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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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Pengujian Pecking Order Pada Perusahaan Perkebunan Di Indonesia Munawar, Aang; Sanim, Bunasor; Manurung, Adler Hayman; Achsani, Noer Azam
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 2 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

This research examines capital structures or financial policy in Indonesia plantation firms with pecking order theory. Plantation firm was classified on status (listed and unlisted) and product (palm oil and non palm oil). Panel data methodology is used to test the empirical hypotheses over a sample of 22 Indonesia plantation firms during seven years period 2002 – 2008. The result of this research shows there is a significant cash deficit and product variables positively influence to increase long term debt. This evidence shows that pecking order theory used on financial policy and palm oil firms have cash deficit and long term debt more than non palm oil firms. In accordance to T test, there is a significant difference cash deficit and long term debt on firm status but long term debt only a significant difference on product firm.
Evaluasi Atas Sistem Penggajian Dalam Kaitannya Dengan Pengendalian Intern Pada PT Dae Kwang Hastoni, Hastoni; Suryadinata, Erick Desma
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 2 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Payroll system is a series of procedures relating to the management of employee data from the recording, until the payment of salary calculation. In managing these data need to be controlled from the possibility of error would tar calculation, classification, and distribution of payroll costs so that adequate control is necessary for the purpose of internal control over salary is reached. The purpose of this study was to evaluate the payroll system in leather processing companies which register, calculation and payment of salaries. The evaluation conducted to determine whether the payroll system has been implemented at the company and is expected to run in accordance with the procedures set out the management in controlling costs of salaries, and associated with internal pengendalan component of salary. This research was conducted by the author in PT. Dae Kwang, located in the Village Leuwinutug, Citeureup Subdistrict, Bogor Regency. PT. Dae Kwang is the leather processing industry company, which processed raw skins (wet blue) into semi-finished leather. In preparing this paper, the method used by writer is method deskiptif, and data collection done by: library research to obtain secondary data, and field research to obtain primary data from the company. The result showed that the PT. Dae Kwang, payroll system has been implemented fairly well. It is shown by the existence of procedures, documents and records in the payroll system which can be used to help companies find employees who commit fraud and anticipate the risks that may occur. The reports generated by the payroll system, particularly regarding the calculation of attendance and salary costs, which are used by companies as a basis for calculating salary payments, besides that the payroll system accuracy in record keeping, calculation and payment of salaries used as the basis of internal control over salary The evaluation results in this study show that there are some things of concern, among others: 1) the absence of a written job description, so that each employee work hard to define, especially when those employees do not enter or leave the company. In addition it will also cause a lack of clarity of the responsibilities of each, so it can overlap the work, 2) human resources are placed on the record in this case the finance and accounting into one section, 3) the absence of internal audit within the company to supervise and examine the course of its business, so that fraud or problems that may occur can not be solved quickly. Given these shortcomings, the risk of embezzlement and payroll data manipulation can occur. The addition of employees in the finance and internal oversight in the organizational structure as well as honesty, loyalty and responsibility of employees to be a determinant of the success of the companys internal control over salaries.
Pengaruh Arus Kas Operasi Terhadap Pertumbuhan Laba Perusahaan Studi Kasus pada PT Multi Manunggal Sutarti, Sutarti; Sulaeman, Adi
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 2 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Analysis of cash flows in line with the actual preparation of the cash flow statement also called cash flow statement. Cash flow analysis is an analysis to determine the causes of the change in the amount of cash money or to find out the sources and the use of cash during a certain period. Consolidated cash flow is considered to provide information about the ability of many companies in a profit. Cash flows from operating activities or for cash flow is derived from profit growth within a company can show earnings growth rate from year to year the company is by comparing the profits derived from the first year with the next year. The purpose of this study is to analyze the cash flow from operations to profit growth. Data collection techniques used were secondary data obtained by the corner of the Indonesia Stock Exchange in the form of financial statements of a company engaged in the food industry from the years 2005 to 2009. In this study the method used is descriptive method that aims to describe systematically and accurately about the actual facts and characteristics of the population or certain things to be studied. And analysis methods used were analysis of operating cash flow and earnings growth analysis, from such analysis can be concluded that in. Indofood Sukses Makmur Tbk. has the effect of positive operating cash flow or the very real and constant motion proportional to the company generated net income (this can be seen in the table of the percentage change between operating cash flows with net income of the company). This is caused by PT Indofood Sukses Makmur Tbk better able to create the percentage increase in operating cash flow activity. While in the PT. Unilever Indonesia Tbk has the effect of positive operating cash flow but not significantly and constantly move inversely (this can be seen in the table are percentage changes between operating cash flows with net income of the company). The Company noted that an increase in operating activities was higher than the increase in the percentage of profit generated through operations. So that it can be concluded from these data that the company was not able to create an efficient level of net income through the activities of the companys operations.
