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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 14 No 2 (2020)" : 6 Documents clear
Pengaruh Penetapan Harga dan Kualitas Layanan Terhadap Intention To Purchase : (Studi Kasus Pada Pelabuhan Bandar Bakau Jaya Kabupaten Lampung Selatan) Arseta Yudha Lesmana; Andala Rama Putra Barusman; Tina MB Virgawenda
Jurnal Ilmiah ESAI Vol 14 No 2 (2020)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v14i2.2387

Abstract

The port is one of the drivers of the economy because it is the main gateway in the process of up and down passengers, as well as a facility that facilitates the distribution of production and trade between islands. The port becomes a public facility where interactions between users are established in connection with economic activity. The purpose of this study is to find out how much the influence of pricing and service quality on the intention to purchase at port services companies and ferry crossings in South Lampung. This research was conducted by disseminating questionnaires to port service users and data analysis methods using multiple linear regressions. The results showed that pricing has a positive and significant effect on intention to purchase and the quality of service has a positive and significant effect on intention to purchase.
Penilaian Tingkat Kesehatan Bank Perkreditan Rakyat XYZ dengan Metode Camel (Periode 2017-2018) Devi Rizka Sari; Destia Pentiana; Arif Makhsun
Jurnal Ilmiah ESAI Vol 14 No 2 (2020)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v14i2.2388

Abstract

This Final Task aims to find out the health level of people's credit banks in BPR XYZ in 2017 and 2018 by using the CAMEL method. This CAMEL method is based on the Decree of the Board of Directors of Bank Indonesia No. 30/12/KEP/DIR dated April 30, 1997 regarding the Procedures for Assessing the Health Level of The People's Credit Bank. The type of data used is secondary data in the form of bank management questionnaires that include general management and risk management and bpr xyz financial statements for the period 2017 - 2018. Data collection techniques are using documentation methods. The data analysis technique used is a quantitative analysis technique. The working procedure performed by the author is to calculate the ratio of each CAMEL component, calculate the credit score ratio and the credit score of factors, then sum up the entire credit score of factors and determine the category of BPR health predicate. The results of data analysis and discussion showed that the health level of BPR XYZ in 2017-2018 based on the CAMEL method received the title OF SEHAT.
Prediksi Potensi Kebangkrutan Menggunakan Metode Analisis Altman Z-Score, Springate Score dan Zmijewski Score pada PT XYZ Bella Jelina Putri; Eksa Ridwansyah; Arif Makhsun
Jurnal Ilmiah ESAI Vol 14 No 2 (2020)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v14i2.2389

Abstract

This final task report aims to find out the potential for bankruptcy in PT XYZ by using the Altman Z-Score, Springate Score, and Zmijewski Score analysis methods. The analysis method used in compiling this final task report is a quantitative method because the research is done by way of analysis based on numbers and data that have been obtained. Based on the results of the discussion can be concluded from the results of the analysis of predictions of potential bankruptcy using the altman Z-Score, Springate Score, and Zmijewski Score analysis methods that PT XYZ during the period 2016 - 2018 is in the danger zone or included in the criteria of companies that are potentially bankrupt. However, PT XYZ can still carry out its company's operations and PT XYZ strives to improve its financial condition.  
Pengakuan, Pengukuran, Dan Penyajian Aset Biologis pada PT. XYZ (Peternakan Sapi) Lutfi Bimantoro; Irawan Irawan; Destia Pentiana
Jurnal Ilmiah ESAI Vol 14 No 2 (2020)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v14i2.2390

Abstract

Final Project Report aims to explain whether the recognition, measurement and presentation of biological assets at PT XYZ is in accordance with the accounting standards set by PSAK No. 69. The source of data for writing this final project report is secondary data using the documentation data collection method. The data analysis method used by the author in preparing the final project report is a descriptive method with a quantitative approach. The author discusses the recognition, measurement, and presentation of biological assets at PT. XYZ whether it is in accordance with accounting standards in force in Indonesia, namely PSAK No.69. There are differences in recognition, measurement and presentation according to PT. XYZ and PSAK No.69 must be adjusted.
Keakuratan Metode Black Bunch Count (Bbc) dalam Estimasi Produksi Tandan Buah Segar (Tbs) pada PT Gawi Bahandep Sawit Mekar Rizkya Ramadha Putri; Rusmianto Rusmianto; Arif Makhsun
Jurnal Ilmiah ESAI Vol 14 No 2 (2020)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v14i2.2391

Abstract

The BBC method used by the corporation does not show a good level of accuracy so there is still a difference (difference) in the bbc's TBS production output with the actual production results that occur (realization) during harvest. The purpose of this final task is to find out the accuracy of the BBC methods in the period January, February, March and April used by PT GBSM.  The data analysis method used in this study is comparative analysis with the analysis tool, the Paired Sample T-test. The sampling technique in this study is a Stratified Random Sampling technique with samples taken amounting to 144 samples consisting of 10 afdeling in PT GBSM Estate 2.  The results of this study stated that in January and February the BBC method was inaccurate in estimating TBS production results at PT GBSM, while in March and April the BBC method was accurate in estimating TBS production results in PT GBSM.  
Evaluasi Pengakuan Pendapatan Atas Perusahaan Real Estate Berdasarkan PSAK NO.44 Yosmar Ilham; Irawan Irawan; Evi Yuniarti
Jurnal Ilmiah ESAI Vol 14 No 2 (2020)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v14i2.2392

Abstract

The writing of this final project aims to evaluate the recognition of PT ABC revenue in 2018 whether it is in accordance with PSAK No.44. PT ABC's revenue recognition is performed using the Deposit Method. The evaluation was carried out on 2 types of financial statements, namely the income statement and the 2018 financial position report. Based on the evaluation of revenue recognition according to PSAK No.44, the results were obtained which stated that PT ABC had not yet recognized revenue because there were no customers who paid off their houses and buildings. still under construction, the company records money from customers as unearned revenue. According to PSAK No.44 all money originating from consumers is recognized as income received in advance as long as the buying and selling process has not been completed. So that the records made by the company are in accordance with PSAK No.44  

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