Articles
<![CDATA[Penyajian Laporan Arus Kas Menurut Psak 2 Guna Mendukung Pengambilan Keputusan Investasi Pada PT Pan Brothers Tbk ]]>
<![CDATA[Sutarti, Sutarti]]>
<![CDATA[ Jurnal Ilmiah Kesatuan (JIK) Vol 14, No 1 (2012): Jurnal Ilmiah Kesatuan ]]>
Publisher : <![CDATA[STIE Kesatuan ]]>
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<![CDATA[Laporan arus kas merupakan laporan penting yang
menggambarkan kondisi kas sesungguhnya yang dimiliki
perusahaan serta kemampuan perusahaan dalam
menggunakan kas yang telah diperoleh. Laporan arus kas
merupakan indikator yang mencerminkan sejauh mana
operasional kas perusahaan dapat menghasilkan arus kas
yang cukup untuk melunasi pinjaman, memelihara
kemampuan operasinya, membayar deviden dan
melakukan investasi baru tanpa mengandalkan
pendanaan dari luar perusahaan.
Tujuan penelitian ini adalah untuk mengetahui
penyajian laporan arus kas yang sesuai dengan PSAK
serta peran laporan arus kas dalam pengambilan
keputusan pada PT. Pan Brothers, Tbk. Analisa
dilakukan untuk mengetahui apakah peran laporan arus
kas sebagai pendukung pengambilan keputusan investasi
telah digunakan oleh perusahaan. PT. Pan Brothers, Tbk
berlokasi di Tanggerang yang berfungsi sebagai produsen
untuk pakaian jadi.
Hasil penelitian menunjukkan bahwa pada PT. Pan
Brothers, Tbk telah menyusun laporan arus kas yang
sesuai dengan PSAK 2. Laporan arus kas yang disusun
digunakan oleh manajemen sebagai pendukung dalam
pengambilan keputusan investasi.]]>
<![CDATA[Analisis Atas Pengakuan Pendapatan Dan Beban Pada Industri Gondorukem Perum Perhutani Unit III Dan Kesesuaiannya Dengan Psak 32 ]]>
<![CDATA[Sutarti, Sutarti]]>
<![CDATA[ Jurnal Ilmiah Kesatuan (JIK) Vol 12, No 1 (2010): Jurnal Ilmiah Kesatuan ]]>
Publisher : <![CDATA[STIE Kesatuan ]]>
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<![CDATA[Perum Perhutani represents one of State Owned Corporates (BUMN) thatâs given authority as a single organizer of forsts in Indonesia, especially in Java Island which is divided into three sectors, those are Perum Perhutani Unit I in Central Java, Perum Perhutani Unit II in East Java, and Perum Perhutani Unit III in West Java & Banten. The central office is located in Jakarta. Gondorukem Industry represents a division of Autonomous Business Unit of Perum perhutani.
The purpose of this research is to analize revenues and expenses of Forestry Company, especially in Gongorukem industry of Perum Perhutani Unit III. Since Indonesia Accountants Association (IAI) has arranged Finance Standard Accounting Statement (PSAK) 32,hence for their finance statement standard all of Forestry Companies have to refer to Finance Standard Accounting Statement 32. The analysis performed is to know whether revenues and expenses admission in Gondorukem Industry of Perum Perhutani Unit III have met revenues and expenses admission at PSAK 32 concerning forestry accounting.
Based on the result of the research carried out by the writer in Gondorukem Industry of Perum Perhutani Unit III, itâs obtained that revenues and expenses recognition in Gondorukem Industry of Perum Perhutani Unit III used accrual basic. It means that itâs in accordance with PSAK 32 which state that the revenues and expenses have to be recognized by using accual basic.]]>
<![CDATA[Analisis Biaya Relevan Dalam Menentukan Pengambilan Keputusan Menerima Atau Menolak Pesanan Khusus Pada UD. Sejati Mulia ]]>
<![CDATA[Sutarti, Sutarti]]>
<![CDATA[ Jurnal Ilmiah Kesatuan (JIK) Vol 12, No 2 (2010): Jurnal Ilmiah Kesatuan ]]>
Publisher : <![CDATA[STIE Kesatuan ]]>
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<![CDATA[The background serves as a basis for this research is relevant cost information to make decision to accept or reject special order. Relevant cost is future cost that affect decision to make of. Relevant cost information in decision making on special order is based on cost behaviour analysis.
