Jurnal Ilmiah Esai最新文献_第7页

Akseptasi Electronic Ticketing (Studi Pada Penumpang Pesawat di Provinsi Lampung)

Jurnal Ilmiah Esai Pub Date : 2018-11-24 DOI: 10.25181/ESAI.V12I1.1097

Irawan Irawan

引用次数: 0

Pengaruh Kepemilikan Institusional dan Kebijakan Dividen terhadap Nilai Perusahaan 制度所有权和股息政策对企业价值的影响

Jurnal Ilmiah Esai Pub Date : 2018-11-24 DOI: 10.25181/ESAI.V12I1.1098

Lihan Rini Puspo Wijaya

引用次数: 1

Perbandingan Kinerja Keuangan Koperasi Konvensional Dan Koperasi Syariah Di Kota Bandar Lampung 在南榜港传统合作社和伊斯兰合作社的财务业绩比较

Jurnal Ilmiah Esai Pub Date : 2018-11-24 DOI: 10.25181/ESAI.V12I1.1099

Nurmala Nurmala, Damayanti Damayanti, Eksa Ridwansyah, Destia Pentiana

{"title":"Perbandingan Kinerja Keuangan Koperasi Konvensional Dan Koperasi Syariah Di Kota Bandar Lampung","authors":"Nurmala Nurmala, Damayanti Damayanti, Eksa Ridwansyah, Destia Pentiana","doi":"10.25181/ESAI.V12I1.1099","DOIUrl":"https://doi.org/10.25181/ESAI.V12I1.1099","url":null,"abstract":"There are 740 cooperatives registered in Bandar Lampung, but more than 50% are suspended. Of these, only a few are actively reporting their financial performance in the form of complete financial statements. Therefore the author assumes that it is important to analyze the comparison financial performance of conventional cooperative and of Islamic cooperatives in the city of Bandar Lampung. The overall financial performance of cooperatives is assessed based on the regulation of the State Minister for Cooperatives and Small and Medium Enterprises of Republic of Indonesia Number: 14 / PER / M.KUKM / XII / 2009. The assessment of cooperative health includes capital, quality of productive assets, management, efficiency, liquidity, independence and growth, and cooperative identity. To assess the financial performance of sharia cooperatives is based on the regulations of the Minister of Cooperatives and Small and Medium Enterprises No. 35.3 / Per / M.KUKM / X / 2007. In addition to cooperative health assessments covering capital, quality of productive assets, management, efficiency, liquidity, independence and growth, and identity of cooperatives, there is an assessment of compliance with Islamic principles. The objects in this study are cooperatives that actively reported their finances to the cooperative service in 2015 and 2016. There are 24 conventional and sharia cooperative financial reports analyzed. Based on the analysis, the financial performance of conventional cooperatives gets a final score of 67.15 while the sharia cooperative gets the final score amounting to 74.13. The value indicates that conventional cooperatives and Islamic cooperatives are equally healthy. Nevertheless, it can be said that the financial performance of Islamic cooperatives is better than that of conventional cooperatives. ","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"35 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":"129967978","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

Analisis Implementasi Aplikasi Accurate Pada PT MCG

Jurnal Ilmiah Esai Pub Date : 2018-07-23 DOI: 10.25181/esai.v12i2.1130

Dinny Irfani, Irawan Irawan, Nurmala Nurmala

{"title":"Analisis Implementasi Aplikasi Accurate Pada PT MCG","authors":"Dinny Irfani, Irawan Irawan, Nurmala Nurmala","doi":"10.25181/esai.v12i2.1130","DOIUrl":"https://doi.org/10.25181/esai.v12i2.1130","url":null,"abstract":"The purpose of this final report is to analyze the implementation of Accurate application on PT MCG. The data used include the reports produced by the Accurate application that is the income statement of PT MCG, and the output produced by Accurate application. The author uses qualitative methods to provide information about the menus contained in the application Accurate, and the menus in the application Accurate used PT MCG and its function for PT MCG. The Accurate application on PT MCG has deficiencies in the resulting financial reports. The Accurate application used by PT MCG only results in the income statement. The resulting profit and loss statement has not complied with the applicable regulations, since the income statement of PT MCG does not represent costs as one of the componentsÂ of the income statement of the company. The use of Accurate application Â on Â PT Â MCG Â has Â not Â been Â optimal Â inÂ the Â preparation Â of Â the Â company's financial Â statements Â inÂ particular Â can Â not Â display Â the Â statement Â of Â financial Â position (balanceÂ sheet). The authors suggest that companies Â use the more comprehensive Â new version of the Accurate versiter application.Â Keywords: Accurate, Income Statement, PT MCG.","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127060562","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

