Article Per Year (5 Year)
p-Index From 2021 - 2026
1.376
P-Index
This Author published in this journals
All Journal Jurnal Penelitian Pertanian Terapan Jurnal Teknik Pertanian Lampung (Journal of Agricultural Engineering) Jurnal Manajemen, Ekonomi, Keuangan dan Akuntansi Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis
Sri Astuti
Politeknik Negeri Lampung
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Social Sciences

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
ANALISIS STRATEGI PENGEMBANGAN TEACHING FARM/ TEACHING FACTORY (TEFA) DI POLITEKNIK NEGERI LAMPUNG Sri Astuti
Jurnal Manajemen, Ekonomi, Keuangan dan Akuntansi Vol. 2 No. 2 (2021): November 2021
Publisher : Politeknik Kutaraja

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

Abstract

TEFA merupakan sarana pembelajaran berupa laboratorium atau unit produksi atau bentuk lainnya yang didesain khusus sesuai dengan proses produksi industri.  Konsep TEFA merupakan kombinasi antara pelaku bisnis dan akademisi karena memberikan tempat bagi keduanya untuk berkolaborasi melalui  pembelajaran berbasis kompetensi dan produksi. Tujuan penelitian ini adalah untuk menganalisis karakteristik TEFA yang berbasis program studi yang ada di Polinela, bagaimana perkembangannya selama ini, menilai kandungan teknologi yang digunakan dan menilai sejauhmana pengaruhnya pemberian dana melalui skema kompetisi, di samping itu penelitian juga diperlukan oleh direksi untuk pengembangan TEFA yang akan datang.
Analisis Faktor – Faktor Yang Mempengaruhi Penggunaan Informasi Akuntansi Pada UMKM Di Bandar Lampung Sri Astuti; irawan irawan; Muhammad Muhayyin Sidik
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 11, No 4 (2022): Kinerja dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jrm.v11i4.8814

Abstract

Pengembangan dan pertumbuhan UMKM merupakan salah satu motor penggerak yang krusial bagi pembangunan ekonomi. Berdasarkan pengalaman di negara-negara maju menunjukkan bahwa UMKM adalah sumber dari inovasi produksi dan teknologi, pertumbuhan jumlah wirausahawan yang kreatif dan inovatif dan penciptaan tenaga kerja terampil dan fleksibel dalam proses produksi.Tujuan dari penelitian ini adalah menganalisis faktor-faktor yang berpengaruh terhadap penggunaan informasi akuntansi bagi UMKM. Faktor-faktor tersebut adalah jenjang pendidikan pemilik,lama usaha,  skala usaha,dan pengetahuan pemilik tentang informasi akuntansi apakah berpengaruh terhadap penggunaan informasi akuntansi.Hasil penelitian ini sangat penting untuk para pelaku UMKM di Kota Bandar Lampung untuk lebih memahami dan memanfaatkan informasi akuntansi dalam penyusunan laporan keuangannya. Hasil penelitian ini juga dapat dijadikan dasar bagi Pemerintah Kota Bandar Lampung dalam menambahkan berbagai langkah strategis dalam memberikan pembinaan dan pendampingan UMKM dan melakukan evaluasi terhadap capaian yang selama ini sudah dilakukan dalam rangka mendukung program Pemerintah Kota untuk semakin memberdayakan UMKM.
Harvesting Patterns of Merang Mushroom on Planting Media Empty Fruit Bunch Sarono Sarono; Sri Astuti; Devy Cendikia; Supriyanto Supriyanto; Sukamto Sukamto
Jurnal Penelitian Pertanian Terapan Vol 23 No 1 (2023)
Publisher : Politeknik Negeri Lampung.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/jppt.v23i1.2792

