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Farhan Gunawan
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farhan@stiekesatuan.ac.id
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Kota bogor,
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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 10 Documents
Search results for , issue " Vol 12, No 1 (2012): Jurnal Ilmiah Ranggagading" : 10 Documents clear
Pengaruh Penerapan Akuntansi Publik Dan Kualitas Peraturan Perundangan Terhadap Kualitas Laporan Keuangan Dan Akuntabilitas Kinerja Instansi Pemerintah Pamungkas, Bambang
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 1 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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This research analyzes the effect of the implementation of public accounting, the quality of legislation on the quality of financial reports and their implications for government performance accountability system level local governments of Yogyakarta provinces privileges . Methods of data analysis using path analysis. The results showed that: 1) Implementation of public sector financial accounting and quality regulations affect the quality of government financial statements either partially or simultaneously. 2) Implementation of public sector financial accounting, quality regulations and the quality of financial reports of government influence on government performance accountability either partially or simultaneously.
Evaluasi Pengendalian Intern Persediaan Pipa Distribusi Dan Accessories Dalam Mengamankan Asset Perusahaan Pada PDAM Tirta Pakuan Hasibuan, David; Setiawan, Hendra
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 1 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Internal Control System is an organization structure including all coordinated ways and actions to safeguard company’s assets, to maintain the accuracy of accounting data and other data, in order to ensure the reliability of reports, efficiency and affectiveness are able to increase, and loyalty to the management’s policy can be secured.By conducting Internal Control System, it can be managed all company’s assets and supplies properly with the relult that the real condition is appropriate with the accounting. The purpose of this study is to evaluate whether internal control system to secure company’s assets and supplies has been carried out properly and in accordance with the generally accepted in Indonesia in accordance with procedures issued by the company. The study was conducted at PDAM Tirta Pakuan Bogor. PDAM is a company operating in processing of drinking water, the biggest producer in Bogor. The result of this study shows that PDAM Tirta Pakuan Bogor has done internal control well to secure the company’s assets.The control is quite justifiable to serve as the basis for decision making as presented in the balance sheet. And it’s done because each of stock supplies has its respective function and the existing inventories are used to meet cutomers’ needs, so that the existing stock will be sufficient and there is no over stock. The result of the evaluation in this study shows that supplies in warehouse is in accordance with the needs and storage is carried out by separating types, quality, and size, so that if it must be inventories checking anytime, it can be carried out easily. Thereby, the existing supplies can be maintained properely and protected from any loss.
Analisis Kepatuhan Pengusaha Kena Pajak Dalam Menyampaikan SPT Masa PPN Tahun 2010 Marpaung, Annaria Magdalena; Budianto, Enjang Tachyan
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 1 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Tax is one of the largest sources of funding for a state. Tax emerges as an effort to cover all state expenditures and to finance a country’s development. Value added tax (VAT) is tax imposed on the delivery or import of taxable goods and services conducted by the taxable company and it can be imposed many times whenever the value added abides and it can be credited. The purpose of this study is to determine how to calculate the value added tax at PT Pilar Multi Sentosa as well as to determine the adherence stage of PT Pilar Multi Sentosa (the taxable company) in conveying SPT ofvalue added tax period after the change of VAT Law 2010. The result of this study shows that PT Pilar Multi Sentosa as one of taxable companies adheres in conveying SPT of value added tax period 2010 because it has paid and reported the tax on time. PT Pilar Multi Sentosa was established in 1999 and located in Baranang Siang Indah, Jalan telaga Warga I, Blok B 1 No. 17, RT/RW 04/05, Katulampa, East Bogor subdistrict. The company engages in the field of buildings developinng or popularly called cantractor. Its Taxpayer Identification Number (TIN) – Nomor Pokok Wajib Pajak (NPWP) – is 02.740.584.4.404.000.
