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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 9, No 1 (2009): Jurnal Ilmiah Ranggagading" : 10 Documents clear
Peranan Audit Operasional dalam Meningkatkan Efektivitas dan Efisiensi Fungsi Pembelian pada PT. Organ Jaya Djanegara, H. Moermahadi Soerja; Triandi, Triandi; Praktikno, Skundita
Jurnal Ilmiah Ranggagading (JIR) Vol 9, No 1 (2009): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

The goal of this research is to evaluate the role of operational audit. Is it adequate to increase buying function effectiveness and efficiency ? Based on finding result obtained when operational audit was done in buying function, do the managements take steps to optimize activities that have not been optimized yet ? Based on research that has been done, several facts as follows are found. The firm has had standard procedure and policy of buying. The buying procedure and policy are always evaluated by internal auditors in a team, either the procedure and policy effectiveness themselves or the realization. The operational audit should be carried out by internal auditors. In PT Organ Jaya, operational audit is handled by internal auditors team arranged by general manager. The director assigns general manager to form internal auditors team. The realization of auditing is done in auditing phases. Operational audit in 2007 period yielded several finding results. The findings obtained are among other things as follows. The firm has never renewed suppliers’ name and has never tried to bring about tender process in buying. Storehouse department still has lack of employees, it can be observed when receiving goods in a large numbers. Store department side is unable to handle in receiving, checking, and storing of goods in storehouse. The storehouse department side often does not conduct checking on quality of goods received. Sending and receiving of goods in storehouse is often late. There are found of worn-out stocks which are not able to be produced. Keywords : Operational Audit; Buying function
Analisis Ketentuan Fiskal terhadap Laporan Keuangan Komersial untuk Menentukan Besarnya PPh Terhutang Studi Kasus pada Yayasan Pendidikan ”YPKTH” Pamungkas, H. Bambang; De Poere, Daniel Benyamin; Ridwan, Amalia
Jurnal Ilmiah Ranggagading (JIR) Vol 9, No 1 (2009): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The objective of this research is to analyze fiscal stipulation toward commercial financial report of foundation, if it met justice principle and other principles that form the background of circular publication and rules about the foundation. The method used at this research is comparative method, trying to compare commercial financial report, that is financial report according to principle and accounting stipulation that be in effect (PSAK) with fiscal financial report according to principle and taxation stipulation (UU No. 17, 2000). From this reconciliation, it will be yielded fiscal profit or revenue that will be a basis to count income tax that must be paid in one tax year. Keywords: Foundation Financial Report, Company Fee Taxpayer, Fiscal Correction
Evaluasi atas Sistem Pembelian dalam Kaitannya dengan Pengendalian Intern Studi Kasus pada PT. Inti Sari Prima Iriyadi, Iriyadi; Rianna, Rianna
Jurnal Ilmiah Ranggagading (JIR) Vol 9, No 1 (2009): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The objective of this research is to find out purchasing accounting system and internal control implementation of company and to find out purchasing system result in accordance with internal control of company. From the result of this research, it can be found out that purchasing system and procedure have been suffice enough, but internal control at PT Intisari Prima still has a lot of shortages. However, the company has endeavored by implementing true purchasing accounting system and procedure by separating three main functions as follows: operational function (purchasing division), storing function (storehouse division), and accounting function (registration section). It can not be permitted that just one function brings about transaction from the beginning to the end in maintaining the company’s assets. Keyword : Purchasing Accounting System
Analisis Pengaruh Aset Tetap, Likuiditas, Ukuran, dan Profitabilitas terhadap Struktur Kapital Perusahaan Munawar, Aang
Jurnal Ilmiah Ranggagading (JIR) Vol 9, No 1 (2009): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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This research is intended to examine empirically (empirically study) on factors influencing capital structure. Firm’s capital structure will influence firm’s value, with the result that test of factors influencing are very significant. Regression model utilized at this research is ordinary least square (OLS). Independent variable used at this research embraces 4 (four) variables, namely: (1) fixed assets, (2) solvency, (3) size of firm’s, (4) profitability. The test shows that the four independent variables have significant influence in different inclination with positive implication on capital structure theory development. Keywords: Empirical study; Capital Structure; Regression Model; Ordinary Least Square (OLS); Fixed Assets; Solvency; Size; profitability.
Pengaruh Rekonsiliasi Fiskal terhadap Perhitungan PPh Terhutang Pada PDAM Tirta Pakuan Bogor Hastoni, Hastoni; Pardede, Robert Pius; Astuti, Yuni
Jurnal Ilmiah Ranggagading (JIR) Vol 9, No 1 (2009): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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This research was carried out to find out fiscal reconciliation process and debted income tax calculation, to find out the influence of fiscal reconciliation towards debted income tax calculation, and to find out fiscal reconciliation at the firm according to fiscal stipulation. The method used at this research is descriptive-explorative method. The result of this research shows that PDAM Tirta Pakuan Kota Bogor has conducted commercial balance sheet, so the firm has to make fiscal reconciliation. Taxed income imposed on PDAM Tirta Pakuan Kota Bogor is in the amount of Rp. 10.426.625.610,00 in one year. After the taxed income has been known, it can be multiplied by tax rate as written on article 17/UU PPh/2000 and it can be found out that the debted tax or the tax that must be paid by PDAM Tirta Pakuan Kota Bogor is in the amount of Rp. 365.579.030,00. Therefore, it can be concluded that the reduction result of debted income tax at PDAM Tirta Pakuan Kota Bogor at the end of the tax year, with tax credit in the relevant year, result in debted income tax is higher than the amount of tax credit, that is as high as Rp. 365.579.030,00. Key Words : Fiscal Reconciliation; Debted Income Tax
Pengaruh Penjualan dan Profitabilitas terhadap Pertumbuhan Perusahaan Studi Kasus pada PT. Gudang Garam Tbk., dan PT. Bentoel Internasional Tbk. Muktiadji, Nusa; Kamage, Ronal
Jurnal Ilmiah Ranggagading (JIR) Vol 9, No 1 (2009): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The Objective of this research is to find out the influence of selling and profitability toward growth. It appears that the influence of selling to growth raising is relatively lower than the influence of profitability to growth raising. The result of this research shows that the optimum performance of PT. Bentoel Tbk. in increasing selling to growth in three years is in 2007. Profitabiity is higher than the year before. NPM of this year is 0,21 and ROA is 0,07 with the result that it influences growth level as high as 0,67. Whereas, at PT. Gudang Garam Tbk., the optimum is in 2006 where profitabiity level decreases 0.17 to NPM and 0,06 to ROA. It influences growth lowering as high as 0,46. Keywords : Selling, Profitability, Growth.
