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INDONESIA
Jurnal Ilmiah Kesatuan (JIK)
Published by Institut Bisnis dan Informatika Kesatuan
ISSN : 1441089X     EISSN : -     DOI : -
Core Subject : Education,
Other
Jurnal Ilmiah Akuntansi Kesatuan adalah media ilmiah yang independen bagi para Dosen dan Peneliti di bidang ilmu Akuntansi. Terbit tiga kali dalam setahun, pada bulan April, Agustus dan Desember. Mempublikasikan hasil-hasil penelitian terapan bidang akuntansi dalam arti luas. Pedoman bagi penulis dicantumkan pada halaman Author jurnal ini.
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Articles 9 Documents
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Search results for , issue " Vol 12, No 1 (2010): Jurnal Ilmiah Kesatuan" : 9 Documents clear
Pengaruh Manajemen Modal Kerja Terhadap Penjualan Supriadi, Yoyon
Jurnal Ilmiah Kesatuan (JIK) Vol 12, No 1 (2010): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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This research was done to find out the influence of working capital on company’s sales circulation, by conducting case study at PT Gudang Garam Tbk. and PT Hanjaya Mandala Sampoerna Tbk. Working capital is one of very important factors to run daily operational activity of the company. It more or less can be meant as working capital management. The result of this research proves that working capital and sales circulation have significant correlation, where F-statistics value 43,825 and F-table 5,538 constitute significance as high as 0,07 at PT Gudang Garam Tbk. The correlation between working capital and sales circulation is -0,967. It means the variables have negative correlation, which shows that when the working capital increases, the sales circulatian will decrease. And on the contrary, when the working capital decreases, the sales circulation will increase.
Penerapan Sistem Pembelian Dalam Kaitannya Dengan Sistem Pengeluaran Kas Guna Mencapai Efektivitas Pengendalian Intern Marpaung, Annaria Magdalena
Jurnal Ilmiah Kesatuan (JIK) Vol 12, No 1 (2010): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Purchasing transactions in general can be categorized into two kinds: local purchasing and import purchasing.Local purchasing is a purchase from domestic suppliers, whereas import is from abroad. In making a purchase of goods at every company, purchase accounting system is needed in bringing about purchasing transaction. If purchasing system is not correct or controlled, the company willnot be stable in carrying out its daily operational activities.Purchasing system arranges ways to do all purchasings needed by the company. This system starts from goods needed up to goods purchased will have been received. The goal of this research is to evaluate purchasing system in connection with cash expenditure of a service company. The evaluation is done to find out whether the purchasing system established by the company has constituted a minimum opportunity to act deceitfulness in carrying out purchase, from goods needed up to goods received. In addition, the author evaluate as well how cash expenditure procedure to pay to the suppliers can be accounted for and can be avoided from deceitfulness. The research has been conducted by the author at PT Bogor Raya Development, located in Bogor. PT Bogor Raya is a company functioning as Property Services, Golf Club, Event Organizer, and Hotel & Resort. The result of this research shows that internal control on purchasing and cash expenditure system at PT Bogor Raya Development has not been good enough yet, there are opportunities to act deceitfulness at the system. The opportunities to act deceitfulness are able to be viewed from the convergence of purchasing function and receipt function. Besides, it’s found wasting, that is printing exit bank ducuments in triple, and the same two documents are kept at the same department. This constitutes a waste because printing requires cost that is not cheap. The evaluation’s result of this research shows that there are several points which are not applied at PT Bogor Raya Development. The procedure system has not been made in written by the company, with the result that sometimes it causes the employees feel confused: the tasks they do actually including their resposibility or not. In addition, the supervision on goods received has not been effective yet because purchasing function and goods acceptance are not separated. The supervision on goods in the warehouse has not been effective as well because it’s held by the employee of purchasing department. Written procedure will make the employees easier to know their tasks and responsibilities. Thereby, internal control on purchasing system and cash expenditure can be effective.
