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INDONESIA
Jurnal Ilmiah Binaniaga
Published by STIE Binaniaga
ISSN : 02164094     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Binaniaga (J.I Binaniaga) is an international peer-reviewed and open access journal that focuses on the fields of management fields such as Office Management, Production Management, Marketing Management, Financial Management, Personnel Management, Strategy Management.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol 6, No 01 (2010): June 2010" : 5 Documents clear
Pengakuan Pendapatan dan Biaya dalam Kaitannya dengan Penentuan Laba Perusahaan Ekspedisi (Studi Kasus pada PT. EMKL Jelutung Subur) Yuli Anwar
Jurnal Ilmiah Binaniaga Vol 6, No 01 (2010): June 2010
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v6i1.218

Abstract

Revenue and cost recognitions is the most important thing to be done by an entity,  time and the recognition method must be based on the rules from Financial Accounting Standards. Revenue and cost recognition which is done by PT. EMKL Jelutung Subur located on Pangkalpinang, Bangka Belitung province is done by using the accrual basis, and it can be seen with its influences to company profits every year.  This research is useful to get a data and information for preparing this thesis and improving my knowledge and also for comparing between theories accepted against facts applied in the field.  The result of this research shows that PT. EMKL Jelutung Subur has implemented one of the revenue and cost recognition method (accrual basis) continually, so that profit accuracy is accountable to be used for developing this kind of expedition business in order to become a better company. The accuracy is evaluated because all revenues received and cost spent  have clear evidence and found in the period of time.  The evaluation shows there is one thing that miss from revenue and cost recognition done by PT. EMKL Jelutung Subur, that is charge to the customers who use the storage service temporary, because some customers keep their goods for a long time in the warehouse, and it will increase the costs of loading, warehouse maintenance, damaged goods and decreasing a quantity of goods. If the storage service is charged to the customers, PT. EMKL Jelutung Subur will earn additional revenue to cover all the expenses above
Penerapan Pernyataan Standar Akuntansi Keuangan (PSAK) No. 27 pada Koperasi Pegawai Biotek LIPI Cibinong di Bogor Jeffry .
Jurnal Ilmiah Binaniaga Vol 6, No 01 (2010): June 2010
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v6i1.219

Abstract

Preparation of Balance Sheet Biotech Employees Cooperative LIPI Cibinong not in accordance with Statement of Financial Accounting Standards (SFAS) No.. 27, so that the author made in accordance with SFAS No.. 27. Biotech Employees Cooperative LIPI should Cibinong, recruiting an employee who understands the preparation of financial statements that adhere to the Statement of Financial Accounting Standards (SFAS) No.. 27.
PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NO. 27 PADA KOPERASI PEGAWAI BIOTEK LIPI CIBINONG DI BOGOR Rizki Ahmad Fauzi
Jurnal Ilmiah Binaniaga Vol 6, No 01 (2010): June 2010
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v6i1.268

Abstract

 Salary is the payment conducted by companies regularly every month to employees as the compensation for the service given by permanent employees and professional ones. In a payroll system insinceruty, manipulation,  and delay of salary payment to the employees frequently happens. Determination of the payroll system which is applied by companies  is an important thing since payroll involves some resources of the company,  in this case expenses. If the payroll  system has been applied well, the cooperation of the employees and company will run well, too. Hence, in a payroll system a good internal control is needed.  In the internal control of the system of payroll there are four mechanisms, i.e.: organization, authorization system, record procedures, and healthy practice.  Application control is applied in the certain use of the system. The steps of application control are as follows: input control, process control, and output control. The purpose of good internal control on the payroll system is to guard the safety of the company’s assets, checking the accuracy and accounting data, to increase the efficiency in the company’s operation, and to generate obedience towards the policy of the management determined.  The method of research is applied by studying books related to payrolls and the field research – directly being involved in the company’s activities and by way of interviews conducted with departments related with payrolls system. The result of the research of Employees Payroll System Evaluation related with Cash Internal Control Application Effectiveness being carried out in the company shows that all the financial related and employee affairs related things of the company including  payroll problem is the authority and responsibility of the function of accounting department which is also responsible for finance and personnel. From the research conducted by the writer, it can be concluded that internal control on proper payroll system is very important.  The control itself is aimed to avoid unfairness and corruption that can happen in the application of company payroll procedures. The recommendation that can be given to PT Pondok Pinang Motor is that the company should make some changes towards betterment in terms of double authority and responsibility by recruiting more resources for finance and personnel department. Keywords : Payroll System, Internal Control 
ANALISA ATAS PELAKSANAAN AUDIT MUTU INTERNAL UNTUK MENGEVALUASI EFEKTIFITAS PENERAPAN SISTEM MANAJEMEN MUTU ISO 9001:2000 (Studi Kasus pada PT. Murni Cahaya Pratama) Syarief Gerald Prasetya
Jurnal Ilmiah Binaniaga Vol 6, No 01 (2010): June 2010
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v6i1.269

