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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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Journal : Jurnal Ilmiah ESAI

 1 
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
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. Sopiyan Adi Permana Sri Astuti Trihatmaja, Surya Prasetya Wijaya, Lihan Rini Puspo Yuniarti, Evi