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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
PENGARUH HARGA EMAS DUNIA, HARGA MINYAK DUNIA, DAN NILAI TUKAR RUPIAH TERHADAP HARGA SAHAM SEKTOR PERTAMBANGAN PADA BURSA EFEK INDONESIA PERIODE 2016-2019 Hesti May Shella; Damayanti Damayanti; M. Iqbal Harori
Jurnal Kompetitif Bisnis Vol 1 No 13 (2023): Jurnal Kompetitif Bisnis
Publisher : Jurusan Administrasi Bisnis, FISIP, Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0120/ss

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh harga emas dunia, harga minyak dunia, dan nilai tukar rupiah terhadap harga saham sektor pertambangan pada Bursa Efek Indonesia periode 2016-2019. Jenis penelitian ini menggunakan eksplanasi dengan pendekatan kuantitatif dan pengambilan sampel menggunakan teknik sampel jenuh atau sensus yang diperoleh sebanyak 48 jumlah data. Metode analisis yang digunakan dalam penelitian ini adalah analisis statistik dan uji regresi dengan menggunakan software SPSS 23. Hasil penelitian ini menunjukkan bahwa secara parsial harga minyak dunia memiliki pengaruh signifikan terhadap harga saham sektor pertambangan. Sedangkan secara parsial harga emas dunia dan nilai tukar rupiah tidak memiliki pengaruh signifikan terhadap harga saham sektor pertambangan. Kemudian secara simultan harga emas dunia, harga minyak dunia, dan nilai tukar rupiah memiliki pengaruh terhadap harga saham sektor pertambangan.
Pengaruh Dewan Komisaris Independen, Komite Audit, Ukuran Perusahaan Dan Profitabilitas Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2016-2020 Nur Hanifah; Damayanti Damayanti; M. Iqbal Harori
Jurnal Kompetitif Bisnis Vol 1 No 10 (2023): Jurnal Kompetitif Bisnis
Publisher : Jurusan Administrasi Bisnis, FISIP, Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0120/ss

Abstract

ABSTRACT : The purpose of this study was to determine the effect of the independent variables, namely the independent board of commissioners, audit committee, firm size and profitability on the dependent variable, namely corporate tax avoidance. Sampling used purposive sampling method, and obtained 10 sample companies from a population of 26 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2016-2020 period. The analytical method used is panel data regression analysis which is processed using the e-views 9 program. The results of this study indicate that partially independent board of commissioners/variables, company size and profitability have a significant effect on the avoidance of tax. While the audit committee has no significant effect on tax avoidance. The results showed that simultaneously independent board of commissioners, audit committee, firm size and profitability had a significant effect on tax avoidance. Keywords: Independent Board of Commissioners, Audit Committee, Company Size, Profitability and Tax Avoidance
ANALISIS KELAYAKAN USAHA HOME INDUSTRY TEMPE DIMASA PANDEMI COVID-19 DI KELURAHAN SAWAH BREBES (Studi Kasus Pada Home Industry Tempe Bapak M.Sanif) Kurnia Sandi; Damayanti Damayanti; Mediya Destalia
Jurnal Kompetitif Bisnis Vol 1 No 10 (2023): Jurnal Kompetitif Bisnis
Publisher : Jurusan Administrasi Bisnis, FISIP, Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0120/ss

