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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 8, No 1 (2008): Jurnal Ilmiah Ranggagading" : 10 Documents clear
Evaluasi Atas Kesesuaian Penyajian Pendapatan Terhadap PSAK No. 30 Studi Kasus Pada Perusahaan Leasing PT. Swardharma Indotama Finance Djanegara, H. Moermahadi Soerja; Elsyah, Elsyah
Jurnal Ilmiah Ranggagading (JIR) Vol 8, No 1 (2008): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

The objective of this research is to find out acknowledgement method of income used by a company in accordance with finance accounting standard criteria (PSAK) No. 30. At PT Swadharma Indotama Finance, all incomes are acknowledged when they have been received. This matter indicates that the company has used cash basis method, except income from credit will be acknowledged in accrual basis way. Besides, accounting policy frame at PT Swadharma Indotama Finance is based on Indonesia Accounting Principle and follows the rules determined in PSAK. Based on profit loss accounting model at PT Swadharma Indotama Finance, it can be known that the profit and loss accounting model is single step: reporting and recording between income received and expense spent by the company must be separated. This one shows that PT Swadharma Indotama Finance follows the rules inPSAK No. 30, page 9, where income from rental trade is also reported as a main component at income cluster. Keywords: Reporting of income; PSAK No. 30.
Penerapan Kebijakan Harga Transfer Bahan Baku Untuk Pengukuran Prestasi Divisi Pada PT. Honoris Industry Pamungkas, Bambang; Yuliati, Nunuk
Jurnal Ilmiah Ranggagading (JIR) Vol 8, No 1 (2008): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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In a big company, where there is more and more longer process of production, usually the main functional activities are carried out by separated organization unit named division. If a division buys basic commodity from other division in the same company, transfer price need to be fixed. It is not easy to fix transfer price. The purpose of this research is to find out transfer price policy application of basic commodity in behalf of division performance measurement at PT Honoris Industry Bogor. The outcome of this research shows that transfer price fixation utilized by the company to electronic division and camera division is cost plus method, namely standard variable cost plus mark up 30%. This transfer price must be fixed by top management, in this case is production director. Division manager has only right to propose the best price. The fixation of accurate method can be as a way of division performance measurement. The principle of performance evaluation conducted to both of the divisions encompasses: (a) periodical profit, (b) product quality, and (c) production efficiency. Keywords: Transfer price fixation; Basic commodity; Performance measurement;
Analisis Biaya Factory Overhead Dalam Kaitannya Dengan Penentuan Perilaku Biaya Menggunakan Metode High Low Dan Metode Scattergraph Studi Kasus pada CV. Jagor Jaya Iriyadi, Iriyadi; Wijaya, Ferlin
Jurnal Ilmiah Ranggagading (JIR) Vol 8, No 1 (2008): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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This research has a goal, that is to find out FOH Cost Analysis in connection with cost characteristic fixation by high low method and scattergraph method. By utilizing high low method and scattergraph method, it will be able to be separated fixed cost and variable cost. The outcome of this research shows that CV Jagor Jaya do not applicate FOH Cost based on cost characteristic by high low and scattergraph method. Whereas, by using the method mentioned above, it will make the company easier to find out cost increase or decrease in one year. Keywords: Factory overhead cost; High low and scattergraph method.
Pemeriksaan Operasional Untuk Menilai Efisiensi Biaya Pemeliharaan Kendaraan Pada Pdam Tirta Pakuan Kota Bogor Triandi, Triandi; Sembiring, Nahur Pakam
Jurnal Ilmiah Ranggagading (JIR) Vol 8, No 1 (2008): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Operational inspection is inspection directed to operation or management performance. One of its objectives is to evaluate efficiency, effectiveness, and economical aspect of operation, specifically to evaluate cost efficiency of vehicle maintenance at PDAM Tirta Pakuan Kota Bogor. The researchers uses descriptive method pointing to case study at PDAM Tirta Pakuan Kota Bogor. This descriptive method is intended to analyze available data. In operational inspection on vehicle maintenance at PDAM Tirta Pakuan Kota Bogor, there are seven phases of inspection, namely planning, introductional survey, preceding inspecting draft, provisional inspecting finding, detailed inspecting procedure, inspecting outcome, and inspecting outcome reporting. Based on the seven phases mentioned above, it can be concluded that sub-division of vehicle affairs has had reliable procedure and stipulation. The carrying out of operational inspection was done using inspection phases. The cost realization of vehicle maintenance could be said as proper. Keywords: Operational inspection; Cost efficiency of vehicle maintenance.
