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Pengaruh Struktur Modal Terhadap Resiko Keuangan Perusahaan Effendy, Marwan; Surya, Tarida Marlin; Mubarak, Mumuh Mulyana
Jurnal Ilmiah Kesatuan (JIK) Vol 11, No 1 (2009): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Modal menjadi salah satu aspek penting dalam perusahaan. Struktur modal digunakan untuk mengetahui sampai sejauh mana prosentase pendanaan perusahaan antara hutang jangka panjang dengan modal sendiri. Identifikasi masalah dalam penelitian ini adalah (1) Bagaimana struktur modal dan resiko keuangan perusahaan? (2) Bagaimana pengaruh struktur modal terhadap resiko keuangan pada perusahaan? Penelitian ini mengacu pada permasalahan pengaruh likuiditas dan hutang jangka panjang terhadap kemampulabaan, sehingga analisis yang dilakukan adalah analisis regresi. Kemudian dilakukan pengujian asumsi klasik (Uji Normalitas dan Uji Heteroskedastisitas). Dari hasil pengujian diperoleh kesimpulan (a) hubungan yang kurang erat antara Debt ratio dengan varian EPS, (b) 2.6% variable resiko keuangan mampu dijelaskan oleh variabel struktur modal, sisanya 97.4% dapat dijelaskan oleh faktor-fakror yang lain, (c) dari hasil uji heteroskedastisitas, model regresi ini standar error (e) tidak mengalami gejala heteroskedastisitas
Evaluasi Atas Penerapan Sistem Informasi Akuntansi Dengan Program Ias (Integrated Accounting System) Dalam Kaitannya Dengan Pengelolaan Persediaan Suku Cadang Budianto, Enjang Tachyan; Surya, Tarida Marlin
Jurnal Ilmiah Kesatuan (JIK) Vol 10, No 2 (2008): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Tujuan penelitian ini adalah untuk mengevaluasi suatu system informasi akuntansi berbasis computer yang diterapkan oleh sebuah perusahaan sebagai media pengelola data. Evaluasi dilakukan untuk mengetahui seberapa besar peranan program IAS dalam kaitannya dengan pengelolaan persediaan suku cadang. Penelitian yang dilakukan penulis adalah pada PT. Roda Perkasa yang berlokasi di Jakarta. PT. Roda Perkasa adalah perusahaan yang bergerak dalam bidang jasa, yaitu menyediakan angkutan untuk Inducement dan Holcim. Hasil penelitian menunjukkan bahwa PT. Roda Perkasa telah menerapkan program IAS sejak tahun 1995. Program ini menerapkan sistem pengelolaan persediaan suku cadang yang pencatatannya menggunakan metode AVERAGE (Rata-rata tertimbang). Program ini menyediakan laporan untuk persediaan secara akurat dan up-todate. Hasil evaluasi dari penelitian ini penulis menyarankan agar perusahaan dapat memelihara dan mengembangkan sistem program yang sudah berjalan agar penggunaannya lebih efektif dalam pengelolaan persediaan suku cadang sehingga menghasilkan laporan yang up-todate.
Evaluasi Penerapan Metode Job Order Costing Dalam Penentuan Harga Pokok Produksi (Studi Kasus Pada PT Organ Jaya) Setiawan, Hendra; Surya, Tarida Marlin; Yunita, Yunita
Jurnal Ilmiah Ranggagading (JIR) Vol 10, No 2 (2010): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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In a condition of very tight market, the strength of the company is absolutely required to be able to survive. The company can reach this by producing product which have good quality so those products can compete with the imported products. One way for the company to be able to win the market is to keep the basic cost of producing goods down in order to be able to keep the prices of the goods down and the quality of the goods satisfies consumers. Product Cost is the basis for the management to determine the selling price of the product. For the company which produces various sort of product’s according to the order specification like the ones at PT. Organ Jaya, the correct product cost calculation is using job order costing method. By using this method the company can calculate the production costs on each order, because by using this method the production cost on each product can be separated clearly. Hence, cost of goods manufactured can be calculated according to the customer order specification. The purpose of research is to find out and evaluate how the job order costing method is determined to be used at PT. Organ Jaya in the calculation of cost of goods manufactured. The evaluation is conducted to know whether the calculation of cost of goods manufactured in the making of hook and eye tape conducted by PT. Organ Jaya has been reckoned accurately. The research conducted by the writer is in PT. Organ Jaya which is location in Jl. Ashari Jaya II No. 20 Ciawi - Bogor. Information for this research is obtained by interview with management, observation, and reading and also studying books related to the problem. According to the evaluation result the writer has made, it can be concluded that PT. Organ Jaya still has not applied job order costing method yet as a whole. For the direct labor cost and factory overhead cost, PT. Organ Jaya still calculates pursuant to the rate, so that result of calculation makes production cost inefficient and incalculable specifically to the product yielded. By the calculation of cost of goods manufactured matching with job order costing method, it will improve production cost efficiency, initially the percentage of margin profit equal’s 31% increases 39%, This can be reached if the company calculates cost of goods manufactured by using media and method matching with job order costing method, so that profit yielded by company earn more maximal. Keywords : job order costing, cost of goods manufactured
Analisis Pengaruh Perputaran Piutang Terhadap Likuiditas Perusahaan Studi Kasus Pada PT. GOODYEAR Indonesia Tbk. dan PT. Gajah Tunggal Tbk. Surya, Tarida Marlin; Nugraha, Achmad Fajar
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 1 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The purpose of this study was to determine the effect of receivables turnover on the companys liquidity. Level of liquidity is measured using the current ratio, quick ratio and cash ratio. Data collection techniques used were secondary data obtained in the corner of the Indonesia Stock Exchange in the form of financial statements of companies engaged in the automotive sector from 2005-2009. The method used is descriptive method that aims to explain in a systematic and accurate way the facts and characteristics of the population or certain things that will be studied.The study uses analysis of turnover (ARTO) and liquidity ratios, while the object of research is PT. Goodyear Indonesia Tbk. and PT. Gajah Tunggal Tbk. From these results, PT. Goodyear Indonesia Tbk. during 2005 to 2009 always changed the level of turnover and liquidity level. The highest turnover rate was in 2009 that equals to 12.28 times, while the lowest turnover rate was in 2005 that equals to 7.93 times. The highest level of liquidity ini 2006 of 222.69% while the lowest level of liquidity in the year 2009 amounted to 90.48%. PT. Gajah Tunggal Tbk. changed every year. Receivables turnover rate was highest in 2009 amounting to 11.33 time while the lowest turnover rate in 2005 was 7:56 times. The highest level of liquidity was in the year 2009 amounting to 253.18% while the lowest level of liquidity in 2008 was 147%.