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Analisis Dan Perancangan Sistem Penjualan Dan Piutang Dalam Rangka Meningkatkan Efisiensi Dan Efektifitas Pada PT. Multi Kingindo Sarana Hastoni, Hastoni; Hasibuan, David HM
Jurnal Ilmiah Kesatuan (JIK) Vol 9, No 2 (2007): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Tujuan dari penelitian pada perusahaan ini adalah untuk menganalisis sistem informasi penjualan dan piutang dagang yang sedang berjalan guna mengidentifikasi kekurangan-kekurangan yang ada, kemudian merancang suatu sistem informasi penjualan dan piutang dagang yang baru sebagai rekomendasi untuk mengatasi setiap kekurangan yang adaHasil penelitian menunjukan bahwa PT. Multi Kingindo Sarana belum terkomputerisasi, sehingga proses bisnis yang berjalan belum terintegrasi dengan baik. Hal ini menyebabkan proses penjualan dan piutang yang berjalan rentan terjadi kesalahan, antara lain kehilangan data-data akibat kecerobohan dalam penyimpanan, ada nya keterbatasan tempat penyimpanan data secara fisik dan kesulitan pencarian data yang diperlukan, rangkapnya tanggung jawab yang ada, dan data laporan yang kurang lengkap. Hasil evaluasi dalam penelitian ini menunjukkan bahwa sistem yang berjalan pada PT Multi Kingindo Sarana memiliki beberapa kekurangan, yaitu tidak adanya formulir sales order, informasi yang tidak lengkap dalam formulir, formulir yang digunakan untuk banyak fungsi, adanya perangkapan jabatan, tidak adanya otorisasi dan prosedur yang jelas. Dengan kekurangan tersebut, risiko terjadinya kesalahan sangat besar. Dengan membuat sistem yang terkomputerisasi dapat mengurangi risiko terjadinya kesalahan dan dari segi ekonomi dapat mengurangi biaya operasional perusahaan.

Analisis Pertumbuhan Laba Terhadap Nilai Perusahaan Hasibuan, David HM
Jurnal Ilmiah Kesatuan (JIK) Vol 11, No 2 (2009): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Financial management objective is to maximize shareholder wealth by increasing firm value is intrinsic value and market value of the company. To achieve the objectives of financial management of premises ways to increase profits. With the increase in profit every year mean that these companies experienced profit growth. With the increase in corporate profit growth will increase the corporate value that is also an intrinsic value and market value of the company. Intrinsic value is the fair value of stock based on company financial performance. While the value of the stock market is the stock price prevailing in the market. The purpose of this study was to determine the effect of profit growth, as measured by net profit growth per year towards its intrinsic value as measured by the earning multiplier and market value, as measured by stock market price. This research was conducted from 2006 until the year 2010, by taking a sample of two companies namely PT Indofood Sukses Makmur, Tbk and PT Mayora Indah, Tbk. Based on the analysis, changes in profit growth at PT Indofood Sukses Makmur, Tbk has increased the impact on the intrinsic value and market value of the company from 2009 until 2010. It was indicated where in 2006 to 2007, 2007 to 2008, and 2008 to 2009 changed in profit growth can not increase the intrinsic value and market value of the company. The profit growth of PT Mayora Indah, Tbk has increased the impact on the intrinsic value and market value of company. It was indicated where in 2006 to 2007 changed profit growth will support improvements to the intrinsic value which was followed by an increase in market value in the year 2006 to year 2007. In 2008 to 2009, the profit growth value changes in return on equity resulting in increased impact on increasing the intrinsic value of which is followed by an increase in market value of PT Mayora Indah, Tbk. This was also seen in 2009 to 2010, the value of profit growth PT Mayora Indah, Tbk has increased the impact on the intrinsic value and followed with increased market value from 2009 to 2010. Only in 2007 to 2008 changed in profit growth can not enhance the intrinsic value and market value of the company. The result of calculation at the two firms are profit growth of PT Mayora Indah, Tbk, which have an impact to the intrinsic value and market value is better than the profit growth which affects to the intrinsic value and market value of PT Indofood Sukses Makmur, Tbk.

Analisa Sistem Pengendalian Penjualan Dan Pengaruhnya Terhadap Efektivitas Penjualan Hasibuan, David HM; Supardji, Supardji
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 2 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Selling control system is one of important things in influencing selling effectiveness in a company. Therefore, the selling system implemented in the company, both cash and credit system, is not independent from the influence of the control system applied in the company. Effective control system can provide a huge influence to the companyâs selling effectiveness. The purpose of this study is to analyze how the selling control system is applied in the company and its impact to the companyâs selling effectiveness, to find out if the control system applied has been effective and has positive impact on the companyâs selling effectiveness. The research was conducted by the author at Setia Tapioca Factory, located in Bogor. The results show that the selling control system implemented by Setia Tapioka Factory has been effective as seen from continuousincreasing sales over the last five years, even exceeding the target of selling volume increase from 2007 until 2011. Thereafter, the achievement of payment target of sale accounts receivable as high as 95% can be fully collected or paid well.In conjunction with the repayment period average of sale accounts receivable, 75% has been paid less than 30 days. And there is no corruption done by the employees. The conclusion is the selling system applied in Setia Tapioca Factory has been effective, even thouh there are still some shortcomings such as no separation of duties in heading financial and accounting records (the two is headed by one person), no separation of functions between warehouse and expedition, and a salesman chief still does service in credit authorization as well. The weaknesses should be overcome by the company in order to improve the selling control system in Setia Tapioca factory.

