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Jurnal Ilmiah Kesatuan (JIK)
Published by Institut Bisnis dan Informatika Kesatuan
ISSN : 1441089X     EISSN : -     DOI : -
Core Subject : Education,
Other
Jurnal Ilmiah Akuntansi Kesatuan adalah media ilmiah yang independen bagi para Dosen dan Peneliti di bidang ilmu Akuntansi. Terbit tiga kali dalam setahun, pada bulan April, Agustus dan Desember. Mempublikasikan hasil-hasil penelitian terapan bidang akuntansi dalam arti luas. Pedoman bagi penulis dicantumkan pada halaman Author jurnal ini.
Arjuna Subject : -
Articles 135 Documents
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Analisis Strategi Pelayanan Front Liner Untuk Memuaskan Nasabah Pada Pt Bank Central Asia Tbk Capem Mayor Oking Widjojo, Adi S; Suardy, Weman
Jurnal Ilmiah Kesatuan (JIK) Vol 12, No 2 (2010): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Abstract

Service representative is an activity to gift of service from one the side of other side, so that full fill requirement and satisfy to accepting it. With efficient and effective good service will push client to be devoted and loyal to company, because what their want and needed is fulfilled. Target of this research is to know how far quality service have been given by front liner Bank Central Asia to customer, to get customer satisfaction. Method used by writer to answer question from identifying existing problem, by using descriptive method with approach of survey, where research of survey is research taking sample from one population and use questioners as a mean of assist fundamental, where questionaire used to measure relation between service with satisfaction of consumer. Result of this research indicate that service given by PT. Bank Central Asia Capem Mayor Oking in this time is very good with average value 62,62. While satisfaction of customer at the moment to BCA Mayor Oking through analysis of regression got by result for the price of Y = 27,853 + 0,560 X, meaning that satisfaction of customer at Bank Central Asia with service (X) added by 1 becoming 28,42. From result of calculation of correlation analysis got result of that happened positive and middle between quality service frontliner and customer satisfaction with value of correlation coefficient equal to 0,554. After that to analyze coefficient of determinacy to measure service contribution percentage given by BCA Mayor Oking to get customer satisfaction is got result of that service only owning contribution equal to 30,7% and the rest equal to 69,3% influenced by other factor
Evaluasi Atas Pengendalian Intern Penjualan Dalam Upaya Meningkatkan Efektifitas Prosedur Penjualan Marpaung, Annaria Magdalena
Jurnal Ilmiah Kesatuan (JIK) Vol 12, No 2 (2010): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Internal Control is one of the important things in company management, particularly to improve sales effectiveness. The goal of this research is to know how internal control in the company works and whether effort done by the company management can improve sale effectiveness. This research was done at PT AGRICON PUTRA CITRA OPTIMA TERMINIX, the company operates in service sector of pest exterminator by means of fumigation, termite baiting system (TBS), and chemical barrier system (CBS). The company is located in Bogor. This under-thesis arrangement has purposes for the author as well, namely to enlarge knowledge and to extend insight, especially about internal control system. In collecting data needed, the author did literature study related to the issues discussed. Besides, she carried out field study directly to the company that would be observed and examined. The results of this research shows that PT AGRICON PUTRA CITRA OPTIMA TERMINIX has worked well with internal control system. There has been separation of duties and functions of sale; and transaction process has been running well. In addition, the company has run internal control by questionnaire, narrative, and flowchart well; and it almost meet five components of internal control system in accordance with COSO. The selling system is arranged well and there are evidences to sale effectiveness.
Evaluasi Pencatatan Pendapatan Atas Penerimaan Premi, Pembayaran Tabungan Hari Tua (Tht) Dan Pensiun Serta Pertanggungjawaban Kepada Kas Negara Studi Kasus Pada PT Taspen (Persero) Cabang Bogor Rosita, Siti Ita
Jurnal Ilmiah Kesatuan (JIK) Vol 12, No 2 (2010): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Abstract

PT Taspen (Persero) is a state company managing savings and insurance funds of government employees. The participants of those programs are the retired civil public servants (PNS). Considering how important the pension fundsfor supporting their old days life, PT Taspen (Persero) has made old age savings (THT, including mortality insurance), pension (including donation for mourners), welfare program for civil public servants(PNS), and other social security programs. The revenue gotten by PT Taspen (Persero) is the premium income of old savings and pensions. Premium income is PT Taspens’ revenue obtained fromsalaries witholding of PNS or states officials as high as 4,75% of their main salary and wife-dependant’s allowance. Whereas, premium revenue of THT is salaries witholding of PNS as high as 3,75% of their main salary and wifi-dependant’s allowance. PT Taspen will bring about payment of pension and THT funds to the participants who have the right to receive their money. PT Taspen reimburses pension in cash and by transferring via bank. PT Taspen will submit pension fund to the given office of the bank determined, after that it will be submitted to the participants. PT Taspen will make letter of pension reimbursement accountability (SPJP) after receiving accountability report from the treasurer of payment office. The SPJP must be legalized first by KPPN, then it’s submitted to PT Taspen’s center office.
