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Evaluasi Atas Sistem Dan Prosedur Produksi Dalam Kaitannya Dengan Persediaan Barangjadi Studi Kasus Pada PT. Cahaya Buana Intitama Nurjanah, Yayuk; Supardji, Supardji
Jurnal Ilmiah Kesatuan (JIK) Vol 10, No 1 (2008): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Abstract

Mengingat pentingnya persediaan, maka diperlukan suatu Sistem dan Prosedur Produksi yang terintegrasi dengan baik yang dapat menghasilkan informasi yang sangat berpengaruh terhadap keakuratan nilai Persediaan Barang Jadi perusahaan. Dimana nilai Persediaan tersebut akan menentukan harga jual untuk keuntungan perusahaan. Oleh karena itu perusahaan harus mempunyai Sistem dan Prosedur Produksi yang mempunyai sistem pengawasan dan pengendalian yang ketat atas sistem dan prosedur dari mulai masukan, transformasi, dan keluaran Sistem Produksi yang berguna bagi para pemakainya. Pada bagian penyerahan hasil produksi dan pendataannya, penulis melihat bahwa para pelaksana serah terima hasil produksi belum dapat menghitung jumlah barang secara akurat karena keterbatasan waktu serta banyaknya item barang yang harus dihitung pada 30 menit terakhir sebelum akhir shift serta budaya saling mempercayai antara bagian masing-masing. Hal ini dapat mengakibatkan stok barang dan nilai persediaan barang jadi menjadi tidak akurat karena adanya selisih antara jumlah fisik barang dan laporan administrasi nya. Dari pembahasan dalam penelitian ini, maka dapat diambil kesimpulan bahwa perlu adanya kedisiplinan dalam melaksanakan pengendalian Sistem dan Prosedur Produksi secara efektif dan tidak membiasakan budaya saling mempercayai antara masing-masing bagian agar keakuratan jumlah barang dan nilai persediaan barang jadi dapat dipertanggung jawabkan.
Pengendalian Biaya Perawatan Peralatan GSE (Ground Support Equipment) Kaitanya dengan Efisiensi Biaya Operasional pada PT Gapura Angkasa Jakarta Supardji, Supardji; Budiyanto, Enjang Tachyan; Hidayat, Anto
Jurnal Ilmiah Ranggagading (JIR) Vol 10, No 1 (2010): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Cost control is a very important matter for a company to hold out this day. In a long period of time, profit attainment level influenced by how far a company effective and efficiently managed by, or in other words how far the company definite resources benefit aimed to productive effort. In the company management purpose, in order to carry out cost there must be a control which used by the management to measure and to service the implementation along with compare between result and it’s aim. It’s cost control in order to make the company to be able to do some operational cost efficiency. The intention of this research is to control maintenance cost in a flight service company. The evaluation done to know whether control maintenance cost was doing good enough to minimized the cost in order to reach efficiency level. The writers do research in PT. Gapura Angkasa located in Soekarno-Hatta Airport branch Cengkareng. In addition PT Gapura Angkasa is a ground handling service company. The research result shows that the control of GSE tools maintenance cost in PT. Gapura Angkasa was basically in a good managed, therefore it reached efficiency level the company expected. But to deal with the uncertainty of world of economy this day such as global financial crisis happened today, thes company should be more careful enough in operational activities. Keywords : Cost Control, Efficiency Cost
Pengaruh Efektivitas Penerapan Anggaran Terhadap Penilaian Kinerja Pusat Laba Studi Kasus pada PT. Rahayu Santosa Supardji, Supardji; Suherlin, Yulian
Jurnal Ilmiah Ranggagading (JIR) Vol 9, No 2 (2009): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

The purpose of this research is to find out how far the influence of budget implementation effectiveness towards the performance evaluation of profit center. The research used descriptive qualitative analysis. The yield of the research shows that PT Rahayu Santoso has utilized budget in evaluating the performance of its resposibility center. It can be looked at the effectiveness of budget implementation where the budget becomes work orientation for every responsibility center, so delegation of authority and responsibility to all managers of responsibility centers have double duty and responsibility. Besides that the performance evaluation of the menagers of profit centers was done comparing determined budget with its realization by means of probability ratio : Gross Profit Margin, Operating Profit Margin, and Net Profit Margin. Keywords : Budget implementation; the evaluation of profit center
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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Abstract

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 company’s 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 company’s selling effectiveness, to find out if the control system applied has been effective and has positive impact on the company’s 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.
Penerapan Sistem Informasi Akuntansi Persediaan Bahan Baku Terhadap Produktivitas Produksi Pada PT Sumber Mitra Sejati Jaya Pramiudi, Udi; Supardji, Supardji; Br Ginting, Ruth Natalia
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 3 (2015): JIAKES Edisi Desember 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i3.860

Abstract

The purpose of this research is to evaluate the application of accounting infomation system of raw mateHal inventories„ and the application of raw materials inventories and how they affect productivity. The result indicated that most of the application information system of raw material inventory has been properly applied and overall adequate for the benefit ofthe company. This is seen from accounting infomation system of raw materials components and the procedures perfonned are all in accordance to standard operational prosedure (SOP) applied by the company. The standard of productivity was targeted at 95%. The average percentage of snack productivity in 2013 is 92,53%, wheat production 94,93%, crackers production 96,17%, and chili production 97,53%. Keywords: Accounting Infomation Systems Raw Materials Inventory , Productivity.
Co-Authors Anto Hidayat Br Ginting, Ruth Natalia David HM Hasibuan Enjang Tachyan Budiyanto Udi Pramiudi Yayuk Nurjanah Yulian Suherlin