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All Journal Jurnal Akuntansi dan Keuangan Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Masyarakat, Kebudayaan dan Politik Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Journal of Food System and Agribusiness (JoFSA) Jurnal Bisnis, Ekonomi, dan Sains JURNAL ILMU MANAJEMEN SABURAI (JIMS) NEAR: Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah ESAI
Evi Yuniarti
Politeknik Negeri Lampung
Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Nursing Public Health Social Sciences Transportation Other

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Pengaruh Kualitas Sistem Informasi Akuntansi Dan Dukungan Organisasi Terhadap Kinerja Individu Dengan Kepuasan Pengguna Sebagai Variabel Intervening (Studi Pada Koperasi Di Lampug Selatan) Irwandi Irwandi; Evi Yuniarti
Jurnal Akuntansi dan Keuangan Vol 14, No 1 (2023): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v14i1.3045

Abstract

This research is primarily to analyze the quality of accounting information systems, organizational support, and user satisfaction on individual performance either directly or through user satisfaction as an intervening variable. The research was conducted on active cooperatives in the South Lampung region and data were collected by distributing questionnaires to 76 cooperatives as samples. Samples were taken at random (simple random sampling) using the slovin formula with an error tolerance of 10%. The analytical method is used in two ways, namely descriptive statistical analysis and path analysis using SmartPLS-4 primarily to measure and analyze direct and indirect effects.The results of the study concluded that the variable quality of accounting information systems, organizational support, and user satisfaction has a significant effect on individual performance both directly and through the variable user satisfaction as mediation. However, organizational support has a significant effect on individual performance greater than the variable quality of accounting information systems and user satisfaction in influencing individual performance.
Faktor yang Mempengaruhi Penjualan Toko Kelontong di Kecamatan Sukarame Bandar Lampung Destia Pentia; Evi Yuniarti
Jurnal Ilmiah ESAI Vol 12 No 1 (2018)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v12i1.1086

Abstract

The purpose of this research was to determine the factors that influence the level of sales “tokokelontong” on Sukarame Bandar Lampung. Methods of data collection was done by a list ofquestions (questionnaire), interviews, observation, documentation. And using a samplingtechnique that uses accidental sampling technique for sampling in 40 respondence. the resultsshowed factors affecting sales are price factor, product quality, competition.
Analisis Model Prediksi Kebangkrutan Altman Z-Score. Springate dan Zmijewski untuk Menilai Kelangsungan Usaha PT Enseval Putera Megatrading Tbk Choirunnisa Nurahayu; Evi Yuniarti; Nurmala Nurmala
Jurnal Ilmiah ESAI Vol 12 No 2 (2018)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v12i2.1101

Abstract

The economic development of PT EPM Tbk in 2011 to 2016 did not improved, because in 2011 to 2016 the cash flow statement of PT EPM Tbk. decreased. This writing aims to determine the prediction of bankruptcy at PT EPM Tbk with the Altman Z-Score, Springate and Zmijewski Score models to assess the business continuity of PT EPM Tbk from 2011 to 2016. The analysis technique used is the Altman Z-Score bankruptcy prediction model, Springate and the Zmijewski Score for various types of companies. Based on the results of the analysis of the three bankruptcy prediction models Altman Z-Score, Springate Score and Zmijewski Score shows that the business continuity assessment of PT Enseval Putera Megatrading Tbk in 2011 to 2016 is a company in good financial condition or a healthy company and is not at risk The Z-Score is more than the Altman Z-Score, Springate Score and Zmijewski Score standards.Keywords: Altman Z-Score, Springate Score, Zmijewski Score and Business Continuity
Pengaruh Faktor Keuangan dan Non Keuangan pada Keberhasilan UMKM di Kota Bandar Lampung Nurmala Nurmala; Damayanti Damayanti; Evi Yuniarti
Jurnal Ilmiah ESAI Vol 13 No 1 (2019)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v13i1.1270

Abstract

This study aims to analyze the influence of financial and non-financial factors on the success of SMEs in Bandar Lampung city. Financial factors considered as the indicators of success are profitability, liquidity and sales. Non-financial factors that become indicators are operational, entrepreneurial characteristics, company characteristics, conceptual variables, and entrepreneurial behavior. Of the 208 SMEs that were given questionnaires and asked for their financial statements, after reviewing the complete answers to the questionnaire and the availability of financial reports, 96 SMEs could be processed. The correlation and regression tests were carried out after the validity and reliability were tested. The results obtained indicate that the level of relationship between the two variables is strong. Based on the results of calculations and discussions, financial and non-financial factors have a significant influence on the success of SMEs in Bandar Lampung city, especially in Rajabasa and Kedaton.Keywords: Influence, Finance, Non-Finance, UMKM, and Bandar Lampung
Pengaruh Komitmen Organisasi Dan Gaya Kepemimpinan Terhadap Hubungan Antara Partisipasi Anggaran Dan Kinerja Manajerial (Studi Empiris Pada Kantor Cabang Perbankan Di Propinsi Lampung) Evi Yuniarti; Fadila Marga Satya
Jurnal Ilmiah ESAI Vol 2 No 1 (2008)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v2i1.1312

