Jurnal Ilmiah Esai最新文献_第6页

Pemahaman dan Kepedulian Penerapan Green Accounting: Studi Kasus UKM Tahu Tempe di Kota Bandar Lampung

Jurnal Ilmiah Esai Pub Date : 2019-06-17 DOI: 10.25181/ESAI.V13I1.1271

Destia Pentiana

{"title":"Pemahaman dan Kepedulian Penerapan Green Accounting: Studi Kasus UKM Tahu Tempe di Kota Bandar Lampung","authors":"Destia Pentiana","doi":"10.25181/ESAI.V13I1.1271","DOIUrl":"https://doi.org/10.25181/ESAI.V13I1.1271","url":null,"abstract":"The general objective of this study is to find out whether: 1) the SMEs of tofu and tempe in Bandar Lampung city have knowledge of the concept of green accounting 2) the SMEs of tofu and tempe in Bandar Lampung city care about the environment. The type of data used in this study is primary data, namely by interviewing and distributing questionnaires to the businessmen of tofu and tempe in Bandar Lampung city. Based on the results of the questionnaire, it was found that the understanding of the perpetrators of SMEs of tofu and tempe in Bandar Lampung city is still low because the preference of the interests of the actors of SMEs of tofu and tempe is still focused on operating profits not on product quality and environmental quality. The lack of awareness of environmental impacts that can affect the sustainability of its business is a factor that causes the low level of understanding. In terms of knowledge of the environmental costs, SMEs is also identified low. This is because the business actors are unable to identify what constitutes the components of environmental costs which also become a factor that causes low understanding of the SMEs. Keywords: Green Accounting, Environmental Costs, SMEs.","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131909179","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: 2

Kesejahteraan Masyarakat pada Pemerintah Kabupaten/Kota yang Beropini WTP, WDP, Adverse dan Disclaimer di Propinsi Lampung 在楠榜省，有WTP、WDP、Adverse和脱诉书的市政政府的福利

Jurnal Ilmiah Esai Pub Date : 2019-06-17 DOI: 10.25181/ESAI.V13I1.1267

Khairudin Khairudin, Tia Rizna Pratiwi, Syahril Daud

{"title":"Kesejahteraan Masyarakat pada Pemerintah Kabupaten/Kota yang Beropini WTP, WDP, Adverse dan Disclaimer di Propinsi Lampung","authors":"Khairudin Khairudin, Tia Rizna Pratiwi, Syahril Daud","doi":"10.25181/ESAI.V13I1.1267","DOIUrl":"https://doi.org/10.25181/ESAI.V13I1.1267","url":null,"abstract":"The development of audit opinion obtained by the government of regency/city at Lampung Province to date suggests a positive development, with unqualified opinion indicating the highest opinion from the BPK-RI. This audit opinion results show significant increase for last few years. Further, there are some local governments that have been for more than three years in a row obtaining the opinion of unqualified opinion. However, the development of a positive audit opinion of the local government is not followed by the development of a positive level of welfare. In fact, the Government of Lampung Province is still ranked the fourth lowest in Sumatra as the poorest province. So the audit opinion which is attached to the local government, in particular the perceived unqualified opinion for this community is not prosperous. This research was conducted on the entire local government in Lampung Province for the period of 2011-2015 with the method of comparative analysis, with the data related to the Human Development Index (HDI) of each District/City Government were obtained from BPS Lampung Province and the data in the form of the audit opinion are sourced from the BPK-RI. The results showed that not all local government obtain unqualified opinion automatically related to the increase of the level of the welfare of the community becomes. For this reason, the local government obtaining the unqualified opinion in the financial management should also improve the welfare of the community through an increase in the budget for education, health and other sectors that directly touch on the improvement of the welfare of the community. It is expected the government succeeded not only in financial management but also in development. Keyword: Adverse, Disclaimer, welfare of the community, unqualified opinion, qualified opinion","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133826751","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: 2

Penilaian Kinerja Keuangan PT KLM Ditinjau dari Rasio Keuangan dan Common Size untuk Periode 2009-2013 PT KLM财务绩效评估涵盖了2008年至2013年期间的金融和公共比例

