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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
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Articles 223 Documents
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Analisis Resiko Dan Tingkat Pengembalian Saham Terhadap Portofolio Optimal Saham (Studi Kasus pada 8 saham dari LQ-45) Puspitasari, Ratih; Pramesti, Defani
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 1 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

In 2007 the highest rate of return was the share of Astra International Tbk., amounting to 0,062204 and the lowest rate of return was Telekomunikasi Indonesia Tbk., amounting to 0,008778. While thw highest beta value was Astra International Tbk., amounting to 1,556123 and the lowest beta value was Aneka Tambang Tbk., amounting 0,017862. In 2008 the highest rate of return was the share of Telekomunikasi Indonesia Tbk., amounting to 0,019699 and the lowest rate of return was Perusahaan Gas Negara Tbk., amounting to 0,094074. While the highest beta value was United Tractors, amounting to 1,841033 and the lowest beta value was Telekomunikasi Indonesia Tbk., amounting to 0,806949. In 2009 the highest rate of return was the share of United Tractors, amounting to 0,114275 and the lowest rate of return was Telekomunikasi Indonesia Tbk., amounting to 0,040734. While the highest beta value was Astra International Tbk., amounting to 1599810 and the lowest beta value was Bank Danamon Indonesia Tbk., amounting to 0,239171. In 2007 there were six stocks of eight stocks that established optimal portofolio candidate. There were Aneka Tambang Tbk. with ERB’s value amounting to 1,740976 and PO at 2,95%; Perusahaan Gas Negara Tbk. with ERB’s value amounting to 0,101220 and PO at 31,23%; Medco Energi Internasional Tbk. ERB’s value amounting to 0,037370 and PO at 19,25%; Astra International Tbk. with ERB’s value amounting to 0,035366 ang PO at 27,21%; United Tractors with ERB’s value amounting to 0,033108 and PO at 15,53%; Bank Danamon Indonesia Tbk. with ERB’s value amounting to 0,027582 and PO at 3,84%. In 2008 none of the eight stocksformed optimum portfolio because in 2008 the companies’ stocks were not be able to give good return for investors. In 2009 there were six of eight shares that established optimum potfolio candidate. There were Bank Danamon Indonesia Tbk. with ERB’s value amounting to 0,270912 and PO at 37,09%; United Tractors with ERB’s value amounting to 0,071652 and PO at 44,07%; Telekomunikasi Indonesia Tbk. with ERB’s value amounting to 0,061771 and PO at 3,57%; Aneka Tambang Tbk. with ERB’s value amounting to 0,060349 and PO at 1,64%; Bank Mandiri Tbk. with ERB’s value amounting to 0,059534 ang PO at 5,55%; Astra International tbk. with ERB’s value amounting to 0,059024 and PO at 8,08%. Thereby, investors can invest their funds in stocks which will be able form optimum portfolio.
Pengaruh Penerapan Metode Akumulasi Harga Pokok Produksi Dalam Menentukan Harga Jual Studi Kasus pada Divisi Garment PT Mitrasejati Muliaindustri Edison, Edison; Hasibuan, David H.M.; Hendri, Hendri
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 1 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

In current condition where economy is being instable and competition is increasing, generally companies have dofficulties in running their business. This problems are experienced by the companies engaged to manufacturing as well, either the companies which produce massively or which produce depending on an order. Every manufacturing company is required to improve efficiency and effectiveness in all fields to achieve the companies’ main goal, that is earning profits. One point needs to be considered, that is the use of an appropriate method to determine production cost. For this case, of course, it’s not free from production cost spent to produce the products. This production cost is a very important cost element in determining production cost. Therefore, it needs an appropriate method to calculate the amount of production cost. The method used to calculate the cost of goods manufactured by PT Mitrasejati Muliaindustri is job order costing method. In this method the production cost of each product is clearly separated from raw materials cost, direct labour cost, and factory overhead cost. The author conducted this research by case study and utilized descriptive method, by collecting data of job order production cost contained in the company. After the production cost data had been collected, the production cost was calculated using job order costing method. The percentage of profit expected is based on standard established, but the order that’s ordered with a design desired by consumers is based on management’s policy. Likewise, the standard calculation of overhead cost amounted to 75% set by management. Based on the author got through the research, it can be concluded that applying the accumulation method of production cost (the company used job order costing method) have significant influence in determining the price. Thus, the calculation of production cost must be done carefully and accurately by considering the amount of charge used in the production process.