Analisis Model Prediksi Kebangkrutan Altman Z-Score. Springate dan Zmijewski untuk Menilai Kelangsungan Usaha PT Enseval Putera Megatrading Tbk 奥特曼Z-Score的破产预测模型分析。Springate和Zmijewski评估大交易Tbk之子PT Enseval的存活率

Jurnal Ilmiah Esai Pub Date : 2018-07-23 DOI: 10.25181/esai.v12i2.1129

Choirunnisa Nurahayu, Evi Yuniarti, Nurmala Nurmala

引用次数: 0

Faktor-Faktor yang Mempengaruhi Senjangan Anggaran 影响预算支出的因素

Jurnal Ilmiah Esai Pub Date : 2018-07-01 DOI: 10.25181/ESAI.V12I2.1131

Anik Irawati, Anisa Mutiara

引用次数: 0

Pengaruh Persepsi, Tingkat Pendidikan, dan Sosialisasi Terhadap Penerapan SAK EMKM Pada UMKM Wilayah Kota Surabaya 感知、教育水平和社会化对泗水市UMKM地区EMKM的应用的影响

Jurnal Ilmiah Esai Pub Date : 2018-04-01 DOI: 10.25181/ESAI.V12I2.1100

G. Febriyanti, Agung Sri Wardhani

{"title":"Pengaruh Persepsi, Tingkat Pendidikan, dan Sosialisasi Terhadap Penerapan SAK EMKM Pada UMKM Wilayah Kota Surabaya","authors":"G. Febriyanti, Agung Sri Wardhani","doi":"10.25181/ESAI.V12I2.1100","DOIUrl":"https://doi.org/10.25181/ESAI.V12I2.1100","url":null,"abstract":"The perpetrators of MSMEs generally do not use the standards applicable in the preparation of financial statements. MSME financial statements often use cash basis taken from daily cash mutation sources. The Indonesian Institute of Accountants seeks to contribute to overcome the constraints of MSMEs in the preparation of financial statements by issuing the Financial Accounting Standards of Micro Small and Medium Enterprises (SAK EMKM) and effective from 1 January 2018. SAK EMKM is simple to be implemented easily by MSMEs. The Financial Statements according to SAK EMKM are prepared on the accrual basis. The research took 50. MSMEs in Surabaya using convenience sampling method. Â The data used are primary data obtained through questionnaires. This study aims to finding out the hypothesis that the perception of MSMEs in Surabaya against the application of EMKM IFRS had an effect on the application of EMKM IFRSs, testing the education level hypothesis of MSMEs in Surabaya had an effect on the application of EMKM IFRSs, and tested the hypothesis of SAK EMKM dissemination in Surabaya. application of SAK EMKM. Â The results showed that partially the perception of MSMEs entrepreneurs has a positive effect on implementation SAK EMKM while the level of education and sozialization has a negative effect.Â Keywords: Accounting, Education Level, financial reports, MSME, Perception,Â SAK EMKM, Sozialization","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"125 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116947744","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: 7

Pengaruh Skeptisme, Pengalaman Auditor, dan Self Efficacy Terhadap Audit Judgement Pada Kantor Akuntan Publik di Medan 怀疑主义、审核员经验和自我批评对棉兰公共会计办公室的司法审计的影响

Jurnal Ilmiah Esai Pub Date : 2015-03-13 DOI: 10.25181/ESAI.V13I2.1306

Rika Jayanti Lestari

{"title":"Pengaruh Skeptisme, Pengalaman Auditor, dan Self Efficacy Terhadap Audit Judgement Pada Kantor Akuntan Publik di Medan","authors":"Rika Jayanti Lestari","doi":"10.25181/ESAI.V13I2.1306","DOIUrl":"https://doi.org/10.25181/ESAI.V13I2.1306","url":null,"abstract":"Judgment audit is a consideration made by public accountants in making an audit plan, and before issuing an opinion on the company's financial statements. The independent variables of this study are skepticism, auditor experience, and self efficacy. The dependent variable of this study is judgment audit. The purpose of this study is to examine and analyze the influence of skepticism, auditor experience, and self efficacy on judgment audits at the Public Accountant Office in Medan. This research uses descriptive quantitative research methods with the nature of research of causal relationships. The data were collected with questionnaires which were tested for validity and reliability before conducting the research. The test equipment used is normality test, multicollinearity test, and heteroscedasticity test. This study uses purposive sampling with a total of 90 respondents in the Public Accountant Office in Medan. The results of the study on the hypothesis indicate that skepticism, auditor experience, and self efficacy partially and simultaneously influence the judgment audit on the Public Accounting Firm in Medan. The conclusion of this study shows that skepticism, auditor experience, and self-efficacy have a positive and significant effect on judgment audits at the Public Accountant Office in Medan.Keywords: Skepticism, Auditor Experience, Self Efficacy, Audit Judgment","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-03-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131765082","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: 6