Evaluasi Atas Pengakuan Pendapatan Pada Perusahaan Jasa Konstruksi Kaitannya Terhadap Laporan Laba Rugi Perusahaan Hasibuan, David HM; Marpaung, Annaria Magdalena; Gunawan, Yosep
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 2 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The researchâs goal is to evaluate income acknowledgement at construction service company that make work contract on construction with work giver. The evaluation is intended to find out the correlation of income acknowledgement conducted by PT. Nusa Sukses Jaya, towards the companyâs profit and loss accounting. The result of the research shows that PT. Nusa Sukses Jaya has not carried out income acknowledgement and responsibility yet well enough. By using percentage method, responsibility accomplishment has not been calculated yet in a reliable manner with the result that gross profit canât be found out at the accomplishment phase. From the evaluation result done by the author at PT. Nusa Sukses Jaya, it can be concluded that income of construction service company is in the form of project income. That income was acknowledged by the company by utilizing finished contract method and accomplishment percentage method. So was responsibility accomplishment. Accounting policy determined for profit and has accounting by PT. Nusa Sekses Jaya has not been in mutual accord yet with PSAK No.1 concerning Finance Accounting Statement. No cash flow accounting and equity change on the annual finance accounting of PT. Nusa Sukses Jaya, particularly in the year 2008.

Pengaruh Good Corporate Governance Terhadap Kinerja Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Pada Periode 2013- 2014 Hasibuan, David HM; Sushanty, Lisa
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 1 (2018): JIAKES Edisi April 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

The implementation of good corporate governance is considered to be able of improving the banking image that previously falling off, protect the interests of the stakeholders, and improving the compliance to applicable legislations and general ethics in banking business in order to depict a healthy banking. This research is aimed to acknowledge the influence of the Board of Directors, Independent Commissioners, and Audit Committee on Net Profit Margin. This study uses samples of 30 banking firms listed in the Indonesian Stock Exchange during the year of 2013-2014. The method used is quantitative descriptives by analysing means and frequency distributions; testing the hypotheses by ways of individual parameter significance test (t test), simultaneous effect test (f test), classical assumption tests; Data normality, multicolinearity, autocorrelation test, and heterokedasticities; determination tests (R2) and multiple regression tests. The results show that Board of Commissioners has significant effect on the net profit margin. On the contrary, Independent Commissioners and Audit Committee have no significant effect on the net profit margin. Simultaneously, Board of Commissioners, Independent Commissioners and Audit Committee have no signifcant influence on the net profit margin.

Penerapan Akuntansi Pertanggungjawaban Sebagai Alat Bantu Manajemen Dalam Menilai Kinerja Bagian Produksi (Studi Kasus Pada PT. Cahaya Buana Intitama) Hasibuan, David HM; Sari, Sartika Setia
Jurnal Ilmiah Akuntansi Kesatuan Vol 4 No 2 (2016): JIAKES Edisi Agustus 2016
Publisher : Institut Bisnis dan Informatika Kesatuan

Responsibility accounting is an accounting system that is based on an organizational structure that clearly separates the duties, power, and responsibilities of each level of management. By establishing responsibility centers for accumulating and reporting cost center, as well as the accountability reporting centers to be assessed performance. The purpose of this study is to conduct an evaluation of the work of responsibility centers to improve the company's operations in the near future, based on the accountability of each part is related to the company in the form of performance assessment activities of the company in order to determine the deviations that occur in each responsibility center as well as an analysis of the implementation of responsibility accounting as a management tool in assessing the performance of the production line. Application of responsibility accounting in PT. Cahaya Buana Intitama is already well underway. This can be seen from the quality of target budget and plan production based on the consumersâ€™ satisfaction. Performance parts production also has shown good performance results. It is all in accordance with the job description, following the ISO that has been determined by the company. The research concludes that the responsibility accounting plays important role in inside appraisal the performance from center-center of accountability. Therefor proves that the responsibility accounting applied by PT. Cahaya Buana Intitama is beneficial for the assessment of performance against part the production. Thus, the company will not be experiencing difficulties in determining which parts may issue costs in which eventually will be influential on decision-making as well as overall improvement on the companyâ€™s performance.

Analisis Pengakuan Pendapatan Dan Beban Dalam Laporan Laba Rugi Pada PT. Monifori Nusantara Hasibuan, David HM; Fitriantika, FIra
Jurnal Ilmiah Akuntansi Kesatuan Vol 4 No 1 (2016): JIAKES Edisi April 2016
Publisher : Institut Bisnis dan Informatika Kesatuan

Income statement contains information about a companyâ€™s activities in a certain period more specifically itsâ€™ profits and loss, in which revenues and expenses are recognised. The research aims at analysing the recognition of revenues and expenses by a firm to compose an income statement. Analysis is conducted to discover if PT Monifori Nusantara has applied the general accounting standard. the result show that the aforementioned firm conducted a proper and accountable revenues and expenses recognition. The result also shows that electicity and depreciation expenses are not in accordance to the generally accepted accounting standard, this is because those expenses were not recognised into their own accounts.