Analisis Sumber Dan Penggunaan Modal Kerja Terhadap Modal Kerja Muktiadji, Nusa; Lia, Lia
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 1 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The sources and uses of fund is a report presented by company to determine changes in financial position for each period. Company manager has resposibility of where the fund isobtained and how it is used. Each company is involved in various investment activities and expenditures. When carrying out those activities, the company produces fund. The fund is defined as cash and cash equivalents and it can also be interpreted as working capital. Working capital is defined as total current assets (gross working capital) or the difference or balance between current assets and debts (net working capital). The purpose of this study is to analyze the sources and uses of fund and to analyze the stage of corporate liquidity. The analysis conducted to determine whether the activity of sources and uses of working capital and liquidity increase or decrease in each period. The result shows that PT Indosat, Tbk. and PT XL Axiata, Tbk. use aggresive strategy to manage their working capital. It is evidenced by the existence of negative working capital each year and it has fluctuating liquidity. However when the two companies are compared, PT Indosat, Tbk. is better than PT XL Axiata, Tbk., especially in the stage of liquidity. The result of the evaluation shows that the working capital reduction of PT Indosat, Tbk. and PT XL Axiata, Tbk. produces negative number. It can be looked at the calculation of sources and uses as well as the liquidity stage of PT Indosat, Tbk. and PTXL Axiata, Tbk. Based on the result of this evaluation, the author suggest PT Indosat, Tbk. and PT XL Axiata, Tbk. reduce their curret debts, so that working capital generated can be increased. Specifically for PT XL Axiata, Tbk., it’s suggested to make existing cash of the company is not small any more.
Analisis Pertumbuhan Laba Terhadap Nilai Perusahaan Studi Kasus Pada PT INDOFOOD SUKSES MAKMUR, Tbk dan PT MAYORA INDAH, Tbk Sutarti, Sutarti; Sutisna, Bambang
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 1 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The objective of financial management is to maximize shareholders’ welth by increasing firm value, that is intrinsic and market value of the company. The objective can be achieved by increasing profit. The increase of profit every year means the company has profit growth. By profit growth, the company’s intrinsic and market value will have increase as well. Intrinsic value is fair value of stock based on the company’s financial performance, while stock market value is stock market prevailing in the market. The purpose of this study is to determine the effect of profit growth, as measured by net profit growth per year towards its intrinsic value as measured by earning multiplier and market value as measured by stock market price. This research was conducted from 2006 until 2010, by taking sample of two companies, namely PT Indofood Sukses Malmur, Tbk. and PT Mayora Indah, Tbk. Based on the analysis, the profit growth at PT Indofood Sukses Makmur, Tbk. could increase impact on intrinsic value and market value of the company. It was shown in the year 2009 – 2010. But in the year 2006 –2007, 2007 – 2008, and 2008 –2009 the change of profit growth was not be able to increase intrinsic and market value of the company. The profit growth at PT Mayora Indah, Tbk. could increase intrinsic and market value of the company. It was shown in the year 2006 – 2007. In the year 2008 – 2009 the profitgrowth was withheld and return on equity increased, resulting impact on intrinsic and market value of the company. It was shown in the year 2009 – 2010 as well. But inthe year 2007 – 2008 the profit growth was notable to increase intrinsic and market value of the company. The result is the profit growth at PT Mayora Indah, Tbk. has impact on intrinsic and market value better than the profit growth at PT Indofood Sukses Makmur, Tbk. has it.
Analisis Pengaruh Perputaran Piutang Terhadap Likuiditas Perusahaan Studi Kasus Pada PT. GOODYEAR Indonesia Tbk. dan PT. Gajah Tunggal Tbk. Surya, Tarida Marlin; Nugraha, Achmad Fajar
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 1 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The purpose of this study was to determine the effect of receivables turnover on the companys liquidity. Level of liquidity is measured using the current ratio, quick ratio and cash ratio. Data collection techniques used were secondary data obtained in the corner of the Indonesia Stock Exchange in the form of financial statements of companies engaged in the automotive sector from 2005-2009. The method used is descriptive method that aims to explain in a systematic and accurate way the facts and characteristics of the population or certain things that will be studied.The study uses analysis of turnover (ARTO) and liquidity ratios, while the object of research is PT. Goodyear Indonesia Tbk. and PT. Gajah Tunggal Tbk. From these results, PT. Goodyear Indonesia Tbk. during 2005 to 2009 always changed the level of turnover and liquidity level. The highest turnover rate was in 2009 that equals to 12.28 times, while the lowest turnover rate was in 2005 that equals to 7.93 times. The highest level of liquidity ini 2006 of 222.69% while the lowest level of liquidity in the year 2009 amounted to 90.48%. PT. Gajah Tunggal Tbk. changed every year. Receivables turnover rate was highest in 2009 amounting to 11.33 time while the lowest turnover rate in 2005 was 7:56 times. The highest level of liquidity was in the year 2009 amounting to 253.18% while the lowest level of liquidity in 2008 was 147%.
