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Analisis Perbandingan Persepsi Masyarakat Kota Bogor Pada Kinerja Perbankan Syariah Dan Perbankan Konvensional Hidayat, Lukman; Marlina, Tri; ., Morita
Jurnal Ilmiah Manajemen Kesatuan Vol 4 No 3 (2016): JIMKES Edisi Desember 2016
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (455.991 KB)

The objective of this study is to identify the perception of atributive performance of syaria and conventional banking products considered by consumers prior tobecome costumers. Moreover, it is also aimed to analyze the comparison between the perception of attributive performance of Syaria and conventional banking products.The population are Bogor residents who have done financial transactions with both Syaria and conventional banks. The size of the sample is 100 respondents using Convenience Sampling technique. The data collection technique uses questionnaire which combines closed questions and open questions. Data are analyzed by non parametric comparison analysis. Based on data analysis, it shows that the perception of the community towards the attributive performance of Syaria banking products is in good category. However, there is no significant difference on the perception of the community towards the attributive performance of Syaria and conventional banking products.

Analisis Penerapan Metode Full Costing Dalam Perhitungan Harga Pokok Produksi Untuk Penetapan Harga Jual Lestari, Alviani; Rosita, Siti Ita; Marlina, Tri
Jurnal Ilmiah Manajemen Kesatuan Vol 7 No 1 (2019): JIMKES Edisi April 2019
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Lemari Syukur Factory is a home industry that produces wardrobe cabinets. It determines selling price based estimation which is inappropriate. The main issue is that the company does not possess proper cost classification system in determining the cost of goods sold. This research is aimed to assist determining the cost of production as the basis for making up finished goods price using full costing method. This research includes quallitative analysis research. Data were collected through interviews and documentation and analyzed by qualitative analysis techniques. The study resulted (1) for cost of goods sold calculation, the factory charged direct material costs of Rp. 325.000.000, direct labor cost of Rp. 211.200.000 and factory overhead cost of Rp. 556,800,000. Total production cost to produce 2,196 units of cabinets in one year amounted to Rp. 1.093.000.000. The factory estimated cost of goods sold for each unit is of Rp. 497.723, and the selling price per cabinet unit is Rp. 500.000. (2) Using full costing method, the cost calculation consisted of direct material costs of Rp. 325.000.000, direct labor cost equal to Rp. 211.200.000, factory overhead fixed cost Rp. 12,042,250, and variable factory overhead cost Rp. Rp. 525.550.000. Thus, the cost of production was Rp. 1,073,792,250 for 2,196 units of cabinets. The cost of goods sold per cabinet unit is Rp. 488.976 and the selling price is Rp. 619.559. (3) The difference in cost of goods sold between full costing and the factory calculation is of Rp 8.747. While the difference between finished product price using full costing and the factory estimation is Rp 133.766.

Evaluasi atas Sistem Informasi Akuntansi Pembelian dalam Kaitannya dengan Pengendalian Intern pada Perusahaan Marlina, Tri; Happines, Tami
Jurnal Ilmiah Akuntansi Kesatuan Vol 5 No 1 (2017): JIAKES Edisi April 2017
Publisher : Institut Bisnis dan Informatika Kesatuan

Purchasing Accounting Information System is used in companies for procurements of required goods in production process. Purchasing can be grouped into 2 (two) sections, import and local. Purchasing Accounting Information System is necessary to be applied for the production sustainability. In this case, companies must set adequate control starting from vendor selection, material selection, until the materials arrive in the warehouse. This study is aimed at finding out the purchasing accounting information system operated in PT Citra Abadi Sejati Bogor, and to eamine whether there is a relationship with internal control. The results show thaht PT Citra Abadi Sejati has operated a proper purchasing accounting information system and in accordance with the Standard Operating Procedures and general standar by using a system called Movex. And so as the internal control also has been operated properly and adequately shown by the jobs separations, serial number-printed documents, and completed with necessary papers.

