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Jurnal Ilmiah Ranggagading (JIR)
Published by Institut Bisnis dan Informatika Kesatuan
ISSN : 14119552     EISSN : -     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Ilmiah Ranggagading (JIR) is published by Sekolah Tinggi Ilmu Ekonomi Kesatuan (STIEK). Published twice a year. JIR is a media communication and reply forum for scientific works especially concerning the field of Accounting and Management
Arjuna Subject : -
Articles 223 Documents
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Peranan Internal Audit dalam Menunjang Efektivitas Sistem Pengendalian Intern padaPT XYZ Bu, Kwang
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 2 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

The implementation of system and procedure of remuneration control and the role of internal audit at a firm is extremely vital to minimize deceit inflicting losses of the firm. Besides, internal control of remuneration plays a very important role in increasing employee’s motivation, so that they work more effectively and have significant influence towards work moral and discipline. Therefore, it is necessary to be managed well to avoid employee’s disappointment. The result of research concluded that internal audit has significant influence to the effectiveness of internal control of remuneration system at the firm. It was proven when internal supervisor carried out evaluation at general department responsible to time recording and prepared payroll, it was found out false working time account and fictitious employee payroll. Keywords: Internal Control System; remuneration
Analisis Keikutsertaan Investor Asing dalam Peningkatan Aktivitas Perdagangan Saham di Bursa Efek Jakarta Widayat, Utoyo
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 2 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

The purpose of this research is to know how much the contribution of foreign investors on shares trade activity in Jakarta Stock Exchange. In this research, the total value of buying and selling transaction by the foreign investors are analyzed and compared with the total value of transaction in Jakarta Stock Exchange during September 1997 up to December 2003 period. The result of this research concluded that the roles of foreign investors on share trade activity were more dominant than domestic investors. Foreign investors represented one of indicators that supported and influenced domestic investors to enlarge the activity of shares transaction in Jakarta Stock Exchange. Key words: Stock Exchange; Shares.
Evaluasi Pengendalian Intern Penjualan Kredit dalam Meningkatkan Kolektibilitas Piutang pada PT Austindo Nusantara Jaya Finance Djanegara, H. Moermahadi Soerja; Ivonie, Livia
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 1 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

The collectibility of credit is influenced by the internal control of credit selling. If the internal control of credit selling has been believable and plain, then in managing its credit, the firm will be made easier because there is no negative impact from dibitors with stuck claim. When credit can be recovered in due time without any obstacle, then the collectibility degree will be high. On the contrary, when the firm does not have believable and plain internal control, it will produce negative impact on credit management because of stuck claim with the result that the collectibility degree will decrease. Keywords: Internal Control; Credit Selling; The collectibility of credit.
Evaluasi Akuntansi Pertanggungjawaban sebagai Alat Bantu Manajemen dalam Pengendalian Biaya : Studi Kasus pada PT. Cahaya Buana Intitama Pamungkas, Bambang; Afrianti, Vera
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 1 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

This research was conducted to find out the implementation of responsibility accounting in controlling cost. It tried to measure and evaluate the plan and activity of management at the firm by determining income and cost for department or division that must be responsible. The report of responsibility every month and then yearly report. Cahaya Buana Intitama, Inc. has determined standard cost from the budget to make easier in evaluating cost centre efficiency, besides to analyze deviation in term of the real cost is smaller than standard cost. Therefore, the deviation is advantageous and it mean that cost centre is able to work efficiently, and so it reverse. Keywords: Responsibility Accounting; Cost Control
Standar Akuntansi Pemerintah Daerah dalam Rangka Transparansi Pelaporan Aktiva Tetap Pemerintah Daerah Iriyadi, Iriyadi; Budiman, R. Aris
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 1 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

The accounting standard of Regional Government forms accounting implementation standard to describe finance reporting as general goal in the frame of increasing sthe state of proportion of finance reporting either toward budget, inter-periodes, or inter-entities embracing acknowledgement, measurement, and disclosure of specific transactions from events in regional government’s finance accounting determined by Government Accounting Standard Commitee and in effect to the performance of regional government’s finance management. The finance Management of Bogor Regional Government manages bookkeeping on permanent assets of accounting departement. Bookkeeping starts from quating transactions in daily journal that will be made posting in the ledgerr, then it will be enclosed to finance accounting and fixed assets report of the Regional Government of Bogor Municipality. Keywords: Regional Government’s Accounting Standard; Regional Government’s Fixed Assets
Evaluasi Perhitungan Harga Pokok Air Minum dalam Menentukan Tarif Air Minum : Studi Kasus pada PDAM Tirta Pakuan Kota Bogor Setiawan, H. Hendra; Wihandranti, Ade Wisni
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 1 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

