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Damayanti
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Jl. Soekarno-Hatta, No. 10, Rajabasa, Bandar Lampung, Lampung 35144
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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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Stock Portfolio Performance Analysis in Estate Crop Subsector Using Sharpe Measure, Treynor Measure, and Jensen Measure Artie Arditha Rachman; Igo Febrianto
Jurnal Ilmiah ESAI Vol 6 No 3 (2012)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v6i3.999

Abstract

Investors form a stock portfolio in order to gain returns from several sources and distribute possible risks. Several methods are required when forming a stock portfolio to measure and evaluate portfolio performance. The current research showed different results of the Sharpe Measure, Treynor Measure, and Jensen Measure when measuring stock portfolio performance in estate crop companies listed in Indonesia Stock Exchange. The data used in this research were stock data of PT Astra Agro Lestari Tbk. (AALI), PT PP London Sumatera Tbk. (LSIP), and PT Bakrie Sumatera Plantation Tbk. (UNSP), data of stock composite index, and Bank of Indonesia rate, taken from January 2006 to January 2012. The Sharpe Measure result showed that best stock combination came from portfolio of AALI and LSIP, while The Treynor Measure and The Jensen Measure result showed that the best stock combination came from AALI and UNSP. The difference was caused by using of different risk variable in the calculation of each measurement. This difference makes investors have chances to decide which method is suitable to investor perception of risk in forming portfolio. Keywords: portfolio, Sharpe, Treynor, Jensen.
The Influence of Teaching Empowerment and Motivation towards Lecturers’ Performance at the Department of Management of IBI Darmajaya Bandar Lampung Betty Magdalena
Jurnal Ilmiah ESAI Vol 6 No 3 (2012)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v6i3.1000

Abstract

 The purpose of this study was to determine the effect of partial and simultaneous empowerment and motivation to the performance of lecturers at the Department of Management IBI Darmajaya Bandar Lampung. Type of measurements used was the explanatory research, that is the study of several variables which relates variables, and then analyzes them, and searches for solutions and their implications on the object of research. The results showed that empowerment (X1) affected significantly lecturers’ performance showed by the results of statistical tests where the value t-count > t-table (4.072 > 1,701). Motivation (X1) has significant influence towards lecturers’ performance (Y) where the statistical test results showed the value of t-count > t-table (3.535 > 1.701). Similarly, empowerment and motivation significantly influenced lecturers’ perforamance at once. It was based on the result of statistical test indicating that F-value was 8.774 with a significance level of 0.000 (Prob. Sig = 0.000). obtained value of F table with df (degree of freedom) = nk = 30 – 2 = 28 of 3.30 indicates that the magnitude of the calculated F (8.774) which was calculated F value > F table (8.774 > 3.39).  Simultaneous empowerment and motivation with lecturers’ performance were showed by the result of the coefficient of determination (R2) of 0,687. It means that 68,7% (percent) of the variation of the changes in the influence of empowerment and motivation can explain the change of lecturers’ performance. Whereas 31,3% (percent) remaining is the effect of variables or other factors outside the model. Keywords : empowerment, motivation, and lecturers’ performance.
Nilam Oil Financial Feasibility Bina Unteawati; Irmayani Noer; M Rofiq
Jurnal Ilmiah ESAI Vol 6 No 3 (2012)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v6i3.1001

Abstract

The research is aim to analyze the Nilam financial feasibility on high territory land and low down territory.  Location chose purposively on    Kali Asin, Tanjung Bintang subdistrict, South of Lampung Region and  Tulung Gestang, Kota Agung Timur subdistrict, Tanggamus Region.   The research conducted at September until November  2010.  Respondent sample was 10% of Nilam farmer population.  Financial feasibility analyze by criteria of investment:  NPV (Net Present Value), Net B/C ratio, and IRR (Internal Rate of Return).  Based on analysis, Nilam oil on low down territory performed feasible with NPV Rp15.594.676, Net B/C ratio 2,34, and IRR 82%.   The same result also find on Nilam oil on high territory land.  It’s feasible with NPV  Rp 4.479.803, Net B/C ratio 1,29, and IRR 19%. Keywords: Nilam oil, feasibility, financial   
The Design of Warehouse Data Structure to Support Product Marketing Plan Using Star Schema Dewi Kania Widyawati
Jurnal Ilmiah ESAI Vol 6 No 3 (2012)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v6i3.1002

