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Farhan Gunawan
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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
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Search results for , issue " Vol 11, No 2 (2011): Jurnal Ilmiah Ranggagading" : 10 Documents clear
Pengaruh Profesionalisme Auditor Dan Etika Profesi Auditor Terhadap Pertimbangan Tingkat Materialitas Iriyadi, Iriyadi; Supriadi, Yoyon; Vannywati, Vannywati
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 2 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Professionalism became the main requirement for the person who worked as an auditor and a member of the Accountant Public Officer. Professional image of someone in the profession as an auditor on the basis of proficiency in planning, implementation and evaluation of the results of the examination procedure and sufficient confidence of knowledge and their responsibilities. Auditors who have high professional views will contribute to a credible by decision makers. Professional ethics is a set of principles or moral values that bind the community or someone who has been determined by a group or organization associated with the fro professional relationship. In performing its duties and obligations as an auditor must comply with the code of ethics that have been made by the Indonesian Institute of Accountants. Ethical principle of responsibility, public interest, integrity, objectivity, competence and professional prudence, confidentiality, professional behavior, and technical standards in the decision making process. Auditors regarding materiality considerations are considerations and influenced by perceptions of professional auditors to the needs of people who have adequate knowledge and that will put confidence in the financial statements. This study aims to determine the relationship of professionalism and professional ethics of auditors consideration of the level of materiality for financial reporting purposes auditorium. Data used in this study was obtained from questionnaires, completed by the respondents. Respondents in this study is an accountant who worked in public accounting firms in the Jakarta area. Statistical methods used to test the hypothesis is multiple regression. The results of this study indicate that the professionalism of auditors have the effect of 50.7% against the level of materiality considerations. Professional ethics for auditors to have 75% influence on the level of materiality considerations. And professionalism of auditors with the auditors professional ethics at the same time has the effect of 77.3% against the level of materiality considerations.
Evaluasi Aplikasi Sistem Informasi Manajemen Akuntansi Barang Milik Negara (Simak Bmn) Kaitannya Dalam Pencatatan Nilai Aset Tetap Pemerintah Studi Kasus pada Pusat Penelitian dan Pengembangan Tanaman Pangan Bogor Pamungkas, Bambang; Fatchudin, Fatchudin; Kusumahdinata, Agung
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 2 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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One concrete effort by government to achieve transparency and accountability in managing the state budget (APBN/APBD) is delivery of government financial reporting that meets the principles of timely and prepared to follow governmental accounting standard which have been generally accepted. It is stipulated in law No 17 of 2003 on state finance, which requires the form and content of execution accountability reports APBN/APBD are prepared and presented according to government accounting standard. And explanation of Law No 1 year 2004 regarding state treasury stating that information presented in governmental financial reports can fulfill the principle of timely need to be held in Accounting System Central Government (SAPP), which consists of the central Accounting System (SiAP) and the Agency Accounting System (SAI). SAI consists of Financial Accounting System (GAAP) and the Accounting System State Property Goods (SABMN). Accounting Management Information System, hereinafter abbreviated to SIMAK is a financial application based on the financial accounting system (SAK). Meanwhile, SIMAK Application of State Property Goods (BMN) based on the Accounting System of State Property Goods (SABMN) held with the aim to produce the required information as a tool of accountability for the implementation of APBN and Management/control BMN used by a user of accounting unit goods. The aim study is to find out how the application procedure SIMAK BMN whether has helped the acceleration of accountability and transparency in the management of government fixed asset, and what are the outputs and the barriers that occur when implementing these procedures. For it is necessary for evaluation application system management accounting of state property goods (SIMAK BMN) related in listing of government fixed asset value starts at the smallest entity that began in the work unit level accounting unit power user stuff (UAKPB). Therefore, the research conducted on unit of work done on research and development center of food crops (Puslitbangtan) Bogor, which is a UAKPB unit under the ministry of agriculture. Evaluation results show that the application can be helpful for transparency and accountability in the management of government assets if managed properly. its just that there are some constraints on the arrangement of BMN particularly frequent transfer of chattels which are not reported to the person in charge of the room. Consequently BMN records are inaccurate.