Abstract

Empty fruit bunches (tankos) are a by-product, which is equal to the amount of CPO, which is 23%. Several attempts have been made to utilize tankos as a growing medium for mushroom, but these efforts have not been optimal. This is because they only take the edible mushroom product once, even though the waste still has the potential as a growing medium for the next mushroom, as well as the potential for compost. The purpose of the study was to determine the effect of new EFB, EFB that have been used once, and twice (used EFB I and used EFB II) on the pattern and daily production of straw mushrooms on the pilot plant scale.Pilot plant scale research has been carried out at CV Lintang Agro Farm Raman Adji East Lampung with three treatments, namely new EFB, used EFB I, and second-hand boarding houses. The study was repeated two times. The raw materials used are EFB, lime, katul, mushroom seeds, second-hand tankos I and second-hand EFB. The stages of the research process began with the preparation of EFB, the process of making edible mushrooms and observing the results of the research. The results showed that (1) EFB could be used as a planting medium for straw mushrooms 3 times, (2) the most productive production of straw mushrooms with EFB media was carried out until day 20 of the inoculation process, and (3) planting straw mushrooms on EFB media was able to reduce cellulose, hemicellulose, and lignin content significantly. Keywords: Pilot plant, EFB, Mushrooms, Harvest Pattern
The Effect of Media Composition on The Change of Bag Log Waste Composition and Production of Oyster Mushroom Sarono Sarono; Yana Sukaryana; Sri Astuti
Jurnal Teknik Pertanian Lampung (Journal of Agricultural Engineering) Vol 13, No 1 (2024): March 2024
Publisher : The University of Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jtep-l.v13i1.92-101

Abstract

OPEFB has low biodegradability so its utilization is very limited. Oyster mushrooms are mushrooms that are capable of producing enzymes capable of degrading cellulose, hemicellulose, and lignin contained in) OPEFB. The research objective was to determine the effect of the composition of the growing media on the production of oyster mushrooms and changes in the composition of the resulting baglog waste. The study was carried out with the combination treatment of rubber wood and OPEFB, with levels: (a) 100% rubber wood powder and 0% OPEFB, (b) 75% rubber wood powder and 25% OPEFB, (c) 50% rubber wood powder and OPEFB 50%, (d) 25% rubber wood powder and 75% OPEFB, (e) 0% rubber wood powder and 100% OPEFB. Observation of raw material composition, mycelia growth, wet weight of the fungus, biological efficiency, changes in lignin content, cellulose, and hemicellulose before and after being used as a growing medium for oyster mushrooms. The results showed that the fastest mycelial growth occurred in the use of 100% OPEFB media. The highest oyster mushroom production occurred in the media 100% rubber sawdust. The higher the wet weight of the oyster mushrooms produced, the less the weight of the baglog waste produced. The oyster mushroom fermentation process for 60 days was able to reduce the content of 3.39% cellulose, 11.01% hemicellulose, and 1.98% lignin. Keywords: OPEFB, Oyster Mushroom, Cellulose, Hemicellulose, Lignin
Pengaruh Environmental, Social And Governance (Esg) Disclosure dan Firm Size Terhadap Kinerja Perusahaan (Studi pada Perusahaan Sektor Energi yang Terdaftar di BEI Periode 2021-2024) Desti Faradila; M. Muhayin A. Sidik; Sri Astuti
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.5358

Abstract

This study focuses on the influence of Environmental, Social, and Governance (ESG) disclosure and firm size on the performance of companies listed on the Indonesia Stock Exchange (IDX) during the period of 2021-2024. The background of this research is driven by the increasing attention to social responsibility and environmental impacts faced by companies, especially in the energy sector. The main objective of this research is to analyze how ESG disclosures and firm size affect performance, measured using Tobin's Q ratio. The method used is panel data regression analysis with 96 observations from 24 companies, utilizing Eviews 12 software. The data utilized in this study are the annual reports and sustainability reports of each company. The results indicate that social and governance disclosures influence company performance, with coefficient values of -0.331 (negatively influence) and 0.123 (positively influence), respectively. Conversely, environmental disclosure and firm size do not show significant effects, with probability values of 0.5996 and 0.4929. The adjusted R-squared value in this study is 0.780, indicating that firm performance can be explained by the variables examined.The conclusion of this study emphasizes the importance of companies enhancing transparency and accountability through ESG disclosure to improve their performance. The implications of these findings suggest that companies need to be more proactive in fulfilling social and environmental responsibilities to enhance investor trust and market value.
The Influence of E-Commerce, Digital Payments, and Accounting Information Systems on Micro Business Performance Adila Hikmaini; Lihan Rini Puspo Wijaya; Dewi Zakia; Sri Astuti; Arif Makhsun
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.635

