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INDONESIA
Jurnal Ilmiah Ranggagading (JIR)
ISSN : 14119552     EISSN : -     DOI : -
Core Subject : Economy, Science,
Jurnal Ilmiah Ranggagading (JIR) is published by Sekolah Tinggi Ilmu Ekonomi Kesatuan (STIEK). Published twice a year. JIR is a media communication and reply forum for scientific works especially concerning the field of Accounting and Management
Arjuna Subject : -
Articles 222 Documents
Pengaruh Aktiva Tetap Terhadap Kemampulabaan Perusahaan : Studi Kasus Pada Kelompok Emiten Perusahaan Properti dan Real Estet. Munawar, Aang; Hoerudin, Hoerudin
Jurnal Ilmiah Ranggagading (JIR) Vol 10, No 2 (2010): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

In general, companies have the same goal and objectives, namely being successful and there after they develop more and get maximum profit. To achieve maximum profit, the companies use of various ways, one of them is by means rotation and processing of fixed assets owned by the companies and utilizing as a part of companies’ operationalization. Therefore, the companies must be able to control the fixed assets in order to achieve their goals. When the fixed assets rotate and are used optimally in the companies’ operationalization, they can be expected to support the companies in increasing their revenue. The companies can be said as successful when they get profit more and more. So does the rotation of assets, it well be said good if the companies perform fixed assets rotation gets increased. Profitability constitutes net final result of various decisions and policies of management with the result that profitability becomes criterion of success in achieving the companies’ goal. The purpose of this research is to find out whether fixed assets rotation as a part of the companies’ operationalization ha influence towards their profitability. This research forms analysis from finance report of the companies, that is from their balance report and profit and loss report. The result of this research by regression analysis shows that fixed assets had little influence toward the companies’ profitability, that is as high as 0,8%, while the rest was influenced by other factors as high as 99,2%. The yield of evaluation shows that fixed assets at the companies operating in property and real estate field did not influence the companies’ profitability. In general, fixed assets rotation of the six property and real estate companies got increased. The six companies’ profitability got increases as well.
Pengaruh Jumlah Saluran Distribusi Terhadap Omzet Penjualan : Studi Kasus pada PT. Heinz ABC Indonesia Cabang Bogor Supariyani, Hj. Emmy; Djakaria, Aka
Jurnal Ilmiah Ranggagading (JIR) Vol 10, No 2 (2010): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Tough competition in business needs to be responded by concrete action to anticipate the expansion and behavior of more and more complex market. The amount of companies of the same type causes competition among them to get consumers as many as possible. Thereby, the companies spur to respond their circles, either consumers circles or the companies of the same type as competitors. Distribution channel is the process of delivering products, either directly or indirectly, from producers to consumer in meet the consumers’ need. A good distribution channel will encourage the consumers to keep buying or consuming the offered products since they feel satisfied to the products they have consumed as well as increasing their confidence to keep consuming them. From the correlation analysis, it can be found out that at PT Heinz ABC Indonesia, Bogor Branch, the impact of distribution channel towards selling revenue equals 88 percent. The rest -12 percent – is influenced by other factors such as price, consumers’ behaviour, promotion, etc. Overall, the distribution conducted by the company is good enough. However, the company needs to evaluate the distribution channel to find out weaknesses, thereby business activities of the company can be improved
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;
Penerapan Proses Akuntansi Menggunakan Microsoft Excel Dalam Penyusunan Laporan Keuangan Pada Perusahaan Sinar Harapan Triandi, Triandi; Stephanie, Thresia
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 has purpose: to maximize Microsoft Excel’s function, to facilitate every division in order to be more efficient and effective in carrying out its function, and to facilitate in arranging finance accounting and also in transaction recording at Sinar Harapan Company. The research was done at Sinar Harapan Company located in Palembang. Sinar Harapan Company is a distributor company of lubricating oil. The result of this research shows that recording and selling system at Sinar Harapan Company remains using simple system. Besides that, its accountancy recording keeps using manual entry or manual bookkeeping, after that copied to Microsoft Excel. The weakness of manually system is the processing will be slow-moving, and then it needs so much time and energy. The information yielded can’t be guaranteed accurately because it’s done by human being, so the risk of being false will be high. Accounting process by means of Microsoft Excel in arranging finance accounting is intended to maximize Microsoft Excel’s functions. The strength of computerized processing is data processing can be more speedy, the information yielded will be more accurate, and its working process will be more efficient and more effective. Keywords : Accounting process; Finance report arranging
Pengaruh Biaya Standar Terhadap Pengendalian Biaya Produksi Studi Kasus Pada PT ITP, Tbk Edison, Edison; Sapta, Untung
Jurnal Ilmiah Ranggagading (JIR) Vol 10, No 2 (2010): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

