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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 7, No 1 (2007): Jurnal Ilmiah Ranggagading" : 11 Documents clear
Studi Tentang Efektivitas Pengendalian Intern Penjualan Studi Kasus pada PT Anta Express Tours & Travel Service, Tbk Djanegara, H. Moermahadi Soerja; Haryadi, Maicella Chandra
Jurnal Ilmiah Ranggagading (JIR) Vol 7, No 1 (2007): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Tujuan penelitian mengetahui sejauhmana peranan internal audit terhadap peningkatan pengendalian intern penjualan serta membandingkan antara teori pelaksanaan pemeriksaan yang dilakukan auditor internal terhadap pengendalian intern penjualan dengan kenyataan yang ada. Hasil penelitian menyimpulkan bahwa Peranan internal audit sebagai badan independen pada PT. Anta Express Tour & Travel Service, Tbk. dikatakan telah berjalan efektif karena perusahaan dapat meningkatkan pengendalian intern penjualannya untuk setiap cabang. Dengan demikian tujuan perusahaan dalam pencapaian efektivitas dan efisiensi operasi perusahaan, keandalan pelaporan keuangan serta kepatuhan terhadap kebijakan telah terpenuhi. Sehingga dapat disimpulkan bahwa peranan internal audit melalui pemeriksaan yang dilakukan secara rutin sangat memberikan pengaruh terhadap peningkatan efektivitas pengendalian intern penjualan pada PT. Anta Express Tour & Travel Service, Tbk. Pengendalian intern yang kuat juga dapat meminimalisasikan kesalahan, kurang akuratnya suatu informasi dan menghindari adanya penyalahgunaan yang dilakukan oleh pihak yang tidak bertanggungjawab. Keywords: Internal Audit; Pengendalian Intern Penjualan.
Penerapan Sistem Akuntansi Pemerintahan dalam Mendukung Akuntabilitas Kinerja Instansi Pemerintah (AKIP) : Penerapan pada Pusat Analisis Sosial Ekonomi dan Kebijakan Pertanian Bogor. Pamungkas, Bambang; Yusuf, Eddy Supriyadi
Jurnal Ilmiah Ranggagading (JIR) Vol 7, No 1 (2007): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Organizing government finance in an exact time became a part of the effort to strengthening system in a country. Good system as a system which is can be conducting consistently, monitoring regularly and reducing mismanagement in organizing government finance. The weakness of government regulation became a major factor that causing all those mismanagement factors. The objectives of accounting system were : (a) to protect government assets and their institution, (b) providing an accurate and exact information about government finance in one institution and government as a whole, which is very valuable for planning, organizing and controlling all the activities and government finances efficiently. The study using descriptive method to positioning the analysis of secondary data to elaborate the activity of government accounting implementation and it’s relationship with the designing of Government Institution Accountability Report. The implementation of accounting system in Indonesian Center For Agriculture Socio Economic And Policy Studies in principle has been conduct inline with the regulation, in fact in practice the problems keep appear caused by bureaucratic and human related errors, how ever. Evaluation and auditing budget activity is good solution for the problems keep appear bureaucratic and human related errors. Keywords: budget, system, performance
Sistem Informasi Akuntansi Penjualan dan Penerimaan Pembayaran Piutang Sebagai Alat Keputusan Pemberian Kredit: Studi Kasus pada PT.JSK Hastoni, Hastoni; Suhendra, Suhendra
Jurnal Ilmiah Ranggagading (JIR) Vol 7, No 1 (2007): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

As for target is why done/conducted by this research is to measure and know role of sale accounting information system and acceptance of payment of receivable a company conducting activity of sale of yielded goods. Result of research to show that Company have applied accounting information system good enoughly in activity of sale and acceptance of payment of its receivable. Is can be seen from execution of procedure of activity of product selling. For the procedure of giving of credit, the company have determined of giving of policy of credit of its customer/ client type the adapted for the amount of sale as well as its storey;level of him. Information of sales department also assist in determining policy of company credit to customer/ client. Result of evaluation in this research of company the show that in accounting information system there are duplication of function in compared of sale procedure. The mentioned seen from accounting function which double also as credit function so that in is internal of control assessed is unfavourable. Besides in execution of credit to [customer/ client] of company still disregard because reason to take care of potency of customers. For that company require to pay attention the things because with existence of good system development and repair of company can assess customer/ client and give credit as according to customer/ client criterion. Keywords : accounting information system, credit
Pengakuan Pendapatan : Studi Komparasi pada Bank Konvensional dan Bank Syariah : Studi Kasus pada PT. Bank Jabar Bogor Iriyadi, Iriyadi; Oktafiyanthi, Arinta
Jurnal Ilmiah Ranggagading (JIR) Vol 7, No 1 (2007): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Penelitian dilakukan untuk mengetahui tentang sejauhmana pengakuan pendapatan pada bank konvensional dan bank syariah pada satu bank dengan dual banking system, penelitian dilakukan dengan metode deskriftif kualitatif. Hasil penelitian diketahui bahwa pengakuan pendapatan bunga pada sistem bank konvensional secara akrual yang diterima adalah konstan dan dapat diprediksi sebelumnya sedangkan pada bank syariah tidak konstan, karena terkadang nasabah memperoleh keuntungan yang tidak menentu. Keywords: Conventional Bank; Syariah Bank; Revenue Recognition.
