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Pengakuan Pendapatan Dan Beban Pengaruhnya Terhadap Laba Pada Asuransi Jiwa Bersama Bumi Putera 1912 Herawati, Heti
Jurnal Ilmiah Ranggagading (JIR) Vol 1, No 2 (2001): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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

Asuransi Jiwa Bersama Bumi Putera is an enterprise moving in insurance field. The problem of revenue acknowledgement and the companyâs expenses not only influenced by the matters f accounting alone, but also by the government regulations in insurance extent. The regulation affected the amount of the companiesâ allowance of technical reserves. On the other hand , life insurance company also influence company by the problem of risk uncertainty which the company must report.

Pengaruh Sistem Pengendalian Manajemen Terhadap Peningkatan Performa Proses Kerja Dan Piutang Usaha Pada Perusahaan Pt. Astra International,Tbk-Tso (Studi Kasus Pada Pt Astra International Tbk-Tso Auto2000 Cab.Bogor) Rahmat, Andy; Jasmadeti, Jasmadeti; Herawati, Heti
Jurnal Ilmiah Manajemen Kesatuan Vol 7 No 1 (2019): JIMKES Edisi April 2019
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

The purpose of this research is to learn and explain about the effect of management control system on the increasing of performance, working process and receivables. Management control system has significant impact in affecting companyâ€™s accomplishment and how it runs the productions ahead. It also covers management of receivables in determining credit policies, receivables turnover, and monitoring of receivables aging. Management control system contains supervising of human resources which undeniably important when running the production operational. Human resources give ideas and improvisations on upcoming issues faced by the company to achieve its targets and how it contributes to assist in problem solving. Based on the study, a conclusion can be made that management control system have significant impacts on supervision of human resources, monitoring activities, human resources performance measurements, performance evaluation, credit policies, receivables turnover and monitoring of receivables aging. The analysis uncovers the causes and obstacles that restricted company from achieving its goals. For instance, receivable turnover in 2014 had experienced a decline of 0.62% from previously 12.97% to 12.35% in 2015. Nonetheless, the average collection period can still be considered effective due to being collected before due date.

Peranan Analisis Biaya Kualitas Dalam Meningkatkan Efisiensi Biaya Produksi Angelia, Angelia; Wahyuningsih, Diah; Herawati, Heti
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 1` (2019): JIAKES Edisi April 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

Apparently there are some brands pay less attention and take for granted to the quality of their products. In addition to increasing sales, quality attracts consumers and provides benefits for the company. Nonetheless, most MSMEs fail in running their businesses, one of which is due to the inability to analyze the cost of quality and production efficiency. This research aims to analyze (1) components and calculation of production costs on MSMEs sandals Nagaya, (2) components and calculation of quality costs at the company in MSMEs sandals Nagaya, (3) The relationship between quality costs with production costs in increasing production costs. The results show that calculation of the cost of production is carried out very differently than common method suggested. The cost of production of MSMEs Nagaya is calculated by adding direct material costs, direct labor costs, factory overhead costs. There is no depreciation of the machine or building because MSMEs' workforce has its own machines and the factory sites joins with the owner's house. There are quality cost such as preventive cost, and internal failure cost. Thereâ€™s no external failure costs because the owner does not implement both warranty system and customer complaints handling system, and there is no decrease in turnover. Cost of quality was determined at 1% of total production costs. This shows that the cost of quality has no significant influence on the production activities of MSMEs Nagaya.

Peranan Anggaran Biaya Produksi Sebagai Alat Pengendalian Biaya Produksi Pada PT Yudhistira Ghalia Indonesia - Bogor Septiani, Septiani; Herawati, Heti
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.v8i2.379

Budgeting of production costs is very useful as a tool to find out and predict the costs of production process in order that any surplus or deficiency of the production components can be avoided. As a result, carrying out performance measurement for cost control becomes more simple and eventually the goal is achieved. The purpose of this study is to determine the role of the production cost budget as a means of controlling production costs. The data used in this research are gained from the interviews with relevant authorities and direct observation to record the budget and the realization of production costs in 2018 and 2019. Analysis of the difference in costs is conducted at PT Yudhistira Ghalia Indonesia using qualitative methods. The results of the research is obtained by comparing the budgeted costs with costs realization. The control of production costs can be done optimally. However, the company does not have factoryâ€™s overhead costs budget that distinguishes between fixed overhead costs with variables. It is also found out that there are deviations in direct labor costs resulting from the increased spending due to the hiring of new employees. Key words : Production Cost Budget and Cost Control

PKM EVALUASI PADA IMPLEMENTASI PELAPORAN KEUANGAN ORGANISASI NIRLABA (PSAK 45) PADA YAYASAN UNTUK SEGALA BANGSA DAN YAYASAN PONDOK AKAR Yandira, Cesya Sevie; Herawati, Heti
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.v2i1.476