This research was done to find out the cost pricing of drinking water selling, the determination of drinking water rate and the correlation of the two. It’s utilized case study method with hypothetical testing techniques as descriptive-comparative. The result indicates that the cost price calculation of drinking water selling has significant correlation to determining drinking water rate. The cost price of drinking water selling based on cost components was determined by using accounting cost average, financial average, and cost level (low cost, moderate cost and high cost level) as principle to determining drinking water rate structure based on customer group and water consumption block. Keywords: Cost Pricing
Penerapan Sistem Pengendalian Intern dalam Meminimalkan Kredit Macet : Studi Kasus pada PT Sinar Sosro Kp Sawangan Hastoni, Hastoni; Nugraha, Andi
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 1 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

This research was carried out to get estimation of how far the quality of credit selling system and procedure, the internal control system of credit selling, credit management, and how far the internal control of credit selling has influence toward credit quality raising and minimize stuck claim. The outcome of this research indicates that generally the implementation of credit selling system and procedure has gone smoothly. This matter can be observed from the existence of duty and authority at each departement in line with job description, the internal control practice of credit selling focused at the organization, procedure, and recording, as well as from healty practices. It can be detected on gradually and incessantly process from credit submission up to the submission approved. Keywords: Internal Control; Credit.
Evaluasi Penerapan Sistem Informasi Akuntansi dalam Efektivitas Pengendalian Intern : Studi Kasus pada PT. Astra Internasional Djanegara, H. Moermahadi Soerja
Jurnal Ilmiah Ranggagading (JIR) Vol 5, No 2 (2005): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Aktivitas setiap perusahaan adalah penjualan, masalah di bidang penjualan merupakan salah satu masalah penting yang memerlukan perhatian khusus pada segala jenis perusahaan karena keberhasilan di bidang penjualan inilah yang paling menentukan kelangsungan hidup perusahaan. Untuk itu demi kelancaran proses operasional penjualan maka diperlukan suatu sistem akuntansi penjualan. PT Astra International sudah memiliki sistem informasi akuntansi penjualan yang sangat baik dan memadai hal ini dapat terlihat dari kemampuan PT. Astra International–Daihatsu Sales Operation dalam meningkatkan efektifitas dalam pelaksanaan pengendalian intern penjualannya yang mencakup unsur : lingkungan pengendalian, penaksiran resiko, aktivitas pengendalian, komunikasi dan informasi dan pemantauan. Hal ini dapat telihat dari PT. Astra International yang sudah memiliki pengendalian intern yang baik, hal tersebut tercermin dari tercapainya tiga golongan tujuan dari pengendalian intern yaitu (a) Efektifitas dan efisiensi operasi, (b) Keandalan dan keakuratan data akuntansi , (c) Kepatuhan terhadap peraturan dan hukum yang berlaku. Keywords : Sistem Informasi Akuntansi; Pengendalian Intern Penjualan.
Analisis Kinerja Keuangan Emiten Sebelum dan Sesudah Masuk Bursa : Studi Kasus Pada PT X Purba, Jan Horas Veriyadi
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 1 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

This research was conducted on financial performance analysis of PT X. The amalysis was done toward emiten of the firms that carried out public offering in 2001. The scope of research include growth trend profitability, liquidity position, solvability, activity, and performance in stock exchange. The techniques to analyze data were ratio analysis technique (growth ratio, profitability ratio, liquidity ratio, solvability ratio, activity ratio and market value ratio), common size vertical analysis and trend analysis. The outcome of the research indicates that PT X does not experience escalation in its financial performance. This matter is influenced by three factors, namely (1) venture loss and net loss, (2) debt increase of PT X and (3) per stock bet loss. Keywords: Financial Performance Analysis.
Teknik Analisis Forward Contract Hedging dengan Money Market Hedging dalam Meminimalisasi Tingkat Risiko Kerugian : Studi Kasus pada PT. Elang Perdana Tyre Industry Sujana, Sujana; Zuhdi, Saefudin; Purwitayani, Purwitayani
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 1 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Hedging is enterprise or entrepreneur’s step to minimize loss as result of exchange rate fluctuation. There are two implemented hedging techniques, namely Forward Contract Hedging Technique and Money Market Hedging Technique. The goal of this research is to find out how far the utilizing of the two hedging techniques will be able to minimize loss degree as result of exchange rate fluctuation compared with using non-hedging techniques (open position), thereafter comparing which of the two hedging techniques has lower cost. Analysis outcome indicates that the enterprise that does not make use of hedging techniques (open position) to ward foreign currency produces loss risk of exchange rate fluctuation for the enterprise. Keywords : Hedging; Forward Contract Hedging; Money Market Hedging

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