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Analisis Pengaruh Biaya Produksi Dalam Peningkatan Kemampulabaan Perusahaan Studi Kasus di PT HM Sampoerna Tbk Muktiadji, Nusa; Soemantri, Samuel
Jurnal Ilmiah Kesatuan (JIK) Vol 11, No 1 (2009): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Dalam menjalankan kegiatan operasionalnya setiap perusahaan memerlukan biaya produksi, yang digunakan untuk mengolah bahan baku atau barang setengah jadi menjadi produk jadi. Biaya ini terdiri dari biaya bahan baku langsung, biaya tenaga kerja langsung, dan biaya overhead pabrik, dimana biaya – biaya ini nantinya akan membentuk harga pokok produksi dan harga pokok penjualan (HPP). Kemampulabaan (Profitabilitas) adalah kemampuan perusahaan dalam memperoleh laba dan hubungannya dengan penjualan, total aktiva, maupun modal sendiri. Semakin tinggi profitabilitas berarti akan semakin baik, jadi rasio kemampulabaan akan memberikan jawaban akhir tentang efektifitas manajemen perusahaan, karena rasio ini memberikan gambaran tentang tingkat pengelolaan suatu perusahaan. Pengaruh terbesar atas biaya produksi (melalui HPP) dalam penjualan dan kemampulabaan, yaitu pada pengaruh biaya produksi dalam meningkatkan kemampulabaan dibandingkan dengan pengaruh biaya produksi dalam meningkatkan penjualan, dimana pengaruhnya relatif kecil. Dari hasil penelitian dapat diketahui bahwa dalam 10 tahun data yang ada bahwa tahun 1999 merupakan tahun yang paling optimal atas kinerja perusahaan dalam mengendalikan HPP dalam penjualan dan laba kotor (kemampulabaan), yaitu dengan tingkat HPP sebesar 51.88%, mempengaruhi dalam meningkatkan penjualan sebesar 59.42% dan mempengaruhi laba kotor (kemampulabaan) perusahaan sebesar 74.57% Dan tahun yang dilihat kurang optimal yaitu pada tahun 2003 dimana dengan tingkat HPP yang menurun yaitu sebesar (3.47%) mempengaruhi meningkatkan penjualan sebesar (3.00%) dan juga mempengaruhi laba kotor perusahaan sebesar (1.93%).
Pengaruh Siklus Operasi Terhadap Likuiditas Dan Modal Kerja (Studi Kasus PT Semen Gresik Tbk dan PT Holcim Indonesia Tbk) Muktiadji, Nusa; Oktaria, Yesi
Jurnal Ilmiah Ranggagading (JIR) Vol 10, No 1 (2010): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Operating cycle is an important matter in a company. because by that operating cycle, it can be found out whether the company has been running well in day-to-day business. In addition, we can also find out whether the company is able to meet its financial obligations in due time. The goal of this research is to find out how high the influence of operating cycle against liquidity and working capital of the company. This study is conducted by using cases at PT. Semen Gresik Tbk and PT. Holcim Indonesia Tbk. Those companies are cement producers and distributors. The results of this research shows that in PT. Semen Gresik Tbk operating cycles as independent variable (X) has a very strong influence against liquidity as dependent variable (Y1) with level of significance 0.099 or 9.9%. While in PT. Holcim Indonesia Tbk the influence of variable-X against variable-Y statitically is not significant = 0.511 or 51.1%. It also shows that in PT. Semen Gresik Tbk between variable-X that is operating cycles and variable-Y that is net working capital (Y2) statistically has not significant influence = 0.364 or 36.4%. While in PT. Holcim Indonesia Tbk between variable-X and variabel-Y that is indicated by operating cycle (X) and net working capital (Y2) respectively shows not significant influence =0.842 or 84.2%. This condition is caused by the fact that. PT. Semen Gresik Tbk can manage well its financial performance. While PT. Holcim Indonesia Tbk has a lack of good management in managing trade account receivables and inventory. Keywords : cycle operations, liquidity, net working capital
Pengaruh Penjualan dan Profitabilitas terhadap Pertumbuhan Perusahaan Studi Kasus pada PT. Gudang Garam Tbk., dan PT. Bentoel Internasional Tbk. Muktiadji, Nusa; Kamage, Ronal
Jurnal Ilmiah Ranggagading (JIR) Vol 9, No 1 (2009): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The Objective of this research is to find out the influence of selling and profitability toward growth. It appears that the influence of selling to growth raising is relatively lower than the influence of profitability to growth raising. The result of this research shows that the optimum performance of PT. Bentoel Tbk. in increasing selling to growth in three years is in 2007. Profitabiity is higher than the year before. NPM of this year is 0,21 and ROA is 0,07 with the result that it influences growth level as high as 0,67. Whereas, at PT. Gudang Garam Tbk., the optimum is in 2006 where profitabiity level decreases 0.17 to NPM and 0,06 to ROA. It influences growth lowering as high as 0,46. Keywords : Selling, Profitability, Growth.
