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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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Articles 11 Documents
Search results for , issue " Vol 12 No 2 (2012)" : 11 Documents clear
Pengaruh Penerapan Akuntansi Sektor Publik Dan Pengawasan Terhadap Kualitas Laporan Keuangan Dan Implikasinya Terhadap Akuntabilitas Kinerja Instansi Pemerintah Pamungkas, Bambang
Jurnal Ilmiah Akuntansi dan Manajemen Ranggagading Vol 12 No 2 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

This study analyzes the effect of implementation of public sector financial accounting and application of control on the quality of government financial reporting and performance accountability of government agencies, conducted by the census of 88 government agencies in the Government District and Municipal Government in Yogyakarta Special Region. Methods of data analysis using path analysis. The results showed 1) Implementation of public sector financial accounting and application of supervision affect the quality of financial statements 2) Implementation of public sector financial accounting and control over the quality of financial statement on government performance accountability
Analisa Sistem Pengendalian Penjualan Dan Pengaruhnya Terhadap Efektivitas Penjualan Hasibuan, David H.M.; Supardji, Supardji
Jurnal Ilmiah Akuntansi dan Manajemen Ranggagading Vol 12 No 2 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Selling control system is one of important things in influencing selling effectiveness in a company. Therefore, the selling system implemented in the company, both cash and credit system, is not independent from the influence of the control system applied in the company. Effective control system can provide a huge  influence to the company’s selling effectiveness. The purpose of this study is to analyze how the selling control system is applied in the company and its impact to the company’s selling effectiveness, to find out if the control system applied has been effective and has positive impact on the company’s selling effectiveness. The research was conducted by the author at Setia Tapioca Factory, located in Bogor. The results show that the selling control system implemented by Setia Tapioka Factory has been effective as seen from continuousincreasing sales over the last five years, even exceeding the target of selling volume increase from 2007 until 2011. Thereafter, the achievement of payment target of sale accounts receivable as high as 95% can be fully collected or paid well.In conjunction with the repayment period average of sale accounts receivable, 75%  has been paid less than 30 days. And there is no corruption done by the employees. The conclusion is the selling system applied in Setia Tapioca Factory has been effective, even thouh there are still some shortcomings such as no separation of duties in heading financial and accounting records (the two is headed by one person), no separation of functions between warehouse and expedition, and a salesman chief still does service in credit authorization as well. The weaknesses should be overcome by the company in order to improve the selling control system in Setia Tapioca factory
Evaluasi Atas Penerapan Pernyataan Standar Akuntansi Keuangan 101 Dalam Kaitannya Dengan Kewajaran Penyajian Laporan Keuangan pada PT. Bank Jabar Banten Syariah Sutarti, Sutarti; Budianto, Enjang Tachyan; Saesar, Adilah
Jurnal Ilmiah Akuntansi dan Manajemen Ranggagading Vol 12 No 2 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Banking industries which run their business based on sharia principles strarted formally in 1992 and growing rapidly until today. Society and all sorts of sides related to sharia banks have a high trust to sharia banks to carry out their functions and they will require qualified accounting as a responsibility. In connection with presenting and arranging of qualified and transparent financial account (financial statement) in business, Indonesia Accountants Union (IAI) has a commitment to reach it by issuing PSAK No. 101. The purpose of this study is to evaluate the application of PSAK No. 101 concerning presentation worthiness of financial account at Sharia Bank. The evaluation was conducted to find out whether financial account presentation at Sharia Bank is in accordance with applicable accounting standard, the PSAK No. 101. The study was done at Bogor Branch Office of PT Bank Jabar Banten Shariah located in Jl. Pajajaran, Bogor. Data used by the author is the financial account of PT Bank Jabar Banten Shariah 2010. The result shows that financial accounting presented at PT Bank Jabar Banten Shariah has not been fully in mutual accord with PSAK No. 101, because no agrrement in using several terminologies which are not in mutual accord with PSAK 101
Analisis Perlakuan Akuntansi Pendanaan Mudharabah Dalam Kaitannya Dengan PSAK 105 pada PT. Bank Jabar Banten Syariah Marpaung, Annaria Magdalena; Rosita, Siti Ita
