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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 12 Documents
Search results for , issue " Vol 6, No 2 (2006): Jurnal Ilmiah Ranggagading" : 12 Documents clear
Evaluasi atas Ketaatan Laporan Keuangan Koperasi dalam Kaitannya dengan PSAK No.27 pada Koperasi KOPTI Kabupaten Bogor Djanegara, H. Moermahadi Soerja; Kurniawan, Kurniawan
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 2 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

KOPTI Co-operative of Bogor Regency has done accounting practice in recording all finance transaction. That matter could be looked at Financial Report of KOPTI co-operative on yearly members meeting. Nowadays Financial Report of KOPTI comprises balance and dividend calculation accounting. This research has purpose to find out the application of Finance Accounting Standard Statement (PSAK) No. 27 as a compass for accounting practice and finance accounting arrangement by co-operative venture. Keywords: Financial Report; PSAK No. 27.
Peranan Sistem Pengendalian Manajemen dalam Kaitannya dengan Tingkat Kolektibilitas Piutang pada PT Millennium Pharmacon International Tbk Iriyadi, Iriyadi; Ratnaningsih, Diana
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 2 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

The result of research concludes that basically management control system practiced at PT Millenium Pharmacon Interantional Tbk has worked well. This matter can be fund out from management control structure that has been formed, such as organization structure and evaluation on performance in the company. Management control system practice there has roles as well in making policies and company’s strategy primarily concerning credit. The policies and strategy mentioned above are able to help the company in safeguarding credit collectibility degree. Based on the result of research, credit collectibility degree at PT Millenium Pharmacon Interantional Tbk can be said as good because its run between 80% of total credit. Keywords: Management control system; Credit collectibility
Peranan Sistem dan Prosedur Penjualan terhadap Efektivitas Pengendalian Intern Piutang Studi Kasus pada PT. Sinar Sosro Cabang Bogor Pamungkas, H. Bambang; Oktaviani, Silvi
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 2 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Every company has different standard, it depends on the determined of policy, but Sinar Sosro Ltd. Utilizes evaluation standard and internal control as general. The mentioned control based on result the company achieved and it has been managed well, such as selling bonus and selling percentage each month. From the existing matters, it can be concluded that selling system and procedure conducted by Sinar Sosro Ltd. has been suitable to practice of good internal control for the sake of activity smoothness. Keywords: Internal control, Credit
Evaluasi Sistem Pengendalian Intern Persediaan Barang Jadi dalam Meningkatkan Efektivitas dan Efisiensi Operasi Pada PT. Compotec International Hastoni, Hastoni; Damandari, Sapto Amal; Rachmawati, Sanovi
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 2 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

There are several things emerge in management cycle of finished product stock. They require attention to deal with existing problems by forming company’s good internal control system. So that conducive climate on one of company’s assets can be created. Evaluation on internal control system will not merely comprise the process and procedure of management of finished product stock. It’s also covers data completeness in the form of documents or form linked with stock that must be brought to account in the form of report and reliable accounting data. Keywords: Internal Control, Finished Product Supply
Analisis Net Profit Margin, Total Assets Turn Over dan Equity Multiplier dengan Metode Common Size terhadap Upaya Meningkatakan Kemampulabaan. Studi Kasus Pada PT (Persero) Angkasa Pura II Pardede, Robert Pius; Triandi, Triandi; Febrianti, Egi
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 2 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

The purpose of this research is to find out the influence of net profit margin, total assets turn over, and equity multiplier to profitability. The result of research showed that finance performance of Angkasa Pura II Ltd. has not been efficient yet. Therefore, the management has need of working hard in order to be able to defend company’s ability of getting profit. The management must be aware at the increase or decrease of variables that has formed ability of profit or ROE. If one of variables comes to decrease, the management has to make the effort to increase other variables. When net profit margin decreases, the company has to make the effort to increase the value of total asset turn over by increasing the value of equity multiplier by decreasing leverage from the outside and maximizing self-funding for operational activities of the company. Keywords: Net Profit Margin, Total Asset Turn Over, Equity Multiplier, Profitability
Analisis Risiko Persediaan terhadap Kelancaran Produksi Studi Kasus PDAM Tirta Kahuripan Kabupaten Bogor Achmad, Noor; Ningsih, Yuniarthi
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 2 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Inventory signifies much to manufacture company because it functions to relate between sequential operation in producing process of goods and its delivery to consumers, so that the availability of inventory enables production operation can be carried out because time factor among operation is able to be minimized. Basically inventory makes the process of production becomes easier that must be conducted sequentially to produce goods and deliver to consumers. Keywords: Inventory Risk, Production Process
Pengaruh Endorser pada Media Iklan Televisi terhadap Citra Produk Studi Kasus pada PT. Produk Tolak Angin Sido Muncul Supariyani, Emmy; Purba, Jan Horas Veriyadi; Rangga, Muhammad
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 2 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The purpose of research is to comprehend the influence of endorser’s in television advertisement toward product image of Jamu Tolak Angin Sido Muncul. The result of research showed that endorser has a positive influence towards product image, significant with level of confidence 95%. The coefficient correlation is 0.638, means positive and strong correlation. The average of eight items of questionnaires for endorser’s performance is 4.49 in five Linker’s scale. That means the performance of endorser is categorized as “very good” Keywords: Endorser; Marketing Strategy
Formulasi Strategi Pengembangan Jaringan Distribusi terhadap Tingkat Volume Penjualan : Studi Kasus pada PT Hero Supermarket Sujana, Sujana; Zuhdi, Saefudin; Kamaludin, Kamaludin
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 2 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The purpose of matrix IE (Internal-External) model is to formulate the company strategy for corporate level to more detail. The result of research indicates that company position is in quadrant V at Matrix IE, that means in the “growth and being stable” position. The EFAS’ score is 2,422 and the increasing in market demand is the biggest opportunity factor to achieve by the company. The IFAS’ score is 2.719 with inventory control system as a dominant factor (score: 0.452). Thereby the strategy for the company level that can be extended is ‘defending and developing strategy’ to increase the volume of sales and company’s profit... Keywords: Marketing strategy, Distribution network.
Tinjauan Sistem Akuntansi Piutang dan Penerimaan Kas pada Koperasi Karyawan PT. Goodyear Tbk Sutarti, Sutarti; Rosita, Siti Ita; Aisyah, Iis Siti
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 2 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Credit management at co-operative needs good accounting system and procedure to minimize risk of credit from any abuse, no-returned credit, and other risks as it has been carried out at enterprises in the form of Limited Company, CV, et cetera. The credit at Goodyear Worker’s Co-operative are acquired from material selling by credit service and being in debt by co-operative members. The finding of this study showed that credit accounting system and cash acquisition at Goodyear Workers’ Co-operative was good enough because of support by organizational structure and internal control that made separation of obvious functional responsibilities of each department and other component of control. Keywords : Credit accounting system
Sistem Pengendalian Persediaan Bahan Baku dalam Menunjang Efektivitas Proses Produksi : Studi Kasus pada PT X. Muktiadji, Nusa; Hidayat, Lukman
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 2 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Raw material inventory control comprises of quality and physical control to keep the raw material saves from any disturbance. Therefore, company is necessary to direct raw material inventory control sufficiently, that start from requisites planning and acquisition stage, unloading, storage, safeguarding, and bringing out for the benefit of producing process up to product manufacturing finished. The finding of study showed that the company has implemented control system of raw material inventory in its producing process. The company has implemented raw material inventory control system by planning and supervising of raw material necessities in accordance with determined necessities by the company. Keywords: Production Management; raw material inventory

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