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Jurnal Ilmiah Kesatuan (JIK)
ISSN : 1441089X     EISSN : -     DOI : -
Core Subject : Education,
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
Search results for , issue " Vol 11, No 2 (2009): Jurnal Ilmiah Kesatuan" : 9 Documents clear
Analisis Strategi Pelayanan Oleh Front Liner Dan Pengaruhnya Terhadap Kepuasan Nasabah Pada PT Bank Central Asia Tbk Capen Mayor Oking Widjojo, Adi S; Suardy, Wean
Jurnal Ilmiah Kesatuan (JIK) Vol 11, No 2 (2009): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Service representative is an activity to gift of service from one the side of other side, so that full fill requirement and satisfy to accepting it. With efficient and effective good service will push client to be dovoted and loyal to company, because what their want and needed is fullfilled.Target of this research is to know how far quality service have been given by front liner Bank Central Asia to customer, to get customer satisfaction. Method used by writer to answer question from identifying existing problem, by using descriptive method with approach of survey, where research of survey is research taking sample from one population and use questioners as a mean of assist fundamental, where questionare used to measure relation beetwen service with satisfaction of consumer. Result of this research indicate that service given by PT. Bank Central Asia Cpaem Mayor Oking in this time is very good with average value 62,62. While satisfaction of customer at the moment to BCA Mayor Oking throug analysis of regression got by result for the price of Y = 27,853 + 0,560 X, meaning that satisfactionof customer at Bank Central Asia with service (X) added by 1 becoming 28,42. From result of calculation of correlation analysis got result ot that happened positive and middle beetwen quality service frontliner and customer satisfaction with value of correlation coefficient equal to 0,554. After that to analyze coefficient of tederminacy to measure service contribution percentage given by BCA Mayor Oking to get customer satisfaction is got result of that service only owning contribution equal to 30,7% and the rest equal to 69,3% influenced by other factor.
Membangun Strategi Promosi Dalam Pengembangan Bisnis Sulistiono, Sulistiono; Bawono, Sri
Jurnal Ilmiah Kesatuan (JIK) Vol 11, No 2 (2009): Jurnal Ilmiah 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 purpose 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 brand in memory. The results 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 seminars and become self-employed speaker events. And to indirectly take advantage of promotional print media and website advertising is promotion 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 became purchase options.
Analisis Strategi Lokasi Ritel Dan Citra Toko Giant Botani Square Bogor Nurendah, Yulia; Mubarak, Mumuh Mulyana
Jurnal Ilmiah Kesatuan (JIK) Vol 11, No 2 (2009): Jurnal Ilmiah Kesatuan
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Giant adalah anak perusahaan dari PT. Hero Indonesia TBK, yang bergerak di bidang ritel. Giant berbentuk Hypermarket, semua kebutuhan konsumen dapat terpenuhi di dalamnya, mulai dari sembako, pakaian, sepatu, bahkan sampai elektronik tersedia di Giant. Giant dalam memilih lokasi perlu melakukan riset terlebih dahulu. Identifikasi Masalah penelitian ini adalah (1) Strategi pemilihan lokasi yang diterapkan oleh Giant. (2) Faktor apa saja yang berpengaruh dalam merumuskan strategi Lokasi dan citra berdasarkan analisis faktor internal dan eksternal Metode yang digunakan dalam penelitian ini, yaitu: Studi lapangan dan Studi Kepustakaan. Data dianalisa menggunakan analisa SWOT dan menggunakan matrik IFE (Internal Factor Evaluation) dan matrik EFE (Eksternal Factor Evaluation). Hasil Penelitian menunjukkan bahwa Giant Botani Square berada pada posisi sel lima, yaitu berada dalam kondisi pertumbuhan stabil dengan memperoleh nilai IFE 2,468 dan EFE 2,447, dan dapat diketahui bahwa perusahaan harus melakukan strategi pemasaran yang lebih baik, hal tersebut dapat dilihat dari pertumbuhan omset penjualan yang terus meningkat.Dari penelitian masih terlihat adanya beberapa kelemahan yang ada pada Giant dalam hal lokasi.