Pengaruh Komponen Arus Kas Dan Laba Bersih Terhadap Harga Saham Studi Empiris Pada Perusahaan Asuransi Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2010-2014 Marlina, Tri; Haryanto, Ryan Aprilla
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 1 (2018): JIAKES Edisi April 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

This study aims to empirically examine the effect of components of c flow that consist of operating cash flow, investing cash flow, financing cash fl and net income to stock price on insurance companies in Indonesian Stock Exchange. This study used secondary data obtained from company financial reports from the period 2010 until 2014 insurance company that are listed in Indonesia Stock Exchange. The tests conducted were descriptive statistics, classic assumption test, multiple linear regression analysis, coefficient determination, F test, and t test with using the application program SPSS version 20 for windows. Simultaneous research results show that the operating cash flow, investing cash flow, financing cash flow, and net income significantly influence stock price. Partially, operating cash flow significantly influences stock price. Investing cash flow, financing cash flow, and net income do not have significant influence on stock price.

Evaluasi Sistem Akuntansi Penerimaan Dan Pengeluaran Kas Terhadap Pengendalian Piutang Dan Hutang Pada PT. Fortunindo Artha Perkasa Magdalena, Annaria; Marlina, Tri; Amelia, Siska
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 1 (2015): JIAKES Edisi April 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i1.842

The purpose of this study was to evaluate the role of accounting system of cash receipts to receivable and liability controling in company operating activity. This evaluation was completed to identifi the advantages and disadvantages of acoounting system of cash flow of a company. This study was conducted in PT. Fortunindo Artha Perkasa at Jl. Raya Segitiga Puncak, Sukabumi Bogor, Pasar Ciawi. PT. Fortunindo Artha Perkasa is a company spesializes in corporate real estate, including building sale, and purchase with its land rights, managing and leasing buildings, oficces, shops and markets, parkings, and warehousings. The result identified that there is a shortage of accounting system applied manually, so that all forms of division of tasks and functions within the company should be run more effectively in order to avoid errors in recording and reporting. To overcome this company should be described in the form ofa flowchart so visible automatically, quickly, and integrated into the entire operations of the company, where the performance of existing business processes in the company are described using the flowchart. Keywords : cash receipt, receivable and liability controlling, manual accounting system

Evaluasi Atas Pengendalian Intern Penjualan Dalam Kaitannya Dengan Siklus Pendapatan Pada PT. Hotel Properti Internasional (HPI) "BeeOutbound" Hasibuan, David; Marlina, Tri; Rinjani, Mayang Eryan
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 2 (2015): JIAKES Edisi Agustus 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i2.853

The objective of this study was to determine the intemal control ofsale of PT HPI (dept. BeeOutbound), analyse PT HPI (dept. BeeOutbound) revenue cycle and to evaluate the internal control of sales in relation with the revenue cycle at PT. Hotel Properti Intemasional (HPI) (Dept. BeeOutbound). The method used in this script is a descriptive method, and the data collection procedure is done in two ways, namely library research to obtain secondary data, and field research to obtain primary data from the company. For the field research, the author uses three techniques namely are interview, observation, and survey documents. The results of the evaluation of intemal control of sales in relation with the revenue cycle, is that the method of sale applied by PT. HPI (dept. BeeOutbound) is a cash sale. In this case it can be described that intemal control of cash sales at PT. HPI (dept. BeeOutbound) has not been conducted in accordance with proper intemal controls as still occur germinating tasks performed by the administration and accounting. Although the outline of the internal control of cash sales in the revenue cycle is good enough and it is also supported by activities that always meeting regularly performed once a week to monitor the performance of the company and also the company's financial condition. When linked with the results of the evaluation of internal control of sale in relation with the revenue cycle then the PT. HPI has not met these requirements ofgood internal control. Keywords: Internal control of sale, revenue cycle.

