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All Journal Journal of Economics, Business, Management, Accounting And Social Sciences (JEBMASS)
Siti Maimunah
STIE Mahardhika Surabaya

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STRATEGI PEMASARAN PADA PRODUK DIMSUM MENTAI TERHADAP PENINGKATAN PENDAPATAN DENGAN MEMANFAATKAN MEDIA SOSIAL DI ERA DIGITAL Dara Nursyifa Sofian; Muthi’ Dwika Ningrum; Putri Diana Sari; Sukma Ali Winata; Siti Maimunah
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 2 (2024): JANUARY 2024
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v2i2.120

Abstract

This study is driven by the various sales trends observed through the utilization of social media, particularly in today's digital age. Marketing strategies via social media play a crucial role for entrepreneurs, especially in the dimsum industry where the wide array of dimsum varieties serves as a unique attraction for consumers. The effectiveness of social media in this context cannot be overstated. The research employs a descriptive qualitative approach, involving analysis, data collection, and subsequent application. This method does not involve statistical procedures, but rather aims to address specific issues by providing a detailed description of the research subject based on field observations. The investigation into the mentai dim sum business underscores the significance of social media as a key strategy for revenue growth. The impact of social media on revenue generation is substantial, as it facilitates closer consumer engagement and enhances product visibility.
PENERAPAN PSAK NO. 23 PADA PROSEDUR PENGAKUAN PENDAPATAN DI PERUM LPPNPI CABANG SURABAYA Siti Maimunah; Rika Yuliastuti
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 4 (2024): MAY 2024
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v2i4.139

Abstract

The objective of this study is to analyze the application of PSAK No. 23 in revenue recognition procedures at Perum LPPNPI Surabaya Branch, particularly in the context of contracts with customers. This research focuses on the recognition of transactions when the services offered by LPPNPI have been completed and explores the measurement of PJNP Government Regulation (PP) rates and the presentation of related profit and loss. PSAK No. 23 is the main reference in revenue recognition that is relevant for business entities, including income from services provided. This study uses a qualitative approach by interviewing relevant staff and analysing documents related to payment recognition procedures. The results show that the application of PSAK No. 23 requires an in-depth understanding of the relevant accounting principles and the specific business context, especially in dealing with situations where customers contact the service after the service has been provided, the measurement of the appropriate LGAP rate, and the accurate presentation of profit or loss. The practical implication of this study is to provide guidance to Perum LPPNPI Surabaya Branch and other business entities in improving compliance with applicable accounting standards, ensuring proper measurement of PP PJNP tariffs, and transparent and accurate presentation of profit or loss in financial reports.
Co-Authors Dara Nursyifa Sofian Muthi’ Dwika Ningrum Putri Diana Sari Rika Yuliastuti Sukma Ali Winata