Pengujian Pecking Order Pada Perusahaan Perkebunan Di Indonesia Munawar, Aang; Sanim, Bunasor; Manurung, Adler Hayman; Achsani, Noer Azam
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 2 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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This research examines capital structures or financial policy in Indonesia plantation firms with pecking order theory. Plantation firm was classified on status (listed and unlisted) and product (palm oil and non palm oil). Panel data methodology is used to test the empirical hypotheses over a sample of 22 Indonesia plantation firms during seven years period 2002 – 2008. The result of this research shows there is a significant cash deficit and product variables positively influence to increase long term debt. This evidence shows that pecking order theory used on financial policy and palm oil firms have cash deficit and long term debt more than non palm oil firms. In accordance to T test, there is a significant difference cash deficit and long term debt on firm status but long term debt only a significant difference on product firm.
Evaluasi Atas Sistem Penggajian Dalam Kaitannya Dengan Pengendalian Intern Pada PT Dae Kwang Hastoni, Hastoni; Suryadinata, Erick Desma
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 2 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Payroll system is a series of procedures relating to the management of employee data from the recording, until the payment of salary calculation. In managing these data need to be controlled from the possibility of error would tar calculation, classification, and distribution of payroll costs so that adequate control is necessary for the purpose of internal control over salary is reached. The purpose of this study was to evaluate the payroll system in leather processing companies which register, calculation and payment of salaries. The evaluation conducted to determine whether the payroll system has been implemented at the company and is expected to run in accordance with the procedures set out the management in controlling costs of salaries, and associated with internal pengendalan component of salary. This research was conducted by the author in PT. Dae Kwang, located in the Village Leuwinutug, Citeureup Subdistrict, Bogor Regency. PT. Dae Kwang is the leather processing industry company, which processed raw skins (wet blue) into semi-finished leather. In preparing this paper, the method used by writer is method deskiptif, and data collection done by: library research to obtain secondary data, and field research to obtain primary data from the company. The result showed that the PT. Dae Kwang, payroll system has been implemented fairly well. It is shown by the existence of procedures, documents and records in the payroll system which can be used to help companies find employees who commit fraud and anticipate the risks that may occur. The reports generated by the payroll system, particularly regarding the calculation of attendance and salary costs, which are used by companies as a basis for calculating salary payments, besides that the payroll system accuracy in record keeping, calculation and payment of salaries used as the basis of internal control over salary The evaluation results in this study show that there are some things of concern, among others: 1) the absence of a written job description, so that each employee work hard to define, especially when those employees do not enter or leave the company. In addition it will also cause a lack of clarity of the responsibilities of each, so it can overlap the work, 2) human resources are placed on the record in this case the finance and accounting into one section, 3) the absence of internal audit within the company to supervise and examine the course of its business, so that fraud or problems that may occur can not be solved quickly. Given these shortcomings, the risk of embezzlement and payroll data manipulation can occur. The addition of employees in the finance and internal oversight in the organizational structure as well as honesty, loyalty and responsibility of employees to be a determinant of the success of the companys internal control over salaries.
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
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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.
