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Evaluasi Pengendalian Intern Persediaan Pipa Distribusi Dan Accessories Dalam Mengamankan Asset Perusahaan Pada PDAM Tirta Pakuan Budianto, Enjang Tachyan; Setiawan, Hendra
Jurnal Ilmiah Kesatuan (JIK) Vol 11, No 2 (2009): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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The purpose of this study was to evaluate whether the internal control system in securing supply company asset have been carried out properly and in accordance with the generally accepted in Indonesia and accordance with procedures issued by the companies concerned. Research conducted in the PDAM Tirta Pakuan Bogor. Water is a company engaged in the processing of drinking water and as the largest producer in Bogor. The result showed PDAM Tirta Pakuan Bogor has done internal control and securing supplies company with good assets. And the control is quite justifiable to serve as the basis in making decisions that are presented in the balance sheet value. Control is done because each part in stock supply have their respective functions and existing inventories are used to fulfill customer needs so that existing stocks can be sufficient and no excess over stock. The result of the evaluation in this study showed that supplies in warehouse in accordance with the needs and storage is done by separating the types, quality and size so that if at any time would be hospitalization stock will easily do that because the goods are properly stored, this existing can be maintained properly and protected from any loss.

Pengaruh Likuiditas Dan Hutang Jangka Panjang Terhadap Kemampulabaan Studi Kasus Pada PT Matahari Putra Prima Tbk dan PT Ramayana Lestari Sentosa Tbk Setiawan, Hendra; Effendy, Marwan
Jurnal Ilmiah Kesatuan (JIK) Vol 11, No 1 (2009): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Salah satu keputusan yang dapat diambil oleh perusahaan dalam memaksimalkan labanya adalah keputusan pendanaan, yaitu tindakan perusahaan memanfaatkan hutang sebagai sumber dana untuk mencapai laba dan nilai perusahaan yang optimum.Penelitian ini akan menguraikan pembahasan tentang seberapa besar pengaruh likuiditas dan Hutang jangka panjang terhadap kemampulabaan perusahaan. Penulis melakukan penelitian dengan menggunakan sampel 2 perusahaan yaitu PT Matahari Putra Prima Tbk dan PT Ramayana Lestari Sentosa Tbk.Dari hasil analisis menunjukkan kesimpulan bahwa terdapat hubungan antara variabel dependen dengan seperangkat variabel independen. Dengan kata lain terdapat hubungan signifikan antara variabel likuiditas dan hutang jangka panjang secara bersama terhadap kemampulabaan.

Penerapan Perhitungan Harga Pokok Produksi Dalam Kaitannya Dengan Pelaporan Keuangan Pada Pt Alas Seni Kreasi Industri Setiawan, Hendra; Edison, Edison
Jurnal Ilmiah Kesatuan (JIK) Vol 10, No 1 (2008): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Harga pokok produksi memiliki fungsi penting di dalam pelaporan keuangan yaitu di dalam menghitung laba atau rugi periodik dan penilaian pos neraca khususnya di dalam menilai persediaan bahan baku, barang dalam proses, dan produk jadi yang disajikan dalam neraca. Namun, perhitungan harga pokok produksi sering menjadi kendala bagi perusahaan. Tujuan dari penelitian ini adalah untuk menerapkan perhitungan harga pokok produksi di sebuah perusahaan manufaktur yang melakukan proses produksinya berdasarkan pesanan, serta kaitannya dengan pelaporan keuangan perusahaan. Hal ini, dilakukan untuk mengetahui apakah perhitungan harga pokok produksi yang dilakukan perusahaan tersebut dapat dipertanggungjawabkan keakuratannya untuk menilai penyajian laporan keuangan khususnya neraca dan laba rugi. Hasil penelitian menunjukan bahwa PT ASKI telah mengkakulasikan harga pokok produksinya dengan cukup baik. Keakuratan harga pokok produksi ini dinilai dari kesesuaian penyajian laporan keuangan di mana nilai persediaan yang tersaji dalam harga pokok produksi sesuai dengan nilai persediaan yang tersaji dalam neraca.