Penerapan Database Persediaan Dan Data Pasien Berbasis Microsoft Access Dalam Rangka Meningkatkan Efisiensi Operasi Pada Puskesmas Sukaharja Hastoni, Hastoni
Jurnal Ilmiah Kesatuan (JIK) Vol 12, No 1 (2010): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Sukaharja Public Health Center is under the health office of Bogor regency. In the beginning, there was no public health center in Sukaraja. Due to health service need of the society increased, Bogor regency government decided to establish public health center in Sukaraja. Together with the fact that public health service grew rapidly, it’s needed a system having capacity to handle all activities at public health center. Thereby, the author can write concerning implementation of inventories database and patients data in microsoft access based. The purpose of this research is to find out the recording system of inventories and patients data and how the inventories database and patients data have been applied at Sukaraja public health center. The research was carried out by the author at Sukaraja Public Health Center located in Jl. Pondok Bitung No. 190, Sukaraja, Cijeruk, Bogor 16740. This public health center has main activity, that is to provide health services to all members of Sukaraja society, especially those who are poor. To find data and information, the author utilizes field and library research by observing directly to the researh object spot and some literatures supporting the subject matter. Recording system of medicine stock and patients data has close connection with operational activity of the public health.Public health center receive medicine from three sources, those are regency’s budget and revenue (APBD), health insurance (ASKES), and public health guarantee (JAMKESMAS). Whereas, the patients of public health center are devided into four kinds, namely general patients, health insurance (ASKES) patients, public helath guarantee (JAMKESMAS) patients, and free of charge patients.Supply system and data of Sukaraja Public Health Center are still recorded manually. Manually data archives in the form of paper and the like can result in significant risk and furthermore it causes the important data will be lost. It’s needed a system which is able to save data safely. The necessity of data which is efficient, effective, fast, and easily obtained when it’s needed becomes main reason to providing information appropriately. Due to that fact, the author makes title “The Implementation of Inventories Database and patients Data in Mocrosoft Access Based in Increasing Operation Efficiency”. By this implementation it can be expected to overcome all necessities needed, specifically in making reports so that the services povided can be fast, smooth, and qualified with the result that the operation will be efficient
Analisis Kinerja Keuangan Perusahaan Ditinjau Dari Economic Value Added Dan Market Value Added Puspitasari, Ratih
Jurnal Ilmiah Kesatuan (JIK) Vol 12, No 1 (2010): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Abstract

The company that intend to survive longer in business must show good performance. It can be reached if the company has good management. One of management goals is making the company’s value to be optimal. Maximizing the company’svalue is not identical with miximizing profit if profit is defined as accounting profit which can be looked at the company’s profit and loss report. On the contrary, maximizing the company’s value is the same with profit economically. Investors want the fund invested will yield wealth increase. That’s why the managements must create positive value added either economic value or market value added. The identification of questions studied by the author embraces: (1) How is the company’s financial performance based on EVA? (2) How is the company’s financial performance based on MVA? (3) How is the correlation between EVA and MVA? The method used by the author in examining the correlation between EVA and MVA is coefficient correlation. The results of this research are: 1) PT Excelcomindo Pratama shows negative EVA in 2006 and 2007. It has minus Rp420.318.299.700 in 2006 and Rp 222.462.046.200 in 2007. 2) PT Excelcomindo Pratama shows positive MVA in 2006 and 2007 respectively as high as Rp51.007.399.396.000 and Rp42.122.148.150.000. 3) PT Indosat has negative EVA in 2006 and 2007. It has minus Rp3.775.842.427.700 in 2006 and Rp1.562.154.654.000 in 2007. 4) PT Indosat has positive MVA in 2006 and 2007 respectively as high as Rp9.535.992.994.000 and Rp108.009.154.993.000. 5) There is positive correlation between EVA and MVA at Excelmindo Pratama and PT Indosat, that is as high as 0,462. It can be concluded that PT Excelmindo Pratama has not been able to create economic value added yet, but it can create positive market value addedsuccessfully in 2006 and 2007. The same happens at PT Indosat as well. PT Indosat has not been able to create economic value added yet, but it can create positive market value added successfully in 2006 and 2007. The correlation between EVA and MVA at PT Excelmindo Pratama and PT Indosat shows positive state as high as 0,462
