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Damayanti
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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 220 Documents
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Pengaruh Cash Ratio (CR), Total Asset Turnover (TATO), Return On Assets (ROA) Terhadap Dividend Payout Ratio (DPR) Pada Perusahaan Sektor Aneka Industri dan Industri Barang Konsumsi yang Terdapat di Bursa Efek Indonesia Tahun 2013-2017 Lindi Lindi; Yulia Paramitha; Hera Eria Br Sitepu; Sri Devi Erawati Tampubolon; Wenny Anggeresia Ginting; Mohd. Nawi Purba
Jurnal Ilmiah ESAI Vol 13 No 2 (2019)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v13i2.1305

Abstract

This study aims to determine the effect of Cash Ratio, Total Asset Turnover and Return On Assets on Dividend Payout Ratio in the Various Industries and Consumer Goods Industry found on the Indonesian Stock Exchange. The populations of this study were all companies in the various goods industries and consumer goods industry in the Indonesia Stock Exchange of 85 companies in the period 2013-2017. The technique of determining the sample used is purposive sampling. The samples obtained are 23 companies incorporated in the various goods industry and consumer goods industry sectors in the Indonesia Stock Exchange for the period 2013-2017. The data analysis technique used is the classic assumption test and multiple linear regression analysis with the help of SPSS 20. Based on the analysis, the results show that Cash Ratio and Total Asset Turnover have no significant effect on Dividend Payout Ratio, while Influential Return On Assets gives positive and significant effect on the Dividend Payout Ratio.Keywords : Cash Ratio, Total Asset Turnover, Sales, Return On Assets, Dividend Payout Ratio
Pengaruh Skeptisme, Pengalaman Auditor, dan Self Efficacy Terhadap Audit Judgement Pada Kantor Akuntan Publik di Medan Vera Yowanda; Vini Kristina; Riki Pernando; Sherly Sherly; Erika Erika; Wilsa Road Betterment Sitepu; Rika Dinarianti
Jurnal Ilmiah ESAI Vol 13 No 2 (2019)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v13i2.1306

Abstract

Judgment audit is a consideration made by public accountants in making an audit plan, and before issuing an opinion on the company's financial statements. The independent variables of this study are skepticism, auditor experience, and self efficacy. The dependent variable of this study is judgment audit. The purpose of this study is to examine and analyze the influence of skepticism, auditor experience, and self efficacy on judgment audits at the Public Accountant Office in Medan. This research uses descriptive quantitative research methods with the nature of research of causal relationships. The data were collected with questionnaires which were tested for validity and reliability before conducting the research. The test equipment used is normality test, multicollinearity test, and heteroscedasticity test. This study uses purposive sampling with a total of 90 respondents in the Public Accountant Office in Medan. The results of the study on the hypothesis indicate that skepticism, auditor experience, and self efficacy partially and simultaneously influence the judgment audit on the Public Accounting Firm in Medan. The conclusion of this study shows that skepticism, auditor experience, and self-efficacy have a positive and significant effect on judgment audits at the Public Accountant Office in Medan.Keywords: Skepticism, Auditor Experience, Self Efficacy, Audit Judgment
Reaksi Pasar atas Publikasi Laporan Keuangan Interim Diaudit Studi Empiris pada Perusahaan-Perusahaan yang Mempublik di Bursa Efek Indonesia Irawan Irawan; Arif Makhsun
Jurnal Ilmiah ESAI Vol 13 No 2 (2019)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v13i2.1307

Abstract

This study was conducted on interim financial statements of companies included in the calculation of the KOMPAS 100 index on the Indonesia Stock Exchange (IDX) with the consideration that the companies' shares included in the KOMPAS 100 index on average per year control more than 75% in volume trade and market capitalization on the Indonesia Stock Exchange (IDX) so that it is considered the most widely traded stock. Hence, it is expected that many interested parties (especially active investors) of the interim financial report and use accounting information from the company in its investment decisions. The study was conducted on quarterly financial statements, mid-year financial reports and quarterly financial statements.The results of this study indicate that the market responds widely to the announcement of the Interim Financial Report I and Interim Financial Report II published by the issuer. On the other hand the market does not respond broadly to the announcement of the Interim Financial Report III published by the issuer.The involvement of auditors in interim financial reports in the form of reviews and complete audits does not have an impact on improving the quality of information on interim financial statements received by investors. This is demonstrated by the absence of differences in market reactions to the publication of interim financial statements.Keywords: Interim Financial Reports, Market Reactions
Kajian Price Earning Ratio (Per) Saham Perusahaan yang Listing di BEJ Priode 2005-2006 Iban Sofyan
Jurnal Ilmiah ESAI Vol 2 No 1 (2008)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v2i1.1310

