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Pengaruh Metode Penilaian Persediaan Terhadap Tingkat Laba Perusahaan Pada PT. Ramayana Lestari Sentosa, Tbk Hasibuan, David H.M.
Jurnal Ilmiah Ranggagading (JIR) Vol 10, No 2 (2010): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

This research goal is to find out the registration of merchandise stock applied at PT Ramayana Lestari Sentosa, Tbk., how to prepare the merchandise stock and how about its influence towards profit degree of the company. The result of this research shows that the registration system of merchandise stock applied at PT Ramayana Lestari Sentosa, Tbk made use of perpetual registration and evaluation method by using LIFO method where the final merchandise was evaluated based on buying price determined previously. The influence of the evaluation method towards profit degree could make the profit decreases and then the tax obligation decreases as well. Keywords: the registration system of merchandise stock;
Pengaruh Intensitas Pameran dan Jumlah Surveyor terhadap Volume Penjualan Studi Kasus PT. Mega Central Finance Cabang Cibinong Marpaung, Annaria Magdalena; Hasibuan, David H.M.; Aryono, Agus
Jurnal Ilmiah Ranggagading (JIR) Vol 10, No 1 (2010): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

In achieving required selling target, company can raise cooperation with dealer of Yamaha, Honda, and Suzuki to bring about exhibition. PT. Mega Auto Finance is company operating in financing of Yamaha, Honda, and Suzuki motorcycle. By increasing exhibition intensity and sum of account officer, it can increase selling as high as 23 + 25 = 48 in breakdown as follows: Y= (94) + (23) (1) + 25 (1) = 94 + 23 + 25 = 142 The result of processing of double linear correlation data, it’s yielded r = 0,876, it means there is significant and positive influence between exhibition intensity and sum of account officer toward selling result. Coefficient determination (CD) = 0,7674; it means exhibition intensity and sum of account officer/surveyor have contribution toward selling result as high as 76,74%, The rest as high as 23,26% is influenced by other factor. At real hypothesis test of 0,05, it is found F-count (29,69) > F-tabel (4,96). Therefore, Ho is rejected and Ha is accepted. It can be conclude there is correlation between exhibition intensity and sum of account officer/surveyor with selling result. Keywords: Marketing management, Exhibition;
Analisis Strategi Pengembangan Kemasan Produk terhadap Volume Penjualan. Studi Kasus pada PT. Australian Indonesia Milk Hasibuan, David H.M.; Zuhdi, Saefudin
Jurnal Ilmiah Ranggagading (JIR) Vol 5, No 1 (2005): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

The purpose of the research is to find out the Strategy of product packing development implemented by the company at present. PT Indomilk obviously is able to compete with other companies although they still need to improve the packaging, because the position of the competitor is above PT Indomilk. PT Indomilk is in the position of stabile development so that it can survive and is developing the strategy product packing to increase sales volume. To determine the strategy they use correlation analysis to analyze how far the relation between packing development and the rate of sales volume. Key words: Packaging Development; Sales Volume
Evaluasi Atas Sistem Review Pengendalian Intern Dalam Meningkatkan Efektifitas Penjualan Kredit : Studi Kasus PT. Mersifarma Tirmaku Mercusana Hasibuan, David H.M.
Jurnal Ilmiah Ranggagading (JIR) Vol 4, No 2 (2004): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The realization of review on internal control of audit seling system and procedure at PT Mersifarma has not used COSO version yet. The firm only used list of internal control in simple review form, namely Internal Control Qustionnaries in order that internal control of credit selling could be carried out effectively and efficiently. By virtue of observation conducted during these several years, operational activity was able to gain efficiency and effectiveness in accordance with the policy of the firm’s management. Keywords : Internal Control; Credit
Pengaruh Penerapan Metode Akumulasi Harga Pokok Produksi Dalam Menentukan Harga Jual Studi Kasus pada Divisi Garment PT Mitrasejati Muliaindustri Edison, Edison; Hasibuan, David H.M.; Hendri, Hendri
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 1 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

In current condition where economy is being instable and competition is increasing, generally companies have dofficulties in running their business. This problems are experienced by the companies engaged to manufacturing as well, either the companies which produce massively or which produce depending on an order. Every manufacturing company is required to improve efficiency and effectiveness in all fields to achieve the companies’ main goal, that is earning profits. One point needs to be considered, that is the use of an appropriate method to determine production cost. For this case, of course, it’s not free from production cost spent to produce the products. This production cost is a very important cost element in determining production cost. Therefore, it needs an appropriate method to calculate the amount of production cost. The method used to calculate the cost of goods manufactured by PT Mitrasejati Muliaindustri is job order costing method. In this method the production cost of each product is clearly separated from raw materials cost, direct labour cost, and factory overhead cost. The author conducted this research by case study and utilized descriptive method, by collecting data of job order production cost contained in the company. After the production cost data had been collected, the production cost was calculated using job order costing method. The percentage of profit expected is based on standard established, but the order that’s ordered with a design desired by consumers is based on management’s policy. Likewise, the standard calculation of overhead cost amounted to 75% set by management. Based on the author got through the research, it can be concluded that applying the accumulation method of production cost (the company used job order costing method) have significant influence in determining the price. Thus, the calculation of production cost must be done carefully and accurately by considering the amount of charge used in the production process.
Analisa Sistem Pengendalian Penjualan Dan Pengaruhnya Terhadap Efektivitas Penjualan Hasibuan, David H.M.; Supardji, Supardji
Jurnal Ilmiah Akuntansi dan Manajemen Ranggagading Vol 12 No 2 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Selling control system is one of important things in influencing selling effectiveness in a company. Therefore, the selling system implemented in the company, both cash and credit system, is not independent from the influence of the control system applied in the company. Effective control system can provide a huge  influence to the company’s selling effectiveness. The purpose of this study is to analyze how the selling control system is applied in the company and its impact to the company’s selling effectiveness, to find out if the control system applied has been effective and has positive impact on the company’s selling effectiveness. The research was conducted by the author at Setia Tapioca Factory, located in Bogor. The results show that the selling control system implemented by Setia Tapioka Factory has been effective as seen from continuousincreasing sales over the last five years, even exceeding the target of selling volume increase from 2007 until 2011. Thereafter, the achievement of payment target of sale accounts receivable as high as 95% can be fully collected or paid well.In conjunction with the repayment period average of sale accounts receivable, 75%  has been paid less than 30 days. And there is no corruption done by the employees. The conclusion is the selling system applied in Setia Tapioca Factory has been effective, even thouh there are still some shortcomings such as no separation of duties in heading financial and accounting records (the two is headed by one person), no separation of functions between warehouse and expedition, and a salesman chief still does service in credit authorization as well. The weaknesses should be overcome by the company in order to improve the selling control system in Setia Tapioca factory