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Analisis Total Quality Control pada Sub Divisi Painting terhadap Tingkat Kerusakan Hasil Produksi Pardede, Robert Pius; Firmansyah, Asep
Jurnal Ilmiah Kesatuan (JIK) Vol 7, No 1 (2005): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Total Quality Control memiliki peranan penting dalam menunjang kelancaran operasi perusahaan sehari-hari, khususnya pada perusahaan industri yang proses produksinya secara terus menerus (continuous process). Dengan demikian Kualitas produk merupakan suatu bentuk komunikasi secara langsung bagi produsen dan konsumen untuk mengukur sejauh mana kepuasan pelanggan terhadap produk yang dihasilkan. Dengan memiliki produk yang berkualitas akan mendorong pelanggan untuk tetap membeli dan mengkonsumsi produk tersebut, karena mereka dapat merasakan kepuasan terhadap produk yang dibelinya dan tentu saja bertambah rasa percaya terhadap produk yang dibelinya. Tujuan penelitian untuk menganalisa dan mengaevaluasi total quality control pada PT. Super Glossindo Indah. Analisis atas total quality control pada PT. Super Glossindo Indah dapat dilihat dari dua hal, yakni a). Sistem Pengendalian Terpadu (Total Control System), b). Sistem Pengendalian dimulai dari proses awal hingga hasil akhir (control by the process through the result).

Evaluasi Material Requirement Planning (MRP) Dalam Pengendalian Persediaan Bahan Buku Pardede, Robert Pius
Jurnal Ilmiah Kesatuan (JIK) Vol 7, No 2 (2005): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Tujuan penelitian ini adalah untuk menganalisa dan mengevaluasi perencanaan dan pengendalian kebutuhan bahan buku pada PT. Indomilk khususnya dalam menetapkan persediaan bahan baku agar tidak terjadi hal-hal yang tidak diinginkan. Salah satunya cara yang dapat ditempuh untuk mengatasi hal tersebut ialah dengan melakukan perencanaan kebutuhan bahan baku sehingga perlu adanya evaluasi material requirement planning (MRP) dalam pengendalian persediaan bahan terhadap menu ham permintaan pasar. Hasil penelitian dengan mengevaluasi atas perencanaan kebutuhan bahan baku (material requirement planning) pada PT. Indomilk yaitu dengan melihat dari dua hal, yakni (a) efisien waktu dan (b) efisien produksi. Keywords: Material Equipment Planning; Pengendalian Persediaan.

Analisis Portofolio Optimum Saham Ditinjau Dari Expected Return Dan Risk Penalty Berdasarkan Model Markowitz Studi Kasus Pada Industri Telekomunikasi Pardede, Robert Pius; Siallagan, Ernita
Jurnal Ilmiah Kesatuan (JIK) Vol 9, No 2 (2007): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Research Target this is the to know influence and analysis from expected return and risk penalty in telecommunications industrial sector. Influence and analysis are conducted to know optimum portofolio. Research that conducted writer is from Industri Telekomunikasi with 3 companies, that is PT. Telekomunikasi Indonesia Tbk, PT. Indosat Tbk, and PT. Infoasia Teknologi Global Tbk. Companies are referred obtained from Indonesia Stock Exchange (IDX). Research Result indicates that Tbk PT Telekomunikasi Indonesia haves expected return highest average in 2005 semester 2 that mean investor conducts invesment on a large scale in referred . Highest Variant in 3003 semester 2 mean reward of level the result in referred. Most lowest Risk penalty owned by in 2007 semester 1 that mean only at in 2007 just risk that accepted investor during account low risk. Unility owned by this company reach maximum satisfaction level in 2005 semester 2. At company PT Indosat Tbk haves highest expected return in 2006 semester 1 and the average of the very top in 2003 semester 1. Highest Variant in 2006 semester 2006 semester 1 that mean level of invesment that conducted investor get a run fors high result in referred. Most lowest Risk penalty owned by this company in 2004 semester 2, this condition shows risk that accounted on investor redah in 2004. Highest Utility in 2006 semester 1 mean with maximum satisfaction for investor. At research result PT Infoasia Teknologi Global Tbk haves expected return the average of highest in 2004 semester 2, this condition shows invesment that continuously conducted by investor. Highest Variant in 2006 semester 1 that mean only at year is referred asset reward from invesment that level. Most lowest Risk penalty owned by in 2003 semester 1 show most lowest risk that experienced by investor. Highest Unility in 2004 semester 2, this condition shows with invesment that conducted reach maximum satisfaction level for a investor