Analisa Produk Sampingan Dalam Menentukan Tingkat Pendapatan Produk Utama Studi kasus pada Perusahaan Tahu YUN - YI Setiawan, Hendra; Hastoni, Hastoni
Jurnal Ilmiah Kesatuan (JIK) Vol 10, No 1 (2008): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Dalam proses produksi, perusahaan mengeluarkan biaya-biaya produksi, seperti biaya bahan baku, biaya tenaga kerja, FOH dan biaya-biaya pabrikasi lainnya untuk menghasilkan produk utama. Dimana produk utama tersebut yang menjadi tujuan utama dari hasil produksi. Tetapi, dalam proses produksi produk utama tersebut terdapat limbah, sisa atau sampah yang tidak dapat dihindarkan, yang biasa disebut dengan produk sampingan. Tujuan penelitian ini adalah untuk menganalisis produk sampingan terhadap harga jual produk utamanya. Analisis dilakukan untuk mengetahui kalkulasi produk sampingan yang diproduksi perusahaan, meliputi prinsip-prinsip/metode-metode yang digunakan. Hasil penelitian menunjukkan bahwa perusahaan Tahu YUNâYI mengkalkulasi biaya produk sampingan dengan menambahkan harga pokok produk utama yang kemudian setelah produk itu terjual pendapatannya diakui sebagai pendapatan lain-lain. Dalam hal ini penulis menyarankan bahwa pendapatan dari produk sampingan tersebut dapat mengurangi harga pokok produk utama sehingga harga jual menjadi lebih murah dan dapat meningkatkan perolehan laba perusahaan.

Evaluasi Tax Planning Atas Pajak Penghasilan Pasal 21 Dalam Pencapaian Tingkat Efisiensi Keuangan Studi Kasus Pada PT Cahaya Boxindo Prasetya De Poere, Daniel Benyamin; Setiawan, Hendra
Jurnal Ilmiah Kesatuan (JIK) Vol 10, No 2 (2008): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Tujuan penelitian ini adalah untuk mengevaluasi pajak penghasilan pada sebuah perusahaan manufaktur yang melakukan pemberian natura kepada karyawan. Apakah cara pemberian natura itu akan memberikan keuntungan kepada perusahaan atau sebaliknya. Penelitian yang dilakukan penulis adalah di PT. Cahaya Boxindo Prasetya yang berlokasi di Bogor. PT. Cahaya Boxindo Prasetya adalah perusahaan yang bergerak dalam pembuatan kemasan dari karton box. Hasil penelitian menunjukan bahwa PT. Cahaya Boxindo Prasetya telah melakukan tax planning dengan baik hanya sedikit yang harus di lakukan perbaikan pada saat pemerikasaan pajak sering terjadi koreksi â koreksi terhadap biaya yang mengakibatkan berubahnya nominal nilai pajak yang harus dibayar. Hasil evaluasi dalam penelitian ini menunjukan bahwa ada satu hal yang harus diperbaiki pada PT. Cahaya Boxindo Prasetya. Tunjangan kesehatan yang diberikan perusahaan kepada pegawai dalam natura (kenikmatan) bukan dalam uang sebaiknya dirubah diberikan dalam bentuk uang kepada pegawai. Dokter yang selama ini ada di perusahaan menjadi dokter berada di rumah sakit. Bila pegawai sakit akan berobat dapat langsung ke rumah sakit,/balai pengobatan yang bekerjasama dengan perusahaan. Rumah sakit akan mengeluarkan tagihan kepada pasien (pegawai) dan pegawai dapat meminta pengantian atas biaya berobat kepada perusahaan sesuai dengan kwitansi dokter. Apabila ini dijalankan akan berpengaruh terhadap efesiensi keuangan perusahaan, karena tidak akan ada koreksi-koreksi terhadap pemeriksaan pajak yang berakibat perusahaan harus menambah jumlah membayar pajak.

