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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 125 Documents
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ANALISIS BUDAYA KERJA MODEL ORGANIZATIONAL CULTURE ASSESSMENT INSTRUMENT (OCAI) DALAM PENCAPAIAN VISI PERUSAHAAN PADA PT. YODI INTIGUNA MANDIRI - BEKASI Anwar, Yuli
Jurnal Ilmiah Binaniaga Vol 9, No 2B (2013): December 2013
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v9i2B.342

Abstract

One of the factors that affect the performance of employees in a company is working culture, which is very closely related factor in improving employee performance, because the creation of a good work culture and supported by a collaboration with fellow employees, then it will achieve results that can improve the performance of work employee.OCAI (Organizational Culture Assessment Instrument) very useful in reflecting the direction where the company is categorized based on its culture to support the mission and purpose, and also to be able to identify the elements in the culture that can resist the mission and goals. And Vision shows a state or desired level of achievement or expected by the organization or company will be realized at a certain point of time in the future.The purpose of this study is to analysis of work culture model of Organizational Culture Assessment Instrument (OCAI) in achieving the company's vision on PT. Yodi Intiguna Mandiri. The population of this study were 25 employees at PT. Yodi Intiguna Independent located at the office.By measuring the achievement of the vision of the company by means of questionnaires to 25 respondents who terdiir of 6 groups, each group having 4 questions to measure the level of achievement of the vision of the company, can be seen in the following table. Clan Culture Vision : 27,5 Achievement : 30,2. Adhocracy Culture Vision : 21,7 Achievement : 24,6. Market Cilture Vision : 31,7 Achievement : 23,8 (Not Achieve). Hierarchy Culture Vision : 19,2 Achievement : 21,4. Of the four current work culture among the company's vision and achievement, there are three cultures is achieved by culture Clan, Hierarchy, and Adhocracy. And a culture that has not been achieved is the cultural Market.Keyword : OCAI (Organizational Culture Assessment  Instrument OCAI), Oganizational Culture, Vision. 
PERANAN ANALISIS LAPORAN KEUANGAN DALAM MENGEVALUASI KINERJA KEUANGAN PERUSAHAAN PADA PT. BANK JABAR BANTEN Tahun 2007 – 2009 Anwar, Yuli
Jurnal Ilmiah Binaniaga Vol 8, No 01 (2012): June 2012
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v8i01.320

Abstract

The purpose of this study was to determine the financial performance of PT Bank Jabar Banten in 2007 - 2009 using a comparison and analysis of financial ratio analysis. The results obtained, the conditions seen from the company 's liquidity position : the current ratio in 2009 decreased because although the amount of current assets increased during the year, but the amount of current liabilities for the year also increased, indicating that the measurement is easy and fast to join the new amount of cash and other current assets by current liabilities. This means that when the securities are sold and accounts receivable payments can be received, then the bank can repay its short-term liabilities. Conditions views of the company 's solvency position, although there is a decrease and an increase in the solvency ratio, but the changes are not so significant or can be said to be relatively stable. This could indicate that the company 's financial performance is good enough to settle its debts - debts. Condition when viewed from the position of company activity , fixed asset turnover and working capital turnover continues to increase each year due to an increase in the side that tends to balance income and fixed assets. Keywords : financial performance, liquidity position, solvency, activity position. 
ANALISIS KESESUAIAN PENEMPATAN GURU TETAP DENGAN MODEL MYERS-BRIGGS TYPE INDICATOR (MBTI) DAN TINGKAT MOTIVASI GURU TETAP DI SDIT UMMUL QURO BOGOR TAHUN 2013 Wardhani, Yustiana
Jurnal Ilmiah Binaniaga Vol 9, No 2 (2013): December 2013
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v9i2.337

Abstract

Dari 64 guru tetap yang dijadikan sebagai responden terdapat 43 orang (67%) yang sesuai penempatan kerja sebagai pengajar dan 21 orang (33%) yang memiliki potensi lain. Tingkat motivasi guru teteap SDIT Ummul Quro Bogor secara umum termasuk ke tingkat 3 dari hierarki teori maslow, yaitu tingkat kebutuhan sosial.Gambaran kesesuaian penempatan guru tetap dengan model perilaku MBTI dan Tingkat Motivasi Guru Tetap Ummul Quro Bogor menunjukkan bahwa guru tetap baik laki-laki maupun perempuan yang sesuai penempatan kerjanya ataupun tidak, berada pada tingkat motivasi yang sama yaitu tingkat pertama berada pada tingkat sosial dengan rincian berjumlah 20 orang (31%) untuk yang sesuai, dan 14 orang (22%) untuk yang tidak sesuai, yang kedua tingkat motivasi primer atau kebutuhan fisiologis dengan jumlah masing masing 17 orang (27%) untuk yang sesuai dan 12 orang (19%) yang belum sesuai. Kata Kunci : Kesesuaian Penempatan, Motivasi, Guru Tetap. 
PENERAPAN SISTEM PEMBELIAN DALAM KAITANNYA DENGAN SISTEM PENGELUARAN KAS TERHADAP EFEKTIVITAS PENGENDALIAN INTERN (Studi Kasus pada PT. Bogor Raya Development) ., Jeffry
Jurnal Ilmiah Binaniaga Vol 8, No 01 (2012): June 2012
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v8i01.315

