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Evaluasi Sistem Billing Pasien Dalam Rangka Meningkatkan Efektivitas Operasional Rawat Jalan Iriyadi, Iriyadi; Budianto, Enjang Tachyan
Jurnal Ilmiah Kesatuan (JIK) Vol 11, No 2 (2009): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Billing System is important for the hospitals. This System can help them to run the activities, in managing data, this system is able to process many data’s which are useful for the hospital management. This system is also able to give information in processing the revenues. The objective of this research is to find out the billing system for outpatient and procedure system for outpatient at PMI Hospital Bogor. Also to find out the role of billing system in increasing the ffectiveness of hospital operating system in managing the revenues. The research was carried out at PMI Hospital, located in Jalan Pajajaran Bogor, and it serves medical services for the patient. The research has proven that PMI Hospital Bogor uses Fully Integrated Bill System, it is a billing system which is integrated to all systems in the hospital (especially for financial issues). In this system all of the processes, such as registration, polyclinics actions, pharmacy and all supporting things will be recorded directly, even finance and Accounting departments will get reports and data’s easily and quickly. The result of evaluation shows that each system need to be evaluated in its implementation in order to be able to full fill all the users need. At PMI Hospital, billing system for the outpatient is more able to answer the management needs in providing report, mainly the revenues of outpatient. The system is more efficient in putting data’s or transactions compare to manual input. But, there is a weakness of the system, the report of the revenues does not match with data transactions provided. The solution is the report is made into manual recapitulation which is reported as the revenues report later.
Evaluasi Pengendalian Intern Persediaan Pipa Distribusi Dan Accessories Dalam Mengamankan Asset Perusahaan Pada PDAM Tirta Pakuan Budianto, Enjang Tachyan; Setiawan, Hendra
Jurnal Ilmiah Kesatuan (JIK) Vol 11, No 2 (2009): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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The purpose of this study was to evaluate whether the internal control system in securing supply company asset have been carried out properly and in accordance with the generally accepted in Indonesia and accordance with procedures issued by the companies concerned. Research conducted in the PDAM Tirta Pakuan Bogor. Water is a company engaged in the processing of drinking water and as the largest producer in Bogor. The result showed PDAM Tirta Pakuan Bogor has done internal control and securing supplies company with good assets. And the control is quite justifiable to serve as the basis in making decisions that are presented in the balance sheet value. Control is done because each part in stock supply have their respective functions and existing inventories are used to fulfill customer needs so that existing stocks can be sufficient and no excess over stock. The result of the evaluation in this study showed that supplies in warehouse in accordance with the needs and storage is done by separating the types, quality and size so that if at any time would be hospitalization stock will easily do that because the goods are properly stored, this existing can be maintained properly and protected from any loss.
Analisis Strategi Harga Dalam Hubungannya Dengan Kualitas Produk Marpaung, Annaria Magdalena; Budianto, Enjang Tachyan
Jurnal Ilmiah Kesatuan (JIK) Vol 11, No 1 (2009): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Kepuasan pelanggan adalah situasi kognitif pembeli berkenaan dengan kesepadanan atau ketidaksepadanan antara hasil yang didapatkan dibandingkan dengan pengorbanan yang dilakukan.Hasil penelitian menunjukkan bahwa Pelayanan memiliki mean minimum sebesar 3.49 dan nilai maximum sebesar 4.03. hasil untuk rata-rata keseluruhan 3.79 dimana memiliki tingkat standar deviasi sebesar 0.144 yang berarti bahwa kepuasan pelanggan bisa bergeser menjadi 3.79 ditambah standar deviasi sebesar 0.144 menjadi sebesar 3.934 atau bergeser menjadi 3.79 dikurangi standar deviasi sebesar 0.144 menjadi sebesar 3.646. Kepuasan Pelanggan memiliki mean minimum sebesar 3.30 dan nilai maximum sebesar 3.85. hasil untuk rata-rata keseluruhan 3.61 dimana memiliki tingkat standar deviasi sebesar 0.126 yang berarti bahwa kepuasan pelanggan bisa bergeser menjadi 3.61 ditambah standar deviasi sebesar 0.126 menjadi sebesar 3.736 atau bergeser menjadi 3.61 dikurangi standar deviasi sebesar 0.126 menjadi sebesar 3.484. Berdasarkan hasil penelitian dapat ditarik kesimpulan bahwa; Dari hasil Analisis Regresi menyatakan bahwa fungsi y=0.432+0.942(x). Hasil Analisis Koefisien Korelasi diketahui bahwa nilai R = 0.754, yang berarti bahwa terjadi hubungan yang signifikan dengan keeratan hubungan yang Kuat dan positif antara Pelayanan dengan Kepuasan Pelanggan. Hasil Analisis Koefisien Determinasi menunjukkan bahwa Pelayanan memiliki kontribusi sebesar 56.852 persen dalam menciptakan Kepuasan Pelanggan, dan sisanya sebesar 43.148 dipengaruhi oleh kontribusi faktor-faktor lainnya yang masih lemah.