Penerapan Psak No. 45 Pada Yayasan Mandiri Anak Bangsa Nusantara Dalam Kaitannya Dengan Kualitas Informasi Pelaporan Keuangan. Hasibuan, David
Jurnal Ilmiah Kesatuan (JIK) Vol 12, No 1 (2010): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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A Foundation can be said as an organization established not to get just profit (non-profit) although in its progress the foundation needs a lot of fund earned from business activity. It means that the business activity is merely to provide fund, not as a major activity of the foundation. Therefore, it’s needed supervision on the foundation which can be done together with the community as stakehorders. Hence, financial transparency in the form of financial statement publication to public must be one of the arranged obligations. PSAK No. 45 which regulate the financial statement of non-profit organization has the same spirit, that is financial transparency of the organization requires consistent recording and reporting standard and it can be compared with PSAK. It’s expected that the organization will be able to manage financial information more professionally and the information yielded has more quality. The main purpose of financial statement is to provide relevant information to fulfill the interest of the contributors or funders, organization members, creditors, and other sides who provide sources for the non-profit organization. The other purposes are to evaluate the services given by the non-profit organization and its capability to provide the services continuously and how the managers carry out their responsibility or perform. The result of the research done by the author shows that Yayasan Mandiri Anak Bangsa Nusantara has not yet presented financial statement in accordance with PSAK No. 45 that regulatethe financial statement of non-profit organization, in this case is the foundation. In the way to present the report, the foundation still provide it as a commercial organization reporting in general, that is just as balance of finance and profit-loss reporting. Concerning the information quality of the foundation’s financial statement, the foundation should provide its financial statement in accordance with PSAK No. 45. By applicating PSAK No. 45, the financial statement made by the foundation has financial information quality because it has met the requirements of cost effectiveness, relevance, and reliability.
Pengaruh Earning Per Share Dan Price Earning Ratio Terhadap Return On Equity Pada Perusahaan Yang Bergerak Di Sektor Pertambangan Munawar, Aang; Soelehan, Aan
Jurnal Ilmiah Kesatuan (JIK) Vol 12, No 1 (2010): Jurnal Ilmiah Kesatuan
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Capital Market is one place for investors to invest capital in the hope of obtaining compensation in the form of return on investment. Investment shares are highly vulnerable to political and economic situation, the stock market will react when problems occur in the country. The financial statements of companies are expected to member information to potential investors and prospective creditors to take decisions related to their fund investments. One of the tools to analyza the return on the capital stock itself is the analysis of financial ratios such as EPS (Earning Per Share) and PER (Price Earning Ratio). The problems studied in this research is How MuchEPS and PER effect on Return On Equity jointly and individually. The purpose of this study was to identify relationships between variables, independent variables affect the dependent variable, and finally to measure how strong the influence of variable X to variable Y. The analytical method used is the Linear Regression. Case study taken at PT Aneka Tambang Tbk, PT TimahTbk, PT Tambang Batubara Bukit AsamTbk, PT Indonesian Natural Resources Tbk, and PT Bumi Resources Tbk. Concluded that overall the Price Earning Ratio influence significantly the level of ROE companies, although on Earning Per Share has no significant effect. Viewed from the five companies it can be concluded that there was no significant on the EPS level of Return On Equity Company.
