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Annaria Magdalena Marpaung
STIE Kesatuan
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

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Pengaruh Suku Bunga Sbi Dan Kurs Dolar Marpaung, Annaria Magdalena
Jurnal Ilmiah Kesatuan (JIK) Vol 11, No 2 (2009): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Abstract

SBI interest rate is yield of investments in Sertifikat Bank Indonesia (SBI) which is determined by Bank Indonesia. Dollar exchange rate is the relative price of Dollar against Rupiah. Certificates of Bank Indonesia as free risk investment instruments and Dollar exchange rate are consideration factors before investing in the stock market in stocks so that stock prices are influenced by those two variables. This study used the monthly data of SBI interest rates and monthly Dollar exchange rates and it is officially recorded in Bank Indonesia. The monthly closing prices of IHSG were used for stock prices data. This study used data period 2004-2008 and was processed using SPSS 17.0. The study concluded that the SBI interest rates strongly related, negatively affected and significant on stock prices. SBI interest rate related very weak, negatively affected but not significant on dollar exchange rate. Study of other factors that affect the Dollar exchange rate found that the dollar exchange rate is significantly affected by the balance of payments. Dollar exchange rate related, negatively affected and significant on stock prices. SBI interest rate and Dollar exchange rate simultaneously related very srong, negative effected and significant on stock prices.
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.
Penerapan Sistem Pembelian Dalam Kaitannya Dengan Sistem Pengeluaran Kas Guna Mencapai Efektivitas Pengendalian Intern Marpaung, Annaria Magdalena
Jurnal Ilmiah Kesatuan (JIK) Vol 12, No 1 (2010): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Purchasing transactions in general can be categorized into two kinds: local purchasing and import purchasing.Local purchasing is a purchase from domestic suppliers, whereas import is from abroad. In making a purchase of goods at every company, purchase accounting system is needed in bringing about purchasing transaction. If purchasing system is not correct or controlled, the company willnot be stable in carrying out its daily operational activities.Purchasing system arranges ways to do all purchasings needed by the company. This system starts from goods needed up to goods purchased will have been received. The goal of this research is to evaluate purchasing system in connection with cash expenditure of a service company. The evaluation is done to find out whether the purchasing system established by the company has constituted a minimum opportunity to act deceitfulness in carrying out purchase, from goods needed up to goods received. In addition, the author evaluate as well how cash expenditure procedure to pay to the suppliers can be accounted for and can be avoided from deceitfulness. The research has been conducted by the author at PT Bogor Raya Development, located in Bogor. PT Bogor Raya is a company functioning as Property Services, Golf Club, Event Organizer, and Hotel & Resort. The result of this research shows that internal control on purchasing and cash expenditure system at PT Bogor Raya Development has not been good enough yet, there are opportunities to act deceitfulness at the system. The opportunities to act deceitfulness are able to be viewed from the convergence of purchasing function and receipt function. Besides, it’s found wasting, that is printing exit bank ducuments in triple, and the same two documents are kept at the same department. This constitutes a waste because printing requires cost that is not cheap. The evaluation’s result of this research shows that there are several points which are not applied at PT Bogor Raya Development. The procedure system has not been made in written by the company, with the result that sometimes it causes the employees feel confused: the tasks they do actually including their resposibility or not. In addition, the supervision on goods received has not been effective yet because purchasing function and goods acceptance are not separated. The supervision on goods in the warehouse has not been effective as well because it’s held by the employee of purchasing department. Written procedure will make the employees easier to know their tasks and responsibilities. Thereby, internal control on purchasing system and cash expenditure can be effective.
Evaluasi Atas Pengendalian Intern Penjualan Dalam Upaya Meningkatkan Efektifitas Prosedur Penjualan Marpaung, Annaria Magdalena
Jurnal Ilmiah Kesatuan (JIK) Vol 12, No 2 (2010): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Internal Control is one of the important things in company management, particularly to improve sales effectiveness. The goal of this research is to know how internal control in the company works and whether effort done by the company management can improve sale effectiveness. This research was done at PT AGRICON PUTRA CITRA OPTIMA TERMINIX, the company operates in service sector of pest exterminator by means of fumigation, termite baiting system (TBS), and chemical barrier system (CBS). The company is located in Bogor. This under-thesis arrangement has purposes for the author as well, namely to enlarge knowledge and to extend insight, especially about internal control system. In collecting data needed, the author did literature study related to the issues discussed. Besides, she carried out field study directly to the company that would be observed and examined. The results of this research shows that PT AGRICON PUTRA CITRA OPTIMA TERMINIX has worked well with internal control system. There has been separation of duties and functions of sale; and transaction process has been running well. In addition, the company has run internal control by questionnaire, narrative, and flowchart well; and it almost meet five components of internal control system in accordance with COSO. The selling system is arranged well and there are evidences to sale effectiveness.
Pengaruh Intensitas Pameran dan Jumlah Surveyor terhadap Volume Penjualan Studi Kasus PT. Mega Central Finance Cabang Cibinong Marpaung, Annaria Magdalena; Hasibuan, David H.M.; Aryono, Agus
Jurnal Ilmiah Ranggagading (JIR) Vol 10, No 1 (2010): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

