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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 7 No 2 (2013)" : 6 Documents clear
Descriptive Study Of Value Chain For Creating Competitive Benefits In The Rattan Industry Evi Yuniarti; Anita Kusuma Dewi; Lihan Puspo R
Jurnal Ilmiah ESAI Vol 7 No 2 (2013)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v7i2.986

Abstract

The objective of this research is to make deep analysis of how the cluster of rattan industry managed their activities using value chain strategy. This is important because of value chain analysis, both activities which have or have not been of great value to the company's competitive advantage can be identified. By doing this analysis, how the company's resources are integrated into a competitive advantage can be seen as well. The results showed that the average value of the respondents in the rattan industry Natar South Lampung, the main activity is high. The average value of the respondents' perception of the owners  showed rattan industry in Natar South Lampung, the terms of support activity is at the average level.Key words: value chain, rattan , competitive, advantage
Audit Opinions and Experiences Impact on Decision of Credit Analyst Artie Arditha Rachman; Endang Asliana
Jurnal Ilmiah ESAI Vol 7 No 2 (2013)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v7i2.987

Abstract

The aim of the research is to do empirical examination about the role of independent auditor opinion and credit analysts’ experience to the credit decision. Previous research had shown that audit opinion made by independent auditor influenced the decision made by credit analysts. Other research also shown that experience influenced the decision making process. Combining the two factors, this research shows the results supporting previous research. Each independent variables shows that the effect of audit opinion and credit analysts’ experience is statistically significant to the decision made by credit analysts’. The interaction between both variables also exists in this research.Key word: decision making, audit report, experience
Evaluation Of The Implementation Of Environmental Accounting Disclosures/ PSAK Number.32 At The Go Public Forestry Exploitation Company In Indonesia Eksa Ridwansyah; Damayanti Damayanti
Jurnal Ilmiah ESAI Vol 7 No 2 (2013)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v7i2.988

Abstract

In helping government to minimize the deforestation, Indonesian Institute of Accountants (IAI) has released the accounting standard  number 32 that gives standard for forestry companies in disclosing their activities that related to forest management. Therefore, the research aims is to evaluate the level of environmental disclosures of forestry companies that listed in Indonesia Stock Exchange. The data used is income statement from 2004 until 2007 and evaluated using qualitative descriptive. All of the information at income statement that related to environmental information then calculated as disclosure index. the disclosure index for all companies are between 0,58% and 0,8%. Keywords: disclosure index, forestry company, environmental information. 
Value Added of Paddy Seed Processing in Metro City Teguh Budi Trisnanto
Jurnal Ilmiah ESAI Vol 7 No 2 (2013)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v7i2.989

Abstract

Paddy seed breeding as an alternative income resource has a great opportunity to enhance farmer’s welfare.  This research aims to analyze value added of paddy seed processing in Metro City.  The research was conducted at Purwoasri, North Metro sub district on March until November 2012.  Respondents are 21 members of Amurwat II farmer groups.  Data was collected by survey method.  Hayami method used to count the value added of paddy seed processing.   Based on analysis, every kg input of paddy seed will produce 0,85 kg of certified paddy seed.  The value added of paddy seed processing for each kilogram   reached  1.532,94 Rupiahs.   The ratio of value added toward product value is 28,63%, it means each 100,00 Rupiahs of  product value will get value added Rp28,63.  An employee who involved in paddy seed processing will get 169,91rupiahs for each kilogram of paddy seed input.    Keyword:  paddy seed, value added, farmer
Institutional Analysis Of The Farmers Association Of Community Forest Management In Sekampung Upper Watershed (Case Studies On Gapoktan Hijau Makmur) Zainal Mutaqin
Jurnal Ilmiah ESAI Vol 7 No 2 (2013)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v7i2.990

Abstract

To study the performance of Gapoktan Hijau Makmur as the farmers association of community forest management has been done analysis of Gapoktan institutions. The results of research showed that the: (1) Changes in institutions which followed with the application of cultivation technology crop and agriculture conservation system  will improve the performance of the group and it's better than its original state, and (2) on working area which does not have the natural obstacles (natural barrier) and it is not a great problem about  distances  place that far apart (social distance), then the form of  large institutions  is the most appropriate; whereas on working area who has a natural obstacles (natural barrier),  the form of small institutions (sub group -sub group) with the application of regulations which assertive and strong for members of the group, and  decision mechanisms  of organization through sub group-sub groups is an appropriate  institutional form . Key words: Institutions, and performance, community, forest
The Correlation Between Students’ Motivation And Learning Styles Towards Students’ English Achievement In The State Polytechnic Of Lampung Yusep Windu Ari Wibowo
Jurnal Ilmiah ESAI Vol 7 No 2 (2013)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v7i2.991

Abstract

The objective of this research is to find out whether there are any correlations between students’ motivation and learning styles toward their English achievement. motivation and learning styles have significant correlation toward their English achievement. Continuous learning styles of students with their motivation is a decisive performance improvement study English so that students will be more interested to deepen their knowledge. The material in this study is a questionnaire of learning styles, and motivation to know the students’ learning styles and motivation. In addition, as the material to determine the English proficiency of students, this study uses 200 multiple choice questions of TOEIC (Test of English for International Communication). The research method uses a correlation which is one type of research designed to determine the degree of correlation between the dependent variable and the independent variables, both individually using simple linear regression and simultaneous multiple linear regression. Instruments of learning motivation and learning styles of students using a questionnaire with Likert scale, while for the English proficiency test results obtained from the result of test.   The study was planned for 6 months April to September 2012 at the State Polytechnic of Lampung. 6 months used for the preparation, determine the sample, giving questionnaires, analyzing data, and seminars. The result of research and data analysis shows that there are closed positive correlation and significant between students’ motivation and learning styles toward their English achievement Key words : motivation, learning styles, achievement

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