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Damayanti
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esai@polinela.ac.id
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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 6 Documents
 1 
Search results for , issue "Vol 12 No 2 (2018)" : 6 Documents clear
Faktor-Faktor yang Mempengaruhi Senjangan Anggaran Anik Irawati; Anisa Mutiara
Jurnal Ilmiah ESAI Vol 12 No 2 (2018)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v12i2.1097

Abstract

This study was aimed at demonstrating the influence of budget participation as an independent variable, the asymmetry of information, the capacity of individuals and organizational commitment as moderating variables on the incidence of budgetary slack as the dependent variable. The sampling method in this study was purposive sampling, namely the regional device organization (OPD) at Bandar Lampung in the form of the department, in order to obtain 16 Departments with a number of respondents as many as 74 people. The data were collected through survey in the form of a questionnaire and analyzed using moderated regression analysis. The study results show that budget participation influenced the budgetary slack, as well as the organizational commitment influenced the relationship between budgetary participation and budgetary slack. Meanwhile, the asymmetry of information and the capacity of individuals did not influence the relationship between budgetary participation and budgetary slack.
Pengaruh Corporate Governance Terhadap Restatement dan Dampaknya Terhadap Harga Saham Nolita Yeni Siregar; Fitria Rahayu
Jurnal Ilmiah ESAI Vol 12 No 2 (2018)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v12i2.1098

Abstract

This study aims to prove empirically the influence of corporate governance proxied by the size of the board of commissioners, the independence of the board of commissioners, the size of the audit committee, managerial share ownership and institutional share ownership as well as its impact on stock prices. The data used in this research is secondary data. The population in this study is a public listed company listed on the Indonesia Stock Exchange period 2013-2015. The analysis technique used is logistic regression analysis. The test results prove that the size of the board of commissioners, the size of the audit committee and managerial share ownership, negatively negatively affect the restatement, while the independence of the board of commissioners and institutional ownership have no significant significant effect on the restatement and restatement negatively effect on stock prices. Keywords: Board size, board independence, audit committee , managerial share ownership, institutional share ownership, restatement, stock price 
Dampak Adopsi International Financial Reporting Standards (IFRS) Terhadap Konservatisme Informasi Akuntansi pada Perusahaan di Indonesia Ratna Puji Astuti; Agus Kuntoro
Jurnal Ilmiah ESAI Vol 12 No 2 (2018)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v12i2.1099

Abstract

The objective in this study is to examine empirically changes in the level of conservatism of corporate accounting information in Indonesia as a result of the use of Financial Accounting Standards (IFRS) adopted by IFRS (International Financial Reporting Standards). Conservatism was measured using the Market-to-Book bias component model (Beaver and Ryan, 2000). This study uses the Financial Statement data from 178 companies, 2007 to 2016, listed on the Indonesia Stock Exchange. Using multiple regression models that place accounting conservatism as a dependent variable while IFRS adoption, managerial ownership, institutional ownership, and public ownership as independent variables, this study proves that IFRS adoption does not affect the level of conservatism of accounting information. The size of the firm (size) and the composition of debt (leverage) is a control variable that participates in controlling the model of this study. Keywords: IFRS adoption, conservatism of accounting information.
Pengaruh Persepsi, Tingkat Pendidikan, dan Sosialisasi Terhadap Penerapan SAK EMKM Pada UMKM Wilayah Kota Surabaya Galuh Artika Febriyanti; Agung Sri Wardhani
Jurnal Ilmiah ESAI Vol 12 No 2 (2018)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v12i2.1100

Abstract

The perpetrators of MSMEs generally do not use the standards applicable in the preparation of financial statements. MSME financial statements often use cash basis taken from daily cash mutation sources. The Indonesian Institute of Accountants seeks to contribute to overcome the constraints of MSMEs in the preparation of financial statements by issuing the Financial Accounting Standards of Micro Small and Medium Enterprises (SAK EMKM) and effective from 1 January 2018. SAK EMKM is simple to be implemented easily by MSMEs. The Financial Statements according to SAK EMKM are prepared on the accrual basis. The research took 50. MSMEs in Surabaya using convenience sampling method.  The data used are primary data obtained through questionnaires. This study aims to finding out the hypothesis that the perception of MSMEs in Surabaya against the application of EMKM IFRS had an effect on the application of EMKM IFRSs, testing the education level hypothesis of MSMEs in Surabaya had an effect on the application of EMKM IFRSs, and tested the hypothesis of SAK EMKM dissemination in Surabaya. application of SAK EMKM.  The results showed that partially the perception of MSMEs entrepreneurs has a positive effect on implementation SAK EMKM while the level of education and sozialization has a negative effect. Keywords: Accounting, Education Level, financial reports, MSME, Perception,  SAK EMKM, Sozialization
Analisis Model Prediksi Kebangkrutan Altman Z-Score. Springate dan Zmijewski untuk Menilai Kelangsungan Usaha PT Enseval Putera Megatrading Tbk Choirunnisa Nurahayu; Evi Yuniarti; Nurmala Nurmala
Jurnal Ilmiah ESAI Vol 12 No 2 (2018)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v12i2.1101

Abstract

The economic development of PT EPM Tbk in 2011 to 2016 did not improved, because in 2011 to 2016 the cash flow statement of PT EPM Tbk. decreased. This writing aims to determine the prediction of bankruptcy at PT EPM Tbk with the Altman Z-Score, Springate and Zmijewski Score models to assess the business continuity of PT EPM Tbk from 2011 to 2016. The analysis technique used is the Altman Z-Score bankruptcy prediction model, Springate and the Zmijewski Score for various types of companies. Based on the results of the analysis of the three bankruptcy prediction models Altman Z-Score, Springate Score and Zmijewski Score shows that the business continuity assessment of PT Enseval Putera Megatrading Tbk in 2011 to 2016 is a company in good financial condition or a healthy company and is not at risk The Z-Score is more than the Altman Z-Score, Springate Score and Zmijewski Score standards.Keywords: Altman Z-Score, Springate Score, Zmijewski Score and Business Continuity
Analisis Implementasi Aplikasi Accurate Pada PT MCG Dinny Irfani; Irawan Irawan; Nurmala Nurmala
Jurnal Ilmiah ESAI Vol 12 No 2 (2018)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v12i2.1102

Abstract

The purpose of this final report is to analyze the implementation of Accurate application on PT MCG. The data used include the reports produced by the Accurate application that is the income statement of PT MCG, and the output produced by Accurate application. The author uses qualitative methods to provide information about the menus contained in the application Accurate, and the menus in the application Accurate used PT MCG and its function for PT MCG. The Accurate application on PT MCG has deficiencies in the resulting financial reports. The Accurate application used by PT MCG only results in the income statement. The resulting profit and loss statement has not complied with the applicable regulations, since the income statement of PT MCG does not represent costs as one of the components  of the income statement of the company. The use of Accurate application  on  PT  MCG  has  not  been  optimal  in  the  preparation  of  the  company's financial  statements  in  particular  can  not  display  the  statement  of  financial  position (balance  sheet). The authors suggest that companies  use the more comprehensive  new version of the Accurate versiter application. Keywords: Accurate, Income Statement, PT MCG.

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