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Moermahadi Soerja Djanegara
Institut Bisnis dan Informatika Kesatuan
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Journal : Jurnal Ilmiah Ranggagading (JIR)

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Peranan Audit Operasional dalam Meningkatkan Efektivitas dan Efisiensi Fungsi Pembelian pada PT. Organ Jaya Djanegara, H. Moermahadi Soerja; Triandi, Triandi; Praktikno, Skundita
Jurnal Ilmiah Ranggagading (JIR) Vol 9, No 1 (2009): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

The goal of this research is to evaluate the role of operational audit. Is it adequate to increase buying function effectiveness and efficiency ? Based on finding result obtained when operational audit was done in buying function, do the managements take steps to optimize activities that have not been optimized yet ? Based on research that has been done, several facts as follows are found. The firm has had standard procedure and policy of buying. The buying procedure and policy are always evaluated by internal auditors in a team, either the procedure and policy effectiveness themselves or the realization. The operational audit should be carried out by internal auditors. In PT Organ Jaya, operational audit is handled by internal auditors team arranged by general manager. The director assigns general manager to form internal auditors team. The realization of auditing is done in auditing phases. Operational audit in 2007 period yielded several finding results. The findings obtained are among other things as follows. The firm has never renewed suppliers’ name and has never tried to bring about tender process in buying. Storehouse department still has lack of employees, it can be observed when receiving goods in a large numbers. Store department side is unable to handle in receiving, checking, and storing of goods in storehouse. The storehouse department side often does not conduct checking on quality of goods received. Sending and receiving of goods in storehouse is often late. There are found of worn-out stocks which are not able to be produced. Keywords : Operational Audit; Buying function
Produktivitas Kerja Karyawan dan Implementasi K3 (Kesehatan dan Keselamatan Kerja) Djanegara, H. Moermahadi Soerja; Nuruzzaman, Muhammad
Jurnal Ilmiah Ranggagading (JIR) Vol 8, No 2 (2008): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Penelitian dilakukan untuk mengetahui implementasi K3 (Kesehatan dan Keselamatan Kerja) dalam menekan angka kecelakaan kerja guna meningkatkan produktivitas karyawan. Dari hasil analisis dan perhitungan diperoleh hasil bahwa kecelakaan kerja mempunyai pengaruh yang negatif terhadap produktifitas kerja karyawan, dikarenakan dari perhitungan korelasi menunjukan r = -0,96 atau 96% dan setelah dicocokan ke dalam tabel interpretasi r nilai korelasi tersebut masuk kedalam golongan sangat kuat. Dengan adanya program keselamatan kerja, angka kecelakaan kerja yang terjadi pada perusahaan dapat ditekan, dan produksi meningkat. Dengan meningkatnya produksi, ini menunjukan bahwa produktivitas kerja karyawan yang semakin tinggi atau meningkat. Keywords: Produktivitas Kerja; Keselamatan Kerja.
Evaluasi Atas Kesesuaian Penyajian Pendapatan Terhadap PSAK No. 30 Studi Kasus Pada Perusahaan Leasing PT. Swardharma Indotama Finance Djanegara, H. Moermahadi Soerja; Elsyah, Elsyah
Jurnal Ilmiah Ranggagading (JIR) Vol 8, No 1 (2008): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

The objective of this research is to find out acknowledgement method of income used by a company in accordance with finance accounting standard criteria (PSAK) No. 30. At PT Swadharma Indotama Finance, all incomes are acknowledged when they have been received. This matter indicates that the company has used cash basis method, except income from credit will be acknowledged in accrual basis way. Besides, accounting policy frame at PT Swadharma Indotama Finance is based on Indonesia Accounting Principle and follows the rules determined in PSAK. Based on profit loss accounting model at PT Swadharma Indotama Finance, it can be known that the profit and loss accounting model is single step: reporting and recording between income received and expense spent by the company must be separated. This one shows that PT Swadharma Indotama Finance follows the rules inPSAK No. 30, page 9, where income from rental trade is also reported as a main component at income cluster. Keywords: Reporting of income; PSAK No. 30.
Penerapan Sistem Informasi Akuntansi dalam Efektivitas Pelaksanaan Pengendalian Intern : Studi Kasus pada PT Astra Internasional Djanegara, H. Moermahadi Soerja; Danusaputra, Yonathan
Jurnal Ilmiah Ranggagading (JIR) Vol 7, No 2 (2007): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

