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All Journal Jurnal Manajemen dan Keuangan JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Pengabdian Nasional Jurnal Ekonomi, Bisnis dan Manajemen Electronic Journal of Education, Social Economics and Technology Jurnal Ilmiah ESAI Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management Kajian Ekonomi dan Akuntansi Terapan Jurnal Inovasi Ekonomi Syariah dan Akuntansi Akuntansi dan Ekonomi Pajak: Perspektif Global J-CEKI Epsilon : Journal of Management (EJoM)
Endang Asliana
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PENGARUH KEADILAN PELAYANAN (SERVICE FAIRNESS) TERHADAP CITRA PERUSAHAAN PENYEDIA LISTRIK Asliana, Endang
Jurnal Manajemen dan Keuangan Vol 9, No 2 (2011): Jurnal Manajemen dan Keuangan
Publisher : Jurnal Manajemen dan Keuangan

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

Abstract

Electrical problems are classified in the business services that are considered part of the general requirement that electrical activity is expressed as organizing community service. Attention to issues of quality and fairness of service becomes important. Justice ministry (service fairness) consists of distributive justice, procedural justice and interactional justice. A good perception of the fairness issue is expected to enhance the corporate image in the assessment of the customer. Using a sample of household electric customers in Yogyakarta, the authors measured the dimensions of distributive justice of equity, equality and needs, procedural justice of the dimension of consistency, bias suppression, accuracy, correctability, representativeness and ethicality and interactional justice dimension of respect, honesty and courtesy. Corporate image is also measured by various dimensions. Interactional justice significantly influence the company image while distributive justice and distributive justice showed no significant effect. Simultaneously, the three dimensions of service fairness demonstrates a significant impact on corporate image.Keywords: Public Sector Accounting, ministry of justice, distributive justice, procedural fairness, justice, interactional, the image of the company, PT. State Electricity Company
Implementation of Mnemonic Technique in Learning Auditing: A Classroom Experiment Artie Ardhita Rachman; Eksa Ridwansyah; Endang Asliana
Jurnal Ilmiah ESAI Vol 8 No 3 (2014)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v8i3.947

Abstract

The research is to empirically test the effect of using mnemonic techniques in auditing context. The ability of memorizing the auditing concept is tested through the experimental learning material. The participants involved in the experiment are the students of Accounting Study Program in Politeknik Negeri Lampung. The participants are divided into three experiment groups randomly. There are two mnemonic groups and a control group. The two mnemonic groups are a group with sentence mnemonic device and the other with first letter mnemonic device. The two devices are also tested in order to have the best device applied in auditing class. The results show that the mnemonic techniques give a positive effect in memorizing the auditing learning material, with the sentence mnemonic device as the best technique.Keywords: Experiments, Auditing Concept, Mnemonic
Audit Opinions and Experiences Impact on Decision of Credit Analyst Artie Arditha Rachman; Endang Asliana
Jurnal Ilmiah ESAI Vol 7 No 2 (2013)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v7i2.987

Abstract

The aim of the research is to do empirical examination about the role of independent auditor opinion and credit analysts’ experience to the credit decision. Previous research had shown that audit opinion made by independent auditor influenced the decision made by credit analysts. Other research also shown that experience influenced the decision making process. Combining the two factors, this research shows the results supporting previous research. Each independent variables shows that the effect of audit opinion and credit analysts’ experience is statistically significant to the decision made by credit analysts’. The interaction between both variables also exists in this research.Key word: decision making, audit report, experience
The Procurement of Government Goods and Services in Indonesia Endang Asliana
Jurnal Ilmiah ESAI Vol 6 No 1 (2012)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v6i1.1011

