cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota bogor,
Jawa barat
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
 4   5   6   7   8 
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.
EVALUASI PENERAPAN METODE JOB ORDER COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI (Studi Kasus pada PT. Organ Jaya) Jeffry .
Jurnal Ilmiah Binaniaga Vol 7, No 01 (2011): June 2011
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v7i01.276

Abstract

PT . Jaya organ producing products based on orders received from customers , and therefore in determining the cost of production of PT . Jaya organs using job order costing. Production cost consists of raw material costs , direct labor costs and factory overhead costs. For the calculation of the cost of raw materials PT . Organ jaya calculate based on the existing formula , but for the cost of direct labor and factory overhead costs PT . Jaya organs not calculate accurately match the job order costing method . Both the cost is calculated based on the rates , so the cost of direct labor and factory overhead costs are absorbed by the product orders can not be calculated specifically. With job order costing method , PT . Organ Jaya will easily find the cost of production for each order , because in the calculation of the cost of production is not affected by the initial inventory of final goods as well as ordered , then the cost of production is the basis for determining the cost of production . Calculation of cost of production is carried out by PT . Jaya organ still manually so that the resulting lack of accurate information , in this case PT . Jaya organs not use time sheet and job cost ticket as a medium in the calculation of production costs in order to determine the cost of production . Keyword : Job order costing-overhead cost
Perbandingan Kinerja Tenaga Penjual Sebelum dan Setelah Menggunakan PDA (Personal Digital Assistant) Pada PT. Bentoel Prima Asmo (Area Sales & Marketting Officer) Bogor M. Nur Rizqi; Muhammad Ramdhany
Jurnal Ilmiah Binaniaga Vol 5, No 01 (2009): June 2009
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v5i1.215

Abstract

  Cigarette industry in Indonesia is an industry that absorbs a lot of manpower/human resources (HR). HR needs ranging from planting tobacco and clove plantations, drying tobacco and cloves, chopped pelintingan tobacco and cigarattes in the factories to street vendors who sell cigarettes on the streets. Cigarette industry in Indonesia, employing about 500.000 employees, who work directly on the plant and at all levels of organizational structure (Siska ,2004).    It often happens to overlap tasks to complete a series of activities to produce an output. Linkage of a job, sections, departments, divisions within an organization is a narulal thing, but the need for regulating the organization in order to avoid miscommunication, a prolonged conflict between functions or even let go of responsibilities, which can ultimately result in descreased performance of the organization it self (Dessler, 1998).    The result of research conducted with two different test average of salesperson performance comparison before and after the use of PDAs by using independent sample test. This is demonstrated by the results obtained pengujan where the average value 3.42 before the use of PDAs and PDA after the use-value 3.91. Standard deviation value 0.49 before the use of PDAs and PDA after the use-value 0.55, which means greater than 0.00. Salesperson performance in sales volume before and after use of a PDA in PT. Bentoel Prima Bogor ASD are real or significant.
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 
PENGARUH DISIPLIN KERJA DAN SARANA PRASARANA TERHADAP KINERJA PRAMUGOLF PADA RANCAMAYA GOLF & COUNTRY CLUB BOGOR Asna Manullang; Ai Selvi Purnamasari
Jurnal Ilmiah Binaniaga Vol 11, No 2 (2015): December 2015
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v11i2.263