Di Indonesia lembaga nirlaba merupakan perkumpulan yang memiliki susunan organisasi yang memiliki tujuan untuk kesejahteraan sosial, keagamaan dan kemanusiaan. Pelaporan keuangan menjadi alat untuk pengakuan, penyajian serta pengungkapan mengikuti standar yang berlaku lainnya. Pelaporan keuangan sudah menjadi bagian yang penting disertai dengan pertumbuhan dan perkembangan organisasi yang semakin meluas. Tujuan PKM ini adalah Untuk mengevaluasi kesesuaian laporan keuangan Yayasan Untuk Segala Bangsa dan Yayasan Pondok Akar dengan PSAK No. 45. PKM dilkaukan pada Yayasan Untuk Segala Bangsa dan Yayasan Pondok Akar yang berlokasi di Jl. Jurang No. 28, Desa Tugu Utara Cisarua. Hasil evaluasi menunjukkan bahwa penyusunan laporan keuangan pada Yayasan Untuk Segala Bangsa hanya membuat Laporan Neraca/ Laporan Posisi Keuangan dan Laporan Rugi Laba/Laporan Aktivitas. Dan pada Yayasan Pondok Akar hanya menuliskan pemasukan dan pengeluaran kas saja, dan belum membuat laporan keuangan sama sekali. Hal ini terjadi karena kurangnya sumber daya manusia yang terampil. Penyajian laporan keuangan Yayasan Untuk Segala Bangsa telah sesuai dengan ketentuan Pernyataan Standar Akuntansi Keuangan (PSAK) No. 45 namun belum sepenuhnya, karena yayasan belum membuat Laporan Arus Kas dan Catatan Atas Laporan Keuangan, dan ada beberapa point mengenai pemisahan spesifikasi mengenai aset neto yang belum dilakukan oleh yayasan ini. Pada Yayasan Pondok Akar belum menerapkan PSAK No. 45 maka dapat dikatakan yayasan ini belum sesuai secara penuh.

PKM Donasi Alat Pelindung Diri Bagi Tenaga Kesehatan Puskesmas di Kota Bogor pada Masa Pandemi Covid-19 Muktiadji, Nusa; Rainanto, Bambang Hengky; Cahyani, Nani; Herawati, Heti; Mulyana, Mumuh; Noor, Tubagus Dicky Faldy Syahid
Jurnal Abdimas Dedikasi Kesatuan Vol 1 No 2 (2020): JADKES Edisi Desember 2020
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Kegiatan donasi saat ini sangat dibutuhkan, karena adanya wabah pandemic covid-19 yang terlah menyebar di Indonesia sejak Maret 2020 dengan kasus terkonfirmasi positif hingga 2 Juni 2020 sebanyak 27.549 orang. menyebabkan masker yang sangat dibutuhkan menjadi langka dan memiliki harga yang cukup tinggi dan tidak terjangkau. Di sisi lain, selain para tenaga medis yang membutuhkan masker, para masyarakat pun memerlukannya. Selain masker, kebutuhan akan sabun cuci tangan yang cukup tinggi membuatnya mahal Oleh karena itu, kegiatan donasi dirasa sangat diperlukan untuk membantu dan meringankan beban bagi masyarakat ataupun tenaga medis. Mengingat bahwa seluruh lapisan masyarakat dari berbagai bidang terkena dampak yang signifikan dari merebahnya wabah pandemi covid-19. Seluruh elemen masyarakat, tak terkecuali institusi pendidikan ikut bahu membahu untuk meringankan beban yang dirasakan.

PKM EVALUASI PADA IMPLEMENTASI PELAPORAN KEUANGAN ORGANISASI NIRLABA (PSAK 45) PADA YAYASAN UNTUK SEGALA BANGSA DAN YAYASAN PONDOK AKAR Cesya Sevie Yandira; Heti Herawati
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.v2i1.476

