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ANALISIS PENGARUH PENDAPATAN DAN BEBAN TERHADAP PAJAK : LABA SEBELUM PAJAK SEBAGAI VARIABEL INTERVENING PADA PT. BANK BENGKULU Wagini, Wagini; Andalas, Dara; Susena, Karona Cahya
JURNAL EKOMBIS REVIEW Vol 7 No 2 (2019)
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.723 KB)

Abstract

This study aims to look at the effect of income and burden on taxes with pre-tax profit as an intervening variable. The data used in this study is secondary data in the form of financial statements for the period 2010-2017. Data testing method uses multiple linear regression analysis with t test, F test, and test coefficient of determination. The results showed that income directly had a negative and not significant effect on taxes, with a total effect of -1.400 and a significance level of 5.7%. Whereas indirectly, income has a positive and significant effect on taxes through pre-tax profit as an intervening variable, with a total influence of 1,401 and a level of significance of 0.07%. Direct expenses have a positive and significant effect on taxes, with a total influence of 1,064 with a significance level of 3.6%. Whereas indirectly the burden also has a positive and significant effect on tax with pre-tax profit as an intervening variable, with a total influence of 1,401 with a significance level of 0.07%. The results of the analysis can be concluded that profit before tax is rightly used as an intervening variable to see the effect of income, expense on pre-tax profit because it can contribute influence by 94%. That is, the tax that must be paid by PT. Bank Bengkulu is influenced by three important factors, namely income, expenses and pre-tax profits.
Peningkatan Kesejahteraan Masyarakat Melalui Pengembangan Potensi Lokal Di Desa Sukasari Kecamatan Periukan Kabupaten Seluma Provinsi Bengkulu Ferina, Zahrah Indah; Kresnawati, Kresnawati; Susanti, Neri; Wagini, Wagini; Fitriano, Yun
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 | Full PDF (354.358 KB) | 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
The Influence Of Work Engagement And Organizational Culture On Employee Performance At The Regional Secretariat Of Lebong District Putri, Reni Doyun; E.G , Ida Ayu Made; Wagini, Wagini
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1326

Abstract

The purpose of this study was to determine the effect of work engagement and organizational culture on employee performance at the Regional Secretariat of Lebong Regency. The sample in this study was 79 employees at the Regional Secretariat of Lebong Regency who had become civil servants. Data collection using a questionnaire and the method of analysis used is multiple linear regression, determination test and hypothesis testing. The results of the regression analysis showed Y = 13.198 + 0.288X1 + 0.416 X2, this illustrates a positive regression direction, meaning that there is a positive influence between X1 (work engagement) and X2 (organizational culture) on performance (Y). It means that if the work engagement and organizational culture variables increase, performance will increase. The value of the coefficient of determination is 0.376. This means that X1 (work engagement) and X2 (organizational culture) have an effect on performance (Y) of 37.6% while the remaining 62.4% is influenced by other variables not examined in this study. The results of the t test at a significance level of 0.05 explain that partially the work engagement and organizational culture variables have a significant influence on employee performance variables at the Regional Secretariat Office of Lebong Regency. The results of the F test at a significance level of 0.05 explain that the variable work engagement and organizational culture have a significant simultaneous influence on employee performance at the Regional Secretariat Office of Lebong Regency.
An Analysis Of Product Quality Control At Meubel Warsito Business In Jayakarta Village Of Central Bengkulu Suryani, Reni; Susanti, Neri; Wagini, Wagini
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 1 (2024): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i1.1565

Abstract

The This study aims to determine product quality control at Meubel Warsito business in Jayakarta Village of Central Bengkulu. Based on the characteristics of the assessment obtained by the research sample, namely chair products from 1 to 15 September 2023 using the purposive sampling method. The type used in this research is quantitative analysis. The data collection method in this research is using interviews, observation, documentation and the analysis method is Statistical Quality Control (SQC) with calculations using Seven Tools. Based on the research results, it shows that the number of chair products examined was 200 production units with 47 production units producing defects and producing the highest proportion value, namely 50. The product defects obtained were still below the statistical control limit because the lower control limit (LCL) value was -2,435. The middle value (CL) is 0.235 with the upper control limit (UCL) value being 2.905. So that there is no increase in defective chair products, this research provides the implementation of product quality control so that the at Meubel Warsito business in Jayakarta Village of Central Bengkulu can improve the causes and effects of defective products.
Sosialisasi Strategi Umkm Dalam Meningkatkan Nilai Ekonomi Melalui Diversifikasi Pangan Lempuk Durian Di Anggut Bengkulu Irwanto, Tito; Putra, Iswidana Utama; Wahyuni, Amalia; Wagini, Wagini; Gayatri, Ida Ayu Made Er Meytha
Jurnal Dehasen Mengabdi Vol 3 No 1 (2024): Maret-Agustus
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdm.v3i1.2977

Abstract

MSMEs have a very important role to improve the economy of a country. With the existence of MSMEs, it is able to facilitate the government in pursuing economic growth. In Indonesia, the number of MSMEs continues to increase every year, people who have an interest in business and business will establish MSMEs that are able to increase economic growth in their area. Bengkulu is a province that has also experienced an increase in MSMEs, there is a lot of potential in Bengkulu province so that it can be used as a business or business activity by the community, one of which is the management of durian fruit into durian lempuk in the Angut area of Bengkulu. In improving the efforts that have been made by the community, it is also necessary for people who are creative and innovative in developing their business so that they are able to compete globally so that durian lempuk can become an icon as a typical food of the Bengkulu province. the purpose of this service is to socialize to the community and motivate them to continue to increase the potential of the region so that they are able to create quality and growing MSMEs.
Optimalisasi Manajemen Produksi Dan Pemasaran Tahu Dan Tempe Di Lingkungan Industri Kecil Menengah Septi, Septi; Meytha, Ida Made Ayu Er; Wagini, Wagini; Mulyana, Andy; Kamelia, Kamelia
Jurnal Dehasen Mengabdi Vol 3 No 2 (2024): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdm.v3i2.6265