Kajian Peningkatan Kualitas Kerja Melalui Pelatihan Kerja (Training) Muktiadji, Nusa; Triandi, Triandi
Jurnal Ilmiah Ranggagading (JIR) Vol 8, No 2 (2008): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Tujuan penelitian ini untuk mengetahui program pelatihan tenaga kerja yang telah dilaksanakan oleh PT. FIF Cabang Bogor, dan untuk mengetahui sampai sejauh mana pengaruh pelatihan tenaga kerja terhadap kualitas kerja karyawan khususnya bagian pemasaran. Dari hasi penelitian yang menggunakan insrumen angket dengan rumus koefisien korelasi Rank Spearman maka dapat diketahui bahwa pelatihan tenaga kerja mempunyai hubungan yang tinggi dengan tingkat kualitas kerja karyawan, hal ini ditunjukan dengan besarnya r rank = 0,611 dan diketahui koefisien determinasi sebesar = 37,33 % hal ini berarti derajat hubungan kedua variabel tersebut adalah sebesar 37,32 % dan sisanya yang sebesar 62,67 % dipengaruhi oleh faktor–faktor lain. Dari penelitian juga dapat diambil kesimpulan bahwa pelatihan tenaga kerja mempunyai pengaruh positif terhadap tingkat kualitas kerja karyawan khususnya bagian pemasaran. Keywords: Pelatihan Tenaga Kerja; Kualitas Kerja.
Analisis Rasio Likuiditas Untuk Mengukur Kemampuan Perusahaan Dalam Membiayai Aktivitas Perusahaan : Studi Kasus Pada PDAM Tirta Pakuan, Bogor. Muktiadji, Nusa; Trisnawati, Dini
Jurnal Ilmiah Ranggagading (JIR) Vol 8, No 1 (2008): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The goal of this research is to find out liquidity ratio analysis of a company, its activities, and how to finance its activities. The researchers utilize descriptive analysis method, that is research of of matters in the form of facts of a population. Data analysis technique used here is ratio analysis, and liquidity ratio is smooth ratio, fast ratio, and cash ratio on smooth ratio. Activity ratio used here is rotation ratio of commerce debt, rotation ratio of total assets, and rotation of work capital. The outcome of this research shows that the company, in carrying out its activities during 2002 – 2005, got increase on commerce debt rotation, but smooth debt increased as well caused by interest of long term debt which had been overdue. And overall, during 2002 – 2005 its performance was good, except its stock rotation got decrease. The analysis result shows that the company in carrying out its activities must be accelerated to compensate for long term debt that had been overdue and the company has to increase its selling by looking for new customers and new spring source. Keywords: Liquidity ratio; Financing activities
Analisis Modal Kerja terhadap Siklus Operasional Perusahaan Studi Kasus Pada PDAM Tirta Pakuan Kota Bogor Muktiadji, Nusa; Halida, Halida
Jurnal Ilmiah Ranggagading (JIR) Vol 7, No 2 (2007): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The purpose of this research is to find out gross working capital and net working capital, and how fast operational cycle of a firm. After to be analyzed, it can be established a policy to meet working capital need. The result of this research shows that PDAM Tirta Pakuan Kota Bogor has negative net working capital and has good enough gross working capital (there is an increase every year). The best gross working capital is in 2005. The firm operational cycle has an increase every year, and more and more faster every year. Evaluation result of this research shows that net working capital and speeding up of operational cycle is not able to compensate for overdue long-run debt. Keywords: Working capital analysis; Finance management.