Abstract

This study aims to examine the influence of e-commerce, digital payments, and Accounting Information Systems (AIS) on the performance of micro-enterprises in the culinary sector in Bandar Lampung City. This study employed a quantitative approach using primary data collected through questionnaires distributed to micro-business owners. A total of 429 valid responses were obtained from 562 distributed questionnaires using an accidental sampling technique. The data were analyzed using multiple linear regression with the assistance of SPSS version 26. The findings indicate that e-commerce, digital payments, and AIS have a positive and significant effect on micro-business performance, both partially and simultaneously. Among the examined variables, e-commerce demonstrated the strongest influence, followed by digital payments and AIS. These findings indicate that digital technology adoption supports market expansion, transaction efficiency, and more effective financial management. The utilization of digital technologies plays an important role in improving micro-business performance by enhancing operational effectiveness and competitiveness. Limitations: This study is limited to culinary micro-enterprises in Bandar Lampung City, which may restrict the generalizability of the findings to other sectors and regions. This study contributes empirical evidence regarding the role of digital technology adoption in improving micro-business performance and provides practical insights for entrepreneurs and policymakers in developing digital transformation strategies.
Analysis of Financial Statement Manipulation Indications Using Beneish M-Score among Late IDX Filers, 2021-2024 Andriyan Pratama; M. Muhayin A Sidik; Endang Asliana; Lihan Rini Puspo Wijaya; Sri Astuti
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.614

Abstract

This study aims to analyze the indications of financial statement manipulation among companies that filed their financial statements late with the Indonesia Stock Exchange during 2021-2024, classify company-year observations, and identify the Beneish ratios that most frequently exceeded their respective indicative thresholds. This study used a descriptive quantitative approach and secondary data. Of the 491 company-year observations in the population, 213 were selected using purposive sampling. The results showed that 98 observations (46.01%) were classified as potential manipulators and 115 observations (53.99%) were classified as non-manipulators. The highest proportion of potential manipulation occurred in 2023 (54.55 %). The Selling, General, and Administrative Expenses Index (SGAI), Gross Margin Index (GMI), and Days’ Sales in Receivables Index (DSRI) were the ratios that most frequently exceeded their respective indicative thresholds. Late filing alone does not establish manipulation, but it strengthens the risk signal when accompanied by an M-score above the threshold. This study is limited to late-reporting Indonesia Stock Exchange (IDX) listed companies during 2021-2024 and uses the Beneish M-Score as an initial screening tool rather than definitive evidence of financial statement manipulation. The novelty of this study lies in the two-stage risk-screening framework that combines an observable reporting-timeliness signal, namely late filing, with an accounting-anomaly measure, namely the Beneish M-Score. These two issues have generally been examined separately in the literature. Their integration provides an empirically grounded assessment of financial reporting risk and supports the prioritization of follow-up reviews by investors, auditors and regulators.
Co-Authors Adila Hikmaini Andriyan Pratama Arif Makhsun Desti Faradila Devy cendikia Dewi Zakia Endang Asliana Irawan Irawan Lihan Rini Puspo Wijaya M. Muhayin A Sidik M. Muhayin A. Sidik Muhammad Muhayyin Sidik Sarono . Sukamto Sukamto Supriyanto Supriyanto Yana Sukaryana