Abstract

The procurement of government goods and services is a part that is mostly affected by corruption, collusion, and nepotism. It can be seen from many government projects that do not meet deadlines, are not well-targeted, are not of good-quality, and are inefficient. A lot of equipment is purchased but not used; buildings are damaged; the lifespans of highways and bridges are short because the technical specifications are lower or are not in accordance with specified provisions so that the lifespans of the government projects reach only 30-40%. Procurement auction that is closed or is not transparent and is not announced to public is one of the causes of high corruption in procurement of government goods and services. In Indonesia, procurement of goods and services is regulated by Presidential Decree No. 54 Year 2010, with the principles of efficiency, effectiveness, transparency, openness, competitiveness, fairness or non-discrimination, accountability. E-procurement then becomes a substitute for a closed auction. The auction can be accessed online through the Internet. The system is expected to increase openness, transparency, and accountability in central, provincial, and regency or city government agencies, and BUMN, BUMD, BHMN, and public service agencies. Keywords: public sector accounting, procurement of government goods and services, e-procurment
PELATIHAN KOMPUTER AKUNTANSI MENGGUNAKAN ACCURATE BAGI GURU SMK DI LAMPUNG TIMUR Dewi, Dian Nirmala; Asliana, Endang; Puspitasari, Endah Yuni; Wijaya, Lihan Rini Puspo; Dzulhasni, Sahilly; Trihatmaja, Surya Prasetya
Jurnal Pengabdian Nasional Vol 4 No 2 (2023)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/jpn.v4i2.3456

Abstract

Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk meningkatkan kompetensi para guru SMK di bidang komputer akuntansi menggunakan software akuntansi Accurate Online. PKM ini juga bertujuan untuk membantu para guru SMK mengembangkan bahan ajar untuk praktikum komputer akuntansi. Manfaat yang diharapkan dari kegiatan ini adalah mitra memiliki guru yang terampil dalam menggunakan Accurate Online serta memiliki bahan ajar praktikum. Mitra pada kegiatan ini adalah SMKN 1 Sukadana dan SMK Maarif NU 1 Purbolinggo, Lampung Timur. Pelaksanaan pelatihan dilaksanakan secara daring selama dua hari. Sementara itu, penyusunan draft bahan ajar dilaksanakan secara luring di SMK Maarif NU 1 di Lampung Timur. Pelaksana PKM berjumlah 8 orang, terdiri dari 6 dosen dan 2 mahasiswa, sedangkan peserta berjumlah 15 orang. Secara umum, kegiatan PKM terselenggara dengan baik, tertib sesuai jadwal yang ditentukan. Kendala yang dihadapi berkaitan dengan koneksi internet yang tidak stabil di Lampung Timur, lokasi para peserta mengikuti pelatihan. Berdasarkan hasil evaluasi akhir terlihat bahwa 70% peserta mampu menjalankan Accurate Online untuk transaksi pembelian, penjualan, pencatatan aset tetap.
Impact Of Digital Technostress On Interest In Using Fintech E-Wallets Among Generation Z Consumers In Lampung Province Gayuh Rizki Utomo; Endang Asliana; Lihan Rini Puspo Wijaya
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 3 (2024): September : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v1i3.366

Abstract

This research aims to find out how digital technostress influences interest in using fintech e-wallets among millennial generation consumers in Lampung Province. The population in this research is generation Z consumers in Lampung Province. The sampling technique was carried out using purposive sampling. Data collection in this study was carried out by distributing questionnaires to 100 respondents. The method used in this research is quantitative research and uses primary data. In this research there are four independent variables, namely complexity, overload, invasion, and uncertainty, while the dependent variable used is intention. This study uses multiple linear regression analysis tools with the help of the SPSS version 23 program. The results of the research show that complexity and overload have a positive and significant effect on interest in using fintech e-wallets among generation Z consumers in Lampung Province, whereas invasion and uncertainty have no effect on interest in using fintech e-wallets. Fintech e-wallet for generation Z consumers in Lampung Province.
Dampak Penggunaan E-Commerce, Sistem Informasi Akuntansi Dan Pengetahun Akuntansi Terhadap Kinerja Usaha Kecil Menengah Di Kota Bandar Lampung Ervita Siska Anggraini; Irawan Irawan; Endang Asliana
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 4 (2024): November: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i4.582

Abstract

This research aims to determine the influence of the use of E-commerce, and accounting information systems and accounting knowledge, on the performance of SMEs in Bandar Lampung City with 53 respondents selected using purposive sampling techniques. Hypothesis testing was carried out using multiple linear regression analysis with the help of SPSS version 26 software. The research results showed that the use of E-commerce, accounting information systems and accounting knowledge partially had a positive and significant effect on the performance of Small and Medium Enterprises in Bandar Lampung City.
Pengaruh Ekspektasi Kinerja, Sosial, dan Kondisi Memfasilitasi terhadap Minat Penerapan Aplikasi Akuntansi Seluler pada UMKM Sania Putri; Endah Yuni Puspitasari; Endang Asliana
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 4 No. 1 (2025): Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v4i1.3173

