cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Damayanti
Contact Email
damayanti@polinela.ac.id
Phone
+6281369383245
Journal Mail Official
esai@polinela.ac.id
Editorial Address
Jl. Soekarno-Hatta, No. 10, Rajabasa, Bandar Lampung, Lampung 35144
Location
Kota bandar lampung,
Lampung
INDONESIA
Jurnal Ilmiah ESAI
Published by Politeknik Negeri Lampung
ISSN : 19786034     EISSN : 25804944     DOI : https://doi.org/10.25181/esai.v17i2.2641
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal ESAI menerbitkan artikel penelitian dan studi konseptual Ekonomi. Jurnal ini diterbitkan oleh Jurusan Ekonomi dan Bisnis, Politeknik Negeri Lampung. Artikel penelitian yang dikirimkan ke jurnal Esai ini akan direview oleh 2 (dua) reviewer. Artikel penelitian yang diterima akan tersedia online setelah proses peer to peer review jurnal. Bahasa yang digunakan dalam jurnal ini adalah bahasa Inggris atau Bahasa Indonesia
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
 1 
Search results for , issue "Vol 10 No 1 (2016)" : 8 Documents clear
Analisis Pemasaran Durian di Desa Talang Mulya Kabupaten Pesawaran Any Eliza
Jurnal Ilmiah ESAI Vol 10 No 1 (2016)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v10i1.1347

Abstract

Indonesia is one of the producers of durian fruit, but compared to other durian producing countries, namely Thailand and Malaysia, Indonesia durian production is quite low (500-700 thousand tons per year). Although the durian is attractive to many people, but durian farmer's profits can be considered low. This study aims to analyze channel of marketing, marketing margin and marketing efficiency of durian in Talang Mulya as one of the durian producers in Lampung Province. The research conducted from April to June 2015. The data were processed with qualitative and quantitative analysis. The sampling was done to 30 farmers, 8 retailers and10 customers by purposive sampling. The results showed that there are four marketing channels durian in Talang Mulya village, ie channel 1: farmer-traders-consumers, channel 2: farmer- traders-retailer-consumer, channel 3: farmer-retailer-consumer and channel 4: farmers - consumer. Marketing margin analysis found that the marketing agencies that earn the highest profit is the retailer. The results show that channel 4 is the most efficient marketing channel for marketing costs born by the consumer is smaller compared to other marketing channels. Keywords: durian, marketing channel, marketing margins, marketing efficiency
Islamic Capital Asset Pricing Model: Sebuah Analisis Perbandingan Igo Febrianto; Artie Arditha Rachman
Jurnal Ilmiah ESAI Vol 10 No 1 (2016)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v10i1.1348

Abstract

Moslem investors often find dilemma about asset pricing while having investments in stock exchange.   Conventional asset pricing model, such as Capital Asset Pricing Model (CAPM), cannot accommodate the needs for asset pricing which is free from riba and interest as one of the sharia requirements. The aim of the current research is to compare the conventional model with others which are developed by using zakat and inflation as a replacement component for risk free rate in CAPM, called Islamic CAPM. Descriptive analysis result shows that moslem investors could use inflation as a replacement component for risk free rate.  The statistical evidence also shows that the accuracy of this model is similar to the conventional asset pricing model. Keywords: CAPM, Islamic CAPM, zakat, inflation
Determinan Kulitas Laba di Indonesia Studi Empiris pada Perusahaan yang Mempublik di Bursa Efek Indonesia Rusmianto Rusmianto; Irawan Irawan
Jurnal Ilmiah ESAI Vol 10 No 1 (2016)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v10i1.1349

Abstract

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
Akuntansi Sumberdaya Manusia di Persimpangan Jalan Irawan Irawan
Jurnal Ilmiah ESAI Vol 10 No 1 (2016)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v10i1.1350

Abstract

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
Desain dan Implementasi Mobile Kuliah di Politeknik Negeri Lampung Berbasis Teknologi Android Henry Kurniawan; Tri Sandhika Jaya
Jurnal Ilmiah ESAI Vol 10 No 1 (2016)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v10i1.1351

