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Journal : Jurnal Ilmiah Ranggagading (JIR)

Pengaruh Arus Kas Operasi terhadap Kemampulabaan Perusahaan : Studi Kasus pada PT. SMCB, Tbk dan PT. INTP, Tbk Sutarti, Sutarti; Widarta, Edwin
Jurnal Ilmiah Ranggagading (JIR) Vol 10, No 1 (2010): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

The purpose of this research is to recognize the influence and the relationship between the operating cash flow (X) and company’s profitability (Y). The ratio which has been used for cash flow are the operating activities in terms of sales, which is the operating cash flow divided by sales whereas the profitability ratio is gross profit margin. Two cement companies (PT. Holcim Indonesia Tbk and PT. Indocement Tunggal Prakarsa Tbk.) which have been operated from 2004 until 2008 under the same industry was used for this research purpose. The analysis method used in this research is coefficient correlation analysis which is used to determine the relationship between variables; coefficient determination analysis is used to quantify a strong relationship between variables; and coefficient regression analysis is used to estimate the relationship between the dependent variable independent variable. Lastly, trend analysis is used to see an increase or a decrease (the flow) of each variable. The results of this research could be concluded that different outcomes from two cement companies have been recognized, which are (a) the format of operating cash flow statement from the SMCB case study showed a significant improvement of cash flow (79%), therefore, SMCB could optimize the operation of the operating cash flow statement by increasing the amount of net cash flow from operating activities for each period of time, whereas under INTP case, the net cash flow from operating activities have not showed a significant improvement (6%). (b) The relationship and the influence between operating cash flow statement and company’s profitability and gross margin from SMCB case study, showed a significant result as the alpha equals 4.4% whereas INTP is alpha equals 15% with a significant relationship between variables (74.3%). The main factor of this insignificant result is the effect of the insignificant increase of the operating cash flow statement is not balance with the significant increase in sales. This is caused by the significant amount of cash receivable (non cash items) in INTP Company, that influences the result of the operating cash flow statement. Keywords : Operational cash flow and profitability
Evaluasi atas Penerapan Akuntansi Dana Pensiun dalam Kaitannya dengan Asersi Manajemen : Studi Kasus pada PT. Taspen (Persero) Cabang Bogor Sutarti, Sutarti; Christin, Angki
Jurnal Ilmiah Ranggagading (JIR) Vol 9, No 1 (2009): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The aim of this research is to evaluate an implementation of Accountancy Pension Fund in a company and it is linked to asersi management whether the company has implemented Accountancy Pension Fund based on SAK generally which covers it’s composition and report to those who competent especially the company management. The result shows that the company has implemented Accountancy Pension Fund well. It’s shown by the policy of accounting based on SAK no. 18. Not only the implementation of Accountancy Pension Fund, the company has also managed it’s fund well and it can be trusted by the company management and it always gives the financial statements regulary. The implementation of Accountancy Pension Fund has been alocated clearly and completely and it is proven by the records of every transaction in a journal and it is confirmed by the company management, especially by department of finance and finance administration of the company and it is served and expressed naturally. Keywods : Accountancy Pension Fund, Asersi Management.
Formulasi Strategi Pelayanan dalam Meningkatkan Kepuasan Pelanggan (Studi Kasus Pada PT. X) Sutarti, Sutarti; Rosita, Siti Ita
Jurnal Ilmiah Ranggagading (JIR) Vol 8, No 2 (2008): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Dari hasil penelitian dan matrik IFAS perusahaan mendapat nilai skor 2.882 perusahaan memiliki kekuatan yang tergolong sedang (rata-rata) dalam melakukan formulasi strategi pelayanannya. Sedangkan dari matrik EFAS perusahaan memperoleh nilai skor 2.663 angka ini menunjukkan bahwa respon yang diberikan oleh perusahaan kepada lingkungan eksternalnya tergolong sedang. Apabila masing - masing total nilai skor dipetakan dalam matriks, maka posisi perusahaan saat ini adalah pada kotak kuadran ke V (lima) yang berarti posisi perusahaan dapat mengembangkan formulasi startegi yang telah ada hanya menambahkan beberapa hal yang menjadi kelemahan (weakness) perusahaan. Dalam analisis pengendalian persediaan barang, penulis menggnakan rmus EOQ (Economic Order Quantity), Safety Stock dan Reoreder Point. Sebelum menggunakan rumus EOQ pemesanan dilakukan sebanyak 8 kali dalam satu periode dengan biaya pemesanan Rp. 3.030.000, setiap kali pesan sebanyak 10.000 karton dengan harga perkartonnya Rp. 156.000. Dengan biaya penyimpanan yang dinyatakan dalam persentase (%) yaitu 0.01 atau 1 %. Sedangkan setelah menggunakan rumus EOQ, pemesanan cukup dilakukan sebanyak 4 kali dalam satu periode dan setiap kali pesan sebanyak 17.629 karton. Berarti perusahaan dapat menghemat biaya sebesar Rp. 1.888.378.760,- Keywords: Strategi Pemasaran; Customer Service.
