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All Journal Jurnal Ilmiah Kesatuan (JIK) Jurnal Ilmiah Ranggagading (JIR) KOMUNITAS: INTERNATIONAL JOURNAL OF INDONESIAN SOCIETY AND CULTURE DEDIKASI JURNAL MAHASISWA Jurnal Online Mahasiswa (JOM) Bidang Perikanan dan Ilmu Kelautan Jurnal Teknik Pengairan: Journal of Water Resources Engineering Jurnal Kebijakan dan Administrasi Publik Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Rang Teknik Journal Jurnal Ilmu Administrasi Negara (JUAN) Marinade Jurnal Endurance: Kajian Ilmiah Problema Kesehatan Jurnal Ilmiah Akuntansi Kesatuan
Edison Edison
Bagian Kesehatan Masyarakat Fakultas Kedokteran Universitas Andalas
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Evaluasi Atas Pelaksanaan Sistem Informasi Akuntansi Dalam Menciptakan Pengendalian Intern Yang Efektif Atas Mutasi Persediaan Barang Studi kasus pada PT. Cahaya Buana Kemala Muanas, Muanas; Edison, Edison
Jurnal Ilmiah Kesatuan (JIK) Vol 10, No 1 (2008): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Abstract

Penelitian ini dilakukan untuk mengevaluasi pelaksanaan sistem informasi akuntansi atas mutasi persediaan barang dari masalah teknis operasional sampai ke penginputan data persediaan pada bagian administrasi. Munculnya berbagai selisih antara phisik barang dibandingkan data administrasi persediaan adalah masalah yang mendasari dilakukannya penelitian ini, sedangkan yang menjadi fokus atau sasaran penelitian ini adalah analisa terhadap faktor-faktor yang menjadi penyebab timbulnya masalah diatas, apakah sistem informasi akuntansi itu sendiri yang tidak efektif ataukah proses pelaksanaanya yang menyimpang dari sistem yang telah ditetapkan?. Hasil penelitian ini menunjukkan bahwa pelaksanaan sistem informasi akuntansi dan prosedur-prosedur yang diterapkan oleh perusahaan dalam upaya mengendalikan mutasi persediaan barang masuk dalam kriteria cukup dengan perolehan angka rata-rata mencapai 3.45, artinya efektifitas pengendalian intern sebagai akibat yang ditimbulkan dari proses pelaksanaan sistem informasi akuntansi tersebut mencapai katagori cukup.
Penerapan Perhitungan Harga Pokok Produksi Dalam Kaitannya Dengan Pelaporan Keuangan Pada Pt Alas Seni Kreasi Industri Setiawan, Hendra; Edison, Edison
Jurnal Ilmiah Kesatuan (JIK) Vol 10, No 1 (2008): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Harga pokok produksi memiliki fungsi penting di dalam pelaporan keuangan yaitu di dalam menghitung laba atau rugi periodik dan penilaian pos neraca khususnya di dalam menilai persediaan bahan baku, barang dalam proses, dan produk jadi yang disajikan dalam neraca. Namun, perhitungan harga pokok produksi sering menjadi kendala bagi perusahaan. Tujuan dari penelitian ini adalah untuk menerapkan perhitungan harga pokok produksi di sebuah perusahaan manufaktur yang melakukan proses produksinya berdasarkan pesanan, serta kaitannya dengan pelaporan keuangan perusahaan. Hal ini, dilakukan untuk mengetahui apakah perhitungan harga pokok produksi yang dilakukan perusahaan tersebut dapat dipertanggungjawabkan keakuratannya untuk menilai penyajian laporan keuangan khususnya neraca dan laba rugi. Hasil penelitian menunjukan bahwa PT ASKI telah mengkakulasikan harga pokok produksinya dengan cukup baik. Keakuratan harga pokok produksi ini dinilai dari kesesuaian penyajian laporan keuangan di mana nilai persediaan yang tersaji dalam harga pokok produksi sesuai dengan nilai persediaan yang tersaji dalam neraca.
Pengaruh Biaya Standar Terhadap Pengendalian Biaya Produksi Studi Kasus Pada PT ITP, Tbk Edison, Edison; Sapta, Untung
Jurnal Ilmiah Ranggagading (JIR) Vol 10, No 2 (2010): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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All companies have activities which are different each other in operation, but they have the same target, that is how the company can operate and grow continuously to meet the company’s goal. Cost has an important role to the activities of the company. Production cost embraces: basic commodities expense, direct labours expense, and factory overhead expense. Thereby, it’s needed an adequate control towards productions cost in order to increase efficiency. An effective way to do control of production cost can be made based on standard cost. Standard cost constitutes cost determined previously to produce certain product unit before processing. In relation to cost control, standard cost concept forms data as analysis matter to find out the difference between actual cost and standard cost. In the implementation, it can be used variant analysis method to know margin degree during processing. Based on that comparison, it will be yielded variant or margin of production cost, either productive margin or negative margin. Then, non-profitable margin will be analyzed by the management to improve or revise the standard cost. Key words: the influence of standard cost; production cost control.