Analisis Direct Selling Cost dalam meningkatkan Volume Penjualan Studi Kasus pada CV Cita Nasional Supariyani, Emmy; Nugroho, Muhammad Adi
Jurnal Ilmiah Ranggagading (JIR) Vol 7, No 1 (2007): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Tujuan penelitian adalah untuk mengetahui faktor-faktor dan hambatan apa saja yang mempengaruhi penjualan langsung (direct selling) serta pengaruhnya terhadap biaya penjualan secara langsung dalam meningkatkan volume penjualan. Hasil penelitian menunjukkan bahwa pengaruh hubungan antara biaya penjualan langsung dan volume penjualan perusahaan yang diperoleh CV Cita Nasional dapat disimpulkan bahwa memiliki hubungan yang kuat dan negatif, dengan koefisien korelasi sebesar (r)- 0,375 Keywords: direct selling
Analisis PSAK No. 45 dalam penyajian Laporan Keuangan Organisasi Nirlaba Studi Kasus pada Rumah Sakit ”X” Sutarti, Sutarti; Prayitno, Deni
Jurnal Ilmiah Ranggagading (JIR) Vol 7, No 1 (2007): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The target of this research is to analyze presentation of organizational financial statement of the organization (hospital). Analysis was conducted to find out whether the presentation of hospital financial statement is in accordance with Statement of Standard Financial Accounting (PSAK) Number 45. Result of the research indicated that Hospital “X” has presented financial statement matching PSAK No. 45, that can be seen in its financial statement component consisting of : financial position report, activity report, cash flow statement, and note to the financial statement. Analysis result in this research indicated that there is some revision in the financial statement. Firstly, the presentation concerning the resource which the hospital has, like: unattached net asset, transient tied, and tied permanent which are grouped into equity which mirror in financial position report. Equity at profit organization/company respresents owner equity which consists of capital stock and retained earning, while at the non-profit organization like Hospital “X”, its ownership is not based on the capital stock and retained earning. Secondly, the Hospital “X” had better consider assessment and abolishment of stock. This includes the stock which has no transfer (dead stock) and the slow moving stock exceeding two years or worn are moved into the others asset or the stock will be abolished. Keywords : presentation of financial statement, applying of PSAK No. 45.
Analisis Modal Kerja dalam Pengendalian Likuiditas dan Profitabilitas Studi Kasus pada PT. Indocement Tunggal Prakarsa, Tbk. Muktiadji, Nusa; Hidayat, Lukman; Melinda, Melinda
Jurnal Ilmiah Ranggagading (JIR) Vol 7, No 1 (2007): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Target of research is to know relation analysis and influence of working capital to likuiditas also company profitability, analysis done to know do amount of working capital have relation which are positive and influence which is signifikan to profitability and likuiditas. Result of research with method of SPSS indicate that a] 5 period that is year 2000 up to 2004, PT. Indocement Tunggal Prakarsa, Tbk have been able to manage working capital good enoughly. This matter is proved with working capital have relation which are positive to profitability is 0.6644 for gross proit margin and 0.927 for operation profit margin,and likuiditas is 0.9888 for current ratio and 0.9449 for quick ratio. Also working capital have influence which is signifikan to profitability is 0.4414 for gross profit margin and 0.86 for operation profit margin, and likuiditas is 0.9777 for current ratio and 0.8929 for quick ratio. Relation and influence relative always signifikan in per annum this, indicating that to go down to go up him mount company net working capital will influence indicator ratio of profitability and likuiditas. If working capital go up hence indicator ratio of likuiditas profitability and will experience of improvement, so also on the contrary. Therefore working capital better had by PT. Indocement Tunggal Prakarsa, Tbk have to fixed in number matching with requirement many company, so that storey level of likuiditas profitability storey level and can awake goodness. Keywords : Working Capital, Likuiditas, and Profitability.