Peranan Sistem Penjualan Dalam Kaitannya Dengan Kolektibilitas Piutang Marlina, Tri; Danial, M; Susmiatik, Susmiatik
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 3 (2015): JIAKES Edisi Desember 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i3.859

A company is established to seek maximum profit and to maintain the viability of their bussines. Bussines continuity can be achieved if the goods or services offered can be accepted by consumers. It is therefore important for companies to learn sales system, Sales is one important aspect of a company. One way that is used to increase sales is by using credit sales. Which of the credit sales will cause accounts to be controlled and should be evaluated for collectibity. On the basic of the above conditions is necessary to determine the role of sales system in relation to the collectability of receivables. The study aims to determine the adequacy of the implementation of the sales system, to determine the collectability of accounts receivable company, and to detenninethe role of sales system in relation to the collectability of receivables. The result showed that the system of sale of the company is enough with marked pencentage of bad debts is quite low relative. Keywords: Sales Systems, Collectability of Receivable

Pendampingan Penerapan Standar Akuntansi Keuangan Emkm Dalam Penyajian Laporan Keuangan Umkm Sebagai Salah Satu Dasar Pengajuan Kredit Pinjaman Bank Krismayanti, Elsa; Marlina, Tri
Jurnal Abdimas Dedikasi Kesatuan Vol 2 No 1 (2021): JADKES Edisi Januari - Juni 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v2i1.474

Dalam perekonomian Indonesia Usaha Mikro Kecil dan Menengah merupakan sektor usaha yang paling banyak dijalani oleh masyarakat Indonesia. UMKM merupakan salah satu penggerak perekonomian bangsa karena mampu menciptakan lebih besar pertumbuhan dan penyerapan tenaga kerja sehingga dapat mendorong pertumbuhan ekonomi nasional secara berkesinambungan. Usaha mikro, kecil, dan menengah memiliki peran penting terhadap pertumbuhan ekonomi dan keberadaannya mampu memberikan dampak secara langsung terhadap kehidupan masyarakat menengah ke bawah. Pendampingan ini bertujuan untuk memberikan informasi mengenai laporan keungan untuk UMKM berbasis Standar Akuntansi Keuangan Entitas, Mikro, Kecil dan Menengah (SAK EMKM) juga dapat diterapkan oleh UKM dalam menyusun laporan keungan. Karena dengan laporan keuangan dapat mengetahui posisi keuangan dan kinerja perusahaan. Objek PKM ini adalah UMKM CV Rafila. Dalam artikel PKM ini diuraikan secara rinci mengenai tahap-tahap menyusun laporan keuangan. Hasil pendampingan menunjukkan bahwa UMKM CV Rafila belum memiliki laporan keuangan yang sesuai Standar Akuntansi Keungan Entitas, Mikro, Kecil,dan Menengah.UMKM CV Rafila hanya membuat pencatatan keuangan yang sangat sederhana dan tidak menggunakan laporan keuangan sebagai dasar untuk memperoleh tambahan modal dari pihak pendanaan / bank. Kata Kunci : UMKM, Laporan Keuangan, SAK EMKM.

Penerapan Pernyataan Standar Akuntansi Keuangan 45 Tentang Pelaporan Keuangan Organisasi Nirlaba Ajizah, Dia Ahdiani; Marlina, Tri
Jurnal Abdimas Dedikasi Kesatuan Vol 2 No 2 (2021): JADKES Edisi Juli - Desember 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v2i2.778