Abstract

The existence of micro, small and medium enterprises, especially in Bandar Lampung City, is not free from obstacles, one of which is related to bookkeeping or financial reporting. Mobile accounting-based applications are present as one of the technologies that are expected to overcome the problems faced by micro, small and medium enterprises. This study was conducted to determine the factors that influence the interest in implementing mobile-based accounting in micro, small and medium enterprises in Bandar Lampung City. The theory used in this study is UTAUT which consists of performance expectations, social influences and facilitating conditions. From the results of the study, it was obtained that performance expectations influenced the interest in implementing mobile accounting. Social influences did not affect the interest in implementing mobile accounting. Conditions that helped influence the interest in implementing mobile accounting.
Analisis Prediksi Kebangkrutan Menggunakan Altman Z Score, Springate, dan Interest Coverage Ratio pada Perusahaan Delisting Tahun 2025 Aprilianti, Refi; Asliana, Endang; Dzulhasni, Sahilly
Jurnal Akuntansi & Keuangan Unja Vol 10 No 02 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i02.47235

Abstract

This study aims to predict bankruptcy in companies scheduled for delisting in 2025 using the Altman Z-Score, Springate, and Interest Coverage Ratio (ICR) models, with an initial hypothesis that the Altman Z-Score is the most accurate model. Employing a quantitative method with secondary financial statement data from 5 delisted companies on the Indonesia Stock Exchange (2020-2024), the analysis reveals that the hypothesis of the Altman Z-Score being the most accurate model is rejected due to a high proportion of "grey area" classifications, while the Springate model provides more consistent bankruptcy classifications. Although the ICR indicates the companies' ability to meet interest obligations, overall, all three models suggest an increasing risk of bankruptcy over time, characterized by a decrease in the availability of complete financial statement data and an increase in the percentage of companies categorized as bankrupt. Therefore, strict oversight of financial conditions and enhanced transparency in financial reporting are crucial to prevent bankruptcy risks, especially for companies approaching delisting status.
Perancangan Aplikasi Penentuan Harga Pokok Produksi pada UMKM Keripik Pisang Hakim, Marwan; Astuti, Sri; Asliana, Endang
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 5: Agustus 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i5.11098

Abstract

Penelitian ini bertujuan untuk merancang dan mengimplementasikan aplikasi perhitungan harga pokok produksi (HPP) berbasis Microsoft Excel pada UMKM keripik pisang Irawan Chips di Bandar Lampung. Permasalahan utama yang dihadapi UMKM adalah ketidakterperincian dalam pencatatan biaya produksi, sehingga penetapan harga jual produk seringkali dilakukan secara estimasi tanpa memperhatikan seluruh komponen biaya. Penelitian menggunakan pendekatan kualitatif dengan metode observasi, wawancara, dan dokumentasi sebagai teknik pengumpulan data. Hasil penelitian menunjukkan bahwa aplikasi yang dikembangkan mampu mengotomatisasi proses input data biaya, perhitungan HPP, hingga pelaporan harga pokok produksi secara sistematis dan terperinci sesuai dengan standar akuntansi biaya. Uji coba aplikasi membuktikan peningkatan efisiensi, akurasi, dan kemudahan penggunaan, serta membantu pelaku UMKM dalam pengambilan keputusan penetapan harga jual yang lebih rasional dan kompetitif. Temuan ini mendukung peran penting digitalisasi sederhana dalam mendorong efisiensi dan keberlanjutan usaha mikro di sektor olahan pangan.
Co-Authors Ahmad Sarbani Ajeng Septa Ningsih Antikasari, Piji Dewi Aprilianti, Refi Artie Ardhita Rachman Artie Arditha Rachman Attiya, Adel A. Dewi, Dian Nirmala Dzulhasni, Sahilly Endah Yuni Puspitasari Ervita Siska Anggraini Gayuh Rizki Utomo Gloria, Dania Hakim, Marwan Irawan Irawan Lihan Rini Puspo Wijaya Mursalin, M Nurmala Nurmala Puspitasari, Endah Yuni Ridwansyah, Eksa Sahilly Dzulhasni Sania Putri Sari, Nabila Famutia Satpathy, Maheswar Secelean, Nicolae Adrian Sidik, M. Muhayin A. Sri Astuti Trihatmaja, Surya Prasetya Wijaya, Lihan Rini Puspo Yuniarti, Evi