Abstract

Warehouse data is a database form that has high capacity data and is not operational. Warehouse data structure of product marketing is developed using star schema so that it can fulfil the need of product marketing information with a variety of dimension criteria. The data recorded into product marketing warehouse data is extracted from the data in operational database. By implementing this warehouse data, company leader will be able to evaluate and plan products easily based on specific marketing regions and evaluate the performance of agent who becomes his/her partner. In order that the data in product marketing warehouse data can be accessed easily, it is necessary to develop a special application and the warehouse data structure needs to be developed continuously so that it becomes more comprehensive. Keywords: database, warehouse data, star schema.
The Design of the Information System of Web-Based Alumni Data Tracking Sutedi Sutedi
Jurnal Ilmiah ESAI Vol 6 No 3 (2012)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v6i3.1003

Abstract

 Alumni’s success in getting jobs that are suitable with their competence and with appropriate income soon after graduation is an indicator of success of a study program. Therefore, it is necessary to develop a system that can help track the alumni data easily. The development of the information system of web-based alumni data tracking can be an alternative solution taking into consideration that the alumni can report the development of their career wherever and whenever they would like to. However, for the purpose of the completeness of the alumni data, it is necessary to develop a variety of attributes to track alumni data more completely. Keywords:  alumni, attribute, web.
The Design of the Information System of New Student Admission Zuriati Zuriati
Jurnal Ilmiah ESAI Vol 6 No 3 (2012)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v6i3.1004

Abstract

This paper is about the design of information system for processing new student admission (SIPMB). Manual system, such as using new student admission book, has been implemented to process new student admission information. This method has generated various problems, such as data redundancy, inefficient data organization, and insufficient time in conducting sequence access the score. It makes the student report expressed by pass the selection. The information system is designed by using SDLC method. There are four stages of SDLC method: analyzing, designing, implementing and maintaining. In addition, admission test of SIPMB was conducted. Keywords: database, information system,  SDLC.
A Review of PSAK No. 1 (2009 Revision): Presentation of Financial Statements and Its Difference from PSAK No. 1 (1998 Revision) Any Eliza
Jurnal Ilmiah ESAI Vol 6 No 2 (2012)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v6i2.1005

Abstract

As the implementation of convergence to IFRS, Indonesia has fully adopted IAS 1: Presentation of Financial Statements per January 1, 2009 into PSAK No. 1 (2009 Revision): Presentation of Financial Statements. PSAK No. 1 (2009 Revision) revised PSAK No. 1 (1998 Revision). Major differences involve the terms used, the complete components of financial statements, the information presented on financial statements, the presentation of extraordinary items, the statements of comprehensive income, and the time to publish financial statements. Keywords:  convergence to IFRS, PSAK No. 1 (2009 Revision): Presentation of financial statements, the differences between PSAK No. 1 (1998 Revision) and PSAK No. 1 (2009 Revision)
Credit Analysts’ Decisions on the Information of Entity Survival Uncertainty in Independent Auditors’ Reports Artie Arditha Rachman; Damayanti Damayanti
Jurnal Ilmiah ESAI Vol 6 No 2 (2012)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v6i2.1006