Evaluasi Atas Sistem Produksi Dalam Hubungannya Dengan Efektivitas Operasi Studi Kasus pada PT. Goodyear Indonesia, Tbk Edison, Edison; Yuniar, Yuniar
Jurnal Ilmiah Ranggagading (JIR) Vol 9, No 2 (2009): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The goal of this research is to evaluate production system applied by manufacture company in producing tires to reach effective operation. This research used descriptive qualitative data. The result o the evaluation shows that PT Goodyear Indonesia Tbk. has determined standard cost in carryng out the project effectively. The effectiveness of work accomplishment depends on how the work accomplishment has met a demand by yielding tires of good quality and sucure produced by high technology for drivers and passengers in Indonesia. Key words: Production system Operational effectiveness
Pengaruh Penerapan Metode Akumulasi Harga Pokok Produksi Dalam Menentukan Harga Jual Studi Kasus pada Divisi Garment PT Mitrasejati Muliaindustri Edison, Edison; Hasibuan, David H.M.; Hendri, Hendri
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 1 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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In current condition where economy is being instable and competition is increasing, generally companies have dofficulties in running their business. This problems are experienced by the companies engaged to manufacturing as well, either the companies which produce massively or which produce depending on an order. Every manufacturing company is required to improve efficiency and effectiveness in all fields to achieve the companies’ main goal, that is earning profits. One point needs to be considered, that is the use of an appropriate method to determine production cost. For this case, of course, it’s not free from production cost spent to produce the products. This production cost is a very important cost element in determining production cost. Therefore, it needs an appropriate method to calculate the amount of production cost. The method used to calculate the cost of goods manufactured by PT Mitrasejati Muliaindustri is job order costing method. In this method the production cost of each product is clearly separated from raw materials cost, direct labour cost, and factory overhead cost. The author conducted this research by case study and utilized descriptive method, by collecting data of job order production cost contained in the company. After the production cost data had been collected, the production cost was calculated using job order costing method. The percentage of profit expected is based on standard established, but the order that’s ordered with a design desired by consumers is based on management’s policy. Likewise, the standard calculation of overhead cost amounted to 75% set by management. Based on the author got through the research, it can be concluded that applying the accumulation method of production cost (the company used job order costing method) have significant influence in determining the price. Thus, the calculation of production cost must be done carefully and accurately by considering the amount of charge used in the production process.
Gugurnya Kebijakan Sekolah Bertaraf Internasional: Investasi Pendidikan VS Komersialisasi Pendidikan Edison, Edison
JKAP (Jurnal Kebijakan dan Administrasi Publik) 2012: JKAP VOLUME 16 NOMOR 2, TAHUN 2012
Publisher : Magister Administrasi Publik (MAP) FISIPOL Universitas Gadjah Mada

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Abstract

This paper discusses about education policy with a focus on international school (RSBI). This is one of innovation in education policy aimed at improving the quality of education in Order to accelerate internationally competitive. In Permendagri 78/ 2009 on the Implementation of the International School of Elementary and Secondary Education level, SBI/RSBI have been constructed with a set of standards in the implementation of international education. The standard has a target to achieve hat quality education. However, since 2003, Law 20/2003 on National Education System has become a public discourse polemic. In fact, the embodiment of the spirit of "quality education for all" highly determined by the breadth of the issue of public access to education.
Gugurnya Kebijakan Sekolah Bertaraf Internasional: Investasi Pendidikan Vs Komersialisasi Pendidikan Edison, Edison
JKAP (Jurnal Kebijakan dan Administrasi Publik) 2013: JKAP Volume 17 Nomor 1, Tahun 2013
Publisher : Magister Administrasi Publik (MAP) FISIPOL Universitas Gadjah Mada