Abstract

The purpose of this research is to give comprehensive information for investors about the share performance that are listed in Jakarta Stock Exchange (BEJ) in 2005-2006. Besides, the main motivation for the researcher to do this research is that Indonesian economic condition which is still in the monetary crisis. So that the research problems here are :(1) Are the total asset, debt to equity ratio (DER), return on equity (ROE), sales rating, and the earning per share growth significantly influence the price earning ratio?; (2) How is the relationship between each variables  examined to the price earning ratio (PER) ?The approaches used to see the value of the share in the Jakarta Stock Exchange (BEJ) is price earning ratio (PER). It’s based on the price ratio per -share with the earning per share (EPS) with constant growth model as assumption. The companies in this research are limited by : (1) a company that has listed in the BEJ at last from 2005 and registered up to 2006; (2) The company did not do any activities which influence the amount and the price of the share such as right issue, bonus share, stock split, dividend sharing, new share emission, and other policies.The results of this research are : (1) Classical evolution showed that there is no correlation between independent variables, and it can be seen from the regression result where the correlation with independent variables has no value bigger than 0,8. It shown that there is no multicolinerity between the relation of independent and dependent variables and it’s strengthened by hetroskedasities and autocorrelations test. It can be concluded that the model is free from the two classical deviations; (2)  the measurement of determination coefficient that R2 = 0,776 or 77,6 %,  it means 76,6 % independent variables can explain the dependent variables i.e. : PER; (3) based on the   F  evaluation,  it can be said that all variables ( Total asset, DER, ROE, Sales Rating, and  The EPS growth) significantly influenced the PER; (4) Based on the  t  evaluation  or evaluation of each variables, the fact shown that total asset variables, DER, ROE, and the EPS Growth variables proved to have  significant influences towards the PER variables and relation way which match to the theory.Keyword:   Price Earning Ratio Analysis.
Analisis Penerapan Electronic Registration (E-Reg) (Studi Kasus Pada Kpp Purwokerto Jawa Tengah) Icuk Rangga Bawono; Budiman Prayudi; Dendra Kurnianto; Andi Sucito
Jurnal Ilmiah ESAI Vol 2 No 1 (2008)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v2i1.1311

Abstract

Income tax represents one of the direct taxes collected by government from taxpayer. With the existence of fiscal self assessment, taxpayer can calculate, payi and report the amount of owned debt tax according to Law at a particular  period of tax, part of tax year, or a tax year. This means taxpayer is responsible to that tax obligation. Each taxpayer should have fundamental number of taxpayer or NPWP as taxpayer identity in executing obligation of their tax. With the  existence of information technology and in order to improve service to taxpayers obliged to conducive tax, they might register themselves and report their business activity through the information system network which in circuit on-line. This system called with Electronic Registration is  operated by internet. Taxpayer needn't come again to office to enlist. This Electronic Registration has been provided only for personal taxpayer. With the existence of system of Electronic Registration this of taxpayer candidate given by amenity in course of registration of them self become taxpayer. This research analyzed the amount of personal taxpayer enlist before and after the existence of Electronic Registration. Keywords: Electronic Registration, pajak, wajib pajak
Pengaruh Komitmen Organisasi Dan Gaya Kepemimpinan Terhadap Hubungan Antara Partisipasi Anggaran Dan Kinerja Manajerial (Studi Empiris Pada Kantor Cabang Perbankan Di Propinsi Lampung) Evi Yuniarti; Fadila Marga Satya
Jurnal Ilmiah ESAI Vol 2 No 1 (2008)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v2i1.1312

Abstract

The effect of participation in the budgeting process to improve managerial performance has been an interesting area of research for many years.  It has been postulated that participative budgeting has a positive effect on managerial performance.  Several prior researchers, held to examine the relationship between participative budgeting and managerial performance, have yielded the inconsistent result.  To overcome this phenomenon, some researchers suggest using contingency approach which looks at the moderating effect of organizational comitment and leadership styles. This research examined the effect of organizational commitment and leadership styles on the effectiveness of participative budgeting to increase managerial performance.  The responses from 25 heads from Lampung banking companies to a questionnaire survey designed to measure the variables, were analyzed using a multiple regression model.  The result indicated that there is no significant effect between participative budgeting and managerial performance. In addition, both organizational commitment and leadership styles don’t moderate the relationship between participative budgeting and managerial performance.   Keywords :  participative budgeting, organizational commitment, leadership styles, and managerial performance.
Faktor-Faktor Yang Mempengaruhi Perilaku Petani Dalam Mengoptimalkan Potensi Sumberdaya Lahan Melalui Usaha Budidaya Ikan Air Tawar (Kolam) Di Kabupaten Tanggamus Cholid Fatih
Jurnal Ilmiah ESAI Vol 2 No 1 (2008)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v2i1.1313