Evaluasi Atas Penerapan Sistem Informasi Akuntansi Dengan Program Ias (Integrated Accounting System) Dalam Kaitannya Dengan Pengelolaan Persediaan Suku Cadang Budianto, Enjang Tachyan; Surya, Tarida Marlin
Jurnal Ilmiah Kesatuan (JIK) Vol 10, No 2 (2008): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Tujuan penelitian ini adalah untuk mengevaluasi suatu system informasi akuntansi berbasis computer yang diterapkan oleh sebuah perusahaan sebagai media pengelola data. Evaluasi dilakukan untuk mengetahui seberapa besar peranan program IAS dalam kaitannya dengan pengelolaan persediaan suku cadang. Penelitian yang dilakukan penulis adalah pada PT. Roda Perkasa yang berlokasi di Jakarta. PT. Roda Perkasa adalah perusahaan yang bergerak dalam bidang jasa, yaitu menyediakan angkutan untuk Inducement dan Holcim. Hasil penelitian menunjukkan bahwa PT. Roda Perkasa telah menerapkan program IAS sejak tahun 1995. Program ini menerapkan sistem pengelolaan persediaan suku cadang yang pencatatannya menggunakan metode AVERAGE (Rata-rata tertimbang). Program ini menyediakan laporan untuk persediaan secara akurat dan up-todate. Hasil evaluasi dari penelitian ini penulis menyarankan agar perusahaan dapat memelihara dan mengembangkan sistem program yang sudah berjalan agar penggunaannya lebih efektif dalam pengelolaan persediaan suku cadang sehingga menghasilkan laporan yang up-todate.
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
Penerapan Sistem Penjualan Cash Dan Credit Card Dalam Kaitannya Dengan Member Card Discount Budianto, Enjang Tachyan; Marpaung, Annaria Magdalena; Kenshy, Indrie
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 1 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Selling is a very important sector, so many ways are often taken to improve company’s selling system, starting from the traditional to the modern one. Along with the rapid development of technology, many companies utilize technology to improve the company’s system.They look at promising point from the empowerment of technology. The purpose of this study is to analyze the selling system at a company carrying out the selling process of goods. In the company there are two ways of selling, sales in cash and sales using credit card. This analysis was conducted to find out whether the system adopted in the company works well, where the system is reliable to assess the accuracy of the inventory. The company issues card member to customers, so that the writer also analyzes the system of sales in cash and sales using credit card in its connection with the use of membership cards. This research was done at PT X located in Bogor, a company that’s engaged in retail sales. From the research done at PT X, it can be known that the system of sales in cash and sales using credit card were done well. For the sales using credit card, the company reported its revenueafter there’s revenue in bank appointed byretail sales company, so the accounting department has to perform bank reconciliation regularly and makes reporting properly.
Analisis Kepatuhan Pengusaha Kena Pajak Dalam Menyampaikan SPT Masa PPN Tahun 2010 Marpaung, Annaria Magdalena; Budianto, Enjang Tachyan
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 1 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Tax is one of the largest sources of funding for a state. Tax emerges as an effort to cover all state expenditures and to finance a country’s development. Value added tax (VAT) is tax imposed on the delivery or import of taxable goods and services conducted by the taxable company and it can be imposed many times whenever the value added abides and it can be credited. The purpose of this study is to determine how to calculate the value added tax at PT Pilar Multi Sentosa as well as to determine the adherence stage of PT Pilar Multi Sentosa (the taxable company) in conveying SPT ofvalue added tax period after the change of VAT Law 2010. The result of this study shows that PT Pilar Multi Sentosa as one of taxable companies adheres in conveying SPT of value added tax period 2010 because it has paid and reported the tax on time. PT Pilar Multi Sentosa was established in 1999 and located in Baranang Siang Indah, Jalan telaga Warga I, Blok B 1 No. 17, RT/RW 04/05, Katulampa, East Bogor subdistrict. The company engages in the field of buildings developinng or popularly called cantractor. Its Taxpayer Identification Number (TIN) – Nomor Pokok Wajib Pajak (NPWP) – is 02.740.584.4.404.000.
Evaluasi Atas Penerapan Pernyataan Standar Akuntansi Keuangan 101 Dalam Kaitannya Dengan Kewajaran Penyajian Laporan Keuangan Pada PT. Bank Jabar Banten Syariah Sutarti, Sutarti; Budianto, Enjang Tachyan; Saesar, Adilah
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 2 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Banking industries which run their business based on sharia principles strarted formally in 1992 and growing rapidly until today. Society and all sorts of sides related to sharia banks have a high trust to sharia banks to carry out their functions and they will require qualified accounting as a responsibility. In connection with presenting and arranging of qualified and transparent financial account (financial statement) in business, Indonesia Accountants Union (IAI) has a commitment to reach it by issuing PSAK No. 101. The purpose of this study is to evaluate the application of PSAK No. 101 concerning presentation worthiness of financial account at Sharia Bank. The evaluation was conducted to find out whether financial account presentation at Sharia Bank is in accordance with applicable accounting standard, the PSAK No. 101. The study was done at Bogor Branch Office of PT Bank Jabar Banten Shariah located in Jl. Pajajaran, Bogor. Data used by the author is the financial account of PT Bank Jabar Banten Shariah 2010. The result shows that financial accounting presented at PT Bank Jabar Banten Shariah has not been fully in mutual accord with PSAK No. 101, because no agrrement in using several terminologies which are not in mutual accord with PSAK 101.
Co-Authors Adilah Saesar Annaria Magdalena Marpaung Hendra Setiawan Indrie Kenshy Iriyadi Iriyadi Mia Sumiati Sutarti Sutarti Tarida Marlin Surya