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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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Articles 10 Documents
Search results for , issue " Vol 6, No 1 (2006): Jurnal Ilmiah Ranggagading" : 10 Documents clear
Evaluasi Pengendalian Intern Penjualan Kredit dalam Meningkatkan Kolektibilitas Piutang pada PT Austindo Nusantara Jaya Finance Djanegara, H. Moermahadi Soerja; Ivonie, Livia
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 1 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

The collectibility of credit is influenced by the internal control of credit selling. If the internal control of credit selling has been believable and plain, then in managing its credit, the firm will be made easier because there is no negative impact from dibitors with stuck claim. When credit can be recovered in due time without any obstacle, then the collectibility degree will be high. On the contrary, when the firm does not have believable and plain internal control, it will produce negative impact on credit management because of stuck claim with the result that the collectibility degree will decrease. Keywords: Internal Control; Credit Selling; The collectibility of credit.
Evaluasi Akuntansi Pertanggungjawaban sebagai Alat Bantu Manajemen dalam Pengendalian Biaya : Studi Kasus pada PT. Cahaya Buana Intitama Pamungkas, Bambang; Afrianti, Vera
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 1 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

This research was conducted to find out the implementation of responsibility accounting in controlling cost. It tried to measure and evaluate the plan and activity of management at the firm by determining income and cost for department or division that must be responsible. The report of responsibility every month and then yearly report. Cahaya Buana Intitama, Inc. has determined standard cost from the budget to make easier in evaluating cost centre efficiency, besides to analyze deviation in term of the real cost is smaller than standard cost. Therefore, the deviation is advantageous and it mean that cost centre is able to work efficiently, and so it reverse. Keywords: Responsibility Accounting; Cost Control
Standar Akuntansi Pemerintah Daerah dalam Rangka Transparansi Pelaporan Aktiva Tetap Pemerintah Daerah Iriyadi, Iriyadi; Budiman, R. Aris
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 1 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

The accounting standard of Regional Government forms accounting implementation standard to describe finance reporting as general goal in the frame of increasing sthe state of proportion of finance reporting either toward budget, inter-periodes, or inter-entities embracing acknowledgement, measurement, and disclosure of specific transactions from events in regional government’s finance accounting determined by Government Accounting Standard Commitee and in effect to the performance of regional government’s finance management. The finance Management of Bogor Regional Government manages bookkeeping on permanent assets of accounting departement. Bookkeeping starts from quating transactions in daily journal that will be made posting in the ledgerr, then it will be enclosed to finance accounting and fixed assets report of the Regional Government of Bogor Municipality. Keywords: Regional Government’s Accounting Standard; Regional Government’s Fixed Assets
Evaluasi Perhitungan Harga Pokok Air Minum dalam Menentukan Tarif Air Minum : Studi Kasus pada PDAM Tirta Pakuan Kota Bogor Setiawan, H. Hendra; Wihandranti, Ade Wisni
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 1 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

This research was done to find out the cost pricing of drinking water selling, the determination of drinking water rate and the correlation of the two. It’s utilized case study method with hypothetical testing techniques as descriptive-comparative. The result indicates that the cost price calculation of drinking water selling has significant correlation to determining drinking water rate. The cost price of drinking water selling based on cost components was determined by using accounting cost average, financial average, and cost level (low cost, moderate cost and high cost level) as principle to determining drinking water rate structure based on customer group and water consumption block. Keywords: Cost Pricing
Penerapan Sistem Pengendalian Intern dalam Meminimalkan Kredit Macet : Studi Kasus pada PT Sinar Sosro Kp Sawangan Hastoni, Hastoni; Nugraha, Andi
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 1 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

This research was carried out to get estimation of how far the quality of credit selling system and procedure, the internal control system of credit selling, credit management, and how far the internal control of credit selling has influence toward credit quality raising and minimize stuck claim. The outcome of this research indicates that generally the implementation of credit selling system and procedure has gone smoothly. This matter can be observed from the existence of duty and authority at each departement in line with job description, the internal control practice of credit selling focused at the organization, procedure, and recording, as well as from healty practices. It can be detected on gradually and incessantly process from credit submission up to the submission approved. Keywords: Internal Control; Credit.
Analisis Kinerja Keuangan Emiten Sebelum dan Sesudah Masuk Bursa : Studi Kasus Pada PT X Purba, Jan Horas Veriyadi
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 1 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