The structure of selling system and procedure encompasses all policies and procedures determined by management to control selling, either by credit or cash, in suited number and to appropriate consumers. Its required of internal control to support the smoothness of selling system and procedure. PT Astra International-Daihatsu Sales Operation has owned a very good and proper selling accounting information system. It can be observed from the ability of PT Astra International-Daihatsu Sales Operation in increasing effectiveness in carrying out internal control of its selling. The internal control of selling embraces control environment, risk estimate, control activity, communication and information, and monitoring. It can be known from the fact that PT Astra International-Daihatsu Sales Operation has achieved three categories of goal of internal control, namely: (a) operation effectiveness and efficiency, (b) accounting data reliability and accuracy, and (c) adherence to the prevailing rules and law. Keywords: Accounting information system; Internal control of selling
Studi Tentang Efektivitas Pengendalian Intern Penjualan Studi Kasus pada PT Anta Express Tours & Travel Service, Tbk Djanegara, H. Moermahadi Soerja; Haryadi, Maicella Chandra
Jurnal Ilmiah Ranggagading (JIR) Vol 7, No 1 (2007): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Tujuan penelitian mengetahui sejauhmana peranan internal audit terhadap peningkatan pengendalian intern penjualan serta membandingkan antara teori pelaksanaan pemeriksaan yang dilakukan auditor internal terhadap pengendalian intern penjualan dengan kenyataan yang ada. Hasil penelitian menyimpulkan bahwa Peranan internal audit sebagai badan independen pada PT. Anta Express Tour & Travel Service, Tbk. dikatakan telah berjalan efektif karena perusahaan dapat meningkatkan pengendalian intern penjualannya untuk setiap cabang. Dengan demikian tujuan perusahaan dalam pencapaian efektivitas dan efisiensi operasi perusahaan, keandalan pelaporan keuangan serta kepatuhan terhadap kebijakan telah terpenuhi. Sehingga dapat disimpulkan bahwa peranan internal audit melalui pemeriksaan yang dilakukan secara rutin sangat memberikan pengaruh terhadap peningkatan efektivitas pengendalian intern penjualan pada PT. Anta Express Tour & Travel Service, Tbk. Pengendalian intern yang kuat juga dapat meminimalisasikan kesalahan, kurang akuratnya suatu informasi dan menghindari adanya penyalahgunaan yang dilakukan oleh pihak yang tidak bertanggungjawab. Keywords: Internal Audit; Pengendalian Intern Penjualan.
Evaluasi atas Ketaatan Laporan Keuangan Koperasi dalam Kaitannya dengan PSAK No.27 pada Koperasi KOPTI Kabupaten Bogor Djanegara, H. Moermahadi Soerja; Kurniawan, Kurniawan
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 2 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

KOPTI Co-operative of Bogor Regency has done accounting practice in recording all finance transaction. That matter could be looked at Financial Report of KOPTI co-operative on yearly members meeting. Nowadays Financial Report of KOPTI comprises balance and dividend calculation accounting. This research has purpose to find out the application of Finance Accounting Standard Statement (PSAK) No. 27 as a compass for accounting practice and finance accounting arrangement by co-operative venture. Keywords: Financial Report; PSAK No. 27.
Evaluasi Pengendalian Intern Penjualan Kredit dalam Meningkatkan Kolektibilitas Piutang pada PT Austindo Nusantara Jaya Finance Djanegara, H. Moermahadi Soerja; Ivonie, Livia
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 1 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