Evaluasi Sistem Billing Pasien Dalam Rangka Meningkatkan Efektivitas Operasional Rawat Jalan Iriyadi, Iriyadi; Budianto, Enjang Tachyan
Jurnal Ilmiah Kesatuan (JIK) Vol 11, No 2 (2009): Jurnal Ilmiah Kesatuan
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Billing System is important for the hospitals. This System can help them to run the activities, in managing data, this system is able to process many data’s which are useful for the hospital management. This system is also able to give information in processing the revenues. The objective of this research is to find out the billing system for outpatient and procedure system for outpatient at PMI Hospital Bogor. Also to find out the role of billing system in increasing the ffectiveness of hospital operating system in managing the revenues. The research was carried out at PMI Hospital, located in Jalan Pajajaran Bogor, and it serves medical services for the patient. The research has proven that PMI Hospital Bogor uses Fully Integrated Bill System, it is a billing system which is integrated to all systems in the hospital (especially for financial issues). In this system all of the processes, such as registration, polyclinics actions, pharmacy and all supporting things will be recorded directly, even finance and Accounting departments will get reports and data’s easily and quickly. The result of evaluation shows that each system need to be evaluated in its implementation in order to be able to full fill all the users need. At PMI Hospital, billing system for the outpatient is more able to answer the management needs in providing report, mainly the revenues of outpatient. The system is more efficient in putting data’s or transactions compare to manual input. But, there is a weakness of the system, the report of the revenues does not match with data transactions provided. The solution is the report is made into manual recapitulation which is reported as the revenues report later.
Penerapan Sistem Penjualan Dalam Kaitannya Dengan Penerimaan Kas Pada PT Bogor Raya Development Hastoni, Hastoni; Wakhyudi, Wakhyudi
Jurnal Ilmiah Kesatuan (JIK) Vol 11, No 2 (2009): Jurnal Ilmiah Kesatuan
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System sales is a set of things or activities and the exchange of goods or services that interact each other and each other form one integrated unit to get other resources, such as cash, or promise to pay cash (receivables).The objective of this research is to understand the system in relation to the sales receipt of cash that has been run by the management of PT. Bogor Raya Development. Research conducted by the author is PT. Bogor Raya Development is located in the Village Sukaraja, Eastern District of Bogor 16710 Bogor Regency, West Java Province, Indonesia. PT. Bogor Raya Development is a company engaged in the field of property, sport club, golf club and event organizer and the hotel & resort that was first established by the PT. Reserved with Global Mandiri, PT. Asia Pacific Permai. Research methods used in the research essay is a descriptive method of research studies. Results of research showed that management implement sales activities based on the applicable customs procedures as the system owned by firm has not been updated so that it can not accommodate the business that the company has grown rapidly. This can complicate the measurement of the effectiveness of internal control of the company. In addition, the system has been run by the company less in accordance with the theory that has been described by the author in chapter II, this essay The interviews and the evaluation of the PT. Bogor Raya Development. This shows that PT. Bogor Raya Development has advantages in terms of reporting the exact time and the absence of a mechanism for the receipt of cash outside of working hours, cashier proshop. While the weakness of the PT. Bogor Raya Development is a company do not update the operating system procedures, which only bag tag written "ok", the input data are incomplete, there is still duplicated finance jobs and never make a cash opname. Discussion of the results of system sales are expected to be useful for implementing a better system.
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.