Pengaruh Rekonsiliasi Fiskal terhadap Perhitungan PPh Terhutang Pada PDAM Tirta Pakuan Bogor Hastoni, Hastoni; Pardede, Robert Pius; Astuti, Yuni
Jurnal Ilmiah Ranggagading (JIR) Vol 9, No 1 (2009): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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This research was carried out to find out fiscal reconciliation process and debted income tax calculation, to find out the influence of fiscal reconciliation towards debted income tax calculation, and to find out fiscal reconciliation at the firm according to fiscal stipulation. The method used at this research is descriptive-explorative method. The result of this research shows that PDAM Tirta Pakuan Kota Bogor has conducted commercial balance sheet, so the firm has to make fiscal reconciliation. Taxed income imposed on PDAM Tirta Pakuan Kota Bogor is in the amount of Rp. 10.426.625.610,00 in one year. After the taxed income has been known, it can be multiplied by tax rate as written on article 17/UU PPh/2000 and it can be found out that the debted tax or the tax that must be paid by PDAM Tirta Pakuan Kota Bogor is in the amount of Rp. 365.579.030,00. Therefore, it can be concluded that the reduction result of debted income tax at PDAM Tirta Pakuan Kota Bogor at the end of the tax year, with tax credit in the relevant year, result in debted income tax is higher than the amount of tax credit, that is as high as Rp. 365.579.030,00. Key Words : Fiscal Reconciliation; Debted Income Tax

Analisis Pertumbuhan dan Nilai Perusahaan dalam Meningkatkan Laba Perusahaan Studi Kasus pada PT. Medco Energi International, Tbk. Pardede, Robert Pius; Azhar, Ryza Mahadhika
Jurnal Ilmiah Ranggagading (JIR) Vol 7, No 1 (2007): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The purpose of this study is to know condition of company finance that is what will be growth condition, price of share and profitability company. In this research using ratio analysis that is for the growth use ratio of sale growth, for share price use ratio (Price Earning Ratio) PER and for ratio profitability use ratio of (Gross Profit Margin) GPM (Price to Book Value) PBV and. This research done by during five period by using data six period that is period 2000 until 2005. According to the researchâs result, it is possible to conclude that, monetary condition of Medco Energi International Tbk. PT as seen from the growth ratio can be considered as good due to the yearly increase. From the fair share ratio, Medco Energi International Tbkâ PT also can be categorized as good for the past five periodâs always on the increase. In addiction, companyâs profitability can be categorized as good although in former years, the company experienced a decrease but in 2005 however can regain its profit to the better level. Energi Mega Persada Tbk. PT according to the growth ratio also can be categorized as good because at former year the company experienced loss but significantly increase its profit years after from the fair share ratio, the company had just registered to the Jakarta Stock Exchance in 2003, so that it can be considered the companyâs fair share is not good enough to the decrease. Afterwards, as seen from the profitability, the company still lacks of quality due to the fluctualition and yearly decrease. However, companyâs monetary condition is influenced by work appearance of the company it self. Keywords : Selling, Share Price, PER and OPM

