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All Journal JURNAL MANAJEMEN MUTU PENDIDIKAN (JMMP) Berkala Ilmu Kesehatan Kulit dan Kelamin Jurnal Pendidikan Jasmani Kesehatan dan Rekreasi (Penjaskesrek) Qanun Medika - Medical Journal Faculty of Medicine Muhammadiyah Surabaya Jurnal Teknoinfo ABDIMAS SILIWANGI Jurnal Ilmiah Keperawatan Sai Betik JOURNAL OF APPLIED BUSINESS ADMINISTRATION Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Asy-Syarikah : Jurnal Lembaga Keuangan, Ekonomi dan Bisnis Islam Journal Social Science And Technology For Community Service MANAJEMEN Jurnal Pendidikan Hayati Jurnal Ilmiah ESAI Jurnal Anestesi: Jurnal Ilmu Kesehatan dan Kedokteran Faedah: Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Jurnal Kompetitif Bisnis Ardhi: Jurnal Pengabdian dalam Negri Prosiding Seminar Nasional Unimus Sosial : Jurnal Ilmiah Pendidikan IPS Jurnal Pengabdian Dian Mandala
Damayanti Damayanti
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Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Journal : Jurnal Ilmiah ESAI

 1 
Evaluasi Implementasi Pengungkapan Informasi Corporate Social Responsibility (CSR) pada PT Lambang Jaya dan PT Tunas Baru Lampung, Tbk Eksa Ridwansyah; Damayanti Damayanti; Lihan Rini Puspo Wijaya
Jurnal Ilmiah ESAI Vol. 9 No. 2 (2015)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v9i2.932

Abstract

This study aimed to quantify and analyze the level of disclosure of CSR activities as well as calculate and analyze the percentage of disclosures based on each theme disclosure of CSR activities. The methods used to answer the purpose are descriptive qualitative and descriptive quantitative. The data were collected through questionnaires and analyzed through content analysis on the disclosure of CSR in the company's annual report. The content analysis was conducted using the check list of the items of CSR disclosure in the annual report of the company. The items of the disclosure were classified by themes of the disclosure (Environment, Energy, Health and Safety of the Employment, miscellaneous of Labor, Products, Community and Public Involvement). It is known that the percentage of the disclosure was by the themes. Further, the results of quantitative descriptive analysis checklist are to determine the index of CSR. The results of the study are as follows: The disclosure level of CSR of PT PT Tunas Baru Lampung Tbk as a whole is equal to 46% which is lower than that of PT Lambang Jaya - 71.6%. Based on the themes of disclosure, the implementation of CSR is the best done by PT Lambang Jaya in the category of energy, health and safety, and general products with a percentage of 100%, and then successively followed by the environmental category of 90.9%, category "miscellaneous of labor" amounted to 51.7%, and the worst is the category "community involvement" by 33.3%. As for PT. Tunas Baru Lampung Tbk, the best disclosures were made by TBLA in the categories of energy, product and general with a percentage of 100%, and then successively followed by the environmental category of 54.5%, the category "miscellaneous of labor" for 37.9%, and the worst is the category of "health and safety" and "community involvement" which was at 0%Keywords: CSR, Disclosure, Plantation Company
An Evaluation of Accounting Problems for SMEs with GAP Analysis Method Damayanti Damayanti; Destia Pentiana
Jurnal Ilmiah ESAI Vol 9 No 1 (2015)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v9i1.938

Abstract

Most SMEs lack of understanding in preparing the financial statement as well as finance and accounting knowledge. Financial statements are necessary to find out information of financial position, financial performance, and cash flows of an entity that is useful to a large number of users in making economic decisions. It is assumed that the reluctance of SMEs is caused by the accounting cycle that is too burdensome and time-consuming and that it needs persons with special skills to manage it. This study was aimed at analyzing the gap between the quality of the design cycles and the expected design with the quality of simple accounting model expected by SMEs. The samples were obtained through purposive sampling method with 30 businessmen of SMEs (trade, Industry and services) that rarely prepare the financial statements. The data were collected through field survey with questionnaires and interviews. The data were analyzed using the GAP method. The results of this research note that all values in each dimension of GAP are negative, and the expectation value is greater than the perception value. The respondents were dissatisfied with the process / accounting cycle. This means that the design cycle used by regular public accounting is not done by the SMEs on the grounds that the cycle is too long, too complicated and time-consuming as well as the absence of the human resources with accounting expertise. Keywords: GAP Analysis, Cycle, Accounting Design, SMEs, Perceptions, Expectations.
Factors Affecting Employment Waiting Period for the Graduates of DIII Accounting of State Polytechnic of Lampung Rusmianto Rusmianto; Damayanti Damayanti; Irawan Irawan
Jurnal Ilmiah ESAI Vol 9 No 1 (2015)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v9i1.942

Abstract

This study is to empirically test the effect of cumulative GPA, English language skills, and gender toward the employment waiting period of the graduates of DIII Accounting of State polytechnic of Lampung. This research was conducted on the batches III to V of graduates of Diploma in Accounting of State Polytechnic of Lampung. A multiple regression model was used to test the hypothesis proposed. The results indicate that Academic ability (GPA ) and English language proficiency give a negative effect on employment waiting period of the graduates, while gender did not affect differently.Keywords : employment waiting period, GPA , English language proficiency : gender
Land and building tax earnings in Sukabumi sub district of Bandar Lampung Damayanti Damayanti
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.v8i3.949

