cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Farhan Gunawan
Contact Email
farhan@stiekesatuan.ac.id
Phone
-
Journal Mail Official
jurnal@stiekesatuan.ac.id
Editorial Address
-
Location
Kota bogor,
Jawa barat
INDONESIA
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
 18   19   20   21   22 
Analisis Pertumbuhan Laba Terhadap Nilai Perusahaan Studi Kasus Pada PT INDOFOOD SUKSES MAKMUR, Tbk dan PT MAYORA INDAH, Tbk Sutarti, Sutarti; Sutisna, Bambang
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 1 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of financial management is to maximize shareholders’ welth by increasing firm value, that is intrinsic and market value of the company. The objective can be achieved by increasing profit. The increase of profit every year means the company has profit growth. By profit growth, the company’s intrinsic and market value will have increase as well. Intrinsic value is fair value of stock based on the company’s financial performance, while stock market value is stock market prevailing in the market. The purpose of this study is to determine the effect of profit growth, as measured by net profit growth per year towards its intrinsic value as measured by earning multiplier and market value as measured by stock market price. This research was conducted from 2006 until 2010, by taking sample of two companies, namely PT Indofood Sukses Malmur, Tbk. and PT Mayora Indah, Tbk. Based on the analysis, the profit growth at PT Indofood Sukses Makmur, Tbk. could increase impact on intrinsic value and market value of the company. It was shown in the year 2009 – 2010. But in the year 2006 –2007, 2007 – 2008, and 2008 –2009 the change of profit growth was not be able to increase intrinsic and market value of the company. The profit growth at PT Mayora Indah, Tbk. could increase intrinsic and market value of the company. It was shown in the year 2006 – 2007. In the year 2008 – 2009 the profitgrowth was withheld and return on equity increased, resulting impact on intrinsic and market value of the company. It was shown in the year 2009 – 2010 as well. But inthe year 2007 – 2008 the profit growth was notable to increase intrinsic and market value of the company. The result is the profit growth at PT Mayora Indah, Tbk. has impact on intrinsic and market value better than the profit growth at PT Indofood Sukses Makmur, Tbk. has it.
Analisis Pengaruh Perputaran Piutang Terhadap Likuiditas Perusahaan Studi Kasus Pada PT. GOODYEAR Indonesia Tbk. dan PT. Gajah Tunggal Tbk. Surya, Tarida Marlin; Nugraha, Achmad Fajar
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 1 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to determine the effect of receivables turnover on the companys liquidity. Level of liquidity is measured using the current ratio, quick ratio and cash ratio. Data collection techniques used were secondary data obtained in the corner of the Indonesia Stock Exchange in the form of financial statements of companies engaged in the automotive sector from 2005-2009. The method used is descriptive method that aims to explain in a systematic and accurate way the facts and characteristics of the population or certain things that will be studied.The study uses analysis of turnover (ARTO) and liquidity ratios, while the object of research is PT. Goodyear Indonesia Tbk. and PT. Gajah Tunggal Tbk. From these results, PT. Goodyear Indonesia Tbk. during 2005 to 2009 always changed the level of turnover and liquidity level. The highest turnover rate was in 2009 that equals to 12.28 times, while the lowest turnover rate was in 2005 that equals to 7.93 times. The highest level of liquidity ini 2006 of 222.69% while the lowest level of liquidity in the year 2009 amounted to 90.48%. PT. Gajah Tunggal Tbk. changed every year. Receivables turnover rate was highest in 2009 amounting to 11.33 time while the lowest turnover rate in 2005 was 7:56 times. The highest level of liquidity was in the year 2009 amounting to 253.18% while the lowest level of liquidity in 2008 was 147%.
Perilaku Pembelian Produk Pakaian Bermerek Yang Dilakukan Staf Pengajar STIE Kesatuan Bogor Puspitasari, Ratih; Mubarak, Mumuh Mulyana
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 1 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Lifestyle and brand are the same with upper-middle class. There is parallelism between the famous brandand the personality. STIE Kesatuan lecturers can be the example in discussing lifestyle and brand.The purposes of this study are to find out the stage of brand preverance on clothes product, to alalyze the dominant factors that influence purchasing behaviour, and to analyze the behaviour after purchasing. This study is limited on purchasing behaviour by the lecturers and the factors which influence, the trend to choose upper-middle class brand products, and the action or behaviour after purchasing. The authors make a ranking on respondents based on data they collected, afterwards conclude brand preference stage.The ranking is arranged by percentage. The analysis is done by Image Analysis Method. The results of this study are (1) the brand preference of STIE Kesatuan lecturers is still in middle stage, (2) the dominant factor influencing customers’ purchase is product quality, (3) the dominant post-puchasing action is always choosing the upper-middle class brand products that give satisfaction, (4) the majority of respondents stated “it’s up to” when their friends or their families are going to buy clothes.
Pengaruh Private Brand Strategy Terhadap Brand Equity Dan Implikasinya Pada Shopping Preference Konsumen Giant Supermarket Sindangbarang Bogor Mubarak, Mumuh Mulyana
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 1 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this study is to know and to analyze the influence of private label to brand equity, the influence of brand equity to consumers’ shopping preference, and the influence of private label to consumers’ shopping preference. The respondents are the consumers of GIANT Supermarket Loji Sindangbarang Bogor. Data was collected mostly in survcey by providing questionaire and documentation study. Data processing was done by using SMARTPLS software. The result of this study shows that there is significant influence of private label to brand equity of GIANT Supermarket Loji Sindangbarang Bogor; there is significant influence of brand equity to consumers’ shopping preference; and there is significant influence of private label to consumers’ shopping preference.
Strategi Pengembangan Pemasaran UKM Pengrajin Sepatu Sandal Sulistiono, Sulistiono; Mubarak, Mumuh Mulyana
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 1 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Small and medium Enterprisis (SMEs) have significant role in national economic development. The problems of this research are (1) marketing strategies which has been impemented by sandal shoes craftman in Ciomas Bogor, (2) strengths, weaknesses, opportunities, and threats faced by sandal shoes craftman in Ciomas Bogor, (3) what’s the next marketing strategy which is be able to make sandal shoes selling increases. The results of this research are (1) The internal factors: strength quadrant embraces qualified product, competitive price, and unique sandal shoes; weaknesses quadrant encompasses unmanaged financial management, uneffective raw inventary management, supervision of production process and its quality is not good enough, the place to work is not comfortable enough, minimum technology, and the production cost calculation isn’t accurate; (2) The external factors: opportunity quadrant embraces the availability of human resources, public knows the products, the location is near to the supplier, conducting centralized marketing system, the sales can be run in marketable place with a lot of relationships. The development strategies which can be done are increasing sandal shoes models, optimizing marketing channels or networks, expanding marketing relationship networks, using website or email as means of promotin and marketing (developing E-Commerce), allocating funds for production technology, cooperating with the others to provide raw materials and working capital, and working together to build collective power that’s able to eliminate the weaknesses.