Di Indonesia lembaga nirlaba merupakan perkumpulan yang memiliki susunan organisasi yang memiliki tujuan untuk kesejahteraan sosial, keagamaan dan kemanusiaan. Pelaporan keuangan menjadi alat untuk pengakuan, penyajian serta pengungkapan mengikuti standar yang berlaku lainnya. Pelaporan keuangan sudah menjadi bagian yang penting disertai dengan pertumbuhan dan perkembangan organisasi yang semakin meluas. Tujuan PKM ini adalah Untuk mengevaluasi kesesuaian laporan keuangan Yayasan Untuk Segala Bangsa dan Yayasan Pondok Akar dengan PSAK No. 45. PKM dilkaukan pada Yayasan Untuk Segala Bangsa dan Yayasan Pondok Akar yang berlokasi di Jl. Jurang No. 28, Desa Tugu Utara Cisarua. Hasil evaluasi menunjukkan bahwa penyusunan laporan keuangan pada Yayasan Untuk Segala Bangsa hanya membuat Laporan Neraca/ Laporan Posisi Keuangan dan Laporan Rugi Laba/Laporan Aktivitas. Dan pada Yayasan Pondok Akar hanya menuliskan pemasukan dan pengeluaran kas saja, dan belum membuat laporan keuangan sama sekali. Hal ini terjadi karena kurangnya sumber daya manusia yang terampil. Penyajian laporan keuangan Yayasan Untuk Segala Bangsa telah sesuai dengan ketentuan Pernyataan Standar Akuntansi Keuangan (PSAK) No. 45 namun belum sepenuhnya, karena yayasan belum membuat Laporan Arus Kas dan Catatan Atas Laporan Keuangan, dan ada beberapa point mengenai pemisahan spesifikasi mengenai aset neto yang belum dilakukan oleh yayasan ini. Pada Yayasan Pondok Akar belum menerapkan PSAK No. 45 maka dapat dikatakan yayasan ini belum sesuai secara penuh.

PKM Donasi Alat Pelindung Diri Bagi Tenaga Kesehatan Puskesmas di Kota Bogor pada Masa Pandemi Covid-19 Nusa Muktiadji; Bambang Hengky Rainanto; Nani Cahyani; Heti Herawati; Mumuh Mulyana; Tubagus Dicky Faldy Syahid Noor
Jurnal Abdimas Dedikasi Kesatuan Vol 1 No 2 (2020): JADKES Edisi Desember 2020
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v1i2.479

Kegiatan donasi saat ini sangat dibutuhkan, karena adanya wabah pandemic covid-19 yang terlah menyebar di Indonesia sejak Maret 2020 dengan kasus terkonfirmasi positif hingga 2 Juni 2020 sebanyak 27.549 orang. menyebabkan masker yang sangat dibutuhkan menjadi langka dan memiliki harga yang cukup tinggi dan tidak terjangkau. Di sisi lain, selain para tenaga medis yang membutuhkan masker, para masyarakat pun memerlukannya. Selain masker, kebutuhan akan sabun cuci tangan yang cukup tinggi membuatnya mahal Oleh karena itu, kegiatan donasi dirasa sangat diperlukan untuk membantu dan meringankan beban bagi masyarakat ataupun tenaga medis. Mengingat bahwa seluruh lapisan masyarakat dari berbagai bidang terkena dampak yang signifikan dari merebahnya wabah pandemi covid-19. Seluruh elemen masyarakat, tak terkecuali institusi pendidikan ikut bahu membahu untuk meringankan beban yang dirasakan.

Peranan Anggaran Biaya Produksi Sebagai Alat Pengendalian Biaya Produksi Pada PT Yudhistira Ghalia Indonesia - Bogor Septiani Septiani; Heti Herawati
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.v8i2.379

Budgeting of production costs is very useful as a tool to find out and predict the costs of production process in order that any surplus or deficiency of the production components can be avoided. As a result, carrying out performance measurement for cost control becomes more simple and eventually the goal is achieved. The purpose of this study is to determine the role of the production cost budget as a means of controlling production costs. The data used in this research are gained from the interviews with relevant authorities and direct observation to record the budget and the realization of production costs in 2018 and 2019. Analysis of the difference in costs is conducted at PT Yudhistira Ghalia Indonesia using qualitative methods. The results of the research is obtained by comparing the budgeted costs with costs realization. The control of production costs can be done optimally. However, the company does not have factory’s overhead costs budget that distinguishes between fixed overhead costs with variables. It is also found out that there are deviations in direct labor costs resulting from the increased spending due to the hiring of new employees. Key words : Production Cost Budget and Cost Control

Faktor Internal Dan Eksternal Yang Berpengaruh Terhadap Kinerja Perusahaan Heti Herawati; Muhammad Farhan Surya
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.v11i1.1724

This study aimed to determine the effect of current ratio, DER, company size, sales growth, inflation, and interest rate on company performance. The sample in this study were 160 property and real estate sub-sector service companies that listed on Indonesia Stock Exchange in 2015 – 2019 and had complete annual and financial reports. This study used purposive sampling as the sampling technique. The data used in this study were secondary data from the companies’ annual and financial reports. The results of this study showed a significant effect between current ratio, DER, total assets, GS, inflation, and interest rates with company performance (Fscore Ftable). The contribution was 33,6% (R2 = 0,036). The results of t test also showed that DEF, total assets, inflation, and interest rates significantly affect company performance (p < 0,05) but there was no significant effect between current ratio and GS with company performance (p < 0,05). Keywords: Current ratio, DER, Total assets, GS, inflation, interest rate, company performance, ROE

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