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THE INFLUENCE OF BUDGETING PARTICIPATION AND ASYMMETRIC INFORMATION AGAINST THE BUDGETING VARIANTS REFERS TO THE ORGANIZATION COMMITMENT AS THE INTERVENING VARIABLE OF THE SURVEY AT FOOD AND BEVERAGE COMPANY IN THE INDUSTRIAL AREA JABABEKA KARAWANG Syarief Gerald Prasetya; Yustiana Wardhani
The Accounting Journal of Binaniaga Vol 1, No 01 (2016): June 2016
Publisher : STIE Binaniaga

The study was based on the issue of managers in setting budgets often the difference (variance) is quite large and aims to demonstrate empirically the direct and indirect effects of budgetary participation and information asymmetry partially on budgetary slack. The analytical method used is path analysis with the participation of the budget, the asymmetry of information and organizational commitment as exogenous and endogenous budgetary slack variables. The sample used in this study as many as 78 people functional managers who have a tenure of more than five years, so hopefully they have experience in budgeting.The survey results revealed that the budgetary participation has positive effect directly against budgetary slack, the information asymmetry positive effect directly against budgetary slack, budgetary participation negatively impact directly on organizational commitment, the information asymmetry negative effect directly on organizational commitment, organizational commitment negatively affect directly to the budgetary slack, budgetary participation indirect positive effect on budgetary slack through organizational commitment, the information asymmetry indirect positive effect on budgetary slack through organizational commitment and it is known that the model in the study track is fit.Keywords: budgetary participation, information asymmetry, organizational commitment and budgetary gap.

INVESTMENT PROJECTION MODEL IN INDONESIA Syarief Gerald Prasetya; Yustiana Wardhani
The Accounting Journal of Binaniaga Vol 3, No 02 (2018): December 2018
Publisher : STIE Binaniaga

The achievement of economic activities in a country is measured by the economic development which is the projection of an increasing output as well as the increasing of the revenue to the owner of the production factors. Either Local Investment contribution or Foreign Investment has been an important role to reach the economic development, in order to reach it, the estimation of investment requirement either local investment or foreign one has to be done. This research aims to find out the connection between invesment and economic development, the investment projection model, and the total amount of invesment for the economic development. The research method has applied an explanatory method. The connection between economic development and investment can be analyzed by Capital Output Ratio (COR) concept. Having had the different perspectives of time, it has caused that mostly COR on average has been applied only to measure the productivity of the investment activities at a certain year, however, MCOR is used as the tool to predict the future investment’s requirement and the economic development.Key words: investment, economic development, capital output ratio

AN ANALYSIS REGARDING THE EFFECTS OF THE EMPLOYEES AND WORKING PROCESS UPON THE LEVEL OF CUSTOMER SATISFACTION AT PT TELKOM TBK BOGOR Syarief Gerald Prasetya; Yustiana Wardhani
The Management Journal of Binaniaga Vol 2, No 02 (2017): December 2017
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/mjb.v2i02.135

Customer’s satisfaction and dissatisfaction is not new phenomena of Business in Indonesia. From the customer’s perspective has mostly complained about the goods or services with low quality, expensive price, inappropriate guarantee, etc. On the other side (in this case producer) there’s a response to fix it. A lot of facts may cause the customer satisfied, for example, reasonable price, interesting promotion, professional labour, work procedure and creative product with high standard. By finding and developing customer’s satisfaction factors, a company will perform a rapid development. Therefore this thesis has identified the employees’ factor and working process affecting the customer’s satisfaction in order to focus the research.Main problem of this research is whether the employees or the working process has been affecting the customer’s satisfaction rate either simultaneously or partially? According to this problem so the purpose is to notice the employees and the working process that have affected the customer’s satisfaction rate simultaneously or partially. This research also has applied the theories which explain about the factors that are affecting the customer’s satisfaction including the definitions. From that point of view a hipothesis is defined that the employees and the working process are affecting the customer’s satisfaction rate. either simultaneously or partially. The analysis report shows that the employees and the process of work/work procedur have been really the result of the customer satisfaction rate simultaneously. This can be proved with the test by using F-test method and the result shows that the correlation between the employees and the working procedure has really affected the customer’s satisfaction rate which is it has been accepted. Then the test of the effect of the customer’s satisfaction rate which is the result of the correlation between the employees and the working procedure using t-test method, and the result shows that the employees and the working procedure partially has have really affected the customer’s satisfaction rate, and it is accepted. As the conclusion, we could say that the correlation between the employees and the process of work/working procedure has a really been affecting the customers satisfaction rate, either simultaneously or partialy. The writer can only suggest the company (PT. Telkom Tbk Bogor) to pay more attention to the front liners employees to become permanent employees because I think it could be such a motivation for them to give a much better services to the customers, by providing a continuously training to the front liners, especially, always maintaining the consistency of high quality of the services as well as solid environment among departments, so it would give a guarantee to the customers, regarding the due date of a complaint or or the new lines services to complete.Keywords: customer satisfaction, work process

