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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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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

Evaluasi Sistem Pengendalian Intern Persediaan Barang Jadi dalam Meningkatkan Efektivitas dan Efisiensi Operasi Pada PT. Compotec International Hastoni, Hastoni; Damandari, Sapto Amal; Rachmawati, Sanovi
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 2 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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There are several things emerge in management cycle of finished product stock. They require attention to deal with existing problems by forming companyâs good internal control system. So that conducive climate on one of companyâs assets can be created. Evaluation on internal control system will not merely comprise the process and procedure of management of finished product stock. Itâs also covers data completeness in the form of documents or form linked with stock that must be brought to account in the form of report and reliable accounting data. Keywords: Internal Control, Finished Product Supply

Penerapan Sistem Pengendalian Intern dalam Meminimalkan Kredit Macet : Studi Kasus pada PT Sinar Sosro Kp Sawangan Hastoni, Hastoni; Nugraha, Andi
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 1 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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This research was carried out to get estimation of how far the quality of credit selling system and procedure, the internal control system of credit selling, credit management, and how far the internal control of credit selling has influence toward credit quality raising and minimize stuck claim. The outcome of this research indicates that generally the implementation of credit selling system and procedure has gone smoothly. This matter can be observed from the existence of duty and authority at each departement in line with job description, the internal control practice of credit selling focused at the organization, procedure, and recording, as well as from healty practices. It can be detected on gradually and incessantly process from credit submission up to the submission approved. Keywords: Internal Control; Credit.

Penerapan Sistem dan Prosedur Produksi Studi Kasus pada PT. Great River International Hastoni, Hastoni; Andrianto, Toni
Jurnal Ilmiah Ranggagading (JIR) Vol 5, No 2 (2005): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Dalam sistem informasi akuntansi terdapat bermacam-macam aktivitas yang berkaitan dengan siklus pemrosesan transaksi. Salah satu siklus pemrosesan transaksi adalah siklus produksi. Pada PT . Great River International kegiatan siklus produksi bertujuan untuk mengubah bahan baku yang berupa cotton, fiber fill, spandek, dan lace menjadi produk yang berupa pakaian dalam wanita. Pelaksanaan siklus produksi yang dilakukan digunakan dokumen dan catatan yang bertujuan untuk memudahkan pelaksanaan siklus produksi yang dilakukan. Keywords : Siklus Produksi

Peranan Sistem dan Prosedur Penjualan dalam Menunjang Efektifitas Pengendalian Intern Piutan :. Studi Kasus PT. Indomobil Finance Indonesia Hastoni, Hastoni
Jurnal Ilmiah Ranggagading (JIR) Vol 4, No 2 (2004): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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This research has purposes to study the role of financing system and procedure in supporting internal control of credit. From analysis result, itâs obvious that selling system or procedure supports internal control of credit intensely, besides we come to know that percentage of unsolved credit is influenced by other factors out of agreement system and procedure, among other this things economic condition as a whole. Itâs visible at percentage rising of unsolved credit during 2003. Generally it has been triggered by unstable economic condition so that it has evoked high level dismissal of workers and bankruptcy increase. There for, it is necessary conducting efforts to decrease unsolved credit form period to period including by more strict internal analysis and control to gain qualified lessees or consumers who are able to comply with their responsibilities to the firm. Keywords : Selling System and Procedure; Internal Control

Evaluasi Atas Akuntansi Persediaan Dan Pengaruhnya Terhadap Laba Rugi Dalam Laporan Keuangan Pd. Usaha Meubel Hastoni, Hastoni
Jurnal Ilmiah Ranggagading (JIR) Vol 4, No 1 (2004): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Metode penilaian persediaan menggunakan metode LIFO untuk memberikan suatu laporan laba rugi perspektif artinya laba bersih diukur dengan menggunakan LIFO yang menggabungkan harga jual dan biaya akuisisi yang sekarang. LIFO memungkinkan manajemen mempengaruhi laba dengan menetapkan waktu pembelian suatu item persediaan. Kesalahan perhitungan persediaan mempengaruhi neraca dan laporan laba rugi. Sebagai contoh, kesalahan dalam perhitungan fisik persediaan akan mengakibatkan kekeliruan persediaan akhir, aktiva lancar, dan total aktiva pada neraca. Penentuan persediaan memainkan peranan penting dalam menandingkan beban dengan pendapatan dalam suatu periode tertentu. Keywords : Akuntansi Persediaan; Laba Rugi; Laporan Keuangan

Analisis Penyusunan Anggaran Dalam Kaitannya Dengan Rencana Akuntansi Pertanggungjawaban Manajemen Pada Pdam Tirta Pakuan Kota Bogor Setiawan, Hendra; Hastoni, Hastoni; Ginanjar, Agung
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 1 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Process budgeting arrangement is negotiation event between the manager responsibility centre with the superior to decided what will be do by the manager and how. The result from this negotiation is a statement that has been legalize about profit and expenses that has been expect along budgeting year to every responsibility centre and to the organization in general. In general, a company was separate into parts that smaller who been given several kinds of responsibility. This parts was called division, department, business unit etc. every parts who responsibility to every several managerial task. An organization leader has to make sure that individual in every department work to achieve goal that has been decided by the top management. Responsibility accounting is a concept and a device that used by the management in assess individual and department to make achieve several goal. The motive of this research is to analysis budgeting arrangement that doing by the company in correlation with management responsibility accounting. Analysis been doing to see the method of budgeting arrangement that company doing has appropriate with the order who match so it can be responsible by the manager to every incorrect thatâs happen between realization and budgeting who has been decided. The research that writer do is in PDAM Tirta Pakuan Kota Bogor. The company works in given serve in drinking water. The result from the research show that PDAM Tirta Pakuan Kota Bogor has arrange the budget with well and it appropriate with the order who match, this thing saw from the result of the compare between budget and realization who has difference assess not very far. Beside that, PDAM Tirta Pakuan Kota Bogor also has used responsibility accounting very well, its can see from the assign of power and responsible that very good and direct also its doesnât had one unit who have double duty and responsible.

