cover
Contact Name
Damayanti
Contact Email
damayanti@polinela.ac.id
Phone
+6281369383245
Journal Mail Official
esai@polinela.ac.id
Editorial Address
Jl. Soekarno-Hatta, No. 10, Rajabasa, Bandar Lampung, Lampung 35144
Location
Kota bandar lampung,
Lampung
INDONESIA
Jurnal Ilmiah ESAI
ISSN : 19786034     EISSN : 25804944     DOI : https://doi.org/10.25181/esai.v17i2.2641
Core Subject : Economy,
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
Articles 220 Documents
Break Even Point sebagai Alat Perencanaan Laba pada PT Perkebunan Nusantara VIII Kebun Rancabali Bandung - Jawa Barat Dyah Puspasari; Tri Handayani
Jurnal Ilmiah ESAI Vol 10 No 2 (2016)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v10i2.792

Abstract

Rancabali Tea Garden located in District Rancabali Bandung Regency West Java Province is one company that processes black tea. This company is a family business that has started operating optimally since 1870. In order to keep exist in tea agribusiness and can make policy about production, price, and cost, hence an analysis about Break Even Point (BEP) to the company is needed. The objective of this research is to calculate the production and revenue of Rancabali Tea Garden in order to achieve Break Even Point, to analyze the economic profitability of Rancabli Tea Garden, and to examine the benefits of Rancabali Tea Garden if there is a change of product selling price, production cost, and production amount. The method used in this research is descriptive method, with an implementation of technique in the form of case study. The research location and the sample were selected purposively (PT. Perkebunan Nusantara VIII Rancabali Tea Garden of Rancabali District Bandung Regency West Java Province). It is found that the production and reception of Rancabali Tea Garden in the event of Break Even Point is 519 Kg and Rp.9,684,142 for 2013, 502 Kg and Rp.10,343,280 for the year 2014, and 521 Kg and Rp.11,145,772 for 2015. Economic Profitability of Rancabali Tea Garden in 2013 is 68%, by 2014 by 73% and by 2015 by 81%. This shows that Rancabali Tea Garden is already effective in using its wealth to generate profits. Keywords: Break Event Point, Profit Planning, Tools
Akuntansi Manajemen Lingkungan dan Inovasi pada Perusahaan Peserta Proper di Provinsi Lampung Destia Pentiana
Jurnal Ilmiah ESAI Vol 10 No 2 (2016)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v10i2.793

Abstract

This study aims to know (a) the influence of environmental management accounting on process innovation, and (b) the influence of environmental management accounting on product innovation. This research was conducted on 30 companies of PROPER participants in Lampung Province in the Green and Blue category, where the category means the company has done good environmental management in the company operation. The data collection in this research was carried out through field study by using questionnaire. Further, the data were analyzed using simple regression analysis. The results of the research show that environmental management accounting significantly influenced the process of innovation, but environmental management accounting did not significantly affect the product innovation. Keywords: Environmental Management Accounting, Innovation, Process, Product
Kelebihan Investasi Forex Online Lihan Rini Puspo Wijaya
Jurnal Ilmiah ESAI Vol 10 No 2 (2016)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v10i2.794

Abstract

The newest investment area of most people in Indonesia is forex. Forex works based on currencies. Meanwhile, currencies are important to most people around the world, whether they realize it or not, because currencies need to be exchanged in order to conduct foreign trade and business (Investopedia, 2016). Despite some advantages provided through online forex trading, there are a few investors who invest and trade forex. To discuss, at least, there are ten advantages in online forex trading. Keywords: investment, trading forex online, buy, sell
Preliminary Investigation dan Requirement Analysis Phase untuk Membangun Aplikasi Borang Akreditasi Dewi Kania Widyawati; Zuriati Zuriati
Jurnal Ilmiah ESAI Vol 10 No 2 (2016)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v10i2.795