Tujuan dari PKMini adalah untuk mengetahui bagaimana pencatatan atas penerimaan dan pengeluaran keuangan Yayasan dengan mengacu pada ketentuan Pernyataan Standar Akuntansi Keuangan (PSAK) 45 dan untuk mengetahui bagaimana penyusunan dan penyajian laporan keuangan pada Yayasan dengan mengacu pada Pernyataan Standar Akuntansi Keuangan (PSAK) 45.Penulis melakukan penelitian pada Yayasan Pambudi Luhur yang beralamat di Desa Cibening Satu Rt.02 Rw.05 Kecamatan Pamijahan Kabupaten Bogor dan Yayasan Pembimbing Masyarakat (Yapemas) yang beralamat di Jl. KH.Abdul Hamid Kp. Gn Handeuleum Rt. 01/07 Desa Situ Udik Kecamatan Cibungbulang Kabupaten Bogor. Hasil penelitian ini menunjukan bahwa Pencatatan yang dilakukan Yayasan Pambudi Luhur dan Yayasan Pembimbing Masyarakat (Yapemas) merupakan pencatatan yang sangat sederhana, namun pencatatan yang dilakukan oleh yayasan pambudi luhur sudah dianggap cukup baik oleh para donatur yayasan akan tetapi pencatatan yang dilakukan belum sesuai dengan standarisasi pencatatan yang seharusnya dilakukan oleh organisasi nirlaba yaitu Pernyataan Standar Akuntansi Keuangan (PSAK) 45. Penyusunan dan penyajian laporan keuangan yayasan pambudi luhur dan yayasan pembimbing masyarakat (yapemas) belum sesuai dengan standarisasi laporan keuangan organisasi nirlaba yaitu Pernyataan Standar Akuntansi Keuangan (PSAK) 45.Dimana yayasan pambudi luhur hanya menyusun 2 laporan keuangan yaitu laporan posisi keuangan dan laporan aktivitas, sedangkan yayasan pembimbing masyarakat hanya mencatat 1(satu) laporan keuangan yaitu laporan aktivitas. Kata Kunci :Organisasi Nirlaba, Laporan Keuangan, Pernyataan Standar Akuntansi

Pendampingan Penerapan Standar Akuntansi Keuangan Emkm Dalam Penyajian Laporan Keuangan Umkm Sebagai Salah Satu Dasar Pengajuan Kredit Pinjaman Bank Elsa Krismayanti; Tri Marlina
Jurnal Abdimas Dedikasi Kesatuan Vol 2 No 1 (2021): JADKES Edisi Januari 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v2i1.474

Dalam perekonomian Indonesia Usaha Mikro Kecil dan Menengah merupakan sektor usaha yang paling banyak dijalani oleh masyarakat Indonesia. UMKM merupakan salah satu penggerak perekonomian bangsa karena mampu menciptakan lebih besar pertumbuhan dan penyerapan tenaga kerja sehingga dapat mendorong pertumbuhan ekonomi nasional secara berkesinambungan. Usaha mikro, kecil, dan menengah memiliki peran penting terhadap pertumbuhan ekonomi dan keberadaannya mampu memberikan dampak secara langsung terhadap kehidupan masyarakat menengah ke bawah. Pendampingan ini bertujuan untuk memberikan informasi mengenai laporan keungan untuk UMKM berbasis Standar Akuntansi Keuangan Entitas, Mikro, Kecil dan Menengah (SAK EMKM) juga dapat diterapkan oleh UKM dalam menyusun laporan keungan. Karena dengan laporan keuangan dapat mengetahui posisi keuangan dan kinerja perusahaan. Objek PKM ini adalah UMKM CV Rafila. Dalam artikel PKM ini diuraikan secara rinci mengenai tahap-tahap menyusun laporan keuangan. Hasil pendampingan menunjukkan bahwa UMKM CV Rafila belum memiliki laporan keuangan yang sesuai Standar Akuntansi Keungan Entitas, Mikro, Kecil,dan Menengah.UMKM CV Rafila hanya membuat pencatatan keuangan yang sangat sederhana dan tidak menggunakan laporan keuangan sebagai dasar untuk memperoleh tambahan modal dari pihak pendanaan / bank. Kata Kunci : UMKM, Laporan Keuangan, SAK EMKM.

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