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All Journal Akuntansi'45 EKONOMIKA45 Jurnal Ilmiah ESAI
Rusmianto Rusmianto
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Economics, Econometrics & Finance

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Journal : Jurnal Ilmiah ESAI

 1 
Factors Affecting Employment Waiting Period for the Graduates of DIII Accounting of State Polytechnic of Lampung Rusmianto Rusmianto; Damayanti Damayanti; Irawan Irawan
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.v9i1.942

Abstract

This study is to empirically test the effect of cumulative GPA, English language skills, and gender toward the employment waiting period of the graduates of DIII Accounting of State polytechnic of Lampung. This research was conducted on the batches III to V of graduates of Diploma in Accounting of State Polytechnic of Lampung. A multiple regression model was used to test the hypothesis proposed. The results indicate that Academic ability (GPA ) and English language proficiency give a negative effect on employment waiting period of the graduates, while gender did not affect differently.Keywords : employment waiting period, GPA , English language proficiency : gender
Theoretical Study: Quality of Profit Rusmianto Rusmianto
Jurnal Ilmiah ESAI Vol 8 No 3 (2014)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v8i3.950

Abstract

Quality of profit refers to how far the value of profit of a company can communicate its performance during a period of measurement representatively and reliably (Sivaramakrishnan, 2008). Quality of profit can also be understood as the ability of the profit reported to predict future performance (Yaghoobnezhad, 2012). Some approaches can be used to measure the quality of a profit, such as : discretionary accruals, accrual quality, absolute residual accrual quality, and Value relevance. In addition, there are some factors influencing profit quality namely: state ownership, gender, dividend, corporate characteristics, and corporate governance mechanism.Keywords: profit quality, discretionary accruals, accrual quality
Preliminary Study of Accounting Application at The Micro Small and Medium Enterprises (MSMEs) in Bandar Lampung Rusmianto Rusmianto
Jurnal Ilmiah ESAI Vol 5 No 1 (2011)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v5i1.1035

Abstract

This study wanted to know how the application of accounting at the micro small and medium enterprises (MSMEs), especially MSMEs in the town of Bandar Lampung as a first step in establishing research and development activities are appropriate at a time when that will come. The variables that will be seen as the application of accounting in MSMEs are: recording system and reporting for financial transactions, knowledge of micro small and medium businesses (MSMEs) on accounting, knowledge of micro small and medium businesses (MSMEs) about the tax, the use of information technology in business, and business decision-making system. The conclusion that can be generated from research that uses 55 micro small medium enterprises (MSMEs) as a sample of the research are: the micro small and medium businesses (MSMEs), most have not been doing the accounting process as a recording system that produces financial reports.  The small micro business medium enterprises (MSMEs) have sufficient knowledge about the concept - general concepts of accounting but does not have sufficient knowledge about accounting process itself.  Most of the small and medium businesses (MSMEs) do not have enough knowledge about taxation. the majority of the perpetrators of small and medium enterprises (MSMEs) are not applying information technology in their business field. Most of the small and medium businesses (MSMEs) make operational decisions with a rational business but still make plans only limited in memory just is not translated in the form of documents.  Keywords: Accounting Aplication, Micro Small and Medium Enterprises
Co-Authors Anita Kusuma Dewi Dahlia Fatiyana Putri Damayanti Damayanti Destia Pentiana Irawan Irawan Meylan Adisti Ridwan Tika Yane Nurhaliezah