The collectibility of credit is influenced by the internal control of credit selling. If the internal control of credit selling has been believable and plain, then in managing its credit, the firm will be made easier because there is no negative impact from dibitors with stuck claim. When credit can be recovered in due time without any obstacle, then the collectibility degree will be high. On the contrary, when the firm does not have believable and plain internal control, it will produce negative impact on credit management because of stuck claim with the result that the collectibility degree will decrease. Keywords: Internal Control; Credit Selling; The collectibility of credit.
Evaluasi Penerapan Sistem Informasi Akuntansi dalam Efektivitas Pengendalian Intern : Studi Kasus pada PT. Astra Internasional Djanegara, H. Moermahadi Soerja
Jurnal Ilmiah Ranggagading (JIR) Vol 5, No 2 (2005): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Aktivitas setiap perusahaan adalah penjualan, masalah di bidang penjualan merupakan salah satu masalah penting yang memerlukan perhatian khusus pada segala jenis perusahaan karena keberhasilan di bidang penjualan inilah yang paling menentukan kelangsungan hidup perusahaan. Untuk itu demi kelancaran proses operasional penjualan maka diperlukan suatu sistem akuntansi penjualan. PT Astra International sudah memiliki sistem informasi akuntansi penjualan yang sangat baik dan memadai hal ini dapat terlihat dari kemampuan PT. Astra International–Daihatsu Sales Operation dalam meningkatkan efektifitas dalam pelaksanaan pengendalian intern penjualannya yang mencakup unsur : lingkungan pengendalian, penaksiran resiko, aktivitas pengendalian, komunikasi dan informasi dan pemantauan. Hal ini dapat telihat dari PT. Astra International yang sudah memiliki pengendalian intern yang baik, hal tersebut tercermin dari tercapainya tiga golongan tujuan dari pengendalian intern yaitu (a) Efektifitas dan efisiensi operasi, (b) Keandalan dan keakuratan data akuntansi , (c) Kepatuhan terhadap peraturan dan hukum yang berlaku. Keywords : Sistem Informasi Akuntansi; Pengendalian Intern Penjualan.
Pengaruh Pengakuan Pendapatan dan Pengaruhnya terhadap Laporan Keuangan : Studi Kasus pada PT. Asuransi Jiwa BNI Jiwasraya Djanegara, H. Moermahadi Soerja
Jurnal Ilmiah Ranggagading (JIR) Vol 5, No 1 (2005): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

In company practice acknowledgement of income is implemented by using basic accrual method. This has to be done by the company in order to cover its whole obligation. The income of PT Asuransi BNI Jiwasraya consists of two kinds, underwriting income and non-underwriting income. Both kinds of income are obtained from the company’s activity which triggers equity increase and is not gained from capital investment. The financial report of an insurance company is very much influenced by assumption factor so that the acknowledgement of income will influence the financial report. Its purpose is to inform the stake holders and to meet the qualitative character. Key words : Revenue Recognition; Financial Report.
Evaluasi Atas Pelaksanaan Audit Dalam Meningkatkan Efektifitas Sistem Informasi Persediaan Barang Jadi : Studi Kasus Pada PT. Cahaya Furnindotama Djanegara, H. Moermahadi Soerja
Jurnal Ilmiah Ranggagading (JIR) Vol 4, No 2 (2004): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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This research was carried out to gain a picture, how far internal audit in increasing the information system of finished product stock conducted by the firm. The finished product stock consistsof various different goods, it defends on the nature of business activity. In case of stock control, the firm has to possess trustworthy system and procedure so that being able to increase internal control system effectiveness which is related to stock management. From the analysis result, it can be seen that there are numerous shortagesin internal audit, espectially in raising control system effectiveness of stock of finished product at PT Cahaya Furnindotama. Key Words : Auditing; Information system of supplies
Co-Authors Elsyah Elsyah Handono, Aldy Dwi Hani Prisela Oktaviani Kurniawan Kurniawan Livia Ivonie Maicella Chandra Haryadi Muhammad Nuruzzaman Nurul Asfiya Rian Fauzi Ritawati Ritawati Siti Ita Rosita Skundita Praktikno Sudradjat Sudradjat Sudradjat Sudradjat Sutarti Sutarti Triandi Triandi Udi Pramiudi Wakhyudi Wakhyudi Yonathan Danusaputra