In achieving required selling target, company can raise cooperation with dealer of Yamaha, Honda, and Suzuki to bring about exhibition. PT. Mega Auto Finance is company operating in financing of Yamaha, Honda, and Suzuki motorcycle. By increasing exhibition intensity and sum of account officer, it can increase selling as high as 23 + 25 = 48 in breakdown as follows: Y= (94) + (23) (1) + 25 (1) = 94 + 23 + 25 = 142 The result of processing of double linear correlation data, it’s yielded r = 0,876, it means there is significant and positive influence between exhibition intensity and sum of account officer toward selling result. Coefficient determination (CD) = 0,7674; it means exhibition intensity and sum of account officer/surveyor have contribution toward selling result as high as 76,74%, The rest as high as 23,26% is influenced by other factor. At real hypothesis test of 0,05, it is found F-count (29,69) > F-tabel (4,96). Therefore, Ho is rejected and Ha is accepted. It can be conclude there is correlation between exhibition intensity and sum of account officer/surveyor with selling result. Keywords: Marketing management, Exhibition;
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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Abstract

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.
Analisis Perlakuan Akuntansi Pendanaan Mudharabah Dalam Kaitannya Dengan Psak 105 Pada PT. Bank Jabar Banten Syariah Marpaung, Annaria Magdalena; Rosita, Siti Ita
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 2 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Existence of Syariah Bangking to be especially beneficial amid the unstable economic conditions after the global crisis. Where the Syariah Bangking largely able to demonstrate the existence of national economic growth. Regulators see it as BI (Bank Indonesia) continues its efforts to encourage the growth of Syariah Banking to Syariah Bangking can further contribute to the national economy. This study aimed to analyze how the accounting treatment funding at a Banking Mudharabah Syariah. Note that funding is one source Mudharabah third party funds. Analyzes were conducted to determine and assess whether in practice these deals are done related to funding in accordance with the principle of Mudharabah Syariah is PASK Syariah . DSN MUI fatwa, and policies set by BI. Authors doing research at PT. Bank Jabar Banten Syariah Bogor Branch office located at Simpang Warung Jambu No.9-10 Jl. Raya Bogor Pajajaran 21. From the results of research conducted at PT. Bank Jabar Banten Syariah Bogor Branch offerings indicates that a transaction is derived from the products offered funding mudharabah basically become a major revenue source third party funding, which if it is observed by the bank management will greatly assist the growth of Banks in the future in an effort to increase in revenue. But the main concern is how the accounting treatment in the financial statements, in order to fulfill the terms and conditions apply. In general PT. Bank Jabar Banten Syariah Bogor Branch has implemented the provisions applicable to the products run on Syariah. The analysis in this study indicate that PT. Bank Jabar Banten Syariah Branches Bogor have been recorded and reported financing transactions Mudharabah accordance with applicable regulations, namely PASK No.105. Therefore, encouraged to PT. Bank Jabar Banten Syariah should always follow the development of Islamic Financial Accounting Standards, DSN MUI fatwa related to financing transactions Mudharabah.
