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Journal : Jurnal Ilmiah Ranggagading (JIR)

 1 
Penerapan Kebijakan Harga Transfer Bahan Baku Untuk Pengukuran Prestasi Divisi Pada PT. Honoris Industry Pamungkas, Bambang; Yuliati, Nunuk
Jurnal Ilmiah Ranggagading (JIR) Vol 8, No 1 (2008): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

In a big company, where there is more and more longer process of production, usually the main functional activities are carried out by separated organization unit named division. If a division buys basic commodity from other division in the same company, transfer price need to be fixed. It is not easy to fix transfer price. The purpose of this research is to find out transfer price policy application of basic commodity in behalf of division performance measurement at PT Honoris Industry Bogor. The outcome of this research shows that transfer price fixation utilized by the company to electronic division and camera division is cost plus method, namely standard variable cost plus mark up 30%. This transfer price must be fixed by top management, in this case is production director. Division manager has only right to propose the best price. The fixation of accurate method can be as a way of division performance measurement. The principle of performance evaluation conducted to both of the divisions encompasses: (a) periodical profit, (b) product quality, and (c) production efficiency. Keywords: Transfer price fixation; Basic commodity; Performance measurement;
Penerapan Sistem Akuntansi Pemerintahan dalam Mendukung Akuntabilitas Kinerja Instansi Pemerintah (AKIP) : Penerapan pada Pusat Analisis Sosial Ekonomi dan Kebijakan Pertanian Bogor. Pamungkas, Bambang; Yusuf, Eddy Supriyadi
Jurnal Ilmiah Ranggagading (JIR) Vol 7, No 1 (2007): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Organizing government finance in an exact time became a part of the effort to strengthening system in a country. Good system as a system which is can be conducting consistently, monitoring regularly and reducing mismanagement in organizing government finance. The weakness of government regulation became a major factor that causing all those mismanagement factors. The objectives of accounting system were : (a) to protect government assets and their institution, (b) providing an accurate and exact information about government finance in one institution and government as a whole, which is very valuable for planning, organizing and controlling all the activities and government finances efficiently. The study using descriptive method to positioning the analysis of secondary data to elaborate the activity of government accounting implementation and it’s relationship with the designing of Government Institution Accountability Report. The implementation of accounting system in Indonesian Center For Agriculture Socio Economic And Policy Studies in principle has been conduct inline with the regulation, in fact in practice the problems keep appear caused by bureaucratic and human related errors, how ever. Evaluation and auditing budget activity is good solution for the problems keep appear bureaucratic and human related errors. Keywords: budget, system, performance
Evaluasi Akuntansi Pertanggungjawaban sebagai Alat Bantu Manajemen dalam Pengendalian Biaya : Studi Kasus pada PT. Cahaya Buana Intitama Pamungkas, Bambang; Afrianti, Vera
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 1 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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This research was conducted to find out the implementation of responsibility accounting in controlling cost. It tried to measure and evaluate the plan and activity of management at the firm by determining income and cost for department or division that must be responsible. The report of responsibility every month and then yearly report. Cahaya Buana Intitama, Inc. has determined standard cost from the budget to make easier in evaluating cost centre efficiency, besides to analyze deviation in term of the real cost is smaller than standard cost. Therefore, the deviation is advantageous and it mean that cost centre is able to work efficiently, and so it reverse. Keywords: Responsibility Accounting; Cost Control
Evaluasi Penerapan Akuntansi Pertanggungjawaban dalam Penilaian Kinerja Studi Kasus pada PT. Sierad Produce Tbk Pamungkas, Bambang
Jurnal Ilmiah Ranggagading (JIR) Vol 5, No 2 (2005): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Responsibility Accounting Information sangat penting dalam pengendalian manajemen khususnya pada bagian produksi dengan suatu pusat biaya, karena informasi tersebut memberi hubungan antara informasi dengan manajer yang bertanggung jawab terhadap perencanaan dan realisasinya. PT. Sierad Produce Tbk dalam proses pengendalian manajemen anggaran biaya di buat oleh setiap unit kerja yang merupakan suatu pusat pertanggungjawaban, masing-masing unit kerja tersebut membuat sendiri rencana anggaran yang akan menjadi pedoman dalam melakukan aktivitas usaha dalam mencapai sasaran usaha. Pada suatu perusahaan penerapan akuntansi pertanggungjawaban yang baik akan membantu manajemen perusahaan untuk menilai kinerja dari setiap pusat pertanggungjawaban dalam rangka pengambilan keputusan dan mencapai tujuan perusahaan secara menyeluruh. Keywords : Responsibility Accounting Information
Peranan Internal Audit dalam Meningkatkan Pengendalian Intern Piutang : Studi Kasus pada PT. Vaksindo Satwa Nusantara Pamungkas, Bambang
Jurnal Ilmiah Ranggagading (JIR) Vol 5, No 1 (2005): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Internal Audit in optimizing control of internal credit is implemented in line with the fixed procedure determined by the company. The main reason why a company gives credit facility is in order to attract the consumers so that the volume of sales is increased, and therefore the business keeps running. Selling on credits does not generate cash soon but it generates credit from the consumers and when the date is due, cash flow is generated. The role of Internal audit really supports the control of internal credits carried out in determining the collection of credit from the consumers as well as maintaining the stability of cash flow determined by the fixed procedure implemented in controlling internal credits so that the business runs effectively and efficiently. Key words: Internal Audit; Controlling Internal Credits.
Kajian Anggaran Kas Kaitannya Dengan Pengendalian Keuangan Tahunan Studi Kasus Pada PT. Enseval Putera Megatrading Tbk. Cabang Bogor Pamungkas, Bambang
Jurnal Ilmiah Ranggagading (JIR) Vol 4, No 1 (2004): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Kas memiliki kedudukan yang penting dalam usaha menjaga kelancaran operasi perusahaan, untuk itu penerimaan dan pengeluaran kas memiliki peranan yang sangat penting. Uang kas menjaga kelancaran operasional perusahaan sehingga perlu dijalankan perencanaan dan pengendalian kas yang sebaik-baiknya agar kemungkinan terjadinya kecurangan terhadap kas, pemborosan pemakaian kas serta adanya uang kas yang menganggur dapat dihindarkan untuk menjaga agar persediaan uang kas sesuai dengan kebutuhan. KeyWords : Anggaran Kas; Perencanaan dan Pengendalian Keuangan.
Evaluasi Aplikasi Sistem Informasi Manajemen Akuntansi Barang Milik Negara (Simak Bmn) Kaitannya Dalam Pencatatan Nilai Aset Tetap Pemerintah Studi Kasus pada Pusat Penelitian dan Pengembangan Tanaman Pangan Bogor Pamungkas, Bambang; Fatchudin, Fatchudin; Kusumahdinata, Agung
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 2 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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One concrete effort by government to achieve transparency and accountability in managing the state budget (APBN/APBD) is delivery of government financial reporting that meets the principles of timely and prepared to follow governmental accounting standard which have been generally accepted. It is stipulated in law No 17 of 2003 on state finance, which requires the form and content of execution accountability reports APBN/APBD are prepared and presented according to government accounting standard. And explanation of Law No 1 year 2004 regarding state treasury stating that information presented in governmental financial reports can fulfill the principle of timely need to be held in Accounting System Central Government (SAPP), which consists of the central Accounting System (SiAP) and the Agency Accounting System (SAI). SAI consists of Financial Accounting System (GAAP) and the Accounting System State Property Goods (SABMN). Accounting Management Information System, hereinafter abbreviated to SIMAK is a financial application based on the financial accounting system (SAK). Meanwhile, SIMAK Application of State Property Goods (BMN) based on the Accounting System of State Property Goods (SABMN) held with the aim to produce the required information as a tool of accountability for the implementation of APBN and Management/control BMN used by a user of accounting unit goods. The aim study is to find out how the application procedure SIMAK BMN whether has helped the acceleration of accountability and transparency in the management of government fixed asset, and what are the outputs and the barriers that occur when implementing these procedures. For it is necessary for evaluation application system management accounting of state property goods (SIMAK BMN) related in listing of government fixed asset value starts at the smallest entity that began in the work unit level accounting unit power user stuff (UAKPB). Therefore, the research conducted on unit of work done on research and development center of food crops (Puslitbangtan) Bogor, which is a UAKPB unit under the ministry of agriculture. Evaluation results show that the application can be helpful for transparency and accountability in the management of government assets if managed properly. its just that there are some constraints on the arrangement of BMN particularly frequent transfer of chattels which are not reported to the person in charge of the room. Consequently BMN records are inaccurate.
Pengaruh Penerapan Akuntansi Publik Dan Kualitas Peraturan Perundangan Terhadap Kualitas Laporan Keuangan Dan Akuntabilitas Kinerja Instansi Pemerintah Pamungkas, Bambang
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 1 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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This research analyzes the effect of the implementation of public accounting, the quality of legislation on the quality of financial reports and their implications for government performance accountability system level local governments of Yogyakarta provinces privileges . Methods of data analysis using path analysis. The results showed that: 1) Implementation of public sector financial accounting and quality regulations affect the quality of government financial statements either partially or simultaneously. 2) Implementation of public sector financial accounting, quality regulations and the quality of financial reports of government influence on government performance accountability either partially or simultaneously.
Pengaruh Penerapan Akuntansi Sektor Publik Dan Pengawasan Terhadap Kualitas Laporan Keuangan Dan Implikasinya Terhadap Akuntabilitas Kinerja Instansi Pemerintah Pamungkas, Bambang
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 2 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