Analisis Modal Kerja dalam Pengendalian Likuiditas dan Profitabilitas Studi Kasus pada PT. Indocement Tunggal Prakarsa, Tbk. Muktiadji, Nusa; Hidayat, Lukman; Melinda, Melinda
Jurnal Ilmiah Ranggagading (JIR) Vol 7, No 1 (2007): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Target of research is to know relation analysis and influence of working capital to likuiditas also company profitability, analysis done to know do amount of working capital have relation which are positive and influence which is signifikan to profitability and likuiditas. Result of research with method of SPSS indicate that a] 5 period that is year 2000 up to 2004, PT. Indocement Tunggal Prakarsa, Tbk have been able to manage working capital good enoughly. This matter is proved with working capital have relation which are positive to profitability is 0.6644 for gross proit margin and 0.927 for operation profit margin,and likuiditas is 0.9888 for current ratio and 0.9449 for quick ratio. Also working capital have influence which is signifikan to profitability is 0.4414 for gross profit margin and 0.86 for operation profit margin, and likuiditas is 0.9777 for current ratio and 0.8929 for quick ratio. Relation and influence relative always signifikan in per annum this, indicating that to go down to go up him mount company net working capital will influence indicator ratio of profitability and likuiditas. If working capital go up hence indicator ratio of likuiditas profitability and will experience of improvement, so also on the contrary. Therefore working capital better had by PT. Indocement Tunggal Prakarsa, Tbk have to fixed in number matching with requirement many company, so that storey level of likuiditas profitability storey level and can awake goodness. Keywords : Working Capital, Likuiditas, and Profitability.
Sistem Pengendalian Persediaan Bahan Baku dalam Menunjang Efektivitas Proses Produksi : Studi Kasus pada PT X. Muktiadji, Nusa; Hidayat, Lukman
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 2 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Raw material inventory control comprises of quality and physical control to keep the raw material saves from any disturbance. Therefore, company is necessary to direct raw material inventory control sufficiently, that start from requisites planning and acquisition stage, unloading, storage, safeguarding, and bringing out for the benefit of producing process up to product manufacturing finished. The finding of study showed that the company has implemented control system of raw material inventory in its producing process. The company has implemented raw material inventory control system by planning and supervising of raw material necessities in accordance with determined necessities by the company. Keywords: Production Management; raw material inventory
Pengendalian Kualitas Produk dengan Metode Control Chart pada PT XYZ Muktiadji, Nusa; Hidayat, Lukman
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 1 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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This research was conducted to find out quality control process that’s carried out by production unit and control chart method implementation by firm to increase product quality. The main variables were product as independent variable and quality as dependent variable. Data processing analysis was done by SQC technique with control chart method for attribute based on reject full percentage. Keywords: Control Chart; Product Quality Control.
Analisis Kecukupan Modal Kerja, Arus Kas Operasi dan Kemampulabaan dengan Menggunakan Tolok Ukur Siklus Operasi: Studi Kasus PT. Kalbe Farma Tbk. Achmad, Noor; Muktiadji, Nusa
Jurnal Ilmiah Ranggagading (JIR) Vol 5, No 2 (2005): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Siklus operasi atau operating cycle dapat digunakan untuk menentukan besarnya kebutuhan modal kerja perusahaan. Dengan demikian dapat diketahui apakah perusahaan memiliki komponen modal kerja berlebihan atau tidak dikaitkan dengan volume operasinya. Disamping itu dapat pula ditentukan berapa seharusnya arus kas operasi yang bisa diperoleh dalam kegiatannya baik berdasarkan prestasi terbaik maupun rata-rata prestasi yang pernah dicapai dalam kurun waktu tertentu. Arus kas operasi tidak terlepas dari tingkat kemampulabaan yang dapat dicapai perusahaan terkait dengan tingkat efisiensi pengorbanan dalam kegiatan usaha. Dalam analisis dengan menggunakan siklus operasi ini ditemukan bahwa perusahaan memiliki terlalu banyak komponen modal kerja yang sebenarnya tidak likuid. Disatu sisi memang dapat memperbaiki rasio lancar, walaupun dalam kenyataannya perusahaan dapat mengalami ‘dehidrasi’ dalam memenuhi kewajiban keuangan jangka pendek akibat dari tidak likuidnya komponen modal kerja yang ada. Akan tetapi dari sisi efisiensi dan efektivitas penggunaan modal kerja menjadi rendah. Keywords : siklus operasi, kecukupan modal kerja, arus kas operasi, kemampulabaan