Abstract

Quality of Internal Audit is an activity which is very important and is a requirement in the implementation of ISO 9001:2000 standard, which aims to monitor the quality of the verifying the suitability and effectiveness of the implementation of the system of quality compared to the reference standards and policies that have been determined. Quality of Internal Audit is an assessment process and system to see whether the processes and systems in line with documented procedures and to see the effectiveness of the procedure. By doing this assessment, the company will know the condition or situation at this time. In the end, the results of this audit will be used as a tool / material improvement in the action / prevention of at improvement. Therefore, international standards emphasize the importance of audits as a means of monitoring and verification.  ISO 9001:2000 is an international standard for quality management system. ISO 9001:2000 define the requirements and recommendations for the design and evaluation of a quality management system, which has the goal to ensure that an organization will provide products that comply with the requirements specified. The ISO 9001:2000 is only quality management standard and is not a standard product. But expected that the product resulting from  international quality management system will has a suitable quality this.  Implementation of Internal Audit Quality in the PT. Murni Cahaya Pratama program showed that the Internal Audit Quality is in accordance with plans and procedures. Results of Internal Audit Quality use as the improvement efforts for both systems, processes and products. The quality management system ISO 9001:2000 which is applied in PT. Murni Cahaya Pratama quite effective and efficient. However, there are several things that indicate the occurrence of inefisiensi and inefektivitas, this can be viewed from the inconsistency or the findings found at time internal audit been held of it occurs because human error  and the lack of knowledge and understanding of the importance of documentation, especially new employees .   Advice from the author on the results of the Internal Quality Audit was done in PT. Murni Cahaya Pratama is, for 2009 ISO 9001:2000 and Internal Quality Auditor training should been held immediately, so that all employees understand the importance of procedures and can implemented in their daily activities. Also to improve auditor's ability. Set procedures for the return of goods from the customer (return), so that when the Technical Service bring the returned goods it can be treated accordance with the procedures applicable. Consistent in their assessment of suppliers and maintain records of these assessments. Keywords: Internal Audit Quality, Quality Management System ISO 9001:2000 
TELAAHAN PENERAPAN SISTEM INFORMASI AKUNTANSI DENGAN MYOB UNTUK PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PSAK NO. 1 PADA CV. GRAPH PRINTING Adri Wihananto
Jurnal Ilmiah Binaniaga Vol 6, No 01 (2010): June 2010
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v6i1.270

Abstract

Financial statements represent end result from applying an information accounting system. Therefore, to yield good financial statement needed a good information system also. With existence of computerized accounting information system it is provided that accounting information system will walk better and the yielded to financial statements become more accurate and complete. The objective of this research is to know accounting system which previously exists at CV Graph Printing. Others, this research also aim to apply computerized accounting information system with MYOB. This application is expected could help company make good financial statement. CV Graph Printing represent a company moving in the field of printing office. The effort area experienced by this company for example setting (invitation, brochure, visiting card, etc.), screening (clothes, invitation, plastic, etc.), and print (book, invitation, note, etc.). The result of research indicate that accounting information system which preexist at company, that is manual administrate system is not be adequate again. Accounting record process for transactions that happened in company have never been done. Others also the transaction evidences are not kept better. The most important fact is that during the time the company not at all own financial statement so that the owner do not know their company performance during the time. With existence of applying MYOB in its accounting information system, transaction record become easier and quickly. Financial statement could visible any time we wish. Others also, financial statement yielded become more accurate and complete as according to Financial Accounting Standard (FAS) which is validKeywords: accounting information system, MYOB, financial statement

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