Article Per Year (5 Year)
p-Index From 2021 - 2026
2.076
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Kesatuan (JIK) Jurnal Ilmiah Ranggagading (JIR) JAS-PT Jurnal Analisis Sistem Pendidikan Tinggi Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Abdimas Dedikasi Kesatuan Jurnal Aplikasi Bisnis Kesatuan JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE)
Iriyadi Iriyadi
STIE Kesatuan
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

Published : 41 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 41 Documents
Search

 1   2   3   4   5 
Evaluasi Penerapan Kalkulasi Harga Pokok Proses dalamPenilaian Persediaan Iriyadi, Iriyadi
Jurnal Ilmiah Ranggagading (JIR) Vol 5, No 2 (2005): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Harga pokok produksi merupakan hal penting yang harus dihitung guna penentuan harga jual dan sebagai dasar pengambilan keputusan manajemen untuk memutuskan apakah produk tersebut akan terus diproduksi atau dihentikan pembuatannya. Selain itu, harga pokok produksi juga berguna untuk memudahkan penilaian persediaan produk jadi maupun persediaan barang dalam proses yang akan tersaji dalam Neraca. Kalkulasi harga pokok produksi untuk produk yang dibuat secara massa, akan mengkalkulasi harga pokoknya dengan menggunakan metode harga pokok proses. Berdasarkan uraian ini, penulis melakukan evaluasi kalkulasi harga pokok proses di sebuah perusahaan manufaktur yang melakukan proses produksi massa. Evaluasi dilakukan untuk mengetahui apakah cara mengkalkulasi harga pokok produksi yang dilakukan di perusahaan tersebut dapat dipertanggungjawabkan keakuratannya untuk menilai persediaan produk jadi dan persediaan produk dalam proses akhir. Keywords : Harga Pokok Produksi; Penilaian Persediaan
Analisis Selisih Biaya Produksi Sebagai Alat Pengendalian Manajemen dalam Meningkatkan Efisiensi Biaya Produksi Iriyadi, Iriyadi
Jurnal Ilmiah Ranggagading (JIR) Vol 5, No 1 (2005): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Differential analysis holds a very important role in controlling the production cost of a company. It can, among other things, measure cost efficiency by implementing comparison between standard cost and actual cost. With the analysis we can identify the cause of standard cost and actual cost deviation. Then the management of the company can take recovery action as well as control the cost deviation. Key words : Production Cost Analysis; Management Control; Production Cost.
Peranan Internal Auditor dalam Menunjang Efetifitas Sistem Pengendalian Intern Penggajian Pada PT. Organ Jaya Iriyadi, Iriyadi
Jurnal Ilmiah Ranggagading (JIR) Vol 4, No 2 (2004): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The goal of this research is studying and researching if internal control system of payment applied by firm has gone properly and how about the rule of internal auditor in supporting internal control system effectiveness of payment at the firm. The application of internal audit has significant influence to internal control effectiveness at the firm. It was proved when internal supervisor conducted evaluation at general affairs division that’s responsible to time recording and preparing list of salaries found out false working hours enumeration and fictitious list of workers’ salaries. Keywords : Internal Audit; Internal Control System
Evaluasi Atas Prosedur Pemeriksaan Operasional Dalam Meningkatkan Efektivitas Pengendalian Intern Penjualan Iriyadi, Iriyadi
Jurnal Ilmiah Ranggagading (JIR) Vol 4, No 1 (2004): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Dengan semakin kompleks kegiatan penjualan maka setiap perusahaan harus memiliki pengendalian intern penjualan yang efektif. Dengan adanya pengendalian intern untuk kegiatan penjualan maka dapat terlihat dengan jelas kebijakan dan prosedur penjualan serta tugas dan tanggung jawab dari masing-masing pihak dalam kegiatan penjualan. Untuk mengetahui bahwa pengendalian intern penjualan telah berjalan secara efektif maka secara rutin harus dilakukan pemeriksaan, pemeriksaan ini disebut dengan pemeriksaan intern yang pelaksanaannya dilakukan oleh Auditor Intern perusahaan yang bersangkutan. Keywords : Manajemen Pemasaran; Pengendalian Intern; Prosedur Penjualan.
A Cultural Effects Of Budgetary Participation: Indonesia Evidence Iriyadi, Iriyadi
