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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 15 No 1 (2021)" : 6 Documents clear
Penerapan PSAK 10 Tentang Penyajian Laporan Keuangan pada Transaksi Valuta Asing untuk Menunjang Kewajaran Laporan Keuangan PT JFI Dhela Fajar Pratiwi; Endang Asliana; Nurmala Nurmala
Jurnal Ilmiah ESAI Vol 15 No 1 (2021)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v15i1.2393

Abstract

Foreign exchange transactions are transactions related to foreign currencies, where the exchange rate at any time will rapidly change in value, this is what often becomes a problem and causes foreign exchange differences. This writing aims to determine the accounting treatment of sales transactions, purchases related to PT JFI’s foreign exchange, and to find out the fairness of the financial statements. The secondary company data used by the author is PT JFI's 2019 financial report, data on changes in the closing exchange rate on December 31, 2019, a list of the total cash, receivables, and debts of USD and EURO in 2019. The results of this paper state that, the accounting treatment of foreign exchange differences in PT JFI's financial statements is not in accordance with PSAK 10, and the foreign exchange difference at PT JFI also causes the amount of profit in the financial statements not to show the actual situation, thus affecting audit income on the fairness of the financial statements.
Memprediksi Perkembangan Pendapatan pada Koperasi KW Dengan Metode Tren Hadi Gustara; Irawan Irawan; Evi yuniarti
Jurnal Ilmiah ESAI Vol 15 No 1 (2021)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v15i1.2394

Abstract

This study aims to determine and predict the development of cooperative income and determine the trend method that has a relatively small risk of error to be used in analyzing and comparing the income prediction with the actual data. The type of data used is secondary data. The data collection method used is the documentation method. The documentation collected is in the form of monthly cooperative income reports from January to December 2019. The data analysis method used is quantitative and qualitative methods. The results of the discussion of this final project show that in the period January to December 2019 cooperative income has increased and decreased. The percentage of total increase and decrease in income from savings and loan services is more stable than the percentage of income from the procurement of goods and services which is volatile. The trend method which has a small risk of error in analyzing savings and loan service income is the quadratic method, while the exponential method is used for income from the procurement of goods and services
Evaluasi Penyajian dan Pengungkapan Piutang Pihak Berelasi Berdasarkan PSAK 7 antara PT IM dengan PT KA Riska Puji Astuti; Nurmala Nurmala; Eksa Ridwansyah
Jurnal Ilmiah ESAI Vol 15 No 1 (2021)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v15i1.2395

Abstract

PT IM is a subsidiary of PT KA engaged in Kwh Meter industry. PT KA purchases inventory of trade goods to PT IM which is used to meet the needs of the company's operational activities.  The recording carried out by PT IM regarding the sale to the parties in this case is that PT KA must pay attention to the provisions stipulated in the Statement of Financial Accounting Standards (PSAK) No.7 regarding the parties concerned. The purpose of this writing is to evaluate whether the presentation and disclosure of receivables of parties related to PT IM has been in accordance with PSAK No.7. The data analysis method used is a qualitative analysis method. Based on the results and discussions, the author concluded that PT IM has not fully implemented the ministry stipulated in PSAK No.7 in terms of presentation and disclosure of receivable parties.  
Penentuan Sampling Audit Menggunkan Metode Monetary Unit Sampling (MUS) pada Akun Beban Operasional PT ABC oleh KAP EFG Ria Rismawati; Nurmala Nurmala; Maryani Maryani
Jurnal Ilmiah ESAI Vol 15 No 1 (2021)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v15i1.2396

Abstract

This study aims to find out how to determine audit sampling conducted by KAP EFG & Partners on PT ABC's 2019 income statement, especially on the operating expense account. One of the procedures implemented by the auditor is conducting a Test Of Detail (TOD), the steps used by the auditor to carry out the procedure are audit sampling using the monetary unit sampling method. The data collection method used in the preparation of this final project is a documentation method in the form of financial reports, general ledger, and journal vouchers. The data analysis method used is a quantitative method. Based on the results and discussion, the authors conclude that there are 6 items that can be sampled with the number of each item being 1 transaction with an interval of Rp. 218,963.943.
ANALISIS AKUNTANSI ASET TETAP PADA KOPERASI HMS Hasanudin Hasanudin; Irawan Irawan; Dian Nirmala Dewi
Jurnal Ilmiah ESAI Vol 15 No 1 (2021)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v15i1.2397

Abstract

Fixed assets have an important role for the smooth running of cooperative operations. Proper policy in the treatment of fixed asset accounting is needed in maximizing that important role. Users of financial statements urgently need information in accordance with the Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP) so that an analysis of fixed asset treatment needs to be done to ensure whether the treatment of fixed assets has been in accordance with the ETAP SAK. The data used is secondary data consisting of the financial statements (balance sheet) of THE HMS Cooperative in 2018, data on ownership of the 2018 HMS Cooperative fixed assets (list of equipment, vehicles and furniture) along with the list of depreciation of cooperative fixed assets 2018. In data analysis the methods used are qualitative and quantitative methods. Based on the results of the analysis, it can be concluded that the fixed assets in the HMS Cooperative have been in accordance with SAK ETAP No. 15. In the recognition of fixed assets, cooperatives recognize the type of fixed assets by means of their acquisition, namely by cash purchase. Hms's cooperative fixed assets are depreciated using the straight line method.  In termination, the HMS Co-operative has never stopped its fixed assets. HMS cooperative complies with SAK ETAP in its presentation, where fixed assets are presented in the balance sheet. However, HMS Cooperative does not disclose fixed assets because the cooperative does not make CALK
Analisis Implementasi Perencanaan Audit Laporan Keuangan Berdasarkan Standar Profesional Akuntan Publik pada KAP FAR Dimas Febri Ardiansah; Irawan Irawan; Nurmala Nurmala
Jurnal Ilmiah ESAI Vol 15 No 1 (2021)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v15i1.2398

Abstract

This writing aims to analyze the audit planning of KAP FAR's financial statements, whether it is in accordance with the Professional Standards of Public Accountants (SPAP). If it is appropriate to find out whether KAP FAR implements kap far financial statement audit planning. In the preparation of this final task the author uses qualitative methods and the type of data used is primary data. The results of the discussion of this final task show that KAP FAR makes audit planning papers in accordance with the Professional Standards of Public Accountants (SPAP). However, there are some that are not implemented by KAP FAR, namely analytical procedure working paper, audit team personnel, and audit risk setting.

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