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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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The Design of Information System of Service Order Implementation Monitoring at Information Technology (IT) Maintenance Division Dewi Kania Widyawati
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.v6i2.1009

Abstract

The information system of service order implementation monitoring of IT maintenance at an organization or company has an important role to support its work and business. Considering the important role of IT at companies, all the IT equipments must be in good condition and be ready to use. Service order implementation monitoring can help the Head of IT Maintenance Division monitor the progress of his/her division work so that the division work performance will improve. The methods of system development are analysis and structure design methods. The approaches of system development are structured approach, top-down approach, and modular approach. This system design can also minimize users’ work obstacles due to uncontrolled completion time of IT service order. Keywords: service order, information technology, structured approach, top-down approach, and modular approach.
The Effect Of Audit Experience Time Budget Pressure, and Auditors’ Ethics On Audit Quality Goodman Hutabarat
Jurnal Ilmiah ESAI Vol 6 No 1 (2012)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v6i1.1010

Abstract

The purpose of this study is to analyze the effect of audit experience, time budget pressure, and auditors’ ethics on audit quality. The research method used is survey with a sample of 85 auditors with experience in public accounting firms in Central Java. Path analysis model was used to measure the influence of exogenous variables on endogenous variables.          The results showed that the audit experience, time budget pressure, and auditors’ ethics have significant influence on audit quality either simultaneously or partially. Audit experience and auditors’ ethics have a significant positive effect on audit quality. On the other hand, time budget pressure has a significant negative effect on audit quality. Keywords: audit experience, time budget pressure, auditors’ ethics, audit quality
The Procurement of Government Goods and Services in Indonesia Endang Asliana
Jurnal Ilmiah ESAI Vol 6 No 1 (2012)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v6i1.1011

Abstract

The procurement of government goods and services is a part that is mostly affected by corruption, collusion, and nepotism. It can be seen from many government projects that do not meet deadlines, are not well-targeted, are not of good-quality, and are inefficient. A lot of equipment is purchased but not used; buildings are damaged; the lifespans of highways and bridges are short because the technical specifications are lower or are not in accordance with specified provisions so that the lifespans of the government projects reach only 30-40%. Procurement auction that is closed or is not transparent and is not announced to public is one of the causes of high corruption in procurement of government goods and services. In Indonesia, procurement of goods and services is regulated by Presidential Decree No. 54 Year 2010, with the principles of efficiency, effectiveness, transparency, openness, competitiveness, fairness or non-discrimination, accountability. E-procurement then becomes a substitute for a closed auction. The auction can be accessed online through the Internet. The system is expected to increase openness, transparency, and accountability in central, provincial, and regency or city government agencies, and BUMN, BUMD, BHMN, and public service agencies. Keywords: public sector accounting, procurement of government goods and services, e-procurment
Financial Statement Performance for Decision Making in Granting credit Facilities Evi Yuniarti; Anita Kusuma Dewi
Jurnal Ilmiah ESAI Vol 6 No 1 (2012)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v6i1.1012

Abstract

Financial statement analysis is an important aspect that can be used as a guideline by creditors to decide clients’ credit feasibility for business capital. This analysis can be used to determine a company’s financial performance. Based on the financial ratio analysis of the data in the financial statement, a credit institution can analyze the company’s business progress and setback. This is very useful for the decision-making process in determining the debtor’s eligibility for fund. Financial statement analysis is an instrument to observe company’s financial performance. A creditor can study a company’s business progress and setback. Keywords:  financial ratio, performance measurements, decision making
Egg Production and Distribution Fitriani Fitriani; Hanung Ismono; Novi Rosanti
Jurnal Ilmiah ESAI Vol 6 No 1 (2012)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v6i1.1013

Abstract

The average of egg consumption in Lampung reaches 20% through food household expenditure.  It means that egg as important food to supplement protein needs must be accessible to the community.  This research aimed (1) to investigate the egg production system; and (2) to investigate the distribution chain and marketing efficiency of egg from production center to consumers in Lampung Province.  The research samples were taken by purposive and snowball sampling, involving egg producers and traders in any level.  Egg production centers in Jati Mulyo District, South Lampung Regency, and trading centers in Bandar Lampung were chosen as research locations. Descriptive analysis was applied in investigating the egg production system dan distribution chain.  The methods used to evaluate the efficiency of marketing system were Ratio Profit Margin (RPM) and Price Transmission Elasticity methods. The research results showed that on average, the egg production still faced high cost production because of high feeding cost. The egg distribution margin tended to show inefficient condition because the traders in any level got different benefit from that of producers.  The value of Price Transmission Elasticity was lower than one. This condition means that the marketing system of egg is inefficient. The egg marketing tends to be imperfect competition or there is oligopsony or monopsony practice.  Keywords: egg production, egg distribution chain, marketing system.
The Coffee Market Integration in Lampung Province Irmayani Noer; Fitriani Fitriani; Agus Agus
Jurnal Ilmiah ESAI Vol 6 No 1 (2012)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v6i1.1014

