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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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Value Added Analysis of Palm Sugar and Factors that Influence Shofia Nur Awami; Sri Wahyuningsih
Jurnal Ilmiah ESAI Vol 9 No 1 (2015)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v9i1.936

Abstract

Kendal Regency as the one regency in the Central Java Province has prospect for development of palm sugar small business. This research aimed to determine the amount of income, added value processing of palm sugar small bussiness, and to analyze the factors that influenced added value of of palm sugar small bussiness in Kendal Regency. This study use a purposive sampling  method. The location, beside Temanggung Regency and Klaten Regency, Kendal Regency is one of palm sugar centre in the Central Java Propince.  The average total production of palm sugar in  Singorojo District is 6,59 kilogram per production period. The processing of palm sugar production give added value  at Rp.2.758,- per liter. The average total production of palm sugar in  Limbangan District is 8,05 kilogram per production period. The processing of palm sugar production give added value  at is Rp.2.890,- per liter. Average net income per month in Kendal Regency is Rp. 2.167.377,-, with average revenue is Rp. 2.893.587,-. Added value of processed palm sugar in Kendal Regency were influenced by several factors including; the amount of labour, the producer’s age, raw material prices, output prices, and production capacity. Keywords: Added value, income, palm sugar
Overview of Financial Accounting Information Quality of Baitul Mal wattamwil (BMT) in Bandar Lampung Nurmala Nurmala
Jurnal Ilmiah ESAI Vol 9 No 1 (2015)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v9i1.937

Abstract

This research conducted to find out the quality of the Islamic financial accounting information of BMT in the city of Bandar Lampung. The object of research is the quality of financial accounting information consisting of relevance , reliability, comparability, consistency, and understandability by distributing questionnaires to 13 BMTs which are active in the city of Bandar Lampung. The research indicates that the quality of Islamic financial accounting information of BMTs in the city of Bandar Lampung is good.Key words: accounting information, the quality, BMT
An Evaluation of Accounting Problems for SMEs with GAP Analysis Method Damayanti Damayanti; Destia Pentiana
Jurnal Ilmiah ESAI Vol 9 No 1 (2015)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v9i1.938

Abstract

Most SMEs lack of understanding in preparing the financial statement as well as finance and accounting knowledge. Financial statements are necessary to find out information of financial position, financial performance, and cash flows of an entity that is useful to a large number of users in making economic decisions. It is assumed that the reluctance of SMEs is caused by the accounting cycle that is too burdensome and time-consuming and that it needs persons with special skills to manage it. This study was aimed at analyzing the gap between the quality of the design cycles and the expected design with the quality of simple accounting model expected by SMEs. The samples were obtained through purposive sampling method with 30 businessmen of SMEs (trade, Industry and services) that rarely prepare the financial statements. The data were collected through field survey with questionnaires and interviews. The data were analyzed using the GAP method. The results of this research note that all values in each dimension of GAP are negative, and the expectation value is greater than the perception value. The respondents were dissatisfied with the process / accounting cycle. This means that the design cycle used by regular public accounting is not done by the SMEs on the grounds that the cycle is too long, too complicated and time-consuming as well as the absence of the human resources with accounting expertise. Keywords: GAP Analysis, Cycle, Accounting Design, SMEs, Perceptions, Expectations.
Acceptance Analysis of Accounting Software User though Technology Acceptance Model Irawan Irawan
Jurnal Ilmiah ESAI Vol 9 No 1 (2015)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v9i1.940

Abstract

This research conducted to find out the quality of the Islamic financial accounting information of BMT in the city of Bandar Lampung. The object of research is the quality of financial accounting information consisting of relevance , reliability, comparability, consistency, and understandability by distributing questionnaires to 13 BMTs which are active in the city of Bandar Lampung. The research indicates that the quality of Islamic financial accounting information of BMTs in the city of Bandar Lampung is good.Key words: accounting information, the quality, BMT
Factors Affecting Employment Waiting Period for the Graduates of DIII Accounting of State Polytechnic of Lampung Rusmianto Rusmianto; Damayanti Damayanti; Irawan Irawan
Jurnal Ilmiah ESAI Vol 9 No 1 (2015)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v9i1.942

Abstract

This study is to empirically test the effect of cumulative GPA, English language skills, and gender toward the employment waiting period of the graduates of DIII Accounting of State polytechnic of Lampung. This research was conducted on the batches III to V of graduates of Diploma in Accounting of State Polytechnic of Lampung. A multiple regression model was used to test the hypothesis proposed. The results indicate that Academic ability (GPA ) and English language proficiency give a negative effect on employment waiting period of the graduates, while gender did not affect differently.Keywords : employment waiting period, GPA , English language proficiency : gender
The implementation of Software as a Service (SaaS) in the monitoring system of students’ score at State Polytechnic of Lampung based on cloud computing Dewi Kania Widyawati; Zuriati Zuriati
Jurnal Ilmiah ESAI Vol 9 No 1 (2015)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v9i1.943

Abstract

Lampung State Polytechnic is one of the Indonesian universities with a vision to be the best 5 of vocational campus in Indonesia in 2020. To achieve the vision, this campus needs the development in many aspects to improve the quality of the graduates to compete with other college graduates in Indonesia. One of the efforts to improve the quality of graduates is by increasing the competence of the student. To face these challenges, this campus must also prepare programs to monitor the competence scores of each student. Therefore, an application that is capable of monitoring the scores in detail is needed to facilitate the students, lecturers, students advisors’ and parents to see the development of the scores any time. The technology developed for this application uses cloud computing. The technology enable the user to access the information via the internet without having to know the technology infrastructure that helps in the process of accessing the data. The service model used in this system is software as service with system development method using Rapid Application Development (RAD). The database design uses normalization techniques and tested through black box testing method.Keywords: cloud computing, software as service, Rapid Application Development, Normalization Techniques, black box testing
Desain Aplikasi Business To Consumer untuk UKM Berbasis Cloud Computing Imam Asrowardi; Eko Subyantoro
Jurnal Ilmiah ESAI Vol 9 No 1 (2015)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v9i1.944

Abstract

The importance of the role of Small and Medium Enterprises for Indonesia's economic growth give rise to the need of a business to consumer applications design that can run on cloud-based information technology infrastructure. The purpose of this research is to create an application design of business to consumer (b2c) of the SMEs to market their products which can be run on the Infrastructure as a Service (IAAS) cloud-based computing. The method used in this study is a system development life cycle (SDLC).Keywords: cloud, business, SME, SDLC
Assessment of Water Quality Information System through Measurement Framework of ISO 15504 Tri Sandhika Jaya
Jurnal Ilmiah ESAI Vol 9 No 1 (2015)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v9i1.945

Abstract

Quality oriented and standardized process has begun to be implemented in some organizations. The standard expected is the one easily understood by any user organization and accepted by the organization globally. The standard is expected to minimize unproductive work. The purpose of this study was to measure the quality of water quality information system through the measurement framework of ISO 15504. The measurement framework uses the principles of Software Process Improvement and Capability Determination (SPICE). The results of measurements of the quality of the information system of water quality appear in levels which are classified into three levels, starting from level 1 to level 3. The results of the study showed that the water quality information system is still at level of 1, because it is only up to the implementation accomplished process. Key words: quality, information systems , ISO 15504 , SPICE
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

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