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All Journal Jurnal AKSI (Akuntansi dan Sistem Informasi) JURNAL PENDIDIKAN TAMBUSAI Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Pengabdian Nasional eCo-Fin Reviu Akuntansi, Manajemen, dan Bisnis Media Riset Akuntansi Auditing & Informasi Proceeding Applied Business and Engineering Conference Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Jurnal Riset Akuntansi Soedirman Jurnal Nusantara Mengabdi Soedirman Accounting, Auditing and Public Sector Journal Klabat Accounting Review Jurnal Ilmiah ESAI Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Neraca Manajemen, Akuntansi, dan Ekonomi InJEBA : International Journal of Economics, Business and Accounting Jurnal abimana (Jurnal Pengabdian Kepada Masyarakat Nasional) Ulil Albab Jurnal Studi Perhotelan dan Pariwisata Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Ridwansyah, Eksa
Politeknik Negeri Lampung
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Journal : Jurnal Ilmiah ESAI

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Evaluasi Implementasi Pengungkapan Informasi Corporate Social Responsibility (CSR) pada PT Lambang Jaya dan PT Tunas Baru Lampung, Tbk Eksa Ridwansyah; Damayanti Damayanti; Lihan Rini Puspo Wijaya
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.v9i2.932

Abstract

This study aimed to quantify and analyze the level of disclosure of CSR activities as well as calculate and analyze the percentage of disclosures based on each theme disclosure of CSR activities. The methods used to answer the purpose are descriptive qualitative and descriptive quantitative. The data were collected through questionnaires and analyzed through content analysis on the disclosure of CSR in the company's annual report. The content analysis was conducted using the check list of the items of CSR disclosure in the annual report of the company. The items of the disclosure were classified by themes of the disclosure (Environment, Energy, Health and Safety of the Employment, miscellaneous of Labor, Products, Community and Public Involvement). It is known that the percentage of the disclosure was by the themes. Further, the results of quantitative descriptive analysis checklist are to determine the index of CSR. The results of the study are as follows: The disclosure level of CSR of PT PT Tunas Baru Lampung Tbk as a whole is equal to 46% which is lower than that of PT Lambang Jaya - 71.6%. Based on the themes of disclosure, the implementation of CSR is the best done by PT Lambang Jaya in the category of energy, health and safety, and general products with a percentage of 100%, and then successively followed by the environmental category of 90.9%, category "miscellaneous of labor" amounted to 51.7%, and the worst is the category "community involvement" by 33.3%. As for PT. Tunas Baru Lampung Tbk, the best disclosures were made by TBLA in the categories of energy, product and general with a percentage of 100%, and then successively followed by the environmental category of 54.5%, the category "miscellaneous of labor" for 37.9%, and the worst is the category of "health and safety" and "community involvement" which was at 0%Keywords: CSR, Disclosure, Plantation Company
Implementation of Mnemonic Technique in Learning Auditing: A Classroom Experiment Artie Ardhita Rachman; Eksa Ridwansyah; Endang Asliana
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.v8i3.947

Abstract

The research is to empirically test the effect of using mnemonic techniques in auditing context. The ability of memorizing the auditing concept is tested through the experimental learning material. The participants involved in the experiment are the students of Accounting Study Program in Politeknik Negeri Lampung. The participants are divided into three experiment groups randomly. There are two mnemonic groups and a control group. The two mnemonic groups are a group with sentence mnemonic device and the other with first letter mnemonic device. The two devices are also tested in order to have the best device applied in auditing class. The results show that the mnemonic techniques give a positive effect in memorizing the auditing learning material, with the sentence mnemonic device as the best technique.Keywords: Experiments, Auditing Concept, Mnemonic
Evaluation Of The Implementation Of Environmental Accounting Disclosures/ PSAK Number.32 At The Go Public Forestry Exploitation Company In Indonesia Eksa Ridwansyah; Damayanti Damayanti
Jurnal Ilmiah ESAI Vol 7 No 2 (2013)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v7i2.988

