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All Journal EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) NEAR: Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah ESAI Jurnal Ekonomi, Manajemen, Akuntansi
Endang Asliana
Politeknik Negeri Lampung
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ANALISIS INVESTASI SAHAM PERUSAHAAN GO PUBLIC SEKTOR PERTANIAN DI BURSA EFEK JAKARTA Artie Arditha R; Endang Asliana
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 11 No 3 (2007)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2007.v11.i3.400

Abstract

Investors, in a capital market, have to observe and analyze the companies’ stock price movements in order to minimize the risk in having stock investments. One of the techniques in analyzing companies’ performance is the stock investment analysis or portfolio analysis. By using the portfolio analysis, this research finds out the best combination of stock investment of PT PP London Sumatera Tbk. (LSIP) and PT Astra Agro Lestari Tbk. (AALI), as go public agricultural companies listed in Jakarta Stock Exchange. After finding the best combination of stock investment of those companies, this research also finds out whether the combination is at the optimum portfolio which would be on the least risk and a particular return or on the highest return and a particular risk. The research was held in 2006 and the data was taken from January 2004 to December 2005. The data was processed by using statistical software in order to minimize the human error. The result shows that there are two best combinations of stock investment on those companies. Those combinations are at the optimum portfolio. The first combination shows 30% of stock investment in LSIP and 70% stock investment in AALI, while the second combination shows 20% stock investment LSIP and 80% stock investment AALI. Investors should choose one of these combinations, because according to the research, these combinations would give them the best return at the least risk.
Pembinaan Sistem Akuntansi Piutang Pada Kpri Di Lampung Selatan Evi Yuniarti; Artie Arditha Rahman; Dian Nirmala Dewi Dewi; Endang Asliana; Irawan Irawan; Fitriani Fitriani; Irwandi Irwandi
NEAR: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 2 (2022): NEAR
Publisher : Komunitas Dosen Indonesia

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

Abstract

Tujuan kegiatan pembinaan akuntansi koperasi pada KPRI adalah Meningkatkan keterampilan dan pengetahuan pengurus tentang Sistem Akuntansi Piutang. Meningkatkan pengolahan data simpan pinjam melalui pembuatan program simpan pinjam. Serta meningkatkan layanan melalui teknologi informasi dengan menggunakan aplikasi simpan pinjam excel for accounting. Kegiatan Penyuluhan dilakukan untuk meningkatkan pengetahuan mitra dari semula tidak/belum tahu menjadi mengetahui dan mengerti. Bimbingan dilakukan dengan tujuan utama menjangkau ranah afektif (sikap) mitra terhadap sistem akuntansi piutang, dari semula tidak atau belum mencoba menjadi mau dan ingin mencoba menerapkan. Keberlanjutan dilakukan dengan tujuan utama menjangkau ranah psikomotorik mitra, yaitu penerapan sistem akuntansi simpan pinjam pada kegiatan usaha yang dikelola mitra. Hasil menunjukkan keingintahuan mitra tinggi sebesar 90%. Sikap mitra untuk menerapkan aplikasi simpan pinjam 90%.
Tingkat Pendapatan dan Faktor-Faktor Penentu Pendapatan UMKM di Bandar Lampung Marlinda Apriyani; Endang Asliana; Fadila Marga Saty
Jurnal Ilmiah ESAI Vol 10 No 1 (2016)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v10i1.1354

Abstract

The existence of MSMEs is very important as either primary or additional revenue sources revenue especially for poor families. In addition, SMEs can reduce the unemployment rate. The income level of some of the home industries (IRT) in Bandar Lampung is still relatively low. The revenues earned by the business of chips, salted fish and boiled anchovies are greater than the income earned from the business of tempe, tofu and flake chips. The determinants of the level of income of MSMEs in Bandar Lampung are the level of formal education, business experience, volume of production and plans to increase production in the future. Keywords: MSMEs, production, income
Penerapan PSAK 10 Tentang Penyajian Laporan Keuangan pada Transaksi Valuta Asing untuk Menunjang Kewajaran Laporan Keuangan PT JFI Dhela Fajar Pratiwi; Endang Asliana; Nurmala Nurmala
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.v15i1.2393

Abstract

Foreign exchange transactions are transactions related to foreign currencies, where the exchange rate at any time will rapidly change in value, this is what often becomes a problem and causes foreign exchange differences. This writing aims to determine the accounting treatment of sales transactions, purchases related to PT JFI’s foreign exchange, and to find out the fairness of the financial statements. The secondary company data used by the author is PT JFI's 2019 financial report, data on changes in the closing exchange rate on December 31, 2019, a list of the total cash, receivables, and debts of USD and EURO in 2019. The results of this paper state that, the accounting treatment of foreign exchange differences in PT JFI's financial statements is not in accordance with PSAK 10, and the foreign exchange difference at PT JFI also causes the amount of profit in the financial statements not to show the actual situation, thus affecting audit income on the fairness of the financial statements.
Perhitungan Pajak Penghasilan atas Usaha Katering (Studi Pada Katering SR) Sanie Sabella; Dian Nirmala Dewi; Endang Asliana
Jurnal Ilmiah ESAI Vol 15 No 2 (2021)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v15i2.2400

