cover
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)
ISSN : 14119552     EISSN : -     DOI : -
Core Subject : Economy, Science,
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
Effect Analysis Of Financing Activities Cash Flows of the Company. Case studies on the PT. Indosat, Tbk and PT. Telekomunikasi Indonesia, Tbk. Aan Soelehan
Jurnal Ilmiah Akuntansi dan Manajemen Ranggagading Vol 12 No 2 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (613.477 KB)

Abstract

Financing activities is a method that companies use to get money to pay for those needs. Because of the size and potential funding activities in determining the success or failure of the company, the company must be careful in the acquisition and management of financial resources. Broadly speaking, to consider the cash flows from financing activities was added and the reduction of long-term debt and equity, and dividend payments. Debt interest payments and dividend receipts into the cash flow from operating activities. And if the company obtained financing activities run smoothly it will affect the company's cash flow. The purpose of this study is to determine the condition of the financing activities and PT.Telekomunikasi PT.Indosat Tbk Indonesia Tbk: To determine the condition of cash flow in and PT.Telekomunikasi PT.Indosat Tbk Indonesia Tbk: To determine the effect of financing activities on cash flow at PT. Indosat Tbk and PT.Telekomunikasi Indonesia Tbk. The results of the analysis of the funding activity was measured by using the Price Earning Ratio (PER) at PT. Indosat, Tbk has an average value of 27.4616, while the Price Earning Ratio (PER) at PT. Telekomunikasi Indonesia Tbk has an average value which is much better for 14.9339. Debt Ratio at PT. Indosat, Tbk has an average value of 0.6330, while the Debt Ratio at PT. Telekomunikasi Indonesia Tbk has an average value that is not better at 0.4736. Debt to Equity Ratio (DER) at PT. Indosat, Tbk has an average value of 1.1451, while the Debt to Equity Ratio (DER) at PT. Telekomunikasi Indonesia Tbk has an average value that is not better at 0.5274. The analysis of cash flow at PT. Indosat, Tbk produces an average value of cash flows amounting to Rp. -418 675 166 667 in the span of years 2006-2011. Meanwhile, for the cash flow at PT. Telekomunikasi Indonesia, Tbk nilar average yield better cash flow amounting to Rp. 678 112 833 333 in the range of 2006-2011 when compared with PT. Indosat, Tbk. The existence and effect relationships are illustrated in financing activities through the Price Earning Ratio, Debt Ratio, Debt To Equity Ratio and cash flow of PT. Indosat, Tbk can be proven by statistical analysis with each of the correlation value of 10.1%, 6.2%, 21.5%, which means it has a weak and has a significance level respectively by 84.9%, 90 , 7%, and 68.2% greater than the critical value (confidence level) of 10% which means not significant. At PT. Telekomunikasi Indonesia, Tbk, which suggests that the relationship and the effect of financing activities which are described by Price Earning Ratio, Debt Ratio, and Debt To Equity Ratio of the company's cash flow with each correlation value 73.2%, 12.7%, and 11 % which means only the Price Earning Ratio which has a strong relationship and the rest have a weak link, and each has a significance level of 9.8%, 81%, 83.5%, only the Price Earning Ratio is less than critical value (confidence level) of 10% which means a significant, and the remainder is greater than the critical value (confidence level) of 10% which means not significant. Evaluation results of this study suggest that in order for PT. Indosat, Tbk and PT. Telekomunikasi Indonesia, Tbk may increase the funding available for other activities can be run properly, so the cash flow the company will be better
Dampak Kenaikan Harga Minyak Bumi terhadap Permintaan CPO untuk Biodiesel dan Beberapa Aspek pada Industri Kelapa Sawit di Indonesia Jan Horas Purba
Jurnal Ilmiah Akuntansi dan Manajemen Ranggagading Vol 12 No 2 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (568.675 KB)

Abstract

Indonesia is the biggest palm oil producer and exporter in the world. In 2008, Indonesia contributed 34.3% of total palm oil world production and 84.6% of production was exported as crude palm oil (CPO). In the world’s market, the growth of palm oil consumption and import were 9.66%/year and .34%/year. In supply side, palm oil production and export increased 7.94%/year and 9.55%/year respectively. It reflected global excess demand which influence palm oil price in world market, 1.69%/year. Demand for Indonesian CPO also to fulfill the raw material for energy. This situation will influence several aspects in Indonesian palm oil industry, in order to ensure the availability of palm oil to fulfill national necessity for cooking oil industry and bio diesel industry. The objectives of this study is to analyze (a) the correlation between world petroleum oil price with CPO world price, (b) the effect of petroleum oil price toward domestic palm oil demand, (c) the effect of petroleum oil price for 18,71% toward several aspects in Indonesian palm oil industry by econometric simulation. An econometric approach was applied in this study by using annual data 1979-2008 periods. The findings of the study show that (a) since 2000 there was the strong correlation between world petroleum oil price with CPO world price, that reflect that CPO is used for raw material of bio diesel industry; (b) petroleum oil price positively influenced domestic palm oil demand, and (c) the rise of world petroleum oil price will affect the domestic cooking oil industry, i.e. the cooking oil supply will decrease, and the cooking oil price will increase due to the lack of CP O for cooking oil industry, while the bio diesel industry was start to grow
Pengaruh Penerapan Akuntansi Publik dan Kualitas Peraturan Perundangan Terhadap Kualitas Laporan Keuangan dan Akuntabilitas Kinerja Instansi Pemerintah Bambang Pamungkas
Jurnal Ilmiah Akuntansi dan Manajemen Ranggagading Vol 12 No 1 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (183.518 KB)

Abstract

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.