This study analyzes the effect of implementation of public sector financial accounting and application of control on the quality of government financial reporting and performance accountability of government agencies, conducted by the census of 88 government agencies in the Government District and Municipal Government in Yogyakarta Special Region. Methods of data analysis using path analysis. The results showed 1) Implementation of public sector financial accounting and application of supervision affect the quality of financial statements 2) Implementation of public sector financial accounting and control over the quality of financial statement on government performance accountability.
Co-Authors -, Haikal ., Hastoni Agung Kusumahdinata Al Hakim, Ibnu Tidar Amalia, Nora Anjani, Nabilia Putri Asfiya, Nurul Azizah, Ranti Nur Budiman, Asteria Caterinah David Hasibuan Eddy Supriyadi Yusuf el Rahman, Mohammed Fatchudin Fatchudin Fitriana, Debby Fitriyana, Devita Nur Gunawan, Lussar Gerrycia Harsoyo, Agus Hasan, Zainudin Hastoni Hastoni Iriyadi Iriyadi Jaya, Pande Nyoman H. Kusyandi, Arini Dahlia Latifah, Ina Wardani M. Zahari Mahdavikia, M. Mahdi Monang, Gatot Luhut Muanas Muanas Mulia, Isnan Mustikawati, Dinah Sobar Nunuk Yuliati Nurwita, Dwi Ria Pratama, Vireza Rajagukguk, Anita Carolina Ray, Morphin Rini Syarif Rizki, Karina Sanjaya, Mandala Putra Rama Singh Dhilion, Har Rawishwar Sudjali, Iwan Purwanto Suharmiati Suharmiati Sutarti Sutarti Syeikh, Saiyid Triandi Triandi Vera Afrianti Yuri Pratiwi, Yuri