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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 02 (2010): December 2010" : 5 Documents clear
Analisis Perputaran Piutang dan Realisasi Pelunasan Piutang pada Distributor Industri Jamu Borobudur Cabang Bogor Tahun 2004 – 2008 Jeffry .
Jurnal Ilmiah Binaniaga Vol 6, No 02 (2010): December 2010
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v6i02.224

Abstract

The purpose of this study was to measure the turnover of receivables to total sales by using the ratio of Accounts Receivable and Accounts Receivable Turn Over in Day. By using these ratios can be inferred average receivables turnover and receivables turnover as 1x unknown duration receivables turnover was 353 days. This study also measures the significance of the influence of receivables to cash receipts (cash in ). By looking at the data can be inferred by using simple regression analysis and product moment correlation coefficient ( Pearson ) SPSS Program Version 11:00 regression equation Y = 20911545.008 + 0.358 X, the correlation coefficient of 0.849. This suggests a positive relationship between accounts with cash receipts (cash in ) , categorized by level of relationship is very strong. Based on the hypothesis testing to test whether the effect of X (receivable) to Y (cash receipts) is significant, then the results of the analysis of the test " t " is obtained tcount 12.24 ttable value (0.01) is equal to 2.3264 , this indicates that 12.24 > 2.3264 then t > t table , then the hypothesis that acquired reject H0 and accept H1 (t > t table) means hypothesis test showed a significant effect of receivables to cash receipts (cash in ). From the calculation of correlation coefficient of determination obtained accounts for 72.08 %. A percentage of 27.92 % is due to other factors.
Penerapan Food Cost Control Process Kaitannya dengan Penjualan Makanan dalam Meningkatkan Laba pada F & B Departemen (Studi Kasus pada Hotel Salak Bogor) Adri Wihananto
Jurnal Ilmiah Binaniaga Vol 6, No 02 (2010): December 2010
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v6i02.220

Abstract

The cost of food production was costs that were spent to process the food material into a food product, that consisted of the food cost, labor cost and overhead cost The cost of food production was the important matter that must be paid attention to in the determination of the selling price and as the foundation of management decision making in the achievement of the purpose that is the profit. Because of that the management must carry out the control towards the level of the cost of the food raw material so that the profit that was reached could be more increased.  The purpose of this research was to know the application of the process of the control of his cost of the raw material of connection food with the sale in increasing the dirty profit in food and beverage department the Salak Hotel Bogor, Controlling was done purpose at controlling the cost of the food raw material, controlled the quality of the food product that was produced, as well as reached the profit target that was determined. The research that was carried out by the writer was in food and beverage department the Salak Hotel Bogor that was located in Bogor. Food and Beverage Department was to be one of the sources of the income for the Salak Hotel Bogor through the food and beverage sales.  Results of the research showed that generally food and beverage department the of Salak Hotel Bogor carried out the control against the cost of the food raw material by being good enough, through the process of the mechanism of the control that was carried out continuously that involved several functions, from the function of the purchase, receive  the storage and the issuing, the production to finally the food product finally arrive in the guest table was as the product sold. This matter was proven with the achievement of the standard of the percentage of the cost of the food raw material that was maintained by the management, so as the profit target that was appointed to be able to be fulfilled. Results of the application to the control of the cost of food production in this research showed that there is several matters that were not yet carried out well by food and beverage department the Salak Hotel Bogor, that is not yet applied by him the standard recipe, standard portion size, and the standard portion cost that will cause the use of the food material in a excessive and giving of the price that did not follow the change in the price of the food material. If the application of the control to the three matters went again better ate the price level of the subject of food that emerged was able to be able to be minimised to maximise the profit that was received. That was caused by the existence of relations that were close between food cost price, the sale and the profit that was produced.
Telaahan Penerapan Sistem Informasi Akuntansi Berbasis Komputer Akuntansi (Menggunakan Microsoft Excel) dalam Penyajian Laporan Keuangan (Studi Kasus pada Rumah Sakit Islam Bogor) Syarief Gerald Prasetya
Jurnal Ilmiah Binaniaga Vol 6, No 02 (2010): December 2010
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v6i02.221