Pengaruh Promosi Melalui Media Brosur Terhadap Citra Merek (Studi Kasus pada PT Bogor Raya Development) (Studi Kasus pada PT Bogor Raya Development) Sukartaatmadja, Iswandi; Suryanadi, Andri
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 2 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Promotion activity is important thing to communicate a products or services present to consument, and usually was a first step for company to show their products to people in wide ways, so products which has been produce can be well known and to compete with another competitor, this matter very realized by PT. Bogor Raya Development as property company. Therefore an important function of promotion, then PT. Bogor Raya Development have been initiative to make a media as be a part of it. There is a brochure which is has been choosen by PT. Bogor Raya Development as become one of promotion media, its because can be so simple and efficient to representative company products. This research attemted to know how far promotion influence pass by brochure media towards PT. Bogor Raya Development brand image, beside that to know how brand image of PT. Bogor Raya Development and also to know how tight between promotion by brochure towards PT. Bogor Raya Development brand image, this research was done in PT. Bogor Raya development which is located in Perumahan Danau Bogor Raya 16143. The result of this research shows that PT. Bogor Raya Development already done promotion activity by brochure, and result of analytical regression had a result for Y = 22.23 + 0.512(x) with brochure factor x = 1, is 22.742 and if brochure factor was increased by 100 times, constantly the value of Y = 73.43, from the analytical regression Ho has been refused and Ha has accepted because t observe (6.124) > t observe ½ (1.661). The result of analytical correlation shows there is had a strong relation and positif between brochure and brand image, where value from analytical correlation was 0.512, after significance test has done result of t observe (6.124) > t table (1.661), this thing has been approved Ho which is made a statement there is no relation between brochure and brand image has been refused, and Ha which is made a statement there is a relation between brochure and brand image has been accepted. Beside that determinate coefisient to measure brochure contribute towards brand image have a result that brochure had only 27.7 % contribution and rest 72.3% contribution was influence by another factor
Peranan Sistem Pengendalian Intern Modal Kerja Terhadap Efisiensi Dan Efektifitas Perusahaan Studi Kasus pada Perusahaan Perseorangan MITRA ANDA Muanas, Muanas; Tedyanto, Agustono
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 2 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Amid tight competition within the current global crisis, requiring the company to expand its field of business in order to maintain the companys survival. How to maintain the business is to make decisions based on objective inputs, hence the need for an accounting information system. One of the systems that affect the company is successful in the cash management system, namely the cycle and the cash receipts and disbursements for the necessary control and supervision. This is what lies behind this final, because the company requires an evaluation to identify and to realize a good control system over cash receipts and payments systems in the company. This final project aims to: (1) To determine the condition of working capital in the company and role in the cycle of working capital expenditures and cash receipts in the Company Individual Your Partner. (2) To determine the role of the internal control system of working capital in the Company Individual Your Partner. Data collection techniques in the writing of this final interview, observation, and documentation. In preparing this paper, the authors choose Individual Company Your Partner as a research object which is located at highway Km.17 Parung Bogor. To obtain data about the process of cash receipts and disbursements, implementation of internal audit and the role of the company, the research uses a Research Library is reading books related to issues discussed and research methods that the authors come to the Field Research Company Individual Your Partner Direct to obtain the necessary data. Based on research results obtained from the authors note that internal control of the Company Individual Your Partner is a function of the independent assessments to test and evaluate the organization activities, with the aim of providing advice and recommendations to management about the efficiency and effectiveness of operations implemented. This is supported by the organizational structure of companies that have separate departments that direct organizations led by the chief executive. Based on the analysis results can be recommended to the Company Individual Your Partners, namely: (1) With the increasingly rapid growth of the company, it needs to be supported by the infrastructure is better if need be added, in order to increase sales volume capacity to provide the best services to customers of the company a way to add new vehicles to the faster delivery and to meet all requests from customers, (2) To retain existing customers and prospective customers in an effort to find new, there should be a policy of targeted marketing strategies and efficiency and seek supervision of eg with the policy to intensify the campaign either through sales promotion with banners or company, (3) To improve the marketability and collectibility, private companies need to do your Partner to the state of the market share analyzing the current economic conditions. In addition, it is also necessary to improve the customer satisfactory service. Like warm-hearted, courteous, always gives a good impression by smiling and saying hello.
