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All Journal Jurnal Ilmiah ESAI Jurnal Ekonomi, Manajemen, Akuntansi
Arif Makhsun
Politeknik Negeri Lampung
Economics, Econometrics & Finance Social Sciences

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Pengaruh Partisipasi Masyarakat Dan Transparansi Kebijakan Terhadap Hubungan Antara Pengetahuan Badan Permusyawaratan Desa (Bpd) Tentang Anggaran Dengan Pengawasan Keuangan Desa Rusmianto Rusmianto; Maryani Maryani; Arif Makhsun
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.v12i1.1088

Abstract

The objective of this study is to know: (1) the influence of BPD Knowledge on budgets onvillage financial oversight (APBDesa); (2) the influence of interaction of Communityparticipation on the relationship between knowledge of BPD on budget and village financialoversight (APBDesa); (3) The Influence of Public Policy Transparency Interaction on therelationship between knowledge of BPD on budgets and village financial oversight(APBDesa) and (4) Influence of BPD Knowledge interaction on budget, communityparticipation, and transparency of public policy towards village financial oversight(APBDesa). This research was conducted by using the members of the Village ConsultativeBoard (BPD) villages in Waysulan Sub-district, South Lampung Regency (8 Villages) as itsobject. The hypothesis in this research was tested by using multiple analysis (multipleregression). The data processing is done with the help of SPSS statistical application.Hypothesis testing performed after multiple regression models are used free of violation ofclassical assumptions, so that the test results can be interpreted appropriately. Theconclusions can be drawn is that the knowledge of village consultative bodies (BPD) has asignificant positive effect on the level of village financial oversight, while publicparticipation, accountability, and transparency of public policy do not affect the relationshipbetween the knowledge of members of village consultative bodies (BPD) these threevariables (public participation, accountability, and transparency of public policy) directlyaffect the level of oversight of village financial management.
Penilaian Tingkat Kesehatan Bank Perkreditan Rakyat XYZ dengan Metode Camel (Periode 2017-2018) Devi Rizka Sari; Destia Pentiana; Arif Makhsun
Jurnal Ilmiah ESAI Vol 14 No 2 (2020)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v14i2.2388

Abstract

This Final Task aims to find out the health level of people's credit banks in BPR XYZ in 2017 and 2018 by using the CAMEL method. This CAMEL method is based on the Decree of the Board of Directors of Bank Indonesia No. 30/12/KEP/DIR dated April 30, 1997 regarding the Procedures for Assessing the Health Level of The People's Credit Bank. The type of data used is secondary data in the form of bank management questionnaires that include general management and risk management and bpr xyz financial statements for the period 2017 - 2018. Data collection techniques are using documentation methods. The data analysis technique used is a quantitative analysis technique. The working procedure performed by the author is to calculate the ratio of each CAMEL component, calculate the credit score ratio and the credit score of factors, then sum up the entire credit score of factors and determine the category of BPR health predicate. The results of data analysis and discussion showed that the health level of BPR XYZ in 2017-2018 based on the CAMEL method received the title OF SEHAT.
Prediksi Potensi Kebangkrutan Menggunakan Metode Analisis Altman Z-Score, Springate Score dan Zmijewski Score pada PT XYZ Bella Jelina Putri; Eksa Ridwansyah; Arif Makhsun
Jurnal Ilmiah ESAI Vol 14 No 2 (2020)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v14i2.2389

Abstract

This final task report aims to find out the potential for bankruptcy in PT XYZ by using the Altman Z-Score, Springate Score, and Zmijewski Score analysis methods. The analysis method used in compiling this final task report is a quantitative method because the research is done by way of analysis based on numbers and data that have been obtained. Based on the results of the discussion can be concluded from the results of the analysis of predictions of potential bankruptcy using the altman Z-Score, Springate Score, and Zmijewski Score analysis methods that PT XYZ during the period 2016 - 2018 is in the danger zone or included in the criteria of companies that are potentially bankrupt. However, PT XYZ can still carry out its company's operations and PT XYZ strives to improve its financial condition.  
Keakuratan Metode Black Bunch Count (Bbc) dalam Estimasi Produksi Tandan Buah Segar (Tbs) pada PT Gawi Bahandep Sawit Mekar Rizkya Ramadha Putri; Rusmianto Rusmianto; Arif Makhsun
Jurnal Ilmiah ESAI Vol 14 No 2 (2020)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v14i2.2391