Abstract

The goal of this research is to know the factors influencing farmers’ behavior in optimizing land resource. This research was conducted at Pagelaran District for fours months from May until August 2007.   The research was applied through survey with purposive sampling (60 farmer households).  Likert scale was adopted to determine the model with interval answers 1 until 5.  The rank of behavior was categorized into three classes: low, middle, and high.  The factors influencing farmers’ behavior were determined by path analysis. The result of research has shown that farmers’ behavior were influenced  by farmers activity for information search, agricultural extension, and farmers’ knowledge were  significant at α 1%.  The path analysis shown that the higher to lower factors influencing farmers’ behavior were farmers activities for search information search, agricultural extension, farmers’ knowledge and  motivation. Kata kunci: perilaku,  motivasi, optimalisasi
Analisis Kualitas Naskah Ujian Akhir Semester Mata Kuliah Bahasa Inggris II Politeknik Negeri Lampung Tahun 2006 Refdi Akmal
Jurnal Ilmiah ESAI Vol 2 No 1 (2008)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v2i1.1314

Abstract

It is believed that without the evaluation it would be almost impossible to teach. As students need to know their abilities, teachers use some kind of evaluations. Evaluation of teaching learning process can be administrated in the form of tests. In other words teaching must be followed by testing. The information gained can be useful for both students and teacher. Hence there are two points interrelated. Firstly, the test is concerned with the teaching that has taken place. It is that the test administered should give the students feeling that the teacher’s evaluation matches what they have taught and sense of accomplishment. Secondly, the teaching is concerned with the test. The teacher can diagnose his effort in his teaching whether or not his teaching has been effective. Madsen (1987) pointed out that the criteria of a good test comprise: (1) validity, (2) reliability, (3) difficulty level, and (4) discrimination power. This research was to know and describe quality of semester II English test for the students of The State Polytechnic of Lampung (Polinela) in the year 2006. The study showed that the Semester II English Test administered for the students did not meet the expected level of validity, reliability, level of difficulty nor discrimination power of a good test. Key words: evaluation, validity, reliability, difficulty level, discrimination power.
Pengajaran Grammar secara langsung di Politeknik Negeri Lampung Nia Kurniawati
Jurnal Ilmiah ESAI Vol 2 No 1 (2008)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v2i1.1315

Abstract

Pengajaran grammar secara langsung dalam proses belajar mengajar bahasa Inggris baik sebagai bahasa asing atau bahasa kedua seringkali diperdebatkan di kalangan pengajar bahasa Inggris itu sendiri. Ada yang beranggapan pengajaran grammar akan menghambat proses pemerolehan bahasa Inggris, karena pembelajar akan lebih terfokus untuk menghafal rumus-rumus dan peraturan dalam berbahasa Inggris daripada belajar menggunakan bahasa Inggris sebagai alat komunikasi. Namun demikian, banyak yang masih menekankan pentingnya peranan grammar dalam berkomunikasi, karena bagaimanapun kemampuan gramatikal seseorang sangat mempengaruhi kemampuan berkomunikasinya.Oleh karena itu, para pengajar bahasa Inggris dituntut untuk mampu meramu pengajaran grammar agar lebih komunikatif. Sehingga para pembelajar bahasa Inggris tidak merasa grammar sebagai hal yang menghambat kemampuan mereka untuk berkomunikasi. Melainkan, para pembelajar mampu berkomunikasi dengan menggunakan grammar yang tepat. Banyak pendekatan dan teknik yang dapat diterapkan oleh para pengajar bahasa Inggris dalam mengajar grammar agar lebih komunikatif dan tidak terkesan membosankan dan sulit seperti teknik-teknik yang digunakan dalam Grammar Translation Method (GTM) seperti drilling dan menghafal. Dalam era Communicative Language Teaching (CLT), para pengajar dapat menggunakan teknik yang bervariasi, dari mulai penggunaan tabel hingga dialog dalam pengajaran grammar. Sehingga pengajaran grammar dapat lebih komunikatif. Kata Kunci : grammar, grammar teachning, Grammar Translation Method (GTM), Communicative Language Teaching (CLT), communicative competence
Perancancangan dan Simulasi Sistem Informasi Akademik Berbasis Wireless Application Protocol (WAP) Dwirgo Sahlinal; Kurniawan Saputra; Mochammad Yusman
Jurnal Ilmiah ESAI Vol 2 No 1 (2008)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v2i1.1316

Abstract

The Application Academic Information System based WAP is very needed in order to implement Information Technology into Teaching-Learning Process in University. By Using Emulator WAP as aid-equipment for simulating Academic Information System, will result an optimum output in developing Information System based WAP. Handphone as telecommunication equipment which is completed by WAP-GPRS facility can be used as an access Academic Information System through internet.  Kata Kunci : WAP, Sistem Informasi Akademik, emulator, GPRS

Page 13 of 22 | Total Record : 220

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