Analisis Motivasi Konsumen Terhadap Keputusan Pembelian Studi Kasus Penggunaan Tisu Tessa pada PT Graha Kerindo Utama Cabang Bogor Zuhdi, Saefudin; Mardinah, Mardinah
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 2 (2011): Jurnal Ilmiah Ranggagading
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Purchasing reduplication very need in a product sale especially so that consumer always permanent use our product, oftentimes company to ignore to the effect that this, it is better company also always evaluate all changes in consumer behaviour so that permanent motivate towards tissue use tessa, rivalry that in producers industrial this time very tight is making producers in concurrence to compete are developping superiorities compete it. tissue tessa has superiority in paper quality and use benefit that follow trend present day. This watchfulness are detects consumer motivation that given towards tissue tessa, consumer confidence in use tissue tessa, consumer evaluation after use tissue tessa, and between confidence and consumer evaluation towards purchasing decision in tissue use tessa that produced by PT. Graha Kerindo principal branch Bogor. This watchfulness method uses attitude model method fishbein. model used to measures confidence and consumer evaluation formed in consumer self so that can motivate to decide a purchasing. Watchfulness result shows that consumer motivation towards tissue tessa very good. use benefit and not torn easy is superiority compete than brand tissue other chalenge, this watchfulness prove that tissue consumer has given good evaluation in tissue tessa most of benefit side and paper quality that make tissue tessa not torn easy. Evaluation result in this watchfulness shows that besides consumer feels satisfaction in tissue use tessa, also very wish for safe taste towards product doesnt contain whitener. with superiority existence competes tissue tessa, make a big opportunity in development and tissue sale tessa in the future.
Evaluasi Atas Pengakuan Pendapatan Pada Perusahaan Jasa Konstruksi Kaitannya Terhadap Laporan Laba Rugi Perusahaan Hasibuan, David HM; Marpaung, Annaria Magdalena; Gunawan, Yosep
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 2 (2011): Jurnal Ilmiah Ranggagading
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The research’s goal is to evaluate income acknowledgement at construction service company that make work contract on construction with work giver. The evaluation is intended to find out the correlation of income acknowledgement conducted by PT. Nusa Sukses Jaya, towards the company’s profit and loss accounting. The result of the research shows that PT. Nusa Sukses Jaya has not carried out income acknowledgement and responsibility yet well enough. By using percentage method, responsibility accomplishment has not been calculated yet in a reliable manner with the result that gross profit can’t be found out at the accomplishment phase. From the evaluation result done by the author at PT. Nusa Sukses Jaya, it can be concluded that income of construction service company is in the form of project income. That income was acknowledged by the company by utilizing finished contract method and accomplishment percentage method. So was responsibility accomplishment. Accounting policy determined for profit and has accounting by PT. Nusa Sekses Jaya has not been in mutual accord yet with PSAK No.1 concerning Finance Accounting Statement. No cash flow accounting and equity change on the annual finance accounting of PT. Nusa Sukses Jaya, particularly in the year 2008.
Analisis Sensitivitas Sebagai Faktor Penting Dalam Suatu Pengambilan Keputusan Investasi Hidayat, Lukman; Puspitasari, Ratih; Tantina, Tantina
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 2 (2011): Jurnal Ilmiah Ranggagading
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The objective of this research is to find out the feasibility of electric capacity changes expansion project from 400 MW to 520 MW at PT. Krakatau Daya Listrik, at the same time to bring about sensitiveness on four main elements at this project, that is selling, producing cost, variable cost, and investment. It’s expected from the sensitiveness analysis, the Management can revaluate cash flow estimation of the project arranged to find out how far the sensitiveness degree of cash flow to various changes of independent variable respectively will be. If a certain variable mentioned above? The research’s result shows that expansion project at PT. Krakatau Daya Listrik can be said feasible to be carried out. The consideration to decision of project feasibility can be looked at the feasibility criterion yielded, that is Net Present Value yields US$.41.397.551,- Internal Rate of Return is 6,82%, higher than PT. KDL’s rate as high as 3,05%. Payback period is 7,8 years, shorter than credit term plan of the company, that is 10 years. The evaluation’s result shows that the most sensitive in expansion project is selling element. It has been proven by the author by performing sensitiveness analysis graph of changes on four elements above. The steepest element change is the most sensitive element. Because of selling is the most sensitive element, it’s the duty of PT. KDL Management to supervise either the realization of the project or its selling price if CCPP 120 MW project will be put in operation. This one must be taken notice because just by selling decreas of 5% the project won’t have feasibility to be carried out.

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