Peranan Sistem Informasi Akuntansi Penjualan Kredit Dalam Meningkatkan Efektivitas Pengendalian Intern Piutang Dan Penerimaan kas : Studi Kasus pada PT Trinunggal Komara Hastoni, Hastoni; Aprilisabeth, Dewi Susanti
Jurnal Ilmiah Ranggagading (JIR) Vol 8, No 1 (2008): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The goal of this research is to evaluate how far the application of credit selling accounting system is able to increase internal control effectiveness of credit and cash revenues. The evaluation has pupose to find out if selling procedure, internal control of credit, and cash revenues carried out by the company has been in accordance with the procedure, so that it can be accounted for. The result of this research shows that PT Trinunggal Komara has carried out the procedure properly in accounting information system, either credit selling procedure, internal control of credit, or cash revenues. Nevertheless, the evaluation result shows that there are some weaknesses need to be improved, so that the procedure implementation in accounting information system will take place as expected. Based on hypothesis test result, to be found out that point z-count equals 3,48. Whereas, on normal distribution table, it can be known that point z-table equals 0,9998. Point z-count (3,48) z-table (0,9998), Ho is rejected and Ha is accepted. It can be concluded that information system of credit selling accounting has significant role toward control effectiveness of internal credit and cash revenues at PT Trinunggal Komara. Determinant coefficient in the amount of 48,43% indicates that 48,43% for control effectiveness of internal credit and cash revenues can be determined by accounting information system of credit selling and the rest (51,57%) is influenced by other factors out of internal control of credit and cash revenues. Keywords: Accounting information system; Credit selling; Internal control.
Analisis Kualitas Pelayanan Terhadap Kepuasan Pelanggan : Studi Kasus Pelayanan Internet Banking (Klik BCA) Pada PT. BCA, Tbk. Cabang Merdeka Supariyani, Emmy; Tony, Tony
Jurnal Ilmiah Ranggagading (JIR) Vol 8, No 1 (2008): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The purpose of this research is to learn of how far satisfaction level perceived by customers to internet banking sevice and the influence of internet banking service to customers satisfaction. The analysis outcome of customers satisfaction to internet banking system service (click BCA) shows that customers have gotten satisfaction from internet banking service by PT BCA Tbk. Regression analysis result of quality influence of internet banking service to customers satisfaction is function-y = 51,598 + 0,423 (x). This result means that if variable point (x) of internet banking service quality = 1, customers satisfaction nowadays = 52,021. This equation functions to predict if variable (x) of service quality increases, customers satisfaction will increase as well. From counting result of correlation coefficient, it can be found out that r = 0,436. It means that there is moderate and significant correlation between the quality of internet banking service and customers satisfaction. The outcome of determinant coefficient shows that the quality of internet banking service has contribution runs at 19,009% in creating customers satisfaction and the rest runs at 83,991% is influenced by other service quality such as m-banking service, BCA ATM, credit facility, BCA cash, export-import facility, foreign currency facility, and guarantee bank. Keywords: Service quality; Customers satisfaction.
