Article Per Year (5 Year)
p-Index From 2020 - 2025
1.554
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Aplikasi Bisnis Kesatuan Jurnal Informatika Kesatuan
Robert Pius Pardede
Institut Bisnis dan Informatika Kesatuan
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
Analisis Harga Pokok Produksi Untuk Menentukan Harga Jual Tahu Anis Khaerunnisa; Robert Pius Pardede
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.1213

Abstract

Determination of the cost of production is very important considering the benefits of information on the cost of production are to determine the selling price of the product, monitoring the realization of production costs, calculating the periodic income and determining the cost of inventories of finished products and products in process that will be presented in the balance sheet cost elements into the cost of production, there are two approaches, namely Full Costing and variable costing. Full Costingis a method of determining the cost of production that takes into account all elements of production costs into the cost of production consisting of raw material costs, direct labor costs, and factory overhead costs, both variable and fixed. While variable costing is a method of determining the cost of production consisting of raw material costs, direct labor costs, and variable factory overhead costs. This study aims to determine the analysis of the cost of production method applied to the compehu Home Industry and to find out the comparison of the calculation of the cost of production in determining the price of tofu juak in the compehu Home Industry. Keywords: Full Costing, Variable Costing, and Cost of Production.
Prosedur Pembukaan Rekening Tabungan Pensiun Simponi Pada Pt Bank Negara Indonesia (Persero), Tbk Kantor Kas Suryakencana Reni Desyanti; Robert Pius Pardede; Toni Andrianto
Jurnal Aplikasi Bisnis Kesatuan Vol 1 No 1 (2021): JABKES Edisi Agustus 2021
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v1i1.788

Abstract

PT Bank Negara Indonesia (Persero).Tbk merupakan salah satu bank milik pemerintah yang menghadirkan produk Tabungan Pensiun Simponi. Dimana produk tersebut dikhususkan bagi para pensiunan dengan tujuan untuk memberikan kemudahan dan kesempatan bagi para pensiunan PT Bank Negara Indonesia (Persero).Tbk Kantor Kas Suryakencana. Segmentasi dalam Tabungan Pensiun tersebut adalah para pensiunan pegawai negeri sipil, TNI, Polri, pensiunan pegawai BUMN/BUMD/Swasta yang mendapatkan manfaat pensiun bulanan. Tujuan dalam pembahasan tugas akhir ini yaitu untuk mengetahui persyaratan, prosedur, dan kendala-kendala pada saat pembukaan rekening tabungan pensiun pada PT Bank Negara Indonesia (Persero).Tbk Kantor Kas Suryakencana. Dalam hasil pembahasan tersebut dapat diketahui bahwa persyaratan dan prosedur pembukaan rekening tabungan pensiun pada PT Bank Negara Indonesia (Persero).Tbk Kantor Kas Suryakencana sudah sangat baik dan mudah dipahami, hanya saja masih ada kendala-kendala saat pembukaan rekening tabungan pensiun misalnya sistem komputer yang error dan jaringan yang tidak stabil. Hal ini tentunya harus diperhatikan dan ditingkatkan lagi kemajuan teknologinya. Misalnya, melakukan perbaharuan minimal satu bulan sekali dan meningkatkan kestabilan pada sistem dan jaringan.
Penerapan Sistem Akuntansi Pengeluaran Kas Atas Biaya Perjalanan Dinas Pada PT. Adhi Karya (Persero) Tbk Talitha Irfanolita; Robert Pius Pardede
Jurnal Aplikasi Bisnis Kesatuan Vol 2 No 1 (2022): JABKES Edisi April 2022
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v2i1.1353