Abstract

The FAST (Framework for the Application of System Thinking) method can be implemented in education in the accreditation application development process. The first stage of the FAST method of Preliminary Investigation and Requirement Analysis Phase is very influential in the next stage of Decision Analysis Phase as a spear to analyze the needs what is needed to build the forms of accreditation application. In the Preliminary Investigation and Requirement Analysis Phase stage, we can find out the information / data needed for each accreditation form standard, and can understand the ongoing system implemented in the form of mapping chart image. Keywords: Mapping Chart, Preliminary Investigation, Requirement Analysis Phase
Pengkajian Ulang Berbagai Sistem Sistem Pengukuran Kinerja di Organisasi Maryani Maryani
Jurnal Ilmiah ESAI Vol. 9 No. 2 (2015)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v9i2.930

Abstract

Tujuan dari kajian ini adalah review literatur yang berkenaan dengan sistem pengukuran kinerja. Kajian ini terinspirasi dari kajian-kajian sebelumnya yang mendiskusikan indikator tunggal dari pengukuran kinerja organisasi. Dewasa ini, penggunaan aspek finansial ataupun akuntansi dalam mengukur kinerja sudah tidak layak lagi. Berdasarkan permasalahan tersebut, peneliti-peneliti mulai merumuskan pengukuran kinerja yang baru. Pada kajian ini pengukuran kinerja digolongkan ke dalam empat perspektif: manajemen operasional dan pengukuran kinerja, manajemen pemasaran dan pengukuran kinerja, manajemen sumber daya manusia dan pengukuran kinerja, manajemen strategik dan pengukuran kinerja. Kajian selanjutnya sebaiknya diarahkan untuk menguji manfaat pengukuran kinerja tersebut di lapangan.Kata kunci: pengukuran kinerja, indikator tunggal, kinerja organisasi
Penerapan Sistem Manajemen Mutu ISO 9001:2008 Terhadap Peningkatan Kinerja Politeknik Negeri Lampung Nurmala Nurmala
Jurnal Ilmiah ESAI Vol. 9 No. 2 (2015)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v9i2.931

Abstract

Management Accounting states that the performance of an organization is not only seen on the financial performance but also in terms of non-financial. Non-financial performance assessment can be done by using a system of production and just-in-time distribution, employee empowerment, balance scorecard, reengineering, total quality control or quality management system known as ISO 9001: 2008.  Universities and colleges are required to be of good university governances. College performance typically uses non-financial ratings in the form of ISO 9001: 2008. State Polytechnics of Lampung is one of the colleges that has implemented quality management system ISO 9001: 2008. This study is to know the influence of the implementation of quality management system ISO 9001: 2008 to the improvement of performance of State Polytechnics of Lampung. This study assessed the performance of the employees.  The populations are the lecturers and academic staffs of  the department which has implemented the quality management system ISO 9001: 2008 as many as 160 people. Based on Solvin formula, the number of the sample is 58 people. The methods of data collection is the questionnaire containing indicators of the quality management system ISO 9001: 2008 and indicators of employee performance evaluation.  The data were analyzed through regression analysis. The results showed that the calculated F value of 85.671 with a significance level of 0.000. Because the Probability (0,000) is much smaller than 0.05, then the hypothesis is proven that the quality management system ISO 9001: 2008 has a significant influence on employee performance improvement in State Polytechnics of Lampung. Keywords: Management Accounting, performance, quality management system, and ISO 9001: 2008.
Evaluasi Implementasi Pengungkapan Informasi Corporate Social Responsibility (CSR) pada PT Lambang Jaya dan PT Tunas Baru Lampung, Tbk Eksa Ridwansyah; Damayanti Damayanti; Lihan Rini Puspo Wijaya
Jurnal Ilmiah ESAI Vol. 9 No. 2 (2015)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v9i2.932

