David Sukardi Kodrat
Staf Pengajar Fakultas Ekonomi, Universitas Ciputra Surabaya, Staf Pengajar LB Fakultas Ekonomi, Universitas Kristen Petra Surabaya

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STUDI BANDING PENYUSUNAN LAPORAN KEUANGAN DENGAN METODE HISTORICAL COST ACCOUNTING DAN GENERAL PRICE LEVEL ACCOUNTING PADA MASA INFLASI Kodrat, David Sukardi
Jurnal Akuntansi dan Keuangan Vol 8, No 2 (2006): NOVEMBER 2006
Publisher : Institute of Research and Community Outreach - Petra Christian University

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Abstract

Generally, Financial Statements are based on Historical Cost Accounting (HCA) that assumes that prices are stable. Actually, there are several methods on accounting for the effect of changing prices, such as Current Cost Accounting (Replacement Cost Accounting) and Constant Dollar Accounting or General Price Level Accounting (GPLA)). GPLA will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principles which using on conventional accounting. Financial statements made by GPLA are comparing to financial statements made by HCA. Both of financial statements are analysis with NOD (Number of Dollar) attribute to know that financial statements are interpretative and analysis with COG (Command of Good) attribute to know that financial statements are relevant. Abstract in Bahasa Indonesia : Laporan keuangan disusun berdasarkan metode Historical Cost Accounting (HCA) yang menggunakan asumsi nilai tukar stabil. Beberapa metode akuntansi yang memperhitungkan perubahan nilai tukar seperti Current Cost Accounting (Replacement Cost Accounting) dan Constant Dollar Accounting atau General Price Level Accounting (GPLA). GPLA menyajikan komponen laporan keuangan berdasarkan penyesuaian rupiah dengan daya beli tanpa mengubah prinsip-prinsip akuntasi konvensional. Laporan keuangan yang disusun dengan GPLA dapat diperbandingkan dengan laporan keuangan berdasarkan HCA. Dengan analisa NOD (Number of Dollar) dan COG (Command Over Good) attribute menunjukkan bahwa laporan keuangan berdasarkan GPLA lebih interpretatif dan lebih relevan. Kata Kunci: Laporan Keuangan, Historical Cost Accounting, General Price Level Accounting, NOD attribute, COG attribute.
POLA RASIO KEUANGAN PADA SAAT UP STREAM DAN DOWN STREAM DI INDUSTRI REALESTAT YANG GO PUBLIC Kodrat, David Sukardi
Jurnal Manajemen dan Kewirausahaan Vol 8, No 1 (2006): MARCH 2006
Publisher : Institute of Research and Community Outreach - Petra Christian University

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Abstract

This research has purpose to explain differences on indicator financial ratio in up and down stream condition. This research uses real estate industries listed on Jakarta Stock Exchange as a sample. Sample selection is performed based on purposive sampling method with object to gain sample according to the research aim. Based on those criteria, there are 18 companies, which have fulfilling the conditions needed, starting from 1994 until 2002. The classification of business cycle on up and down stream conditions to used stock pricing indexes of property and real estate which calculated by arithmatic mean method. Based on those criteria, the classifications from 1994 until 1997 are represented by up stream condition and from 1998 until 2002 are represented by down stream condition. The result shows indicators: profitability ratios, gross margin ratios, capital turnover ratios, asset to equity ratios, growth ratios, liquidity ratios, leverage ratios, and cash flow ratios are different in up and down stream conditions, both simultaneously and partially. Simultaneously, there is a significant difference between up and down stream condition with wilks lambda of 0,346 and p value of 0,000. This research shows financial ratio indicator has differences on business cycle. Abstract in Bahasa Indonesia : Penelitan ini mempunyai tujuan untuk mengetahui perbedaan indikator rasio keuangan pada kondisi up stream dan down stream. Penelitian ini menggunakan sampel pada industri di sektor properti yang terdaftar di Bursa Efek Jakarta. Pemilihan sampel dalam penelitian ini menggunakan Purposive Sampling yaitu sampel diambil berdasarkan kriteria-kriteria tertentu yang sesuai dengan tujuan penelitian ini. Berdasarkan kriteria tersebut, terdapat 18 perusahaan yang dapat dijadikan sampel mulai tahun 1994 sampai dengan 2002. Untuk menentukan perubahan business cycle pada kondisi up stream dan down stream dilakukan dengan menggunakan indeks harga saham di sektor properti dan realestat. Penentuan cut of point indeks harga saham di sektor properti dan realestat menggunakan metode arithmatic mean. Berdasarkan cut of point tersebut, tahun 1994-1997 merepresentasikan kondisi up stream dan tahun 1998-2002 merepresentasikan kondisi down stream. Hasil penelitian menunjukkan bahwa indikator: rasio profitabilitas, rasio gross margin, rasio capital turnover, rasio asset to equity, rasio pertumbuhan, rasio likuiditas, rasio leverage dan rasio arus kas berbeda pada kondisi up stream dan down stream baik secara simultan maupun parsial. Perbedaan kondisi up stream dan down stram secara simultan ditunjukkan dengan wilks lambda 0,346 dan p value 0,000. Penelitian ini menunjukkan bahwa terdapat perbedaan indikator rasio keuangan dalam business cycle. Kata kunci: pola rasio keuangan, business cycle, industri realestat.
POLA RASIO KEUANGAN PADA SAAT UP STREAM DAN DOWN STREAM DI INDUSTRI REALESTAT YANG GO PUBLIC Kodrat, David Sukardi
Jurnal Manajemen dan Kewirausahaan Vol 8, No 1 (2006): MARCH 2006
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.587 KB) | DOI: 10.9744/jmk.8.1.pp. 10-24

