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All Journal Al-Khwarizmi: Jurnal Pendidikan Matematika dan Ilmu Pengetahuan Alam Jurnal Ilmiah Keperawatan Indonesia (JIKI) Akuntansi'45 EKONOMIKA45 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Universal Technic JURNAL SAINS DAN TEKNOLOGI MARITIM Cakrawala: Jurnal Pengabdian Masyarakat Global Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Informasi Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Prosiding Seminar Nasional Unimus International Journal of Economics, Commerce, and Management International Journal of Economics and Management Sciences Green Inflation: International Journal of Management And Strategic Business Leadership International Journal of Economics and Management Research
Sutini Sutini
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Agriculture, Biological Sciences & Forestry Humanities Astronomy Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Mechanical Engineering Nursing Public Health Social Sciences Transportation Other

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Journal : ekonomika45

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Perlakuan Akuntansi atas Pengakuan Pendapatan pada PT “X” di Surabaya Diana Zuhroh; Tjandra Wasesa; Wiratna W; Sutini Sutini; Heri Toni
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2726

Abstract

This research aims to determine the accounting treatment of revenue recognition at PT "X". The research method used is descriptive qualitative, with research limitations namely the recognition of PT "X"'s income for two months, period January - February 2023. PT "X" has a foreign language course service business which is domiciled in Surabaya and has four foreign language course program packages, namely regular, prime and private focus classes. For the four course programs, the payment system is all done by paying in advance before the course begins and the class ends in two to four months. The research results show that PT "X" records and recognizes all payment receipts as income in the same period or month as the basis for preparing monthly profit and loss reports. This results in the income value contained in the monthly profit/loss report not reflecting its fair value.
Penerapan Job Order Costing Dalam Perhitungan Harga Pokok Produksi Pada PT “X” Di Surabaya Diana Zuhroh; Wiratna Wiratna; Tjandra Wasesa; Heri Toni; Sutini Sutini
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 1 (2023): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i1.2007

Abstract

This research was conducted to understand how to calculate the correct cost of production at PT "X" using the Job Order Costing method. Calculation of the cost of production is important for companies because it determines the selling price of the product.The research method uses a qualitative type with a qualitative descriptive approach. Data collection techniques include interviews with related parties and direct documentation of the object being researched.The research results show that there is a difference in the calculation of the cost of production made by PT "X" and that carried out by researchers based on job order costing. The differences occurred due to errors in the classification and calculation of factory overhead costs carried out by PT "X", where there were several components of factory overhead costs that had not been included in the calculation, so the results of the calculation of the cost of production at PT "X" were understated than they should be.
Co-Authors Abimanto, Dhanan Alfiah Nofiana Ali Muhdor Ana Bina Sari Aprillia Arum Anggreini Aridha Prassetya Aulia Isnaini Hasanah Bramastyo Kusumonegor Bramastyo Kusumonegoro Dedy Rusmiyanto Diana Citra Wati Diana Zuhro Diana Zuhroh Eira Nabilah Rasyiqah Puteri Endah Fauziningrum, Endah Enny Istanti Erida Nursiana Faqih Faqih Fitri Aulia GS , Achmad Daengs Harsono Teguh Heri Toni Heri Toni Hendro Heri Toni Hendro P Heri Toni Hendro Pranoto Hermawati, Renny Islami Islami Kristiawati, Indriana Lailatul Chamdiyah Lilis Rayatin Mahira Nur Alfiani Mahjudin Mahjudin Maria Christina R Maria Christina Rahayu Martina Yuliver Francisca Miftaqul Sandrina Wardani Moch. Falcha Omar Ali Moch. Rizaldy Rahmansyah Muchlis Achsan Udji Sofro Nadia Natalia Syahfitri Ngaijan ngaijan Nisfatul Lailah Putri Puspita sari Putri Septiowati Rahayu Radian Wismana Rahma Fatimah Santoso Ratih Dwitama Wardani Retno Susanti Ria Galuh Yuli Pratiwi Rina Dewi Risda Vera Fitria Riska Amelia Risnawati Risnawati Ruchan Sanusi Ruhan Sanusi Selamet Hidayat Siswahyudianto Siti Rokayah Sujarwanti Sujarwanti Sutopo Sutopo Syafi'i Syafi'i Tarisa Dana Shobiha Tjandra Wases Tjandra Wasesa Tuti Susilowati Vivi Puspita Anggraeni Winahyu, Karina Megasari Wiratna W Wiratna Wiratna Yulianto Yulianto Yusiana Rismatika Slawantya Zainul Arifudin