Analisis Pengaruh Aliran Kas Bebas Positif Dan Negatif, Dividen Dan Leverage Terhadap Nilai Pemegang Saham Studi Kasus: Perusahaan Non Keuangan Yang Terdaftar di Bursa Efek Indonesia Periode 2003 – 2010 Sasongko, Hendro; Achsani, Noer Azam; Sembel, Roy; Kusumastanto, Tridoyo
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 1 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Free cash flow is viewed as performance parameter that’s more promising because it’s more transparent in presenting operational activity, investment, and company’s funding. Besides those advantages, there are two questions: (1) is the free cash flow able to become determinant against stockholders’ value and (2) are there other factors which affect it? This study took sample from 184 non-finance companies registered at Indonesia Stock Exchange period 2003 – 2010, using double regression analysis method. The result of this study shows that negative free cash flow, dividend, and leverage has significant influence against stockholders’ value.
Pengaruh Penerapan Akuntansi Sektor Publik Dan Pengawasan Terhadap Kualitas Laporan Keuangan Dan Implikasinya Terhadap Akuntabilitas Kinerja Instansi Pemerintah Pamungkas, Bambang
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 2 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study analyzes the effect of implementation of public sector financial accounting and application of control on the quality of government financial reporting and performance accountability of government agencies, conducted by the census of 88 government agencies in the Government District and Municipal Government in Yogyakarta Special Region. Methods of data analysis using path analysis. The results showed 1) Implementation of public sector financial accounting and application of supervision affect the quality of financial statements 2) Implementation of public sector financial accounting and control over the quality of financial statement on government performance accountability.
Analisa Sistem Pengendalian Penjualan Dan Pengaruhnya Terhadap Efektivitas Penjualan Hasibuan, David HM; Supardji, Supardji
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 2 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Selling control system is one of important things in influencing selling effectiveness in a company. Therefore, the selling system implemented in the company, both cash and credit system, is not independent from the influence of the control system applied in the company. Effective control system can provide a huge influence to the company’s selling effectiveness. The purpose of this study is to analyze how the selling control system is applied in the company and its impact to the company’s selling effectiveness, to find out if the control system applied has been effective and has positive impact on the company’s selling effectiveness. The research was conducted by the author at Setia Tapioca Factory, located in Bogor. The results show that the selling control system implemented by Setia Tapioka Factory has been effective as seen from continuousincreasing sales over the last five years, even exceeding the target of selling volume increase from 2007 until 2011. Thereafter, the achievement of payment target of sale accounts receivable as high as 95% can be fully collected or paid well.In conjunction with the repayment period average of sale accounts receivable, 75% has been paid less than 30 days. And there is no corruption done by the employees. The conclusion is the selling system applied in Setia Tapioca Factory has been effective, even thouh there are still some shortcomings such as no separation of duties in heading financial and accounting records (the two is headed by one person), no separation of functions between warehouse and expedition, and a salesman chief still does service in credit authorization as well. The weaknesses should be overcome by the company in order to improve the selling control system in Setia Tapioca factory.
Evaluasi Atas Penerapan Pernyataan Standar Akuntansi Keuangan 101 Dalam Kaitannya Dengan Kewajaran Penyajian Laporan Keuangan Pada PT. Bank Jabar Banten Syariah Sutarti, Sutarti; Budianto, Enjang Tachyan; Saesar, Adilah
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 2 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Banking industries which run their business based on sharia principles strarted formally in 1992 and growing rapidly until today. Society and all sorts of sides related to sharia banks have a high trust to sharia banks to carry out their functions and they will require qualified accounting as a responsibility. In connection with presenting and arranging of qualified and transparent financial account (financial statement) in business, Indonesia Accountants Union (IAI) has a commitment to reach it by issuing PSAK No. 101. The purpose of this study is to evaluate the application of PSAK No. 101 concerning presentation worthiness of financial account at Sharia Bank. The evaluation was conducted to find out whether financial account presentation at Sharia Bank is in accordance with applicable accounting standard, the PSAK No. 101. The study was done at Bogor Branch Office of PT Bank Jabar Banten Shariah located in Jl. Pajajaran, Bogor. Data used by the author is the financial account of PT Bank Jabar Banten Shariah 2010. The result shows that financial accounting presented at PT Bank Jabar Banten Shariah has not been fully in mutual accord with PSAK No. 101, because no agrrement in using several terminologies which are not in mutual accord with PSAK 101.
Analisis Perlakuan Akuntansi Pendanaan Mudharabah Dalam Kaitannya Dengan Psak 105 Pada PT. Bank Jabar Banten Syariah Marpaung, Annaria Magdalena; Rosita, Siti Ita
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 2 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Existence of Syariah Bangking to be especially beneficial amid the unstable economic conditions after the global crisis. Where the Syariah Bangking largely able to demonstrate the existence of national economic growth. Regulators see it as BI (Bank Indonesia) continues its efforts to encourage the growth of Syariah Banking to Syariah Bangking can further contribute to the national economy. This study aimed to analyze how the accounting treatment funding at a Banking Mudharabah Syariah. Note that funding is one source Mudharabah third party funds. Analyzes were conducted to determine and assess whether in practice these deals are done related to funding in accordance with the principle of Mudharabah Syariah is PASK Syariah . DSN MUI fatwa, and policies set by BI. Authors doing research at PT. Bank Jabar Banten Syariah Bogor Branch office located at Simpang Warung Jambu No.9-10 Jl. Raya Bogor Pajajaran 21. From the results of research conducted at PT. Bank Jabar Banten Syariah Bogor Branch offerings indicates that a transaction is derived from the products offered funding mudharabah basically become a major revenue source third party funding, which if it is observed by the bank management will greatly assist the growth of Banks in the future in an effort to increase in revenue. But the main concern is how the accounting treatment in the financial statements, in order to fulfill the terms and conditions apply. In general PT. Bank Jabar Banten Syariah Bogor Branch has implemented the provisions applicable to the products run on Syariah. The analysis in this study indicate that PT. Bank Jabar Banten Syariah Branches Bogor have been recorded and reported financing transactions Mudharabah accordance with applicable regulations, namely PASK No.105. Therefore, encouraged to PT. Bank Jabar Banten Syariah should always follow the development of Islamic Financial Accounting Standards, DSN MUI fatwa related to financing transactions Mudharabah.