Abstract

This study aimed to quantify and analyze the level of disclosure of CSR activities as well as calculate and analyze the percentage of disclosures based on each theme disclosure of CSR activities. The methods used to answer the purpose are descriptive qualitative and descriptive quantitative. The data were collected through questionnaires and analyzed through content analysis on the disclosure of CSR in the company's annual report. The content analysis was conducted using the check list of the items of CSR disclosure in the annual report of the company. The items of the disclosure were classified by themes of the disclosure (Environment, Energy, Health and Safety of the Employment, miscellaneous of Labor, Products, Community and Public Involvement). It is known that the percentage of the disclosure was by the themes. Further, the results of quantitative descriptive analysis checklist are to determine the index of CSR. The results of the study are as follows: The disclosure level of CSR of PT PT Tunas Baru Lampung Tbk as a whole is equal to 46% which is lower than that of PT Lambang Jaya - 71.6%. Based on the themes of disclosure, the implementation of CSR is the best done by PT Lambang Jaya in the category of energy, health and safety, and general products with a percentage of 100%, and then successively followed by the environmental category of 90.9%, category "miscellaneous of labor" amounted to 51.7%, and the worst is the category "community involvement" by 33.3%. As for PT. Tunas Baru Lampung Tbk, the best disclosures were made by TBLA in the categories of energy, product and general with a percentage of 100%, and then successively followed by the environmental category of 54.5%, the category "miscellaneous of labor" for 37.9%, and the worst is the category of "health and safety" and "community involvement" which was at 0%Keywords: CSR, Disclosure, Plantation Company
Analisis Usaha Peternakan Ayam Petelur di Kecamatan Adiluwih, Pringsewu Fitriani Fitriani
Jurnal Ilmiah ESAI Vol. 9 No. 2 (2015)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v9i2.933

Abstract

The situation of cost production and price are influenced by the success of lying hen business. This study conducted to analyze the cost of production, revenue, and income at small scale lying hen business in Adiluwih Subdistrict of Pringsewu. Ten small scale lying hen businesses at Adiluwih Sub district were taken as the respondents of study. The cost and revenue analysis, as well as the R/C and B/C ratio were applied to solve the problem.  Based on the fact revealed, the lying hen at productive phase was profitable.  The benefit was bigger than the cost (B/C= 0,198).   The net income per month was higher than the minimum regional wage. It reaches almost IDR 5 million per month. It means that lying hen business could be the main household income. The challenge was the cash flow management to minimize the risk.  The cash out flows for feed were unstable, too high and need huge fund.  The cash-in flows were also not secure as it depends on the price and trader payment.  The ability of risk management was a key to guarantee the success of lying hen business in the future.  Key words: lying hen, production cost, revenue, income
Pengembangan Sistem Manajemen Keamanan Informasi (SMKI) Pada Pusat Data UPT Puskom Polinela Septafiansyah Dwi Putra; Imam Asrowardi; Eko Subyantoro
Jurnal Ilmiah ESAI Vol. 9 No. 2 (2015)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v9i2.934

Abstract

In the implementation of ICT an educational institution, a data center is an ICT facility which is used as a placement, storage, and data and information processing. The ICT facilities are very risky at main business process when unmanaged appropriately. ISO27001 is an information security management system standard that can be used as a reference in designing a management of ICT facilities. This paper describes the design of an information security management system in a data center of State Polytechnics of Lampung (Polinela). This study begins by studying general description of the organization; defining the scope of the evaluation, and designing the tools. Expert judgment evaluation results show that the control of the recommended risk control is appropriate and can be applied to the locus of research.Key words : ISMS, security, information, management
Model Deteksi Dini Penyebaran Organisme Pengganggu Tanaman dengan Sistem SMS GATEWAY pada Kelompok Tani Eko Subyantoro; Imam Asrowardi
Jurnal Ilmiah ESAI Vol. 9 No. 2 (2015)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v9i2.935

Abstract

Pest is an obstacle to world agriculture, spread can occur very quickly if too late to be controlled. The government has provided extension field as a builder of farmers in crop management field, pest management to monitor the progress of growth and yield of agricultural cultivation. The limited amount of extension is not proportional to the area of cultivation so that in case of pests likely to be too late to get information and also late in handling. Agricultural information system that is easily used by farmers to inform the incidence of pests and diseases.Through early detection system based on SMS Gateway can inform farmers pest attack by sending an SMS to the system, then the system automatically forward the information to the extension to be reviewed shortly. Besides instant information delivered agricultural office to get a recording of data spread of agricultural pests, so that the future can be taken preventive measures against the spread of plant pests. Keyword : Early detection, intruder plant organisms, information systems, SMS Gateway

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