Abstract

SR catering is a food and beverage provider that is equipped with equipment and equipment for the manufacturing, storage, and presentation process in accordance with the location of the order. In 2018, the Government issued Government Regulation No. 23 of 2018 on the change of the tax rate which was originally 1% to 0.5%. This writing aims to explain the implementation of tax obligations on SR Catering suggested by the Tax Consultant Office Z. The data used is in the form of sales recapitulation for the period january 2019, a certificate of Government Regulation No. 23 of 2018, Annual Tax Return, and proof of deposit. The analytical method used this final task is a qualitative descriptive method. The results of this writing show that SR Catering is subject to the tax rules of Government Regulation No. 23 of 2018 where SR Catering has a certificate stating that SR Catering has a certain gross circulation and is subject to Final Income Tax at a rate of 0.5% and in the implementation of its virginity SR Catering performs calculations, deposits, and reporting that has been in accordance with the government regulations.  
Kinerja Keuangan Bank Syariah sebagai Implikasi atas Konsentrasi Kepemilikan Dian Nirmala Dewi; Artie Arditha Rachman; Endang Asliana
Jurnal Ilmiah ESAI Vol 15 No 2 (2021)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v15i2.2404

Abstract

This study aims to examine the effect of ownership concentration and type of share ownership on the financial performance of Islamic banks in Indonesia. The sample used is Islamic commercial banks recorded in Indonesian Islamic Banking Statistics, with a study period of five years, from 2014 to 2018. Regression testing involves financial performance (ROA, ROE, and NPL) as the dependent variable; ownership concentration (K) and ownership type (INST, GOV, FAM and FOR) as independent variables; and some control variables, such as CAR, size, leverage, and company age. Data collected shows that all of Islamic Banks in Indonesia have concentrated ownership, therefore that factor should be omitted from independent variables. Based on hypothesis testing, we find that financial performance of Islamic Banks in Indonesia are not influenced by it’s ownership type.
Pembuatan Sistem Laporan Keuangan Sederhana Berbasis Microsoft Access untuk Usaha Mikro, Kecil, dan Menengah Olivia Luthfia Nabila; Endang Asliana; Eksa Ridwansyah
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.v16i1.2409

Abstract

Micro, Small, and Medium Enterprises (UMKMs) are the largest business units in Indonesia. There are UMKMs that do not make transaction records and financial reports. This can be detrimental to business people because they do not know the details of transactions and developments in their own businesses and cannot take advantage of the usefulness of financial reports. This problem occurs because of the lack of ability to make financial reports and the absence of an effective, efficient, and affordable system. Technology is the right medium in dealing with these problems, therefore the author decided to create a simple financial reporting system based on Microsoft Access, called TEAMER. The analysis used in making TEAMER is quantitative analysis and Black Box Testing. The analysis shows that TEAMER has been running well according to the plans and orders entered. The author has succeeded in creating a system that can be used to enter business information, register accounts, and financial transactions, and can produce general journals, ledgers, and financial reports (cash flow, profit and loss, changes in capital and financial position).  
PENGARUH SOSIALISASI PAJAK, PEMAAHAMAN PERPAJAKAN, DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI PROVINSI LAMPUNG liani pitaloka; Endang Asliana; Irawan
Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Vol 8 No 2 (2022): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jabe.vol8.iss2.2022.935

Abstract

This study aims to determine the effect of tax socialization, tax understanding, and education level on MSME taxpayer compliance in Lampung Province. The population in this study is MSME taxpayers registered at the Lampung Province Tax Service Office as many as 126 MSME taxpayers. Sampling using Proportional Random Sampling technique. This technique is used because the population has members/elements that are not homogeneous and proportionally stratified. The data collection method used a questionnaire distributed online using google forms and documentation. The analytical tool used is multiple linear regression with the hypothesis test, namely the t-test performed using the SPSS.V.22 program. The results showed that tax socialization had a significant positive effect on MSME taxpayer compliance in Lampung Province, understanding of taxation had a significant positive effect on MSME taxpayer compliance in Lampung Province, while education level had no effect on MSME taxpayer compliance in Lampung Province
Pengaruh Pengumuman Boikot oleh MUI Terhadap Abnormal Return Saham Perusahaan yang Terdaftar di Bursa Efek Indonesia Ade Muthia Afifah; M. Muhayin A. Sidik; Endang Asliana
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5369

Abstract

The boycott of products from companies suspected of being affiliated with Israel in Indonesia began with an announcement from the Indonesian Ulema Council (MUI) on Wednesday, November 8, 2023. The purpose of this research is to find out how the boycott declaration affected unusual returns. An event study approach, including an estimating period and an event observation period, is used in the research. The paired sample t-test and the one-sample Kolmogorov-Smirnov test are the tools made use of. According to the findings, the MUI announcement had no discernible effect on anomalous returns either before or after it was made public.
Co-Authors Ade Muthia Afifah Artie Arditha R Artie Arditha Rachman Artie Arditha Rahman Dhela Fajar Pratiwi Dian Nirmala Dewi Dian Nirmala Dewi Dewi Evi Yuniarti Fadila Marga Saty Fitriani Irawan Irawan Irawan Irwandi . liani pitaloka M. Muhayin A. Sidik Marlinda Apriyani Nurmala Nurmala Olivia Luthfia Nabila Ridwansyah, Eksa Sanie Sabella