Peranan Anggaran Biaya Produksi Sebagai Alat Pengendalian Dalam Kaitannya Dengan Realisasi Biaya Produksi Pada PT. Sigma Utama Hasibuan, David
Jurnal Ilmiah Kesatuan (JIK) Vol 12, No 2 (2010): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Abstract

There are ways or methods to reach the goal of a company, one of them is by establishing cost budget. Cost control has a close correlation with work planning measured in money unit. Budget is a plan organized and comprehensive, stated in monetary unit to operate and as resources of a company during a certain period in the next time. The purpose of this research is to find out the role of production budget based on orders in the company that carry out production process based on job orders. In addition, this research conducted to know whether budget arrangement and its implementation in the company have been appropriate and accurate to support the management in increasing production cost efficiency. This research has been done by the author at PT Sigma Utama located in Jalan Raya Cibinong, West Java. PT Sigma Utama is a paint maker company. The result of this research shows that an accurate production cost budget will support the management in increasing cost control, so that the budget will not deviate in its realization.
Analisis Leverage Terhadap Profitabilitas Perusahaan Studi Kasus Pada PT. Tambang Batu Bara Bukit Asam Tbk dan PT. Aneka Tambang, Tbk Supriadi, Yoyon
Jurnal Ilmiah Kesatuan (JIK) Vol 12, No 2 (2010): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Leverage is the using of fund sources aside from equity, or in other words, the company makes use of debt where it (the company) will bear constant responsibility. Profitability is the company’s ability to yield profit. The objective of this research is to find out the influence and the correlation of leverage (X) on profitability (Y) at PT Tambang Batu Bara Bukit Asam (Persero) Tbk. and PT Aneka Tambang Tbk. in the period of 2004 – 2009. The leverage done by the author isDER (Debt to Equity Ratio), whereas for profitability he utilizes ROE (Return on Equity). Analysis method used is common size analysis, that is horizontal common size and vertical common size; and the test is by SPSS 12.0, that is correlation coefficient, determination coefficient, regression coefficient. It’s obtained that signification result is 48,3%, higher than 10%, so DER (Debt to Equality Ratio) does not have significant correlation towards ROE (Return on Equity). ROE (Return on Equity) is more affected separately by long term debt and equity for PT Tambang Batu Bara Bukit Asam (Persero) Tbk.; whereas for PT Aneka TambangTbk., it’s more affected by total debt.
Strategi Pengembangan Kualitas Jasa Transportasi Terhadap Keputusan Pelanggan Studi Kasus pada PT. Eka Sari Lorena Transport Mubarak, Mumuh Mulyana; Marpaung, Bintang Sahala
Jurnal Ilmiah Kesatuan (JIK) Vol 12, No 2 (2010): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Abstract

Competition in the business world, especially transportation are increasingly stringent, so that any business carried on by a company There are many challenges and obstacles. To overcome this, companies can establish a good business strategy and perfect in practice. One of the main objectives of the company in the marketing concept is to provide satisfaction for each of its customers so the company can maintain the viability of their business and continue to grow in the long run. The main purpose of this study was to determine how much influence Quality of Service Against Decision customers. Variables used in this study is the independent variable is the quality of transport services consisting of being, reliability, responsibility, assurance, empathy. While the dependent variable is the Customer Decision. The results showed that the influence of the quality of transport services is influencing the decisions of customers. While the results of an analysis of how the influence, the quality of transport services is known that the correlation coefficient of 0.695. This shows a strong relationship between quality of service to the customers decision. Direction of a positive relationship (no negative sign in the figure 0.695) showed better quality of services created, the higher the customers decision to use the services PT.Eka Sari Lorena Transport. Vice versa, the worse the quality of services, then the lower the customers decision to use the services of PT. Eka Sari Lorena Transport significant level of correlation one side of the juice output (measured by probability) produce numbers 0,000. Therefore probabilatas above 0.05 then the correlation between the quality of customer service and significant decisions. Influence the quality of service to the customers decision for R = 0.695 means very influential. While the percentage of influence between the quality of transport services and the customers decision was seen from the R square = 0.483 or 48.3%. That means the customers decision affected the quality of transport services by 48.3%. And the remaining 43.8% are influenced by other factors. The regression equation to test the effect of x on y is as follows:, the constant of 11.114 states that if there is no quality of service the customers decision of 15.114. Regression coefficient of 1.991 states that any additional increase / decrease by 1 unit then the quality of services will result in an increase / decrease in the dependent variable (Y) of 1.991 with a constant of 15.114.
