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Peranan Anggaran Proyek Dalam Meningkatkan Laba Kotor Studi kasus pada PT Sumber Sejahtera Iriyadi, Iriyadi; Andrianto, Toni
Jurnal Ilmiah Kesatuan (JIK) Vol 9, No 2 (2007): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Competition cause all companies to be able to make business plans such as planning a budget if they want to make advancement in their business budget. Making a plan and controlling are absolutely needed so the budget may play a role well and the gross profit of the company will increase and the costs can be minimized.The budget role is very influenced by the process of composing it. The process of composing the budget at PT Sumber Sejahtera has some problems, such as: price, the kind of the raw material of material used, external factor (nature), and human resource. The purpose of the research is to find out the project budget composing process, the role of the project budget to increase the gross profit, and the system of cost control that is applied at PT Sumber Sejahtera.In order to be able to achieve the purpose of the research, the most appropriate procedure is needed to collect the data. In collecting the data, the author did some interviews and observations. The project budget composing at PT Sumber Sejahtera is based on field survey (technical and price survey), based on the previous budget of the similar previous project.In the implementation of the budget, there are some deviation of the planning of the budget cost. The deviation occurred in the use of material, the price of material, and daily cost of the labor.The result of the research show that the spare (unpredicted cost) on budget cost composing need to be evaluated. In the implementation of the project, keeping control over the performance of the field workers need to be improved. Therefore, the accuracy level of the budget cost planning can be presented better The Control system of the cost used is good enough.
Analisa Atas Pelaksanaan Audit Mutu Internal Untuk Mengevaluasi Efektifitas Penerapan Sistem Manajemen Mutu ISO 9001:2000 Studi kasus pada PT. Murni Cahaya Pratama Pamungkas, Bambang; Iriyadi, Iriyadi
Jurnal Ilmiah Kesatuan (JIK) Vol 9, No 2 (2007): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Quality of Internal Audit is an activity which is very important and is a requirement in the implementation of ISO 9001:2000 standard, which aims to monitor the quality of the verifying the suitability and effectiveness of the implementation of the system of quality compared to the reference standards and policies that have been determined. Quality of Internal Audit is an assessment process and system to see whether the processes and systems in line with documented procedures and to see the effectiveness of the procedure. By doing this assessment, the company will know the condition or situation at this time. In the end, the results of this audit will be used as a tool / material improvement in the action / prevention of at improvement. Therefore, international standards emphasize the importance of audits as a means of monitoring and verification. ISO 9001:2000 is an international standard for quality management system. ISO 9001:2000 define the requirements and recommendations for the design and evaluation of a quality management system, which has the goal to ensure that an organization will provide products that comply with the requirements specified. The ISO 9001:2000 is only quality management standard and is not a standard product. But expected that the product resulting from international quality management system will has a suitable quality this. Implementation of Internal Audit Quality in the PT. Murni Cahaya Pratama program showed that the Internal Audit Quality is in accordance with plans and procedures. Results of Internal Audit Quality use as the improvement efforts for both systems, processes and products. The quality management system ISO 9001:2000 which is applied in PT. Murni Cahaya Pratama quite effective and efficient. However, there are several things that indicate the occurrence of inefisiensi and inefektivitas, this can be viewed from the inconsistency or the findings found at time internal audit been held of it occurs because human error and the lack of knowledge and understanding of the importance of documentation, especially new employees . Advice from the author on the results of the Internal Quality Audit was done in PT. Murni Cahaya Pratama is, for 2009 ISO 9001:2000 and Internal Quality Auditor training should been held immediately, so that all employees understand the importance of procedures and can implemented in their daily activities. Also to improve auditors ability. Set procedures for the return of goods from the customer (return), so that when the Technical Service bring the returned goods it can be treated accordance with the procedures applicable. Consistent in their assessment of suppliers and maintain records of these assessments.
