cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Damayanti
Contact Email
damayanti@polinela.ac.id
Phone
+6281369383245
Journal Mail Official
esai@polinela.ac.id
Editorial Address
Jl. Soekarno-Hatta, No. 10, Rajabasa, Bandar Lampung, Lampung 35144
Location
Kota bandar lampung,
Lampung
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
 14   15   16   17   18 
Analisis Pemasaran Durian di Desa Talang Mulya Kabupaten Pesawaran Any Eliza
Jurnal Ilmiah ESAI Vol 10 No 1 (2016)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v10i1.1347

Abstract

Indonesia is one of the producers of durian fruit, but compared to other durian producing countries, namely Thailand and Malaysia, Indonesia durian production is quite low (500-700 thousand tons per year). Although the durian is attractive to many people, but durian farmer's profits can be considered low. This study aims to analyze channel of marketing, marketing margin and marketing efficiency of durian in Talang Mulya as one of the durian producers in Lampung Province. The research conducted from April to June 2015. The data were processed with qualitative and quantitative analysis. The sampling was done to 30 farmers, 8 retailers and10 customers by purposive sampling. The results showed that there are four marketing channels durian in Talang Mulya village, ie channel 1: farmer-traders-consumers, channel 2: farmer- traders-retailer-consumer, channel 3: farmer-retailer-consumer and channel 4: farmers - consumer. Marketing margin analysis found that the marketing agencies that earn the highest profit is the retailer. The results show that channel 4 is the most efficient marketing channel for marketing costs born by the consumer is smaller compared to other marketing channels. Keywords: durian, marketing channel, marketing margins, marketing efficiency
Islamic Capital Asset Pricing Model: Sebuah Analisis Perbandingan Igo Febrianto; Artie Arditha Rachman
Jurnal Ilmiah ESAI Vol 10 No 1 (2016)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v10i1.1348

Abstract

Moslem investors often find dilemma about asset pricing while having investments in stock exchange.   Conventional asset pricing model, such as Capital Asset Pricing Model (CAPM), cannot accommodate the needs for asset pricing which is free from riba and interest as one of the sharia requirements. The aim of the current research is to compare the conventional model with others which are developed by using zakat and inflation as a replacement component for risk free rate in CAPM, called Islamic CAPM. Descriptive analysis result shows that moslem investors could use inflation as a replacement component for risk free rate.  The statistical evidence also shows that the accuracy of this model is similar to the conventional asset pricing model. Keywords: CAPM, Islamic CAPM, zakat, inflation
Determinan Kulitas Laba di Indonesia Studi Empiris pada Perusahaan yang Mempublik di Bursa Efek Indonesia Rusmianto Rusmianto; Irawan Irawan
Jurnal Ilmiah ESAI Vol 10 No 1 (2016)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v10i1.1349

Abstract

This study aims to examine empirically the effect of state ownership, gender, dividend policy, the company characteristics (size, leverage, profitability) and the mechanisms of corporate governance (managerial ownership and independent commissioner) to the quality of their earnings. Earnings quality proxies used in this study are as follow. The first proxy is discretionary accruals which are calculated by using modified Jones model. The second and third proxy based on the mapping of accruals into cash flow using models and Dichev Dechow in the form of accruals quality. The fourth proxy is based on market-based measurement that captures the ability of income to explain the variation in returns. The results showed that there is no difference between the earnings quality of State-Owned Enterprises (SOEs) and private companies. Keywords: Quality of Earnings, Ownership State, Gender, Dividends, characteristics of the company, corporate governance
Akuntansi Sumberdaya Manusia di Persimpangan Jalan Irawan Irawan
Jurnal Ilmiah ESAI Vol 10 No 1 (2016)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v10i1.1350

