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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
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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Journal : Jurnal Ilmiah ESAI

 1 
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).  
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