Evaluasi Sistem Billing Pasien Dalam Rangka Meningkatkan Efektivitas Operasional Rawat Jalan Iriyadi, Iriyadi; Budianto, Enjang Tachyan
Jurnal Ilmiah Kesatuan (JIK) Vol 11, No 2 (2009): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Billing System is important for the hospitals. This System can help them to run the activities, in managing data, this system is able to process many data’s which are useful for the hospital management. This system is also able to give information in processing the revenues. The objective of this research is to find out the billing system for outpatient and procedure system for outpatient at PMI Hospital Bogor. Also to find out the role of billing system in increasing the ffectiveness of hospital operating system in managing the revenues. The research was carried out at PMI Hospital, located in Jalan Pajajaran Bogor, and it serves medical services for the patient. The research has proven that PMI Hospital Bogor uses Fully Integrated Bill System, it is a billing system which is integrated to all systems in the hospital (especially for financial issues). In this system all of the processes, such as registration, polyclinics actions, pharmacy and all supporting things will be recorded directly, even finance and Accounting departments will get reports and data’s easily and quickly. The result of evaluation shows that each system need to be evaluated in its implementation in order to be able to full fill all the users need. At PMI Hospital, billing system for the outpatient is more able to answer the management needs in providing report, mainly the revenues of outpatient. The system is more efficient in putting data’s or transactions compare to manual input. But, there is a weakness of the system, the report of the revenues does not match with data transactions provided. The solution is the report is made into manual recapitulation which is reported as the revenues report later.
Evaluasi atas Sistem Pembelian dalam Kaitannya dengan Pengendalian Intern Studi Kasus pada PT. Inti Sari Prima Iriyadi, Iriyadi; Rianna, Rianna
Jurnal Ilmiah Ranggagading (JIR) Vol 9, No 1 (2009): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The objective of this research is to find out purchasing accounting system and internal control implementation of company and to find out purchasing system result in accordance with internal control of company. From the result of this research, it can be found out that purchasing system and procedure have been suffice enough, but internal control at PT Intisari Prima still has a lot of shortages. However, the company has endeavored by implementing true purchasing accounting system and procedure by separating three main functions as follows: operational function (purchasing division), storing function (storehouse division), and accounting function (registration section). It can not be permitted that just one function brings about transaction from the beginning to the end in maintaining the company’s assets. Keyword : Purchasing Accounting System
Kajian Pengukuran Kinerja dan Penetapan Harga Transfer Pamungkas, H. Bambang; Iriyadi, Iriyadi
Jurnal Ilmiah Ranggagading (JIR) Vol 8, No 2 (2008): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Tujuan penelitian adalah untuk mengetahui metode harga transfer yang digunakan dan membandingkan dengan penggunaan metode harga transfer lainnya. Di dalam melakukan transfer barang antar divisi dalam suatu perusahaan, maka harga yang di tetapkan harus menguntungkan antar divisi satu dengan divisi yang lain. Hal ini sesuai dengan tujuan penetapan harga transfer yaitu untuk mengukur laba divisinya yang melakukan transfer produk pada divisi lainnya dimana laba ini merupakan tolak ukur penilaian prestasi. Penetapan harga transfer dihitung dengan biaya dan harga transfer berdasarkan harga pasar. PT mempunyai empat divisi yaitu Bagian Komponen dan Perakitan , Bagian Dempul, Bagian Interior, dan Bagian Finishing. PT X dalam memproduksi perakitan body mobil menghasilkan beberapa jenis body mobil dari berbagai type asal. Harga transfer dapat memberikan motivasi pada pusat–pusat pertanggungjawaban, dan sekaligus memberikan motivasi dalam pengembangan Sumber Daya Manusia di masing-masing divisi. Dengan penetapan harga transfer berdasarkan metode biaya maka laba yang diperoleh masing-masing divisi semakin besar, yakni Rp 294.541.494 (bagian komponen dan divisi perakitan), laba bagian dempul sebesar Rp 421.036.017, laba bagian interior sebesar Rp 527.828.825, dan laba bagian finishing sebesar Rp 3.096.781.575.
