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Evaluasi Cost Center dengan Metode Activity Based Cost System dalam Meningkatkan Efisiensi Biaya Produksi pada PT. Indomitra Sedaya Djanegara, H. Moermahadi Soerja; Ritawati, Ritawati
Jurnal Ilmiah Kesatuan (JIK) Vol 9, No 1 (2007): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Abstract

Metode activity based cost system ( ABC System ) dapat dijadikan sebagai salah satu alternatif lain dalam perhitungan harga pokok produksi. Karena ABC System dapat melakukan pengurangan biaya dalam jangka panjang melalui pengelolaan aktivitas. Aktivitas merupakan bagian dari proses yang dilakukan oleh perusahaan dalam memuasi kebutuhan pelanggan. Dengan demikian perusahaan harus mampu mengidentifikasi dan membedakan antara aktivitas penambah nilai ( value added activity ) dan aktivitas yang tidak menambah nilai ( non value added activity ) bagi pelanggan. Dengan perusahaan dapat membedakan aktivitas penambah nilai dan aktivitas yang tidak menambah nilai ini diharapkan perusahaan dapat mengurangi atau menghilangkan aktivitas yang tidak menambah nilai bagi pelanggan tersebut sehingga perusahaan dapat menghasilkan produk – produk dengan biaya yang serendah mungkin dan perusahaan mampu bertahan dalam persaingan. Keywords: Cost Center; Metode Activity Based Cost System
Pengaruh Tingkat Kecelakaan Kerja terhadap Produktivitas Kerja Karyawan Djanegara, H. Moermahadi Soerja; Nuruzzaman, Muhammad
Jurnal Ilmiah Kesatuan (JIK) Vol 8, No 2 (2006): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Penelitian dilakukan untuk mengetahui pengaruh keselamatan kerja dalam menekan angka kecelakaan guna meningkatkan produktivitas karyawan. Dari hasil analisis dan perhitungan diperoleh hasil bahwa kecelakaan kerja mempunyai pengaruh yang negatif terhadap produktivitas kerja karyawan, dikarenakan dari perhitungan korelasi menunjukkan r = -0,96 atau 96% dan setelah dicocokkan ke dalam tabel interpretasi r nilai korelasi tersebut masuk kedalam golongan sangat kuat. Dengan adanya program keselamatan kerja, angka kecelakaan kerja yang terjadi pada perusahaan dapat ditekan, dan produksi meningkat. Dengan meningkatnya produksi, ini menunjukkan bahwa produktifitas kerja karyawan yang semakin tinggi atau meningkat. Keywords: Produktivitas Kerja; Keselamatan Kerja
Analisis Keterkaitan Rasio Keuangan Daerah Dalam Pengukuran Kinerja Pemerintah Daerah (Studi Kasus Pada Setda Kabupaten Bogor) Djanegara, Moermahadi Soerja; Wakhyudi, Wakhyudi
Jurnal Ilmiah Kesatuan (JIK) Vol 9, No 2 (2007): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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The change in the system from a centralized government to a decentralized one, brings about consequences for a change of approach used in local financial management, especially in the areas of fiscal management. Financial balance policy between the central government and local governments, namely, by implementing fiscal decentralization policy. Fiscal decentralization is expected to encourage the participation, initiative, and creativity of local governments and communities to build their own neighborhood. The purpose of this study was to evaluate the performance of local governments within the framework of fiscal decentralization. Several rules have been set by the central government on local government performance evaluation as stipulated in the Regional Government Performance Accountability Report or called LAKIP. However, measuring and evaluating the performance of the government may not merely based on the basis of LAKIP but also on regional financial ratios, as in Bogor district government local revenue and expenditure budget (APBD). Regional financial ratios used are the ratio of independence (fiscal autonomy), the ratio of effectiveness and efficiency ratios, debt service coverage ratio, the ratio of activity, and growth ratios. The results of the calculation of financial ratios of Bogor Regency (Kabupaten Bogor) government budget for the 2003-2006 fiscal year show the local independence and low local growth. However, Bogor Regency government is effective and efficient in using its income. The results of the evaluation in this study indicate that Bogor Regency government is still very dependent to central government to finance them in their activities. This condition shows that the welfare of the people is still low. Even though in the LAKIP, Bogor Regency Government explained that they have been effective and efficient in managing finances, but the number of funds in the budget balance with the central government increases every year. By optimizing the human resources of the local government in accordance to their own skills along with the improvement in evaluating every single working unit, it is expected that each unit may, as the result, improve the government performance in years to come.
