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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 8 No 3 (2014)" : 6 Documents clear
Detecting Resemblance Of Orchid Plant Image Through Support Vector Machine (SVM) Of Kernel Linear Method Susni Herwanti
Jurnal Ilmiah ESAI Vol 8 No 3 (2014)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v8i3.946

Abstract

Tourism is a promising sector for the economic growth and social improvement. The development of tourism is able to create and improve employment opportunities, income, tax revenue the Government levy on the region, encourage increased investment and so on. One of the potential attractions for developed is ecotourism in the Bay of Kiluan. This important research is done to identify and assess the potential economic benefits of ecotourism of Kiluan Bay. The data were analyzed quantitatively as well as qualitatively through by the analysis of willingness to pay (WTP) visitors. The results showed that the tourism potential that can be developed was the island of kiluan, white sand, laguna, sightseeing tours, kiluan Gulf waters conservation education (tour of mangrove forests) and cultural tourism. The economic value of ecotourism of Kiluan Bay was 5.600.000.000 in 2014.Key words: ecotourism, Kiluan Bay, visitors, willingness to pay
Implementation of Mnemonic Technique in Learning Auditing: A Classroom Experiment Artie Ardhita Rachman; Eksa Ridwansyah; Endang Asliana
Jurnal Ilmiah ESAI Vol 8 No 3 (2014)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v8i3.947

Abstract

The research is to empirically test the effect of using mnemonic techniques in auditing context. The ability of memorizing the auditing concept is tested through the experimental learning material. The participants involved in the experiment are the students of Accounting Study Program in Politeknik Negeri Lampung. The participants are divided into three experiment groups randomly. There are two mnemonic groups and a control group. The two mnemonic groups are a group with sentence mnemonic device and the other with first letter mnemonic device. The two devices are also tested in order to have the best device applied in auditing class. The results show that the mnemonic techniques give a positive effect in memorizing the auditing learning material, with the sentence mnemonic device as the best technique.Keywords: Experiments, Auditing Concept, Mnemonic
Positive Reaction to Accounting Restatement: The Episode of Reasons and Earning Changes Dian Nurmala Dewi
Jurnal Ilmiah ESAI Vol 8 No 3 (2014)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v8i3.948

Abstract

The research about market reaction toward accounting restatement indicated different facts from previous research. Markets react positively. This fact called for further research related to market reaction by involving the causes and effects of restatement on the profit element. Hence, the research was aimed at reevaluating the difference of market reaction toward accounting restatement which is distinguished based on the causes of the restatement and their effects on the profit. To reach the goal, the research conducted significance of market reaction measured with abnormal return (AR) and market reaction difference tests measured by cumulative abnormal return (CAR). The samples were taken from the restatement occurred from 2009-2012, with occurrence period of 5 days around the dates. There were 63 events taken as the samples. The result of the test shows that market reacted differently when there were differences of the causes and effects of the profit. The finding indicate that the information related to the reasons of restatement and the change of the profit as the result of the restatement are different aspects to identify. In the test group, it was indicated that the market tended to react more when the restatement was based on the basic error and the restatement causing profit increase. More specific research may provide clearer understanding related to the Indonesian stock exchange characteristics in responding to accounting restatement.Keywords : accounting restatement, causes of restatement, profit change, market reaction
Land and building tax earnings in Sukabumi sub district of Bandar Lampung Damayanti Damayanti
Jurnal Ilmiah ESAI Vol 8 No 3 (2014)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v8i3.949

Abstract

Tax on land and building is one the sources of state income from tax sector. This role is more crucial for government in the level of district since the tax policy issued on October 23rd 1993 which regulates that 90% of the state income from this tax is returned to the regional government. However, in the year 2010 there were 12 sub districts which failed to reach the targeted income from this tax, among others is Sukabumi sub district of Bandar Lampung. It can be concluded that the condition was caused by some factors which were : the low performance of the government in this level in collecting the tax ; lack of awareness of the society to pay tax; and lack of law enforcement in tax evasion especially in tax on land building.Keywords: tax on land and building, factors influencing, tax income target, optimizing
Theoretical Study: Quality of Profit Rusmianto Rusmianto
Jurnal Ilmiah ESAI Vol 8 No 3 (2014)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v8i3.950

Abstract

Quality of profit refers to how far the value of profit of a company can communicate its performance during a period of measurement representatively and reliably (Sivaramakrishnan, 2008). Quality of profit can also be understood as the ability of the profit reported to predict future performance (Yaghoobnezhad, 2012). Some approaches can be used to measure the quality of a profit, such as : discretionary accruals, accrual quality, absolute residual accrual quality, and Value relevance. In addition, there are some factors influencing profit quality namely: state ownership, gender, dividend, corporate characteristics, and corporate governance mechanism.Keywords: profit quality, discretionary accruals, accrual quality
Detecting Resemblance Of Orchid Plant Image Through Support Vector Machine (SVM) Of Kernel Linear Method Dewi Kania Widyawati; Zuriati Zuriati
Jurnal Ilmiah ESAI Vol 8 No 3 (2014)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v8i3.952

Abstract

The research dealt with detecting resemblance of orchid plant image through Support vector machine (SVM) of Kernel Linear method. With one versus rest modeling, the images were taken by using single type camera Canon S550D. The use of trial data and test data varied into for ratio types namely : 50% trial data - 50% test data , 60% trial data - 40% test data , 70% trial data - 30% test data , and 80% trial data - 20% test data. The extract of texture features was done with combining operator circular neighborhood (8,1) and (8,2) and concatenation done through fuzzyfication. The research aimed to (1) design a program to detect the resemblance of orchid plant image (2) implement Support Vector Machine kernel Linear method with one versus Rest model to identify the image of orchid plants both with and without flowers (3) analyze distribution level of accuracy of the four trial and test data examined from each specimen. (4) Analyze resemblance of orchid plant image through Support Vector Machine kernel Linear with one versus Rest model. The research was carried out through: (1) collecting the image and praposes (2) extracting the textures, (3) classifying the Support Vector Machine kernel Linear, (4) data testing and (5) evaluating classification result. The main target of the research is to find out a system to detect the resemblance of orchid plants both with and without flower.Keywords: circular neighborhood, one versus rest, Support Vector Machine kernel Linear

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