Abstract

The research conduct at two production centre in Lampung Province, Tanggamus and West of Lampung Regency.  While marketing centre was Bandar Lampung City.  The research focus on the coffee marketing system from two production centre to Bandar Lampung City. The aims of rersearch was analysis coffee marketing system with marketing integration approach.  Respondent sample came from several sources such as farmer producer, trader in rural area, district, and also at regency level with purposive and proportional sampling method.  The model of coffee marketing system did by structure or marketing integration. The research performed that the price of coffee at the third level marketing in Lampung Province has strong and positive correlation.   The rate of price change at producer level   was smaller than the price at exporter and global market. It indicates that the monopsony or oligopsony power still worked.   In the long term, the coffee market will integrate between producer level and the exporter or global market.  Keywords:  Coffee, marketing, integration, producer, level
The Correlation between Students’ Motivation and Their English Speaking Ability Anwar Rahman; Rafista Deviyanti
Jurnal Ilmiah ESAI Vol 6 No 1 (2012)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v6i1.1015

Abstract

The research is aimed at investigating the correlation between students’ motivation and their English speaking ability. The research samples were thirty-six first year students of SMAN 2 Bandar Lampung that were randomly selected by using lottery. Students’ motivation scores were calculated by using four-Likert-scale questions and their English speaking ability was tested by using transactional speaking test using criteria proposed by Heaton (1991). The results of motivation questionnaire showed that the highest score was 145 and the lowest score was 77 with the average of 111. 4. It was found out that 5. 5% students have high motivation, 60. 5 % students have average motivation, and 25% students have low motivation. It means that most of the students have good motivation. English speaking test scores showed that the average of students’ English speaking ability was 80.2 with the highest score of 90 and the lowest score of 73. It can be concluded that the students have very good ability in speaking English.The results showed that the coefficient correlation was 0.780 and it was significant where r-value of 0.780 was larger than the r-table of 0.334. It was also found out that motivation influenced English speaking ability with the score of 60.8 %. This means that motivation as a psychological factor has a positive correlation with English speaking ability. Students who had high level of motivation did more efforts and had more determination to reach their goals. On the contrary, students who had low level of motivation did not do more efforts in learning and in achieving their goals so that their speaking ability was low.  Keywords: motivation, English speaking ability, correlation
The Effect of Corporate Social Responsibility Disclosure of Return Assets Through Sales Growth as Intervening Variable Yuztiya Asmaranti
Jurnal Ilmiah ESAI Vol 5 No 3 (2011)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v5i3.1016

Abstract

This study aims to analyze the effects of corporate social responsibility disclosure of return on assets (ROA) through sales growth. population Sampling of this study are the firms within industries with high level of environmental pollution (for example: paper and allied products, mining and mining services, metal and allied products, fabricated metal products, electronics and office equipment and chemicals and Allied products). The path analysis model was used to measure the effect of  corporate social responsibility disclosure, as an exogenous variable, of return on assets (ROA), as endogenous variable, through sales growth as an intervening variable. Based on this research, it was found that 1) corporate social responsibility disclosure had positive effect on sales growth, 2) corporate social responsibility disclosure and sales growth simultaneously and partially had positive effect on return on assets (ROA). Keywords:  corporate social responsibility disclosure, return on assets (ROA), sales growth
Factors Analysis Which Influence Dividend Payment on Manufacture Company that Listed on Indonesia Stock Exchange Vista Yuniarti Sitanggang; Yeni Agustina
Jurnal Ilmiah ESAI Vol 5 No 3 (2011)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v5i3.1017

Abstract

 This research aims to examine empirically factors which influence dividend per share.  This research used sample manufacture company that listed on indonesia stock exchange in 2005 – 2008.  This analysis used dividend per share as dependent variable and  liquidity ratio, growth ratio, DPSmin1, activity ratio and  company size. This research used linear regression testing with SPSS program.  Result of reasearch indicated that growth ratio and DPSmin1 gave positive effect and significant to dividend per share whereas liquidity ratio, growth ratio, activity ratio and  company size did not give significant effect to  dividend per share  Key words:  Divident per share, current ratio, DPSmin1, earning per share,    total asset turn over and company size
The Red Chili (Capsicum annum ) Anayisis of Production Eficient and income of Usahatani in Penengahan District South Lampung Regency Eka Kasymir
Jurnal Ilmiah ESAI Vol 5 No 3 (2011)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v5i3.1018

Abstract

The Red Chili is one of horticulture product which has good economic value. Researcher tries to found which factor has influence of red chili production at Penengahan subdistrict South Lampung regency and also to know the profit of farming at Kecamatan Penengahan. This Research conducted Penengahan subdistrict, South Lampung regency. Sample was conducted by Simple Random Sampling. Respondents in this research are amount to 55 farmers of Kelaten and Gandri villages. The result of this research tells us that factors which influence of red chili production at Penengahan subdistrict are : field area, pesticide and farm labor. Seed, Urea fertilizer, NPK fertilizer are complement with field area. Red Chili farming at Penengahan subdistrict South Lampung regency was profitable which total profit Rp. 35.311.703,31 per hectare or (R/C) 2,00. It’s mean that every cost Rp. 1,00 will get income Rp. 2,00.Keywords: Capsicum annum, Production Efficient, Income

Page 8 of 22 | Total Record : 220

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