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 6 Documents
 1 
Search results for , issue "Vol 14 No 1 (2020)" : 6 Documents clear
Tingkat Kesadaran Serta Faktor yang Mempengaruhi UMKM Di Kota Bandar Lampung Dalam Membayar Pajak Nurmala Nurmala; Damayanti Damayanti; Evi yuniarti
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.v14i1.2374

Abstract

Penelitian ini menganalisis tingkat kesadaran dan faktor yang mempengaruhi UMKM di kota Bandar Lampung dalam membayar pajak. Faktor yang menjadi indikator tingkat kesadaran UMKM dalam membayar pajak adalah pengetahuan UMKM tentang pajak, tingkat kepercayaan wajib pajak, pemahaman sanksi pajak, sistem pembayaran pajak, kepemilikan NPWP dan tingkat pendidikan. Objek penelitian adalah UMKM, terutama UMKM pangan yang ada di kota Bandar Lampung tanpa melihat apakah UMKM tersebut terdaftar di KPP tertentu. Data yang diperlukan dalam penelitian ini adalah informasi tentang UMKM dan kuesionar yang harus diisi oleh UMKM. Analisis akan dilakukan secara deskriftif dan kuantitatif dengan menggunakan persamaan regrasi berganda. Kesimpulan dari penelitian ini adalah tingkat kesadaran UMKM di kota Bandar Lampung dalam membayar pajak untuk Kedaton dan Rajabasa adalah sangat tinggi. Dan pengetahuan, tingkat kepercayaan, sanksi perpajakan, sistem pembayaran pajak, dan kepemilikan NPWP secara bersama-bersama adalah faktor yang mempengaruhi kesadaran UMKM di kota Bandar Lampung dalam membayar pajak.
Kepatuhan Pajak: Sebuah Analisis Teoritis Berdasarkan Perspektif Teori Atribusi Fitri Romadhon; Erlina Diamastuti
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.v14i1.2382

Abstract

The low level of Indonesia tax ratio, tax revenue realizations, and tax compliance are facts that continue to occur in spite of several efforts made by government to conquer these problems. This imparity comes up with the notion to explore determinants of tax compliance, because by identifying factors that can influence tax compliance, spesific solutions related to those factors can be proposed. This research was conducted by qualitative approach using literature review, through the perspective of attribution theory. By reviewing various articles related to the research topic, it can be inferred that antecedents of tax compliance can be categorized into three factors (internal, external and relational). The implication of this paper for the government is to improve voluntary tax compliance through education, socialization, service quality, institutional governance while maintaining programs to enforce tax payer compliance
Pengaruh Gaya Kepemimpinan, Motivasi, dan Pengembangan SDM terhadap Kinerja Karyawan Fedri Zuwely; Ribhan Ribhan; Nova Mardiana
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.v14i1.2383

Abstract

The purpose of this study was to determine the effect of leadership style, motivation, and human resource development on employee performance implemented by PT KAI (Persero) Bandung 2 daop operating unit in influencing the performance of its employees. This study was analyzed using multiple linear regression analysis. The data used in this study used questionnaire data obtained from 236 respondents' answers to employees of PT KAI (Persero) Bandung 2 daop operation unit. The conclusion is that this study supports the proposed hypothesis, namely: Leadership style has a positive effect on employee performance, motivation has a positive effect on employee performance, and HR development has a positive effect on employee performance. Suggestions given from this research are PT KAI (Persero) Bandung Daop 2 operating unit so that in creating good employee performance every leader must have the care, trust, and motivation of employees actively working, entering on time and working seriously. The leader motivates the morning briefing / apple before work so that it is directed and controlled to do the task of carrying out the train journey. In improving human resource development, it is necessary to supervise the quality of work by increasing the training of employees who have not done special training, motivating employees to improve the formalities of higher education so that they can develop and have performance standards both in the company and the government.
Abnormal Return dan Volume Perdagangan Saham atas Peristiwa Pencemaran Lingkungan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia M.Muhayin A Sidik; Umarudin Kurniawan
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.v14i1.2384

Abstract

This study aims to examine the abnormal return and stock trading volume to environmental pollution events. This research is included in quantitative research. Data source in this research is secondary data. Sources of data in this study were obtained from the 3 most trusted online mass media, namely; Kompas, Republika and Koran Tempo to find information about environmental pollution events conducted by the company, as well as for financial data of share price and trading volume through Indonesia Stock Exchange website or other providers such as, yahoo finance and World Investment. Based on the test results, it can be concluded that, the hypothesis stating that there is a market reaction to environmental contamination events indicated by the decrease in average abnormal return before and after the reporting of environmental pollution events conducted by companies listed on the Indonesia Stock Exchange was rejected, The difference in market reaction to environmental contamination events is indicated by the decrease in average abnormal return after the reporting of environmental pollution events conducted by companies listed on the Indonesia Stock Exchange. The second hypothesis is rejected, the hypothesis that there is a market reaction to environmental contamination events is indicated by a decrease in average trading volume before and after the reporting of environmental pollution events conducted by companies listed on the Indonesia Stock Exchange, there is no market reaction to the event of environmental contamination Which is indicated by a decrease in average trading volume after the reporting of environmental pollution events conducted by companies listed on the Indonesia Stock Exchange.
Audit Tata Kelola Teknologi Informasi dengan Pendekatan COBIT 5: (Studi Pada Dinas Komunikasi dan Informatika Kabupaten Pringsewu) Endah Yuni Puspitasari; Oki Arifin; Destia Pentiana
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.v14i1.2385

Abstract

This research was qualitative aiming to reveal the extent to which the management of the Office of Communication and Informatics (Diskominfo) of Pringsewu has accorded the APO domain (align, plan, organize) on COBIT 5 framework. It was also intended to measure the capability level of the planning of the IT management at Diskominfo of Pringsewu based on COBIT 5 framework. The APO domain has thirteen processes related to the strategy, planning, identification, and contribution of IT to achieve the organizational goals. Diskominfo currently has the master plan of the development of e-government, but it has not applied any evaluation process yet. It is because there has been no policy related to the evaluation process from either inside or outside organization. The results of this study have indicated that the capability level of the APO domain is 45.77% which falls in the level one rate which means that it is partially achieved. This study shows that, currently, Diskominfo of Pringsewu has not possessed some important components in the development process of information technology management, namely service quality management, risk management, and information security management system.
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.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2020 2020


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