Universitas Dehasen Bengkulu: Jurnal UNIVED
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    4769 research outputs found

    Analysis Of The Effectiveness Of The Internal Control System For Cash Receipts And Disbursements At The Modern Entreprenur Darul Musthofa Islamic Boarding School 2021-2022

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    This research aims to investigate the effectiveness of the internal control system for cash receipts and disbursements at entrepreneurial modern boarding school darul musthofa. The research employs a qualitative descriptive approach with the research subject is the Entrepreneurial Modern Boarding School Darul Musthofa. Data collection techniques including interviews, observations, and documentation. The findings indicate that the Modern Entrepreneurial Boarding School Darul Musthofa has successfully implemented an effective internal control system for cash inflow and outflow in line with accounting principles. The organizational structure, which segregates duties and responsibilities in cash handling, enhances accountability. Concrete steps such as digitization of records, regular monitoring, and authorization by the treasurer and head of the boarding school ensure accuracy, transparency, and efficiency in financial record-keeping. Structural separation, authorization, detailed recording, and risk monitoring through online financial transactions reflect the boarding school's commitment to modern financial management. The alignment of the internal control system with financial principles demonstrates sound practices. The treasurer's crucial role in ensuring the accuracy of financial records and the implementation of online financial transactions highlights the boarding school's innovative approach. Overall, the Modern Entrepreneurial Boarding School Darul Musthofa serves as a best practice example in financial management

    The Effect Of The Level Of Implementation Of The Accounting Recording System, The Level Of Accounting Understanding And The Readiness Level Of Msme Actors On The Implementation Of SAK EMKM In MSMEs In Labuhanbatu Regency

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    This study utilized a quantitative descriptive approach.  The main data for the study was obtained through the distribution of questionnaires and observations. Respondent data were taken from the Labuhanbatu Regency Cooperative and SME Office totaling 100 MSMEs using the Slovin formula. The RSquare (R2) value is 0.234. This proves that the application of the level of use of the accounting recording system (X1), the level of accounting understanding (X2), and the level of readiness of MSME actors (X3) affect SAK EMKM (Y). Outside the variables studied, there are additional elements that account for 76.6% of the total

    The Influence of Current Ratio, Debt To Equity Ratio and Net Profit Margin on Company Value with Company Size as a Moderating Variable in the Financial Sector for the 2020-2022 Period

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    This research aims to determine the effect of CR, DER, and NPM on company value with company size as a moderating variable in the financial sector for the 2020-2022 period. The population used in this research is the financial sector on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. This type of research is quantitative. Secondary data and purposive sampling techniques were used in data collection and sampling techniques with multiple linear analysis. Using SPSS 24. The research results of CR and DER have no influence on company value, while NPM has an influence on company value. And company size does not moderate DER and NPM on company value, while CR can be moderated by company size on company value

    The Influence Of Commitment And Emotional Intelligence On The Turnover Intention Of Marriage Partners At The Sub-District Kua In Muara Enim District

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    The purpose of this study was to determine and analyze the effect of commitment and emotional intelligence on the turnover intention of married couples at the District Office of Religous Affairs (KUA) in the Muara Enim Regency area. The sampling technique used is purposive sampling technique, with a descriptive approach. The data collection method uses questionnaires and interviews. The questionnaire uses a Likert scale. This study used the Structural Equation Modeling (SEM) data analysis technique, with the LISREL (Linear Structural Relation) tool verson 8.7. The result of the study concluded that commitment has a significant effect on the turnover intention of married couples at the District Office of Religous Affairs (KUA) in the Muara Enim Regency area with a regression coefficient of 1.00 and t-value = 7,34, and emotional intelligence has a significant effect on the turnover intention of married couples at the District Office of Religous Affairs (KUA) in the Muara Enim Regency area with a regression coefficient of 1.00 and t-value = 5,15

    Analysis Of Health Service Use Of Hope Family Program Participants In Increasing The Work Effectiveness Of The Wanaraya Health Center, Kikim Barat District Lahat District