Abstract

Hospital was established to serve the medical needs of the citizen. In addition to serving, hospitals also need to explore the benefits for the sustainability and the development of the hospital. To achieve financial reports have involved a large role. Accounting information system computer-based accounting will help serving the financial reports, so that more accurate and faster. Errors can be diminished.  Research object is selected by the author to conduct research is Bogor Rumah Sakit Islam. A hospital that is located on Jl. Perdana Raya. 22 Budi Agung, Jakarta Utara. This hospital was established on May 12, 1991. The location is strategic as it is in the center of Bogor. In doing activity, accounting information system based on computerized accounting still not yet common use. Computer already exist but support application to create an accurate and fast financial statement does not exist. So much weaknesses if we still using manual method. Like slowly processing data, still using much worker and much step while processing. The information result is still contained high mistake. To solve all problems above we need accounting software as tool for accounting division. For that I try to apply computerized accounting using Microsoft Excel for helping creating financial statement. By doing observation and interview with related employee, this research can do well. Journalize transaction process by using Microsoft Excel is to make a column for each transaction such as Journal Voucher, General Ledger, Balance Sheet. After making a column, the next step is inputing achievement data to Journal Voucher. After inputing data, General Ledger and Balance Sheet can automatically fill up. By using computer, processing data is more faster, information result is more accurately, human resource is less needed. Related management can get information they need more faster, because amount recalculated every doing transaction.
Dampak Perubahan Undang-Undang No. 36 Tahun 2008 terhadap Penerapan PPH Potong Pungut pada Perusahaan Jasa Cleaning Service (Studi Kasus pada PT. Jasa Mulia Iramandiri) Rizki Ahmad Fauzi
Jurnal Ilmiah Binaniaga Vol 6, No 02 (2010): December 2010
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v6i02.222

Abstract

The introdution described about the history of income tax, the book observation concerning about the meaning of Tax and the chronological alteration of the Income Tax regulations. Research Method described the structure of PT. Jasamulia Iramandiri, along the literature using research data as a secondary data The comparison between the old Law on the new Act has some interesting differences to explore, also elucidate between Old law dan the New Law of Income Tax concerning PPh 21,23,and 25.  This discussion are simulate the calculation of Income Tax Law chapter 21 in two version the old and newest Law, also the impact of the Law alteration  to accounts on the financial statement.
Pengaruh WACC terhadap Nilai Perusahaan (Studi Kasus pada PT. Hanjaya Mandala Sampoerna Tbk. dan PT. Gudang Garam Tbk.) M. Nur Rizqi
Jurnal Ilmiah Binaniaga Vol 6, No 02 (2010): December 2010
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v6i02.223

Abstract

The company requires funds that derived to debt, and own capital. Sources of funds  used by company must be able to increase the value of the company. Increasing the value of the company can maximize prosperity stakeholder include stakeholders to wards the company, namely that is employees, management, creditor, supplier, communities, companies, government, and stockholder. Target of  this research is for know how influence of proportion capital structure to WACC at PT. Hanjaya Mandala Sampoerna, Tbk and PT. Gudang Garam, Tbk and for know how  much influence WACC to company value at PT. Hanjaya Mandala Sampoerna, Tbk and PT. Gudang Garam, Tbk. Analysis method used by is correlation coefficient for the relationships between the variables and coefficient determination to measure the closeness relationships between the variable and regression coefficient to measure the influence of the free variable and bound variables for the ratio analysis to know level of proportion each variable. Research Result indicates that at to test t at PT, Hanjaya Mandala Sampoerna, Tbk is capital structure proportion haves significant influence on the WACC with t calculate bigger than t tables or 3.591 bigger than 2.776 . For WACC to value of share price with t calculate bigger than t tables 3.624 bigger than 2.776 have significant influence. While PT. Gudang Garam, Tbk is capital structure proportion haves significant influence to WACC with t calculate bigger than t tables or 3.917 bigger than 2.776 . For WACC to value of share price with t calculate bigger than t tables or -1.640 not have influence that is not significant.

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