Abstract

The aim of this study was to give empirical findings concerning loan decisions made by bank loan officers when uncertainty aspect is stated in the audit report. The research participants were the bank loan officers in Lampung Province. The findings showed that the bank loan officers’ decisions for disclaimer opinions in assessing the entity’s profitability, assessing the entity’s ability to fulfill his/her debt obligations, and granting a loan to the entity were statistically different from the unqualified opinion unexceptional with explanatory paragraph. Another finding also showed that in disclaimer opinions the loan officers in finding additional information were statistically not different from the unqualified opinion unexceptional with explanatory paragraph. The last finding shows that the bank loan officers in both groups have the same perception about the influence of audit report. In general, this research findings are consistent with those of previous studies.Keywords: decision making, audit report, survival uncertainty, loan officers
Efficiency of Economics of Catfish Growing Business Fitriani Fitriani; M Zaini
Jurnal Ilmiah ESAI Vol 6 No 2 (2012)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v6i2.1007

Abstract

It is important to investigation the economics condition on farming.  It will influence the farmer income and their welfare. This research conducted to examine the economic efficiency on Lele fish growing in Pagelaran District.  The research did by Survey method toward 30 farmer respondent purposively.  Technical efficiency analyzed by Cobb-Douglass production function, while the economic efficiency analyzed by the ratio of marginal production with their price input.  Based on the calculation, it was found out that the ratio of the marginal production toward their price input were unequal 1. There no value represent equal by 1. It means that the Lele fish growing production is on inefficient yet. Achieving the economic efficiency has to support by combining the production factors. So, the farmer’s could increase the production by fixing the combination of input production for getting optimum production and maximum advantage.  Linear programming is such as the appropriate method to solve the input combination for the next focus.  Key words: economic, efficiency, Lele fish growing, marginal production
High School Teachers’ Expository Writing: A Case Study in Bandar Lampung Refdi Akmal
Jurnal Ilmiah ESAI Vol 6 No 2 (2012)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v6i2.1008

Abstract

Penelitian ini menelaah kemampuan guru sekolah menengah atas di Bandar Lampung dalam menulis wacana eksposisi. Penelitian ini menggunakan desain studi kasus deskriptif kualitatif  dengan data berupa wacana-wacana eksposisi Analitikal dan Hortatori yang ditulis oleh para guru yang dianalisis dengan pendekatan Systemic Functional Linguistics (SFL) dan dikemudian divalidasi melalui interview. Hasil penelitian menunjukkan bahwa sebagian dari para guru telah mampu menulis menggunakan strategi yang sesuai dengan kebutuhan wacana.  Para guru telah memahami struktur generik wacana guna mencapai tujuan dan fungsi wacana eksposisi. Analisis gramatika pada wacana menunjukkan bahwa para guru telah mampu menyampaikan makna ideasional, tekstual dan interpersonal melalui wacana tertulis.  Hal tersebut ditunjukan dalam bentuk penggunaan fitur pengembangan tema (thematic progression) berupa pola tema zigzag, reiterasi tema dan pengembangan tema bertingkat (multy-layer Theme development), fungsi konjungsi, variasi bentuk kata kerja (process type), bentukan fungsi sirkumstansial, bentukan nominalisasi, penggunaan mudalisasi dan modulasi dalam  wacana serta penggunaan referensi pronomina (pronoun referent) dalam wacana.  Namun penelitian ini juga menunjukkan bahwa tidak semua guru mampu mengembangkan argumentasi dalam wacana tulis dengan baik yang ditunjukkan dengan kurangnya penggunaan fakta dan bukti yang obyektif dalam wacana, ketidakpastian pendapat, tidak adanya penggunaan fitur dialogis antar wacana (intertextuality), penerapan bentukan kalimat perintah (imperative) dan pernyataan realis serta sejumlah kesalahan (errors) dalam tataran tata bahasa (syntax).  Hal ini disebabkan beberapa hal seperti kurangnya pemahaman guru dalam pengembangan wacana berbasis genre (Genre Based Approach/(GBA)) dan Systemic Functional Linguistics (SFL) yang telah menjadi bagian dari kurikulum pendidikan bahasa Inggeris di Indonesia, juga kemampuan professional berbahasa guru (professional competence), dan kurangnya motivasi dan komitmen dalam menulis.   Kata kunci: Systemic Functional Lingistics (SFL), kemampuan  menulis wacana eksposisi

Page 7 of 22 | Total Record : 220

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