Abstract

In helping government to minimize the deforestation, Indonesian Institute of Accountants (IAI) has released the accounting standard  number 32 that gives standard for forestry companies in disclosing their activities that related to forest management. Therefore, the research aims is to evaluate the level of environmental disclosures of forestry companies that listed in Indonesia Stock Exchange. The data used is income statement from 2004 until 2007 and evaluated using qualitative descriptive. All of the information at income statement that related to environmental information then calculated as disclosure index. the disclosure index for all companies are between 0,58% and 0,8%. Keywords: disclosure index, forestry company, environmental information. 
Analisis Reaksi Pasar Modal Terhadap Perusahaan Perata Laba Dan Perusahaan Non Perata Laba Pada Perusahaan Sektor Pertanian Yang Go Publik Di Indonesia Eksa Ridwansyah; Maryani Maryani
Jurnal Ilmiah ESAI Vol 2 No 2 (2008)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v2i2.1355

Abstract

This research is to analyze market response toward profit information issued by profit averaging or non profit-averaging company.  The research was carried out through observation method.  The data used were secondary data issued by Jakarta Stock Exchange (BEJ) and Indonesian Capital Market Directory.  The variables were determined through unexpected earning and Cumulative Abnormal Return (CAR) methods. The model used in calculating expected profit was zero growth profit estimation and market expectation model.  The result of the research showed that empirically all the hypotheses proposed were not proven or rejected.  It can be concluded that the reaction of the stock exchange, as projected with abnormal return or stock trading volume between the company doing profit averaging and that of not doing, did not differ significantly.  A similar result was also obtained when the profit averaging and non profit-averaging companies were classified based on positive and negative earning surprise.  Keywords: unexpected earnings, Cumulative Abnormal Return (CAR), profit averaging.
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.
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.  
Evaluasi Penyajian dan Pengungkapan Piutang Pihak Berelasi Berdasarkan PSAK 7 antara PT IM dengan PT KA Riska Puji Astuti; Nurmala Nurmala; Eksa Ridwansyah
Jurnal Ilmiah ESAI Vol 15 No 1 (2021)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v15i1.2395

Abstract

PT IM is a subsidiary of PT KA engaged in Kwh Meter industry. PT KA purchases inventory of trade goods to PT IM which is used to meet the needs of the company's operational activities.  The recording carried out by PT IM regarding the sale to the parties in this case is that PT KA must pay attention to the provisions stipulated in the Statement of Financial Accounting Standards (PSAK) No.7 regarding the parties concerned. The purpose of this writing is to evaluate whether the presentation and disclosure of receivables of parties related to PT IM has been in accordance with PSAK No.7. The data analysis method used is a qualitative analysis method. Based on the results and discussions, the author concluded that PT IM has not fully implemented the ministry stipulated in PSAK No.7 in terms of presentation and disclosure of receivable parties.  
Pembuatan Sistem Laporan Keuangan Sederhana Berbasis Microsoft Access untuk Usaha Mikro, Kecil, dan Menengah Olivia Luthfia Nabila; Endang Asliana; Eksa Ridwansyah
Jurnal Ilmiah ESAI Vol 16 No 1 (2022)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v16i1.2409

Abstract

Micro, Small, and Medium Enterprises (UMKMs) are the largest business units in Indonesia. There are UMKMs that do not make transaction records and financial reports. This can be detrimental to business people because they do not know the details of transactions and developments in their own businesses and cannot take advantage of the usefulness of financial reports. This problem occurs because of the lack of ability to make financial reports and the absence of an effective, efficient, and affordable system. Technology is the right medium in dealing with these problems, therefore the author decided to create a simple financial reporting system based on Microsoft Access, called TEAMER. The analysis used in making TEAMER is quantitative analysis and Black Box Testing. The analysis shows that TEAMER has been running well according to the plans and orders entered. The author has succeeded in creating a system that can be used to enter business information, register accounts, and financial transactions, and can produce general journals, ledgers, and financial reports (cash flow, profit and loss, changes in capital and financial position).  
Pengaruh Penerapan E-Filing, Sanksi Perpajakan, Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kota Bandar Lampung Zya Pasha Melando; Irawan Irawan; Eksa Ridwansyah
Jurnal Ilmiah ESAI Vol 16 No 2 (2022)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v16i2.2548