Penerapan Sistem Penjualan Cash Dan Credit Card Dalam Kaitannya Dengan Member Card Discount Budianto, Enjang Tachyan; Marpaung, Annaria Magdalena; Kenshy, Indrie
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 1 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Selling is a very important sector, so many ways are often taken to improve company’s selling system, starting from the traditional to the modern one. Along with the rapid development of technology, many companies utilize technology to improve the company’s system.They look at promising point from the empowerment of technology. The purpose of this study is to analyze the selling system at a company carrying out the selling process of goods. In the company there are two ways of selling, sales in cash and sales using credit card. This analysis was conducted to find out whether the system adopted in the company works well, where the system is reliable to assess the accuracy of the inventory. The company issues card member to customers, so that the writer also analyzes the system of sales in cash and sales using credit card in its connection with the use of membership cards. This research was done at PT X located in Bogor, a company that’s engaged in retail sales. From the research done at PT X, it can be known that the system of sales in cash and sales using credit card were done well. For the sales using credit card, the company reported its revenueafter there’s revenue in bank appointed byretail sales company, so the accounting department has to perform bank reconciliation regularly and makes reporting properly.
Analisis Perputaran Piutang Vs Perputaran Hutang Lancar Dalam Rangka Meningkatkan Tingkat Likuiditas PT Unilever Indonesia Dan PT Mayora Indah Hidayat, Lukman; Susanto, David
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 1 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Payable account analysis is short term liabilities to be paid in a period of a year including loans, short term loans and short term obligations such as taxes in progress and interest. Liquidity ratio describes company in complying with itsshort term obligations when they are mature. Its linkage with current debt ratio is the sooner the current debts are paid the more exact the impact of liquidity ratio level of the company to pay its payable debts. The purpose of this study is to look for information and to find out the truth of how far payable account turnover is influenced by the liquidity ratio. The evaluation result of this study is that a good working capital turnover will result in profitability, so the company has power to run its business properly.
Pengaruh Pelayanan Terhadap Loyalitas Pelanggan Studi Kasus pada PT Setia Anugerah Motor Sujana, Sujana; Zebua, Amenesia
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 1 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Tougher competition market nowadays has made market participants race and compete to be able to servive in business due to the amount of similar business participans in Bogor. The competition can be assumed as a “war of movement”. In all cases, success is determined by how does the company anticipate the market and respose the change of consumers’ need and behaviour. Because of the tough competiton as mentioned above, the companies will find it difficult to increase the amount of customers. The customers will evaluate their consumption until they feel that they have sense of satisfaction or not. There are many products of high quality and plus value offered by competitors, so it’s difficult to fetch competitors’ market segment. Doing various of efforts to maintain market with better services to raise customers’ loyalty is the better alternative. The purpose of this research is to find out (1) the services implemented by the company; (2) the current condition of the company’s services; (3) the correlation between services and customers’ loyalty; (4) the company’s strategy to get customers’ loyalty. The result of this study shows that the influence of services to customers’ loyalty has a good perception. From the analysis of the effect of services to the customers’ loyalty, it can be found out that function Y = 36,2019 + 0,2857 X. The result of correlation coefficient analysis shows r = 0,2260; it means that there is positive and significant correlation. Significance test to the two sides yields t-count (2,5427) > t-table (1660); it means Ho stating that there is no correlation between services and customers’ loyalty is rejected and Ha stating that there is correlation between services and customers’ loyalty is accepted. The result of determination coefficient analysis shows that the services contribute 5,11% in influencing customers’ loyalty and the rest, that is 94,89%, is influenced by the other factors.