Jurnal Ilmiah Ranggagading (JIR) Vol 1, No 1 (2001): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pada saat perusahaan-perusahan multinasional semakin berkembang sistem pengendalian keuangan dan sistem penilaian kinerja manajemen mendapat perhatian yang sangat luas dari paa periset di bidang akuntansi karena sampai saat ini belum diperoleh hasil riset yang konsisten, oleh karena itu, para periset sepakat bahwa aspek budaya yang membentuk perilaku dan sikap individu dalam suatu organisasi harus diperhitungkan. Dengan menerapkan konsep biudaya dari Hofstede (1980), Harrison (1992, 1993) menyimpulkan dan menggeneralisasi bahwa di negara berdimensi budaya “high-power distance” dan “low-individualism” (diwakili Singapura), penetapan budget keuangan yang ketat merupakan alat yang efektif bagi atasan untuk menilai kinerja manajemen, sebaliknya di negara berdimensi budaya “low-power distance” dan “high-individualism” (diwakili Australia), penetapan budget yang ketat tidak efektif untuk tujuan tersebut. Di samping itu, Harrison menemukan bahwa partisipasi dalam penyusunan budget tidak terlalu berpengaruh terhadap kepuasan kerja (job satisfaction). Melalui replikasi metode riset yang diterapkan Harrison, hasil riset di Indonesia yang berdimensi budaya sama dengan Singapura (high-power distance dan low-individualism), sistem penilaian yang tidak menekankan pencapaian target/budget justru dapat memperbaiki kinerja manajemen, sedangkan partisipasi dalam penyusunan budget dapat meningkatkan kepuasan kerja para manajer. Dengan demikian hasil riset ini tidak mendukung pendapat Harrison, karena hasil studi di Indonesia memberikan bukti empirik yang baru bahwa penerapan sistem penilaian kinerja yang sama tidak akan efektif diterapkan pada Negara-negara yang berdimensi budaya sama sebagaimana dikemukakan Hofstede. Untuk itu karakteristik budaya Indonesia dalam kaitannya dengan sistem pengendalian keuangan dan kinerja manajemen masih memerlukan penelitian lebih lanjut.
Pengaruh Profesionalisme Auditor Dan Etika Profesi Auditor Terhadap Pertimbangan Tingkat Materialitas Iriyadi, Iriyadi; Supriadi, Yoyon; Vannywati, Vannywati
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 2 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Professionalism became the main requirement for the person who worked as an auditor and a member of the Accountant Public Officer. Professional image of someone in the profession as an auditor on the basis of proficiency in planning, implementation and evaluation of the results of the examination procedure and sufficient confidence of knowledge and their responsibilities. Auditors who have high professional views will contribute to a credible by decision makers. Professional ethics is a set of principles or moral values that bind the community or someone who has been determined by a group or organization associated with the fro professional relationship. In performing its duties and obligations as an auditor must comply with the code of ethics that have been made by the Indonesian Institute of Accountants. Ethical principle of responsibility, public interest, integrity, objectivity, competence and professional prudence, confidentiality, professional behavior, and technical standards in the decision making process. Auditors regarding materiality considerations are considerations and influenced by perceptions of professional auditors to the needs of people who have adequate knowledge and that will put confidence in the financial statements. This study aims to determine the relationship of professionalism and professional ethics of auditors consideration of the level of materiality for financial reporting purposes auditorium. Data used in this study was obtained from questionnaires, completed by the respondents. Respondents in this study is an accountant who worked in public accounting firms in the Jakarta area. Statistical methods used to test the hypothesis is multiple regression. The results of this study indicate that the professionalism of auditors have the effect of 50.7% against the level of materiality considerations. Professional ethics for auditors to have 75% influence on the level of materiality considerations. And professionalism of auditors with the auditors professional ethics at the same time has the effect of 77.3% against the level of materiality considerations.
Anggaran Biaya Sebagai Alat Pengendalian Manajemen Pada PT Asuransi Jiwasraya (Persero) Bogor Alfian, Dicky; Iriyadi, Iriyadi; Pramiudi, Udi
Jurnal Ilmiah Akuntansi Kesatuan Vol 1 No 3 (2013): JIAKES Edisi Desember 2013
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (87.108 KB) | DOI: 10.37641/jiakes.v1i3.244