Evaluasi Atas Pengakuan Pendapatan Pada Perusahaan Jasa Konstruksi Kaitannya Terhadap Laporan Laba Rugi Perusahaan Hasibuan, David HM; Marpaung, Annaria Magdalena; Gunawan, Yosep
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 2 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The research’s goal is to evaluate income acknowledgement at construction service company that make work contract on construction with work giver. The evaluation is intended to find out the correlation of income acknowledgement conducted by PT. Nusa Sukses Jaya, towards the company’s profit and loss accounting. The result of the research shows that PT. Nusa Sukses Jaya has not carried out income acknowledgement and responsibility yet well enough. By using percentage method, responsibility accomplishment has not been calculated yet in a reliable manner with the result that gross profit can’t be found out at the accomplishment phase. From the evaluation result done by the author at PT. Nusa Sukses Jaya, it can be concluded that income of construction service company is in the form of project income. That income was acknowledged by the company by utilizing finished contract method and accomplishment percentage method. So was responsibility accomplishment. Accounting policy determined for profit and has accounting by PT. Nusa Sekses Jaya has not been in mutual accord yet with PSAK No.1 concerning Finance Accounting Statement. No cash flow accounting and equity change on the annual finance accounting of PT. Nusa Sukses Jaya, particularly in the year 2008.
Analisis Perputaran Modal Kerja Dan Perputaran Total Aset Terhadap Basic Earning Power (BEP) ., Suhaeni; Marpaung, Annaria Magdalena
Jurnal Ilmiah Manajemen Kesatuan Vol 5 No 1 (2017): JIMKES Edisi April 2017
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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Abstract

Working capital in a company is very important because it pays the company’s all current liabilities, its sources can be derived from the results of the company's operations and sales profits. The higher working capital turnover, the smaller funds that are embedded in working capital to achieve sales, thus showing that the company is efficient in the use of working capital. Basic earning power describes the company's effectiveness in utilizing all sources of funds, which shows the economic profitability of the company. The purpose of this study was to determine and analyze whether or not there are relationships between working capital turnover and asset turnover total of the basic earning power. The study was conducted at PT Indofood Sukses Makmur, Tbk and PT Mayora Indah Tbk. using the simultaneous linear regression analysis as the tool for the analytical method. The research resulted that for the case of PT Indofood Sukses Makmur there is a significant relationship between working capital turnover and total asset turnover on the basic earning power. As for PT Mayora Indah Tbk. author did not find a relationship between working capital turnover and total asset turnover total on the basic earning power due the result of SPSS being not significant.
Co-Authors ., Lizabeth ., Suhaeni Aan Soelehan Abdul Rivai Agus Aryono Andre Andre, Andre Ani Mekaniwati Anwar, Chyntia Novalita Atika Prilaliyani Bintang Sahala Marpaung David H.M. Hasibuan David HM Hasibuan Dewi K., Shanty Enjang Tachyan Budianto Hadi, Cecilia Valentina Sri Hasibuan , David HM Hasibuan , Lis Adidah Hulman Fauzi Indrie Kenshy Marpaung, Bintang Sahala M Marpaung, bintangsahala0203 Nurmayanti, Nora Pasaribu, Astria Sarah Nadia Garini Sari , Siti Khoerunisa Setiawaty, Khairani Nur Indah Siti Ita Rosita Siti Khoerunisa Sari, SE Yosep Gunawan