Analisa Atas Pelaksanaan Audit Mutu Internal Untuk Mengevaluasi Efektifitas Penerapan Sistem Manajemen Mutu ISO 9001:2000 Studi Kasus Pada PT. Murni Cahaya Pratama Hastoni, Hastoni
Jurnal Ilmiah Kesatuan (JIK) Vol 12, No 2 (2010): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Internal quality audit is a very important activity. It’s a must in ISO 9001:2000 standard implementation to observe quality by making verification of the suitability and effectiveness of quality system application towards reference standard and the policies determined. Internal quality audit is a process appraisal and a system to see whether the process and system are in line with procedure ducumented and to see the effectiveness of the procedure. By doing this appraisal, the company will be able to know the condition and siuation at this time. Finally, the results of this audit will be used as an instrument in carrying out improvement and prevention action. Therefore, international standard emphasizes the importance of audit as means of monitoring and verifying. ISO 9001 : 2000 is an international standard for quality management system. ISO 9001 : 2000 determines requirements and recommendation for design and evaluation of quality management system which has a goal to ensure that an organization will provides products which comply with the requirements determined. ISO 9001 : 2000 is only quality management system standard and it is not products standard. However, it’s expected that the products yileldedfrom international quality management system will be able to yield products having appropriate standard quality. The implementation of internal quality audit at PT Murni Cahaya Pratama shows that the internal quality audit has been in accordance with the plan and procedure. The results of internal quality audit are used for improving either the system or products. The quality management system of ISO 9001 : 2000 applied at PT Murni Cahaya Pratama has been effective and efficient enough. However, there are several facts indicating the inefficiency and ineffectiveness could be. It can be viewed from the irrelevance based on the findings of audit, that is the causal factors of the inefficiency and ineffectiveness are human error and lack of knowledge and comprehension concerning the importance of documentation, especially performed by new employees. The author’s advice on the results of internal quality audit that has been done at PT Murni Cahaya Pratama is ISO 9001 : 2000 and internal quality auditor training should be carried out. Thereby, all employees understand the importance of implementing procedure and documentation well and it can improve auditor’s ability in auditing process. It’s included setting procedure in returning goods from customers so that when technical service personnel brings the returned goods to werehouse, it can work well in accordance with the procedure. In addition, it must be consistent in making evaluation to suppliers and in maintaining the results of assessment records.
Evaluasi Atas Pelaksanaan Sistem Informasi Akuntansi Dalam Menciptakan Pengendalian Intern Yang Efektif Atas Mutasi Persediaan Barang Studi kasus pada PT. Cahaya Buana Kemala Muanas, Muanas; Edison, Edison
Jurnal Ilmiah Kesatuan (JIK) Vol 10, No 1 (2008): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Penelitian ini dilakukan untuk mengevaluasi pelaksanaan sistem informasi akuntansi atas mutasi persediaan barang dari masalah teknis operasional sampai ke penginputan data persediaan pada bagian administrasi. Munculnya berbagai selisih antara phisik barang dibandingkan data administrasi persediaan adalah masalah yang mendasari dilakukannya penelitian ini, sedangkan yang menjadi fokus atau sasaran penelitian ini adalah analisa terhadap faktor-faktor yang menjadi penyebab timbulnya masalah diatas, apakah sistem informasi akuntansi itu sendiri yang tidak efektif ataukah proses pelaksanaanya yang menyimpang dari sistem yang telah ditetapkan?. Hasil penelitian ini menunjukkan bahwa pelaksanaan sistem informasi akuntansi dan prosedur-prosedur yang diterapkan oleh perusahaan dalam upaya mengendalikan mutasi persediaan barang masuk dalam kriteria cukup dengan perolehan angka rata-rata mencapai 3.45, artinya efektifitas pengendalian intern sebagai akibat yang ditimbulkan dari proses pelaksanaan sistem informasi akuntansi tersebut mencapai katagori cukup.
