Articles
<![CDATA[Pembinaan Sistem Akuntansi Piutang Pada Kpri Di Lampung Selatan ]]>
<![CDATA[Evi Yuniarti]]>;
<![CDATA[Artie Arditha Rahman]]>;
<![CDATA[Dian Nirmala Dewi Dewi]]>;
<![CDATA[Endang Asliana]]>;
<![CDATA[Irawan Irawan]]>;
<![CDATA[Fitriani Fitriani]]>;
<![CDATA[Irwandi Irwandi]]>
<![CDATA[ NEAR: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 2 (2022): NEAR ]]>
Publisher : <![CDATA[Komunitas Dosen Indonesia ]]>
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<![CDATA[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%.]]>
<![CDATA[Analisis Faktor – Faktor Yang Mempengaruhi Penggunaan Informasi Akuntansi Pada UMKM Di Bandar Lampung ]]>
<![CDATA[Sri Astuti]]>;
<![CDATA[irawan irawan]]>;
<![CDATA[Muhammad Muhayyin Sidik]]>
<![CDATA[ Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 11, No 4 (2022): Kinerja dan Bisnis ]]>
Publisher : <![CDATA[Universitas Malahayati ]]>
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DOI: 10.33024/jrm.v11i4.8814
<![CDATA[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.]]>
<![CDATA[Akseptasi Electronic Ticketing (Studi Pada Penumpang Pesawat di Provinsi Lampung) ]]>
<![CDATA[Irawan Irawan]]>
<![CDATA[ Jurnal Ilmiah ESAI Vol 12 No 1 (2018) ]]>
Publisher : <![CDATA[Politeknik Negeri Lampung ]]>
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DOI: 10.25181/esai.v12i1.1084
<![CDATA[This study empirically tested the acceptance of electronic ticketing study on airplanepassengers in Lampung Province, using model Technology Acceptance Model (TAM). Theproblems formulated to investigate in this research is how is the influence perception of youthand perception of benefit to attitude of using electronic ticketing to airplane passengers inLampung.The data were collected through survey method, by submitting questionnaires to respondents.The samples were taken by purposive / judgment sampling method to the user population thatis airplane passengers who have used electronic ticketing at least twice. The data wereprocessed from 100 respondents with structural equation model analysis technique (SEM)using software analysis of moment structure (AMOS) 18.The result of the data analysis indicates that exogenous construct variables perception of easeand perception of benefit have no significant effect on attitude of electronic ticketing usage onpassenger plane in Lampung.]]>
<![CDATA[Analisis Implementasi Aplikasi Accurate Pada PT MCG ]]>
<![CDATA[Dinny Irfani]]>;
<![CDATA[Irawan Irawan]]>;
<![CDATA[Nurmala Nurmala]]>
<![CDATA[ Jurnal Ilmiah ESAI Vol 12 No 2 (2018) ]]>
Publisher : <![CDATA[Politeknik Negeri Lampung ]]>
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DOI: 10.25181/esai.v12i2.1102
<![CDATA[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.]]>
<![CDATA[Determinan Kulitas Laba di Indonesia Studi Empiris pada Perusahaan yang Mempublik di Bursa Efek Indonesia ]]>
<![CDATA[Rusmianto Rusmianto]]>;
<![CDATA[Irawan Irawan]]>
<![CDATA[ Jurnal Ilmiah ESAI Vol 10 No 1 (2016) ]]>
Publisher : <![CDATA[Politeknik Negeri Lampung ]]>
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DOI: 10.25181/esai.v10i1.1349
<![CDATA[This study aims to examine empirically the effect of state ownership, gender, dividend policy, the company characteristics (size, leverage, profitability) and the mechanisms of corporate governance (managerial ownership and independent commissioner) to the quality of their earnings. Earnings quality proxies used in this study are as follow. The first proxy is discretionary accruals which are calculated by using modified Jones model. The second and third proxy based on the mapping of accruals into cash flow using models and Dichev Dechow in the form of accruals quality. The fourth proxy is based on market-based measurement that captures the ability of income to explain the variation in returns. The results showed that there is no difference between the earnings quality of State-Owned Enterprises (SOEs) and private companies. Keywords: Quality of Earnings, Ownership State, Gender, Dividends, characteristics of the company, corporate governance]]>
<![CDATA[Akuntansi Sumberdaya Manusia di Persimpangan Jalan ]]>
<![CDATA[Irawan Irawan]]>
<![CDATA[ Jurnal Ilmiah ESAI Vol 10 No 1 (2016) ]]>
Publisher : <![CDATA[Politeknik Negeri Lampung ]]>
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DOI: 10.25181/esai.v10i1.1350
<![CDATA[This paper is intended to describe the Human Resources Accounting: its recognition, measurement, urgency, implications and development. The method used was literature study approach delivered descriptively. Human resource accounting is accounting for human being as a source of the organization. It is applied aiming at presenting the information, measuring tools and frameworks and their implications in the company. The recognition of HR as a company asset that is based on the ability of HR will provide economic benefits for the company. In recent years, it has significant development which is supported by the determination of the international accounting standards. Keywords: Human Resource Accounting ( HRA ), implications , development]]>
<![CDATA[Pengakuan, Pengukuran, Dan Penyajian Aset Biologis pada PT. XYZ (Peternakan Sapi) ]]>
<![CDATA[Lutfi Bimantoro]]>;
<![CDATA[Irawan Irawan]]>;
<![CDATA[Destia Pentiana]]>
<![CDATA[ Jurnal Ilmiah ESAI Vol 14 No 2 (2020) ]]>
Publisher : <![CDATA[Politeknik Negeri Lampung ]]>