Abstract

One way to define the company's goals is to create a plan, one that cost planning is essential inthe operation of the company activity. Preparation, control, until the realization of the budget is animportant factor in the control of management. Good management control will be reflected from asound budget planning from start budgeting to realization in which the control of the use of thebudget includes the cost of the company. The purpose of this study was to determine the function ofa planning application to the realization anggarabn budget costs play an important role in themanagement control process in order to achieve the goals set previously by the company. Theresearch was conducted by the author. PT. Asuransi Jiwasraya (Persero) Bogor is located atPajajaran Street 45 Bogor. The results of this study show that the variance resulting from budgetplanning to the realization greatly affects the level of management control of the company. In otherwords, the efficiency of which is determined by the value of variance budget planning process aswell as cost control processes that will better demonstrate the value of the level of managementcontrol of the company.
Analisis Penentuan Tarif Rawat Inap dan Perhitungan Harga Pokok Pada Klinik Utama Rawat Inap dr. Yati Zarnudji Ajmi, Dinda Nur; Iriyadi, Iriyadi
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 3 (2018): JIAKES Edisi Desember 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v6i3.303

Abstract

In general, the establishment of a company is aimed to create profits in order to maintain the business in the long term. The more companies that are established the higher the level of competition. In determining profit, the company's strategy is needed to win the level of competition. Clinic is one of the companies in the service sector, where the determination of his hospitalization rates become one of the company's strategy to determine how profits or profits obtained and expected during a certain period. Therefore, companies need to calculate the cost of goods accurately as a basis for information in decision making, profit planning, job evaluation and cost efficiency monitoring. The purpose of this study is to find out how the rates are determined associated with calculating the cost of inpatient services in 2017. The author conducted research at the Main Clinic Inpatient dr. Yati Zarnudji is located on Jl. Pabuaran Indah No. 31 Kel. Pabuaran Mekar Kec. Cibinong Kab. Bogor 16916. This study uses qualitative descriptive analysis method. This qualitative descriptive analysis method showed calculating the cost of inpatient care services through a financial data and information gathered from the documentation, which is then performed according to the method of data processing in a literature review. The results showed that the calculation of the cost of services based on the analysis results obtained in the VIP class is Rp. 1.211.742, Main class is Rp. 969.394, Primary class is Rp. 848.219, class II A is Rp. 424.110, class II B is Rp. 545.284, and class III Rp. 363.523. As for the rates imposed by the Main Inpatient Clinic Dr. Yati Zarnudji that VIP class is Rp. 500,000-, Main class is Rp. 400,000-, Primary class is Rp. 350,000-, class II A is Rp. 175,000-, class II B is Rp. 225,000-, and class III is Rp. 150,000-,. Therefore, the efficiency costs incurred is required by considering the factors in determining rates of hospitalization such as people's purchasing power, and the rates applied in hospitals or other clinics. Keywords: inpatient rates, cost of good sold, hospital
Peranan Akuntansi Pertanggungjawban Dalam Penilaian Kinerja Pusat Biaya Martianti, Meri Ananda; Iriyadi, Iriyadi
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 1 (2020): JIAKES Edisi April 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i1.334

Abstract

Basically every company has a future plan. However to design the plan a study of the results from the previous year was needed. Accountability accounting is a financial reporting system that is related to the budget and realization, this is to appoint the competent in an organization. The purpose of this study was to find out how the role of accountability accounting in the performance assessment of cost centers in PDAM Tirta Pakuan Kota Bogor. The Method used is descriptive and qualitative analysis. The data used to measure performance is the 2016 financial report. The result of the study show that accountability accounting plays an important role because of the annual monthly and annual performance appraisal and the basis for budgeting that has been implemented by the PDAM Tirta Pakuan Kota Bogor. The result of performance appraisal are used to evaluate financial statements made by managers in optimizing costs, income, investment and profits in the company. Keywords: Accountability accounting, cost center performance.
Penerapan Sistem Akuntansi Penggajian Dalam Kaitannya Dengan Sistem Manajemen Mutu (ISO 9001:2008) Iriyadi, Iriyadi; Edison, Edison; Nurdini, Saras Ayu Adistya
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 1 (2015): JIAKES Edisi April 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i1.843

Abstract

An accounting system is necessary to ensure the company running consistently and efficiently to produce a good performance. One way that can be applied to achieve the goal or objective is to be a synergy with the accounting system of quality management systems (ISO 9001: 2008) which is usually referred to by the Intemational Standard Organization (ISO). Standards become mandatory for many manufacturers or companies to be able to compete in the intemational market, by demonstrating the consistency of the product quality. The purposes of this paper, are to recognize the payroll accounting system implementation at PT. Rahayu Santosa, and identifiy the implementation of quality management system (ISO 9001: 2008) at PT. Rahayu Santosa.The result show that the application of payroll accounting system does not have a direct relation with the quality management system (ISO 9001: 2008), but the quality management system (ISO 9001: 2008) ensures the procedure of a good payroll system. Keywords : ISO 9001:2008 and Accounting System
Co-Authors Abdul Roup, Abdul Adil Fadillah Airin Nuraini Ajmi, Dinda Nur Antonio, Yovita Arinta Oktafiyanthi Bambang Pamungkas Budi Setiawan David Hasibuan Diah Wahyuningsih Diana Ratnaningsih Dicky Alfian Edison Edison Enjang Tachyan Budianto Familia Irene, Bella Febrian, Jan Ferlin Wijaya Gunawan, Lussar Gerrycia H. Bambang Pamungkas Hannum Azkazy Salsabila Hendra Setiawan Jan Horas Veryady Purba Jan Horas Veryady Purba Lumbantobing, Chandra Rony Martianti, Meri Ananda Martono Martono Meri Ananda Martianti Metta, Widia Natalia Natalia Natalia Natalia Nurdini, Saras Ayu Adistya Nusa Muktiadji Prayoga, Rizky R. Aris Budiman Ratih Puspitasari Rianna Rianna Rosdiana, Yulia Maulidyanti Saurmauli Pangaribuan, Windawaty Siti Ita Rosita Siti Ita Rosita Toni Andrianto Tullah, Dewi Sarifah Udi Pramiudi Vannywati Vannywati Vimiyati, Kho Wibowo, Wadudi Yoyon Supriadi Yulia Maulidyanti Rosdiana Zulkarnain, Pingky Dezar