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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
 1   2   3   4   5 
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
The influence of Corporate Governance and company profitability towards the rank of bonds Delli Maria
Jurnal Ilmiah ESAI Vol 8 No 2 (2014)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v8i2.956

Abstract

The research is to empirically prove whether corporate governance mechanism and profitability influence the rank of bond. The research used some companies registered in JSE and issued bonds during 2008-2011 as the samples taken purposively. The hypotheses were tested through multivariate analysis with ordinal logistic regression. With reliability value 95% , the research indicates that institutional ownership, managerial ownership and independent commissioner board do not influence the rank of the bonds, while the auditing committee, the quality of auditing and ROA are influential to the rank of the bonds.key words: Corporate Governance, profitability , bond rank.
The Value chain Analysis at rattan Industry Cluster in south Lampung Evi Yuniarti
Jurnal Ilmiah ESAI Vol 8 No 2 (2014)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v8i2.957

Abstract

The objective of this research is to make deep analysis of how the rattan industry cluster manages activities within its firm value chain. This is important because through value chain analysis, the activities that have and have not contribute value added to firm’s competitive advantage can be identified. The analysis used include the analysis of the internal condition was done in two ways, Resources Analysis and Capability Analysis. The next step was done to assess the value chain analysis of five primary activities and four support activities. The results showed the rattan industry cluster has several strengths that are distinctive competencies which include economies of scale, strong marketing and service excellence. Besides weaknesses is the limited space in the factory warehouse, workplace less representative, the number of quality control is still not good for the parts of steam, weaving and finishing, coordination is still lacking, yet it has its own trademark (patent), as well as employee performance still relatively low perceived.Keywords: rattan industry cluster, value chain, distinctive competencies
The Impact of Gross Regional Domestic Product towards the Relationship of the Permanent Investment and Fix Assets with Domestic Inventive Income Maryani Maryani
Jurnal Ilmiah ESAI Vol 8 No 2 (2014)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v8i2.958

Abstract

The purposes of this study are to investigate the effect of Gross Regional Domestic Products (GRDP) on the relationship between permanent investment and fixed assets with domestic inventive incomes. To achieve the aim of the study, a research conducted in Bandar Lampung city. Based on generated data, hypotheses tested using LIRSEL. According to statistical analysis, found that: 1) permanent investment has a positive correlation on GRDP, 2) Fixed assets are not significantly influence GRDP, 3) Permanent Investment has a positive influence on domestic inventive income, and 4) fixed assets has not a positive impact on domestic inventive income. This study seems that only permanent investment that tends to have indirect influence from domestic inventive income and GRDP.Key words: Gross Regional Domestic Product, Domestic Inventive Incomes, Permanent Investments, Fixed Assets
Desain Model Layanan Infrastruktur Berbasis Private Cloud Computing untuk Usaha Kecil Menengah Imam Asrowardi; Eko Subyantoro
Jurnal Ilmiah ESAI Vol 8 No 2 (2014)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v8i2.960

Abstract

The importance of the role of Small and Medium Enterprises for Indonesian economic growth appears to create a design cloud-based information technology infrastructure. The purpose of this research is the creation of an infrastructure design that can be used by small and medium enterprises to market their products through cloud computing services. The method used in this study is the system development life cycle(SDLC).Key words: cloud, technology, information, Small and Medium scale Enterprises
Information System Design of River Water Quality in Lampung Province through Personal Extreme Programming Method Tri Sandika; Henry Kurniawan
Jurnal Ilmiah ESAI Vol 8 No 2 (2014)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v8i2.962

Abstract

Water is vital natural resource for human and other living creatures as well as the capital for development. Nowadays, the need of clean water both quality and quantity increase sharply due to the increase of population. Although Indonesia is known to have 6% of world water resources or 21% of Asia Pacific, the scarce of water availability increase every year. The tendency of water consumption increases exponentially while the water availability decreases due to natural destruction and pollution. Similar condition also happens in Lampung province. Even though Lampung has some potentials of water resources, the problem of getting clean water appears in some places. To handle the problem, it is needed a system that can inform river water quality in Lampung so that the society can use and reserve the water resource. With Personal Extreme Programming (PXP) method, the development of water quality information system can be developed fast and effectively. The output of this research is the river water quality information system in Lampung Province.Key word : water quality, information system, PXP
Android based Agriculture products price information system Zuriati Zuriati; Dewi Kania Widyawati
Jurnal Ilmiah ESAI Vol 8 No 2 (2014)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v8i2.963

Abstract

The research is to design the price information system of agriculture products with Android technology basis. The system is useful for the farmers, society or any agribusiness people in getting agriculture product price information. the users are classified according to their accessibility right which are society users that only to access the price information, the users plus group that have the right to provide the price information and the administrator group that have full authority towards the system. The administrator can accept or deny the information provided by the user plus group. The system is developed in accordance with the stages of system/development life cycle (SDLC) through waterfall method. The stages are: analyzing stage to learn the functional and non functional system needs; designing system to design the physical system, logic and interface ; implementing stage that cover the implementing the programming language – Java , and android operating system; assessing stage to assess the system through Black Box testing and; maintaining stage to maintain the system. The assessment result indicates that the system works well; every button designed can function as expected. The test by users also shows that they get the easy access to the information. The users can easily understand the operating manual of the system as it is user frendly and equippped with product pictures visualization. In the future, it is suggested that the system come complete with more agricultural information as horticulture, plantation, fisheries, and livestock.Keywords: Android, Black Box, agriculture product price, informtion system, SDLC

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