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All Journal Jurnal Teknologi Informasi dan Bisnis Pengabdian Masyarakat Darmajaya SOSHUM : Jurnal Sosial dan Humaniora [Journal of Social Sciences and Humanities] JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Studi Akuntansi, Keuangan, dan Manajemen Cerdika: Jurnal Ilmiah Indonesia Jurnal Ilmiah ESAI
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Politeknik Negeri Lampung
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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.
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
Penilaian Kinerja Keuangan PT KLM Ditinjau dari Rasio Keuangan dan Common Size untuk Periode 2009-2013 Alfaizah Alfaizah; Destia Pentiana; Damayanti Damayanti
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.v13i1.1272

Abstract

The purposes of this study are to (a) calculate and analyze the financial performance at PT KLM when measured by financial ratios for the 2009-2013 period, and (b) calculate and analyze financial performance at PT KLM if measured by Common Size Analysis for the 2009-2013 period. The data analysis method used in this final project report is quantitative descriptive analysis of financial statements. The analysis used in the preparation of this study is financial ratio analysis and common size analysis. Financial ratios in the form of liquidity ratios (CR and QR), solvency ratios (DAR and DER) and profitability ratios (NPM, ROA and ROE) as well as common size analysis of PT KLM's income statement and balance sheet for the 2009-2013 period. Based on the results of the research on the financial performance of PT KLM with financial ratios, the financial condition of PT KLM is still dominated by debt, causing the health of the company to be generally categorized as bad while based on a common size analysis that the average balance sheet component is volatile and the trend is unstable. In 2011, 2012 and 2013 PT KLM experienced a decrease in the percentage of its current debt, while from the common size income statement it was found that the trend of the HPP component decreased from 2009-2013 and was offset by the increase in net income each year for 5 periods.Keywords: performance, financial ratio, common size.
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
Persandingan UU Nomor 18 Tahun 2000 Dengan UU Nomor 24 Tahun 2009 Tentang PPN Dan PPnBM Damayanti Damayanti
Jurnal Ilmiah ESAI Vol 4 No 3 (2010)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v4i3.1342

Abstract

Pokok-pokok perubahan  ketiga UU No. 18 Tahun 2000 tentang PPN dan PPnBM menjadi UU No. 42 Tahun 2009  yang mulai efektif per 1 Januari 2010, antara lain :  penambahan istilah Ekspor Barang Kena Pajak Tidak Berwujud dan Ekspor Jasa Kena Pajak; Objek dan non objek pajak. Usaha di  luar daerah pabean atas ekspor jasa kena pajak (JKP) dan Barang Kena Pajak (BKP) dikenakan tarif 0%. Barang hasil pertanian yang diambil dari sumbernya tetap objek pajak.; untuk menjamin ketersediaan bahan baku industri energi, termasuk batubara, tetap tidak terkena PPN; Daging, telur, susu, sayur, buah, tidak kena PPN; untuk   menghindari pengenaan ganda, maka yang sudah kena pajak daerah dikecualikan seperti galian C, hotel,  restoran, katerin;. Jasa keuangan, termasuk bank syariah, bukan jasa kena pajak; Retur  jasa kena pajak; Tarif tertinggi pajak barang mewah (PPnBM) 200% diterapkan jika benar-benar diperlukan  Key words :     Pokok-pokok perubahan; UU No. 18 Tahun 2000; UU No. 42 Tahun 2009; PPN, PPnBM
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.
Audit Pada Akun Penjualan Real Estate PT RAI Raa’fiuddin Al Ichlas; Anita Kusuma Dewi; Damayanti Damayanti
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.v15i2.2399

Abstract

PT RAI is a property company based in Jakarta.  Sales are the main activity of the company to increase revenue, the source of revenue comes from the sale of real estate.  There are constraints in recording sales that resulted in misstatements in 2019, this change occurred because the company could not fully acknowledge sales because there were sales that were not recognized by PSAK 72. The purpose of this writing is to know the audit process and the results of the audit of real estate sales accounts at PT RAI.   The source of data drafting this scientific work is secondary data with the method of data collection is a method of documentation and the analysis method used is quantitative descriptive. This article discusses the audit process of sales accounts that have been established by KAP TRR, based on the sales audit process conducted, the author notices some errors in the recognition of sales accounts.  In the final stages of examination conducted correction journal related to these errors.  Based on the discussion of this scientific work and the audit process that has been conducted at PT RAI, it can be concluded that the audit process on the sales account that has been done is sufficient. Audit adjustments have been made on the results of audit findings related to misstatements on sales accounts, then on the sales account there are no other material misstatements.
Audit Aset Tetap pada PT. ABC Febriani Febriani; Damayanti Damayanti; Rusmianto Rusmianto
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.v15i2.2401

Abstract

This paper is about the calculation of depreciation of fixed assets by PT ABC and kap kh auditors in the period 2019, which aims to explain the audit procedures on fixed assets of PT ABC by kap kh auditors, explain the findings of the audit of fixed assets of PT ABC, mention adjustments to the findings of the audit of permanent assets of PT ABC, and explain the impact of the audit findings on the financial statements on PT ABC period 2019.  The data source used is secondary data. The data collection technique used is a documentation method. The data analysis method used is the quantitative analysis method. At the time of the audit of PT ABC's fixed assets by implementing audit procedures, there was a difference in depreciation calculation between PT ABC and kap kh auditors. Based on that, adjustment / journal correction is carried out. The difference and adjustment will have an impact on the financial statements, namely the increase in the total financial position statement and the total comprehensive income statement on the income statement of PT ABC for the period 2019.  
Audit Aset Produktif pada PT. XYZ Yulia Ayu Puspita Hutagalung; Damayanti Damayanti; Dian Nirmala Dewi
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.v15i2.2402

Abstract

This writing aims to describe the classification of plants that have not produced that should be used as producing plants or categorized into assets. The data used is secondary data using documentation data collection methods. The data analysis method carried out by the author is to collect data related to auditing productive assets such as pt xyz financial statements, working papper audit, draft audit of PT XYZ in 2019, and a list of details of TBM and TM. Then study the audit of productive assets in accordance with the procedures of KAP KS, perform a recalculation of productive assets, and present the findings obtained by the auditor and present the audit results. From the results and discussions that have been done by the author, it can be concluded that the auditor has done calculations related to the productive assets of PT XYZ and the results obtained from the audit conducted by kap KS auditors, namely PT XYZ has not made Plants Have Not Produced into Producing Plants. So it is recommended 2 journal adjustment related to its findings when conducting an audit of pt xyz's productive assets
Co-Authors - - Nurmala, - - Alfaizah Alfaizah Andreas Bagus Primadani Depita anggraini Destia Pentiana Dewi, Anita Kusuma Dian Nirmala Dewi Eksa Ridwanysah Evi Yuniarti Fadhila Septianingrum Febriani Febriani Gabriella Tara Parapasan Indah Bagus Dini Kusuma Dewi Maryani Maryani Muhammad Lubara Ni Made Ayu Wardani Nurmala Nurmala Putri Puji Lestari Raa’fiuddin Al Ichlas Ridwansyah, Eksa Rusmianto Rusmianto Sekar Woro Wulandari Tri Sandhika Jaya Umarudin Kurniawan Yolanda Dila Sevia H Yulia Ayu Puspita Hutagalung