cover
Contact Name
Farhan Gunawan
Contact Email
farhan@stiekesatuan.ac.id
Phone
-
Journal Mail Official
jurnal@stiekesatuan.ac.id
Editorial Address
-
Location
Kota bogor,
Jawa barat
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 10 Documents
Search results for , issue " Vol 10, No 1 (2010): Jurnal Ilmiah Ranggagading" : 10 Documents clear
Analisis Purchase Method dan Pooling of Interest Method pada Penggabungan Usaha dan Pengaruhnya pada Pajak Penghasilan Hastoni, Hastoni; Adyati, Tika
Jurnal Ilmiah Ranggagading (JIR) Vol 10, No 1 (2010): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Business combination occurs if there are two or more separated companies join together to become one economic entity. There are some reasons why merger is carried out. Those reasons are: cost advantage, lower risk, fewer operating delays, prevention of takeovers, acquisition of intangible asset, etc. There are two methods applied in merging companies. They are: purchase method and pooling of interest method. Purchase method is based on the assumption that business merger is a transaction which enables an entity to get net asset from other companies that merge. Pooling of interest method is based on the assumption that the ownership of the companies merged relatively the same as before. The assets and liabilities of the companies merged are included in new entity and the value is the total of the book value of the companies merged. The purpose of this research is to find out whether the tax related to the application of purchase method and pooling of interest method is as a method for recording transactions in merging business. The writer conducted a literature study to find out which taxable income is applied to both methods. The type of the observation carried out is content analysis. The data is collected by doing observation and analyzing the content and the message of a document. Literature study is carried out manually by visiting a library and searching internet to get some books which are relevant to the subject. The results of the research show that when the business combination is done using the purchase method, thus the difference between the fair value and the book value of assets is the income, and this income will be charged taxable income. Besides, deferred tax will rise as a result of temporary difference in tax calculation based on accounting principles and taxation regulations. But, if the business merger is carried out using the pooling of interest method, there is no taxable income since this method uses book value to appraise the company, but the companies that choose this method have to fulfill several terms and condition in accordance with the law. Keywords: business combination, purchase method, pooling of interest method, taxable income
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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
Evaluasi Atas Penerapan Sistem Online Payment Point Pos (SOPPOS) Dalam Kaitannya Dengan Efisiensi Kegiatan Operasional Pada PT Pos Indonesia (Persero) Muanas, Muanas; Wijayantri, Anggi Citra
Jurnal Ilmiah Ranggagading (JIR) Vol 10, No 1 (2010): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was done to evaluate payment point online system in applying, reporting, and its role in supporting operational activities efficiency. The result of this research shows that PT. Pos Indonesia (persero) has applied well payment point online system (SOPPOS). Operational activities from front-end to PRD Jakarta 10000, where its daily reporting in the form of softcopy and SOPPOS media and monthly reporting in the form of hardcopy have been carried out routinely and on time. The result of evaluation shows that there is one thing that make payment point online system (SOPPOS) become more efficient and more effective than payment point manual system. Payment point online system is very efficient in using time and man-power. The problem is there is obstraction in applying payment point online system such as cutting of gateway connection. However there is deviation in activating server that should be done by supervisor, it rather be shifted to one of counter officials. It can destroy internal control function. Keywords : Payment Point Online System, Efficient Operation Activity.
Pengaruh Wacc Terhadap Nilai Perusahaan (Studi Kasus pada PT Hanjaya Mandala Sampoerna Tbk dan PT Gudang Garam Tbk) Supriadi, Yoyon
Jurnal Ilmiah Ranggagading (JIR) Vol 10, No 1 (2010): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of the research is to find out how much the capital structure influences the WACC (Weighted Average Cost of Capital ) and how much the WACC influences the company value at PT Hanjaya Mandala and PT Gudang Garam, Tbk. The analysis method applied is correlation coefficient to find out the relationship between the variables and the determination coefficient measuring the closeness of the relationship between the variables and the regression coefficient. This will then be applied to measure the influence of the free variables towards related variables as well as ration analysis to find out the proportion of each variables. The results of the research show that the proportion of the capital structure has significant influence towards WACC with t-count is 3591 bigger than t table with the score 2776 as well as the influence of WACCtowrds the value of shares with the score of t-count is 3624 and t table is 2776. At PT Gudang Garam, tbk the proportion of the capital structure also has significant influence towards WACC with the score of t-count is 3917 bigger than t table (2776) and influence of WACC towards the value of shares also significant. Key words: Weighted Average Cost of Capital, Company Value
Mengukur Keputusan Nasabah Melalui Analisis Brand Association Studi Kasus pada Bank Muamalat Indonesia – Cabang Bogor Mubarak, Mumuh Mulyana; Puspitasari, Ratih
Jurnal Ilmiah Ranggagading (JIR) Vol 10, No 1 (2010): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research examines of the questions to (1) the customer behaviour in choosing variety of products offered by Bank Muamalat Indonesia in Bogor, (2) any factors that could be dominant and have an opportunity to be developed, (3) what kind of brand association that are formed by customers of Bank Muamalat Indonesia in Bogor. The main parameter in this research is based on The Respondent Characteristic Analysis and The Brand Association Analysis. The present study investigates that Security and Services could create a Brand Assocition of Bank Muamalat Indonesia in Bogor. Finally, those Five attributes will be set as an image to the customers to describe the Bank Muamalat Indonesia in Bogor. Keywords: Brand Association.