Analisis Rasio Likuiditas Untuk Mengukur Kemampuan Perusahaan Dalam Membiayai Aktivitas Perusahaan : Studi Kasus Pada PDAM Tirta Pakuan, Bogor. Muktiadji, Nusa; Trisnawati, Dini
Jurnal Ilmiah Ranggagading (JIR) Vol 8, No 1 (2008): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The goal of this research is to find out liquidity ratio analysis of a company, its activities, and how to finance its activities. The researchers utilize descriptive analysis method, that is research of of matters in the form of facts of a population. Data analysis technique used here is ratio analysis, and liquidity ratio is smooth ratio, fast ratio, and cash ratio on smooth ratio. Activity ratio used here is rotation ratio of commerce debt, rotation ratio of total assets, and rotation of work capital. The outcome of this research shows that the company, in carrying out its activities during 2002 – 2005, got increase on commerce debt rotation, but smooth debt increased as well caused by interest of long term debt which had been overdue. And overall, during 2002 – 2005 its performance was good, except its stock rotation got decrease. The analysis result shows that the company in carrying out its activities must be accelerated to compensate for long term debt that had been overdue and the company has to increase its selling by looking for new customers and new spring source. Keywords: Liquidity ratio; Financing activities
Analisis Risiko Dan Arus Kas Terhadap IRR : Studi kasus pada PT. Dharmala Intiland Tbk, PT. Duta Pertiwi Tbk dan PT. Kawasan Industri Jababeka Tbk Hidayat, Lukman; Mhaydali, Shana
Jurnal Ilmiah Ranggagading (JIR) Vol 8, No 1 (2008): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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This research is intended to learn of companies finance condition, namely concerning risk, cash flow, and companies IRR. The researchers do this research indirectly outside of the companies to get data of the companies from BEJ in care of internet site. Based on the result of this research, it can be concluded that finance condition of PT Dharmala Intiland Tbk., from risk point of view, is low enough because the company has just little investment so that it has no high risk. From cash flow point of view, PT Dharmala Intiland bk. can be said as good because even though it got decrease in several years, but in several years after that, it got significant increase. The companys IRR can be said good as well because its IRR is more than RRR. From risk point of view, PT Duta Pertiwi Tbk. Can be said low enough because the company has just little investment so that it can manage risk management to minimize its risk. From cash flow point of view, the company is good enough as well even though it got little decrease in several years but years later it got increase. From IRR point of view, the company is very good because its IRR got much higher than its RRR. PT Kawasan Industri Jababeka Tbk. Has high risk enough because the company has high investment. This matter jeapordizes the company condition. From cash flow point of view, PT Kawasan Industri Jababeka Tbk. Is not so good because it fluctuates and decreases year by year, likewise its IRR is lower than RRR. The companys finance condition is influenced by the companys performance. Keywords: Deviation standard; Variation coefficient; Cash flow; IRR
Analisis Kualitas Manajemen Dan Pertumbuhan Laba Terhadap Kinerja Saham Studi kasus pada PT. Berlian Laju Tanker, Tbk, PT. Bumi Recources, Tbk, dan PT. United Tractors, Tbk. Soelehan, Aan; Christina, Syanti
Jurnal Ilmiah Ranggagading (JIR) Vol 8, No 1 (2008): Jurnal Ilmiah Ranggagading
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Share performance becomes company measurement in attaining work achievement. The share performance is reflected by share price. Customarily, market doers give appreciation on share based on company prospect for next time. Usually, the company prospect will be reflected by profit growth. Does profit growth raising mean share price raising? Does it mean wealth raising for the owner as well? Theoretically, it will be such as that. In this research, management quality with return on equity proxy obtained from net profit divided by capital average.. In case of profit growth, return on equity proxy multiplied by retention rate (b) where retention rate is fixed up from 1-dpo. Analysis and correlation & inter-variable influence method in this research utilizes correlation coefficient (R) and regression coefficient (B). The purpose of this research is to measure how far the influence of management quality toward companys share performance, how far the influence of profit growth toward share performance, and how the correlation between management quality and profit growth toward share performance will be. The outcome of this research shows that management quality has significant correlation and influence to share performance at BLTA and BUMI, but not such as that at UNTR. Its caused by the fact that UNTR has used more debt than finance capital. Profit growth has significant correlation and influence to BLTA and BUMI as well, but its not significant to UNTR due to change of share price. The correlation of management quality and profit growth is significant at the three companies. The significance level shows 90,7%, 84,2%, and 98,6% respectively. The main causal factor is bad governance by the management and also by external factor such as some rules from government and competition among the similar companies. Keywords: Profit growth to increase share performance.
Pertanggungjawaban Kepala Daerah dan Upaya Pencegahan Korupsi Rasul, Sjahruddin
Jurnal Ilmiah Ranggagading (JIR) Vol 8, No 1 (2008): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Performance monitoring in care of performance measurement system makes up an extremely important thing and constitutes unseparated part of good management cycle. Performance information as yield of the application of good performance measurement system at government agency brings in transparent accountability on public fund using by means of targets achievement of non-finance performance indicator fixed before. In this case, a good performance accountability system will relate public fund using with benefit enjoyed by society. Performance monitoring in care of performance indicators and analysis on inter-relation of the indicators mentioned above, namely economical, efficiency, effectiveness, equity, and excellency carried out continuously will be able to prevent negative desire and opportunity of government apparatus to corrupt. In other words, Performance Accountability System of Government Agency by means of its parameter, that is performance indicators, will be able to prevent authority abuse that cause corruption if carried out properly. Keywords: Good governance; Clean governance; Corruption prevention; Accountability; Regional Autonomy.

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