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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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Prediksi Potensi Kebangkrutan Menggunakan Metode Analisis Altman Z-Score, Springate Score dan Zmijewski Score pada PT XYZ Bella Jelina Putri; Eksa Ridwansyah; Arif Makhsun
Jurnal Ilmiah ESAI Vol 14 No 2 (2020)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v14i2.2389

Abstract

This final task report aims to find out the potential for bankruptcy in PT XYZ by using the Altman Z-Score, Springate Score, and Zmijewski Score analysis methods. The analysis method used in compiling this final task report is a quantitative method because the research is done by way of analysis based on numbers and data that have been obtained. Based on the results of the discussion can be concluded from the results of the analysis of predictions of potential bankruptcy using the altman Z-Score, Springate Score, and Zmijewski Score analysis methods that PT XYZ during the period 2016 - 2018 is in the danger zone or included in the criteria of companies that are potentially bankrupt. However, PT XYZ can still carry out its company's operations and PT XYZ strives to improve its financial condition.  
Pengakuan, Pengukuran, Dan Penyajian Aset Biologis pada PT. XYZ (Peternakan Sapi) Lutfi Bimantoro; Irawan Irawan; Destia Pentiana
Jurnal Ilmiah ESAI Vol 14 No 2 (2020)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v14i2.2390

Abstract

Final Project Report aims to explain whether the recognition, measurement and presentation of biological assets at PT XYZ is in accordance with the accounting standards set by PSAK No. 69. The source of data for writing this final project report is secondary data using the documentation data collection method. The data analysis method used by the author in preparing the final project report is a descriptive method with a quantitative approach. The author discusses the recognition, measurement, and presentation of biological assets at PT. XYZ whether it is in accordance with accounting standards in force in Indonesia, namely PSAK No.69. There are differences in recognition, measurement and presentation according to PT. XYZ and PSAK No.69 must be adjusted.
Keakuratan Metode Black Bunch Count (Bbc) dalam Estimasi Produksi Tandan Buah Segar (Tbs) pada PT Gawi Bahandep Sawit Mekar Rizkya Ramadha Putri; Rusmianto Rusmianto; Arif Makhsun
Jurnal Ilmiah ESAI Vol 14 No 2 (2020)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v14i2.2391

Abstract

The BBC method used by the corporation does not show a good level of accuracy so there is still a difference (difference) in the bbc's TBS production output with the actual production results that occur (realization) during harvest. The purpose of this final task is to find out the accuracy of the BBC methods in the period January, February, March and April used by PT GBSM.  The data analysis method used in this study is comparative analysis with the analysis tool, the Paired Sample T-test. The sampling technique in this study is a Stratified Random Sampling technique with samples taken amounting to 144 samples consisting of 10 afdeling in PT GBSM Estate 2.  The results of this study stated that in January and February the BBC method was inaccurate in estimating TBS production results at PT GBSM, while in March and April the BBC method was accurate in estimating TBS production results in PT GBSM.  
Evaluasi Pengakuan Pendapatan Atas Perusahaan Real Estate Berdasarkan PSAK NO.44 Yosmar Ilham; Irawan Irawan; Evi Yuniarti
Jurnal Ilmiah ESAI Vol 14 No 2 (2020)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v14i2.2392

Abstract

The writing of this final project aims to evaluate the recognition of PT ABC revenue in 2018 whether it is in accordance with PSAK No.44. PT ABC's revenue recognition is performed using the Deposit Method. The evaluation was carried out on 2 types of financial statements, namely the income statement and the 2018 financial position report. Based on the evaluation of revenue recognition according to PSAK No.44, the results were obtained which stated that PT ABC had not yet recognized revenue because there were no customers who paid off their houses and buildings. still under construction, the company records money from customers as unearned revenue. According to PSAK No.44 all money originating from consumers is recognized as income received in advance as long as the buying and selling process has not been completed. So that the records made by the company are in accordance with PSAK No.44  
Penerapan PSAK 10 Tentang Penyajian Laporan Keuangan pada Transaksi Valuta Asing untuk Menunjang Kewajaran Laporan Keuangan PT JFI Dhela Fajar Pratiwi; Endang Asliana; Nurmala Nurmala
Jurnal Ilmiah ESAI Vol 15 No 1 (2021)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v15i1.2393

Abstract

Foreign exchange transactions are transactions related to foreign currencies, where the exchange rate at any time will rapidly change in value, this is what often becomes a problem and causes foreign exchange differences. This writing aims to determine the accounting treatment of sales transactions, purchases related to PT JFI’s foreign exchange, and to find out the fairness of the financial statements. The secondary company data used by the author is PT JFI's 2019 financial report, data on changes in the closing exchange rate on December 31, 2019, a list of the total cash, receivables, and debts of USD and EURO in 2019. The results of this paper state that, the accounting treatment of foreign exchange differences in PT JFI's financial statements is not in accordance with PSAK 10, and the foreign exchange difference at PT JFI also causes the amount of profit in the financial statements not to show the actual situation, thus affecting audit income on the fairness of the financial statements.
Memprediksi Perkembangan Pendapatan pada Koperasi KW Dengan Metode Tren Hadi Gustara; Irawan Irawan; Evi yuniarti
Jurnal Ilmiah ESAI Vol 15 No 1 (2021)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v15i1.2394