Abstract

Disiplin kerja adalah kesadaran dan kerelaan seseorang dalam menaati semua peraturan perusahaan dan norma-norma sosial yang berlaku. Secara umum sarana dan prasarana adalah alat penunjang keberhasilan suatu proses upaya yang dilakukan di dalam pelayanan publik, karena apabila kedua hal ini tidak tersedia maka semua kegiatan yang dilakukan tidak akan dapat mencapai hasil yang diharapkan sesuai dengan rencana. Kinerja adalah hasil kerja secara kualitas dan kuantitas yang dicapai oleh seorang pegawai dalam melaksanakan tugasnya sesuai dengan tanggung jawab yang diberikan kepadanya. Tujuan Penelitian : Untuk mengetahui pengaruh disiplin kerja terhadap kinerja karyawan pada Rancamaya Golf & Country Club Bogor, untuk mengetahui pengaruh sarana prasana terhadap kinerja karyawan pada Rancamaya Golf & Counttry Club Bogor dan untuk mengetahui pengaruh displin kerja dan sarana prasarana secara bersama-sama berpengaruh terhadap kinerja karyawan pada Rancamaya Golf & Country Club Bogor. Data yang digunakan adalah data primer. Jumlah sampel yang akan diambil berdasarkan rumus Slovin oleh Sugiyono. Pengolahan dan analisis data menggunakan program SPSS 16 yaitu uji Regresi Berganda dan Korelasi. Bahwa persamaan regresi linier berganda didapat koefisien untuk variabel X1 untuk nilai b1 = 1,416. Artinya setiap peningkatan 1 poin dari disiplin kerja maka akan meningkatkan kinerja karyawan sebesar 1,416 poin. Sedangkan koefisien untuk variabel X2 untuk nilai b2 = 0,121. Artinya setiap peningkatan 1 poin dari sarana prasaran maka akan meningkatkan kinerja karyawan di Rancamaya Golf & Country Club Bogor sebesar 0,121 poin. Dan koefisien determinasi antara variabel X (disiplin kerja dan sarana prasarana) dan Y (kinerja karyawan) sebesar 0,659 atau 65,9%. Artinya kedua variabel X memiliki pengaruh yang kuat terhadap variabel Y sebesar 65,9%.
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.
ANALISIS BALANCE SCORE CARD SEBAGAI SUATU ALAT PENGUKURAN KINERJA PERUSAHAAN (Studi Kasus pada PT. Sierad Produce Tbk.) Syarief Gerald Prasetya
Jurnal Ilmiah Binaniaga Vol 7, No 01 (2011): June 2011
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v7i01.278

Abstract

   Information technology era forces a company to find out and to make use new ways to win competition. One of the way that company can go through the competition is to emprove the company performance. Company performance can only be done if the level of the company’s performance in the past and currently known clearly. Analyzing tool which determine the level of company performance is balance scorecard analysis. Balanced scorecard is interpreted as a set of measurement which shows the pictures of the business in brief but comprehensive to the top managers. Balanced scorecard covers the standard criterias of financial describes the actionwhich has been carried out for customer satisfaction, internal process, organizational innovation and the improvements of measurement of operational activity as a trigger of financial performance in the future. In this research, there are four perspective of balanced scorecard searched, which consists of financial perspective, customer perspective, internal business perspective, and also learning and growth perspective. Based on the results of th e research carried out at PT Sierad Produce Tbk, the writer concludes that the arrangement and the implementation of the balance scorecard have been done well because the achievement of the performance on KPI (key performance indicators) has been reached in general eventhough the achievement is not 100%. Based on the evaluation of the research result, the writer suggest to always keep controlling of balance scorecard and also on the achievement target of aech perspective. The controller should handle soon if there is any deviation infraction on balance scorecard implementation. Keywords : Balanced scorecard, financial perspective, customer perspective, internal business perspective, also learning and growth perspective.
Pengaruh Kepuasan Kerja dan Stres Terhadap Tingkat Produktivitas Karyawan Bagian Pemasaran Pada PT. Jessindo Prakarsa Bogor Rizman Rifqie; Astriana Prama Shinta
Jurnal Ilmiah Binaniaga Vol 5, No 01 (2009): June 2009
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v5i1.216

Abstract

   Job satisfaction is an emotional attitude of fun and loved his work, and thus will reflect the attitude of discipline and work performance. Satisfaction is a combination of inside and outside the company that reflects the balance between the remuneration to be received by the execution of his work. Employee productivity also related to the right of labor to obtain the potential development opportunities that exist in self-employees in accordance with the capabilities (education) and experience in order to increase its productivity. By knowing satisfaction and job stress of employees by the company it is expected that employye productivity can be measured.    The results show the following (1) Index based on the work kepusasan satisfaction index score of 51.51 the respondent’s answer has categorized job satisfaction of employees in PT. Jessindo Prakarsa satisfied (2) stress index based on the stress index value of 63.38 then categorized the respondent’s answers have the stress of employees in PT. jessindo Prakarsa in very high. (3) the productivity of employees is measured by pencapian sales targets set by the company to each of the sales force in August 2008. With the scale realization of the sales of each salesperson is used to calculate the productivity level of each individual in the marketing of PT. Jessindo Prakarsa, average labor productivity of the marketing department employee in August 2008 amounted to 72.38% (considered good).    Effect of stress on job satisfaction and work productivity at PT. Jessindo Prakarsa, with a sig value of 0.004 <a = 0.05 in other words there is the influence of job satisfaction and stress together on the level of productivity at PT Jessindo Prakarsa
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 
ANALISIS PERBANDINGAN BIAYA ANTARA SEBELUM DAN SETELAH KEBIJAKAN PENGETATAN BIAYA LANDED COST PADA PT. PFIZER INDONESIA (PFIZER ANIMAL HEALTH) Yuli Anwar; Akbar Fakihudin
Jurnal Ilmiah Binaniaga Vol 11, No 2 (2015): December 2015
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v11i2.264

