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Journal : Jurnal Ilmiah ESAI

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Perbandingan Kinerja Keuangan Koperasi Konvensional Dan Koperasi Syariah Di Kota Bandar Lampung Nurmala Nurmala; Damayanti Damayanti; Eksa Ridwanysah; Destia Pentiana
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.v12i1.1085

Abstract

There are 740 cooperatives registered in Bandar Lampung, but more than 50% aresuspended. Of these, only a few are actively reporting their financial performance in the formof complete financial statements. Therefore the author assumes that it is important to analyzethe comparison financial performance of conventional cooperative and of Islamiccooperatives in the city of Bandar Lampung. The overall financial performance ofcooperatives is assessed based on the regulation of the State Minister for Cooperatives andSmall and Medium Enterprises of Republic of Indonesia Number: 14 / PER / M.KUKM / XII /2009. The assessment of cooperative health includes capital, quality of productive assets,management, efficiency, liquidity, independence and growth, and cooperative identity. Toassess the financial performance of sharia cooperatives is based on the regulations of theMinister of Cooperatives and Small and Medium Enterprises No. 35.3 / Per / M.KUKM / X /2007. In addition to cooperative health assessments covering capital, quality of productiveassets, management, efficiency, liquidity, independence and growth, and identity ofcooperatives, there is an assessment of compliance with Islamic principles. The objects in thisstudy are cooperatives that actively reported their finances to the cooperative service in 2015and 2016. There are 24 conventional and sharia cooperative financial reports analyzed.Based on the analysis, the financial performance of conventional cooperatives gets a finalscore of 67.15 while the sharia cooperative gets the final score amounting to 74.13. The valueindicates that conventional cooperatives and Islamic cooperatives are equally healthy.Nevertheless, it can be said that the financial performance of Islamic cooperatives is betterthan that of conventional cooperatives.
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
Analisis Implementasi Aplikasi Accurate Pada PT MCG Dinny Irfani; Irawan Irawan; 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.v12i2.1102

Abstract

The purpose of this final report is to analyze the implementation of Accurate application on PT MCG. The data used include the reports produced by the Accurate application that is the income statement of PT MCG, and the output produced by Accurate application. The author uses qualitative methods to provide information about the menus contained in the application Accurate, and the menus in the application Accurate used PT MCG and its function for PT MCG. The Accurate application on PT MCG has deficiencies in the resulting financial reports. The Accurate application used by PT MCG only results in the income statement. The resulting profit and loss statement has not complied with the applicable regulations, since the income statement of PT MCG does not represent costs as one of the components  of the income statement of the company. The use of Accurate application  on  PT  MCG  has  not  been  optimal  in  the  preparation  of  the  company's financial  statements  in  particular  can  not  display  the  statement  of  financial  position (balance  sheet). The authors suggest that companies  use the more comprehensive  new version of the Accurate versiter application. Keywords: Accurate, Income Statement, PT MCG.
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
Pegadaian Syariah dalam Tinjauan Konseptual Nurmala Nurmala; Damayanti Damayanti; Rusmianto Rusmianto
Jurnal Ilmiah ESAI Vol 4 No 2 (2010)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v4i2.1336

Abstract

This review discusses what sharia pawnshop is and its legal basis, therefore this review can be used as reference and give satisfaction for those who will have transaction in sharia pawnshop. Further, people will choose sharia pawnshop as trusted financial institution to increase their prosperity.Key words : Sharia Pownshop
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.
Mengkaji Dampak Penerapan Strategi Penghindaran Pajak (Tax Avoidance) terhadap PPh Terutang WPOP Damayanti Damayanti; Eksa Ridwansyah; Nurmala Nurmala
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.v14i1.2386

Abstract

Penerlitian ini bertujuan untuk melihat dampak penerapan strategi penghindatan pajak (tax avoidance) terhadap PPh terutang untuk WPOP. Metode penelitian yang digunakan adalah deskriptif analitis, dengan metode pengumpulan data menggunakan metode wawancara, pengamatan dan metode dokumentasi. Sampel penelitian diambil menggunakan metode purposive sample terhadap 30 WPOP Pengusaha yang menyelenggarakan pembukuan. Hasil akhir dari penelitian ini adalah adanya penurunan/berkurangnya PPh terutang yang ditanggung oleh WPOP di akhir tahun jika WPOP melakukan stategi tax avoidance.
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.
Evaluasi Penyajian dan Pengungkapan Piutang Pihak Berelasi Berdasarkan PSAK 7 antara PT IM dengan PT KA Riska Puji Astuti; Nurmala Nurmala; Eksa Ridwansyah
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.v15i1.2395

Abstract

PT IM is a subsidiary of PT KA engaged in Kwh Meter industry. PT KA purchases inventory of trade goods to PT IM which is used to meet the needs of the company's operational activities.  The recording carried out by PT IM regarding the sale to the parties in this case is that PT KA must pay attention to the provisions stipulated in the Statement of Financial Accounting Standards (PSAK) No.7 regarding the parties concerned. The purpose of this writing is to evaluate whether the presentation and disclosure of receivables of parties related to PT IM has been in accordance with PSAK No.7. The data analysis method used is a qualitative analysis method. Based on the results and discussions, the author concluded that PT IM has not fully implemented the ministry stipulated in PSAK No.7 in terms of presentation and disclosure of receivable parties.  
Penentuan Sampling Audit Menggunkan Metode Monetary Unit Sampling (MUS) pada Akun Beban Operasional PT ABC oleh KAP EFG Ria Rismawati; Nurmala Nurmala; Maryani Maryani
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.v15i1.2396

Abstract

This study aims to find out how to determine audit sampling conducted by KAP EFG & Partners on PT ABC's 2019 income statement, especially on the operating expense account. One of the procedures implemented by the auditor is conducting a Test Of Detail (TOD), the steps used by the auditor to carry out the procedure are audit sampling using the monetary unit sampling method. The data collection method used in the preparation of this final project is a documentation method in the form of financial reports, general ledger, and journal vouchers. The data analysis method used is a quantitative method. Based on the results and discussion, the authors conclude that there are 6 items that can be sampled with the number of each item being 1 transaction with an interval of Rp. 218,963.943.
Co-Authors Alicia Wido Belinda Choirunnisa Nurahayu Damayanti Destia Pentiana Dewi, Anita Kusuma Dhela Fajar Pratiwi Dimas Febri Ardiansah Dinny Irfani Dwi Puji Hartono Eksa Ridwanysah Endang Asliana Evi Yuniarti Fitriani Irawan Irawan Lihan Rini Puspo Wijaya Maryani Maryani Oky Afriyan Ria Rismawati Ridwansyah, Eksa Riska Puji Astuti Rusmianto Rusmianto Wahyu Gustina