Abstract

ABSTRACT The purpose of this study was to determine and analyze the financial and non-financial viability of Mr. M. Sanif's tempe home industry during the COVID-19 pandemic. This was a descriptive study that employed a qualitative approach. Observation, interviewing, and documentation were used for data collection. The results show that the financial aspect has a total production cost of Rp. 235.873.000 with a net profit of Rp. 167.327.000. On a non�financial level, it operates without a business license; marketing is conducted in the SMEP market through direct sales to consumers; environmental concerns regarding liquid waste management are addressed through the construction of water channels; and solid waste is used as animal feed. On a technical level, the production location is close to the location of theraw materials and sales, themanagement and human resources management divisions have two employees, and regarding social and economic aspects,this industry gives benefit by employingpeople of the surrounding community. The BEP price of rectangular tempe is Rp. 964 with a BEP quantity of 231 pieces, the BEP price of long tempe is Rp. 963 with a BEP quantity of 212 pieces, the R/C Ratio is 1.71, the B/C Ratio is 0.71, the ROI is 65%, the NPV is Rp 534.261.783 and the PI is 3,07%. Thus, the value obtained exceeds the standard eligibility criteria, indicating that Mr. M. Sanif's tempe home industry is feasible. Keywords: Feasibility
Analisis Biaya Promosi Terhadap Peningkatan Penjualan Tiket Pada PT Garuda Indonesia (Persero) TBK Banch Office Lampung SONIA SAPITRI; Damayanti Damayanti
Jurnal Kompetitif Bisnis Vol 1 No 9 (2022): Jurnal Kompetitif Bisnis
Publisher : Jurusan Administrasi Bisnis, FISIP, Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0120/ss

Abstract

The study aims to determine promotion activities, promotion costs, sales revenue and analyze the significance level of the effect of promotion costs on increasing ticket sales revenue at PT Garuda Indonesia (Persero) TBK Branch Office Lampung. The sampling in this study is 48 samples using monthly reports of promotion costs and sales revenue for 4 years, starting from 2018-2021. The analytical method used is simple linear regression, t hypothesis test and coefficient of determination analysis using SPSS 25.0 software. The results showed that the independent variable of promotion costs had a significant effect on the dependent variable of sales revenue.
ANALISIS PERBANDINGAN TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN PENDEKATAN RGEC (RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, AND CAPITAL) STUDI PADA 4 BANK BUMN DI INDONESIA TAHUN 2019-2021 Nela Patricia Ginting; Damayanti Damayanti; Mediya Destalia
Jurnal Kompetitif Bisnis Vol 1 No 13 (2023): Jurnal Kompetitif Bisnis
Publisher : Jurusan Administrasi Bisnis, FISIP, Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0120/ss

Abstract

This study aims to determine the soundness of 4 state-owned banks in 2019-2021 based on the RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital) method. This type of research is descriptive research and the data collection method used in this research is the documentation method. The data analysis technique used in this research is the analysis of bank health by assessing the RGEC aspects, the Risk Profile factor through the NPL and LDR ratios, the Good Corporate Governance factor, the Earning factor through the ROA and NIM ratios, the Capital factor through the CAR ratio. The results show that in 2019-2021 bank health based on the Risk Profile aspect gets a healthy predicate, based on the GCG factor it gets a very good predicate, based on the Earnings aspect it gets a very healthy predicate, based on the Capital aspect it gets a very healthy predicate. the overall soundness of the bank in 2019-2021 received a very healthy predicate.
ANALISIS PERBANDINGAN PENJUALAN KARGO SEBELUM DAN PADA SAAT PANDEMI COVID-19 DI PT. GARUDA INDONESIA (PERSERO) TBK CABANG. TANJUNG KARANG LAMPUNG Faizal Azhar; Damayanti Damayanti; Hani Damayanti
Jurnal Kompetitif Bisnis Vol 1 No 9 (2022): Jurnal Kompetitif Bisnis
Publisher : Jurusan Administrasi Bisnis, FISIP, Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0120/ss

Abstract

This study aims to determine the comparison of cargo sales before and during the covid-19 pandemic at PT. Garuda Indonesia (Persero) Tbk. Branch. Tanjung Karang, Lampung. This study uses a quantitative approach with the type of research associative through literature study, observation and interviews. The data used is the growth of cargo sales for 48 months, from January 2018 to December 2021. The data processing in this study is the Parametric Paired Sample T-Test and the Wilcoxon Non Parametric Test, with the help of SPSS version 28.0. The results of this study indicate that there is no significant difference between cargo sales before and during the covid-19 pandemic at PT. Garuda Indonesia (Persero) Tbk. Branch. Tanjung Karang, Lampung. The Paired Sample T-Test and the Wilcoxon Rank Test, respectively, showed numbers 0.686 and 0.721 or greater than the 0.05 significance level. The average difference in cargo sales growth was only 18.362%, this was due to changes in management policies such as reducing the number of aircraft, changing types of aircraft with smaller capacities and reducing flight schedules which made the company's cargo sales not optimal during the covid-19 pandemic.
Penerapan Aplikasi Akuntansi SAKU Pada Laporan Keuangan UKM (Studi Kasus Pada Toko Arienas Motor) Ana Putri Shofiana; Damayanti Damayanti
Jurnal Kompetitif Bisnis Vol 1 No 9 (2022): Jurnal Kompetitif Bisnis
Publisher : Jurusan Administrasi Bisnis, FISIP, Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0120/ss