Page 20 of 23 | Total Record : 223

 18   19   20   21   22 

Filter by Year

2001 2012


Reset
Filter By Issues
All Issue Vol 12, No 2 (2012): Jurnal Ilmiah Ranggagading Vol 12 No 2 (2012) Vol 12, No 1 (2012): Jurnal Ilmiah Ranggagading Vol 12 No 1 (2012) Vol 11 No 2 (2011) Vol 11, No 2 (2011): Jurnal Ilmiah Ranggagading Vol 11, No 1 (2011): Jurnal Ilmiah Ranggagading Vol 10, No 2 (2010): Jurnal Ilmiah Ranggagading Vol 10, No 1 (2010): Jurnal Ilmiah Ranggagading Vol 9, No 2 (2009): Jurnal Ilmiah Ranggagading Vol 9, No 1 (2009): Jurnal Ilmiah Ranggagading Vol 8, No 2 (2008): Jurnal Ilmiah Ranggagading Vol 8, No 1 (2008): Jurnal Ilmiah Ranggagading Vol 7, No 2 (2007): Jurnal Ilmiah Ranggagading Vol 7, No 1 (2007): Jurnal Ilmiah Ranggagading Vol 6, No 2 (2006): Jurnal Ilmiah Ranggagading Vol 6, No 1 (2006): Jurnal Ilmiah Ranggagading Vol 5, No 2 (2005): Jurnal Ilmiah Ranggagading Vol 5, No 1 (2005): Jurnal Ilmiah Ranggagading Vol 4, No 2 (2004): Jurnal Ilmiah Ranggagading Vol 4, No 1 (2004): Jurnal Ilmiah Ranggagading Vol 3, No 1 (2003): Jurnal Ilmiah Ranggagading Vol 2, No 2 (2002): Jurnal Ilmiah Ranggagading Vol 2, No 1 (2002): Jurnal Ilmiah Ranggagading Vol 1, No 2 (2001): Jurnal Ilmiah Ranggagading Vol 1, No 1 (2001): Jurnal Ilmiah Ranggagading More Issue