Articles

Found 7 Documents
Search

Evaluasi Pengakuan Pendapatan dan Beban Kontrak serta Pengaruhnya Terhadap laba Perusahaan Konstruksi Sesuai PSAK 34 Revisi 2010 Bryan, Bryan; Hastoni, Hastoni
Jurnal Ilmiah Akuntansi Kesatuan Vol 1, No 3 (2013): Jurnal Ilmiah Akuntansi Kesatuan
Publisher : LPPM STIE Kesatuan

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

Abstract

Constructions services company has unique characteristics, where the consctruction project are not all resolve in one accounting period and generally conducted in mid-construction. Necessitating special metods used by construction companies to claim there income and the burden by paying attention to stage of completion of contract activity. The use of methods that are not appropriate revenue recognition will affect the recognition of expenses that impact the company’s periodic earnings. The research objective was to evaluate the method of recognition revenue and expenses on its construction contract with the Financial Accounting Standards, IAS 11 which came into force effectively on 2012. With to have validity of IAS 11 in the year 2012, expected the company which is engaged in construction services are able to apply IAS 11 in the implementation of recognition contract revenue and expenses. Research on the author is in the PT Kreasinta Namora located on Jl. Kalibata Tengah 17A No 12 South Jakarta is a company engaged in building constructions and interior design. The result showed that PT Kreasinta Namora has been followed and implemented showed that PT Kreasinta Namora has been followed and implemented by both the Financial Accounting Standards, contract revenue and contract expenses associated with construction contracts are recognized at their respective jobs as revenue and expenses with respect to the contract activity (percentage of completion), in accordance with IAS 11. Keywords:  Method of revenue recognition and contract expenses, gross profit, IAS 11
SISTEM PEMESANAN TIKET BUS ONLINE PADA BANDARA UDARA DI MEDAN BERBASIS ANDROID Bryan, Bryan; Manurung, Jhon Edwin; Nasution, Ramadani
Jurnal Teknik Informasi dan Komputer (Tekinkom) Vol 2 No 1 (2019)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.128 KB) | DOI: 10.37600/tekinkom.v2i1.94

Abstract

The development of information technology has been widely used by all companies to improve service to the community. The use of information technology in a company is of course adapted to the needs of the system design in the company. Technology is no longer seen as a complement, but has become a necessity for the implementation of goals and strategies of the company. The developing technology is certainly very necessary to be applied in the business processes that exist in airport companies. Airports, especially in Medan, usually provide bus services to take airport passengers who will return home. The process of ordering these bus services is usually done conventionally, which is quite troublesome because passengers have to queue and go to the ticket sales counter first. In addition, conventional ticket reservations cannot make a choice of seat position to be occupied. Based on these problems, a mobile-based application will be built to enable passengers to order tickets and choose seats online. In the process of developing an information system using the Laravel framework and the Java programming language. From the results of this study, an online bus ticket booking application system was obtained at the airport company.
Pengembangan Sistem Manajemen dan Analisis Key Performance Indicator “Smart Kpi” Berbasis Web Meiliana, Meiliana; Bryan, Bryan; Joshua, Felix; Raymond, Raymond
ComTech: Computer, Mathematics and Engineering Applications Vol 5, No 2 (2014): ComTech
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/comtech.v5i2.2429

Abstract

The goals of organization or company are achieved by the given objectives of all the employees. In order to measure the achievement of the employees, the organization or company can use Key Performance Indicator (KPI). However, most of the application of KPI is done manually, for example in inputting scores, result submission, score checking, and report creation. Seeing this condition, an application called “Smart KPI” is developed to provide an effective and efficient KPI System, to provide the valid KPI data to assist the monitoring of employees performance, and to create the organizational structure by relating the supervisor with the subordinate. This application is developed using Scrum research method that consists of backlog and sprint. The backlog consists of literature studies, comparing previous research or product, distributing questionnaires, and interviewing IT experts. Sprint consists of sprint and release planning and actual sprint work. The result is a PHP based web application for KPI processing for an organization or company that depends on the structure of users and indicators that have been set in the back-end and apply the settings and process the KPI in the front-end. The conclusion that obtained is this application will help the KPI processing which match the user requirement and has a good user interface and performance.
ANALISIS PENGARUH VARIABEL MODERASI SWITCHING COSTS TERHADAP HUBUNGAN SERVICE PERFORMANCE DAN CUSTOMER LOYALTY MEMBER CELEBRITY FITNESS JAKARTA Bryan, Bryan; Haryadi, Eddy
Jurnal Manajemen Vol 15 No 1 (2018): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (662.196 KB) | DOI: 10.25170/jm.v15i1.98