Analisis Asosiasi Merek dan Pengaruhnya pada Keputusan Pembelian Konsumen Studi Kasus pada Ramayana Departemen Store - BTM Mubarak, Mumuh Mulyana
Jurnal Ilmiah Ranggagading (JIR) Vol 9, No 1 (2009): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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This research is based on three questions: (1) How is consumer behaviour in buying products ar Ramayana Department Store? (2) What variables are dominant and having chances to be expanded? (3) What brand association do cunsumers have in their mind concering Ramayana Department Store?. Analysis carried out by this research is Respondent Characteristic Analysis and Brand Association Analysis. The result of this research show that competitive price, discount, store location, product selection, and transportation in togetherness manner are able to shape brand association in behalf of Ramayana Department Store – BTM Bogor. The five attributes mentoned above have been internalized in consumers’ mind to depict Ramayana Department Store – BTM Bogor. Keyword: Consumer Behaviour;
Evaluasi Pengakuan Pendapatan Premi dalam Kaitannya dengan Penyajian Laporan Laba Rugi secara Syariah Studi Kasus pada PT. Takaful Indonesia - Divisi Asuransi Takaful Keluarga Budianto, Enjang Tachyan; Sumiati, Mia
Jurnal Ilmiah Ranggagading (JIR) Vol 9, No 1 (2009): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Takaful Insurance is an insurance based on syariah of Islam. Takaful Insurance forms risk classified arrangement meeting needs. In carrying out its activities, PT Asuransi Takaful Keluarga operates on profit sharing concepts (mudharabah). The accounting policy is arranged based on syariah of Islam policy where premium revenue has influence towards presentation of balance. Therefore, if there is fault in implementing premium revenue recognition, it will result in profit and loss account (presentation of balance) yielded is not accurate and it will issue misinformation to information users. The goal of this research is to evaluate premium revenue recognition in accordance with presentation of balance. The result of this research shows that PT Asuransi Takaful Keluarga has recognized premium revenue in accordance with the instruction of National Syariah Bord No. 19, 2001. Finance account of PT. Takaful has been audited by KAP (Kantor Akuntan Publik or Public Accountant Firms) Mulyamin Sensi Suryanto with proper opinion without making an exception (unqualified opinion). Keywords : Premium Revenue Recognition; Presentation of Balance
Pengaruh Disiplin Kerja, Lingkungan Kerja, dan Semangat Kerja terhadap Prestasi Kerja Warga SMP Perintis, Kecamatan Pancoran Mas Kota Depok Soelehan, Aan; Sukartaatmadja, Iswandi
Jurnal Ilmiah Ranggagading (JIR) Vol 9, No 1 (2009): Jurnal Ilmiah Ranggagading
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Work discipline, work environment, and work spirit variables have significant influence towards teachers and employees’ performance at SMP Perintis, Pancoranmas Subdistrict, Depok municipality. F-count is higher than F-table (5,118 > 3,13). Work spirit has dominant influence towards teachers and employees’ performance (t-count > t-table). Work discipline has significant influence towards performance (t-count 2,295 > t-table 1,729 by means of test point α = 5%). It means that significant influence abides. By reliability as high as 1,729, performance can be increased as high as 0,4032.Work environment variable has just low influence towards performance (t-count 0,433 < t-table 1,729 by means of test point α = 5 %). Job satisfaction variable has significant influence towards performance (t-count 2,759 < t-table 1,729 by means of test point α = 5%). Key Words : Work discipline, work environment, and work spirit;
Evaluasi atas Penerapan Akuntansi Dana Pensiun dalam Kaitannya dengan Asersi Manajemen : Studi Kasus pada PT. Taspen (Persero) Cabang Bogor Sutarti, Sutarti; Christin, Angki
Jurnal Ilmiah Ranggagading (JIR) Vol 9, No 1 (2009): Jurnal Ilmiah Ranggagading
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The aim of this research is to evaluate an implementation of Accountancy Pension Fund in a company and it is linked to asersi management whether the company has implemented Accountancy Pension Fund based on SAK generally which covers it’s composition and report to those who competent especially the company management. The result shows that the company has implemented Accountancy Pension Fund well. It’s shown by the policy of accounting based on SAK no. 18. Not only the implementation of Accountancy Pension Fund, the company has also managed it’s fund well and it can be trusted by the company management and it always gives the financial statements regulary. The implementation of Accountancy Pension Fund has been alocated clearly and completely and it is proven by the records of every transaction in a journal and it is confirmed by the company management, especially by department of finance and finance administration of the company and it is served and expressed naturally. Keywods : Accountancy Pension Fund, Asersi Management.

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