Evaluasi Penerapan Akuntansi Imbalan Kerja Dalam Kaitannya Dengan Penyajian Laporan Keuangan Studi Kasus pada PT. Astra Agro Lestari Djanegara, Moermahadi Soerja; Rosita, Siti Ita
Jurnal Ilmiah Kesatuan (JIK) Vol 10, No 2 (2008): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Tujuan penelitian ini adalah untuk menjelaskan evaluasi penerapan akuntansi imbalan kerja dalam kaitannya penyajian laporan keuangan. Penelitian yang dilakukan oleh penulis adalah di PT Astra Agro Lestari, Tbk yang berlokasi di jalan Pulo Ayang Blok OR no. 1, Kawasan Industri Pulogadung, Jakarta. PT Astra Agro Lestari, Tbk adalah perusahaan yang bergerak dalam bidang perkebunan dan industri kelapa sawit dan karet. Hasil evaluasi dalam penelitian ini menunjukkan bahwa Jumlah estimasi penyisihan yang diakui pada neraca perusahaan jumlahnya pada akhir tahun 2008 jumlahnya cukup signifikan yaitu sebesar Rp 140.313.000.000. Sedangkan beban yang diakui pada tahun 2008 jumlahnya meningkat cukup tinggi yaitu sebesar 91 % dari Rp 33.659.000.000,- pada tahun 2007 menjadi Rp 64.379.000.000,- pada tahun 2008. Namun tidak diketahui bagaimana dan berapa jumlah beban penyisihan imbalan kerja yang dialokasikan masing-masing ke harga pokok penjualan dan ke dalam beban usaha.
Peranan Audit Operasional dalam Meningkatkan Efektivitas dan Efisiensi Fungsi Pembelian pada PT. Organ Jaya Djanegara, H. Moermahadi Soerja; Triandi, Triandi; Praktikno, Skundita
Jurnal Ilmiah Ranggagading (JIR) Vol 9, No 1 (2009): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The goal of this research is to evaluate the role of operational audit. Is it adequate to increase buying function effectiveness and efficiency ? Based on finding result obtained when operational audit was done in buying function, do the managements take steps to optimize activities that have not been optimized yet ? Based on research that has been done, several facts as follows are found. The firm has had standard procedure and policy of buying. The buying procedure and policy are always evaluated by internal auditors in a team, either the procedure and policy effectiveness themselves or the realization. The operational audit should be carried out by internal auditors. In PT Organ Jaya, operational audit is handled by internal auditors team arranged by general manager. The director assigns general manager to form internal auditors team. The realization of auditing is done in auditing phases. Operational audit in 2007 period yielded several finding results. The findings obtained are among other things as follows. The firm has never renewed suppliers’ name and has never tried to bring about tender process in buying. Storehouse department still has lack of employees, it can be observed when receiving goods in a large numbers. Store department side is unable to handle in receiving, checking, and storing of goods in storehouse. The storehouse department side often does not conduct checking on quality of goods received. Sending and receiving of goods in storehouse is often late. There are found of worn-out stocks which are not able to be produced. Keywords : Operational Audit; Buying function
Produktivitas Kerja Karyawan dan Implementasi K3 (Kesehatan dan Keselamatan Kerja) Djanegara, H. Moermahadi Soerja; Nuruzzaman, Muhammad
Jurnal Ilmiah Ranggagading (JIR) Vol 8, No 2 (2008): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Penelitian dilakukan untuk mengetahui implementasi K3 (Kesehatan dan Keselamatan Kerja) dalam menekan angka kecelakaan kerja guna meningkatkan produktivitas karyawan. Dari hasil analisis dan perhitungan diperoleh hasil bahwa kecelakaan kerja mempunyai pengaruh yang negatif terhadap produktifitas kerja karyawan, dikarenakan dari perhitungan korelasi menunjukan r = -0,96 atau 96% dan setelah dicocokan ke dalam tabel interpretasi r nilai korelasi tersebut masuk kedalam golongan sangat kuat. Dengan adanya program keselamatan kerja, angka kecelakaan kerja yang terjadi pada perusahaan dapat ditekan, dan produksi meningkat. Dengan meningkatnya produksi, ini menunjukan bahwa produktivitas kerja karyawan yang semakin tinggi atau meningkat. Keywords: Produktivitas Kerja; Keselamatan Kerja.