Abstract

This research has purpose to explain differences on indicator financial ratio in up and down stream condition. This research uses real estate industries listed on Jakarta Stock Exchange as a sample. Sample selection is performed based on purposive sampling method with object to gain sample according to the research aim. Based on those criteria, there are 18 companies, which have fulfilling the conditions needed, starting from 1994 until 2002. The classification of business cycle on up and down stream conditions to used stock pricing indexes of property and real estate which calculated by arithmatic mean method. Based on those criteria, the classifications from 1994 until 1997 are represented by up stream condition and from 1998 until 2002 are represented by down stream condition. The result shows indicators: profitability ratios, gross margin ratios, capital turnover ratios, asset to equity ratios, growth ratios, liquidity ratios, leverage ratios, and cash flow ratios are different in up and down stream conditions, both simultaneously and partially. Simultaneously, there is a significant difference between up and down stream condition with wilks lambda of 0,346 and p value of 0,000. This research shows financial ratio indicator has differences on business cycle. Abstract in Bahasa Indonesia : Penelitan ini mempunyai tujuan untuk mengetahui perbedaan indikator rasio keuangan pada kondisi up stream dan down stream. Penelitian ini menggunakan sampel pada industri di sektor properti yang terdaftar di Bursa Efek Jakarta. Pemilihan sampel dalam penelitian ini menggunakan Purposive Sampling yaitu sampel diambil berdasarkan kriteria-kriteria tertentu yang sesuai dengan tujuan penelitian ini. Berdasarkan kriteria tersebut, terdapat 18 perusahaan yang dapat dijadikan sampel mulai tahun 1994 sampai dengan 2002. Untuk menentukan perubahan business cycle pada kondisi up stream dan down stream dilakukan dengan menggunakan indeks harga saham di sektor properti dan realestat. Penentuan cut of point indeks harga saham di sektor properti dan realestat menggunakan metode arithmatic mean. Berdasarkan cut of point tersebut, tahun 1994-1997 merepresentasikan kondisi up stream dan tahun 1998-2002 merepresentasikan kondisi down stream. Hasil penelitian menunjukkan bahwa indikator: rasio profitabilitas, rasio gross margin, rasio capital turnover, rasio asset to equity, rasio pertumbuhan, rasio likuiditas, rasio leverage dan rasio arus kas berbeda pada kondisi up stream dan down stream baik secara simultan maupun parsial. Perbedaan kondisi up stream dan down stram secara simultan ditunjukkan dengan wilks lambda 0,346 dan p value 0,000. Penelitian ini menunjukkan bahwa terdapat perbedaan indikator rasio keuangan dalam business cycle. Kata kunci: pola rasio keuangan, business cycle, industri realestat.
ANALISIS AKUMULASI MODAL MANUSIA DENGAN TINGKAT PARTISIPASI ANGKATAN KERJA DAN TINGKAT PARTISIPASI SEKOLAH UNTUK PENINGKATAN DAYA SAING DAERAH Studi Kasus Di Propinsi Jawa Timur) Kodrat, David Sukardi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 11, No 3 (2007)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2007.v11.i3.399

