Jurnal Ilmiah Esai最新文献_第5页

Keakuratan Metode Black Bunch Count (Bbc) dalam Estimasi Produksi Tandan Buah Segar (Tbs) pada PT Gawi Bahandep Sawit Mekar 黑组方法的准确性(Bbc)估计PT Gawi Bahandep Sawit的新鲜水果串产量(Tbs)

Jurnal Ilmiah Esai Pub Date : 2020-07-25 DOI: 10.25181/esai.v14i2.2391

Rizkya Ramadha Putri, Rusmianto Rusmianto, Arif Makhsun

引用次数: 0

Penilaian Tingkat Kesehatan Bank Perkreditan Rakyat XYZ dengan Metode Camel (Periode 2017-2018) 用Camel方法对XYZ人民信贷银行的健康水平评估(2017-2018年期间)

Jurnal Ilmiah Esai Pub Date : 2020-07-25 DOI: 10.25181/esai.v14i2.2388

Devi Rizka Sari, Destia Pentiana, Arif Makhsun

引用次数: 0

Mengkaji Dampak Penerapan Strategi Penghindaran Pajak (Tax Avoidance) terhadap PPh Terutang WPOP 回顾避税战略(Tax Avoidance)对WPOP应收税政策的影响

Jurnal Ilmiah Esai Pub Date : 2020-01-25 DOI: 10.25181/esai.v14i1.2386

Damayanti Damayanti, Eksa Ridwansyah, Nurmala Nurmala

引用次数: 1

Audit Tata Kelola Teknologi Informasi dengan Pendekatan COBIT 5 通过COBIT 5的方法对信息技术治理进行审计

Jurnal Ilmiah Esai Pub Date : 2020-01-25 DOI: 10.25181/esai.v14i1.2385

E. Puspitasari, Oki Arifin, Destia Pentiana

{"title":"Audit Tata Kelola Teknologi Informasi dengan Pendekatan COBIT 5","authors":"E. Puspitasari, Oki Arifin, Destia Pentiana","doi":"10.25181/esai.v14i1.2385","DOIUrl":"https://doi.org/10.25181/esai.v14i1.2385","url":null,"abstract":"This research was qualitative aiming to reveal the extent to which the management of the Office of Communication and Informatics (Diskominfo) of Pringsewu has accorded the APO domain (align, plan, organize) on COBIT 5 framework. It was also intended to measure the capability level of the planning of the IT management at Diskominfo of Pringsewu based on COBIT 5 framework. The APO domain has thirteen processes related to the strategy, planning, identification, and contribution of IT to achieve the organizational goals. Diskominfo currently has the master plan of the development of e-government, but it has not applied any evaluation process yet. It is because there has been no policy related to the evaluation process from either inside or outside organization. The results of this study have indicated that the capability level of the APO domain is 45.77% which falls in the level one rate which means that it is partially achieved. This study shows that, currently, Diskominfo of Pringsewu has not possessed some important components in the development process of information technology management, namely service quality management, risk management, and information security management system.","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"46 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122570538","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Gaya Kepemimpinan, Motivasi, dan Pengembangan SDM terhadap Kinerja Karyawan 领导风格、动机和员工绩效发展的影响

Jurnal Ilmiah Esai Pub Date : 2020-01-25 DOI: 10.25181/esai.v14i1.2383

Fedri Zuwely, Ribhan Ribhan, Nova Mardiana

{"title":"Pengaruh Gaya Kepemimpinan, Motivasi, dan Pengembangan SDM terhadap Kinerja Karyawan","authors":"Fedri Zuwely, Ribhan Ribhan, Nova Mardiana","doi":"10.25181/esai.v14i1.2383","DOIUrl":"https://doi.org/10.25181/esai.v14i1.2383","url":null,"abstract":"The purpose of this study was to determine the effect of leadership style, motivation, and human resource development on employee performance implemented by PT KAI (Persero) Bandung 2 daop operating unit in influencing the performance of its employees. This study was analyzed using multiple linear regression analysis. The data used in this study used questionnaire data obtained from 236 respondents' answers to employees of PT KAI (Persero) Bandung 2 daop operation unit. The conclusion is that this study supports the proposed hypothesis, namely: Leadership style has a positive effect on employee performance, motivation has a positive effect on employee performance, and HR development has a positive effect on employee performance. Suggestions given from this research are PT KAI (Persero) Bandung Daop 2 operating unit so that in creating good employee performance every leader must have the care, trust, and motivation of employees actively working, entering on time and working seriously. The leader motivates the morning briefing / apple before work so that it is directed and controlled to do the task of carrying out the train journey. In improving human resource development, it is necessary to supervise the quality of work by increasing the training of employees who have not done special training, motivating employees to improve the formalities of higher education so that they can develop and have performance standards both in the company and the government.","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"134 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121632524","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Abnormal Return dan Volume Perdagangan Saham atas Peristiwa Pencemaran Lingkungan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia 印度尼西亚证券交易所上市公司因环境污染事件的异常回报率和股票交易数量