Analisis Net Profit Margin, Total Assets Turn Over dan Equity Multiplier dengan Metode Common Size terhadap Upaya Meningkatakan Kemampulabaan. Studi Kasus Pada PT (Persero) Angkasa Pura II Pardede, Robert Pius; Triandi, Triandi; Febrianti, Egi
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 2 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The purpose of this research is to find out the influence of net profit margin, total assets turn over, and equity multiplier to profitability. The result of research showed that finance performance of Angkasa Pura II Ltd. has not been efficient yet. Therefore, the management has need of working hard in order to be able to defend companyâs ability of getting profit. The management must be aware at the increase or decrease of variables that has formed ability of profit or ROE. If one of variables comes to decrease, the management has to make the effort to increase other variables. When net profit margin decreases, the company has to make the effort to increase the value of total asset turn over by increasing the value of equity multiplier by decreasing leverage from the outside and maximizing self-funding for operational activities of the company. Keywords: Net Profit Margin, Total Asset Turn Over, Equity Multiplier, Profitability

Pengaruh Fluktuasi Suku Bunga Kredit KURS terhadap Profitabilitas Listari, Shinta; Pardede, Robert Pius
Jurnal Ilmiah Akuntansi Kesatuan Vol 5 No 1 (2017): JIAKES Edisi April 2017
Publisher : Institut Bisnis dan Informatika Kesatuan

The high level of business competition nowadays challenges companies to make every effort to survive and to continuously innovate in order to fulfill the customersâ€™ demands. The past few years, property industry in Indonesia experienced a tremendous development. This is shown by the increasing number of residential housing, shopping centers, even to the township. The number of Indonesian resident is a very potential market for industrial property. Property prices continue to experience a notable increase caused by a number of investors and speculators. At the end of 2013, Bank Indonesia released a policy â€œLoan To Valueâ€ to secure property prices in Indonesia, particularly the housing sector from investors and speculators game. The purpose of this study case was to determine the accounting policy of interest rates and exchange rate, to find out the recognition of loan interest rate fluctuations and exchange rate, and determine the effect of changes in interest rates and exchange rates on profitability in property companies, namely PT Summarecon Agung Tbk, PT Agung Podomoro Land Tbk, and PT Alam Sutera Realty Tbk at 5 period, 31 December 2012, 30 June 2013, 31 December 2013, 30 June 2014, and 31 December 2014. The research shows that the three companies use and apply PSAK 10 related to exchange rates and PSAK 26 related to borrowing cost, lending costs. These costs occur due to the lending rates for bank debt owned by the company. PT Summarecon Agung Tbk and PT Agung Podomoro Land Tbk included the foreign exchange differences in the statement of cash flows as the effect of exchange rate differences affecting cash and cash equivalents in the current year and PT Alam Sutera Realty Tbk included it into a foreign exchange gain/(loss) on foreign exchange that affect profitability in the current year. Mean while, credit interest rate fluctuations affect the rise in lending cost and the exchange rate is not significant according to results from SPSS calculations.

Analisis Penerapan PSAK 5 (Revisi 2009) terhadap Pengungkapan Segmen Operasi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Pardede, Robert Pius; Ernawati, Tri
Jurnal Ilmiah Akuntansi Kesatuan Vol 5 No 2 (2017): JIAKES Edisi Agustus 2017
Publisher : Institut Bisnis dan Informatika Kesatuan

The International Accounting Standards Board (IASB) is committed to improve their standardsâ€™ quality, which is the global accounting standards that reflect information in financial statements as transparent and comparable for public purposes. The International Accounting Standards (IAS) and the International Financial Reporting Standards (IFRS) provide guidelines in creating and interpreting companiesâ€™ financial statements (Iatridis & Dalla, 2011). The purpose of this research was to assess the impact of the application of PSAK 5 (revised 2009). PSAK 5 (revised 2009) requires segment disclosure based on the internal reporting reviewed by the operation decision maker. PSAK 5 (revised 2000) requires companies to disclose segments information based on the format of the primary and secondary segments as identified per products / services that generate the same level of risk and return. The six analytical frameworks developed for this research, namely: (1) analysis of the presentation of segment information based on PSAK 5 (revised 2000) versus PSAK 5 (revised 2009), (2) analysis of the determination and identification of operational decision-making, (3) the analysis of the definition and identification operating segments between industry sectors, (4) analysis of segment aggregation, (5) analysis of determination of the reportable segments, and (6) analysis of reported segment disclosures. In conclusion, generally, the disclosure of segment information based on PSAK 5 (revised 2009) by using the management approach yields a more complete segment report, by conveying more relevant segmental information from the standpoint of management's internal performance than the previous standard, which was PSAK 5 (revised 2000). This research found significant changes related to an increase in the disclosure of segment disclosure in business segments, segment aggregation, and basic information on company's segmental performance measurement in Indonesia.