Telaahan Penerapan Sistem Informasi Akuntansi Berbasis Komputer Akuntansi (Menggunakan Microsoft Excel) dalam Penyajian Laporan Keuangan (Studi Kasus pada Rumah Sakit Islam Bogor) Syarief Gerald Prasetya
Jurnal Ilmiah Binaniaga Vol 6, No 02 (2010): December 2010
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v6i02.221

Hospital was established to serve the medical needs of the citizen. In addition to serving, hospitals also need to explore the benefits for the sustainability and the development of the hospital. To achieve financial reports have involved a large role. Accounting information system computer-based accounting will help serving the financial reports, so that more accurate and faster. Errors can be diminished. Research object is selected by the author to conduct research is Bogor Rumah Sakit Islam. A hospital that is located on Jl. Perdana Raya. 22 Budi Agung, Jakarta Utara. This hospital was established on May 12, 1991. The location is strategic as it is in the center of Bogor. In doing activity, accounting information system based on computerized accounting still not yet common use. Computer already exist but support application to create an accurate and fast financial statement does not exist. So much weaknesses if we still using manual method. Like slowly processing data, still using much worker and much step while processing. The information result is still contained high mistake. To solve all problems above we need accounting software as tool for accounting division. For that I try to apply computerized accounting using Microsoft Excel for helping creating financial statement. By doing observation and interview with related employee, this research can do well. Journalize transaction process by using Microsoft Excel is to make a column for each transaction such as Journal Voucher, General Ledger, Balance Sheet. After making a column, the next step is inputing achievement data to Journal Voucher. After inputing data, General Ledger and Balance Sheet can automatically fill up. By using computer, processing data is more faster, information result is more accurately, human resource is less needed. Related management can get information they need more faster, because amount recalculated every doing transaction.

ANALISIS BALANCE SCORE CARD SEBAGAI SUATU ALAT PENGUKURAN KINERJA PERUSAHAAN (Studi Kasus pada PT. Sierad Produce Tbk.) Syarief Gerald Prasetya
Jurnal Ilmiah Binaniaga Vol 7, No 01 (2011): June 2011
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v7i01.278

Information technology era forces a company to find out and to make use new ways to win competition. One of the way that company can go through the competition is to emprove the company performance. Company performance can only be done if the level of the company’s performance in the past and currently known clearly. Analyzing tool which determine the level of company performance is balance scorecard analysis. Balanced scorecard is interpreted as a set of measurement which shows the pictures of the business in brief but comprehensive to the top managers. Balanced scorecard covers the standard criterias of financial describes the actionwhich has been carried out for customer satisfaction, internal process, organizational innovation and the improvements of measurement of operational activity as a trigger of financial performance in the future. In this research, there are four perspective of balanced scorecard searched, which consists of financial perspective, customer perspective, internal business perspective, and also learning and growth perspective. Based on the results of th e research carried out at PT Sierad Produce Tbk, the writer concludes that the arrangement and the implementation of the balance scorecard have been done well because the achievement of the performance on KPI (key performance indicators) has been reached in general eventhough the achievement is not 100%. Based on the evaluation of the research result, the writer suggest to always keep controlling of balance scorecard and also on the achievement target of aech perspective. The controller should handle soon if there is any deviation infraction on balance scorecard implementation. Keywords : Balanced scorecard, financial perspective, customer perspective, internal business perspective, also learning and growth perspective.

ANALISA ATAS PELAKSANAAN AUDIT MUTU INTERNAL UNTUK MENGEVALUASI EFEKTIFITAS PENERAPAN SISTEM MANAJEMEN MUTU ISO 9001:2000 (Studi Kasus pada PT. Murni Cahaya Pratama) Syarief Gerald Prasetya
Jurnal Ilmiah Binaniaga Vol 6, No 01 (2010): June 2010
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v6i1.269

Quality of Internal Audit is an activity which is very important and is a requirement in the implementation of ISO 9001:2000 standard, which aims to monitor the quality of the verifying the suitability and effectiveness of the implementation of the system of quality compared to the reference standards and policies that have been determined. Quality of Internal Audit is an assessment process and system to see whether the processes and systems in line with documented procedures and to see the effectiveness of the procedure. By doing this assessment, the company will know the condition or situation at this time. In the end, the results of this audit will be used as a tool / material improvement in the action / prevention of at improvement. Therefore, international standards emphasize the importance of audits as a means of monitoring and verification. ISO 9001:2000 is an international standard for quality management system. ISO 9001:2000 define the requirements and recommendations for the design and evaluation of a quality management system, which has the goal to ensure that an organization will provide products that comply with the requirements specified. The ISO 9001:2000 is only quality management standard and is not a standard product. But expected that the product resulting from international quality management system will has a suitable quality this. Implementation of Internal Audit Quality in the PT. Murni Cahaya Pratama program showed that the Internal Audit Quality is in accordance with plans and procedures. Results of Internal Audit Quality use as the improvement efforts for both systems, processes and products. The quality management system ISO 9001:2000 which is applied in PT. Murni Cahaya Pratama quite effective and efficient. However, there are several things that indicate the occurrence of inefisiensi and inefektivitas, this can be viewed from the inconsistency or the findings found at time internal audit been held of it occurs because human error and the lack of knowledge and understanding of the importance of documentation, especially new employees . Advice from the author on the results of the Internal Quality Audit was done in PT. Murni Cahaya Pratama is, for 2009 ISO 9001:2000 and Internal Quality Auditor training should been held immediately, so that all employees understand the importance of procedures and can implemented in their daily activities. Also to improve auditor's ability. Set procedures for the return of goods from the customer (return), so that when the Technical Service bring the returned goods it can be treated accordance with the procedures applicable. Consistent in their assessment of suppliers and maintain records of these assessments. Keywords: Internal Audit Quality, Quality Management System ISO 9001:2000