Abstract

This community service activity aims to optimize production and marketing management of tofu and tempeh in the Small and Medium Industry (IKM) environment. The main focus of this program is to increase the efficiency of the production process and expand the marketing reach of products through technology and digital marketing strategies. The methods used are surveys and observations, technical assistance and monitoring and evaluation. In the production aspect, the main challenge is raw materials whose prices are starting to rise or become expensive, while in the marketing aspect the challenge faced is competition between other factories.
Pemberdayaan Dan Pengembangan Industri Kecil Menengah Pabrik Tempe Dan Tahu Putri, Shofi Rahmadannia; Gayatri, Ida Ayu Made Er Meytha; Febriansa, M. Rahman; Wagini, Wagini; Mulyana, Andi
Jurnal Dehasen Mengabdi Vol 3 No 2 (2024): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdm.v3i2.6266

Abstract

Most Indonesian people really like tempeh and tofu. The affordable price means these two foods always sell well on the market. However, behind the cheap prices of tempeh and tofu there are entrepreneurs who are having difficulty because the price of soybeans continues to soar. If the price of tempeh and tofu increases, it is feared that purchases of tempeh and tofu will decrease. However, if it is not increased, entrepreneurs will have difficulty in the production process. The aim of this service is to optimize MSME income through market improvement.
Pemanfaatan Market Digital Dalam Meningkatkan Minat Kewirausahaan Terhadap Siswa dan Siswi MA Annur Pagar Jati Bengkulu Tengah Aliano, Dio; Zoniarti, Zoniarti; Wagini, Wagini; Gayatri, Ida Ayu Made Er Meytha
Jurnal Dehasen Mengabdi Vol 3 No 2 (2024): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdm.v3i2.6647

Abstract

In the era of globalization and the rapid development of information technology, digitalization has entered into various aspects of life, including in the fields of education and entrepreneurship. The utilization of the digital market is one of the important innovations in the business world that provides various opportunities and conveniences for entrepreneurs including for students. This service aims to explore the utilization of the digital market in increasing entrepreneurial interest among MA Annur Pagar Jati students in Central Bengkulu. This research uses the Participatory Action Research (PAR) method with a special study approach involving observation, in-depth interviews. The results showed that digital markets, such as e-commerce and social media have great potential to increase students' entrepreneurial interest and skills. Through various digital-based trainings and projects, students not only learn about entrepreneurial concepts but also gain practical experience in running a business online. In addition, the use of digital marketplaces also helps students develop other skills such as time management, communication and creativity. This indicates that the integration of digital marketplaces in the entrepreneurship curriculum can be an effective strategy to motivate and equip young people with relevant skills to face future economic challenges.
Sosialisasi Menumbuhkan Semangat Wirausahawan Kreatif Dan Inovatif Diera Digitalisasi Pada Siswa Kelas X DKV SMK 1 Pembangunan Kota Bengkulu Putri, Tiara Renita; Soleh, Ahmad; Putra, Iswidana Utama; Wagini, Wagini; Rahman, Abdul
Jurnal Dehasen Untuk Negeri Vol 3 No 2 (2024): Juli
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdun.v3i2.6222

Abstract

In the context of globalization and evolving digitalization, it is crucial for education to equip the younger generation with a creative and innovative entrepreneurial spirit. This comunity service aims to explore the impact of socialization on the development of entrepreneurial spirit among students in the 10th grade of the Visual Communication Design (DKV) program at SMK 1 Pembangunan Kota Bengkulu. Through a case study method and data collection via interviews and observations, this study highlights a significant increase in the interest and skills of young entrepreneurs after participating in socialization activities. The findings of this research can serve as a foundation for educational institutions and relevant stakeholders to strengthen socialization approaches in fostering entrepreneurial spirit among students
Pemanfaatan Media Sosial Untuk Memasarkan Penjualan Mie Ayam Dan Bakso Ananda Di Desa Durian Demang Lesmana, Arif; Astuty, Kamelia; Nurzam, Nurzam; Wagini, Wagini
Jurnal Dehasen Untuk Negeri Vol 3 No 2 (2024): Juli
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdun.v3i2.6589

Abstract

The Mie Ayam and Bakso Ananda business in Durian Demang Village faces challenges in increasing visibility and sales amid intense competition. This study aims to assist the business by developing and implementing a digital marketing strategy. The method used includes observation, interviews, and surveys to identify marketing needs and opportunities. The strategy implemented involves using social media platforms such as Facebook, Instagram, and WhatsApp to promote products. Training and mentoring were provided to the business owner on how to optimize the use of social media. The results of the activities showed significant increases in the number of customers, social media followers, and product sales. The implementation of the digital marketing strategy proved effective in enhancing the business's visibility and competitiveness. In conclusion, digital marketing strategies can be an effective solution for small and medium-sized enterprises to face market competition. It is recommended that business owners continuously develop their digital marketing skills and collaborate with marketing experts to maintain the achieved success.