Abstract

This paper is intended to describe the Human Resources Accounting: its recognition, measurement, urgency, implications and development. The method used was literature study approach delivered descriptively. Human resource accounting is accounting for human being as a source of the organization. It is applied aiming at presenting the information, measuring tools and frameworks and their implications in the company. The recognition of HR as a company asset that is based on the ability of HR will provide economic benefits for the company. In recent years, it has significant development which is supported by the determination of the international accounting standards. Keywords: Human Resource Accounting ( HRA ), implications , development
Desain dan Implementasi Mobile Kuliah di Politeknik Negeri Lampung Berbasis Teknologi Android Henry Kurniawan; Tri Sandhika Jaya
Jurnal Ilmiah ESAI Vol 10 No 1 (2016)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v10i1.1351

Abstract

The development of technology has created the development of innovation in learning. In the middle of the development of learners get in touch with the mobile device and Internet technology becomes a new trend that enables mobile learning, or better known as mobile learning (m-learning). Lampung State Polytechnic is a university that focuses every effort on developing the quality of education. Currently Lampung State Polytechnic has not yet taken advantage of e-learning. E-Learning can be optimized by combining m-learning to e-learning, where there is an alternative learning process to be done with computers or mobile devices or combined with conventional learning system. Based on these issues, this study was made to develop m-lecture with Android platform based. Keywords: mobile learning, e-learning, m-lectures, mobile devices, m-learning, android
Evaluasi Pembelajaran Pemrograman Paralel dengan Materi Berbasis Animasi Dwi Chandra
Jurnal Ilmiah ESAI Vol 10 No 1 (2016)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v10i1.1352

Abstract

Parallel programming is a method to solve problem with application which run together. It can save time and hardware resources. Parallel programming subject is interesting because it needs basic knowledge about programming and networking. Teaching materials which contain animation help the students to understand the subject. It really helps to explain about the parallel process. The aims of this research are to know the impact of teaching method using animation and the part of the course that must be explained carefully. After the five month research, it is found that the animation in parallel programming subject can give positive impact on the students. Keywords parallel, programming, teaching, process, material.
Analisis Pemasaran Durian di Desa Talang Mulya Kabupaten Pesawaran Susni Herwanti
Jurnal Ilmiah ESAI Vol 10 No 1 (2016)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v10i1.1353

Abstract

Indonesia is one of the producers of durian fruit, but compared to other durian producing countries, namely Thailand and Malaysia, Indonesia durian production is quite low (500-700 thousand tons per year). Although the durian is attractive to many people, but durian farmer's profits can be considered low. This study aims to analyze channel of marketing, marketing margin and marketing efficiency of durian in Talang Mulya as one of the durian producers in Lampung Province. The research conducted from April to June 2015. The data were processed with qualitative and quantitative analysis. The sampling was done to 30 farmers, 8 retailers and 10 customers by purposive sampling. The results showed that there are four marketing channels durian in Talang Mulya village, ie channel 1: farmer-traders-consumers, channel 2: farmer- traders-retailer-consumer, channel 3: farmer-retailer-consumer and channel 4: farmers - consumer. Marketing margin analysis found that the marketing agencies that earn the highest profit is the retailer. The results show that channel 4 is the most efficient marketing channel for marketing costs born by the consumer is smaller compared to other marketing channels. Keywords: durian, marketing channel, marketing margins, marketing efficiency
Tingkat Pendapatan dan Faktor-Faktor Penentu Pendapatan UMKM di Bandar Lampung Marlinda Apriyani; Endang Asliana; Fadila Marga Saty
Jurnal Ilmiah ESAI Vol 10 No 1 (2016)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v10i1.1354

Abstract

The existence of MSMEs is very important as either primary or additional revenue sources revenue especially for poor families. In addition, SMEs can reduce the unemployment rate. The income level of some of the home industries (IRT) in Bandar Lampung is still relatively low. The revenues earned by the business of chips, salted fish and boiled anchovies are greater than the income earned from the business of tempe, tofu and flake chips. The determinants of the level of income of MSMEs in Bandar Lampung are the level of formal education, business experience, volume of production and plans to increase production in the future. Keywords: MSMEs, production, income
Analisis Reaksi Pasar Modal Terhadap Perusahaan Perata Laba Dan Perusahaan Non Perata Laba Pada Perusahaan Sektor Pertanian Yang Go Publik Di Indonesia Eksa Ridwansyah; Maryani Maryani
Jurnal Ilmiah ESAI Vol 2 No 2 (2008)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v2i2.1355