Perilaku Pembelian Produk Pakaian Bermerek Yang Dilakukan Staf Pengajar STIE Kesatuan Bogor Puspitasari, Ratih; Mubarak, Mumuh Mulyana
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 1 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Lifestyle and brand are the same with upper-middle class. There is parallelism between the famous brandand the personality. STIE Kesatuan lecturers can be the example in discussing lifestyle and brand.The purposes of this study are to find out the stage of brand preverance on clothes product, to alalyze the dominant factors that influence purchasing behaviour, and to analyze the behaviour after purchasing. This study is limited on purchasing behaviour by the lecturers and the factors which influence, the trend to choose upper-middle class brand products, and the action or behaviour after purchasing. The authors make a ranking on respondents based on data they collected, afterwards conclude brand preference stage.The ranking is arranged by percentage. The analysis is done by Image Analysis Method. The results of this study are (1) the brand preference of STIE Kesatuan lecturers is still in middle stage, (2) the dominant factor influencing customers’ purchase is product quality, (3) the dominant post-puchasing action is always choosing the upper-middle class brand products that give satisfaction, (4) the majority of respondents stated “it’s up to” when their friends or their families are going to buy clothes.
Pengaruh Private Brand Strategy Terhadap Brand Equity Dan Implikasinya Pada Shopping Preference Konsumen Giant Supermarket Sindangbarang Bogor Mubarak, Mumuh Mulyana
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 1 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The objective of this study is to know and to analyze the influence of private label to brand equity, the influence of brand equity to consumers’ shopping preference, and the influence of private label to consumers’ shopping preference. The respondents are the consumers of GIANT Supermarket Loji Sindangbarang Bogor. Data was collected mostly in survcey by providing questionaire and documentation study. Data processing was done by using SMARTPLS software. The result of this study shows that there is significant influence of private label to brand equity of GIANT Supermarket Loji Sindangbarang Bogor; there is significant influence of brand equity to consumers’ shopping preference; and there is significant influence of private label to consumers’ shopping preference.
Strategi Pengembangan Pemasaran UKM Pengrajin Sepatu Sandal Sulistiono, Sulistiono; Mubarak, Mumuh Mulyana
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 1 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Small and medium Enterprisis (SMEs) have significant role in national economic development. The problems of this research are (1) marketing strategies which has been impemented by sandal shoes craftman in Ciomas Bogor, (2) strengths, weaknesses, opportunities, and threats faced by sandal shoes craftman in Ciomas Bogor, (3) what’s the next marketing strategy which is be able to make sandal shoes selling increases. The results of this research are (1) The internal factors: strength quadrant embraces qualified product, competitive price, and unique sandal shoes; weaknesses quadrant encompasses unmanaged financial management, uneffective raw inventary management, supervision of production process and its quality is not good enough, the place to work is not comfortable enough, minimum technology, and the production cost calculation isn’t accurate; (2) The external factors: opportunity quadrant embraces the availability of human resources, public knows the products, the location is near to the supplier, conducting centralized marketing system, the sales can be run in marketable place with a lot of relationships. The development strategies which can be done are increasing sandal shoes models, optimizing marketing channels or networks, expanding marketing relationship networks, using website or email as means of promotin and marketing (developing E-Commerce), allocating funds for production technology, cooperating with the others to provide raw materials and working capital, and working together to build collective power that’s able to eliminate the weaknesses.
Analisis Pengaruh Aliran Kas Bebas Positif Dan Negatif, Dividen Dan Leverage Terhadap Nilai Pemegang Saham Studi Kasus: Perusahaan Non Keuangan Yang Terdaftar di Bursa Efek Indonesia Periode 2003 – 2010 Sasongko, Hendro; Achsani, Noer Azam; Sembel, Roy; Kusumastanto, Tridoyo
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 1 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Free cash flow is viewed as performance parameter that’s more promising because it’s more transparent in presenting operational activity, investment, and company’s funding. Besides those advantages, there are two questions: (1) is the free cash flow able to become determinant against stockholders’ value and (2) are there other factors which affect it? This study took sample from 184 non-finance companies registered at Indonesia Stock Exchange period 2003 – 2010, using double regression analysis method. The result of this study shows that negative free cash flow, dividend, and leverage has significant influence against stockholders’ value.

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