Evaluasi Atas Kesesuaian Penyajian Pendapatan Terhadap PSAK No. 30 Studi Kasus Pada Perusahaan Leasing PT. Swardharma Indotama Finance Djanegara, H. Moermahadi Soerja; Elsyah, Elsyah
Jurnal Ilmiah Ranggagading (JIR) Vol 8, No 1 (2008): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The objective of this research is to find out acknowledgement method of income used by a company in accordance with finance accounting standard criteria (PSAK) No. 30. At PT Swadharma Indotama Finance, all incomes are acknowledged when they have been received. This matter indicates that the company has used cash basis method, except income from credit will be acknowledged in accrual basis way. Besides, accounting policy frame at PT Swadharma Indotama Finance is based on Indonesia Accounting Principle and follows the rules determined in PSAK. Based on profit loss accounting model at PT Swadharma Indotama Finance, it can be known that the profit and loss accounting model is single step: reporting and recording between income received and expense spent by the company must be separated. This one shows that PT Swadharma Indotama Finance follows the rules inPSAK No. 30, page 9, where income from rental trade is also reported as a main component at income cluster. Keywords: Reporting of income; PSAK No. 30.
Penerapan Sistem Informasi Akuntansi dalam Efektivitas Pelaksanaan Pengendalian Intern : Studi Kasus pada PT Astra Internasional Djanegara, H. Moermahadi Soerja; Danusaputra, Yonathan
Jurnal Ilmiah Ranggagading (JIR) Vol 7, No 2 (2007): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

The structure of selling system and procedure encompasses all policies and procedures determined by management to control selling, either by credit or cash, in suited number and to appropriate consumers. Its required of internal control to support the smoothness of selling system and procedure. PT Astra International-Daihatsu Sales Operation has owned a very good and proper selling accounting information system. It can be observed from the ability of PT Astra International-Daihatsu Sales Operation in increasing effectiveness in carrying out internal control of its selling. The internal control of selling embraces control environment, risk estimate, control activity, communication and information, and monitoring. It can be known from the fact that PT Astra International-Daihatsu Sales Operation has achieved three categories of goal of internal control, namely: (a) operation effectiveness and efficiency, (b) accounting data reliability and accuracy, and (c) adherence to the prevailing rules and law. Keywords: Accounting information system; Internal control of selling
Studi Tentang Efektivitas Pengendalian Intern Penjualan Studi Kasus pada PT Anta Express Tours & Travel Service, Tbk Djanegara, H. Moermahadi Soerja; Haryadi, Maicella Chandra
Jurnal Ilmiah Ranggagading (JIR) Vol 7, No 1 (2007): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Tujuan penelitian mengetahui sejauhmana peranan internal audit terhadap peningkatan pengendalian intern penjualan serta membandingkan antara teori pelaksanaan pemeriksaan yang dilakukan auditor internal terhadap pengendalian intern penjualan dengan kenyataan yang ada. Hasil penelitian menyimpulkan bahwa Peranan internal audit sebagai badan independen pada PT. Anta Express Tour & Travel Service, Tbk. dikatakan telah berjalan efektif karena perusahaan dapat meningkatkan pengendalian intern penjualannya untuk setiap cabang. Dengan demikian tujuan perusahaan dalam pencapaian efektivitas dan efisiensi operasi perusahaan, keandalan pelaporan keuangan serta kepatuhan terhadap kebijakan telah terpenuhi. Sehingga dapat disimpulkan bahwa peranan internal audit melalui pemeriksaan yang dilakukan secara rutin sangat memberikan pengaruh terhadap peningkatan efektivitas pengendalian intern penjualan pada PT. Anta Express Tour & Travel Service, Tbk. Pengendalian intern yang kuat juga dapat meminimalisasikan kesalahan, kurang akuratnya suatu informasi dan menghindari adanya penyalahgunaan yang dilakukan oleh pihak yang tidak bertanggungjawab. Keywords: Internal Audit; Pengendalian Intern Penjualan.
Evaluasi atas Ketaatan Laporan Keuangan Koperasi dalam Kaitannya dengan PSAK No.27 pada Koperasi KOPTI Kabupaten Bogor Djanegara, H. Moermahadi Soerja; Kurniawan, Kurniawan
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 2 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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KOPTI Co-operative of Bogor Regency has done accounting practice in recording all finance transaction. That matter could be looked at Financial Report of KOPTI co-operative on yearly members meeting. Nowadays Financial Report of KOPTI comprises balance and dividend calculation accounting. This research has purpose to find out the application of Finance Accounting Standard Statement (PSAK) No. 27 as a compass for accounting practice and finance accounting arrangement by co-operative venture. Keywords: Financial Report; PSAK No. 27.
Co-Authors Elsyah Elsyah Handono, Aldy Dwi Hani Prisela Oktaviani Kurniawan Kurniawan Livia Ivonie Maicella Chandra Haryadi Muhammad Nuruzzaman Nurul Asfiya Rian Fauzi Ritawati Ritawati Siti Ita Rosita Skundita Praktikno Sudradjat Sudradjat Sudradjat Sudradjat Sutarti Sutarti Triandi Triandi Udi Pramiudi Wakhyudi Wakhyudi Yonathan Danusaputra