Abstract

The effect of participation in the budgeting process to improve managerial performance has been an interesting area of research for many years.  It has been postulated that participative budgeting has a positive effect on managerial performance.  Several prior researchers, held to examine the relationship between participative budgeting and managerial performance, have yielded the inconsistent result.  To overcome this phenomenon, some researchers suggest using contingency approach which looks at the moderating effect of organizational comitment and leadership styles. This research examined the effect of organizational commitment and leadership styles on the effectiveness of participative budgeting to increase managerial performance.  The responses from 25 heads from Lampung banking companies to a questionnaire survey designed to measure the variables, were analyzed using a multiple regression model.  The result indicated that there is no significant effect between participative budgeting and managerial performance. In addition, both organizational commitment and leadership styles don’t moderate the relationship between participative budgeting and managerial performance.   Keywords :  participative budgeting, organizational commitment, leadership styles, and managerial performance.
Tingkat Kesadaran Serta Faktor yang Mempengaruhi UMKM Di Kota Bandar Lampung Dalam Membayar Pajak Nurmala Nurmala; Damayanti Damayanti; Evi yuniarti
Jurnal Ilmiah ESAI Vol 14 No 1 (2020)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v14i1.2374

Abstract

Penelitian ini menganalisis tingkat kesadaran dan faktor yang mempengaruhi UMKM di kota Bandar Lampung dalam membayar pajak. Faktor yang menjadi indikator tingkat kesadaran UMKM dalam membayar pajak adalah pengetahuan UMKM tentang pajak, tingkat kepercayaan wajib pajak, pemahaman sanksi pajak, sistem pembayaran pajak, kepemilikan NPWP dan tingkat pendidikan. Objek penelitian adalah UMKM, terutama UMKM pangan yang ada di kota Bandar Lampung tanpa melihat apakah UMKM tersebut terdaftar di KPP tertentu. Data yang diperlukan dalam penelitian ini adalah informasi tentang UMKM dan kuesionar yang harus diisi oleh UMKM. Analisis akan dilakukan secara deskriftif dan kuantitatif dengan menggunakan persamaan regrasi berganda. Kesimpulan dari penelitian ini adalah tingkat kesadaran UMKM di kota Bandar Lampung dalam membayar pajak untuk Kedaton dan Rajabasa adalah sangat tinggi. Dan pengetahuan, tingkat kepercayaan, sanksi perpajakan, sistem pembayaran pajak, dan kepemilikan NPWP secara bersama-bersama adalah faktor yang mempengaruhi kesadaran UMKM di kota Bandar Lampung dalam membayar pajak.
Evaluasi Pengakuan Pendapatan Atas Perusahaan Real Estate Berdasarkan PSAK NO.44 Yosmar Ilham; Irawan Irawan; Evi Yuniarti
Jurnal Ilmiah ESAI Vol 14 No 2 (2020)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v14i2.2392

Abstract

The writing of this final project aims to evaluate the recognition of PT ABC revenue in 2018 whether it is in accordance with PSAK No.44. PT ABC's revenue recognition is performed using the Deposit Method. The evaluation was carried out on 2 types of financial statements, namely the income statement and the 2018 financial position report. Based on the evaluation of revenue recognition according to PSAK No.44, the results were obtained which stated that PT ABC had not yet recognized revenue because there were no customers who paid off their houses and buildings. still under construction, the company records money from customers as unearned revenue. According to PSAK No.44 all money originating from consumers is recognized as income received in advance as long as the buying and selling process has not been completed. So that the records made by the company are in accordance with PSAK No.44  
Memprediksi Perkembangan Pendapatan pada Koperasi KW Dengan Metode Tren Hadi Gustara; Irawan Irawan; Evi yuniarti
Jurnal Ilmiah ESAI Vol 15 No 1 (2021)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v15i1.2394

Abstract

This study aims to determine and predict the development of cooperative income and determine the trend method that has a relatively small risk of error to be used in analyzing and comparing the income prediction with the actual data. The type of data used is secondary data. The data collection method used is the documentation method. The documentation collected is in the form of monthly cooperative income reports from January to December 2019. The data analysis method used is quantitative and qualitative methods. The results of the discussion of this final project show that in the period January to December 2019 cooperative income has increased and decreased. The percentage of total increase and decrease in income from savings and loan services is more stable than the percentage of income from the procurement of goods and services which is volatile. The trend method which has a small risk of error in analyzing savings and loan service income is the quadratic method, while the exponential method is used for income from the procurement of goods and services
Tinjauan Atas Pengendalian Internal Persediaan Bahan Baku Pada PT ABP Andreas Bagus Primadani; Evi Yuniarti; Damayanti Damayanti
Jurnal Ilmiah ESAI Vol 16 No 1 (2022)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v16i1.2408

Abstract

The purpose of this study was to find out how the internal control of raw material inventory carried out by PT ABP was in accordance with the components of internal control according to the committee of sponsoring organizations. The types of data used were primary and secondary data. The data analysis method used was qualitative method. The results of the study shows that the internal control of raw material inventory at PT ABP is in accordance with all the components of internal control, namely the control environment, control activities, risk assessment, information and communication, and supervision.
Co-Authors Andreas Bagus Primadani Artie Ardhita Rachman Artie Arditha Rahman Choirunnisa Nurahayu Cholid Fatih Damayanti Dayang Berliana Deddy Sulaimawan Destia Pentia Destry Faradila Nur’avisa Dian Nirmala Dewi Dewi Dwi Haryono Dwi Puji Hartono Endang Asliana Fadila Marga Saty Fadila Marga Satya Fitriani Hadi Gustara Hesty Yana Sari Hesty Yana Sari Irawan Irawan Irwandi . Irwandi Irwandi Lestari, Dyah Aring Hepiana Marlinda Apriyani Nurmala M.M. Nurmala Nurmala R Hanung Ismono Rusmianto Rusmianto Sri Handayani Sudiyo Sudiyo Sutarni Sutarni Sutarni Sutarni Teguh Budi Trisnanto Yosmar Ilham