The object of this research is UD Sejati Mulia in Surabaya which has not applied relevant cost analysis method yet to make decision to accept or reject special order. UD is an Indonesia abbreviation which mean Trading of Commerce. The information used is the costs in the years 2004 â 2008. The cost behaviour analysis is used to classify costs to be fixed cost, semivariable cost, and variable cost. The separation of semivariable into fixed element and variable element uses least square method. The approach used in this reseach is descriptive approach which illustrate the situation of the corporation itself compared to external environment. Data are gotten by means of interview, documentation study, and observation.
The relevant cost analysis used to separate variable cost, fixed cost, and semivariable cost is relevant to make decision either to accept or to reject special order because not all costs can be categorized as relevant cost. The decision to accept or to reject special order will be better to pay attention to external factors as well such as marketing area of special order should be different from regular order. In addition, the effect of brand given by distributor should be taken note of as well. The result of this reseach shows that if the corporation accepts special order, it earns additional profit as high as Rp8.805.573,70 for rice flour special order and Rp4.030.764, 93 for cooking spices special order in addition to take an advantage of idle capacity.]]>
<![CDATA[Analisis Perbandingan Arus Kas PT Duta Pertiwi Tbk Dan PT Kawasan Industri Jababeka Tbk ]]>
<![CDATA[Sutarti, Sutarti]]>;
<![CDATA[Bawono, Sri]]>
<![CDATA[ Jurnal Ilmiah Kesatuan (JIK) Vol 10, No 2 (2008): Jurnal Ilmiah Kesatuan ]]>
Publisher : <![CDATA[STIE Kesatuan ]]>
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<![CDATA[Perusahaan menggunakan Laporan keuangan
sebagai alat untuk berkomunikasi antara data keuangan
atau aktivitas suatu perusahaan dengan pihakâpihak
yang berkepentingan dengan data atau aktivitas
perusahaan tersebut. Kemudian laporan keuangan
tersebut akan dianalisa dengan menggunakan teknik
metode analisis yang umum digunakan oleh para analisa.
Dalam rangka memberikan informasi tentang kondisi
keuangan perusahaan maka dapat dilihat dari nilai
perhitungan berdasarkan analisis rasio untuk lebih
mempermudah dalam menilai kondisi keuangan suatu
perusahaan.
Tujuan penelitian ini adalah untuk mengetahui
kondisi keuangan perusahaan yaitu bagaimanakah
risiko, arus kas dan IRR perusahaan. Penelitian yang
dilakukan penulis tidak langsung dilakukan di
perusahaan tetapi untuk mengambil data perusahaan
yang diperlukan diambil dari BEJ melalui situs internet.
Dalam penelitian ini penulis menggunakan analisis
rasio yaitu untuk rasio risiko menggunakan rasio
standard deviasi dan koefesiensi variasi untuk rasio arus
kas menggunakan rasio arus kas, dan IRR menggunakan
rasio lRR, penelitian dilakukan selama lima periode
dengan menggunakan data lima periode yaitu periode
tahun 2002 sampai dengan tahun 2006.
PT Duta Pertiwi Tbk dilihat dari risikonya dapat
pula dikatakan cukup rendah karena investasi
perusahaan tidak terlalu besar dan perusahaan mampu
mengatur manajemen risiko sehinnga dapat
memperkecil risikonya. Dilihat dari arus kas perusahaan
cukup baik walaupun ada sedikit penurunan namun
ditahun berikutnya ada peningkatan, lalu dilihat dari IRR
perusahan sangat baik karena hasil IRR jauh lebih tinggi
dibandingkan dengan RRR. PT Kawasan Industri
Jababeka Tbk mempunyai risiko yang cukup tinggi
karena perusahaan tersebut mempunyai investasi yang
cukup besar, hal ini dapat membahayakan kondisi
perusahaan. Dilihat dari arus kas PT Kawasan Industri
Jababeka Tbk masih kurang baik karena berfluktuasi dan
selalu turun dari tahun ke tahun, begitu juga dengan IRR
kurang begitu baik karena hasil IRR kurang dari RRR.