Abstract

Tujuan dalam penelitian adalah untuk mengetahui pengaruh kebijakan pengetatan biaya yang dilakukan oleh PT Pfizer Indonesia (Pfizer Animal Health) dengan membandingkan biaya sebelum dan setelah kebijakan pengetatan biaya landed cost pada tahun 2015 melalui uji komparasi dengan mengamati variabel landed cost yang terdiri dari tiga indikator yang digunakan yaitu: pembelian atau purchase, bea masuk (BM), biaya proses kepabeanan (BPK) dengan menggunakan analisis F atau uji analisis ragam atau ANOVA (analysis of variance) digunakan untuk menganalisis perbandingan perubahan kebijakan pengetatan biaya landed cost periode tahun fiskal 2013 sampai dengan 2015 dengan memusatkan pada faktor perubahan kebijakan pengetatan biaya landed cost dengan mengunakan data internal dengan tiga indikator utama yaitu: pembelian (purchase), bea masuk (BM) atau import duty dan biaya proses kepabeanan (BPK) atau Custom clearance. Berdasarkan analisis data menggunakan uji analisa ragam (ANOVA) satu arah menunjukkan bahwa terdapat perbedaan signifikan pada biaya landed cost sebelum dan setelah diterapkannya pengetatan biaya dimana hal tersebut dapat dilihat dari nilai Fhitung (28,27) lebih besar dari pada Ftabel (3,68). Ini berarti bahwa penerapan pengetatan biaya landed cost memberikan perbedaan yang signifikan terhadap biaya landed cost setelah penerapan pengetatan biaya. Atau artinya terdapat perbedaan yang signifikan pada biaya landed cost setelah penerapan kebijakan pengetatan biaya pada tahun 2015 dibandingkan dengan sebelum pengetatan biaya diterapkan. Hasil penelitian ini secara keseluruhan menjelaskan bahwa penerapan kebijakan pengetatan biaya memberikan kontribusi besar dalam efisiensi biaya yang akan meningkatkan pendapatan perusahaan dan menjaga kestabilan harga pokok penjualan. Kata kunci: pengetatan biaya, analisis landed cost

Page 6 of 13 | Total Record : 125

 4   5   6   7   8 

Filter by Year

2005 2018


Reset
Filter By Issues
All Issue Vol 14, No 1 (2018): June 2018 Vol 13, No 2 (2017): December 2017 Vol 12, No 02 (2016): December 2016 Vol 11, No 2B (2015): December 2015 Vol 11, No 2 (2015): December 2015 Vol 9, No 2 (2013): December 2013 Vol 9, No 2B (2013): December 2013 Vol 9, No 1B (2013): June 2013 Vol 8, No 02 (2012): December 2012 Vol 8, No 01 (2012): June 2012 Vol 7, No 02 (2011): December 2011 Vol 7, No 01 (2011): June 2011 Vol 6, No 02 (2010): December 2010 Vol 6, No 01 (2010): June 2010 Vol 5, No 01 (2009): June 2009 Vol 4, No 02 (2008): December 2008 Vol 4, No 01 (2008): June 2008 Vol 3, No 02 (2007): December 2007 Vol 3, No 01 (2007): June 2007 Vol 2, No 02 (2006): December 2006 Vol 2, No 01 (2006): June 2006 Vol 1, No 02 (2005): December 2005 Vol 1, No 01 (2005): June 2005 More Issue