Abstract

The purpose of this research to determine the effect of moderating variables on the relationship between Switching Costs, Service Performance and Customer Loyalty among Celebrity Fitness members. This research was carried out in a service company Celebrity Fitness. The respondents were limited to the members of Celebrity Fitness in Jakarta. Data obtained by distributing questionnaires to the sample. The method used in sampling is simple random sampling by means of draws. The sample are 165 active members of Celebrity Fitness. The results showed that there is significant influence of the moderating variable on the relationship between Service Performance and Customer Loyalty. The results also show the Service Performance as an independent variable has a significant effect on customer loyalty. Switching Costs serves as a quasi moderator (serves as the independent variable and moderation) significantly affects customer loyalty and has a significant influence as a moderating variable in the relationship between Service Performance and Customer Loyalty.
EVALUASI PENGAKUAN PENDAPATAN DAN BEBAN KONTRAK SERTA PENGARUHNYA TERHADAP LABA PERUSAHAAN KONSTRUKSI SESUAI PSAK 34 REVISI 2010 Bryan, Bryan; Hastoni, Hastoni
Jurnal Ilmiah Akuntansi Kesatuan Vol 1 No 3 (2013): JIAKES Edisi Desember 2013
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (55.402 KB) | DOI: 10.37641/jiakes.v1i3.242

Abstract

Constructions services company has unique characteristics, where the consctruction project arenot all resolve in one accounting period and generally conducted in mid-construction. Necessitatingspecial metods used by construction companies to claim there income and the burden by payingattention to stage of completion of contract activity. The use of methods that are not appropriaterevenue recognition will affect the recognition of expenses that impact the company?s periodicearnings. The research objective was to evaluate the method of recognition revenue and expenses onits construction contract with the Financial Accounting Standards, IAS 11 which came into forceeffectively on 2012. With to have validity of IAS 11 in the year 2012, expected the company whichis engaged in construction services are able to apply IAS 11 in the implementation of recognitioncontract revenue and expenses. Research on the author is in the PT Kreasinta Namora located onJl. Kalibata Tengah 17A No 12 South Jakarta is a company engaged in building constructionsand interior design. The result showed that PT Kreasinta Namora has been followed andimplemented showed that PT Kreasinta Namora has been followed and implemented by both theFinancial Accounting Standards, contract revenue and contract expenses associated withconstruction contracts are recognized at their respective jobs as revenue and expenses with respect tothe contract activity (percentage of completion), in accordance with IAS 11.
ANALISIS PENGARUH VARIABEL MODERASI SWITCHING COSTS TERHADAP HUBUNGAN SERVICE PERFORMANCE DAN CUSTOMER LOYALTY MEMBER CELEBRITY FITNESS JAKARTA Bryan, Bryan; Haryadi, Eddy
Jurnal Manajemen Vol 15 No 1 (2018): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (662.196 KB) | DOI: 10.25170/jm.v15i1.98

Abstract

The purpose of this research to determine the effect of moderating variables on the relationship between Switching Costs, Service Performance and Customer Loyalty among Celebrity Fitness members. This research was carried out in a service company Celebrity Fitness. The respondents were limited to the members of Celebrity Fitness in Jakarta. Data obtained by distributing questionnaires to the sample. The method used in sampling is simple random sampling by means of draws. The sample are 165 active members of Celebrity Fitness. The results showed that there is significant influence of the moderating variable on the relationship between Service Performance and Customer Loyalty. The results also show the Service Performance as an independent variable has a significant effect on customer loyalty. Switching Costs serves as a quasi moderator (serves as the independent variable and moderation) significantly affects customer loyalty and has a significant influence as a moderating variable in the relationship between Service Performance and Customer Loyalty.
Pembuatan Papan Nama Posyandu di Blok V RW 10 Tania, Celine; Jesclin, Jesclin; Sutini, Sutini; Jesen, Jesen; Bryan, Bryan; Frankie, Frankie
National Conference for Community Service Project (NaCosPro) Vol 1 No 1 (2019): The First National Conference of Community Service Project 2019 (Accepted Papers)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.894 KB)

Abstract

Implementation of Sepora conducted in Blok V RW 10 Batu Selicin was motived by a lack of facilities Posyandu facilities and the importance of Posyandu for the community to receive and obtain health services well and satisfactorily. The method is making the nameplate of Posyandu. the aim is to better introduce the community to the existence of a Posyandu in the surrounding environment and encourage the community to visit the Posyandu. The result of implementation received a fairly good response and the community also became more aware of the importance of the Posyandu