Keadaan kondisi keuangan perusahaan baik buruknya
dipengaruhi oleh kinerja perusahaan tersebut.]]>
<![CDATA[Pengaruh Arus Kas Operasi terhadap Kemampulabaan Perusahaan : Studi Kasus pada PT. SMCB, Tbk dan PT. INTP, Tbk ]]>
<![CDATA[Sutarti, Sutarti]]>;
<![CDATA[Widarta, Edwin]]>
<![CDATA[ Jurnal Ilmiah Ranggagading (JIR) Vol 10, No 1 (2010): Jurnal Ilmiah Ranggagading ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Kesatuan ]]>
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<![CDATA[The purpose of this research is to recognize the influence and the relationship between the operating cash flow (X) and companyâs profitability (Y). The ratio which has been used for cash flow are the operating activities in terms of sales, which is the operating cash flow divided by sales whereas the profitability ratio is gross profit margin. Two cement companies (PT. Holcim Indonesia Tbk and PT. Indocement Tunggal Prakarsa Tbk.) which have been operated from 2004 until 2008 under the same industry was used for this research purpose.
The analysis method used in this research is coefficient correlation analysis which is used to determine the relationship between variables; coefficient determination analysis is used to quantify a strong relationship between variables; and coefficient regression analysis is used to estimate the relationship between the dependent variable independent variable. Lastly, trend analysis is used to see an increase or a decrease (the flow) of each variable.
The results of this research could be concluded that different outcomes from two cement companies have been recognized, which are (a) the format of operating cash flow statement from the SMCB case study showed a significant improvement of cash flow (79%), therefore, SMCB could optimize the operation of the operating cash flow statement by increasing the amount of net cash flow from operating activities for each period of time, whereas under INTP case, the net cash flow from operating activities have not showed a significant improvement (6%). (b) The relationship and the influence between operating cash flow statement and companyâs profitability and gross margin from SMCB case study, showed a significant result as the alpha equals 4.4% whereas INTP is alpha equals 15% with a significant relationship between variables (74.3%). The main factor of this insignificant result is the effect of the insignificant increase of the operating cash flow statement is not balance with the significant increase in sales. This is caused by the significant amount of cash receivable (non cash items) in INTP Company, that influences the result of the operating cash flow statement.
Keywords : Operational cash flow and profitability]]>
<![CDATA[Evaluasi atas Penerapan Akuntansi Dana Pensiun dalam Kaitannya dengan Asersi Manajemen : Studi Kasus pada PT. Taspen (Persero) Cabang Bogor ]]>
<![CDATA[Sutarti, Sutarti]]>;
<![CDATA[Christin, Angki]]>
<![CDATA[ Jurnal Ilmiah Ranggagading (JIR) Vol 9, No 1 (2009): Jurnal Ilmiah Ranggagading ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Kesatuan ]]>
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<![CDATA[The aim of this research is to evaluate an implementation of Accountancy Pension Fund in a company and it is linked to asersi management whether the company has implemented Accountancy Pension Fund based on SAK generally which covers itâs composition and report to those who competent especially the company management.
The result shows that the company has implemented Accountancy Pension Fund well. Itâs shown by the policy of accounting based on SAK no. 18.
Not only the implementation of Accountancy Pension Fund, the company has also managed itâs fund well and it can be trusted by the company management and it always gives the financial statements regulary. The implementation of Accountancy Pension Fund has been alocated clearly and completely and it is proven by the records of every transaction in a journal and it is confirmed by the company management, especially by department of finance and finance administration of the company and it is served and expressed naturally.
Keywods : Accountancy Pension Fund, Asersi Management.]]>
<![CDATA[Formulasi Strategi Pelayanan dalam Meningkatkan Kepuasan Pelanggan (Studi Kasus Pada PT. X) ]]>
<![CDATA[Sutarti, Sutarti]]>;
<![CDATA[Rosita, Siti Ita]]>
<![CDATA[ Jurnal Ilmiah Ranggagading (JIR) Vol 8, No 2 (2008): Jurnal Ilmiah Ranggagading ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Kesatuan ]]>
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<![CDATA[Dari hasil penelitian dan matrik IFAS perusahaan mendapat nilai skor 2.882 perusahaan memiliki kekuatan yang tergolong sedang (rata-rata) dalam melakukan formulasi strategi pelayanannya. Sedangkan dari matrik EFAS perusahaan memperoleh nilai skor 2.663 angka ini menunjukkan bahwa respon yang diberikan oleh perusahaan kepada lingkungan eksternalnya tergolong sedang.
Apabila masing - masing total nilai skor dipetakan dalam matriks, maka posisi perusahaan saat ini adalah pada kotak kuadran ke V (lima) yang berarti posisi perusahaan dapat mengembangkan formulasi startegi yang telah ada hanya menambahkan beberapa hal yang menjadi kelemahan (weakness) perusahaan.