Kajian Motivasi Kerja dan Produktivitas karyawan Purba, Jan Horas Veriyadi
Jurnal Ilmiah Ranggagading (JIR) Vol 7, No 1 (2007): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Tujuan penelitian untuk mengetahui gambaran pemberian motivasi kepada terhadap peningkatan produktivitas karyawan, setelah pemberian motivasi dilaksanakan oleh perusahaan. Hasil penelitian menunjukkan manfaat dari pemberian motivasi yang dilaksanakan oleh PT. X secara langsung memberikan hasil yang sangat baik bagi peningkatan produktivitas tenaga kerja. Hal ini dapat dibuktikan dengan perhitungan produktivitas kerja karyawan yang mengalami peningkatan dari tahun 1999 sampai dengan tahun 2002 serta analisis efektivitas pemberian motivasi dalam peningkatan produktivitas kerja karyawan. Keywords: Manajemen Produksi; Produktivitas Karyawan;
Analisis Pertumbuhan dan Nilai Perusahaan dalam Meningkatkan Laba Perusahaan Studi Kasus pada PT. Medco Energi International, Tbk. Pardede, Robert Pius; Azhar, Ryza Mahadhika
Jurnal Ilmiah Ranggagading (JIR) Vol 7, No 1 (2007): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The purpose of this study is to know condition of company finance that is what will be growth condition, price of share and profitability company. In this research using ratio analysis that is for the growth use ratio of sale growth, for share price use ratio (Price Earning Ratio) PER and for ratio profitability use ratio of (Gross Profit Margin) GPM (Price to Book Value) PBV and. This research done by during five period by using data six period that is period 2000 until 2005. According to the research’s result, it is possible to conclude that, monetary condition of Medco Energi International Tbk. PT as seen from the growth ratio can be considered as good due to the yearly increase. From the fair share ratio, Medco Energi International Tbk’ PT also can be categorized as good for the past five period’s always on the increase. In addiction, company’s profitability can be categorized as good although in former years, the company experienced a decrease but in 2005 however can regain its profit to the better level. Energi Mega Persada Tbk. PT according to the growth ratio also can be categorized as good because at former year the company experienced loss but significantly increase its profit years after from the fair share ratio, the company had just registered to the Jakarta Stock Exchance in 2003, so that it can be considered the company’s fair share is not good enough to the decrease. Afterwards, as seen from the profitability, the company still lacks of quality due to the fluctualition and yearly decrease. However, company’s monetary condition is influenced by work appearance of the company it self. Keywords : Selling, Share Price, PER and OPM
Peranan Promosi dalam Meningkatkan Pengetahuan dan Pemakaian Produk Studi Kasus Produk Power Fuel pada PT Elnusa Petrofin Sujana, Sujana; Aminarti, Dewi
Jurnal Ilmiah Ranggagading (JIR) Vol 7, No 1 (2007): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The purpose of this research is to analyze how far the effect which implemented by the company in marketing and communication of the product to consumer. This analysis was doing to know consumer who have consumed additive on grade of knowledge and additive consumption in every refueling . Research is done by using Multi Correspondent Analysis (MCA) , a technique of multidimensional scale for qualitative scale data in marketing research. Correspondent analysis could give the information of characteristic from every selection attribute which shown by two dimension map. Result have shown based on analysis from the both of promotion data in personal selling and direct marketing, have a different type because on personal selling have strong effect in every attribute where the average number of index value is 68,8% and direct marketing has strong effect in every attribute, where the average number of index value is 66,6%. Keywords : Knowledge grade, usage

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