Penerapan Data Base Persediaan Dan Data Pasien Berbasis Microsoft Access Dalam Rangka Meningkatkan Efisiensi Operasi Pada Puskesmas Sukaharja Triandi, Triandi; Prabowo, Agung
Jurnal Ilmiah Kesatuan (JIK) Vol 10, No 1 (2008): Jurnal Ilmiah Kesatuan
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Tujuan penelitian ini adalah untuk mengetahui sistem pencatatan persediaan dan data pasien di puskesmas dan menerapkan database persediaan dan data pasien di puskesmas tersebut. Penelitian yang dilakukan penulis adalah di Puskesmas Sukaharja yang berlokasi di Jl. Pondok Bitung No 190 Desa Sukaharja Kecamatan Cijeruk Bogor 16740. Puskesmas ini mempunyai aktivitas utama untuk memberikan pelayanan kesehatan kepada seluruh masyarakat sukaharja khususnya masyarakat kurang mampu. Dalam memperoleh data dan informasi, penulis menggunakan metode field research dan library research yaitu melalui observasi secara langsung ke objek penelitian dan beberapa literature bacaan yang mendukung materi. Sistem pencatatan persediaan obat dan pencatatan data pasien merupakan sistem yang berhubungan erat dengan aktivitas operasional puskesmas. Puskesmas menerima persediaan obat dari 3 sumber yaitu dari Anggaran Pendapatan Belanja Daerah (APBD), Asuransi Kesehatan (ASKES) dan Jaminan Kesehatan Masyarakat (JAMKESMAS). Sedangkan untuk pasien puskesmas membedakan menjadi 4 jenis yaitu pasien umum, pasien askes, pasien jamkesmas, dan pasien gratis. Sistem persediaan dan data pasien Puskesmas Sukaharja masih dicatat secara manual. Penyimpanan data yang manual atau dalam bentuk kertas dan semacamnya dapat menimbulkan resiko yang cukup besar yang dapat mengakibatkan data-data penting tersebut hilang. Sehingga diperlukan sistem yang bisa menyimpan data lebih aman. Kebutuhan akan data yang efektif dan efisien, cepat , dan gampang diperoleh saat dibutuhkan menjadi alasan utama untuk penyediaan informasi dengan akurat. Penyimpanan data-data yang kurang rapih dan menumpuk menyebabkan lamannya pencarian data yang dibutuhkan.
Pengaruh Biaya Saluran Distribusi Terhadap Tingkat Volume Penjualan Pada PT. Winner Garments Munawar, Aang; Marpaung, Bintang Sahala
Jurnal Ilmiah Kesatuan (JIK) Vol 10, No 1 (2008): Jurnal Ilmiah Kesatuan
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Hasil penelitian menunjukkan bahawa Pengaruh sauran dsitribusi terhadap peningkatan volume penjualan dianalisis secara kuantitatif melalui analisis regresi, koefesien korelasi, dan koefesien koefesien determinasi memiliki hubungan yang sangat kuat dan uji hipotesa dua variable yang disimpulkan koefsin korelasi antara variable biaya saluran distribusi dan volume penjualan 0,98 adalah signifikan. Dari analisis regresi dapat di tarik kesimpulan bahwa ada hubungan antara biaya saluran distribusi dengan volume penjulan yang linear Y = 27,724 + 3,57X. Dengan koefesin korelasi sebesar 0,98 taksirannya hasil positif berkorelasi, berarti terhadap biaya distribusi dengan penjalan hubungan positif dengan interprestasi nilai korelasi hubungan X dan Y sangat tinggi dan mempunyai hubungan searah (jika X naik, maka Y naik ). Sedangkan koefesien determinasi di peroleh sebesar 0, 9604 atau 96 %. Berarti 96 % volume penjualan disebabkan oleh biaya distribusi, selebihnya 4 % merupakan pengaruh variabel dan faktor lainnya terhadap penjualan.

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