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All Journal Jurnal Ilmiah Kesatuan (JIK) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Abdimas Dedikasi Kesatuan Jurnal Aplikasi Bisnis Kesatuan

Udi Pramiudi

STIE Kesatuan

Author-ID : 344408

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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Manajemen Anggaran Proyek PT Sumber Sejahtera Pramiudi, Udi
Jurnal Ilmiah Kesatuan (JIK) Vol 14, No 1 (2012): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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

Peranan anggaran sangat dipengaruhi oleh proses penyusunannya. Proses penyusunan anggaran pada PT Sumber Sejahtera memiliki karakteristik tersendiri seperti, harga dan jenis material yang akan digunakan, faktor eksternal (alam), serta sumber daya manusianya. Tujuan penelitian ini adalah untuk mengetahui penyusunan anggaran proyek, dan sistem pengendalian biaya yang diterapkan pada PT Sumber Sejahtera. Untuk memperoleh data, penulis menggunakan prosedur pengumpulan data dengan melakukan wawancara dan observasi. Penyusunan anggaran proyek PT Sumber Sejahtera didasarkan pada survei lapangan (survei teknis dan survei harga) disertai dengan anggaran yang pernah disusun pada periode atau proyek sejenis sebelumnya. Dalam Pelaksanaan anggaran terdapat beberapa penyimpangan dari rencana anggaran biaya yang telah dibuat. Penyimpangan tersebut terjadi pada penggunaan material, harga material, dan biaya tenaga kerja harian. Hasil penelitian ini menunjukan bahwa spare (biaya tak terduga) pada penyusunan rencana anggaran biaya perlu dievaluasi. Dalam pelaksanaan proyek, pengawasan terhadap kinerja pekerja lapangan perlu ditingkatkan. Dengan demikian tingkat kekakuratan rencana anggaran biaya dapat lebih tersaji dengan baik. Sistem pengendalian biaya yang digunakan sudah cukup baik.

Pengaruh Informasi Arus Kas terhadap Return Saham Perusahaan Studi Kasus Pada Perusahaan Yang Tercatat Di Bei Pada Indeks LQ45 Kurtubi, Ahmad; Pramiudi, Udi
Jurnal Ilmiah Akuntansi Kesatuan Vol 2 No 1 (2014): JIAKES Edisi April 2014
Publisher : Institut Bisnis dan Informatika Kesatuan

The purpose of this study was to determine the cash flow information , stock returns , as well as to determine the effect of cash flow information on stock returns , the company entered in the LQâ€™45 group , by looking at the share price a week before and a week after the financial statements published. Methods This study uses descriptive method , namely decipher cash flow information and stock returns and cash flow of information influence on stock returns in LQâ€™45 companies.The results showed the average of total cash flow who increased in LQâ€™45 Companies group , and stock returns has increased as well , the cash flow of information has influence on stock returns after reporting cash flow published for three consecutive years

Evaluasi Atas Perhitungan Harga Pokok Produksi Dalam Kaitannya Untuk Menentukan Harga Jual. Studi Kasus Pada CV. Jawara Karsa Agusto Pramiudi, Udi; Zesica, Reyna
Jurnal Ilmiah Akuntansi Kesatuan Vol 4 No 1 (2016): JIAKES Edisi April 2016
Publisher : Institut Bisnis dan Informatika Kesatuan

Production cost of goods sold is often made as a guidance by management to make decisions on future activities in order to achieve companyâ€™s objectives, mainly the number of profit intended to gain. This research is aimed at discovering how production cost of goods sold is affecting the selling price. CV. Jawara Karsa Agusto is a manufacturing company running in food industry, especially bread making. The company does not have certain standard to decide the selling price, rather fluctuating and following the marketâ€™s progress. The results show that production cost of good sold is affecting the decision of selling price. Management should also consider the rising in raw materialsâ€™ prices when making policies such as production cost efficiency, thus the companyâ€™s targeted profit will still be achieved.