Abstract

Purchase transactions generally can be grouped into two, namely the purchase of local and import purchases. Purchase is a purchase from a local supplier in the country, while the import is a purchase from suppliers abroad. In making a purchase of goods at each company, the system of purchase accounting required in the purchase transaction. If the system of purchase does not or not properly controlled, then the company will be instability in the running of day-to-day operations. Purchase system set up ways to do all that is required by the purchase of the company. This system starts from the needs of a goods purchased goods until received.Goal of this research is to evaluate the system of purchase in connection with cash expenditure on service company. Evaluation conducted to determine whether the system is implemented in the purchase of the company is already a minimum of opportunity for cheating to make the purchase, from the goods are required to be purchased with the goods received. In addition, the authors also evaluate how the procedure of cash to pay suppliers in the company can be and avoid cheating. Research conducted by the author is in the PT. Bogor Raya Development, located in Bogor. PT. Bogor Raya Development is a company that functions as a Property Services, Golf Club, Sports Club, and the Event Organizer and the Hotel & Resort.Results of research indicate that the internal control system to the purchase and expenditure of cash on PT. Bogor Raya Development has not been good enough, there are still opportunities to go on cheating the system. Opportunities do cheating can be seen from a company function of purchase with the function of the receipt. In addition, in the accounting and finance, there is waste that is done, print the document, namely the Bank Exit three copies, and two duplicate the same stored in the same department. This is a waste because it is required to print a form that does not cost cheapThe evaluation in this research shows there are some things that do not apply to the PT. Bogor Raya Development, the system does not run the procedure is not written so that sometimes can make employees who are confused whether to go in the responsibility or not. In addition, the supervision of the goods that came has not been effective because it does not separated function of purchase and receipt of goods. Supervision of goods in the warehouse also has not been effective because it held by employees of the purchase. Written procedures that will be easier for employees to know the duties and responsibilities, in addition to the cash expenditure on the system there is waste to form Bank Exit. Thus the internal control system of purchase and cash expenditures can run effectively.Keywords: system purchases, cash expenditures, and internal control 
TINJAUAN PENERAPAN AKTIVA TETAP BERDASARKAN PSAK NO. 16 PADA PT. EKA SARI LORENA TRANSPORT TAHUN 2012-2013 ., Jeffry
Jurnal Ilmiah Binaniaga Vol 9, No 1B (2013): June 2013
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v9i1B.332

Abstract

 Role of fixed assets both service companies and manufacturing companies are basically the same, ie fixed assets have a very important role as a support for companies in doing the activities and operations of the company. To keep the fixed assets can be used in accordance with its function, then the asset must remain in good condition. Therefore, it is important for companies to carry out the management of fixed assets. Because of the role and function of the fixed assets is crucial to achieve the company's goal has been determined. Fixed assets have limited use of the age limit, except land. Sometimes the fixed assets needed repairs caused by damage and worn out, so it can extend the useful life, increase production capacity and improve the quality of production of the assets concerned. PT. Eka Sari Lorena Transport only classifying fixed assets based on the depreciable fixed assets such as office equipment, inventory workshop, office vehicles, buses and construction operations. Initial recognition of assets based on data obtained PT. Eka Sari Lorena Transport in acquiring fixed assets carried out by way of a cash purchase, purchase on credit, and build it yourself. There are expenses that companies face during the period of use of the fixed assets in order to meet the needs of companies that repair and maintenance, replacement, and addition. Usually load a small amount included as part of the operating expenses of the current year, while load large amounts capitalized into the asset as an addition to the acquisition price. PT. Eka Sari Lorena Transport perform depreciation on all types of fixed assets, except land, there are two factors that cause a decrease in the ability of depreciation of fixed assets, namely the physical or functional depreciation, the company conducts depreciation using the straight-line method based on the estimated useful life and the economic life of termination to all fixed assets conducted since the end of its useful life, damaged, less useful for companies should be eliminated or released by PT. Eka Sari Lorena Transport. Disclosure of fixed assets in the financial statements of the company using the straight-line method of depreciation in the calculation of all types of fixed assets, fixed assets valuation basis disclosed at acquisition cost, the company revealed that the fixed assets are recorded at cost less accumulated depreciation and depreciation burden reported in the income  statement as an expense Suitability fixed assets accounting firm with SFAS No. 16 at initial recognition fixed assets, expenses for the use, termination of fixed assets, depreciation of fixed assets, as well as the disclosures in the financial statements do not fully implemented by the company.Keyword: Fixed Asset 
PENGARUH PENDANAAN INTERNAL DAN KEMAMPULABAAN TERHADAP PERTUMBUHAN PERUSAHAAN (Studi Kasus pada PT. Timah Tbk. dan PT. Aneka Tambang Tbk.) ., Jeffry
Jurnal Ilmiah Binaniaga Vol 7, No 02 (2011): December 2011
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v7i02.310