ANALISIS KOMPARATIF VOLUME PENJUALAN PRODUK TABUNGAN FAEDAH SEBELUM DAN SESUDAH DITETAPKAN KEBIJAKAN TARIF (Studi Kasus pada Bank BRI Syariah KCP Cibinong) Syarief Gerald Prasetya; Ana Annisa
Jurnal Ilmiah Binaniaga Vol 11, No 2B (2015): December 2015
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v11i2B.291

Dalam jasa perbankan terdapat pendapatan jasa yang disebut fee based income yang berwujud tarif atau biaya jasa yang merupakan pendapatan kedua dari sebuah bank. Tarif atau biaya dapat dikatakan sebagai salah satu faktor yang mempengaruhi volume penjualan suatu produk di perusahaan perbankan, penetapan tarif pada Bank BRI Syariah yang terbilang baru dilihat cukup mempengaruhi minat calon nasabah, yang berakibat pada kondisi volume penjualan produk tabungan. Untuk itu penelitian inii bertujuan untuk mengetahui bagaimana pengaruh tarif atau biaya baru terhadap volume penjualan tabungan pada Bank BRI Syariah. Pada penelitian ini menggunakan metode analisis deskriptif kualitatif. Untuk mengolah dan menganalisis data yang diperoleh serta membuat kesimpulan penelitian digunakan alat statistik Independen Sampel T-test dengan bantuan SPSS versi 16.0. Data diperoleh melalui volume penjualan mulai dari periode Juli 2013 hingga sampai dengan bulan Desember 2015. Hasil analisis data menunjukan nilai dari hasil penjualan sebelum ditetapkan tarif yaitu 2815 pembukaan rekening, Sedangkan nilai dari hasil penjualan sesudah ditetapkan tarif yaitu 538 pembukaan rekening. Hasil dari analisa dengan menggunakan Independent Sampel T-test menunjukan bahwa perbandingan total volume penjualan tabungan FAEDAH sebelum dan sesudah ditetapkan tarif mengalami perubahan yang signifikan Kata kunci : Kebijakan Tarif, Volume Penjualan

ANALISIS KOMPARATIF VOLUME PENJUALAN PRODUK TABUNGAN FAEDAH SEBELUM DAN SESUDAH DITETAPKAN KEBIJAKAN TARIF (Studi Kasus pada Bank BRI Syariah KCP Cibinong) Syarief Gerald Prasetya; Ana An Nisa
Jurnal Ilmiah Binaniaga Vol 11, No 2 (2015): December 2015
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v11i2.267

Dalam jasa perbankan terdapat pendapatan jasa yang disebut fee based income yang berwujud tarif atau biaya jasa yang merupakan pendapatan kedua dari sebuah bank. Tarif atau biaya dapat dikatakan sebagai salah satu faktor yang mempengaruhi volume penjualan suatu produk di perusahaan perbankan, penetapan tarif pada Bank BRI Syariah yang terbilang baru dilihat cukup mempengaruhi minat calon nasabah, yang berakibat pada kondisi volume penjualan produk tabungan. Untuk itu penelitian inii bertujuan untuk mengetahui bagaimana pengaruh tarif atau biaya baru terhadap volume penjualan tabungan pada Bank BRI Syariah. Pada penelitian ini menggunakan metode analisis deskriptif kualitatif. Untuk mengolah dan menganalisis data yang diperoleh serta membuat kesimpulan penelitian digunakan alat statistik Independen Sampel T-test dengan bantuan SPSS versi 16.0. Data diperoleh melalui volume penjualan mulai dari periode Juli 2013 hingga sampai dengan bulan Desember 2015. Hasil analisis data menunjukan nilai dari hasil penjualan sebelum ditetapkan tarif yaitu 2815 pembukan rekening, Sedangkan nilai dari hasil penjualan sesudah ditetapkan tarif yaitu 538 pembukaan rekening. Hasil dari analisa dengan menggunakan Independent Sampel T-test menunjukan bahwa perbandingan total volume penjualan tabungan FAEDAH sebelum dan sesudah ditetapkan tarif mengalami perubahan yang signifikan. Kata kunci : Tarif, Volume Penjualan, Independen Sampel T-test.

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