Analisis Penerapan Cost Recovery Method Dan Percentage Of Completion Method Berdasarkan PSAK 34 Terhadap Laba Kotor Perusahaan PT Mitra Menara Mandiri Andres, Jhonatan; Pardede, Robert Pius
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 2 (2018): JIAKES Edisi Agustus 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

Economic in Indonesia is growing rapidly. One of the supporting factors economic development in Indonesia is the construction field which is growing from year to year. The construction completion process carried out by a construction company has a different period of time depending on the request of the employer. The construction companies measure their gross profit by using the percentage settlement method or the recovered cost method depends on the contract. In general, the contractor company is still wrong in using these methods so that the company does not know clearly the gross profit obtained.The purpose of this study was to determine the recognition of gross profit by applying the recoverable cost method and the percentage of completion method of PT Mitra Menara Mandiri and knowing the factors that influence the selection of methods in the recognition of gross profit using the percentage settlement method and the recoverable cost method at PT Mitra Menara Mandiri.The results of the analysis of the implementation of the cost recovery method and the percentage settlement method of the company's gross profit at PT Mitra Menara Mandiri are still not in accordance with generally accepted accounting principles in terms of determining the recognition of the revenue applied. There is a weakness in the company in recording journals, such as the company does not record business journals when receiving a job and the company does not record if the company conducts billing terms. Therefore, the company should at the time of conducting the billing the company records the journal and records the accounts receivable journal at the time of receiving the job to avoid losing data at the time PT Mitra Menara Mandiri receives cash on the receivables that have been billed.

Analisis Perlakuan Akuntansi atas Pendapatan Premi dan beban klaim Sesuai PSAK No. 28 pada PT. Asuransi Astra buana Nataldy, Christian; Pardede, Robert Pius
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 2 (2019): JIAKES Edisi Agustus 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

The development of the insurance industry is currently undergoing quite good progress. Based on data from OJK, the insurance industry has experienced an average growth of 16% for the past 4 years. This can be seen from the progress in investment growth which reached 14.40% and premium growth of 21.00%. This growth occurs because of the role of the insurance industry in serving the community to overcome risks. The insurance company will take the risk of the possibility that might occur to the community, such as loss or damage to the vehicle, fire, or the loss of natural disasters. The main source of insurance company income is from the sale of an insurance policy, which is in the form of insurance premiums given by the insured. And the insurance company's main burden is claim expense. Expenses incurred by insurance companies for reimbursement for a number of losses incurred by the insured. The purpose of this study was to find out how the accounting treatment of premium income and claim expenses in accordance with PSAK No. 28 at PT. Asuransi Astra Buana/PT. AAB. The results of the analysis of the accounting treatment of premium income and claim expenses at PT. AAB is in accordance with PSAK No. 28. Premium income is recognized and recorded at the time of issuance of the policy and presented in the financial statements in the form of gross premiums, premiums paid to reinsurers and a decrease (increase) in premiums which are not yet income. While claim expenses are recognized and recorded when the company arises to fulfill claims. Claim expenses are presented in the financial statements in the form of gross claims, reinsurance claims received from reinsurers and an increase (decrease) in estimated own retention claims. Compliance with PSAK No. 28 which has been carried out by PT. AAB needs to be maintained, in line with the developments in the PSAK, to avoid any errors in the recognition of premium income and claim expenses.

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