Abstract

The objective of this research is to understand the influence of retained earning and profitability to the growth of the company, to know the significance internal fund and profitability to the growth of the company with partial and  to know the significance internal fund and profitability to the growth of the company with simultant. Projection that is used for internal fund is retained earning, profitability is return on equity (ROE), and the growth of the company is growth (g). Data used are the two mining companies for 5 years starting from 2004 until 2008Analysis methods used are coefficients correlation for the relationships between the variables, coefficients determination to measure the closeness relationship among the variables, regression coefficients to measure the influence of the free variables are bound variables, and ratio analysis to determine the size of the portion of each variable. Results of research on PT Timah Tbk and PT Aneka Tambang Tbk is (a) for t test internal fund with proxy retained earnings has a significant influance to the growth of the company with proxy growth, (b) for t test profitability with proxy return on equity doesn’t has a significant influance to the growth of the company with proxy growth, and (c) for f test internal fund with proxy retained earnings and profitability with proxy return on equityhas a significant influence to the growth of the company with proxy growth. Keywords : internal fund,  profitability, growth of the company 
ANALISIS PIUTANG TERHADAP LIKUIDITAS PERUSAHAAN (Studi Kasus pada PT. Telekomunikasi Indonesia Tbk. dan PT. Indosat Tbk.) Wihananto, Adri
Jurnal Ilmiah Binaniaga Vol 8, No 02 (2012): December 2012
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v8i02.326

Abstract

As according to section 3 association of company, PT csope. Single Telecommunications of especial Tbk Activity and especial activity scope of company is to carry out domestic telecommunications sevice, which cover telephone, telex, telegram, satellite, customer circuit, electronic letter and peripatetic communications service and cellular, In order to quickening telecominications medium development and make Company as operator have internastional level to, and also improve technology, membership and knowledge all its employees, in the year 1995. Company have work is equal to all partner in development, and management pengoprasian of telecommunications medium in five from seven regional division through is same job pattern of Operation (“KSO”)As according to section 3 Assocition of Company, especial activity and scope activity of PT. Indosat Tbk cover to make a move in the field of multimedia and telecommunications in Indonesia give amenity to all its customer for the case of question in around telecommunications (seluler, SLI, etc), denunciating, guidance subscribe to, purchasing of maiden card of GSM prabayar/ CDMA/ internet prabayar card/ refill voucer, and/ or payment of invoice, direct etc in place. PT. Telecomunications Indonesia Tbk and PT. Indosat Tbk conduct sale creditly as a mean to improve sale volume, because at the higtht of sale volume hence directly can improve provite. Credit sales will result the happening of receivable, the duration receivable turn into cash in company can be measured with receivable turn overratio and period gathering of receivable. Receivable turn over And period gathering of tardy receivable can influence company likuiditas storey; accepted Excelsior credit sales, hence progressively lower company likuiditas storey; level conversely progressively lower accepted credit sales, hence excelsior mount company likuiditasTo measure or analyse credit sales storey; level used by formula which consist of : receivable turn over ratio, and period ratio gathering of receivable. While to mesure company likuiditass storey; level used by likuiditas ratio, that is : ratio current/ fluent ratio, ratio quick/ ratio quicly, and ratio cash/ cash ratio. Storey level Sale of PT. High Telecomuniations Indonesia Tbk enough with good company likuiditas level of fluent ratio, ratio quickly and cash ratio under 100% indicating that company find difficulties finance in fulfilling obligation short-range or fluent debt on time. While at PT. Indosat Tbk, mount from high sale enough, with level mount good company likuiditas of fluent ratio, ratio quickliy and cash ratio below/ under 100 % indicating that company find difficulties finance in fulfilling obligation short-range or fluent debt on time.Keywords: accounts receivable, the company's liquidity. 
PENGARUH PEMERIKSAAN DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK ., Waluyo
Jurnal Ilmiah Binaniaga Vol 8, No 01 (2012): June 2012
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v8i01.321