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    The author conducted research with the aim of finding out how the Health Services Utilization of Participants in the Family Hope Program in the Work Area of the Wanaraya Health Center, West Kikim District, Lahat Regency. The type of research used by the author is a form of field research which is qualitative research. Data processing and analysis techniques using Data Reduction, Data Presentation and Verification and Conclusion Drawing. The results of the study explain that the Family Hope Program (PKH) is very helpful for underprivileged people in utilizing and using health facilities through the Wanaraya Health Center, West Kikim District, Lahat Regency. For people in the category of elderly, pregnant women and toddlers, they are required to check themselves regularly every month in the context of eradicating malnutrition/stunting at health service facilities, both direct health centers and posyandu-posyandu which are spread across 7 (seven) villages under the working area of the Wanaraya Health Center. Many people who use or take advantage of health services through the Family Hope Program (PKH), are more dominant in utilizing health service facilities for childbirth, while the use of other health service facilities is not dominant

    Analysis Of Local Msme Development Strategy "Vis A Vis" The Development Of National Chain Minimarket Retail In Palembang City

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    The phenomenon of the proliferation of National Chain Minimarket Retail Groups has become a scourge for local MSMEs in Indonesia. Although the government continues to provide space for local MSMEs through Permendagri No. 53/M-DAG/PER/12/2008 which requires the establishment of minimarkets to pay attention to the existence of traditional markets and smaller neighborhood stalls/shops. However, some regions are actually utilizing the momentum of the existence of modern minimarkets, one of which is Yogyakarta through the Mayor's Regulation which issued a policy so that the national chain minimarket retail group empowers local MSMEs and is given a special place to market local products. Palembang, which is known for its pempek as a culinary specialty, has enormous potential for the development of local MSMEs, but MSME players who become industry players are still not ideal. This study aims to analyze how the development strategy of Local MSMEs "vis a vis" the massive development of national chain minimarket retail in Palembang City. This research uses a mixed method approach, which consists of two approaches, namely quantitative and qualitative. Mixed methods used are descriptive qualitative using SWOT analysis (strengths, weaknesses, opportunities, threats) to analyze the development strategy of local MSMEs in Palembang City. As well as quantitative descriptive using the IFAS and EFAS matrix to calculate the weighting, rating, and formulation of the development strategy position of Local MSMEs in Palembang City. The results of this study indicate that based on the results of the SWOT diagram analysis, the X and Y axes are obtained. The straight line in the diagram above shows the coordinates in quadrant 1 position. Quadrant 1 is a very favorable situation, where local wisdom MSME players can have strengths and opportunities that can be utilized so that it is suitable to use the SO (strength-opportunity) strategy to develop local wisdom MSME businesses supported by aggressive growth strategies, namely 1) Maintaining Public Interest by Optimizing Support Programs from the Government; 2) Optimizing Sales Without Limiting Target Markets both domestically and abroad; 3) Utilizing Community Expertise to Intervene Local Products to National Chain Minimarkets; and Creating Training Programs from the Association of Local Culinary Business Groups to Maintain the Authentic Taste of Products

    SISTEM PENDUKUNG KEPUTUSAN PEMILIHAN SISWA BERPRESTASI MENGGUNAKAN METODE SIMPLE ADDITIVE WEIGHTING (SAW) PADA SMK NEGERI 03 KOTA BENGKULU

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    In a school, the ranking of outstanding students is usually only chosen based on their final grades, and this is also the case at SMK 03 Bengkulu City. The selection of outstanding students at SMK 03 Bengkulu City is only based on report card scores which are ranked 1 to 5. In the selection process, there are many opportunities for making wrong decisions because the student selection process is only based on one aspect, namely the student's final grade, while the attitude and achievement scores obtained outside of school are not taken into consideration as additional criteria for determining students who are considered to be successful and get scholarship. This means that it is very likely that the selected outstanding students do not reach the desired standards which does not get the best candidates. The purpose of this research is as an alternative way for schools to determine outstanding students so that it is not only based on academic scores, and there is no cheating in selecting outstanding students. The method used in this research is Simple Additive Weighting (SAW) method. The results of this research show that SAW method can provide the best results from the criteria and weights that have been determined. From the results of calculations using the SAW method, a student named Ceci Dinda Trangilang obtained a preference value of 0.9