All companies have activities which are different each other in operation, but they have the same target, that is how the company can operate and grow continuously to meet the company’s goal. Cost has an important role to the activities of the company. Production cost embraces: basic commodities expense, direct labours expense, and factory overhead expense. Thereby, it’s needed an adequate control towards productions cost in order to increase efficiency. An effective way to do control of production cost can be made based on standard cost. Standard cost constitutes cost determined previously to produce certain product unit before processing. In relation to cost control, standard cost concept forms data as analysis matter to find out the difference between actual cost and standard cost. In the implementation, it can be used variant analysis method to know margin degree during processing. Based on that comparison, it will be yielded variant or margin of production cost, either productive margin or negative margin. Then, non-profitable margin will be analyzed by the management to improve or revise the standard cost. Key words: the influence of standard cost; production cost control.
Analisis Manajemen Strategi Pd. Kecap Zebra Dalam Menghadapi Persaingan Yang Semakin Kompetitif Rosa, Edy Safni
Jurnal Ilmiah Ranggagading (JIR) Vol 10, No 2 (2010): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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This research was conducted to see the internal and external faktors on Zebra Soy Saouce Company in facing a more competitive rivalry and providing some alternatives that can be used by the company in facing the business enviromental change. Basic analysis of matrix IE,and industrial rivalry analysis )five Factors of Porters) were used to direct the company positioning. Industrial rivalry analysis of the Soy Sauce industry in Indonesia indicates that the degree of competitiveness within the industry is medium. The degree of threat from the new entrant and product substitute are medium.Barganing power of the supplier and purchaser is also medium. From the analysis, it’s shown that the strengths of Zebra Soy Souce Company are the acces to the supplier of a good quality product, strong market network, its product varietes, good company image and competitive product price. The weaknesses of the company are human resources, location of the company, type and the degree of sophistication of technology, and its capacity. The present opportunities of the company are the change of customes way of the life and consumption level of the soy sauce,exchange rate of rupiah,export policy, investment policy, the depelovment of processing technology, transportation and use of internet and e-commerce. On the other hand, the threats among other are a slow down of the economic growth, fluctuation of soybean price, political and secury situation, environmental policy, infalation and interest rate. Keywords; Manajemen Strategi,
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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Abstract

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 Strategi Harga dalam Hubungannya Dengan Kualitas Produk Studi Kasus Pada CV. Indonesia Printing Magdalena, Annaria
Jurnal Ilmiah Ranggagading (JIR) Vol 10, No 2 (2010): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

This purpose of this research is to find out price strategy policy done by CV. Indonesia Printing and its products quality yielded, its internal factors in the form of strengths and weaknesses, its external factors in the form of opportunities and threats, and also its barriers in connection with price strategy. The result shows that, at present, CV. Indonesia Printing gets growth/stability. The price strategy used is price determining based on produtcs quality yielded and adapted to the fuel that is used. Keywords: Price Strategy;
Dampak Pajak Ekspor Minyak Sawit Terhadap Permintaan Minyak Goreng Sawit (Crude Palm Oil) Dan Minyak Goreng Kelapa (Crude Coconut Oil) Indonesia Purba, Jan Horas Veriyadi
Jurnal Ilmiah Ranggagading (JIR) Vol 10, No 2 (2010): Jurnal Ilmiah Ranggagading
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Abstract

Indonesia is the biggest palm oil producer and exporter in the world. In 2008, Indonesia contributed 34.3% of total palm oil world production and 84.6% of production was exported as crude palm oil (CPO). In the world market, the growth of palm oil consumption and import were 9.66%/year and .34%/year. In supply side, palm oil production and export increased 7.94%/year and 9.55%/year respectively. It reflected global excess demand which influence palm oil price in world market, 1.69%/year. This situation caused act toward an export tax regulation on palm oil in order to ensure the availability of palm oil to fulfill national necessity. By using annual data 1979-2008 periods, an econometric approach was applied in this study. The goal of this study is to analyze (a) the performance of Indonesia palm oil, such as oil palm harvested area, palm oil production and palm oil export, (b) the international trade of palm oil in selected countries, (Malaysia’s palm oil export, and also India and China’s palm oil import; (c) price integration; (d) the influence of oil price toward world CPO demand. The findings of the study show that (a) the world palm oil price is not significant determinants of Indonesia palm oil export. Import demand of India and China have been found to play an important role in shaping Indonesia palm oil export; (b) there was the price integration between the world and the domestic palm oil prices, and (c) world petroleum prices also proved to be important factors affecting the demand of world palm oil for biodiesel. Keywords: crude palm oil (CPO), export tax, biodiesel, oil price
Manajemen Sumber Daya Manusia (SDM) Ritel dalam Meningkatkan Kinerja Perusahaan Mubarak, Mumuh Mulyana
Jurnal Ilmiah Ranggagading (JIR) Vol 10, No 2 (2010): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Retailing is one of the world’s largest industries. Behind the success of Retail Business, the Human Resources plays more positions in retail. The Corporate Performance was build by Human Resources. This Research explains of the questions to (1) Carier Positions in Retail Business (2) Jobs and Functions of Human Resources in Retail Business (3) The Resistances in Services Processes and Its Solutions. This Research used the Exploratorist Research to give knowledge and explanations about the themes. Keywords: Retail Business; Human Resources.

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