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Analysis of Internal Control System of Trade Goods in Minang Motor Sport Stores Bengkulu City Fatma Mulia; Oni Yulianti; Herlin Herlin
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 4 (2021): OKTOBER
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v2i4.191

Abstract

The research objective was to determine the internal control system for merchandise inventory at the Minang Motor Sport Store, Bengkulu City. The data collection method in this study is to use the interview method. The analytical method used is descriptive analysis with a comparative type. The results showed that there was no match between Mulyadi's (2016: 488) theory and the conditions that occurred at the Bengkulu City Minang Motor Sport Shop for organizational elements, because according to Mulyadi's theory, physical inventory counting had to be carried out by a special committee formed apart from warehouse employees. . Meanwhile, what happened at the Minang Motor Sport Store, Bengkulu City, the physical count was carried out directly by the warehouse department. For the elements of the authorization system and the recording procedure of the conformity and discrepancy between Mulyadi's theory (2016: 488) and the Minang Motor Sport Store in Bengkulu City, the discrepancy is in the list of physical inventory count results signed by the chairman of the physical inventory counting committee and the recording of the physical inventory count results is recorded. the correctness of the physical counting card that has been verified. There is compatibility between Mulyadi's (2016: 488) theory with the Minang Motor Sport Store in Bengkulu City for elements of healthy practice, because at the Minang Motor Sport Store, Bengkulu City, the physical counting of merchandise inventory cards has been numbered sequentially, inventory checking has been carried out twice by the department. inventory counters and subsequently by inventory checkers.
The Effect of Organizational Commitment and Job Satisfaction on the Performance of the State Civil Apparatus on the National Land Agency Bengkulu Province Ayu Satriani; Oni Yulianti; Andriyani Prawitasari
Journal of Indonesian Management (JIM) Vol. 1 No. 4 (2021): December
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2869.723 KB) | DOI: 10.53697/jim.v1i4.309

Abstract

The results of the regression analysis show Y = 12.190 + 0.198X1 + 0.525 X2, this describes a positive regression direction, meaning that there is a positive influence between X1 (organizational commitment) and X2 (job satisfaction) on the performance (Y) of the State Civil Apparatus of the Provincial National Land Agency. Bengkulu. The value of the coefficient of determination is 0.419. This means that organizational commitment and job satisfaction affect the performance of the State Civil Apparatus of the Bengkulu Province National Land Agency by 41.9%, while the remaining 59.8% is influenced by other variables not examined in this study. Variable X1 (organizational commitment) shows a significance value of 0.038 <0.05. Because the significance value is less than 0.05, then X1 (organizational commitment) has a significant influence on the performance of (Y) State Civil Apparatus at the National Land Agency of Bengkulu Province. Variable X2 (job satisfaction) shows a significance value of 0.000 <0.05. Because the significance value is less than 0.05, then X2 (job satisfaction) has a significant effect on the performance of (Y) State Civil Apparatus at the National Land Agency of Bengkulu Province. The results of the F test at a significance level of 0.05 explains that organizational commitment and job satisfaction have a significant simultaneous influence on the performance of the State Civil Apparatus of the National Land Agency of Bengkulu Province..
Analysis of the Community Satisfaction Index on Public Services at the Sukaraja Sub-district Office, Seluma Regency Retno Dwi Putri Nurfarida; Oni Yulianti; Yanto Effendi
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 (2402.697 KB) | DOI: 10.53697/emba.v1i2.207

Abstract

The purpose of this study was to determine the Community Satisfaction Index of Public Services at the Sub-district Office of Sukaraja, Seluma Regency. The analytical method used is the Community Satisfaction Survey (SKM) based on the Regulation of the Minister of State Apparatus Empowerment and Bureaucratic Reform of the Republic of Indonesia Number 14 of 2017 with 9 indicators, namely requirements, procedures, completion time, costs/tariffs, product specifications, types of services, competence of implementers, behavior implementer, handling complaints, suggestions and inputs, facilities and infrastructure. From the analysis of the community satisfaction index in the Community Satisfaction Survey (SKM) for public services at the Sukaraja District Head Office, Seluma Regency, it is 77.75 with service quality B with good criteria because it is in the range of conversion interval values ​​of 76.61 - 88.30.
The Effect of Product Attributes and Product Quality on the Purchase Decision of Oppo Brand Smartphones at Duayu Cell Manna Bengkulu Selatan Alek Oka Dinata; Oni Yulianti; Yanto Effendi
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 (2657.485 KB) | DOI: 10.53697/emba.v1i2.301

Abstract

The purpose of this study was to determine the effect of product quality and product attributes on purchasing decisions for Oppo Brand Smartphones at Duayu Cell Manna Bengkulu Selatan. The sample in this study were 30 consumers who purchased the Oppo type A54 smartphone at Duayu Cell Manna Bengkulu. Collecting data using a questionnaire and the analytical method used is multiple linear regression, determination test and hypothesis testing. The results of multiple linear regression calculations obtained multiple linear regression equation Y = 9.445 + 0.436X1 + 0.360X2 + e . The coefficient of determination of the value of R square is 0.589. This means that X1 (product attributes) and X2 (product quality), affect the purchase decision (Y) by 58.9% while the remaining 41.1% is influenced by other variables not examined in this study. The results of the F test show that the significance is 0.000 <0.05. Because the significance level is below 0.05, it shows that together X1 (product attributes) and X2 (product quality) have a positive and significant influence together on purchasing decisions (Y). Product attributes have a positive and significant influence on purchasing decisions, product quality has a positive and significant influence on purchasing decisions because the significant value is smaller than 0.05.
Analysis of The Implementation of Government Accounting Standards in the Preparation of Operational Reports to the Government of BPKD Bengkulu Province Arnita Anggraini; Oni Yulianti; Herlin Herlin
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 (2296.888 KB) | DOI: 10.53697/emba.v1i2.303

Abstract

This study aims to determine the suitability of the preparation of the Operational Report on the Government of the Regional Financial Management Agency of Bengkulu Province with PSAP No. 12 concerning Accrual-Based Operational Reports. The results of this study are expected to provide input, especially in the field of public sector accounting related to Accrual-Based Government Accounting Standards. This research was conducted at the Bengkulu Provincial Government Financial Management Agency. The data in this study are document and interview data. The data was obtained from the Bengkulu Provincial Financial Management Agency Government in the form of an Operational Report for the 2020 fiscal year. The data analysis technique used was a qualitative analysis method, which is a method that describes in advance the recording, recognition, and reporting of income and expenses to the Government of the Financial Management Agency. Bengkulu Province which was then adjusted to PSAP No.12 concerning Accrual-Based Operational Reports. The results showed that the preparation of the Operational Report on the Government of the Bengkulu Province Regional Financial Management Agency was in accordance with PSAP No. 12. This can be seen from the recording, recognition, and reporting of income and expenses in the preparation of the Operational Report in accordance with PSAP No. 12 concerning accrual-based Operational Reports.