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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 6 Documents
 1 
Search results for , issue "Vol 13 No 1 (2019)" : 6 Documents clear
Kesejahteraan Masyarakat pada Pemerintah Kabupaten/Kota yang Beropini WTP, WDP, Adverse dan Disclaimer di Propinsi Lampung Khairudin Khairudin; Tia Rizna Pratiwi; Syahril Daud
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.v13i1.1267

Abstract

The development of audit opinion obtained by the government of regency/city at Lampung Province to date suggests a positive development, with unqualified opinion indicating the highest opinion from the BPK-RI.  This audit opinion results show significant increase for last few years. Further, there are some local governments that have been for more than three years in a row obtaining the opinion of unqualified opinion. However, the development of a positive audit opinion of the local government is not followed by the development of a positive level of welfare. In fact, the Government of Lampung Province is still ranked the fourth lowest in Sumatra as the poorest province. So the audit opinion which is attached to the local government, in particular the perceived unqualified opinion for this community is not prosperous. This research was conducted on the entire local government in Lampung Province for the period of 2011-2015 with the method of comparative analysis, with the data related to the Human Development Index (HDI) of each District/City Government were obtained from BPS Lampung Province and the data in the form of the audit opinion are sourced from the BPK-RI. The results showed that not all local government obtain unqualified opinion automatically related to the increase of the level of the welfare of the community becomes. For this reason, the local government obtaining the unqualified opinion in the financial management should also improve the welfare of the community through an increase in the budget for education, health and other sectors that directly touch on the improvement of the welfare of the community. It is expected the government succeeded not only in financial management but also in development. Keyword: Adverse, Disclaimer, welfare of the community, unqualified opinion, qualified opinion
Dampak Amnesti Pajak dan Sistem Administrasi Modern terhadap Kepatuhan Wajib Pajak Sri Risma Yenny; Pulung Wicaksono
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.v13i1.1268

Abstract

The purpose of this study is to find empirical evidence of the impact of tax amnesty and the modern administration system on taxpayer compliance on individual taxpayers in Lampung Province. The object chosen is the taxpayers having NPWP in Lampung Province. The data used are primary data obtained by distributing questionnaires to respondents and processed with Likert scale. The samples in this study were 114 people taken randomly. This research is a quantitative research with warpPLS 3.0 test equipment to process data obtained from questionnaires. The results of the study show that tax amnesty as well as the modern administration system has a significant effect on taxpayer compliance.
Analisis Strategi Peningkatan Pendapatan Asli Daerah dalam Pelaksanaan Otonomi Daerah di Kota Bandar Lampung Tri Lestira Putri Warganegara; Revita Sari; Iskandar A.A
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.v13i1.1269

Abstract

In estimating the potential of the region, information and benchmarks are needed that are real in the field and are desired by the community concretely. One of the financial benchmarks that can be used to see regional readiness in implementing autonomy is to measure how far the financial capacity of a region is. While the regional financial capacity is usually measured by the amount of contribution of Regional Original Income (PAD). Data collection techniques used were interviews and documentation and data analysis techniques using qualitative descriptive. The results of the study using SWOT analysis showed that the strength of Bandar Lampung City Revenue Service in an effort to increase local revenue is to have qualified human resources (quite competent), the potential of the Bandar Lampung City Revenue Office is quite high quality in carrying out its main tasks and functions, there are job descriptions clear in carrying out their main tasks and functions and supporting adequate operational budget. The weaknesses are the weak function of coordination between and inter agencies, the weak monitoring function, inadequate office facilities and infrastructure and the weak application of sanctions for violators of taxes and levies. Potential objects as well as high taxpayers and retributions and strong political support for the elected Mayor and Deputy Mayor are opportunities for the Bandar Lampung City Revenue Service in an effort to increase local revenues and challenges or threats of Bandar Lampung City Revenue Service in an effort to increase local revenue is the scope of the area of potential that is quite broad and the low public awareness of taxpayers and levies.Keywords: Increased PAD, SWOT Analysis
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
Pemahaman dan Kepedulian Penerapan Green Accounting: Studi Kasus UKM Tahu Tempe di Kota Bandar Lampung Destia Pentiana
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.v13i1.1271

Abstract

The general objective of this study is to find out whether: 1) the SMEs of tofu and tempe in Bandar Lampung city have knowledge of the concept of green accounting 2) the SMEs of tofu and tempe in Bandar Lampung city care about the environment. The type of data used in this study is primary data, namely by interviewing and distributing questionnaires to the businessmen of tofu and tempe in Bandar Lampung city. Based on the results of the questionnaire, it was found that the understanding of the perpetrators of SMEs of tofu and tempe in Bandar Lampung city is still low because the preference of the interests of the actors of SMEs of tofu and tempe is still focused on operating profits not on product quality and environmental quality. The lack of awareness of environmental impacts that can affect the sustainability of its business is a factor that causes the low level of understanding. In terms of knowledge of the environmental costs, SMEs is also identified low. This is because the business actors are unable to identify what constitutes the components of environmental costs which also become a factor that causes low understanding of the SMEs. Keywords: Green Accounting, Environmental Costs, SMEs.
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.

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