Pengaruh Promosi Melalui Media Brosur Terhadap Citra Merek (Studi Kasus pada PT Bogor Raya Development) (Studi Kasus pada PT Bogor Raya Development) Sukartaatmadja, Iswandi; Suryanadi, Andri
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 2 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Promotion activity is important thing to communicate a products or services present to consument, and usually was a first step for company to show their products to people in wide ways, so products which has been produce can be well known and to compete with another competitor, this matter very realized by PT. Bogor Raya Development as property company. Therefore an important function of promotion, then PT. Bogor Raya Development have been initiative to make a media as be a part of it. There is a brochure which is has been choosen by PT. Bogor Raya Development as become one of promotion media, its because can be so simple and efficient to representative company products. This research attemted to know how far promotion influence pass by brochure media towards PT. Bogor Raya Development brand image, beside that to know how brand image of PT. Bogor Raya Development and also to know how tight between promotion by brochure towards PT. Bogor Raya Development brand image, this research was done in PT. Bogor Raya development which is located in Perumahan Danau Bogor Raya 16143. The result of this research shows that PT. Bogor Raya Development already done promotion activity by brochure, and result of analytical regression had a result for Y = 22.23 + 0.512(x) with brochure factor x = 1, is 22.742 and if brochure factor was increased by 100 times, constantly the value of Y = 73.43, from the analytical regression Ho has been refused and Ha has accepted because t observe (6.124) > t observe ½ (1.661). The result of analytical correlation shows there is had a strong relation and positif between brochure and brand image, where value from analytical correlation was 0.512, after significance test has done result of t observe (6.124) > t table (1.661), this thing has been approved Ho which is made a statement there is no relation between brochure and brand image has been refused, and Ha which is made a statement there is a relation between brochure and brand image has been accepted. Beside that determinate coefisient to measure brochure contribute towards brand image have a result that brochure had only 27.7 % contribution and rest 72.3% contribution was influence by another factor
Peranan Sistem Pengendalian Intern Modal Kerja Terhadap Efisiensi Dan Efektifitas Perusahaan Studi Kasus pada Perusahaan Perseorangan MITRA ANDA Muanas, Muanas; Tedyanto, Agustono
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 2 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Amid tight competition within the current global crisis, requiring the company to expand its field of business in order to maintain the companys survival. How to maintain the business is to make decisions based on objective inputs, hence the need for an accounting information system. One of the systems that affect the company is successful in the cash management system, namely the cycle and the cash receipts and disbursements for the necessary control and supervision. This is what lies behind this final, because the company requires an evaluation to identify and to realize a good control system over cash receipts and payments systems in the company. This final project aims to: (1) To determine the condition of working capital in the company and role in the cycle of working capital expenditures and cash receipts in the Company Individual Your Partner. (2) To determine the role of the internal control system of working capital in the Company Individual Your Partner. Data collection techniques in the writing of this final interview, observation, and documentation. In preparing this paper, the authors choose Individual Company Your Partner as a research object which is located at highway Km.17 Parung Bogor. To obtain data about the process of cash receipts and disbursements, implementation of internal audit and the role of the company, the research uses a Research Library is reading books related to issues discussed and research methods that the authors come to the Field Research Company Individual Your Partner Direct to obtain the necessary data. Based on research results obtained from the authors note that internal control of the Company