Abstract

The development of technology has created the development of innovation in learning. In the middle of the development of learners get in touch with the mobile device and Internet technology becomes a new trend that enables mobile learning, or better known as mobile learning (m-learning). Lampung State Polytechnic is a university that focuses every effort on developing the quality of education. Currently Lampung State Polytechnic has not yet taken advantage of e-learning. E-Learning can be optimized by combining m-learning to e-learning, where there is an alternative learning process to be done with computers or mobile devices or combined with conventional learning system. Based on these issues, this study was made to develop m-lecture with Android platform based. Keywords: mobile learning, e-learning, m-lectures, mobile devices, m-learning, android
Evaluasi Pembelajaran Pemrograman Paralel dengan Materi Berbasis Animasi Dwi Chandra
Jurnal Ilmiah ESAI Vol 10 No 1 (2016)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v10i1.1352

Abstract

Parallel programming is a method to solve problem with application which run together. It can save time and hardware resources. Parallel programming subject is interesting because it needs basic knowledge about programming and networking. Teaching materials which contain animation help the students to understand the subject. It really helps to explain about the parallel process. The aims of this research are to know the impact of teaching method using animation and the part of the course that must be explained carefully. After the five month research, it is found that the animation in parallel programming subject can give positive impact on the students. Keywords parallel, programming, teaching, process, material.
Analisis Pemasaran Durian di Desa Talang Mulya Kabupaten Pesawaran Susni Herwanti
Jurnal Ilmiah ESAI Vol 10 No 1 (2016)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v10i1.1353

Abstract

Indonesia is one of the producers of durian fruit, but compared to other durian producing countries, namely Thailand and Malaysia, Indonesia durian production is quite low (500-700 thousand tons per year). Although the durian is attractive to many people, but durian farmer's profits can be considered low. This study aims to analyze channel of marketing, marketing margin and marketing efficiency of durian in Talang Mulya as one of the durian producers in Lampung Province. The research conducted from April to June 2015. The data were processed with qualitative and quantitative analysis. The sampling was done to 30 farmers, 8 retailers and 10 customers by purposive sampling. The results showed that there are four marketing channels durian in Talang Mulya village, ie channel 1: farmer-traders-consumers, channel 2: farmer- traders-retailer-consumer, channel 3: farmer-retailer-consumer and channel 4: farmers - consumer. Marketing margin analysis found that the marketing agencies that earn the highest profit is the retailer. The results show that channel 4 is the most efficient marketing channel for marketing costs born by the consumer is smaller compared to other marketing channels. Keywords: durian, marketing channel, marketing margins, marketing efficiency
Tingkat Pendapatan dan Faktor-Faktor Penentu Pendapatan UMKM di Bandar Lampung Marlinda Apriyani; Endang Asliana; Fadila Marga Saty
Jurnal Ilmiah ESAI Vol 10 No 1 (2016)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v10i1.1354

Abstract

The existence of MSMEs is very important as either primary or additional revenue sources revenue especially for poor families. In addition, SMEs can reduce the unemployment rate. The income level of some of the home industries (IRT) in Bandar Lampung is still relatively low. The revenues earned by the business of chips, salted fish and boiled anchovies are greater than the income earned from the business of tempe, tofu and flake chips. The determinants of the level of income of MSMEs in Bandar Lampung are the level of formal education, business experience, volume of production and plans to increase production in the future. Keywords: MSMEs, production, income

Page 1 of 1 | Total Record : 8

 1 

Filter by Year

2016 2016


Reset
Filter By Issues
All Issue Vol 17 No 2 (2023) Vol 17 No 1 (2023) Vol 16 No 2 (2022) Vol 16 No 1 (2022) Vol 15 No 2 (2021) Vol 15 No 1 (2021) Vol 14 No 2 (2020) Vol 14 No 1 (2020) Vol 13 No 2 (2019) Vol 13 No 1 (2019) Vol 12 No 2 (2018) Vol 12 No 1 (2018) Vol 10 No 2 (2016) Vol 10 No 1 (2016) Vol. 9 No. 2 (2015) Vol 9 No 1 (2015) Vol 8 No 3 (2014) Vol 8 No 2 (2014) Vol 8 No 1 (2014) Vol 7 No 3 (2013) Vol 7 No 2 (2013) Vol 7 No 1 (2013) Vol 6 No 3 (2012) Vol 6 No 2 (2012) Vol 6 No 1 (2012) Vol 5 No 3 (2011) Vol 5 No 2 (2011) Vol 5 No 1 (2011) Vol 4 No 3 (2010) Vol 4 No 2 (2010) Vol 4 No 1 (2010) Vol 2 No 2 (2008) Vol 2 No 1 (2008) Vol 1 No 1 (2007) More Issue