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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 10 Documents
Search results for , issue " Vol 9, No 2 (2009): Jurnal Ilmiah Ranggagading" : 10 Documents clear
Evaluasi Atas Pengakuan Pendapatan dan Beban Pada Perusahaan Jasa Konstruksi Dalam Kaitannya Terhadap Laporan Laba Rugi Perusahaan. Studi Kasus pada PT. Tunas Mekar Eka Harpedi Nuruzzaman, Muhammad; Setiady, Agus
Jurnal Ilmiah Ranggagading (JIR) Vol 9, No 2 (2009): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The purpose of this research is to evaluate income and burden acknowledgement at construction service company carrying out contraction work contract with Pemerinyah Kabupaten Bogor – Dinas Cipta Karya as work giver. The evaluation is done to find out how income and burden acknowledgement by the company in correlation with loss and profit reporting of the company will be. The result of the research shows that PT Tunas Mekar Eka Harpedi has given positive grade concerning income and burden acknowledgement. The accuracy of income and cost value presented at loss profit report is in accordance with work contract value that was carried out by the company. Whereas the evaliation result done by researcher at PT Tunas Mekar Eka Harpedi shows that the income of contruction service company is in the shape of project income. That income has been acknowledged by the company by accural basis method and settlement percentage method. It’s toward burden acknowledgement as well. Accounting policy which has been estableshed to loss and profit report by PT Tunas Mekar Eka Harpedi is in accordance with PSAK No. 1 about Finance Reporting and matches accounting exper’s opinion quoted at chapter II. Accurate comparison between income and burden can fulfil quantitative characteristic of finance reporting and it has influence towards loss and profit reporting. Keywords : Income and burden acknowledgement; Loss and profit report
Peranan Sistem Informasi Akuntansi Pendistribusian Barang Terhadap Pengendalian Persediaan Barang Jadi : Studi Kasus pada PT. Yudhistira Ghalia Indonesia Muanas, Muanas; Hamdani, Riki
Jurnal Ilmiah Ranggagading (JIR) Vol 9, No 2 (2009): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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This research was done to find out the role of information technology system used by publication company in managing ready made goods stock, partycurarly that’s related to management components. Descriptive method was used here. The result of this research shows that computerized distribution system by MIS program in PT Yudhistira Ghalia Indonesia has given significant role in managing its ready made goods caused by computerized distribution system that help the company to find out deviation and to anticipate risk which is not impossible to happen. The report yielded, particuraly concerning ready made goods stoct, can be used by management to make printing plan and to find out manimum sum of ready made goods whit the result that the information of the ready made goods will be obtained more speedy and thereby the goal of the company can be achieved. Key words: Distribution system; Ready goods management
Evaluasi Atas Harga Pokok Produk Sampingan Dalam Kaitannya Dengan Perhitungan Laba Perusahaan: Study Kasus pada CV. Morinda House Bogor Setiawan, Hendra; Lisias, Victor
Jurnal Ilmiah Ranggagading (JIR) Vol 9, No 2 (2009): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The goal of this research is to find out production process and integrated cost, productions cost of secondary product, and cost price influence of secondary product towards company’s profit. The research yield shows that CV Morinda House divided production cost into two categories, namely direct costand inderect cost. Based on main function of the company, CV Morinda House arranged production cost into three categories, namely basic material cost, direct man-power cost, and factory overhead cost. Besides that, secondary product at CV Morinda House was processed more until becoming capsule product. The company did not allocate integrated cost, but focused to how to treat selling yield of its secondary product. Key words: production process; Secondary product; company’s profit
Evaluasi Atas Sistem Produksi Dalam Hubungannya Dengan Efektivitas Operasi Studi Kasus pada PT. Goodyear Indonesia, Tbk Edison, Edison; Yuniar, Yuniar