Analisis Pertumbuhan Laba Terhadap Nilai Perusahaan Hasibuan, David HM
Jurnal Ilmiah Kesatuan (JIK) Vol 11, No 2 (2009): Jurnal Ilmiah Kesatuan
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Financial management objective is to maximize shareholder wealth by increasing firm value is intrinsic value and market value of the company. To achieve the objectives of financial management of premises ways to increase profits. With the increase in profit every year mean that these companies experienced profit growth. With the increase in corporate profit growth will increase the corporate value that is also an intrinsic value and market value of the company. Intrinsic value is the fair value of stock based on company financial performance. While the value of the stock market is the stock price prevailing in the market. The purpose of this study was to determine the effect of profit growth, as measured by net profit growth per year towards its intrinsic value as measured by the earning multiplier and market value, as measured by stock market price. This research was conducted from 2006 until the year 2010, by taking a sample of two companies namely PT Indofood Sukses Makmur, Tbk and PT Mayora Indah, Tbk. Based on the analysis, changes in profit growth at PT Indofood Sukses Makmur, Tbk has increased the impact on the intrinsic value and market value of the company from 2009 until 2010. It was indicated where in 2006 to 2007, 2007 to 2008, and 2008 to 2009 changed in profit growth can not increase the intrinsic value and market value of the company. The profit growth of PT Mayora Indah, Tbk has increased the impact on the intrinsic value and market value of company. It was indicated where in 2006 to 2007 changed profit growth will support improvements to the intrinsic value which was followed by an increase in market value in the year 2006 to year 2007. In 2008 to 2009, the profit growth value changes in return on equity resulting in increased impact on increasing the intrinsic value of which is followed by an increase in market value of PT Mayora Indah, Tbk. This was also seen in 2009 to 2010, the value of profit growth PT Mayora Indah, Tbk has increased the impact on the intrinsic value and followed with increased market value from 2009 to 2010. Only in 2007 to 2008 changed in profit growth can not enhance the intrinsic value and market value of the company. The result of calculation at the two firms are profit growth of PT Mayora Indah, Tbk, which have an impact to the intrinsic value and market value is better than the profit growth which affects to the intrinsic value and market value of PT Indofood Sukses Makmur, Tbk.
Pengaruh Suku Bunga Sbi Dan Kurs Dolar Marpaung, Annaria Magdalena
Jurnal Ilmiah Kesatuan (JIK) Vol 11, No 2 (2009): Jurnal Ilmiah Kesatuan
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SBI interest rate is yield of investments in Sertifikat Bank Indonesia (SBI) which is determined by Bank Indonesia. Dollar exchange rate is the relative price of Dollar against Rupiah. Certificates of Bank Indonesia as free risk investment instruments and Dollar exchange rate are consideration factors before investing in the stock market in stocks so that stock prices are influenced by those two variables. This study used the monthly data of SBI interest rates and monthly Dollar exchange rates and it is officially recorded in Bank Indonesia. The monthly closing prices of IHSG were used for stock prices data. This study used data period 2004-2008 and was processed using SPSS 17.0. The study concluded that the SBI interest rates strongly related, negatively affected and significant on stock prices. SBI interest rate related very weak, negatively affected but not significant on dollar exchange rate. Study of other factors that affect the Dollar exchange rate found that the dollar exchange rate is significantly affected by the balance of payments. Dollar exchange rate related, negatively affected and significant on stock prices. SBI interest rate and Dollar exchange rate simultaneously related very srong, negative effected and significant on stock prices.
Analisis Sumber Dan Penggunaan Modal Kerja Terhadap Modal Kerja Puspitasari, Ratih
Jurnal Ilmiah Kesatuan (JIK) Vol 11, No 2 (2009): Jurnal Ilmiah Kesatuan
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Sources and uses of funds is a report that presented by a company to determine changes in financial position for each period. A company manager has responsible of where the funds are obtained and how the funds are used.Each company involved in various investment activities and expenditures. When carrying out thoseactivities, the company produces the fund, the fund is defined as cash and cash equivalents and can also be interpreted as working capital. Working capital is defined as total current assets (gross working capital) or the difference between current assets and debt (net working capital). The purpose of this study was to analyze the working capital of the sources and uses of funds and analyze the level of corporate liquidity. The analysis was conducted to determine if activity of sources and uses of working capital and liquidity increase or decrease every period. The results showed that PT Indosat Tbk., And PT. XL Axiata, Tbk using aggressive strategies to manage their working capital, this is evidenced by the existence of a negatif working capital each year, and have fluctuating liquidity, so that from year to year has increased or decreased. However, when compared with the two companies PT. Indosat, Tbk is better than PT. XL Axiata, Tbk especially in the level of liquidity. The results of the evaluation in this study showed that reduction in working capital of PT Indosat Tbk. And PT. XL Axiata, Tbk, produces negatif number it is seen from the calculation of sources and uses, and also liquidity of PT. Indosat and PT. XL Axiata, Tbk increase and decrease every year. It is seen from the level of liquidity. From the results of these evaluations, the authors suggest in PT Indosat Tbk and PT. XL Axiata, Tbk to reduce current debts so that working capital generated can be increased, and collect the receivables was due to the existing cash in the company is not small, especially for PT. XL Axiata, Tbk.

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