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Adri Wihananto
Sekolah Tinggi Ilmu Ekonomi Binaniaga
Economics, Econometrics & Finance

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TELAAHAN PENERAPAN SISTEM INFORMASI AKUNTANSI DENGAN MYOB UNTUK PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PSAK NO. 1 PADA CV. GRAPH PRINTING Adri Wihananto
Jurnal Ilmiah Binaniaga Vol 6, No 01 (2010): June 2010
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v6i1.270

Abstract

Financial statements represent end result from applying an information accounting system. Therefore, to yield good financial statement needed a good information system also. With existence of computerized accounting information system it is provided that accounting information system will walk better and the yielded to financial statements become more accurate and complete. The objective of this research is to know accounting system which previously exists at CV Graph Printing. Others, this research also aim to apply computerized accounting information system with MYOB. This application is expected could help company make good financial statement. CV Graph Printing represent a company moving in the field of printing office. The effort area experienced by this company for example setting (invitation, brochure, visiting card, etc.), screening (clothes, invitation, plastic, etc.), and print (book, invitation, note, etc.). The result of research indicate that accounting information system which preexist at company, that is manual administrate system is not be adequate again. Accounting record process for transactions that happened in company have never been done. Others also the transaction evidences are not kept better. The most important fact is that during the time the company not at all own financial statement so that the owner do not know their company performance during the time. With existence of applying MYOB in its accounting information system, transaction record become easier and quickly. Financial statement could visible any time we wish. Others also, financial statement yielded become more accurate and complete as according to Financial Accounting Standard (FAS) which is validKeywords: accounting information system, MYOB, financial statement
ANALISA PENGENDALIAN KUALITAS PRODUK MENGGUNAKAN SIX SIGMA (Studi Kasus pada PT. Sepatu Mas Idaman Periode Tahun 2011 - 2014) Adri Wihananto; Devi Febrianti
Jurnal Ilmiah Binaniaga Vol 13, No 2 (2017): December 2017
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v13i2.301

Abstract

Persaingan yang terjadi didunia manufaktur menyebabkan perusahaan harus memiliki strategi masing-masing untuk mampu bertahan bahkan bersaing dengan perusahaan lainnya. Peningkatan kualitas menjadi salah satu usaha perusahaan untuk mendapatkan kepuasan pelanggan. Berbagai metode digunakan oleh perusahaan untuk dapat meningkatkan kualitas produk maupun jasa perusahaan. Salah satu metode tersebut yaitu six sigma. Sig sigma merupakan sebuah metode terstruktur untuk memperbaiki suatu proses yang difokuskan untuk memperkecil variasi yang terjadi dalam suatu proses. PT. Sepatu Mas Idaman merupakan salah satu perusahaan yang selalu berusaha melakukan peningkatan kualitas produknya. Untuk itu penulis melakukan analisa terhadap pengendalian kualitas dengan menggunakan metode six sigma pada PT. Sepatu Mas Idaman. Tahap-tahap yang digunakan yaitu tahap DMAIC (define, measure, analyze, improve, control). Pada penelitian ini menggunakan aplikasi minitab untuk membantu menganalisa terutama pada tahap perhitungan p-chart dan diagram pareto. Hasil dari analisa data menunjukkan bahwa PT. Sepatu Mas Idaman telah melakukan pengendalian kualitas dengan cukup baik, dilihat dari nilai DPMO 953,92 dan tingkat sigma 4,6. Kata kunci : DPMO, DMAIC, Six Sigma
PENGARUH RESIKO BISNIS DAN RESIKO KEUANGAN TERHADAP NILAI PERUSAHAAN (Studi Kasus pada Perusahaan PT. Astra Internasional Tbk. dan PT. Tambang Batubara Bukit Asam Tbk.) Adri Wihananto
Jurnal Ilmiah Binaniaga Vol 7, No 01 (2011): June 2011
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v7i01.280

Abstract

   The aim of this research is to analyse relevantly of business risk and financial risk, is have influence and relation, or not with value of company. If in research process found by inexistence of relation and influence from business risk and financial risk, so will searching that problem and searching the othe factors perhaps existence relation and influence to value of companies. The research object are business risk, financial risk, and intrinsic value of companies from PT. Astra Internasional Tbk., and PT. Tambang Batubara Bukit Asam Tbk, case study. The research shows that in PT. Astra Internasional Tbk, influential business risk according to significant towards value of companies, that is with level significant as big as 0,049. While in PT. Tambang Batubara Bukit Asam Tbk, business risk not influential according to significant towards value of companies, that is with level significant as big as 0,980. In PT. Astra International Tbk, influential finance risk according to significant towards value of companies, that is with level significant as big as 0,075. While in PT. Tambang Batubara Bukit Asam Tbk, finance risk not influential according to significant towards value of companies, that is with level significant as big as 0,735. Result of evaluation in this research is that value of companies do not only be influenced by factor of business risk and financial risk of Company. but there is other factor which can influence such as efficiency cost factor, company performance and company dividen policy. Keyword : Business risk, Financial risk, Value of company
Penerapan Food Cost Control Process Kaitannya dengan Penjualan Makanan dalam Meningkatkan Laba pada F & B Departemen (Studi Kasus pada Hotel Salak Bogor) Adri Wihananto
Jurnal Ilmiah Binaniaga Vol 6, No 02 (2010): December 2010
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v6i02.220

Abstract

The cost of food production was costs that were spent to process the food material into a food product, that consisted of the food cost, labor cost and overhead cost The cost of food production was the important matter that must be paid attention to in the determination of the selling price and as the foundation of management decision making in the achievement of the purpose that is the profit. Because of that the management must carry out the control towards the level of the cost of the food raw material so that the profit that was reached could be more increased.  The purpose of this research was to know the application of the process of the control of his cost of the raw material of connection food with the sale in increasing the dirty profit in food and beverage department the Salak Hotel Bogor, Controlling was done purpose at controlling the cost of the food raw material, controlled the quality of the food product that was produced, as well as reached the profit target that was determined. The research that was carried out by the writer was in food and beverage department the Salak Hotel Bogor that was located in Bogor. Food and Beverage Department was to be one of the sources of the income for the Salak Hotel Bogor through the food and beverage sales.  Results of the research showed that generally food and beverage department the of Salak Hotel Bogor carried out the control against the cost of the food raw material by being good enough, through the process of the mechanism of the control that was carried out continuously that involved several functions, from the function of the purchase, receive  the storage and the issuing, the production to finally the food product finally arrive in the guest table was as the product sold. This matter was proven with the achievement of the standard of the percentage of the cost of the food raw material that was maintained by the management, so as the profit target that was appointed to be able to be fulfilled. Results of the application to the control of the cost of food production in this research showed that there is several matters that were not yet carried out well by food and beverage department the Salak Hotel Bogor, that is not yet applied by him the standard recipe, standard portion size, and the standard portion cost that will cause the use of the food material in a excessive and giving of the price that did not follow the change in the price of the food material. If the application of the control to the three matters went again better ate the price level of the subject of food that emerged was able to be able to be minimised to maximise the profit that was received. That was caused by the existence of relations that were close between food cost price, the sale and the profit that was produced.
Co-Authors Febrianti, Devi