Individual Your Partner is a function of the independent assessments to test and evaluate the organization activities, with the aim of providing advice and recommendations to management about the efficiency and effectiveness of operations implemented. This is supported by the organizational structure of companies that have separate departments that direct organizations led by the chief executive. Based on the analysis results can be recommended to the Company Individual Your Partners, namely: (1) With the increasingly rapid growth of the company, it needs to be supported by the infrastructure is better if need be added, in order to increase sales volume capacity to provide the best services to customers of the company a way to add new vehicles to the faster delivery and to meet all requests from customers, (2) To retain existing customers and prospective customers in an effort to find new, there should be a policy of targeted marketing strategies and efficiency and seek supervision of eg with the policy to intensify the campaign either through sales promotion with banners or company, (3) To improve the marketability and collectibility, private companies need to do your Partner to the state of the market share analyzing the current economic conditions. In addition, it is also necessary to improve the customer satisfactory service. Like warm-hearted, courteous, always gives a good impression by smiling and saying hello.
Analisis Motivasi Konsumen Terhadap Keputusan Pembelian Studi Kasus Penggunaan Tisu Tessa pada PT Graha Kerindo Utama Cabang Bogor Zuhdi, Saefudin; Mardinah, Mardinah
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 2 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Purchasing reduplication very need in a product sale especially so that consumer always permanent use our product, oftentimes company to ignore to the effect that this, it is better company also always evaluate all changes in consumer behaviour so that permanent motivate towards tissue use tessa, rivalry that in producers industrial this time very tight is making producers in concurrence to compete are developping superiorities compete it. tissue tessa has superiority in paper quality and use benefit that follow trend present day. This watchfulness are detects consumer motivation that given towards tissue tessa, consumer confidence in use tissue tessa, consumer evaluation after use tissue tessa, and between confidence and consumer evaluation towards purchasing decision in tissue use tessa that produced by PT. Graha Kerindo principal branch Bogor. This watchfulness method uses attitude model method fishbein. model used to measures confidence and consumer evaluation formed in consumer self so that can motivate to decide a purchasing. Watchfulness result shows that consumer motivation towards tissue tessa very good. use benefit and not torn easy is superiority compete than brand tissue other chalenge, this watchfulness prove that tissue consumer has given good evaluation in tissue tessa most of benefit side and paper quality that make tissue tessa not torn easy. Evaluation result in this watchfulness shows that besides consumer feels satisfaction in tissue use tessa, also very wish for safe taste towards product doesnt contain whitener. with superiority existence competes tissue tessa, make a big opportunity in development and tissue sale tessa in the future.
Pengaruh Penerapan Akuntansi Publik Dan Kualitas Peraturan Perundangan Terhadap Kualitas Laporan Keuangan Dan Akuntabilitas Kinerja Instansi Pemerintah Pamungkas, Bambang
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 1 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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This research analyzes the effect of the implementation of public accounting, the quality of legislation on the quality of financial reports and their implications for government performance accountability system level local governments of Yogyakarta provinces privileges . Methods of data analysis using path analysis. The results showed that: 1) Implementation of public sector financial accounting and quality regulations affect the quality of government financial statements either partially or simultaneously. 2) Implementation of public sector financial accounting, quality regulations and the quality of financial reports of government influence on government performance accountability either partially or simultaneously.