Abstract

Tax on land and building is one the sources of state income from tax sector. This role is more crucial for government in the level of district since the tax policy issued on October 23rd 1993 which regulates that 90% of the state income from this tax is returned to the regional government. However, in the year 2010 there were 12 sub districts which failed to reach the targeted income from this tax, among others is Sukabumi sub district of Bandar Lampung. It can be concluded that the condition was caused by some factors which were : the low performance of the government in this level in collecting the tax ; lack of awareness of the society to pay tax; and lack of law enforcement in tax evasion especially in tax on land building.Keywords: tax on land and building, factors influencing, tax income target, optimizing
Evaluation Of The Implementation Of Environmental Accounting Disclosures/ PSAK Number.32 At The Go Public Forestry Exploitation Company In Indonesia Eksa Ridwansyah; Damayanti Damayanti
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.v7i2.988

Abstract

In helping government to minimize the deforestation, Indonesian Institute of Accountants (IAI) has released the accounting standard  number 32 that gives standard for forestry companies in disclosing their activities that related to forest management. Therefore, the research aims is to evaluate the level of environmental disclosures of forestry companies that listed in Indonesia Stock Exchange. The data used is income statement from 2004 until 2007 and evaluated using qualitative descriptive. All of the information at income statement that related to environmental information then calculated as disclosure index. the disclosure index for all companies are between 0,58% and 0,8%. Keywords: disclosure index, forestry company, environmental information. 
Global Warming" in the Perspective of Environmental Management Accounting (EMA) Damayanti Damayanti; Destia Pentiana
Jurnal Ilmiah ESAI Vol 7 No 1 (2013)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v7i1.993

Abstract

Global warming issue that has been greatly emerged is fully realized by the society, including business society, one of the causes of global warming is excessive nature exploitation done by all of us, including bussiness society. Increased public green awareness has encouraged business to consider environmental effects of their activities and also to take environmental matters into decision making. This paper addresses this concern by discussing environmental management accounting (EMA) as a means to separately identify, quantify, analyse and interpret corporate environmental aspects. EMA techniques for costing analysis, investment evaluation and performance measurement also presented. Keywords :    Global warming, environmental management accounting (EMA), Techniques EMA.
Credit Analysts’ Decisions on the Information of Entity Survival Uncertainty in Independent Auditors’ Reports Artie Arditha Rachman; Damayanti Damayanti
Jurnal Ilmiah ESAI Vol 6 No 2 (2012)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v6i2.1006

Abstract

The aim of this study was to give empirical findings concerning loan decisions made by bank loan officers when uncertainty aspect is stated in the audit report. The research participants were the bank loan officers in Lampung Province. The findings showed that the bank loan officers’ decisions for disclaimer opinions in assessing the entity’s profitability, assessing the entity’s ability to fulfill his/her debt obligations, and granting a loan to the entity were statistically different from the unqualified opinion unexceptional with explanatory paragraph. Another finding also showed that in disclaimer opinions the loan officers in finding additional information were statistically not different from the unqualified opinion unexceptional with explanatory paragraph. The last finding shows that the bank loan officers in both groups have the same perception about the influence of audit report. In general, this research findings are consistent with those of previous studies.Keywords: decision making, audit report, survival uncertainty, loan officers
Co-Authors Abda Abda abdul haris Fatgehipon Ade Rizal Aditya Hartini Alben Ambarita Amira Suryani Rahmatika Ana Putri Shofiana Andi Indra Saputra Alamsyah Anton Mahendra Ari Fauzi Hakim Artie Arditha Rachman Asri Rahmawati Atirah Atirah Cita Rosita SP Destia Pentiana Desy Safitri Diah Ayu Shoviana Ranti Dina Safitri Evo Malini Silalahi Evy Ervianti Faizal Azhar Faizul Faizul Fauzianty, Ariska Ghia Subagja Hadisyah Hadisyah Hani Damayanti Hans Lumintang Happy Tasyabila Heni Sulistiani Hesti May Shella Humaida Hanim Irawan Irawan Ismail Ismail Khairunnisa Khairunnisa Khofifah Dwi Pratiwi Kurnia Sandi Lihan Rini Puspo Wijaya LUTFI FARADITA M Ghufroni An'ars M. Ghufron An’Ars M. Iqbal Harori Mediya Destaia Mediya Destalia Mohammad Rif'at Mudatsir Mudatsir Musa Paradisiaca Mutiya Oktariani Najdah Thalib Nela Patricia Ginting Nirwana Hendrastuty Nova Isabella Mariance Br Napitupulu Nur Hanifah Nurwahida Plora Novita Febrina Sinaga Polmaria Panjaitan Prasetya Nugeraha Purwoko, Agus Ramadhan Prasetya Wibawa Ratu Bulkis Ramli Ridho Iqbal Firdaus Ridwansyah, Eksa Rikah Rikah Rismalia Tarigan Rusmianto Rusmianto Samsur Rizal Muhtar Samuel Hutagalung Sawitri Sawitri Selamet Samsugi Septian Nur Hidayat Siti Ko’imah Situmorang, Friza Novita Sari Sonia Novita Sari SONIA SAPITRI Sri Hanifah SRI WULANDARI Suci Dina Riska Sumadi Sumadi Suprihatin Ali Susanti Dwi Ilhami Trisniartami Setyaningrum Veronika Cindy Mei Tika Sari Wahyudi, Agung Deni Yasrida Nadeak