Abstract

Adhi Karya (Persero) Tbk is one of the companies registered in the State-Owned Enterprises (BUMN) which is engaged in construction services, namely infrastructure development, EPC (engineering, procurement & construction), real estate and property. The accounting system used by PT. Adhi Karya (Persero) Tbk one of which is a cash disbursement system. Where the cash disbursement system in this company is to meet the operational needs of the head office, divisions and projects in cash. In this company, the activities of employees on official trips or duties are obligatory duties outside the area where they work. At PT. Adhi Karya (Persero) Tbk business travel activities can be said to be quite frequent which causes frequent cash disbursements transactions for official travel expenses. The purpose of this final project is to find out the application of the cash disbursement accounting system for official travel expenses, find out how cash disbursements are made for official travel costs or employee duties, and examine the suitability of the application process and cash disbursements for official travel expenses or employee duties with applicable regulations. Based on the results of practical work, it can be concluded that, all the rules and regarding the accounting system for cash disbursements for official travel costs at PT. Adhi Karya (Persero) Tbk has complied with the applicable regulations. Keywords : Cash Expenditure Accounting System, Official Travel Expenses
Pengaruh Likuiditas, Solvabilitas, Profitabilitas terhadap Harga Saham Sub Sektor Food and Beverages yang Terdaftar di BEI Tahun 2016-2020 Stefany Aurelia; Heri Sastra; Robert Pius Pardede
Jurnal Ilmiah Manajemen Kesatuan Vol 10 No 3 (2022): JIMKES Edisi Desember 2022
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v10i3.1515

Abstract

Penelitian ini dilakukan untuk menguji pengaruh Current Ratio (CR), Debt to Equity Ratio (DER), dan Return on Equity (ROE) terhadap Harga Saham pada perusahaan Food and Beverages yang terdaftar di BEI (Bursa Efek Indonesia) Tahun 2016-2020. Data yang digunakan dalam penelitian ini berasal dari laporan keuangan tahunan audit. Metode pengambilan sampel adalah purposive sampling. dari 6 perusahaan. Analisis data yang digunakan adalah analisis regresi linier berganda menggunakan SPSS 21. Hasil penelitian menunjukkan nilai Adjusted R Square 0.169 atau 16,9 % yang berarti Current Ratio, Debt to Equity Ration dan Return On Equity memiliki pengaruh 16,9% terhadap Harga Saham. Sedangkan sisanya 80,1% dipengaruhi variabel lain diluar ketiga variabel bebas yang telah diteliti. Hasil Uji F menunjukkan bahwa variabel independen Current Ratio, Debt to Equity Ratio dan Return on Equity secara simultan berpengaruh signifikan terhadap Harga Saham. Hasil Uji t menunjukkan bahwa variabel Current Ratio dan Debt to Equity Ratio berpengaruh signifikan terhadap Harga Saham. Sebaliknya variabel Return on Equity tidak berpengaruh tidak signifikan terhadap Harga Saham Kata Kunci: Current Ratio (CR), Debt to Equity Ratio (DER),Return on Equity (ROE), dan Harga Saham
Kinerja Keuangan Bank Pada Masa Pandemi COVID-19 Robert Pius Pardede; Sinta Listari
Jurnal Ilmiah Manajemen Kesatuan Vol 11 No 1 (2023): JIMKES Edisi April 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i1.1726

Abstract

Dampak pandemi COVID-19 di Indonesia menyebabkan kinerja ekonomi melemah akibat pemberlakuan kebijakan Pembatasan Sosial Berskala Besar (PSBB) untuk mencegah penyebaran Covid 19. Menurut Badan Pusat Statistik, pada tahun 2020 Indonesia perekonomian secara keseluruhan mengalami pertumbuhan negatif sebesar 2,51 persen. Tujuan penelitian ini untuk mengetahui kinerja keuangan bank pada masa pandemi Covid-19. Obyek penelitian ini adalah laporan keuangan perbankan yang terkategori Buku 1, Buku 2, Buku 3 dan Buku 4. Analisis data dilakukan menggunakan uji beda berpasangan. Hasil penelitian ini menunjukkan Berdasarkan hasil uji beda dan pembahasan yang sudah dilakukan secara keseluruhan dapat disimpulkan bahwa secara umum terdapat perbedaan secara signifikan kinerja bank Buku 4 yang memiliki modal inti lebih dari Rp 30 trilyun antara sebelum dan semasa pandemic baik ditinjau dari aspek solvabilitas, rentabilitas dan likuiditas. Demikian pula dengan bank Buku 3 yang memiliki modal inti Rp 5 – 30 trilyun terdapat perbedaan signifikan dalam kinerja perbankan selama dan semasa pandemic yang ditunjukkan dengan adanya peningkatan pada nilai CAR dan BOPO serta adanya penurunan pada nilai LDR. Bank pada kategori Buku 2 memiliki perbedaan signifikan pada aspek efisiensi Biaya Operasional yang meningkat dan nilai likuiditas yang menurun serta tidak ada perbedaan signifikan pada aspek capital. Kemudian pada bank Buku 1 tidak terdapat perbedaan signifikan pada aspek likuiditas. Perbedaan signifikan kinerja bank Buku 1 terjadi pada aspek capital yang meningkat dan efisiensi biaya operasional yang menurun.
TINJAUAN ATAS PENERAPAN APLIKASI E-FAKTUR 3.0 DAN PELAPORAN SPT MASA PAJAK PERTAMBAHAN NILAI PADA PT MEDKES GLOBAL PRIMA Nur Afifah Azwani; Robert Pius Pardede
Jurnal Informatika Kesatuan Vol 3 No 1 (2023): JIKES Edisi Februari 2023
Publisher : LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jikes.v3i1.1480