Jurnal Ilmiah Akuntansi dan Manajemen Ranggagading Vol 12 No 2 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Existence of Syariah Bangking to be especially beneficial amid the unstable economic conditions after the global crisis. Where the Syariah Bangking largely able to demonstrate the existence of national economic growth. Regulators see it as BI (Bank Indonesia) continues its efforts to encourage the growth of Syariah Banking to Syariah Bangking can further contribute to the national economy. This study aimed to analyze how the accounting treatment funding at a Banking Mudharabah Syariah. Note that funding is one source Mudharabah third party funds. Analyzes were conducted to determine and assess whether in practice these deals are done related to funding in accordance with the principle of Mudharabah Syariah is PASK Syariah . DSN MUI fatwa, and policies set by BI. Authors doing research at PT. Bank Jabar Banten Syariah Bogor Branch office located at Simpang Warung Jambu No.9-10 Jl. Raya Bogor Pajajaran 21. From the results of research conducted at PT. Bank Jabar Banten Syariah Bogor Branch offerings indicates that a transaction is derived from the products offered funding mudharabah basically become a major revenue source third party funding, which if it is observed by the bank management will greatly assist the growth of Banks in the future in an effort to increase in revenue. But the main concern is how the accounting treatment in the financial statements, in order to fulfill the terms and conditions apply. In general PT. Bank Jabar Banten Syariah Bogor Branch has implemented the provisions applicable to the products run on Syariah. The analysis in this study indicate that PT. Bank  Jabar Banten Syariah  Branches Bogor have been recorded and reported financing transactions Mudharabah accordance with applicable regulations, namely PASK No.105. Therefore, encouraged to PT. Bank Jabar Banten Syariah should always follow the development of Islamic Financial Accounting Standards, DSN MUI fatwa related to financing transactions Mudharabah
Pengaruh Kepemilikan Institusional, Komisaris Independen dan Komite Audit Terhadap Integritas Informasi Laporan Keuangan Efrianti, Desi
Jurnal Ilmiah Akuntansi dan Manajemen Ranggagading Vol 12 No 2 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The objective of this study is to analyze Integration of Financial Statements Information by investigating Conservatism Score Index by use of the approach documented by Mayangsari (2003) and Penmann and Zhang (2002) . In this study, it is investigated whether Ownership Institutional Proportion, independence commisioner, and audit commitee affects to the Integration of Financial Statements Information. This results of this study us of the approach signaling theory and agency theory. Multivariate Regretion analysis is used moderating to examine Hypothesis. The results of this study takes sample from 135 companies (firm years) in the manufacturing, Industrial at the Indonesian Stock Exchange and Indonesian Capital Market Directory years of 2006, 2007, 2008, 2009, and 2010, which were published in financial report from 2006- 2010. However, the final sampling indicates that just 98 (firm years) data samples were provided. The reduction of final data samples due to there are 10 data samples was delisted from BEI, 18 uncomplete financial statements and closing books date is 31 Desember, 9 data samples did not use Rupiah currency. The method of analysis taken as a sample of this research using purposive sampling. Documented is empirical evidence Ownership Institutional Proportion, independence commisioner, and audit committee significantly related to the Integration of Financial Statements Information. The result indicated that Ownership Institutional Proportion, independence commisioner, and audit commitee is significantly affected to the Integration Information of Financial Statements Information
Pengaruh Suku Bunga SBI dan Kurs Dollar Terhadap Harga Saham Di BEI Achmad, Noor; Liana, Liana
Jurnal Ilmiah Akuntansi dan Manajemen Ranggagading Vol 12 No 2 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

SBI interest rate is yield of investment in the form of Sertifikat Bank Indonesia (SBI) which is determined by Bank Indonesia. Dollar exchange rate is relative price of Dollar against Rupiah. Certificates of Bank Indonesia as free risk investment instrument and Dollar exchange rate are consideration factors before investing in stock market in the form of shares so that stock prices will be influenced by those two variables. This study used the monthly data of SBI Interest Rates and semimonthly Dollar  Exchange Rates  and they are officially recorded in Bank Indonesia. The monthly closing price of IHSG was used as stock price data. This study used data of 2006 – 2010 and was processed by utilizing SPSS 17.0. From this study it can be concluded that SBI interest rate has strong correlation, has negative and significant influence, on stock prices. SBI interest rate has weak correlation, has negatif but not significant influence, on Dollar exchange rate. From the study of other factors that affect Dollar exchange rate, it can be found out that Dollar exchange rate is significantly affected by the balance of payments. Dollar exchange rate has moderate correlation, has negativeand significant influence, towards stock prices. SBI interest rate and Dollar exchange rate simultaneously have strong correlation, have negative and significant influence, towards stock prices
