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Damayanti
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damayanti@polinela.ac.id
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esai@polinela.ac.id
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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 5 Documents
 1 
Search results for , issue "Vol 6 No 2 (2012)" : 5 Documents clear
A Review of PSAK No. 1 (2009 Revision): Presentation of Financial Statements and Its Difference from PSAK No. 1 (1998 Revision) Any Eliza
Jurnal Ilmiah ESAI Vol 6 No 2 (2012)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v6i2.1005

Abstract

As the implementation of convergence to IFRS, Indonesia has fully adopted IAS 1: Presentation of Financial Statements per January 1, 2009 into PSAK No. 1 (2009 Revision): Presentation of Financial Statements. PSAK No. 1 (2009 Revision) revised PSAK No. 1 (1998 Revision). Major differences involve the terms used, the complete components of financial statements, the information presented on financial statements, the presentation of extraordinary items, the statements of comprehensive income, and the time to publish financial statements. Keywords:  convergence to IFRS, PSAK No. 1 (2009 Revision): Presentation of financial statements, the differences between PSAK No. 1 (1998 Revision) and PSAK No. 1 (2009 Revision)
Credit Analysts’ Decisions on the Information of Entity Survival Uncertainty in Independent Auditors’ Reports Artie Arditha Rachman; Damayanti Damayanti
Jurnal Ilmiah ESAI Vol 6 No 2 (2012)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v6i2.1006

Abstract

The aim of this study was to give empirical findings concerning loan decisions made by bank loan officers when uncertainty aspect is stated in the audit report. The research participants were the bank loan officers in Lampung Province. The findings showed that the bank loan officers’ decisions for disclaimer opinions in assessing the entity’s profitability, assessing the entity’s ability to fulfill his/her debt obligations, and granting a loan to the entity were statistically different from the unqualified opinion unexceptional with explanatory paragraph. Another finding also showed that in disclaimer opinions the loan officers in finding additional information were statistically not different from the unqualified opinion unexceptional with explanatory paragraph. The last finding shows that the bank loan officers in both groups have the same perception about the influence of audit report. In general, this research findings are consistent with those of previous studies.Keywords: decision making, audit report, survival uncertainty, loan officers
Efficiency of Economics of Catfish Growing Business Fitriani Fitriani; M Zaini
Jurnal Ilmiah ESAI Vol 6 No 2 (2012)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v6i2.1007

Abstract

It is important to investigation the economics condition on farming.  It will influence the farmer income and their welfare. This research conducted to examine the economic efficiency on Lele fish growing in Pagelaran District.  The research did by Survey method toward 30 farmer respondent purposively.  Technical efficiency analyzed by Cobb-Douglass production function, while the economic efficiency analyzed by the ratio of marginal production with their price input.  Based on the calculation, it was found out that the ratio of the marginal production toward their price input were unequal 1. There no value represent equal by 1. It means that the Lele fish growing production is on inefficient yet. Achieving the economic efficiency has to support by combining the production factors. So, the farmer’s could increase the production by fixing the combination of input production for getting optimum production and maximum advantage.  Linear programming is such as the appropriate method to solve the input combination for the next focus.  Key words: economic, efficiency, Lele fish growing, marginal production
High School Teachers’ Expository Writing: A Case Study in Bandar Lampung Refdi Akmal
Jurnal Ilmiah ESAI Vol 6 No 2 (2012)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v6i2.1008

Abstract

Penelitian ini menelaah kemampuan guru sekolah menengah atas di Bandar Lampung dalam menulis wacana eksposisi. Penelitian ini menggunakan desain studi kasus deskriptif kualitatif  dengan data berupa wacana-wacana eksposisi Analitikal dan Hortatori yang ditulis oleh para guru yang dianalisis dengan pendekatan Systemic Functional Linguistics (SFL) dan dikemudian divalidasi melalui interview. Hasil penelitian menunjukkan bahwa sebagian dari para guru telah mampu menulis menggunakan strategi yang sesuai dengan kebutuhan wacana.  Para guru telah memahami struktur generik wacana guna mencapai tujuan dan fungsi wacana eksposisi. Analisis gramatika pada wacana menunjukkan bahwa para guru telah mampu menyampaikan makna ideasional, tekstual dan interpersonal melalui wacana tertulis.  Hal tersebut ditunjukan dalam bentuk penggunaan fitur pengembangan tema (thematic progression) berupa pola tema zigzag, reiterasi tema dan pengembangan tema bertingkat (multy-layer Theme development), fungsi konjungsi, variasi bentuk kata kerja (process type), bentukan fungsi sirkumstansial, bentukan nominalisasi, penggunaan mudalisasi dan modulasi dalam  wacana serta penggunaan referensi pronomina (pronoun referent) dalam wacana.  Namun penelitian ini juga menunjukkan bahwa tidak semua guru mampu mengembangkan argumentasi dalam wacana tulis dengan baik yang ditunjukkan dengan kurangnya penggunaan fakta dan bukti yang obyektif dalam wacana, ketidakpastian pendapat, tidak adanya penggunaan fitur dialogis antar wacana (intertextuality), penerapan bentukan kalimat perintah (imperative) dan pernyataan realis serta sejumlah kesalahan (errors) dalam tataran tata bahasa (syntax).  Hal ini disebabkan beberapa hal seperti kurangnya pemahaman guru dalam pengembangan wacana berbasis genre (Genre Based Approach/(GBA)) dan Systemic Functional Linguistics (SFL) yang telah menjadi bagian dari kurikulum pendidikan bahasa Inggeris di Indonesia, juga kemampuan professional berbahasa guru (professional competence), dan kurangnya motivasi dan komitmen dalam menulis.   Kata kunci: Systemic Functional Lingistics (SFL), kemampuan  menulis wacana eksposisi
The Design of Information System of Service Order Implementation Monitoring at Information Technology (IT) Maintenance Division Dewi Kania Widyawati
Jurnal Ilmiah ESAI Vol 6 No 2 (2012)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v6i2.1009

Abstract

The information system of service order implementation monitoring of IT maintenance at an organization or company has an important role to support its work and business. Considering the important role of IT at companies, all the IT equipments must be in good condition and be ready to use. Service order implementation monitoring can help the Head of IT Maintenance Division monitor the progress of his/her division work so that the division work performance will improve. The methods of system development are analysis and structure design methods. The approaches of system development are structured approach, top-down approach, and modular approach. This system design can also minimize users’ work obstacles due to uncontrolled completion time of IT service order. Keywords: service order, information technology, structured approach, top-down approach, and modular approach.

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