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Journal : Jurnal Ilmiah ESAI

The Value chain Analysis at rattan Industry Cluster in south Lampung Evi Yuniarti
Jurnal Ilmiah ESAI Vol 8 No 2 (2014)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v8i2.957

Abstract

The objective of this research is to make deep analysis of how the rattan industry cluster manages activities within its firm value chain. This is important because through value chain analysis, the activities that have and have not contribute value added to firm’s competitive advantage can be identified. The analysis used include the analysis of the internal condition was done in two ways, Resources Analysis and Capability Analysis. The next step was done to assess the value chain analysis of five primary activities and four support activities. The results showed the rattan industry cluster has several strengths that are distinctive competencies which include economies of scale, strong marketing and service excellence. Besides weaknesses is the limited space in the factory warehouse, workplace less representative, the number of quality control is still not good for the parts of steam, weaving and finishing, coordination is still lacking, yet it has its own trademark (patent), as well as employee performance still relatively low perceived.Keywords: rattan industry cluster, value chain, distinctive competencies
Effectiveness of the Application of Internal Control Structure, Capital and Management Knowledge about Cooperative Accounting (SAK ETAP) toward Cooperative Performance Evi Yuniarti
Jurnal Ilmiah ESAI Vol 8 No 1 (2014)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v8i1.969

Abstract

The purpose of this study is to analyze the effect of internal control structure effectiveness, capital, and management knowledge about cooperative accounting (SAK ETAP) simultaneously and partially to the cooperative performance. This research used explanatory survey method and were analized by descriptive and verification test. The data was collected by distributing questionare as primary data and collecting financial statement as secondary. The path analysis model was used to measure the impact of exogenous variables on endogenous variables directly and indirectly. Based on this research, it was found that 1) simultaneously hypothesis testing showed the internal control structure effectiveness, capital, and management knowledge about cooperative accounting (SAK ETAP) influence to the cooperative performance.2) partialy amount of the total effect of the internal control structure to the cooperative performance was 22.84%, with positive direction. While the magnitude of the total effect of knowledge management on cooperatives accounting (SAK ETAP) to the cooperative performance was 42.74% with a positive direction.Key words: internal control effectiveness, capital, cooperative accounting, cooperative performance
Descriptive Study Of Value Chain For Creating Competitive Benefits In The Rattan Industry Evi Yuniarti; Anita Kusuma Dewi; Lihan Puspo R
Jurnal Ilmiah ESAI Vol 7 No 2 (2013)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v7i2.986

Abstract

The objective of this research is to make deep analysis of how the cluster of rattan industry managed their activities using value chain strategy. This is important because of value chain analysis, both activities which have or have not been of great value to the company's competitive advantage can be identified. By doing this analysis, how the company's resources are integrated into a competitive advantage can be seen as well. The results showed that the average value of the respondents in the rattan industry Natar South Lampung, the main activity is high. The average value of the respondents' perception of the owners  showed rattan industry in Natar South Lampung, the terms of support activity is at the average level.Key words: value chain, rattan , competitive, advantage
The Correlation Between Information Quality of Sharia Financial Accounting and Financial Performance of Baitul Maal Wattamwil (BMT) In Bandar Lampung Nurmala Nurmala; Evi Yuniarti
Jurnal Ilmiah ESAI Vol 7 No 1 (2013)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v7i1.992

Abstract

This study empirically tested to determine he correlation between information quality of haria financial accounting consists of: relevance, reliability, comparable, consistent and understandable financial performance of BMT  in Bandar Lampung. Target population was 25 BMT guided by Small Business Incubation Center (PINBUK) Bandar Lampung. In the implementation of 25 BMT that was only 13 BMT reported their activities actively in the form of financial statements, and who has complete financial statements just as much as 12 BMT, then the BMT-12 is being sampled in the study. The test results of partial correlation analysis with Spearman Rank correlation, suggesting that sharia financial accounting information quality has a positive and significant relationship with financial performance. The results of the analysis has indicated that the quality of each aspect of the quality of accounting information is better, Thus the financial performance of BMT will be better too. The results of multiple correlation testing by Kendall Concordance Correlation analysis of all aspects: reliability relevance, comparable, consistent, understandable financial performance, and significantly positively correlated with the very high category. Thus improving the quality of financial accounting information will be followed by financial performance improvement. Keywords: Financial accounting information, financial performance, BMT.
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
Antecedent of Role Conflict toward Accountant Satisfaction Evi Yuniarti
Jurnal Ilmiah ESAI Vol 5 No 2 (2011)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v5i2.1024

Abstract

The aims of this article are to determine antecedent of role conflict toward job satisfaction. techniques of writing are through literature review and previous research findings. This article describes that role conflict as a part of role stressor is able to cause work stress. Work stress that can not be solved, it may decrease level of  auditor’s satisfaction. Keywords: antecedent, role conflict, and job satisfaction