Jurnal Ilmiah Esai Pub Date : 2020-01-25 DOI: 10.25181/esai.v14i1.2384

M. Sidik, Umarudin Kurniawan

{"title":"Abnormal Return dan Volume Perdagangan Saham atas Peristiwa Pencemaran Lingkungan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia","authors":"M. Sidik, Umarudin Kurniawan","doi":"10.25181/esai.v14i1.2384","DOIUrl":"https://doi.org/10.25181/esai.v14i1.2384","url":null,"abstract":"This study aims to examine the abnormal return and stock trading volume to environmental pollution events.\u0000This research is included in quantitative research. Data source in this research is secondary data. Sources of data in this study were obtained from the 3 most trusted online mass media, namely; Kompas, Republika and Koran Tempo to find information about environmental pollution events conducted by the company, as well as for financial data of share price and trading volume through Indonesia Stock Exchange website or other providers such as, yahoo finance and World Investment.\u0000Based on the test results, it can be concluded that, the hypothesis stating that there is a market reaction to environmental contamination events indicated by the decrease in average abnormal return before and after the reporting of environmental pollution events conducted by companies listed on the Indonesia Stock Exchange was rejected, The difference in market reaction to environmental contamination events is indicated by the decrease in average abnormal return after the reporting of environmental pollution events conducted by companies listed on the Indonesia Stock Exchange. The second hypothesis is rejected, the hypothesis that there is a market reaction to environmental contamination events is indicated by a decrease in average trading volume before and after the reporting of environmental pollution events conducted by companies listed on the Indonesia Stock Exchange, there is no market reaction to the event of environmental contamination Which is indicated by a decrease in average trading volume after the reporting of environmental pollution events conducted by companies listed on the Indonesia Stock Exchange.","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"300 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114029641","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Tingkat Kesadaran Serta Faktor yang Mempengaruhi UMKM Di Kota Bandar Lampung Dalam Membayar Pajak 影响南榜曼城UMKM纳税的意识水平和因素

Jurnal Ilmiah Esai Pub Date : 2020-01-25 DOI: 10.25181/esai.v14i1.2374

Nurmala Nurmala, Damayanti Damayanti, Evi Yuniarti

引用次数: 0

Pengaruh Perputaran Kas, Modal Kerja dan Perputaran Piutang terhadap Likuiditas (Current Ratio) pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017 2014-2017年印尼证券交易所上市的消费者Goods公司的现金、营运资本和应收账款周期的影响