Peranan Penerapan Sistem Akuntansi Accurate Terhadap Penyusunan Laporan Keuangan (Studi Kasus Pada Umkm Toko Textile Leuwi Di Bogor) Mahardika, Agatha Gema; Pramiudi, Udi; Fahmi, Arief
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 1` (2019): JIAKES Edisi April 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

The purposes of this study are (1) to identify the transaction recording system in micro, small, and medium scale enterprises, in this case the object of study, Textile Leuwi Shop, (2) to recognize the application of Accurate accounting system in Textile Leuwi Shop, and (3) to identify the role of Accurate accounting system application on the financial statements presentation in Textile Leuwi Shop. The research method used in this study is descriptive qualitative based on observation and data obtained. The author tried to explain how transactions were recorded, and the very same transaction data then applied into Accurate accounting system. There is also explanation on the impact of application of Accurate accounting system in Textile Leuwi Shop. The results showed that transactions are still recorded manually and that the shop has not yet make financial statement. Accurate then applied after previously carrying advanced preparation, entering and importing data. After all transaction processes were carried out, a financial report can be made available. The application of Accurate accounting system software guarantees a fast, easy and accurate report.

Analisis Komparatif Perlakuan Akuntansi Atas Pendapatan Dan Beban Apriansyah, Ahmad; Pramiudi, Udi; Setiawan, Hendra
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 1` (2019): JIAKES Edisi April 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

This study is aimed at (1) identifying accounting treatment on revenue and cost) at Tas Tajur, (2) identifying accounting treatment on revenue and cost of Tas Tajur in accordance with SAK EMKM, and (3) identifying the comparison of revenue and cost before and after the SAK EMKM. Method of analysis used is descriptive qualitative analysis to describe accounting treatment on revenue and cost of Tas Tajur in accordance with SAK EMKM, and comparing revenue and cost before and after the application of SAK EMKM. Both primary and secondary data are used in this study. The result shows that accounting treatment of revenue and cost at Tas Tajur are based on cash basis. The accounting treatment of revenue and cost in accordance with SAK EMKM using the accrual basis recognized the cost of depreciation and tax cost of the income from the business activities. The accounting treatment already in accordance with SAK EMKM in recognizing the revenue but the assumption used does not match because Tas Tajur uses cash basis, the cost is recognized is in accordance with SAK EMKM but does not recognized the existence of cost of depreciation for the assets owned and does not recognized the existence of tax cost.

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

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.

Penerapan Metode Economic Order Quantity Dalam Mewujudkan Efisiensi Biaya Persediaan STUDI KASUS PADA PT. SETIAJAYA MOBILINDO BOGOR Herawan, Chandra; Pramiudi, Udi; Edison, Edison
Jurnal Ilmiah Akuntansi Kesatuan Vol 1 No 3 (2013): JIAKES Edisi Desember 2013
Publisher : Institut Bisnis dan Informatika Kesatuan

Inventories are important in making sales for the company to meet consumer demand, so asexpected to be able fill up market needs and utilize existing opportunities to earn income. Ownedstock company must supply the optimum value, so as to meet every demand with minimum cost.then the company can use the method of economic order quantity (EOQ) calculation of theoptimum amount of inventory. By using the EOQ method is the cost incurred for the procurementof supplies to be more minimal. The purpose of this study was to determine how theimplementation of the EOQ method and inventory costs that occurred in the company, as well as tofind out how the role of the EOQ method in the company stock cost efficiently. Research on theauthor is in the PT. Setiajaya Mobilindo Bogor. PT. Setiajaya Mobilindo Bogor is a companywhich engaged in sales, service and spareparts. The results obtained by the method of economicorder quantity (EOQ) ordering the company to find out how economical for each inventory itemand find out the frequency of bookings for a period and when ordering goods to be redone, so thedemand for goods can be satisfied in the maximum. Thus the economic order quantity (EOQ)method important to act in efficient of suppy cost in that company.

Penerapan SAK ETAP Dalam Penyusunan dan Penyajian Laporan Keuangan Fauzi, Rian; Pramiudi, Udi; Djanegara, Moermahadi Soerja
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.v6i3.302

This research was conducted at the Toko Besi Sumber Baja Mandiri which is located at Jalan Raya Pangkalan 2 Kedung Halang, Bogor City. The purpose of this study was to find out how the process of preparing and presenting financial statements at the Toko Besi Sumber Baja Mandiri and knowing how the implementation of SAK ETAP regarding the preparation and presentation of financial statements at the Toko Besi Sumber Baja Mandiri if applied. This study uses a qualitative descriptive method in which the authors describe how the process of preparing and presenting financial statements at Toko Besi Sumber Baja Mandiri and how the implementation of SAK ETAP about the preparation and presentation of financial statements at the Toko Besi Sumber Baja Mandiri if applied. Research results show that the process of preparing and presenting financial statements at Toko Besi Sumber Baja Mandiri is very simple and the preparation and presentation of financial statements based on SAK ETAP at the Sumber Baja Mandiri iron shop if applied includes recording transactions into general journals, posting to general ledgers and presenting financial statements which consists of income statement and retained earnings, balance sheet, and cash flow statement. Keywords: financial statements, SAK ETAP