Analisis Kebjakan Deviden dan Kemampulabaan terhadap Nilai Perusahaan Studi Kasus PT. Tambang Bukit Asam Tbk dan PT. Timah Tbk Achmad, Noor; Joyonegoro, Adi
Jurnal Ilmiah Ranggagading (JIR) Vol 10, No 1 (2010): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Company’s purpose is to make stockholders be prosperous by creation of stock value. The creation of stocks price can be done by dividend policy and profitability. Dividend policy is finance decision by considering whether dividend payment can improve stockholder’s prosperity and considering profitability as the ability level of the company to make profit. The goal of this research is to find out the correlation of dividend policy to company value, to find out the correlation of profitability to company value, and to find out the correlation of dividend policy and profitability simultaneously to company value. Analysis method and measurement of correlation and influence between variables in this research utilize correlation coefficient, determinant coefficient, and regression coefficient. The result of this research show that (a) dividend policy and proxy dividend per share has significant correlation and influence to company value and proxy stock market value at PT Timah Tbk by significant level 0,0151. But at PT Tambang Bukit Asam Tbk., there is no significant correlation and influence by significance level 0.4448, because of external factor, that is worst economy condition. (b) Profitability and proxy earning per share has significant correlation and influence to company value and proxy stock market value at PT Timah TBC by significance level 0,0158. But there is no significant correlation and influence at PT Tambang Bukit Asam Tbk by significance level 0.4805, because of external factor such as worse economy condition. (c) dividend policy and proxy dividend per share plus profitability and proxy earning per share simultaneously have correlation and influence to company value and proxy stock market value at PT Timah TBC by significance level 0, 0635, but there is no significant correlation and influence at PT Tambang Bukit Asam Tbk by significance level 0, 1341, because of external factor such as worse economy condition. Keyword : dividend policy, profitability and company value
Pengaruh Intensitas Pameran dan Jumlah Surveyor terhadap Volume Penjualan Studi Kasus PT. Mega Central Finance Cabang Cibinong Marpaung, Annaria Magdalena; Hasibuan, David H.M.; Aryono, Agus
Jurnal Ilmiah Ranggagading (JIR) Vol 10, No 1 (2010): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In achieving required selling target, company can raise cooperation with dealer of Yamaha, Honda, and Suzuki to bring about exhibition. PT. Mega Auto Finance is company operating in financing of Yamaha, Honda, and Suzuki motorcycle. By increasing exhibition intensity and sum of account officer, it can increase selling as high as 23 + 25 = 48 in breakdown as follows: Y= (94) + (23) (1) + 25 (1) = 94 + 23 + 25 = 142 The result of processing of double linear correlation data, it’s yielded r = 0,876, it means there is significant and positive influence between exhibition intensity and sum of account officer toward selling result. Coefficient determination (CD) = 0,7674; it means exhibition intensity and sum of account officer/surveyor have contribution toward selling result as high as 76,74%, The rest as high as 23,26% is influenced by other factor. At real hypothesis test of 0,05, it is found F-count (29,69) > F-tabel (4,96). Therefore, Ho is rejected and Ha is accepted. It can be conclude there is correlation between exhibition intensity and sum of account officer/surveyor with selling result. Keywords: Marketing management, Exhibition;
Pengaruh Budaya Perusahaan dan Komitmen Perusahaan terhadap Intensitas Peran Akuntansi Manajemen. Studi Kasus Perusahaan Manufaktur di Bogor Nurjanah, Yayuk
Jurnal Ilmiah Ranggagading (JIR) Vol 10, No 1 (2010): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Purpose of this research is to find out and to analyze (1) the influence of corporate culture to the role intensity of management accounting; (2) the influence of corporate commitment to the role intensity of management accounting; (3) the influence of corporate culture and corporate commitment simultaneously to the role intensity of management accounting. Research type is hypothetical test research. Research population is manufacture firm, and the samples are manager at manufacture firms in Bogor. Data collecting method by questionaire via post as many as 100 copies, to be send back as many as 52 copies (52%), and 45 copies (45%) can be processed. Statistical test is data quality test, classical assumption, and hypothetical test. The analysis result are (1) corporate culture has significant influence to the role intensity of management accounting; (2) corporate commitment has significant influence to the role intensity of management accounting; (3) corporate culture and corporate commitment simultaneously have significant influence to the role intensity of management accounting. Keywords: Corporate culture, Corporate Commitment, Role Intensity Of Management Accounting
Pengendalian Biaya Perawatan Peralatan GSE (Ground Support Equipment) Kaitanya dengan Efisiensi Biaya Operasional pada PT Gapura Angkasa Jakarta Supardji, Supardji; Budiyanto, Enjang Tachyan; Hidayat, Anto
Jurnal Ilmiah Ranggagading (JIR) Vol 10, No 1 (2010): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Cost control is a very important matter for a company to hold out this day. In a long period of time, profit attainment level influenced by how far a company effective and efficiently managed by, or in other words how far the company definite resources benefit aimed to productive effort. In the company management purpose, in order to carry out cost there must be a control which used by the management to measure and to service the implementation along with compare between result and it’s aim. It’s cost control in order to make the company to be able to do some operational cost efficiency. The intention of this research is to control maintenance cost in a flight service company. The evaluation done to know whether control maintenance cost was doing good enough to minimized the cost in order to reach efficiency level. The writers do research in PT. Gapura Angkasa located in Soekarno-Hatta Airport branch Cengkareng. In addition PT Gapura Angkasa is a ground handling service company. The research result shows that the control of GSE tools maintenance cost in PT. Gapura Angkasa was basically in a good managed, therefore it reached efficiency level the company expected. But to deal with the uncertainty of world of economy this day such as global financial crisis happened today, thes company should be more careful enough in operational activities. Keywords : Cost Control, Efficiency Cost

Page 1 of 1 | Total Record : 10