Jurnal Ilmiah Esai Pub Date : 2019-08-14 DOI: 10.25181/ESAI.V13I2.1304

H. Manullang, E. Simorangkir, Desy Octavia, Dessy Kristy Parapat, Winarti Halawa, Maritta Hirawati

{"title":"Pengaruh Perputaran Kas, Modal Kerja dan Perputaran Piutang terhadap Likuiditas (Current Ratio) pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017","authors":"H. Manullang, E. Simorangkir, Desy Octavia, Dessy Kristy Parapat, Winarti Halawa, Maritta Hirawati","doi":"10.25181/ESAI.V13I2.1304","DOIUrl":"https://doi.org/10.25181/ESAI.V13I2.1304","url":null,"abstract":"This study aims to examine the effect of cash turnover, working capital and accounts receivable turnover towards liquidity (current ratio) in consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2017 period both simultaneously and partially and to find out which variables are free, and which has a significant effect on liquidity in consumer goods companies listed on the Indonesia Stock Exchange. The population in this study - 24 Consumer Goods companies - was defined through purposive sampling method in the Consumer Goods companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2017 period as well as predetermined criteria. The research applied analytical method of multiple linear regression analysis with SPSS 22 tools. The results of the hypothesis testing of the T-test show that cash turnover variables have an effect on significant liquidity while working capital and receivable turnover variables do not affect the liquidity in Consumer Goods companies in Indonesia stock exchange.Keywords : cash turnover, working capital, accounts receivable turnover, liquidity, current ratio","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"422 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133716392","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Faktor yang Mempengaruhi Opini Going Concern (Studi pada Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia) 影响协奏曲意见的因素(印尼证券交易所列出的基础工业和化学研究)

Jurnal Ilmiah Esai Pub Date : 2019-08-14 DOI: 10.25181/ESAI.V13I2.1302

Hantono Hantono

{"title":"Faktor yang Mempengaruhi Opini Going Concern (Studi pada Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia)","authors":"Hantono Hantono","doi":"10.25181/ESAI.V13I2.1302","DOIUrl":"https://doi.org/10.25181/ESAI.V13I2.1302","url":null,"abstract":"This study aims to examine and analyze the influence of leverage, earnings management, and company growth to audit going concern opinion on the basic and chemical industries listed on the Stock Exchange for the period 2012-2016. As an explanatory research, this research used descriptive quantitative approach. The study population was 65 financial statements of basic industrial and chemical companies, with a purposive sampling technique. The research samples were 22 basic and chemical industry financial statements for the period of 2012-2016. The method of data analysis in this study is logistic regression analysis. The results of this study indicate that simultaneously leverage, earnings management, and company growth have a significant effect on the going concern audit opinion on the Basic and Chemical Industries listed on the IDX for the period 2012-2016. Partially leverage, earnings management, and company growth have no effect on going concern audit on Basic and Chemical Industries listed on the Stock Exchange for the period 2012-2016 with a significant value> 0.05. The results of Nagelkerke's R Square value in this study are 0.042 which can state that the dependent variable variability (going concern audit) can be explained by the variability of independent variables (leverage, earnings management and company growth) 42% while the remainder equals 58% explained by independent variables others. Keywords: Leverage, Earnings Management, Growth of Company, Audit, Going Concern Opinion","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128237132","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Reaksi Pasar atas Publikasi Laporan Keuangan Interim Diaudit Studi Empiris pada Perusahaan-Perusahaan yang Mempublik di Bursa Efek Indonesia 市场对印尼证券交易所上市公司的临时财务报表进行了审计

Jurnal Ilmiah Esai Pub Date : 2019-08-14 DOI: 10.25181/ESAI.V13I2.1307

Irawan Irawan, Arif Makhsun

{"title":"Reaksi Pasar atas Publikasi Laporan Keuangan Interim Diaudit Studi Empiris pada Perusahaan-Perusahaan yang Mempublik di Bursa Efek Indonesia","authors":"Irawan Irawan, Arif Makhsun","doi":"10.25181/ESAI.V13I2.1307","DOIUrl":"https://doi.org/10.25181/ESAI.V13I2.1307","url":null,"abstract":"This study was conducted on interim financial statements of companies included in the calculation of the KOMPAS 100 index on the Indonesia Stock Exchange (IDX) with the consideration that the companies' shares included in the KOMPAS 100 index on average per year control more than 75% in volume trade and market capitalization on the Indonesia Stock Exchange (IDX) so that it is considered the most widely traded stock. Hence, it is expected that many interested parties (especially active investors) of the interim financial report and use accounting information from the company in its investment decisions. The study was conducted on quarterly financial statements, mid-year financial reports and quarterly financial statements.The results of this study indicate that the market responds widely to the announcement of the Interim Financial Report I and Interim Financial Report II published by the issuer. On the other hand the market does not respond broadly to the announcement of the Interim Financial Report III published by the issuer.The involvement of auditors in interim financial reports in the form of reviews and complete audits does not have an impact on improving the quality of information on interim financial statements received by investors. This is demonstrated by the absence of differences in market reactions to the publication of interim financial statements.Keywords: Interim Financial Reports, Market Reactions","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"164 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123426954","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1