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Tulisan ini mendiskusikan tentang kebijakan pendidikan yang berfokus pada sekolah internasional (RSBI). Ini merupakan salah satu inovasi dalam kebijakan pendidikan yang bertujuan untuk meningkatkan kualitas pendidikan agar dapat berkompetisi di tingkat internasional. Dalam Permendagri 78/2009 tentang Penyelenggaraan Sekolah Bertaraf Internasional pada Jenjang Pendidikan Dasar dan Menengah, SBI/RSBI telah dikonstruksi dengan satu rangkaian standar untuk menyelenggarakan pendidikan internasional. Standar itu memiliki target kualitas pendidikan yang harus dicapai. Akan tetapi, sejak tahun 2003, UU Nomor 20 Tahun 2003 tentang Pendidikan Nasional telah menjadi polemik publik. Pada faktanya, pengejawantahan semangat “pendidikan berkualitas untuk semua” sangat ditentukan oleh luasnya masalah akses masyarakat terhadap pendidikan.
Meritokrasi VS Politisasi Jabatan Karir dalam Birokrasi Lokal: Sebuah Paradoks Netralitas Birokrasi Edison, Edison
JKAP (Jurnal Kebijakan dan Administrasi Publik) 2011: JKAP VOLUME 15 NOMOR 1, TAHUN 2011
Publisher : Magister Administrasi Publik (MAP) FISIPOL Universitas Gadjah Mada

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This paper attempts to assess various initiatives tailored toward strengthening bureaucratic reform at the local level. Some of the problems which characterize local bureaucracies include low professionalism, domineering influence of local government beads and politicians on key positions in the local bureaucracy. Though not new, the issue is still not accorded the attention it deserves. With respect to relations of the local government heads bureaucracy, there has emerged a tendency of diluting the bureaucratic culture, which has a become more common in the wake of the implementation of government policy in Act No. 32/ 2004 on local government, which allows direct election of local government heads. Professional bureaucracy emphasizes the importance of legal-rational system of meritocracy. Consistency of merit system should promote fair competition for all. However, the intervention of the local government executives in appointing career members of the local bureaucracy who assume structural position, has hampered efforts at improving the professionalism ideal. Worse still, incumbent local government heads have undermined the neutrality of the local bureaucracy by filling important positions with handpicked political supporters. To that end, bureaucracy in many regions is increasingly being filled with bureaucrats who share affiliations with local government heads. Inevitably, cleavages in the bureaucracy have emerged as fractions are formed that support and appose the incumbent local government head. Consequently, discrimination in treatment occurs within the bureaucracy, which culminates into the promotion and demotion of personnel on the basic of affiliation rather than merit and capability. Enhancing professionalism in the bureaucracy calls for effort to ensure that high ranking officials in the bureaucracy be free from intervention from political pressure groups or politicians officials.
PENGARUH PENAMBAHAN TEPUNG KACANG HJAU (Vigna radiata) TERHADAP MUTU BAKSO IKAN LELE DUMBO (Clarias gariepinus) Malindo, Robi; Edison, Edison; Sari, N. Ira
Jurnal Online Mahasiswa (JOM) Bidang Perikanan dan Ilmu Kelautan Vol 5 (2018): Edisi 1 Januari s/d Juni 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Perikanan dan Ilmu Kelautan