Abstract

The role of taxes in National Revenue and Expenses Budget  continues to increase on all state revenues from year to year. The purpose of this study was to analyze the influences of the Tax Examination and Tax Billing in partially and simultaneously of the Tax RevenueObject in this research is the Tax Service Office Pratama Kosambi for the period 2008 – (Semester I) 2012. The sample was selected by Convenience Sampling Method. Data that use in this research is secondary data, such as Realization of Tax Examination, Target of Tax Examination,   Realization of Tax Arrears Disbursement, Amount  of Tax Arrears; Realization and Target of Tax Revenue for Income Tax, Value Added Taxes and / Sales Tax on Luxury Goods issued by the Tax Service Office.The results of this research are: (1) Tax Examination has significant influence to Tax Revenue, (2) Tax Billing has significant influence to Tax Revenue, (3) Tax Examination and Tax Billing simultaneously have significant influence to Tax Revenue.Keywords: Tax Examination, Tax Billing, Tax Revenue 
ANALISA PERBANDINGAN LAPORAN KEUANGAN DAN RASIO KEUANGAN SEBAGAI ALAT UKUR KINERJA KEUANGAN PADA KOPERASI KARYAWAN SUCOFINDO (KOPERASI SUCOFINDO JAYA) TAHUN 2009 – 2011 Pramudena, Sri Marti
Jurnal Ilmiah Binaniaga Vol 9, No 2 (2013): December 2013
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v9i2.338

Abstract

This study aims to determine the financial position and financial performance Cooperative Sucofindo Jaya (KOPSUCOFINDO JAYA) from fiscal year 2009-2011 through a comparative analysis / comparisons and ratio analysis. From the research, the authors obtained a picture that results of the financial position and financial performance of KOPSUCOFINDO JAYA as follows: (1) To Horizontal Analysis of the Balance Sheet shows the overall unfavorable developments as the rise of short-term debt experienced a greater percentage increase than the increase in current assets (2) For Horizontal Analysis of the SHU, SHU in 2010 an increase of 125.38% compared to 2009 and in 2011 increased by 282.47% compared to 2009, but this increase was not followed by a reduction in the burden of cost of goods, especially business and this increase was obtained from the contribution percentage increase in other income. (3) For Vertical Analysis of the Balance Sheet shows that in terms of assets, current assets are assets that make up the largest component but also cause considerable investment value embedded in current assets and also showed asset turnover, receivables turnover and working capital is very low under 1 times. (4) For the SHU Vertical analysis shows that income JAYA KOPSUCOFINDO more than 85% absorbed in the Cost of Goods. (5) For liquidity analysis showed that highly liquid KOPSUCOFINDO JAYA obtain an average value above 400%. (6) For solvency analysis shows that the performance is not good / not solvable because the results of the analysis LITA average of above 95%, Total Debt to Equity Ratio in the top 2.000%, and Net Worth Debt Ratio to average below 4%. (7) For activity ratios indicate that the performance is not good for Turnover of Assets value of 1 times. (8) For the rentability analysis KOPSUCOFINDO JAYA show results for ROA of 0.86% (2009), 1.31% (2010), 1.18% (2011), ROE in 2009 is 14.81%, 26.43% in 2010 and 2011 amounted to 31.11%, for the ROI of 0.56% in 2009, in 2010 was 0.96% and by 0.93% in 2011. (9) For the analysis of profitability, for the analysis of GPM in 2009 amounted to 1.49%, in 2010 of 2.31% and 3.92% in 2011. As for the analysis of NPM in 2009 amounted to 0.97%, in 2010 by 1.70% and by 3.10% in 2011. Keywords:  Cooperative Financial Performance, horizontal analysis, vertical analysis, Analysis of Liquidity, Solvency Analysis, Activity Analysis, Profitability Analysis, profitability analysis
PENGARUH PELAYANAN PINJAMAN KREDIT TERHADAP KEPUTUSAN MEMBELI PADA PT. BESS FINANCE CABANG LEUWILIANG BOGOR Prasetya, Syarief Gerald
Jurnal Ilmiah Binaniaga Vol 9, No 1B (2013): June 2013
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v9i1B.333

Abstract

Quality of care is the central point for service companies because it will mempengruhi customer satisfaction. It is intended that all the goods or services being offered will have a good place in the eyes of society. Customer satisfaction will occur if service quality is good, where good service quality includes five dimensions of service quality, namely: physical evidence (tangible), reliability (realibility), responsiveness (responsiveness), assurance (assurance), several benefits, including relationships between the company and its customers to be harmonious, allowing repurchase and creation of customer loyalty and member recommendation by word of mouth (word of mouth) that benefit the company. Provide the best services, responsiveness dimension includes the willingness of employees to help customers and provide prompt delivery, assurance dimension includes courtesy of employees and their ability to evoke a sense of trust and confidence of consumers, as well as the dimensions of empathy that includes a sense of caring and concern given to the customer. The fifth dimension beyond so-called SERVQUAL (service quality), which is an instrument measuring the quality of service.Keyword:Service quality

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