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Damayanti
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Jl. Soekarno-Hatta, No. 10, Rajabasa, Bandar Lampung, Lampung 35144
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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 4 Documents
 1 
Search results for , issue "Vol 10 No 2 (2016)" : 4 Documents clear
Break Even Point sebagai Alat Perencanaan Laba pada PT Perkebunan Nusantara VIII Kebun Rancabali Bandung - Jawa Barat Dyah Puspasari; Tri Handayani
Jurnal Ilmiah ESAI Vol 10 No 2 (2016)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v10i2.792

Abstract

Rancabali Tea Garden located in District Rancabali Bandung Regency West Java Province is one company that processes black tea. This company is a family business that has started operating optimally since 1870. In order to keep exist in tea agribusiness and can make policy about production, price, and cost, hence an analysis about Break Even Point (BEP) to the company is needed. The objective of this research is to calculate the production and revenue of Rancabali Tea Garden in order to achieve Break Even Point, to analyze the economic profitability of Rancabli Tea Garden, and to examine the benefits of Rancabali Tea Garden if there is a change of product selling price, production cost, and production amount. The method used in this research is descriptive method, with an implementation of technique in the form of case study. The research location and the sample were selected purposively (PT. Perkebunan Nusantara VIII Rancabali Tea Garden of Rancabali District Bandung Regency West Java Province). It is found that the production and reception of Rancabali Tea Garden in the event of Break Even Point is 519 Kg and Rp.9,684,142 for 2013, 502 Kg and Rp.10,343,280 for the year 2014, and 521 Kg and Rp.11,145,772 for 2015. Economic Profitability of Rancabali Tea Garden in 2013 is 68%, by 2014 by 73% and by 2015 by 81%. This shows that Rancabali Tea Garden is already effective in using its wealth to generate profits. Keywords: Break Event Point, Profit Planning, Tools
Akuntansi Manajemen Lingkungan dan Inovasi pada Perusahaan Peserta Proper di Provinsi Lampung Destia Pentiana
Jurnal Ilmiah ESAI Vol 10 No 2 (2016)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v10i2.793

Abstract

This study aims to know (a) the influence of environmental management accounting on process innovation, and (b) the influence of environmental management accounting on product innovation. This research was conducted on 30 companies of PROPER participants in Lampung Province in the Green and Blue category, where the category means the company has done good environmental management in the company operation. The data collection in this research was carried out through field study by using questionnaire. Further, the data were analyzed using simple regression analysis. The results of the research show that environmental management accounting significantly influenced the process of innovation, but environmental management accounting did not significantly affect the product innovation. Keywords: Environmental Management Accounting, Innovation, Process, Product
Kelebihan Investasi Forex Online Lihan Rini Puspo Wijaya
Jurnal Ilmiah ESAI Vol 10 No 2 (2016)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v10i2.794

Abstract

The newest investment area of most people in Indonesia is forex. Forex works based on currencies. Meanwhile, currencies are important to most people around the world, whether they realize it or not, because currencies need to be exchanged in order to conduct foreign trade and business (Investopedia, 2016). Despite some advantages provided through online forex trading, there are a few investors who invest and trade forex. To discuss, at least, there are ten advantages in online forex trading. Keywords: investment, trading forex online, buy, sell
Preliminary Investigation dan Requirement Analysis Phase untuk Membangun Aplikasi Borang Akreditasi Dewi Kania Widyawati; Zuriati Zuriati
Jurnal Ilmiah ESAI Vol 10 No 2 (2016)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v10i2.795

Abstract

The FAST (Framework for the Application of System Thinking) method can be implemented in education in the accreditation application development process. The first stage of the FAST method of Preliminary Investigation and Requirement Analysis Phase is very influential in the next stage of Decision Analysis Phase as a spear to analyze the needs what is needed to build the forms of accreditation application. In the Preliminary Investigation and Requirement Analysis Phase stage, we can find out the information / data needed for each accreditation form standard, and can understand the ongoing system implemented in the form of mapping chart image. Keywords: Mapping Chart, Preliminary Investigation, Requirement Analysis Phase

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