Jurnal Ilmiah Ranggagading (JIR) Vol 9, No 2 (2009): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The goal of this research is to evaluate production system applied by manufacture company in producing tires to reach effective operation. This research used descriptive qualitative data. The result o the evaluation shows that PT Goodyear Indonesia Tbk. has determined standard cost in carryng out the project effectively. The effectiveness of work accomplishment depends on how the work accomplishment has met a demand by yielding tires of good quality and sucure produced by high technology for drivers and passengers in Indonesia. Key words: Production system Operational effectiveness
Pengaruh Efektivitas Penerapan Anggaran Terhadap Penilaian Kinerja Pusat Laba Studi Kasus pada PT. Rahayu Santosa Supardji, Supardji; Suherlin, Yulian
Jurnal Ilmiah Ranggagading (JIR) Vol 9, No 2 (2009): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The purpose of this research is to find out how far the influence of budget implementation effectiveness towards the performance evaluation of profit center. The research used descriptive qualitative analysis. The yield of the research shows that PT Rahayu Santoso has utilized budget in evaluating the performance of its resposibility center. It can be looked at the effectiveness of budget implementation where the budget becomes work orientation for every responsibility center, so delegation of authority and responsibility to all managers of responsibility centers have double duty and responsibility. Besides that the performance evaluation of the menagers of profit centers was done comparing determined budget with its realization by means of probability ratio : Gross Profit Margin, Operating Profit Margin, and Net Profit Margin. Keywords : Budget implementation; the evaluation of profit center
Pengaruh Atribut Produk Terhadap Persepsi Konsumen: Studi Kasus Motor Merek Honda Jenis Vario pada PT. Kusumasejati Intiprima Cabang Bogor Zuhdi, Saefudin; Supardi, Denny
Jurnal Ilmiah Ranggagading (JIR) Vol 9, No 2 (2009): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Marketing strategy conducted by the company in stimulating the company’s good perception shaping is by developing product and its attributes comprising brand, package, phisical being et cetera which can be evaluated by consumers in harmony with value system, belief, and consumers experience as users. The goal of this research is to find out how are consumers perception toward the objects (company, product, or brand) and marketing strategy conducted by the company company, its product and its attributes. The result of the research shows that Honda brand motor product of dominant vario genre has influence (score on an average 4,16), its found that consumers perception to the attribute of Honda brand motor product of vario genre is “good” (score on an average 4). Regression analysis result shows that function y = 46.694 + 0.326 (x), it can be used to predict if the grade of product attribute variable is 5, then it can be predicated that consumers perception is 48,324. Thereby it can be found out from correlation coefficient analysis result that motor product attribute has significant correlation to the perception of society with moderate and positive correlation (score 0,405) and the attribute product has contribution as high as 16,403 percent in influencing the perception of society. Keywords : Product attribute; Consumers Perception.
Pengaruh Kualitas Produk Terhadap Tingkat Kepuasan Pelanggan Studi Kasus Produk Wireline pada Penduduk Cisarua Bogor Supariyani, Hj. Emmy; Fitriandi, Diki
Jurnal Ilmiah Ranggagading (JIR) Vol 9, No 2 (2009): Jurnal Ilmiah Ranggagading
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This research has purpose to know how are quality product the company established and its influence to customers satisfaction, and to know what factors have influence to wireline effectiveness and what efforts will be done. Based on ICSI (Indonesia Customer Satisfaction) survey to wireline produtct by PT Telkom, there are three criterions of customers satisfaction, namely satisfaction to product quality (Qualiti Satisfaction Score (QSS)) = 86,4%, Satisfaction to price (Value Satisfaction Score (VSS)) = 77,7%, and perpection that’s used on the whole is the best product compared to other products (Percived Best Score) = 80,1%. From the result of simple correlation regression calculation, It’s obtained simple regression equation, that is Y = 16,037 + 0,826 X. The result here shows that there is functional correlation between variable X (product quality) and variable Y (Customers Satisfaction Stage) will increase 0,826%. Whereas its correlation can be proven that, based on the calculation mentined above, there is positive and significant correlation as high as 0,614 between product quality and customers satisfaction stage, and the determination coefficient is R2 = 37,1%. Key words: Production quality; customers satisfaction