Evaluasi Penerapan Metode Job Order Costing Dalam Penentuan Harga Pokok Produksi (Studi Kasus Pada PT Organ Jaya) Setiawan, Hendra; Surya, Tarida Marlin; Yunita, Yunita
Jurnal Ilmiah Ranggagading (JIR) Vol 10, No 2 (2010): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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In a condition of very tight market, the strength of the company is absolutely required to be able to survive. The company can reach this by producing product which have good quality so those products can compete with the imported products. One way for the company to be able to win the market is to keep the basic cost of producing goods down in order to be able to keep the prices of the goods down and the quality of the goods satisfies consumers. Product Cost is the basis for the management to determine the selling price of the product. For the company which produces various sort of productâs according to the order specification like the ones at PT. Organ Jaya, the correct product cost calculation is using job order costing method. By using this method the company can calculate the production costs on each order, because by using this method the production cost on each product can be separated clearly. Hence, cost of goods manufactured can be calculated according to the customer order specification. The purpose of research is to find out and evaluate how the job order costing method is determined to be used at PT. Organ Jaya in the calculation of cost of goods manufactured. The evaluation is conducted to know whether the calculation of cost of goods manufactured in the making of hook and eye tape conducted by PT. Organ Jaya has been reckoned accurately. The research conducted by the writer is in PT. Organ Jaya which is location in Jl. Ashari Jaya II No. 20 Ciawi - Bogor. Information for this research is obtained by interview with management, observation, and reading and also studying books related to the problem. According to the evaluation result the writer has made, it can be concluded that PT. Organ Jaya still has not applied job order costing method yet as a whole. For the direct labor cost and factory overhead cost, PT. Organ Jaya still calculates pursuant to the rate, so that result of calculation makes production cost inefficient and incalculable specifically to the product yielded. By the calculation of cost of goods manufactured matching with job order costing method, it will improve production cost efficiency, initially the percentage of margin profit equalâs 31% increases 39%, This can be reached if the company calculates cost of goods manufactured by using media and method matching with job order costing method, so that profit yielded by company earn more maximal. Keywords : job order costing, cost of goods manufactured

Evaluasi Atas Harga Pokok Produk Sampingan Dalam Kaitannya Dengan Perhitungan Laba Perusahaan: Study Kasus pada CV. Morinda House Bogor Setiawan, Hendra; Lisias, Victor
Jurnal Ilmiah Ranggagading (JIR) Vol 9, No 2 (2009): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The goal of this research is to find out production process and integrated cost, productions cost of secondary product, and cost price influence of secondary product towards companyâs profit. The research yield shows that CV Morinda House divided production cost into two categories, namely direct costand inderect cost. Based on main function of the company, CV Morinda House arranged production cost into three categories, namely basic material cost, direct man-power cost, and factory overhead cost. Besides that, secondary product at CV Morinda House was processed more until becoming capsule product. The company did not allocate integrated cost, but focused to how to treat selling yield of its secondary product. Key words: production process; Secondary product; companyâs profit

Analisis Penyusunan Anggaran Dalam Kaitannya Dengan Rencana Akuntansi Pertanggungjawaban Manajemen Pada Pdam Tirta Pakuan Kota Bogor Setiawan, Hendra; Hastoni, Hastoni; Ginanjar, Agung
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 1 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Process budgeting arrangement is negotiation event between the manager responsibility centre with the superior to decided what will be do by the manager and how. The result from this negotiation is a statement that has been legalize about profit and expenses that has been expect along budgeting year to every responsibility centre and to the organization in general. In general, a company was separate into parts that smaller who been given several kinds of responsibility. This parts was called division, department, business unit etc. every parts who responsibility to every several managerial task. An organization leader has to make sure that individual in every department work to achieve goal that has been decided by the top management. Responsibility accounting is a concept and a device that used by the management in assess individual and department to make achieve several goal. The motive of this research is to analysis budgeting arrangement that doing by the company in correlation with management responsibility accounting. Analysis been doing to see the method of budgeting arrangement that company doing has appropriate with the order who match so it can be responsible by the manager to every incorrect thatâs happen between realization and budgeting who has been decided. The research that writer do is in PDAM Tirta Pakuan Kota Bogor. The company works in given serve in drinking water. The result from the research show that PDAM Tirta Pakuan Kota Bogor has arrange the budget with well and it appropriate with the order who match, this thing saw from the result of the compare between budget and realization who has difference assess not very far. Beside that, PDAM Tirta Pakuan Kota Bogor also has used responsibility accounting very well, its can see from the assign of power and responsible that very good and direct also its doesnât had one unit who have double duty and responsible.