Abstract

Taxes are the main source of government & development financing. Realizing the magnitude of the tax benefits, the government implements various ways in order to maximize tax revenue through increasing taxpayer compliance by carrying out tax reforms, namely improving tax regulations and administration systems. Data obtained from the regional office of the Directorate General of Taxes in Bengkulu and Lampung shows the low compliance of individual taxpayers in the city of Bandar Lampung.This study aims to determine the effect of the application of e-filing, tax sanctions, and knowledge of taxation on individual taxpayer compliance in Bandar Lampung City. The data used are primary data obtained through the distribution of questionnaires. The sample used in this study was 100 respondents who met the sample criteria from the total population of individual taxpayers registered at the Primary Tax Service Office in Bandar Lampung City. The method of analysis in this study is multiple linear regression analysis. The results of this study indicate that (1) the application of e-filing has a positive and significant effect on individual taxpayer compliance in Bandar Lampung City. (2) Tax sanctions have no significant effect on individual taxpayer compliance in Bandar Lampung City. (3) Knowledge of taxation has a positive and significant effect on individual taxpayer compliance in Bandar Lampung City.
Pengaruh kepemilikan institusional, komisaris independen, dan kompensasi rugi fiskal terhadap penghindaran pajak pada perusahaan manufaktur di BEI 2017 - 2019 Muhammad Daniel; Eksa Ridwansyah; Arif Makhsun
Jurnal Ilmiah ESAI Vol 16 No 2 (2022)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v16i2.2549

Abstract

This study aims to determine the effect of institutional ownership, independent commissioners, and fiscal loss compensation. The hypothesis is H1 whether institutional ownership has an effect on tax avoidance, H2 whether independent commissioners have an effect on tax avoidance, H3 whether fiscal loss compensation has an effect on tax avoidance. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. Determination of the sample using the Purposive Sampling method, namely the selection with certain criteria and obtained 44 companies that meet the criteria, so the total number of samples is 123 company reports. The method of data collection is through secondary data documentation obtained from downloading financial reports published by www.idx.co.id. The technique used is using SPSS.V.22 test equipment and multiple linear regression test. The results of this study indicate that institutional ownership has no effect on tax avoidance, independent commissioners have no effect on tax avoidance, fiscal loss compensation has affect on tax avoidance and institutional ownership, independent commissioners, and fiscal loss compensation collectively affect tax avoidance.
Co-Authors Ade Rachmawati anggraini, Depita Anisa Putri Nurdian Anwar Rahman Arif Makhsun Arif Makhsun Artie Ardhita Rachman Azizah, Lina Bella Jelina Putri Budi Rahman D Pentiana Damara Saputra Siregar Damara Saputra Siregar Damayanti Damayanti Damayanti Damayanti Damayanti Damayanti Destia Pentiana Dewi, Anita Kusuma Dewi, Anita Kusuma Dian Nirmala Dewi Dwi Cahyo, Enggar Eka Jatmiko Sulistio Wati Endang Asliana Endang Asliana Faila Suffah Fitri Mareta Fitri Mareta, Fitri H, Yolanda Dila Sevia Hanifah, Nahlia Irawan Irawan Irawan Irawan Kurniawan, Umarudin Kusuma Dewi Lihan Rini Puspo Wijaya Lihan Rini Puspo Wijaya Maharani, Nabila Malik, Sakiran Manasikana, Arina Mareta , Fitri Maryani Maryani Meyliana Astriyantika Muhammad Daniel Muna, Rif'atul Nawangsih, Nenden Indah Nurmala Nurmala Nurmala Nurmala Nurmala Nurul Qomariyah Nurwijayanti Olivia Luthfia Nabila Pangesti, Bella Pentiana, Destia Refdi Akmal, Refdi Riska Puji Astuti Rusmianto Rusmianto, Rusmianto Safitri, Enjel Novita Mei Sinaga, Fransiska siska aulia Siska Aulia Supriyatna, Agiska Ria Ulin Nuha Alfani Wayan Septianawati Yolanda Dila Sevia H Yuliansyah Yuliansyah Zya Pasha Melando