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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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Abstract

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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Abstract

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.
Studi Teknologi Konservasi Untuk Menurunkan Laju Erosi Pada Sub Das Sombe Lewara Provinsi Sulawesi Tengah Edison, Edison; Bisri, M.; Suhartanto, Eri
Jurnal Teknik Pengairan Vol 3, No 2 (2012)
Publisher : Jurusan Teknik Pengairan, Fakultas Teknik, Universitas Brawijaya

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Abstract

Sombe Lewara River area administratively at the Palu City, Sigi Regency and Donggala Regency of Central Sulawesi Province with river stream area (DAS) of 8.353,13 ha.Erosion rate about 4,329 tones/ha/year, the produced sediment of 35.520 tones/year, the class spread of land ability of class III about 46.523 ha (0.557%),class IV of 133.571 ha (1.599%), class V of 6237.1930 ha (74.669%)and class VII of 1935.843 ha (23.175%) and recommendation of land and soil conservation (RLKT) obtained that 57.60% of the Sub Das of Sombe Lewara is conservation area, buffer area of 28.75%, season plants culture /settlement area of 0.12%. Conservation simulation in vegetative obtained the average erosion decrease become 2.440 tones/ha/ years and the produced sediment become 20.770 tones/year. The sediment handling by digging at check dam.Keywords: rain, soil, slope, land usage, erosion, conservation
PEMBUATAN DAN PENGUJIAN SKATEBOARD ELECTRIC Edison, Edison
Rang Teknik Journal Vol 3, No 1 (2020): Vol. 3 No.1 Januari 2020
Publisher : Fakultas Teknik Universitas Muhammadiyah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/rtj.v3i1.1681

Abstract

The main objective of this research is to know how to make and test Electric Skateboard properly. limitation of the issues to be discussed are the Making of Electric Skateboard, the making of a skateboard using strong maple wood and impact resistance, the use of this tool is only used for games, the use of this tool is only used on a level road, the use of this tool cannot be used for freestyle. Electric Skateboard testing is conducted to determine the distance traveled by electric skateboards in 10 m with a load of 51 kg with a time of 15.22 seconds, this electric skateboard driving motor with a capacity of 12volt150 watts with a motor speed of 1450 Rpm. With a 12volt 7.2ampere battery power source. distance and time taken with a load of 51 kg with a distance of 3.2 km with 1 hour, 24 minutes until the battery runs out while no load with the distance and time taken is 34,671 km with a time of 9 hours 37 minutes with the battery running out.
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.
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.
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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Abstract

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.