Analisis Saham-Saham Jakarta Islamic Index untuk Membentuk Portofolio yang Optimal dengan Menggunakan Single Indeks Model Studi Kasus Pada Bursa Efek Jakarta. Sutarti, Sutarti
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 shares of Jakarta Islamic Index (JII) those are considered as selected shares at optimal portfolio by using Single Index Model and to find out fund allocation of selected shares at optimal portfolio as well as to find out expected return and deviation standard of return at optimal portfolio. Counting result of optimal portfolio formation and Single Index Model shows tat the difference between using Rf in counting and using assumption of Rf = 0 is extremely insignificant. To be viewed from expected return and variance, there is difference as high as 0,0047 or 0,47%. That is why, Single Index Model can be utilized as analysis instrument for Muslim investor or reksadana syariah in determining optimal portfolio. Keywords: Single Index Model; Investment; Optimal portfolio
Analisis PSAK No. 45 dalam penyajian Laporan Keuangan Organisasi Nirlaba Studi Kasus pada Rumah Sakit ”X” Sutarti, Sutarti; Prayitno, Deni
Jurnal Ilmiah Ranggagading (JIR) Vol 7, No 1 (2007): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The target of this research is to analyze presentation of organizational financial statement of the organization (hospital). Analysis was conducted to find out whether the presentation of hospital financial statement is in accordance with Statement of Standard Financial Accounting (PSAK) Number 45. Result of the research indicated that Hospital “X” has presented financial statement matching PSAK No. 45, that can be seen in its financial statement component consisting of : financial position report, activity report, cash flow statement, and note to the financial statement. Analysis result in this research indicated that there is some revision in the financial statement. Firstly, the presentation concerning the resource which the hospital has, like: unattached net asset, transient tied, and tied permanent which are grouped into equity which mirror in financial position report. Equity at profit organization/company respresents owner equity which consists of capital stock and retained earning, while at the non-profit organization like Hospital “X”, its ownership is not based on the capital stock and retained earning. Secondly, the Hospital “X” had better consider assessment and abolishment of stock. This includes the stock which has no transfer (dead stock) and the slow moving stock exceeding two years or worn are moved into the others asset or the stock will be abolished. Keywords : presentation of financial statement, applying of PSAK No. 45.
Tinjauan Sistem Akuntansi Piutang dan Penerimaan Kas pada Koperasi Karyawan PT. Goodyear Tbk Sutarti, Sutarti; Rosita, Siti Ita; Aisyah, Iis Siti
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 2 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Credit management at co-operative needs good accounting system and procedure to minimize risk of credit from any abuse, no-returned credit, and other risks as it has been carried out at enterprises in the form of Limited Company, CV, et cetera. The credit at Goodyear Worker’s Co-operative are acquired from material selling by credit service and being in debt by co-operative members. The finding of this study showed that credit accounting system and cash acquisition at Goodyear Workers’ Co-operative was good enough because of support by organizational structure and internal control that made separation of obvious functional responsibilities of each department and other component of control. Keywords : Credit accounting system
Formulasi Strategi Pengembangan Jaringan Distribusi Studi Kasus pada PT. Hero Supermarket - Jakarta Rosita, Siti Ita; Sutarti, Sutarti
Jurnal Ilmiah Ranggagading (JIR) Vol 5, No 2 (2005): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Dalam kaitannya dengan aktivitas pemasaran untuk menyampaikan produk Penyaluran merupakan kegiatan penyampaian produk sampai ketangan si pemakai atau konsumen pada waktu yang tepat. Oleh karena itu penyaluran merupakan salah satu kebijakan pemasaran terpadu yang mencakup penentuan saluran pemasaran dan distribusi fisik. Kedua faktor ini mempunyai hubungan yang sangat erat dalam keberhasilan penyaluran sebagai mamperlancar pemasaran produk perusahaan. Hasil yang diperoleh dari nilai sektor untuk EFAS dan meningkatnya permintaan pasar merupakan faktor peluang yang paling besar diraih oleh perusahaan. Sedangkan nilai IFAS, dengan sistem pengendalian persediaan sebagai faktor yang sangat menentukan. Dengan demikian strategi tingkat perusahaan yang dapat dikembangkan adalah satrategi mempertahankan dan mengembangkan strategi yang selama ini telah dilaksanakan untuk mempertahankan penjualan dan keuntungan. Keywords : Pengembangan Jaringan Distribusi; Volume Penjualan
Strategi Diversifikasi Produk Dalam Mengantisipasi Persaingan (Studi Kasus Pada PT. Muara Krakatau) Sutarti, Sutarti