Abstract

The BBC method used by the corporation does not show a good level of accuracy so there is still a difference (difference) in the bbc's TBS production output with the actual production results that occur (realization) during harvest. The purpose of this final task is to find out the accuracy of the BBC methods in the period January, February, March and April used by PT GBSM.  The data analysis method used in this study is comparative analysis with the analysis tool, the Paired Sample T-test. The sampling technique in this study is a Stratified Random Sampling technique with samples taken amounting to 144 samples consisting of 10 afdeling in PT GBSM Estate 2.  The results of this study stated that in January and February the BBC method was inaccurate in estimating TBS production results at PT GBSM, while in March and April the BBC method was accurate in estimating TBS production results in PT GBSM.  
Strategi Perencanaan Pajak (Tax Planning) dalam Efisiensi Pajak Penghasilan Badan pada PT. EPM Assifa Diartasya Paramitha; Artie Arditha; Arif Makhsun
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.v15i2.2403

Abstract

This writing aims to find out whether PT EPM has previously implemented tax planning of income owed to its company, know the income tax planning strategy that can be applied to PT EPM, and know the influence when implementing tax planning (tax planning) of PT EPM income. Primary data used in the form of interviews is to get company information that is not listed in the form of documents, then secondary data used in the form of income / loss statements and annual tax returns of PT EPM Agency in 2019. Data analysis methods use quantitative and qualitative methods based on numbers and things that happen within the company. Based on the results and discussions known PT EPM has never implemented income tax planning owed by the agency so that the author provides input on income tax planning strategies that can be applied by PT EPM which can then be known influence on the implementation of income tax planning strategy (tax planning) on PT EPM.  
Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan pada Sektor Basic Materials di BEI Periode 2020-2023 Kartika Kartika; Artie Arditha Rachman; Arif Makhsun
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5363

Abstract

This study aims to answer the question, “How do financial performance metrics such as CR, DAR, DER, TATO, FAT, ROA, and ROE affect firm value as measured by PCV?” by analyzing the relationship between these ratios and firm value. This study used purposive sampling to collect data from seventeen raw material companies listed on the IDX, with a total of sixty-eight observations. The data analysis process used SPSS version 26 software and multiple linear regression. Firm value was found to be influenced by CR, DAR, DER, TATO, FAT, ROA, and ROE.
Pengaruh Motivasi Investasi, Pengetahuan Investasi, dan Risk Perception Terhadap Minat Investasi di Pasar Modal Bagi Generasi Z : Survey Mahasiswa S1/D4 Akuntansi Angkatan 2020 PTN di Kota Bandar Lampung Rahma Dhita Maharani; Endah Yuni Puspitasari; Arif Makhsun
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5389

Abstract

Investment in the capital market is crucial for a country's economic progress, yet the ratio of investors in Indonesia remains low. Generation Z holds significant potential as new investors. This study aims to examine the influence of investment motivation, investment knowledge, and risk perception on the investment interest of students in the capital market. The research method used is quantitative. The research uses a quantitative method, surveying 96 S1/D4 Accounting students from the 2020 cohort at a state university in Bandar Lampung, selected using Slovin's formula. Data were collected via questionnaires and analyzed using SPSS v26 software. The results show that investment motivation and risk perception positively influence investment interest, while investment knowledge does not. These findings highlight the importance of understanding the factors influencing Generation Z's investment interest to increase their participation in the capital market.
Co-Authors Artie Arditha Artie Arditha Rachman Assifa Diartasya Paramitha Bella Jelina Putri Destia Pentiana Devi Rizka Sari Endah Yuni Puspitasari Kartika Kartika Maryani Maryani Rahma Dhita Maharani Ridwansyah, Eksa Rizkya Ramadha Putri Rusmianto Rusmianto