Pengaruh Stock Buyback Terhadap Kinerja Saham dan Kinerja Keuangan Studi Kasus pada PT. Jasuindo Tiga Perkasa, Tbk Marpaung, Bintang Sahala; Fadillah, Adil
Jurnal Ilmiah Akuntansi dan Manajemen Ranggagading Vol 12 No 2 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Stock buyback is repurchasing of shares from public by the company (the issuer). This corporate action is usually held if the company has surplus of retained earnings, but has little opportunity to invest, or it could be held when the company’s stock price declined. But quite a lot of companies that do stock buyback even though its stock price has not decreased. The goal is not only to increase the stock price return, but also to pursue the stability of price in the stock market and convince people that the condition of the issuer or the investor is still quite strong. Stock buyback programs are also part of the investment strategy in order to increase the value of the company. This study aims to determine the effect of stock buyback on a company’s financial performance (as measured using EPS indicator) and the company’s stock performance (as reflected in stock market prices and PER). The company researched was PT Jasuindo Tiga Perkasa, Tbk., which did buyback in the period of October 22, 2008 – January 31, 2009. The period of the sudies are 7 quarters before buyback, 2 quarters of buyback execution, and 7 quarters after after buyback. The results suggest that the company’s reason to do buyback is because stock prices are likely to be low, below the theretical price. Besides that buyback activity is funded by the company’s retained earnings because at the period before the buyback, the value of the company’s net income tends to increase. After the company’s buyback, then the company’s financial performance is likely to increase; this is evidenced by the value of one quarter of EPS subsequent to the second session buyback appears to increase up to 150%. But the increase in EPS is not matched by an increase in stock performance. This is evidenced by the stock price tends to flat during four quarters and PER value which tend to decrease. Based on the research results, the conclusion is the improved financial performance that is not offset by an increase of stock performance is caused by market expectations which tend to assume that business firms will not be positive in the future. This is due to the company provided less information to the public (society)
Pengaruh Karakteristik Individu dan Faktor Psikologis Terhadap Keputusan Pembelian Konsumen pada Produk Blackberry Sujana, Sujana; Sim, Cindy Ekaputi
Jurnal Ilmiah Akuntansi dan Manajemen Ranggagading Vol 12 No 2 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Cellular telephone as a communication tool that is easy to use and attractive is more and more widely circulated among the people. Consumers have many alternatives in determining the type of phone that will be used. In that case, comsumers’ behaviour plays an important role because purchasing decision depends on it. Consumers may respond to the effect which changes their mind in determining purchasing decision in the last minutes. Consumers’ behaviour is influenced by cultural factors, personal factors (individual characteristics), and psychological factors. Most of them are the factors which can not be controlled, but marketers must be taken into account. This research is a study about the factors influencing consumers’ purchasing decision on Blachberry products, those are individual characteristics and psychological factors. This research aims to find out the influence of individual characteristics to consumers’ purchasing decision on Blackberry products, to examine the influence of psychological factors to consumers’ purchasing decision on Blackberry products, to know the influence of individual characteristics and psychological factors to consumers’ purchasing decision on Blackberry products, and to determine the dominant factors affecting between individual characteristics and psychological factors. To answer the purpose of this study, it’s used multiple linear regression test, including simultaneous partial test and classic assumtion test. Sampling was done by using Slovin technique to as many as 100 respondents. The results show that both of the independent variables simultaneously have partial positive and significant influence onBlackberry purchasing decision. Lifestyle factors have positif, significant, and dominant effect towards purchasing decision. This can occur due to a shift in the use of Blackberry which was originally intended for business but currently shiftng toward lifestyle. Adjusted to R-square value of 0,458 or 45,8%, this figure shows that the individual characterstic variable (X1) and psichological factors (X2) contribute to the purchasing decision on Blackberry Cellular Phones. The rest affected by other factors is not examined. Based on classic assumtion test, it indicates that Ho is received, that means the residual data are normally distributed, with the result that it meet normality assumtion
