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All Journal Jurnal Mahupiki Jurnal Media Wahana Ekonomika Indonesian Journal of Educational Review (IJER) Jurnal Bioterdidik: Wahana Ekspresi Ilmiah Jurnal Pendidikan dan Pembelajaran Kimia (JPPK) Jurnal Ilmiah Mahasiswa Pendidikan Guru Sekolah Dasar Caraka : Jurnal Ilmu Kebahasaan, Kesastraan, dan Pembelajarannya Jurnal Gizi dan Dietetik Indonesia (Indonesian Journal of Nutrition and Dietetics) Journal Analytica Islamica Jurnal Sains dan Teknologi Reaksi Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Journal of Management and Bussines (JOMB) Wawasan: Jurnal Kediklatan Balai Diklat Keagamaan Jakarta Jurnal Media Akuntansi (MEDIASI) EKONOMIKA45 Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) Jurnal Ilmiah ESAI MAXIMAL Botani: Publikasi Ilmu Tanaman dan Agribisnis
Nurmala Nurmala Nurmala Nurmala
Program Studi Pendidikan Dokter, Fakultas Kedokteran Universitas Tanjungpura
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Other

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Journal : Jurnal Ilmiah ESAI

 1 
Penerapan Sistem Manajemen Mutu ISO 9001:2008 Terhadap Peningkatan Kinerja Politeknik Negeri Lampung Nurmala Nurmala
Jurnal Ilmiah ESAI Vol. 9 No. 2 (2015)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v9i2.931

Abstract

Management Accounting states that the performance of an organization is not only seen on the financial performance but also in terms of non-financial. Non-financial performance assessment can be done by using a system of production and just-in-time distribution, employee empowerment, balance scorecard, reengineering, total quality control or quality management system known as ISO 9001: 2008.  Universities and colleges are required to be of good university governances. College performance typically uses non-financial ratings in the form of ISO 9001: 2008. State Polytechnics of Lampung is one of the colleges that has implemented quality management system ISO 9001: 2008. This study is to know the influence of the implementation of quality management system ISO 9001: 2008 to the improvement of performance of State Polytechnics of Lampung. This study assessed the performance of the employees.  The populations are the lecturers and academic staffs of  the department which has implemented the quality management system ISO 9001: 2008 as many as 160 people. Based on Solvin formula, the number of the sample is 58 people. The methods of data collection is the questionnaire containing indicators of the quality management system ISO 9001: 2008 and indicators of employee performance evaluation.  The data were analyzed through regression analysis. The results showed that the calculated F value of 85.671 with a significance level of 0.000. Because the Probability (0,000) is much smaller than 0.05, then the hypothesis is proven that the quality management system ISO 9001: 2008 has a significant influence on employee performance improvement in State Polytechnics of Lampung. Keywords: Management Accounting, performance, quality management system, and ISO 9001: 2008.
Overview of Financial Accounting Information Quality of Baitul Mal wattamwil (BMT) in Bandar Lampung Nurmala Nurmala
Jurnal Ilmiah ESAI Vol 9 No 1 (2015)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v9i1.937

Abstract

This research conducted to find out the quality of the Islamic financial accounting information of BMT in the city of Bandar Lampung. The object of research is the quality of financial accounting information consisting of relevance , reliability, comparability, consistency, and understandability by distributing questionnaires to 13 BMTs which are active in the city of Bandar Lampung. The research indicates that the quality of Islamic financial accounting information of BMTs in the city of Bandar Lampung is good.Key words: accounting information, the quality, BMT
The Correlation Between Information Quality of Sharia Financial Accounting and Financial Performance of Baitul Maal Wattamwil (BMT) In Bandar Lampung Nurmala Nurmala; Evi Yuniarti
Jurnal Ilmiah ESAI Vol 7 No 1 (2013)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v7i1.992

Abstract

This study empirically tested to determine he correlation between information quality of haria financial accounting consists of: relevance, reliability, comparable, consistent and understandable financial performance of BMT  in Bandar Lampung. Target population was 25 BMT guided by Small Business Incubation Center (PINBUK) Bandar Lampung. In the implementation of 25 BMT that was only 13 BMT reported their activities actively in the form of financial statements, and who has complete financial statements just as much as 12 BMT, then the BMT-12 is being sampled in the study. The test results of partial correlation analysis with Spearman Rank correlation, suggesting that sharia financial accounting information quality has a positive and significant relationship with financial performance. The results of the analysis has indicated that the quality of each aspect of the quality of accounting information is better, Thus the financial performance of BMT will be better too. The results of multiple correlation testing by Kendall Concordance Correlation analysis of all aspects: reliability relevance, comparable, consistent, understandable financial performance, and significantly positively correlated with the very high category. Thus improving the quality of financial accounting information will be followed by financial performance improvement. Keywords: Financial accounting information, financial performance, BMT.
Co-Authors A Hadi Arifin A. Rahman Alhafish Al Dhita Ramadhana Andri Eko Putra Anita Kusuma Dewi Annisa Putri Arafat, Yasir Arwin Achmad Bambang Purwanto Berti Yolida Bukhari Bukhari Edduar Hendri, Edduar Ella Adhisty Emilda Emilda Emma Lilianti, Emma Erna Listianingsih Evi Yuniarti Faradiva Ceteri Intan AL Thafunnisa Simanjuntak Irna Astriana Iwan Setiadi Jusmani, Jusmani Kiagus Muhammad Zain Basriwijaya Lesy Ayunda Merisa Nazlia Muhammad Arif Muttaqin Muhammad Hanafi Muhammad Wirandi Saputra Nanda Mailisa Meutia Novita Novita Novita Sari Nurkhayati Nurkhayati Nurmasyitah Nurmasyitah Pradana, Satria Adi Putra Ananta S Putri Delima R. Dwi Budiningsari Refli Sudrajat Renny Rahmadi Putra Resa Mahandra Rismansyah Saladin, Hendry Satriananda Satriananda Septiana Zahara Rizka Shofa Wardiyanti Sisi Permatasari Siti Hartinah siti rahmah Sudartomo Macaryus Sullaida Sullaida Sunyono - - Susetyowati Syafrizal Syafrizal Syafruddin Kalo Tasviri Efkar Wahyu Aprilliyandi Yulianti Yulianti