Jurnal Ilmiah Esai Pub Date : 2019-06-17 DOI: 10.25181/ESAI.V13I1.1272

Alfaizah Alfaizah, Destia Pentiana, Damayanti Damayanti

{"title":"Penilaian Kinerja Keuangan PT KLM Ditinjau dari Rasio Keuangan dan Common Size untuk Periode 2009-2013","authors":"Alfaizah Alfaizah, Destia Pentiana, Damayanti Damayanti","doi":"10.25181/ESAI.V13I1.1272","DOIUrl":"https://doi.org/10.25181/ESAI.V13I1.1272","url":null,"abstract":"The purposes of this study are to (a) calculate and analyze the financial performance at PT KLM when measured by financial ratios for the 2009-2013 period, and (b) calculate and analyze financial performance at PT KLM if measured by Common Size Analysis for the 2009-2013 period. The data analysis method used in this final project report is quantitative descriptive analysis of financial statements. The analysis used in the preparation of this study is financial ratio analysis and common size analysis. Financial ratios in the form of liquidity ratios (CR and QR), solvency ratios (DAR and DER) and profitability ratios (NPM, ROA and ROE) as well as common size analysis of PT KLM's income statement and balance sheet for the 2009-2013 period. Based on the results of the research on the financial performance of PT KLM with financial ratios, the financial condition of PT KLM is still dominated by debt, causing the health of the company to be generally categorized as bad while based on a common size analysis that the average balance sheet component is volatile and the trend is unstable. In 2011, 2012 and 2013 PT KLM experienced a decrease in the percentage of its current debt, while from the common size income statement it was found that the trend of the HPP component decreased from 2009-2013 and was offset by the increase in net income each year for 5 periods.Keywords: performance, financial ratio, common size.","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114750004","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

Pengaruh Faktor Keuangan dan Non Keuangan pada Keberhasilan UMKM di Kota Bandar Lampung 金融因素和非金融因素对南榜镇UMKM成功的影响

Jurnal Ilmiah Esai Pub Date : 2019-06-17 DOI: 10.25181/ESAI.V13I1.1270

Nurmala Nurmala, Damayanti Damayanti, Evi Yuniarti

引用次数: 0

Analisis Strategi Peningkatan Pendapatan Asli Daerah dalam Pelaksanaan Otonomi Daerah di Kota Bandar Lampung

Jurnal Ilmiah Esai Pub Date : 2019-06-17 DOI: 10.25181/ESAI.V13I1.1269

Tri Lestira Putri Warganegara, Revita Sari, Iskandar A.A

{"title":"Analisis Strategi Peningkatan Pendapatan Asli Daerah dalam Pelaksanaan Otonomi Daerah di Kota Bandar Lampung","authors":"Tri Lestira Putri Warganegara, Revita Sari, Iskandar A.A","doi":"10.25181/ESAI.V13I1.1269","DOIUrl":"https://doi.org/10.25181/ESAI.V13I1.1269","url":null,"abstract":"In estimating the potential of the region, information and benchmarks are needed that are real in the field and are desired by the community concretely. One of the financial benchmarks that can be used to see regional readiness in implementing autonomy is to measure how far the financial capacity of a region is. While the regional financial capacity is usually measured by the amount of contribution of Regional Original Income (PAD). Data collection techniques used were interviews and documentation and data analysis techniques using qualitative descriptive. The results of the study using SWOT analysis showed that the strength of Bandar Lampung City Revenue Service in an effort to increase local revenue is to have qualified human resources (quite competent), the potential of the Bandar Lampung City Revenue Office is quite high quality in carrying out its main tasks and functions, there are job descriptions clear in carrying out their main tasks and functions and supporting adequate operational budget. The weaknesses are the weak function of coordination between and inter agencies, the weak monitoring function, inadequate office facilities and infrastructure and the weak application of sanctions for violators of taxes and levies. Potential objects as well as high taxpayers and retributions and strong political support for the elected Mayor and Deputy Mayor are opportunities for the Bandar Lampung City Revenue Service in an effort to increase local revenues and challenges or threats of Bandar Lampung City Revenue Service in an effort to increase local revenue is the scope of the area of potential that is quite broad and the low public awareness of taxpayers and levies.Keywords: Increased PAD, SWOT Analysis","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"4 6","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120842734","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