Analisis Penyusunan Anggaran Dalam Kaitannya Dengan Rencana Akuntansi Pertanggungjawaban Manajemen Pada Pdam Tirta Pakuan Kota Bogor Setiawan, Hendra; Hastoni, Hastoni; Ginanjar, Agung
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 1 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Process budgeting arrangement is negotiation event between the manager responsibility centre with the superior to decided what will be do by the manager and how. The result from this negotiation is a statement that has been legalize about profit and expenses that has been expect along budgeting year to every responsibility centre and to the organization in general. In general, a company was separate into parts that smaller who been given several kinds of responsibility. This parts was called division, department, business unit etc. every parts who responsibility to every several managerial task. An organization leader has to make sure that individual in every department work to achieve goal that has been decided by the top management. Responsibility accounting is a concept and a device that used by the management in assess individual and department to make achieve several goal. The motive of this research is to analysis budgeting arrangement that doing by the company in correlation with management responsibility accounting. Analysis been doing to see the method of budgeting arrangement that company doing has appropriate with the order who match so it can be responsible by the manager to every incorrect that’s happen between realization and budgeting who has been decided. The research that writer do is in PDAM Tirta Pakuan Kota Bogor. The company works in given serve in drinking water. The result from the research show that PDAM Tirta Pakuan Kota Bogor has arrange the budget with well and it appropriate with the order who match, this thing saw from the result of the compare between budget and realization who has difference assess not very far. Beside that, PDAM Tirta Pakuan Kota Bogor also has used responsibility accounting very well, its can see from the assign of power and responsible that very good and direct also its doesn’t had one unit who have double duty and responsible.
Evaluasi Penerapan Pembiayaan Mudharabah Dan Pengaruhnya Terhadap Laba Perusahaan Studi Kasus pada PT Bank Muamalat Indonesia Tbk, Cabang Bogor Rosita, Siti Ita; Rahman, Abdul
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 1 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Mudharabah financing is an agreement of cooperation between the banking business as the owner of the funds (Shahibul maal) and the customer as the fund manager (mudharib) to do business with revenue sharing (profit or loss) by agreement in advance. The purpose of this study was to evaluate the implementation of financing and the impact on corporate earnings in a sharia banks. The evaluation was done to determine how the application of financing is done in Islamic banks have an effect on company profits. Research carried out writer in PT Bank Muamalat Indonesia Tbk Bogor branch located at Jalan Bantar Jati Pajajaran No. 105 – Bogor. The results of this study indicate that financing is in PT Bank Muamalat Indonesia Tbk Bogor Branch provided in the form of working capital in the form of cash and noncash assets. The amount of revenue sharing at the beginning of financing is determined in accordance with agreement between both parties, and in determining the amount of revenue sharing method. The evaluations in this study show PT Bank Muamalat Indonesia Tbk Bogor Branch has adopted of financing in accordance with accounting guidelines Indonesian Islamic Banking and Indonesia Standard of Financial Accounting Statement No. 105. In relation to income, financing is contributing to an increase or decrease in earnings of PT Bank Muamalat Indonesia Tbk Bogor Branch. Based on the financial statements of the Bank Muamalat Indonesia in 2008-2007, it is known that the financing mudharabah substantial contribution to the improved earnings PT Bank Muamalat Indonesia Tbk Bogor Branch.
Analisis Dampak Leverage (Pengungkit) Terhadap Kebangkrutan Perusahaan Soelehan, Aan; Ramdani, Hasrul
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 1 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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In the use of leverage which consists of operational leverage and financial leverage by the company aims to enlarge the profits generated by the company to greater than the cost of assets and resources that directly affects the increase of profits for shareholders who continue to increase in each period, although it does not cover possible earnings growth. The purpose of this research is to identify and measure the effect of the impact of the use of leverage, particularly operating leverage as measured by DOL and financial leverage as measured by using the DFL on the level of corporate bankruptcies were measured using Altman Z-Score. This research was conducted at PT. ANTAM language that is state owned company which is engaged also in industry, commerce, transportation and other services related to mineral. The research also performed at similar companies namely PT. Timah Tbk, which is involved in several business activities, namely tin mining business, coal business, and other businesses which include construction services, electricity, overhaul, and shipyards as well as exploration services as a comparison of the results of research undertaken. The results of this study is the analysis of operating leverage and financial leverage analysis of corporate bankruptcy, from the results of research conducted at PT. ANTAM Tbk found the correlation effect of using leverage against the level of corporate bankruptcies, while for the research at PT. Timah Tbk not find a relationship influence the use of leverage on corporate bankruptcy rate. It is known from the results of test and analysis of regression analysis conducted by examiners of both companies. For companies PT. ANTAM Tbk Management party should maintain good performance of the companies existing enterprise by placing conditions far from the risk of bankruptcy, while for company PT. Timah Tbk better for the Management to improve the consistency of the company in achieving the companys Z-Score in determining the level of risk of bankruptcy so there were no fluctuations in the company. Management can increase its profit by way of cost efficiency equipment that must be paid if the PT. Timah Tbk.