Analisis Biaya Factory Overhead Dalam Kaitannya Dengan Penentuan Perilaku Biaya Menggunakan Metode High Low Dan Metode Scattergraph Studi Kasus pada CV. Jagor Jaya Iriyadi, Iriyadi; Wijaya, Ferlin
Jurnal Ilmiah Ranggagading (JIR) Vol 8, No 1 (2008): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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This research has a goal, that is to find out FOH Cost Analysis in connection with cost characteristic fixation by high low method and scattergraph method. By utilizing high low method and scattergraph method, it will be able to be separated fixed cost and variable cost. The outcome of this research shows that CV Jagor Jaya do not applicate FOH Cost based on cost characteristic by high low and scattergraph method. Whereas, by using the method mentioned above, it will make the company easier to find out cost increase or decrease in one year. Keywords: Factory overhead cost; High low and scattergraph method.
Evaluasi Penyajian Informasi dengan Aplikasi Buana Integrated Trading System (BITS) terhadap Pengendalian Stock : Studi Kasus pada PT Cahaya Buana Kemala Iriyadi, Iriyadi; Martono, Martono
Jurnal Ilmiah Ranggagading (JIR) Vol 7, No 2 (2007): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The purpose of this sesearch is to evaluate the presentation of information by BITS towards commodity control, especially inventory of goods at trading firm. The research conducted by the author is taken place at Cahaya Buana Kemala, Inc. in Olympic industry area, Sentul, Bogor. This company functions as distributor or supplier of furniture products. It is a national private company that often export its products as well. The outcome of the research indicates that BITS application program is able to present information needed by the management of Cahaya Buana Kemala, Inc. so that it can help controlling the available commodity stock in the field. By good serving of information, the program of BITS will be able to serve accounting to support carrying out of stock opname which constitute mounthly routine activity. Therefor, the difference between administration in BITS and administration in the field will be esier to be traced and corrected and to be found out its causes as fast as possible. Keywords: Presentation of information; Inventory control
Pengakuan Pendapatan : Studi Komparasi pada Bank Konvensional dan Bank Syariah : Studi Kasus pada PT. Bank Jabar Bogor Iriyadi, Iriyadi; Oktafiyanthi, Arinta
Jurnal Ilmiah Ranggagading (JIR) Vol 7, No 1 (2007): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Penelitian dilakukan untuk mengetahui tentang sejauhmana pengakuan pendapatan pada bank konvensional dan bank syariah pada satu bank dengan dual banking system, penelitian dilakukan dengan metode deskriftif kualitatif. Hasil penelitian diketahui bahwa pengakuan pendapatan bunga pada sistem bank konvensional secara akrual yang diterima adalah konstan dan dapat diprediksi sebelumnya sedangkan pada bank syariah tidak konstan, karena terkadang nasabah memperoleh keuntungan yang tidak menentu. Keywords: Conventional Bank; Syariah Bank; Revenue Recognition.
Peranan Sistem Pengendalian Manajemen dalam Kaitannya dengan Tingkat Kolektibilitas Piutang pada PT Millennium Pharmacon International Tbk Iriyadi, Iriyadi; Ratnaningsih, Diana
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 2 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The result of research concludes that basically management control system practiced at PT Millenium Pharmacon Interantional Tbk has worked well. This matter can be fund out from management control structure that has been formed, such as organization structure and evaluation on performance in the company. Management control system practice there has roles as well in making policies and company’s strategy primarily concerning credit. The policies and strategy mentioned above are able to help the company in safeguarding credit collectibility degree. Based on the result of research, credit collectibility degree at PT Millenium Pharmacon Interantional Tbk can be said as good because its run between 80% of total credit. Keywords: Management control system; Credit collectibility
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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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