Pengaruh Persepsi Terhadap Perilaku Pembelian Blackberry dan Implikasinya pada Loyalitas Konsumen Studi Kasus pada Mahasiswa Sekolah Tinggi Ilmu Ekonomi Kesatuan Mubarak, Mumuh Mulyana; Tandri, Riawati
Jurnal Ilmiah Akuntansi dan Manajemen Ranggagading Vol 12 No 2 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Perception is a good basis for consumers in finding the required product information. Perception will affect consumer buying behavior for the desired a needs product so expected the resulting product can make satisfied consumer and to be loyal. Consumer loyalty is very important for the company in maintaining the viability of companies and business success.  The main objective of this study was to determine how much influence the perception of the buying behavior of the Blackberry and its implications on consumer loyalty. The used variables in this study is the independent variable is the perception consisting of brand, price, product and advertising. While the dependent variables is purchasing behavior and consumer loyalty. The analysis method is the Smart Partial Least Square (PLS) with deployment of 100 respondents questionnaire in area Sekolah Tinggi Ilmu Ekonomi Kesatuan Bogor. The research result showed that perception influential significant to buying behavior, where the significant result with t-statistics is 5.679652 and also perceptions influential significant to consumer loyalty, the significant results with T-Statistics is 4.063912. For while buying behavior also significantly to consumer loyalty where the significant result is 0.697294
Effect Analysis Of Financing Activities Cash Flows of the Company. Case studies on the PT. Indosat, Tbk and PT. Telekomunikasi Indonesia, Tbk. Soelehan, Aan
Jurnal Ilmiah Akuntansi dan Manajemen Ranggagading Vol 12 No 2 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Financing activities is a method that companies use to get money to pay for those needs. Because of the size and potential funding activities in determining the success or failure of the company, the company must be careful in the acquisition and management of financial resources. Broadly speaking, to consider the cash flows from financing activities was added and the reduction of long-term debt and equity, and dividend payments. Debt interest payments and dividend receipts into the cash flow from operating activities. And if the company obtained financing activities run smoothly it will affect the company's cash flow.  The purpose of this study is to determine the condition of the financing activities and PT.Telekomunikasi PT.Indosat Tbk Indonesia Tbk: To determine the condition of cash flow in and PT.Telekomunikasi PT.Indosat Tbk Indonesia Tbk: To determine the effect of financing activities on cash flow at PT. Indosat Tbk and PT.Telekomunikasi Indonesia Tbk. The results of the analysis of the funding activity was measured by using the Price Earning Ratio (PER) at PT. Indosat, Tbk has an average value of 27.4616, while the Price Earning Ratio (PER) at PT. Telekomunikasi Indonesia Tbk has an average value which is much better for 14.9339. Debt Ratio at PT. Indosat, Tbk has an average value of 0.6330, while the Debt Ratio at PT. Telekomunikasi Indonesia Tbk has an average value that is not better at 0.4736. Debt to Equity Ratio (DER) at PT. Indosat, Tbk has an average value of 1.1451, while the Debt to Equity Ratio (DER) at PT. Telekomunikasi Indonesia Tbk has an average value that is not better at 0.5274. The analysis of cash flow at PT. Indosat, Tbk produces an average value of cash flows amounting to Rp. -418 675 166 667 in the span of years 2006-2011. Meanwhile, for the cash flow at PT. Telekomunikasi Indonesia, Tbk nilar average yield better cash flow amounting to Rp. 678 112 833 333 in the range of 2006-2011 when compared with PT. Indosat, Tbk. The existence and effect relationships are illustrated in financing activities through the Price Earning Ratio, Debt Ratio, Debt To Equity Ratio and cash flow of PT. Indosat, Tbk can be proven by statistical analysis with each of the correlation value of 10.1%, 6.2%, 21.5%, which means it has a weak and has a significance level respectively by 84.9%, 90 , 7%, and 68.2% greater than the critical value (confidence level) of 10% which means not significant. At PT. Telekomunikasi Indonesia, Tbk, which suggests that the relationship and the effect of financing activities which are described by Price Earning Ratio, Debt Ratio, and Debt To Equity Ratio of the company's cash flow with each correlation value 73.2%, 12.7%, and 11 % which means only the Price Earning Ratio which has a strong relationship and the rest have a weak link, and each has a significance level of 9.8%, 81%, 83.5%, only the Price Earning Ratio is less than critical value (confidence level) of 10% which means a significant, and the remainder is greater than the critical value (confidence level) of 10% which means not significant. Evaluation results of this study suggest that in order for PT. Indosat, Tbk and PT. Telekomunikasi Indonesia, Tbk may increase the funding available for other activities can be run properly, so the cash flow the company will be better

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