Pengaruh Profesionalisme Auditor Dan Etika Profesi Auditor Terhadap Pertimbangan Tingkat Materialitas Iriyadi, Iriyadi; Supriadi, Yoyon; Vannywati, Vannywati
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 2 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Professionalism became the main requirement for the person who worked as an auditor and a member of the Accountant Public Officer. Professional image of someone in the profession as an auditor on the basis of proficiency in planning, implementation and evaluation of the results of the examination procedure and sufficient confidence of knowledge and their responsibilities. Auditors who have high professional views will contribute to a credible by decision makers. Professional ethics is a set of principles or moral values that bind the community or someone who has been determined by a group or organization associated with the fro professional relationship. In performing its duties and obligations as an auditor must comply with the code of ethics that have been made by the Indonesian Institute of Accountants. Ethical principle of responsibility, public interest, integrity, objectivity, competence and professional prudence, confidentiality, professional behavior, and technical standards in the decision making process. Auditors regarding materiality considerations are considerations and influenced by perceptions of professional auditors to the needs of people who have adequate knowledge and that will put confidence in the financial statements. This study aims to determine the relationship of professionalism and professional ethics of auditors consideration of the level of materiality for financial reporting purposes auditorium. Data used in this study was obtained from questionnaires, completed by the respondents. Respondents in this study is an accountant who worked in public accounting firms in the Jakarta area. Statistical methods used to test the hypothesis is multiple regression. The results of this study indicate that the professionalism of auditors have the effect of 50.7% against the level of materiality considerations. Professional ethics for auditors to have 75% influence on the level of materiality considerations. And professionalism of auditors with the auditors professional ethics at the same time has the effect of 77.3% against the level of materiality considerations.
Evaluasi Aplikasi Sistem Informasi Manajemen Akuntansi Barang Milik Negara (Simak Bmn) Kaitannya Dalam Pencatatan Nilai Aset Tetap Pemerintah Studi Kasus pada Pusat Penelitian dan Pengembangan Tanaman Pangan Bogor Pamungkas, Bambang; Fatchudin, Fatchudin; Kusumahdinata, Agung
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 2 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

One concrete effort by government to achieve transparency and accountability in managing the state budget (APBN/APBD) is delivery of government financial reporting that meets the principles of timely and prepared to follow governmental accounting standard which have been generally accepted. It is stipulated in law No 17 of 2003 on state finance, which requires the form and content of execution accountability reports APBN/APBD are prepared and presented according to government accounting standard. And explanation of Law No 1 year 2004 regarding state treasury stating that information presented in governmental financial reports can fulfill the principle of timely need to be held in Accounting System Central Government (SAPP), which consists of the central Accounting System (SiAP) and the Agency Accounting System (SAI). SAI consists of Financial Accounting System (GAAP) and the Accounting System State Property Goods (SABMN). Accounting Management Information System, hereinafter abbreviated to SIMAK is a financial application based on the financial accounting system (SAK). Meanwhile, SIMAK Application of State Property Goods (BMN) based on the Accounting System of State Property Goods (SABMN) held with the aim to produce the required information as a tool of accountability for the implementation of APBN and Management/control BMN used by a user of accounting unit goods. The aim study is to find out how the application procedure SIMAK BMN whether has helped the acceleration of accountability and transparency in the management of government fixed asset, and what are the outputs and the barriers that occur when implementing these procedures. For it is necessary for evaluation application system management accounting of state property goods (SIMAK BMN) related in listing of government fixed asset value starts at the smallest entity that began in the work unit level accounting unit power user stuff (UAKPB). Therefore, the research conducted on unit of work done on research and development center of food crops (Puslitbangtan) Bogor, which is a UAKPB unit under the ministry of agriculture. Evaluation results show that the application can be helpful for transparency and accountability in the management of government assets if managed properly. its just that there are some constraints on the arrangement of BMN particularly frequent transfer of chattels which are not reported to the person in charge of the room. Consequently BMN records are inaccurate.

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