Evaluasi Atas Sistem Penggajian Dalam Kaitannya Dengan Pengendalian Intern Pada PT Dae Kwang Hastoni, Hastoni; Suryadinata, Erick Desma
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 2 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Payroll system is a series of procedures relating to the management of employee data from the recording, until the payment of salary calculation. In managing these data need to be controlled from the possibility of error would tar calculation, classification, and distribution of payroll costs so that adequate control is necessary for the purpose of internal control over salary is reached. The purpose of this study was to evaluate the payroll system in leather processing companies which register, calculation and payment of salaries. The evaluation conducted to determine whether the payroll system has been implemented at the company and is expected to run in accordance with the procedures set out the management in controlling costs of salaries, and associated with internal pengendalan component of salary. This research was conducted by the author in PT. Dae Kwang, located in the Village Leuwinutug, Citeureup Subdistrict, Bogor Regency. PT. Dae Kwang is the leather processing industry company, which processed raw skins (wet blue) into semi-finished leather. In preparing this paper, the method used by writer is method deskiptif, and data collection done by: library research to obtain secondary data, and field research to obtain primary data from the company. The result showed that the PT. Dae Kwang, payroll system has been implemented fairly well. It is shown by the existence of procedures, documents and records in the payroll system which can be used to help companies find employees who commit fraud and anticipate the risks that may occur. The reports generated by the payroll system, particularly regarding the calculation of attendance and salary costs, which are used by companies as a basis for calculating salary payments, besides that the payroll system accuracy in record keeping, calculation and payment of salaries used as the basis of internal control over salary The evaluation results in this study show that there are some things of concern, among others: 1) the absence of a written job description, so that each employee work hard to define, especially when those employees do not enter or leave the company. In addition it will also cause a lack of clarity of the responsibilities of each, so it can overlap the work, 2) human resources are placed on the record in this case the finance and accounting into one section, 3) the absence of internal audit within the company to supervise and examine the course of its business, so that fraud or problems that may occur can not be solved quickly. Given these shortcomings, the risk of embezzlement and payroll data manipulation can occur. The addition of employees in the finance and internal oversight in the organizational structure as well as honesty, loyalty and responsibility of employees to be a determinant of the success of the companys internal control over salaries.

Evaluasi Pengakuan Pendapatan dan Beban Kontrak serta Pengaruhnya Terhadap laba Perusahaan Konstruksi Sesuai PSAK 34 Revisi 2010 Bryan, Bryan; Hastoni, Hastoni
Jurnal Ilmiah Akuntansi Kesatuan Vol 1 No 3 (2013): JIAKES Edisi Desember 2013
Publisher : Institut Bisnis dan Informatika Kesatuan

Constructions services company has unique characteristics, where the consctruction project arenot all resolve in one accounting period and generally conducted in mid-construction. Necessitatingspecial metods used by construction companies to claim there income and the burden by payingattention to stage of completion of contract activity. The use of methods that are not appropriaterevenue recognition will affect the recognition of expenses that impact the companyâ€™s periodicearnings. The research objective was to evaluate the method of recognition revenue and expenses onits construction contract with the Financial Accounting Standards, IAS 11 which came into forceeffectively on 2012. With to have validity of IAS 11 in the year 2012, expected the company whichis engaged in construction services are able to apply IAS 11 in the implementation of recognitioncontract revenue and expenses. Research on the author is in the PT Kreasinta Namora located onJl. Kalibata Tengah 17A No 12 South Jakarta is a company engaged in building constructionsand interior design. The result showed that PT Kreasinta Namora has been followed andimplemented showed that PT Kreasinta Namora has been followed and implemented by both theFinancial Accounting Standards, contract revenue and contract expenses associated withconstruction contracts are recognized at their respective jobs as revenue and expenses with respect tothe contract activity (percentage of completion), in accordance with IAS 11.

Analisis Pengaruh Penerapan PSAK No.46 Terhadap Laporan Laba Rugi Pada Lima Perusahan Yang Terdaftar Di BEI Kusmala, Abdilla Rahmania; Hastoni, Hastoni
Jurnal Ilmiah Akuntansi Kesatuan Vol 2 No 3 (2014): JIAKES Edisi Desember 2014
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v2i3.838

The purpose of this research is to examine if PSAK NO. 46 is applied by these following companies: the PT Astra International Tbk, PT Mustika Ratu Tbk, PT Indah Maju Tbk, PT Gudang Garam Tbk, and PT Aneka Tambang, Tbk and how its application influences the companies ' income statements. The data of the income statements were obtained from Pojok Bursa Efek Indonesia at STIE Kesatuan. The results showed that in the application of PSAK NO. 46 will develop assets and deferred tax liabilities interest arising due to temporary differences. The application of PSAK NO. 46 give rise to a difference between the burden of income tax with income tax debt resulting from the existence of differences in recognition of taxdeferred interest assets, which is set to PSAK NO. 46. Keywords : PSAK 46, Deferred Tax Assets, Income Tax Expenses

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