Jurnal Ilmiah Ranggagading (JIR) Vol 4, No 1 (2004): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Penentuan Strategi yang tepat dapat membantu perusahaan untuk tetap bertahan, maupun bersaing dengan perusahaan lainnya di dalam persaingan. Untuk menentukan strategi perlu diketahui variabel-variabel internal maupun eksternal yang mempengaruhi perusahaan baik berupa kekuatan, kelemahan maupun berbagai ancaman dan peluang yang harus dihadapi oleh perusahaan, hal ini membuat penulis ingin mengetahui lebih banyak mengenai proses penentuan strategi. Kata Kunci: Strategi Pemasaran; SWOT;
Kebijakan Akuntansi Atas Aktiva tetap Dalam Kaitannnya dengan Kewajaran Laba pada PT. Jasa Marga (Persero) Sutarti, Sutarti
Jurnal Ilmiah Ranggagading (JIR) Vol 1, No 1 (2001): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Aktiva tetap dalam suatu perusahaan, merupakan asset yang memiliki investasi cukup besar dibandingkan dengan aktiva lainnya dan mempunyai peranan yang besar dalam operasional perusahaan. Oleh karena itu pengelolaan yang cermat atas aktiva tetap mejadi sangat penting, baik pengelolaan disik maupun akuntansinya. Masalah kebijakan akuntansi aktiva tetap juga merpakan hal penting karena menyangkut kewajaran laporan keuangan yang diterbitkan perusahaan pada setiap periode. Maka untuk mengetahui bagaimana perusahaan mengelompokkan aktiva tetap, mengevaluasi kesesuaian kebijakan akuntansi atas aktiva tetap yang dijalankan perusahaan dengan Standar Akuntansi Keuangan dan teori akuntansi dan mengetahui pengaruh penerapan kebijakan akuntansi atas aktiva tetap terhadap kewajaran laba perusahaan. PT. Jasa Marga, aktiva tetap diperoleh dengan dua cara yaitu pembelian dan pembangunan (construction). Laporan keuangan keseluruhan jenis aktiva yang ada dalam perusahaan dikelompokkan menurut jenis dan fungsinya. Dalam hal penilaian aktiva tetap perusahaan menggunakan penilaian berdasarkan nilai masukan dan pmbebeanannya kepada penghasilan berupa penyusutan juga menggunakan harga masukan. Sedangkan untuk menghitung besarnya penyusutan perusahaan menggunakan metode garis lurus. Untuk penarikan aktiva tetap dari pemakaian dapat terjadi karena aktiva tersebut rusak, dijual, diserahkan ke perusahaan patungan atau dihentikan dari pemakaiannya. Dalam penghitungan dan penyusunan laporan keuangan perusahaan telah didasarkan pada prinsip-prinsip Standar Akuntansi Keuangan dan teori akuntansi yang berlaku secara umum.
Pengaruh Arus Kas Operasi Terhadap Pertumbuhan Laba Perusahaan Studi Kasus pada PT Multi Manunggal Sutarti, Sutarti; Sulaeman, Adi
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 2 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Analysis of cash flows in line with the actual preparation of the cash flow statement also called cash flow statement. Cash flow analysis is an analysis to determine the causes of the change in the amount of cash money or to find out the sources and the use of cash during a certain period. Consolidated cash flow is considered to provide information about the ability of many companies in a profit. Cash flows from operating activities or for cash flow is derived from profit growth within a company can show earnings growth rate from year to year the company is by comparing the profits derived from the first year with the next year. The purpose of this study is to analyze the cash flow from operations to profit growth. Data collection techniques used were secondary data obtained by the corner of the Indonesia Stock Exchange in the form of financial statements of a company engaged in the food industry from the years 2005 to 2009. In this study the method used is descriptive method that aims to describe systematically and accurately about the actual facts and characteristics of the population or certain things to be studied. And analysis methods used were analysis of operating cash flow and earnings growth analysis, from such analysis can be concluded that in. Indofood Sukses Makmur Tbk. has the effect of positive operating cash flow or the very real and constant motion proportional to the company generated net income (this can be seen in the table of the percentage change between operating cash flows with net income of the company). This is caused by PT Indofood Sukses Makmur Tbk better able to create the percentage increase in operating cash flow activity. While in the PT. Unilever Indonesia Tbk has the effect of positive operating cash flow but not significantly and constantly move inversely (this can be seen in the table are percentage changes between operating cash flows with net income of the company). The Company noted that an increase in operating activities was higher than the increase in the percentage of profit generated through operations. So that it can be concluded from these data that the company was not able to create an efficient level of net income through the activities of the companys operations.