Analisis Pengendalian Intern Atas Sistem Informasi Penjualan Terhadap Efektivitas Dan Efisiensi Penjualan PT. Enseval Putera Megatrading Tbk. Firmansyah, Ilham; Pramiudi, Udi
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.v8i1.286

As one form of organization, the company must have goals and objectives to be achieved. Sales accounting information system is one of the accounting information sub systems that explains how the procedures in carrying out sales activities. To realize the management of company activities effectively, efficiently, and internal controls are needed that can provide accurate and trustworthy information. To fulfill this, there are several elements which are the main characteristics of an internal control system, including; organizational structure that separates functional responsibilities appropriately, the existence of a system of authority and good bookkeeping procedures, sound practices must be carried out in carrying out the duties and functions of each section in the organization as well as the existence of an employee skill level in accordance with their responsibilities. The results of internal control research on the sales system owned by PT. Enseval Putera Megatrading Tbk. it is quite good and adequate, which includes elements of: control environment, risk assessment, healthy practices, employees whose quality is in accordance with their responsibilities, information and communication, and monitoring. The Role of Internal Control of the sales information system in increasing sales effectiveness and efficiency is very important. The internal sales control system implemented is effective, because it reached the 2018 sales target of Rp. 21.7 trillion, and the realization of the 2018 budget of Rp. 20.6 trillion (Â± 94.93%) and sales volume increased. Can be seen from the increase in sales volume in 2017 amounting to Rp. 19,669,096,571,146 while in 2018 the amount of Rp. 20,604,487,293,751. Keywords: Internal Control, Sales Information System, Sales Effectiveness and Efficiency

Pengaruh Leverage, Profitabilitas dan Likuiditas terhadap Keputusan Hedging Luviani, Nur Hannah; Pramiudi, Udi
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 2 (2020): JIAKES Edisi Agustus 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i2.377

International transactions carried out by companies in Indonesia have some implications related to foreign exchange rates. Fluctuations in foreign exchange rates make the companies experience financial risks resulting in a decrease in profits or an increase in debts, which eventually will raise losses and weaken the financial performance. To avoid these financial risks, companies can make hedging decisions to maintain currency exchange rates and avoid excessive risks. The purpose of this study is to determine and analyze the effects of leverage, profitability and liquidity on hedging decisions in manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2018. The research method used is a quantitative analysis method with purposive sampling technique. Data are obtained from a research sample of 28 companies. This study uses logistic regression analysis techniques to determine the variables that influence companies in hedging decisions. Secondary data were gathered from the Indonesia Stock Exchange, the companiesâ€™ websites and their annual financial statements. The results show that leverage and profitability partially have no effects on hedging decisions, with calculated t scores of 0.578 and 0.198. However, liquidity has an influence on hedging decisions with calculated t score of 0.003. Leverage, profitability and liquidity simultaneously have an influence on hedging decisions with calculated f score of 0.001. Keywords: hedging, leverage, profitability, liquidity

Co-Authors Ahmad Kurtubi, Ahmad Amrulloh Amrulloh Apriansyah, Ahmad APRIYANTI, RISKA DWI Br Ginting, Ruth Natalia Chandra Herawan Dicky Alfian Edison Edison Fahmi, Arief Firmansyah, Ilham Hartanto, Irwan Hendra Setiawan Iriyadi Iriyadi Iswandi Sukartaatmadja Kusuma, Rahma Djati Luviani, Nur Hannah Mahardika, Agatha Gema Maria Ulfah Meilinda, Yesica Moermahadi Soerja Djanegara Prihatin, Rini Yuli Ratih Puspitasari Rian Fauzi Riansyah, Muhamad Saputra, Chara Aclesia Sopian, Muhamad Ahlan Suharmiati Suharmiati Supardji Supardji Triandi Triandi Widhiacahyani, Andiko Pramestya Regita Zesica, Reyna

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