, transparency, knowledge and religiosity on the interest of Micro, Small and Medium Enterprises to pay zakat through BAZNAS Bengkulu City. The population in this study are Micro, Small and Medium Enterprises who live in Bengkulu City, data collection is done through distributing questionnaires with a sample size of 100 respondents using the slovin formula with predetermined criteria.This research method uses quantitative methods, the data is analyzed using validity, reliability, classical assumptions, multiple linear regression analysis, hypothesis testing and the coefficient of determination (using SPSS 26. The results of this study indicate accountability, and transparency have a positive effect on the interest of MSME actors to pay zakat through BAZNAS Bengkulu City while knowledge and religiosity have no effect on the interest of MSME actors to pay zakat through BAZNAS Bengkulu City. In practical terms, the findings of this study are expected to be useful for BAZNAS Bengkulu City to be taken into consideration as a basis for decision making for BAZNAS Bengkulu City in maximizing zakat revenue from MSME players. Keywords: Accountability, Transparency, Knowledge, Religiosity, Interest, Zakat

Co-Authors Adristi Aprila Utami Aulia Permatasari Eddy Suranta Fachruzzaman - Fadli Fadli Fellicia Triamanda Halimatusyadiah Halimatusyadiah Isma Coryanata Marlia Harahap Nanda Lucky Fathonah Nikmah Nikmah Nurna Aziza Pratana Puspa Midiastuty Ramah Della Putri Reli Sapitri Rini Yunita Zerini Venisa

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