Abstract

This research is to analyze market response toward profit information issued by profit averaging or non profit-averaging company.  The research was carried out through observation method.  The data used were secondary data issued by Jakarta Stock Exchange (BEJ) and Indonesian Capital Market Directory.  The variables were determined through unexpected earning and Cumulative Abnormal Return (CAR) methods. The model used in calculating expected profit was zero growth profit estimation and market expectation model.  The result of the research showed that empirically all the hypotheses proposed were not proven or rejected.  It can be concluded that the reaction of the stock exchange, as projected with abnormal return or stock trading volume between the company doing profit averaging and that of not doing, did not differ significantly.  A similar result was also obtained when the profit averaging and non profit-averaging companies were classified based on positive and negative earning surprise.  Keywords: unexpected earnings, Cumulative Abnormal Return (CAR), profit averaging.
Analisis Komparatif Pendapatan Petani Kopi Organik dan Petani Kopi Anorganik di Dataran Tinggi Gayo Nanggroe Aceh Darussalam Azhar A. Gani
Jurnal Ilmiah ESAI Vol 2 No 2 (2008)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v2i2.1356

Abstract

Organic coffee is a certain type of coffee produced by using an ecological way which is very economical. It has high quality and free or synthetic chemical substances. In other hands, Unorganic coffee is the coffee produced by using a non ecological way. It has lower quality and chemical substances are used in the cultivation so that it is not completely safe to consume. The objective of this research is to find out the difference on the incomes of the organic and unorganic coffee farmers dwelled the plateau in Gayo, Bener Meriah district, Nanggroe Aceh Darussalam. The method used in this research is a survey method. The sample is determined by using a two stage cluster sampling method with 30 organic coffee farmers and 25 organic and unorganic coffee farmers as the participants. The  "unpeered” T test design was used in this research in order to find out the difference on the incomes between the organic and unorganic coffee farmers. The research results show that the organic coffee farmers’ income is higher than that of the unorganic one. The organic coffee farmer s’ income is Rp.24.084.595 per hectare in a year while the unorganic coffee farmers’ income is Rp.11.741.174. The difference on these incomes is caused by the productivity of the two coffee types, in which is the organic coffee productivity is higher than that of the unorganic one. Besides, the price of the organic coffee productivity is also higher than that of the unorganic one.Keywords: organic and inorganic coffee, income. 

Page 16 of 22 | Total Record : 220

 14   15   16   17   18 

Filter by Year

2007 2023


Reset
Filter By Issues
All Issue Vol 17 No 2 (2023) Vol 17 No 1 (2023) Vol 16 No 2 (2022) Vol 16 No 1 (2022) Vol 15 No 2 (2021) Vol 15 No 1 (2021) Vol 14 No 2 (2020) Vol 14 No 1 (2020) Vol 13 No 2 (2019) Vol 13 No 1 (2019) Vol 12 No 2 (2018) Vol 12 No 1 (2018) Vol 10 No 2 (2016) Vol 10 No 1 (2016) Vol. 9 No. 2 (2015) Vol 9 No 1 (2015) Vol 8 No 3 (2014) Vol 8 No 2 (2014) Vol 8 No 1 (2014) Vol 7 No 3 (2013) Vol 7 No 2 (2013) Vol 7 No 1 (2013) Vol 6 No 3 (2012) Vol 6 No 2 (2012) Vol 6 No 1 (2012) Vol 5 No 3 (2011) Vol 5 No 2 (2011) Vol 5 No 1 (2011) Vol 4 No 3 (2010) Vol 4 No 2 (2010) Vol 4 No 1 (2010) Vol 2 No 2 (2008) Vol 2 No 1 (2008) Vol 1 No 1 (2007) More Issue