Evaluasi Pengendalian Intern Persediaan Pipa Distribusi Dan Accessories Dalam Mengamankan Asset Perusahaan Pada PDAM Tirta Pakuan Hasibuan, David; Setiawan, Hendra
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 1 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Internal Control System is an organization structure including all coordinated ways and actions to safeguard company’s assets, to maintain the accuracy of accounting data and other data, in order to ensure the reliability of reports, efficiency and affectiveness are able to increase, and loyalty to the management’s policy can be secured.By conducting Internal Control System, it can be managed all company’s assets and supplies properly with the relult that the real condition is appropriate with the accounting. The purpose of this study is to evaluate whether internal control system to secure company’s assets and supplies has been carried out properly and in accordance with the generally accepted in Indonesia in accordance with procedures issued by the company. The study was conducted at PDAM Tirta Pakuan Bogor. PDAM is a company operating in processing of drinking water, the biggest producer in Bogor. The result of this study shows that PDAM Tirta Pakuan Bogor has done internal control well to secure the company’s assets.The control is quite justifiable to serve as the basis for decision making as presented in the balance sheet. And it’s done because each of stock supplies has its respective function and the existing inventories are used to meet cutomers’ needs, so that the existing stock will be sufficient and there is no over stock. The result of the evaluation in this study shows that supplies in warehouse is in accordance with the needs and storage is carried out by separating types, quality, and size, so that if it must be inventories checking anytime, it can be carried out easily. Thereby, the existing supplies can be maintained properely and protected from any loss.
Analisis Kepatuhan Pengusaha Kena Pajak Dalam Menyampaikan SPT Masa PPN Tahun 2010 Marpaung, Annaria Magdalena; Budianto, Enjang Tachyan
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 1 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Tax is one of the largest sources of funding for a state. Tax emerges as an effort to cover all state expenditures and to finance a country’s development. Value added tax (VAT) is tax imposed on the delivery or import of taxable goods and services conducted by the taxable company and it can be imposed many times whenever the value added abides and it can be credited. The purpose of this study is to determine how to calculate the value added tax at PT Pilar Multi Sentosa as well as to determine the adherence stage of PT Pilar Multi Sentosa (the taxable company) in conveying SPT ofvalue added tax period after the change of VAT Law 2010. The result of this study shows that PT Pilar Multi Sentosa as one of taxable companies adheres in conveying SPT of value added tax period 2010 because it has paid and reported the tax on time. PT Pilar Multi Sentosa was established in 1999 and located in Baranang Siang Indah, Jalan telaga Warga I, Blok B 1 No. 17, RT/RW 04/05, Katulampa, East Bogor subdistrict. The company engages in the field of buildings developinng or popularly called cantractor. Its Taxpayer Identification Number (TIN) – Nomor Pokok Wajib Pajak (NPWP) – is 02.740.584.4.404.000.
Analisis Sumber Dan Penggunaan Modal Kerja Terhadap Modal Kerja Muktiadji, Nusa; Lia, Lia
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 1 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

The sources and uses of fund is a report presented by company to determine changes in financial position for each period. Company manager has resposibility of where the fund isobtained and how it is used. Each company is involved in various investment activities and expenditures. When carrying out those activities, the company produces fund. The fund is defined as cash and cash equivalents and it can also be interpreted as working capital. Working capital is defined as total current assets (gross working capital) or the difference or balance between current assets and debts (net working capital). The purpose of this study is to analyze the sources and uses of fund and to analyze the stage of corporate liquidity. The analysis conducted to determine whether the activity of sources and uses of working capital and liquidity increase or decrease in each period. The result shows that PT Indosat, Tbk. and PT XL Axiata, Tbk. use aggresive strategy to manage their working capital. It is evidenced by the existence of negative working capital each year and it has fluctuating liquidity. However when the two companies are compared, PT Indosat, Tbk. is better than PT XL Axiata, Tbk., especially in the stage of liquidity. The result of the evaluation shows that the working capital reduction of PT Indosat, Tbk. and PT XL Axiata, Tbk. produces negative number. It can be looked at the calculation of sources and uses as well as the liquidity stage of PT Indosat, Tbk. and PTXL Axiata, Tbk. Based on the result of this evaluation, the author suggest PT Indosat, Tbk. and PT XL Axiata, Tbk. reduce their curret debts, so that working capital generated can be increased. Specifically for PT XL Axiata, Tbk., it’s suggested to make existing cash of the company is not small any more.

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