Abstract

Tax is one of the largest sources of income for Indonesia, which is used for the welfare of the Indonesian people. By paying taxes, Indonesian citizens are expected to be more orderly and responsible for their own country. Based on this, the role of the Director General of Taxes is very important as it is in charge of tax affairs and makes policies that can maximize tax revenue for the country. One of the policies of the Directorate General of Taxes is the Electronic Tax Invoice known as e-Faktur. This policy is implemented to avoid fictitious tax invoices made by taxpayers. This review aims to review and find out how the application of the e-Faktur 3.0 application as a tool for making Tax Invoices and Periodic SPTs for reporting Periodic VAT SPTs is carried out every month at PT Medkes Global Prima. The evaluation results in this study indicate that the application of the e-Faktur application to PT Medkes Global Prima as a whole is quite good and follows the applicable tax regulations although there are still some shortcomings regarding the minimum output tax so that the company always pays more, this indicates more burden excluded from the income at PT Medkes Global Prima.
Tinjauan Atas Prosedur Pengelolaan Persediaan Pada Proshop Klub Golf Bogor Raya Salsabila Shafa; Ervina Indri Sari; Robert Pius Pardede; Rini Syarif
Jurnal Aplikasi Bisnis Kesatuan Vol 3 No 1 (2023): JABKES Edisi April 2023
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v3i1.1864

Abstract

ABSTRACTInventory is one of the important current assets and has great value for the company's operations. This company does not have a lot of inventory, so there can be a shortage of inventory (stock out) and cannot meet customer requests. But if there is too much inventory (overstock) it will cause unsold goods and pile up in storage.The purpose of writing this research is to evaluate the management of merchandise inventory and to find out what constraints exist when managing inventory. Evaluation is carried out to find out whether inventory management has been carried out properly, also to find out whether obstacles in managing inventory can be overcome properly. The compiler made observations at the Bogor Raya Golf Club Proshop located in Bogor.The observation results show that the Bogor Raya Golf Club Proshop has managed its inventory quite well. Inventory management procedures have been carried out properly starting from submitting requests for goods, ordering goods, goods arriving, until the goods are sold. Even though inventory management at the Bogor Raya Golf Club Proshop has been going well, there are still a number of obstacles, such as late arrival of goods, unexpected requests and incompatibility of ordered goods.The results of the evaluation in this observation show that the Bogor Raya Golf Club Proshop must maintain efforts to manage its inventory, so that unwanted things do not occur which will harm the company. By maintaining inventory, the company does not need to incur costs for reordering or storage costs. Then if you see that the problem came from a supplier/vendor error, that way the company must be smart in choosing suppliers.Keywords: Management, Inventory of goods
Co-Authors Anis Khaerunnisa Ervina Indri Sari Heri Sastra Novita Alifia Putri Nur Afifah Azwani Reni Desyanti Rini Syarif Salsabila Shafa Sinta Listari Stefany Aurelia Talitha Irfanolita Toni Andrianto