Abstract

Based on structure of employment status in Province of East Jawa City Area 2005, labor force participation rate in each city area is from 48.70 percent to 53.98 percent, highest in Surabaya City and lowest in Probolinggo City. School participation rate status never/not yet attended shool at most found in Probolinggo City about 11.28 percent and smallest amount in Surabaya City about 3.33 percent. Status attending school at most found in Malang City about 25.98 percent and smallest amount in Probolinggo City about 16.99 percent and status anttending school anymore at most in Mojekerto City about 78.99 percent and smallest amount in Malang City about 70.14 percent. Based on this condition, it is needed policy for increasing labor force participation rate and school participation rate with: (1) determine of special skill is needed, (2) determine of special training to increase skill and (3) determine of institution for special training support. Education will increase the opportunity to get a job or to make a new business and society who possess quality in human capital stock. 
STRATEGI MENDOMINASI BENAK KONSUMEN DAN PASAR MELALUI STV (STRATEGI - TAKTIK - VALUE) TRIANGLE (Studi Pada Industri Minuman Energi Di Indonesia) Kodrat, David Sukardi
Journal of Management and Business Vol 5, No 2 (2006): SEPTEMBER 2006
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jmb.v5i2.97

Abstract

The business development is driven by information system and digitalization, globalization and futurization. The fast growing of information system make consumers are faced by many informations of brand.The purposes of this research are what factors are making to exist a brand for consumers mind dominating and market dominating and how.) is Kratingdaeng strategy for consumers mind dominating and market dominating in energy drink industries.The result of this research show that: (1) all brand try to get place in the mind of consumers. Only the brand that have the right positioning is having a special place in the consumers mind. Positioning have supported by differentiation. Interaction between positioning and differentiation will be created a strong brand. All of those are dominating consumers mind and for dominating market through it's strong marketing mix as product, price, place and promotion and (2)Kratingdaeng changes perception of market from medical to energy drink by educating the market. In educating the market, Kratingdaeng uses TV program especially sport program so brand value Kratingdaeng increase 10.4%' from 304.2 (2005) to be 315.4 (2006) and gam index 21.3. Kratingdaeng is not compete in packaging or pricing hut to give satisfaction to customers (Kratingdaeng has receipt ICSA since 1999) and distribute to all outlet and all area by PT. Arta Boga Cemerlang.
Pengaruh Pelatihan Cashflow 101 Terhadap Pola Pikir Entrepreneurship Mahasiswa Kodrat, David Sukardi; Hindarto, Paulus
Jurnal Entrepreneur dan Entrepreneurship Vol 1, No 1 (2012)
Publisher : Universitas Ciputra

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Abstract

The purpose of this study is to explain: (1) the effect of Cashflow 101 training on entrepreneurship mindset of students, and (2) differences of entrepreneurship mindset among students who attended Cashflow 101 training and students who did not attend. Sampling was done purposively and obtained 40 students; 20 students who attended Cashflow 101 training and 20 others who did not attend. Data were collected by using a questionnaire. The regression analysis and t test were used to analyse the data. The study found: (1) a significant effect of Cashflow 101 training on entrepreneurship mindset of students, and (2) a significant differences of entrepreneurship mindset among students who attended Cashflow 101 training and students who did not attend.
STRUKTUR INDUSTRI TAS KAMERA UNTUK MENENTUKAN STRATEGI BERSAING DI INDONESIA Kodrat, David Sukardi
Business Management Journal Vol 12, No 1 (2016): Business Management Journal
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1534.938 KB) | DOI: 10.30813/bmj.v12i1.433

Abstract

This study aims to investigate the relative strength of camera case industries in Indonesia and measures how much their relative strength influences on their competitive strategy. There is five industries structure which involved in this study, namely competitors (13 companies), new entrants, customers, subtitutes of product (2 companies), and main suppliers which supplies raw materials. Sampling techique was cluster in term of type of industries such as competitrors, new entrants customers, subtitutes of product, and suppliers. Competitive strategy is as dependent variable (Y) and bargaining from supplier (X1), customers (X2), threat from new entrants (X3) subtitutes of product (X4) and rivalry among industries (X5) are as independent variables. The indicators for those variables was adopted from Cunningham (2012), Alrawasdeh (2013), dan Kodrat (2009). And analyzed through multiple regression analysis. The result shows all of the independent variables was simultaneosly affect to competitive strategy significantly.Keywords: camera cases industry, supplier, customers, subtitute products, competitors, new entrants.