Penggunaan Pola Produksi Dalam Menentukan Harga Jual Melalui Penerapan Metode Mark Up (Studi kasus pada UMKM Tepung Talas RUSMAN) Wahyuningsih, Diah; Hasibuan, David HM
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 2 (2018): JIAKES Edisi Agustus 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

The main obstacle of the inability of MSMEs to manage and develop businesses is medium or large scale, one of which is efficient production management and the determination of selling prices that are profitable and sustainable in the face of competitors. One of them is the UMKM Tepung Talas Rusman which is a producer of complementary products with a narrow market share and high price competition, so the determination of the amount of production, calculation of production costs and the determination of the right selling price is very decisive. This study aims to determine the application of production patterns, calculation of production costs and determining the right selling price by analyzing the application of the appropriate markup method in order to be able to continue to provide benefits but still able to produce competitive prices. The results of this study show that the pattern of constant production is in accordance with the current condition of MSMEs. This study also shows the calculation of the correct production costs so that an analysis of the determination of the right selling price can be done. The right mark up method with the ability to cover all production costs creates profitability but remains competitive with the ROI Pricing method. Thus MSME TTR can guarantee the profitability and sustainability of its business.

Pengaruh Ukuran Perusahaan, Solvabilitas, dan Profitabilitas terhadap Audit Delay (Study empiris pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia) Alawiah, Magfira; Hasibuan, David HM
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 2 (2019): JIAKES Edisi Agustus 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

Timeliness in financial reporting is an obligation for companies listed on the Indonesia Stock Exchange to submit periodic financial report. Delay in financial reporting will have a negative effect on a company, because it may indicate the existence of financial problem within the company. The length of time of an audit conducted by an auditor can be seen from the time different between the financial statment date and the date the auditorâ€™s report was signed in the financial statement. The time different is often called an audit delay. The longer the auditor completes the audit, the longer the audit delay is. If the audit delay is long, the delay in submitting financial statment to stakeholders will be longer. Prompt financial reporting is essential to maintain the accuracy of information presented in the financial statement. The purpose of this study is to identify and explain the influence of Firm Size, Solvability, and Profitability to Audit Delay. The population used is Banking Company listed on Indonesia stock Exchange during the period 2015-1017. The variables used in this research are Firm Size, Solvability, and Profitability. The data used is the companyâ€™s financial statements are published through the website www.idx.co.id. Data colletion method used is purposive sampling method. Analysis of the data in this study using classic assumption test, multiple linear regressioin analysis and hypothesis testing. Based on the research that has been done can be the concluded that the partial factor Firm Size significant effect on Audit Delay while the Solvability and Profitability has no significant effect on Audit Delay. Simultaneously factor Firm Size, Solvability and Profitability effect on audit Delay the R Square value is 0.242 indicates that 24,2% of Audit Delay cab be explained by the independent variables used in the study, while the remaining 75,8% is explained by other variables.

Peranan Pengendalian Internal Sebagai Alat Bantu Manajemen Dalam Pengamanan Pemberian Kredit Mikro Kusuma, Dewi Puspa Wijaya; Hasibuan, David HM
Jurnal Ilmiah Akuntansi Kesatuan Vol 1 No 3 (2013): JIAKES Edisi Desember 2013
Publisher : Institut Bisnis dan Informatika Kesatuan

Bank, as financial institutions in banking, is a unique and exciting company to be exploredfurther because the bank as intermediary media have an important role and more or less influencedthe development of a country's interconnected economy, especially in Indonesia. Given the bank'sunderstanding of itself as an institution that functions as a funding channel to the communitiesthat need, it iscertainly not free from two things likely happened to the bank itself, could lead to thepositive impact of increased interest earned from lending or risk of the debtor problematic.Evaluation conducted to determine whether internal controls are adequate conducted by thecompany and assist management in securing credit. Research on the author is in the PT. Bank XCluster Micro Business Unit (Central Branch) located in Bogor. PT. Bank X is a companyengaged in banking. Based on the results obtained from the authors note that the company'sinternal controls are carried out in the PT. Bank X is represented by the Cluster Manager isadequate. Control is inadequate because it was the clarity of separation of duties, creditauthorization, and appropriate documents. Internal control is performed by the Cluster Manager isupdated from time to time. The results of a study conducted by researchers showed that the internalcontrol carried out by PT. Bank X was instrumental in securing the provision of credit and internalcontrol systems are contained in the PT. Bank X has been inadequate. This can be seen from eachof the components that make up the internal controls at PT. Bank X. With the separation ofduties, imposed credit policy and authorization functions loans are already well underway. It isalso seen from the Internal Control Flowchart Questionnaire and that the company has met all fivecomponents of internal control system according to COSO. Credit system and its protection goeswell and there is evidence that in accordance with the loan documents.

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