Abstract

Penelitian ini bertujuan untuk mengidentifikasi penerapan Aplikasi Akuntansi SAKU dalam memenuhi kebutuhan sistem informasi akuntansi pada Toko Arienas Motor. Hasil penelitian ini dapat bermanfaat dan memberikan informasi bagi para pelaku UKM agar dapat dijadikan referensi untuk menerapkan aplikasi akuntansi SAKU sehingga dapat membantu dalam proses pencatatan dan pelaporan keuangan dan perusahaan dapat mengetahui laba atau rugi yang dihasilkan perusahaan. Jenis penelitian ini menggunakan pendekatan kualitatif. Pengumpulan data dilakukan melalui observasi partisipatif, wawancara dan dokumentasi. Teknik pengambilan data menggunakan teknik purposive sampling dan analisis data dilakukan dengan bantuan triangulasi. Berdasarkan hasil penelitian dapat disimpulkan Penerapan aplikasi SAKU pada Toko Arienas Motor dapat membantu dan mendukung kegiatan operasional toko, walaupun pemilik toko yang tidak memiliki pengetahuan akuntansi yang cukup baik. Dengan adanya aplikasi SAKU, pemilik toko dapat mengetahui data keuangan toko melalui laporan laba rugi dan neraca saldo. Penerapan aplikasi akuntansi SAKU dapat membantu pemilik usaha mengetahui jumlah pemasukan dan pengeluarannya setiap bulan. Aplikasi akuntansi SAKU juga meminimalisir kesalahan pencatatan maupun perhitungan.
PENERAPAN CORPORATE SOCIAL INITIATIVE PADA OUTLET WAROENG STEAK AND SHAKE GATOT SUBROTO, BANDAR LAMPUNG Ridho Iqbal Firdaus; Damayanti Damayanti; Ghia Subagja
Jurnal Kompetitif Bisnis Vol 1 No 11 (2023): Jurnal Kompetitif Bisnis
Publisher : Jurusan Administrasi Bisnis, FISIP, Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0120/ss

Abstract

Sebuah perusahaan dalam menjalankan bisnis memiliki berbagai strategi mendukung tercapainya tujuan perusahaan. Corporate Social Initiative dapat dijadikan sebagai strategi pendukung yang diterjemahkan menjadi program utama perusahaan yang diperuntukkan untuk internal perusahaan maupun eksternal perusahaan. Penerapan Corporate Social Initiative dapat membangun citra positif terhadap suatu usaha yang dilatarbelakangi oleh sebuah kesadaran untuk memprioritaskan stakeholder dalam menjalankan aktivitas usaha. Tujuan penelitian ini adalah Mengetahui penerapan Corporate Social Initiative dan kendala-kendala yang dihadapi pada Outlet Waroeng Steak And Shake Gatot Subroto, Bandar Lampung. Penelitian ini adalah Penelitian kualitatif deskriptif yang bertujuan untuk mengetahui Penerapan Corporate Social Initiative Pada Outlet Waroeng Steak And Shake Outlet Cabang Gatot Subroto Bandar Lampung. Hasil penelitian ini adalah (1) perubahan kemampuan pada karyawan dalam kedisiplinan dan tepat waktu dalam menjalankan pekerjaan ; (2) membangun citra positif terhadap brand Waroeng Steak And Shake ; (3) membangun lingkungan yang kerja yang baik untuk internal perusahaan.