Analisis Atas Pengakuan Pendapatan Dan Beban Pada Industri Gondorukem Perum Perhutani Unit III Dan Kesesuaiannya Dengan Psak 32 Sutarti, Sutarti
Jurnal Ilmiah Kesatuan (JIK) Vol 12, No 1 (2010): Jurnal Ilmiah Kesatuan
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Perum Perhutani represents one of State Owned Corporates (BUMN) that’s given authority as a single organizer of forsts in Indonesia, especially in Java Island which is divided into three sectors, those are Perum Perhutani Unit I in Central Java, Perum Perhutani Unit II in East Java, and Perum Perhutani Unit III in West Java & Banten. The central office is located in Jakarta. Gondorukem Industry represents a division of Autonomous Business Unit of Perum perhutani. The purpose of this research is to analize revenues and expenses of Forestry Company, especially in Gongorukem industry of Perum Perhutani Unit III. Since Indonesia Accountants Association (IAI) has arranged Finance Standard Accounting Statement (PSAK) 32,hence for their finance statement standard all of Forestry Companies have to refer to Finance Standard Accounting Statement 32. The analysis performed is to know whether revenues and expenses admission in Gondorukem Industry of Perum Perhutani Unit III have met revenues and expenses admission at PSAK 32 concerning forestry accounting. Based on the result of the research carried out by the writer in Gondorukem Industry of Perum Perhutani Unit III, it’s obtained that revenues and expenses recognition in Gondorukem Industry of Perum Perhutani Unit III used accrual basic. It means that it’s in accordance with PSAK 32 which state that the revenues and expenses have to be recognized by using accual basic.
Evaluasi Pengelolaan Piutang Dagang Dan Penyajiannya Dalam Laporan Keuangan Rosita, Siti Ita
Jurnal Ilmiah Kesatuan (JIK) Vol 12, No 1 (2010): Jurnal Ilmiah Kesatuan
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Credit sales mean the sales which generate cash indirectly. They are useful to increase sales volume and to expand market shares. Accounts receivable emerges fromgoods and services selling on credit and recognized as performed asset in balance. In general, companiesthat conduct credit sales determine non-performed accounts receivable by using reserve or erasing method. The research goal is to find out the recording of accounts receivable arising from credit sales transaction at PT Fajar Harapan and to know how the determination of eliminating non-performed accounts receivable and the presentation of financial accounting run by the company. The author conducted this research at PT Fajar Harapan which operate at automotive sparepart sales and hospital. The results of this research show that PT Fajar harapan is a company conducting credit sales with payment limit in thirty days. PT Fajar Harapan recognizes and records sales transaction at the time of goods are sent to the customers. PT Fajar Harapan has made sales and accounts receivable statement at the end of every period. PT Fajar Harapan does not reserve non-performed accounts receivable with the result that the accounts receivable is reported on the ballance sheet as high as gross realization value. Suggestion for PT Fajar Harapan is the company should makes reserve for non-performed accounts receivable in order that the accounts receivable can be reported as realized net value
Hubungan Strategi Promosi Dalam Pengembangan Bisnis Studi Kasus Pada Waralaba Minuman Teh YourTEA Sulistiono, Sulistiono; Morita, Morita
Jurnal Ilmiah Kesatuan (JIK) Vol 12, No 1 (2010): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Promotion strategy is one part of marketing strategies employed to maintain the product on the market. Promotion strategy aims to provide information to consumers about the products on offer, as a tool to persuade consumers to choose goods that we offer a purchase option at this time, In addition promotion is also useful as a reminder or to remind consumers about the product availability and usefulness of such products and to shape consumer perceptions of a particular product. Our purposes is to investigate how the promotion strategy conducted in the tea beverage franchise businesses to develop their products on the market. Considering the enormous competition in the same segment in running this business in need of proper promotion strategy to introduce our products and give consumers a brandin memory. The results of the discussion showed that the franchise business Your Tea tea has a good promotion strategy so that products can survive in the market. Franchise Your Tea drinks using promotional strategies either directly or indirectly. Promotion strategies that do business owners this is done directly by filling seminars on campus IPB and become self-employed speaker events. And to indirectly take advantage of promotional print media and website advertising is by way of filling in the Warta Kota newspaper, magazine Business Opportunity, distribution of brochures and a website at www.yourtea.biz Evaluation results of this study indicate that the selection of proper promotion can make the products that we offer both attention and response from the public and can form an image which becamepurchaseoptions.

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