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DOI: 10.25181/esai.v14i2.2390
<![CDATA[Final Project Report aims to explain whether the recognition, measurement and presentation of biological assets at PT XYZ is in accordance with the accounting standards set by PSAK No. 69. The source of data for writing this final project report is secondary data using the documentation data collection method. The data analysis method used by the author in preparing the final project report is a descriptive method with a quantitative approach. The author discusses the recognition, measurement, and presentation of biological assets at PT. XYZ whether it is in accordance with accounting standards in force in Indonesia, namely PSAK No.69. There are differences in recognition, measurement and presentation according to PT. XYZ and PSAK No.69 must be adjusted.]]>
<![CDATA[Evaluasi Pengakuan Pendapatan Atas Perusahaan Real Estate Berdasarkan PSAK NO.44 ]]>
<![CDATA[Yosmar Ilham]]>;
<![CDATA[Irawan Irawan]]>;
<![CDATA[Evi Yuniarti]]>
<![CDATA[ Jurnal Ilmiah ESAI Vol 14 No 2 (2020) ]]>
Publisher : <![CDATA[Politeknik Negeri Lampung ]]>
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DOI: 10.25181/esai.v14i2.2392
<![CDATA[The writing of this final project aims to evaluate the recognition of PT ABC revenue in 2018 whether it is in accordance with PSAK No.44. PT ABC's revenue recognition is performed using the Deposit Method. The evaluation was carried out on 2 types of financial statements, namely the income statement and the 2018 financial position report. Based on the evaluation of revenue recognition according to PSAK No.44, the results were obtained which stated that PT ABC had not yet recognized revenue because there were no customers who paid off their houses and buildings. still under construction, the company records money from customers as unearned revenue. According to PSAK No.44 all money originating from consumers is recognized as income received in advance as long as the buying and selling process has not been completed. So that the records made by the company are in accordance with PSAK No.44 ]]>
<![CDATA[Memprediksi Perkembangan Pendapatan pada Koperasi KW Dengan Metode Tren ]]>
<![CDATA[Hadi Gustara]]>;
<![CDATA[Irawan Irawan]]>;
<![CDATA[Evi yuniarti]]>
<![CDATA[ Jurnal Ilmiah ESAI Vol 15 No 1 (2021) ]]>
Publisher : <![CDATA[Politeknik Negeri Lampung ]]>
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DOI: 10.25181/esai.v15i1.2394
<![CDATA[This study aims to determine and predict the development of cooperative income and determine the trend method that has a relatively small risk of error to be used in analyzing and comparing the income prediction with the actual data. The type of data used is secondary data. The data collection method used is the documentation method. The documentation collected is in the form of monthly cooperative income reports from January to December 2019. The data analysis method used is quantitative and qualitative methods. The results of the discussion of this final project show that in the period January to December 2019 cooperative income has increased and decreased. The percentage of total increase and decrease in income from savings and loan services is more stable than the percentage of income from the procurement of goods and services which is volatile. The trend method which has a small risk of error in analyzing savings and loan service income is the quadratic method, while the exponential method is used for income from the procurement of goods and services]]>
<![CDATA[ANALISIS AKUNTANSI ASET TETAP PADA KOPERASI HMS ]]>
<![CDATA[Hasanudin Hasanudin]]>;
<![CDATA[Irawan Irawan]]>;
<![CDATA[Dian Nirmala Dewi]]>
<![CDATA[ Jurnal Ilmiah ESAI Vol 15 No 1 (2021) ]]>
Publisher : <![CDATA[Politeknik Negeri Lampung ]]>
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DOI: 10.25181/esai.v15i1.2397
<![CDATA[Fixed assets have an important role for the smooth running of cooperative operations. Proper policy in the treatment of fixed asset accounting is needed in maximizing that important role. Users of financial statements urgently need information in accordance with the Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP) so that an analysis of fixed asset treatment needs to be done to ensure whether the treatment of fixed assets has been in accordance with the ETAP SAK. The data used is secondary data consisting of the financial statements (balance sheet) of THE HMS Cooperative in 2018, data on ownership of the 2018 HMS Cooperative fixed assets (list of equipment, vehicles and furniture) along with the list of depreciation of cooperative fixed assets 2018. In data analysis the methods used are qualitative and quantitative methods. Based on the results of the analysis, it can be concluded that the fixed assets in the HMS Cooperative have been in accordance with SAK ETAP No. 15. In the recognition of fixed assets, cooperatives recognize the type of fixed assets by means of their acquisition, namely by cash purchase. Hms's cooperative fixed assets are depreciated using the straight line method. In termination, the HMS Co-operative has never stopped its fixed assets. HMS cooperative complies with SAK ETAP in its presentation, where fixed assets are presented in the balance sheet. However, HMS Cooperative does not disclose fixed assets because the cooperative does not make CALK]]>