Pengaruh Distribusi dan Kualitas Produk Terhadap Kepuasan Pelanggan Studi Kasus Produk Air Minum pada PDAM Tirta Pakuan Kota Bogor Sulistiono, Angga; Sylvianica, Yuniany
Jurnal Ilmiah Ranggagading (JIR) Vol 9, No 2 (2009): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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This research was done to find out how product quality yielded By the company and the influence of the distribution and quality of product towards customers satisfaction will be. The research was carried out at drinking water of PDAM Tirta Pakuan Kota Bogor. The result of double regression analysis ia Y = 6,52 + 0,62 X 1 + (-0,14) X 2. It means that if disrtibution grade (X1) rises 1, then customers will increas 62 percent and if product quality grade (X2) rises 1, then customers satisfaction will decrease 14 percent. This equation functions to predict if distribution variable and product quality become different or change, then customers satisfaction variable changes as well. The result of double correlation coefficient is grade r = 0,66. It means that there is positive and significant influence of the distribution and quality of product towards customers satisfaction. The resul of double determination coefficient shows that the distribution and quality pf product contributes 44 percent in creating customers satisfaction. Key words: Distribution; Product quality; Customers satisfaction
Peranan Modal Kerja Dalam Meningkatkan Kinerja Keuangan Studi Kasus PT Kalbe Farma Tbk. Hidayat, Lukman; Muttaqien, Dira
Jurnal Ilmiah Ranggagading (JIR) Vol 9, No 2 (2009): Jurnal Ilmiah Ranggagading
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The research goal is to find out correlation analysis and the influenceof work capital in increasing company’s performance. The analysis was done to find out if work capital sum has correlation and influence to the increase of financial performance viewed from liquidity side and conpany’s profitability. Resaearch was done at PT Kalbe Farma, Tbk. The research yield by work capital ratio, liquidity raton, and profitability ration shows that in five periods, namely 2003-2007, PT Kalbe Farma, Tbk. has not been albe to manage well yet. It can be proved that work capital circulation of the company decreased and thereby its profitability decreased as will. But if viewed from liquidity, the increase at the sum of net work capital affords to increase the company’s liquidility. Correlation and influence in every year are always significant. It show that up and down of work capital and work capital circulation wall have aifluence to liquidity and profitability. If work capital increases, so financial performance of the company will increase, likewise on the contrary if woek capital circilation decreases, then financial performance of the company will decrease as well. That is why work capital sum at PT Kalbe Farma, Tbk. should be managed efficiently and the financial performance of company will increase. Key words: Work capital; Liquidity; profitabiliity
Analisis Strategi Pemasaran Dalam Memasarkan Produk Jasa Studi Kasus pada Rumah Sakit Karya Bhakti Sujana, Sujana; Nurwandi, Mohd
Jurnal Ilmiah Ranggagading (JIR) Vol 9, No 2 (2009): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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This research has purposes in order that Kerya Bhakti Hospital will be able to know the situation of service competition of The Hospital at present and in the future, to know its strengths and weaknesses, and to know the accurate maeketing strategies. The research method used by the author is SWOT analysis, namely by mapping the Hospital’s strenghts weaknesses, opportunities, and threats. The mapping was made in questionnaire directed towar some experts the Hospital has. Their answers were used in SWOT matrix, IFE matrix, EFE matrix and IE matrix. Based on available data, it can be obtained internal strategy factor: 2,808, whereas external strategy factor: 2,727. By combining total score at each matrix (IFE and EFE), Karya Bhakti Hospital in the state of stability/growth. The strategy at this state, that should be selected is conducting guidance. From the analysis result, it can be concluded that Karya Bhakti Hospital shoul utilize concentration strategy in care of horizontal integration by conducting addition or increase of service facilities and creating product the other hospitals do not have. Key words: SWOT analysis; Marketing strategy

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