    Aplikasi Pedoman Hidup Islami Warga Muhammadiyah Berbasis Dekstop Bagi Dosen dan Karyawan Universitas Muhammadiyah Bengkulu

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    As a university under the auspices of the Muhammadiyah organization, the Muhammadiyah Islamic Life Guidelines (PHIWM) is a basic guide in daily life for lecturers and employees of Universitas Muhammadiyah Bengkulu (UM Bengkulu). The problem in this research is that not all lecturers and employees of Universitas Muhammadiyah Bengkulu have PHIWM books. This research aims to circulate this PHIWM application among lecturers and employees and of course make it easier for those who do not have a book and help practice the material in the book in the surrounding environment. The research method used in this research is qualitative. The development of this system includes the waterfall method and data collection methods such as interviews, literature reviews, observations, and literature studies. The results of testing the application obtained from black box testing that the application can run well without any errors so that the application is feasible to use and is very helpful for lecturers and employees who do not have a PHIWM book before now the PHIWM application is made. With the application, it is easy to access anywhere and anytime, especially using a laptop / PC

    Klasifikasi Kualitas Buah SawitMenggunakan Metode Gray Level Co-occurrence Matrix Dengan Variasi Arah Obyek

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    The harvest of fresh fruit bunches (FFB) from palm fruit is done with fruit that is of good quality, namely fruit that is dark red in color or has lots of knots, so that the quality of the palm oil produced increases. Low quality produced will of course further weaken competitiveness. Determining the quality classification of palm oil can be done through image processing techniques. Classification is the process of declaring a data object to one of the previously defined categories. Categorization of data sets can involve grouping them into similar types of classification or identifying similar characteristics across a number of observations. Classification is supported by the concept of pattern recognition, classifying the quality of palm oil products as categories produced. Efforts to achieve the expected quality standards by using quality control. This classification of palm oil is divided into quality classes, namely good and not good. Knowing the quality of palm oil is done by making an application for palm oil quality using image processing. There are quite a lot of methods used in image processing technology. One of them is the Gray Level Co-Occurrence Matrix (GLCM) method. Gray Level Co-Occurrence Matrix (GLCM) is a method used for texture analysis/feature extraction, feature acquisition is obtained from matrix pixel values, which have certain values ​​and form an angle pattern. Palm Fruit Quality Classification Using Gray Level Co-occurrence Matrix With Variations in Object Direction. It is hoped that this application can help determine the quality of palm fruit more easily and efficiently

    Klasifikasi Tingkat Kematangan Buah Nanas Berdasarkan Fitur Warna Menggunakan Metode K–Nearest Neighbor (KNN)

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    This study aims to determine the extent to which the KNN algorithm is able to classify pineapple fruit based on color features with high accuracy and determine the best k value in the KNN algorithm to achieve optimal accuracy in the classification of pineapple maturity levels. In the process of classifying pineapple fruit manually by using the human eye is a very difficult thing to do. This is evidenced by the inconsistency and subjective nature that causes a low level of accuracy. Therefore, to increase the level of accuracy and reduce the subjectivity of the human eye, this research proposes an algorithm that can be used to classify the maturity level of pineapple fruit, namely with K-Nearest Neighbor based on the color of the skin on the fruit. The k value used in this research is 1, 3, 5, 7, and 9 to test the Euclidean distance search on images with a size of 300x300 pixels. The research conducted proves that with Euclidean distance k = 5 and k = 9 has a percentage value of 73%. Based on the level of accuracy, color features k = 5 and k = 9 show the best k value on the classification of pineapple ripeness level

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    Universitas Dehasen Bengkulu: Jurnal UNIVED
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