Dalam analisis pengendalian persediaan barang, penulis menggnakan rmus EOQ (Economic Order Quantity), Safety Stock dan Reoreder Point. Sebelum menggunakan rumus EOQ pemesanan dilakukan sebanyak 8 kali dalam satu periode dengan biaya pemesanan Rp. 3.030.000, setiap kali pesan sebanyak 10.000 karton dengan harga perkartonnya Rp. 156.000. Dengan biaya penyimpanan yang dinyatakan dalam persentase (%) yaitu 0.01 atau 1 %. Sedangkan setelah menggunakan rumus EOQ, pemesanan cukup dilakukan sebanyak 4 kali dalam satu periode dan setiap kali pesan sebanyak 17.629 karton. Berarti perusahaan dapat menghemat biaya sebesar Rp. 1.888.378.760,-
Keywords: Strategi Pemasaran; Customer Service.]]>
<![CDATA[Analisis Saham-Saham Jakarta Islamic Index untuk Membentuk Portofolio yang Optimal dengan Menggunakan Single Indeks Model Studi Kasus Pada Bursa Efek Jakarta. ]]>
<![CDATA[Sutarti, Sutarti]]>
<![CDATA[ Jurnal Ilmiah Ranggagading (JIR) Vol 7, No 2 (2007): Jurnal Ilmiah Ranggagading ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Kesatuan ]]>
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<![CDATA[The purpose of this research is to find out shares of Jakarta Islamic Index (JII) those are considered as selected shares at optimal portfolio by using Single Index Model and to find out fund allocation of selected shares at optimal portfolio as well as to find out expected return and deviation standard of return at optimal portfolio. Counting result of optimal portfolio formation and Single Index Model shows tat the difference between using Rf in counting and using assumption of Rf = 0 is extremely insignificant. To be viewed from expected return and variance, there is difference as high as 0,0047 or 0,47%. That is why, Single Index Model can be utilized as analysis instrument for Muslim investor or reksadana syariah in determining optimal portfolio.
Keywords: Single Index Model; Investment; Optimal portfolio]]>
<![CDATA[Analisis PSAK No. 45 dalam penyajian Laporan Keuangan Organisasi Nirlaba Studi Kasus pada Rumah Sakit âXâ ]]>
<![CDATA[Sutarti, Sutarti]]>;
<![CDATA[Prayitno, Deni]]>
<![CDATA[ Jurnal Ilmiah Ranggagading (JIR) Vol 7, No 1 (2007): Jurnal Ilmiah Ranggagading ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Kesatuan ]]>
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<![CDATA[The target of this research is to analyze presentation of organizational financial statement of the organization (hospital). Analysis was conducted to find out whether the presentation of hospital financial statement is in accordance with Statement of Standard Financial Accounting (PSAK) Number 45. Result of the research indicated that Hospital âXâ has presented financial statement matching PSAK No. 45, that can be seen in its financial statement component consisting of : financial position report, activity report, cash flow statement, and note to the financial statement.
Analysis result in this research indicated that there is some revision in the financial statement. Firstly, the presentation concerning the resource which the hospital has, like: unattached net asset, transient tied, and tied permanent which are grouped into equity which mirror in financial position report. Equity at profit organization/company respresents owner equity which consists of capital stock and retained earning, while at the non-profit organization like Hospital âXâ, its ownership is not based on the capital stock and retained earning. Secondly, the Hospital âXâ had better consider assessment and abolishment of stock. This includes the stock which has no transfer (dead stock) and the slow moving stock exceeding two years or worn are moved into the others asset or the stock will be abolished.
Keywords : presentation of financial statement, applying of PSAK No. 45.]]>
<![CDATA[Tinjauan Sistem Akuntansi Piutang dan Penerimaan Kas pada Koperasi Karyawan PT. Goodyear Tbk ]]>
<![CDATA[Sutarti, Sutarti]]>;
<![CDATA[Rosita, Siti Ita]]>;
<![CDATA[Aisyah, Iis Siti]]>
<![CDATA[ Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 2 (2006): Jurnal Ilmiah Ranggagading ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Kesatuan ]]>
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<![CDATA[Credit management at co-operative needs good accounting system and procedure to minimize risk of credit from any abuse, no-returned credit, and other risks as it has been carried out at enterprises in the form of Limited Company, CV, et cetera. The credit at Goodyear Workerâs Co-operative are acquired from material selling by credit service and being in debt by co-operative members.
The finding of this study showed that credit accounting system and cash acquisition at Goodyear Workersâ Co-operative was good enough because of support by organizational structure and internal control that made separation of obvious functional responsibilities of each department and other component of control.
Keywords : Credit accounting system]]>