Abstract

This study aims to determine and predict the development of cooperative income and determine the trend method that has a relatively small risk of error to be used in analyzing and comparing the income prediction with the actual data. The type of data used is secondary data. The data collection method used is the documentation method. The documentation collected is in the form of monthly cooperative income reports from January to December 2019. The data analysis method used is quantitative and qualitative methods. The results of the discussion of this final project show that in the period January to December 2019 cooperative income has increased and decreased. The percentage of total increase and decrease in income from savings and loan services is more stable than the percentage of income from the procurement of goods and services which is volatile. The trend method which has a small risk of error in analyzing savings and loan service income is the quadratic method, while the exponential method is used for income from the procurement of goods and services
Evaluasi Penyajian dan Pengungkapan Piutang Pihak Berelasi Berdasarkan PSAK 7 antara PT IM dengan PT KA Riska Puji Astuti; Nurmala Nurmala; Eksa Ridwansyah
Jurnal Ilmiah ESAI Vol 15 No 1 (2021)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v15i1.2395

Abstract

PT IM is a subsidiary of PT KA engaged in Kwh Meter industry. PT KA purchases inventory of trade goods to PT IM which is used to meet the needs of the company's operational activities.  The recording carried out by PT IM regarding the sale to the parties in this case is that PT KA must pay attention to the provisions stipulated in the Statement of Financial Accounting Standards (PSAK) No.7 regarding the parties concerned. The purpose of this writing is to evaluate whether the presentation and disclosure of receivables of parties related to PT IM has been in accordance with PSAK No.7. The data analysis method used is a qualitative analysis method. Based on the results and discussions, the author concluded that PT IM has not fully implemented the ministry stipulated in PSAK No.7 in terms of presentation and disclosure of receivable parties.  
Penentuan Sampling Audit Menggunkan Metode Monetary Unit Sampling (MUS) pada Akun Beban Operasional PT ABC oleh KAP EFG Ria Rismawati; Nurmala Nurmala; Maryani Maryani
Jurnal Ilmiah ESAI Vol 15 No 1 (2021)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v15i1.2396

Abstract

This study aims to find out how to determine audit sampling conducted by KAP EFG & Partners on PT ABC's 2019 income statement, especially on the operating expense account. One of the procedures implemented by the auditor is conducting a Test Of Detail (TOD), the steps used by the auditor to carry out the procedure are audit sampling using the monetary unit sampling method. The data collection method used in the preparation of this final project is a documentation method in the form of financial reports, general ledger, and journal vouchers. The data analysis method used is a quantitative method. Based on the results and discussion, the authors conclude that there are 6 items that can be sampled with the number of each item being 1 transaction with an interval of Rp. 218,963.943.
ANALISIS AKUNTANSI ASET TETAP PADA KOPERASI HMS Hasanudin Hasanudin; Irawan Irawan; Dian Nirmala Dewi
Jurnal Ilmiah ESAI Vol 15 No 1 (2021)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v15i1.2397

Abstract

Fixed assets have an important role for the smooth running of cooperative operations. Proper policy in the treatment of fixed asset accounting is needed in maximizing that important role. Users of financial statements urgently need information in accordance with the Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP) so that an analysis of fixed asset treatment needs to be done to ensure whether the treatment of fixed assets has been in accordance with the ETAP SAK. The data used is secondary data consisting of the financial statements (balance sheet) of THE HMS Cooperative in 2018, data on ownership of the 2018 HMS Cooperative fixed assets (list of equipment, vehicles and furniture) along with the list of depreciation of cooperative fixed assets 2018. In data analysis the methods used are qualitative and quantitative methods. Based on the results of the analysis, it can be concluded that the fixed assets in the HMS Cooperative have been in accordance with SAK ETAP No. 15. In the recognition of fixed assets, cooperatives recognize the type of fixed assets by means of their acquisition, namely by cash purchase. Hms's cooperative fixed assets are depreciated using the straight line method.  In termination, the HMS Co-operative has never stopped its fixed assets. HMS cooperative complies with SAK ETAP in its presentation, where fixed assets are presented in the balance sheet. However, HMS Cooperative does not disclose fixed assets because the cooperative does not make CALK
Analisis Implementasi Perencanaan Audit Laporan Keuangan Berdasarkan Standar Profesional Akuntan Publik pada KAP FAR Dimas Febri Ardiansah; Irawan Irawan; Nurmala Nurmala
Jurnal Ilmiah ESAI Vol 15 No 1 (2021)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v15i1.2398

Abstract

This writing aims to analyze the audit planning of KAP FAR's financial statements, whether it is in accordance with the Professional Standards of Public Accountants (SPAP). If it is appropriate to find out whether KAP FAR implements kap far financial statement audit planning. In the preparation of this final task the author uses qualitative methods and the type of data used is primary data. The results of the discussion of this final task show that KAP FAR makes audit planning papers in accordance with the Professional Standards of Public Accountants (SPAP). However, there are some that are not implemented by KAP FAR, namely analytical procedure working paper, audit team personnel, and audit risk setting.

Page 19 of 22 | Total Record : 220

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