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ABSTRAK Penelitian ini telah dilakukan di Laboratorium Teknologi Hasil Perikanan, dan Laboratorium Kimia Hasil Perikanan, Fakultas Perikanan dan Kelautan Universitas Riau pada bulan Mei 2017. Penelitian ini bertujuan untuk mengetahui pengaruh penambahan tepung kacang hijau terhadap mutu bakso ikan lele dumbo. Metode yang digunakan dalam penelitian ini adalah metode eksperimen yaitu melakukan pengolahan bakso dengan penambahan tepung kacang hijau. Rancangan yang digunakan adalah rancangan Acak Lengkap (RAL) non faktorial dengan 4 taraf perlakuan, yaitu B0: Bakso tanpa penambahan tepung kacang hijau, B1: penambahan tepung kacang hijau 20 g, B2: penambahan tepung kacang hijau 40 g, B3: penambahan tepung kacang hijau 60 g.  Percobaan diulang sebanyak 3 kali, sehingga jumlah satuan percobaan pada penelitian adalah 12 unit. Berdasarkan organoleptik menunjukkan bahwa perlakuan yang paling disukai konsumen yaitu nilai organoleptik B2dari setiap perlakuan dilihat dari nilai rupa, rasa, aroma, dan tekstur secara berturut-turut adalah 6,92, 7,61, 7,00 7,45,. Dari hasil penelitian yang sudah dilakukan pada perlakuan B2mempunyai karakteristik rupa warna kekuningan, rasa bakso gurih, aroma daging ikan yang tercium, bumbu-bumbu tercium, serta tekstur yang  kenyal, dan padat. Sedangkan hasil analisa proksimat terbaik B3 dibanding dari setiap perlakuan dilihat dari kadar air, kadar protein, kadar lemak, kadar abu dan kadar serat. secara berturut-turut adalah 65,90%, 12,71%, 2,69%, 1,43%, 3,92%. Kata kunci: Ikan Lele Dumbo, Tepung Kacang Hijau, Bakso
HUBUNGAN ORIENTASI KEWIRAUSAHAAN DENGAN PERTUMBUHAN UMKM: PERAN ASPEK PERMODALAN DAN PEMERINTAH SEBAGAI MODERATOR Shafariah, Hanuna; Edison, Edison; Mattajang, Rio
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 1 No 1 (2016)
Publisher : Economic Faculty, Attahiriyah Islamic University

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Abstract

This study aimed to examine the relationship between entrepreneurial orientation (EO) with of SMEs growth, and capital factors and government support as a moderator. Using the data collected from 90 SME’s, the study employs Hierarchical moderated regression analysis was used to test the hypotheses. The statistical results lead to the following conclusions: EO has a significant positive relationship with SME's growth, but the role of capital factors and government support as moderator unsupported. The implication of these findings is that the government and financial institutions as the two institutions need to increase their role to encourage the growth of SMEs in terms of information provision, access to markets, capital, and training needs so it can serve as a reference for determining the development strategy of SMEs in the future. From the business owners or SMEs themselves, this research can be used as guidelines for business performance improvement through entrepreneurship-oriented behavior. Keywords: entrepreneurial orientation, SMEs growth
Co-Authors Abdiana Abdiana, Abdiana Aidil Fadli Ilhamdy Alfiandri, Alfiandri Alghifary, Zaki Andarini Diharmi Andrian, Teddy Angelia, Inge Chandra Herawan Damanik, Apriliani Maranatha David H.M. Hasibuan Delwita, Delwita Eri Suhartanto Fadhlami, Putri Insani Fdw, Dhiky Ferawati, . Hanuna Shafariah, Hanuna Hendra Setiawan Hendrayady, Agus Hendri Hendri Hermaya, Anggi Angelita Ilhamdy, Aidil Fadli Iriyadi Iriyadi Kurnianingsih, Fitri M. Bisri Malindo, Robi Mery Sukmiwati Mirna Ilza Muanas Muanas N. Ira Sari Nurdini, Saras Ayu Adistya Nurhalimah, Andi Oktariyani Dasril Paradise, Nadia Rahman Karnila Ramadhani, Nuzul Ria Rio Mattajang, Rio Rovilah, Kanza Safitri, Dian Prima Sary, Annisa Novita Sholihah, Aulia Putri Simbolon, Sarwoedy Sri Handayani Sumarto Sumarto Supriyadi, Jepri Syahril, Suci tari, Yurina Tri Samnuzulsari Tri Wahyu Saputra Udi Pramiudi Untung Sapta Wahbi, Moh Wayu Eko Yudiatmaja Yuniar Yuniar