Dampak Amnesti Pajak dan Sistem Administrasi Modern terhadap Kepatuhan Wajib Pajak 税收特赦和现代行政制度对纳税人合规的影响

Jurnal Ilmiah Esai Pub Date : 2019-05-09 DOI: 10.25181/ESAI.V13I1.1268

Sri Risma Yenny, Pulung Wicaksono

引用次数: 0

Pengaruh Corporate Governance Terhadap Restatement dan Dampaknya Terhadap Harga Saham

Jurnal Ilmiah Esai Pub Date : 2018-12-18 DOI: 10.25181/ESAI.V12I2.1098

Nolita Yeni Siregar, F. Rahayu

引用次数: 8

Dampak Adopsi International Financial Reporting Standards (IFRS) Terhadap Konservatisme Informasi Akuntansi pada Perusahaan di Indonesia 国际金融收养报告(IFRS)对印尼企业会计信息保守的影响

Jurnal Ilmiah Esai Pub Date : 2018-12-18 DOI: 10.25181/ESAI.V12I2.1099

Ratna Puji Astuti, Agus Kuntoro

引用次数: 1

Faktor yang Mempengaruhi Penjualan Toko Kelontong di Kecamatan Sukarame Bandar Lampung

Jurnal Ilmiah Esai Pub Date : 2018-11-24 DOI: 10.25181/esai.v12i1.1100

Destia Pentiana, Evi Yuniarti

引用次数: 2

Pengaruh Partisipasi Masyarakat Dan Transparansi Kebijakan Terhadap Hubungan Antara Pengetahuan Badan Permusyawaratan Desa (Bpd) Tentang Anggaran Dengan Pengawasan Keuangan Desa 社区参与和政策透明度对村务委员会(Bpd)关于农村财政监督预算知识之间关系的影响

Jurnal Ilmiah Esai Pub Date : 2018-11-24 DOI: 10.25181/ESAI.V12I1.1101

Rusmianto Rusmianto, M. Maryani, Arif Makhsun

{"title":"Pengaruh Partisipasi Masyarakat Dan Transparansi Kebijakan Terhadap Hubungan Antara Pengetahuan Badan Permusyawaratan Desa (Bpd) Tentang Anggaran Dengan Pengawasan Keuangan Desa","authors":"Rusmianto Rusmianto, M. Maryani, Arif Makhsun","doi":"10.25181/ESAI.V12I1.1101","DOIUrl":"https://doi.org/10.25181/ESAI.V12I1.1101","url":null,"abstract":"The objective of this study is to know: (1) the influence of BPD Knowledge on budgets on village financial oversight (APBDesa); (2) the influence of interaction of Community participation on the relationship between knowledge of BPD on budget and village financial oversight (APBDesa); (3) The Influence of Public Policy Transparency Interaction on the relationship between knowledge of BPD on budgets and village financial oversight (APBDesa) and (4) Influence of BPD Knowledge interaction on budget, community participation, and transparency of public policy towards village financial oversight (APBDesa). This research was conducted by using the members of the Village Consultative Board (BPD) villages in Waysulan Sub-district, South Lampung Regency (8 Villages) as its object. The hypothesis in this research was tested by using multiple analysis (multiple regression). The data processing is done with the help of SPSS statistical application. Hypothesis testing performed after multiple regression models are used free of violation of classical assumptions, so that the test results can be interpreted appropriately. The conclusions can be drawn is that the knowledge of village consultative bodies (BPD) has a significant positive effect on the level of village financial oversight, while public participation, accountability, and transparency of public policy do not affect the relationship between the knowledge of members of village consultative bodies (BPD) these three variables (public participation, accountability, and transparency of public policy) directly affect the level of oversight of village financial management.","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"139 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128136779","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