Evaluasi Pengendalian Intern Persediaan Pipa Distribusi Dan Accessories Dalam Mengamankan Asset Perusahaan Pada PDAM Tirta Pakuan Hasibuan, David; Setiawan, Hendra
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 1 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Internal Control System is an organization structure including all coordinated ways and actions to safeguard companyâs assets, to maintain the accuracy of accounting data and other data, in order to ensure the reliability of reports, efficiency and affectiveness are able to increase, and loyalty to the managementâs policy can be secured.By conducting Internal Control System, it can be managed all companyâs assets and supplies properly with the relult that the real condition is appropriate with the accounting. The purpose of this study is to evaluate whether internal control system to secure companyâs assets and supplies has been carried out properly and in accordance with the generally accepted in Indonesia in accordance with procedures issued by the company. The study was conducted at PDAM Tirta Pakuan Bogor. PDAM is a company operating in processing of drinking water, the biggest producer in Bogor. The result of this study shows that PDAM Tirta Pakuan Bogor has done internal control well to secure the companyâs assets.The control is quite justifiable to serve as the basis for decision making as presented in the balance sheet. And itâs done because each of stock supplies has its respective function and the existing inventories are used to meet cutomersâ needs, so that the existing stock will be sufficient and there is no over stock. The result of the evaluation in this study shows that supplies in warehouse is in accordance with the needs and storage is carried out by separating types, quality, and size, so that if it must be inventories checking anytime, it can be carried out easily. Thereby, the existing supplies can be maintained properely and protected from any loss.

Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah, dan Perimbangan Keuangan Daerah terhadap Pengalokasian Anggaran Belanja Modal Daerah (Pemerintah Kabupaten Bogor) Setiawan, Hendra; Saputra, Tunggal Ika
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 1 (2018): JIAKES Edisi April 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

This research is purposed to determine whether the Economic Growth District Own Source Revenue and Fiscal balance transfers from the centr government to regions significantly affect Capital Expenditure Budget Allocatio Region in Bogor District. The research method used is descriptive method using secondary data obtained from the Central Bureau of Statistics of Bogor and the Office of Financial Management and Expenditure Bogor District. Data collecting methods applied in this study are documentation and literature studies with a quantitative approach. The analysis performed in this study is using bivariate correlation analysis - Pearson correlation, due to data showing their mutual relations. Once data is collected, the data were analyzed using SPSS to test Economic Growth, District Own Source Revenue and Fund Balance significantly related to the Capital Expenditure either partially with significance test correlations and simultaneously. The analysis tool used is using the SPSS (Statistics Product and Service Solution) version 22. Results from this research showed that variables Economic Growth has a significance value of 0.041, which sig. below 0.05, so the variables Economic Growth partially related to the Capital Expenditure and had a positive correlation coefficient of 0.894, which means having a strong correlation. Variable District Own Source Revenue has a significance value of 0.010, which sig. below 0.05, so the variable District Own Source Revenue partially related to the Capital Expenditure and had a positive correlation coefficient of 0.960, which means having a strong correlation. Variable Balance Fund has a significance value of 0.005, which sig. below 0.05, so the variable Balance Fund partially related to the Capital Expenditure and had a positive correlation coefficient of 0.974, which means having a strong correlation.Based on the testing that was done on the Economic Growth, District Own Source Revenue, and Fund Balance acquired the R value of 0.996, which means jointly independent variable is interconnected with the Capital Expenditure budget allocations

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