This research was conducted on financial performance analysis of PT X. The amalysis was done toward emiten of the firms that carried out public offering in 2001. The scope of research include growth trend profitability, liquidity position, solvability, activity, and performance in stock exchange. The techniques to analyze data were ratio analysis technique (growth ratio, profitability ratio, liquidity ratio, solvability ratio, activity ratio and market value ratio), common size vertical analysis and trend analysis. The outcome of the research indicates that PT X does not experience escalation in its financial performance. This matter is influenced by three factors, namely (1) venture loss and net loss, (2) debt increase of PT X and (3) per stock bet loss. Keywords: Financial Performance Analysis.
Teknik Analisis Forward Contract Hedging dengan Money Market Hedging dalam Meminimalisasi Tingkat Risiko Kerugian : Studi Kasus pada PT. Elang Perdana Tyre Industry Sujana, Sujana; Zuhdi, Saefudin; Purwitayani, Purwitayani
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 1 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Hedging is enterprise or entrepreneur’s step to minimize loss as result of exchange rate fluctuation. There are two implemented hedging techniques, namely Forward Contract Hedging Technique and Money Market Hedging Technique. The goal of this research is to find out how far the utilizing of the two hedging techniques will be able to minimize loss degree as result of exchange rate fluctuation compared with using non-hedging techniques (open position), thereafter comparing which of the two hedging techniques has lower cost. Analysis outcome indicates that the enterprise that does not make use of hedging techniques (open position) to ward foreign currency produces loss risk of exchange rate fluctuation for the enterprise. Keywords : Hedging; Forward Contract Hedging; Money Market Hedging
Pengaruh Aktiva dan Kualitas Agen terhadap Kemampulabaan, Pertumbuhan Laba, dan Nilai Perusahaan : Studi Kasus pada ISAT dan GGRM Achmad, Noor
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 1 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Some key issues in business are Total Assets (TA), Quality of Agent (AQ), Profitability (P), and Sustainable Growth (G). Those variables are interrelated to each other in creating the firm’s value. Setting up those variables in such proportional level and keeping them stable to achieve maximum firm’s value is a crucial duty of the Agent. In real world this duty is not so easy, since there are a lot of other variables which coming from internally and the outside of the firm. The fact that it should be such cooperation between them. The outcomes of the study to ISAT and GGRM in the period 1995-2004 are that, in this case, TA and AQ are not always has significant correlation. TA Agent and the Owner in determining certain crucial decisions (for example, dividend policy decision) that strive to keep maintaining the investor’s trust to the company. This way could lead the firm’s stock price to be stable or gradually increase from time to time has no significant influence to P and G. Even TA has insignificant influence to V. Meanwhile AQ has significant influence in creating P. Simultaneously TA and AQ has a high significant correlation and influence in creating P, but not always significant in creating G and V. The case is understandable since G is an impact of dividend policy that stipulated by the owner or shareholders. While V reflecting market appreciation based on many factors, one of those is G. Keywords: Agent Quality, Dividend Policy, Profitability
Pengendalian Kualitas Produk dengan Metode Control Chart pada PT XYZ Muktiadji, Nusa; Hidayat, Lukman
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 1 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

This research was conducted to find out quality control process that’s carried out by production unit and control chart method implementation by firm to increase product quality. The main variables were product as independent variable and quality as dependent variable. Data processing analysis was done by SQC technique with control chart method for attribute based on reject full percentage. Keywords: Control Chart; Product Quality Control.
Technology Transfer in Developing Countries and Its Relationship with Human Resources Development Ellitan, Lena
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 1 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

The present concern with technology transfer is not a new one. To date, technology transfer is an important issue, discussed in any meeting held between developing and developed countries. Therefore, it is not exaggeration to say that the economic growth of every nation inextricable linked to the successful international transfer of technology. This paper is an attempt to discuss about the relationship between technology transfer and human resource development. It is due to technology transfer usually requires training to increase the skills and abilities of human resource in developing countries. Technology transfer requires training but the technology receiver will never catch up with the provider if the training is inefficient or ineffective. Therefore, the key issue of technology transfer is how to establish the methods of learning technology and change the system of thinking of the trainees. Moreover, the degree of technology transfer is interrelated with the attitude of trainees. The trainees must play an important role during the process of technology transfer so that the technology transferred can take root and be generated. Keywords: Technology Transfer; Human Resources Development.

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