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Dampak Pendapatan Asli Daerah (PAD) dan Pendapatan Transfer Pemerintah Pusat terhadap Belanja Daerah di Jawa Timur Tahun 2018-2022 Aprillia Arum Anggreini; Diana Zuhroh; Tjandra Wasesa; Wiratna Wiratna; Sutini Sutini
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Oktober : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v3i2.2947

Abstract

This study aims to determine how the influence of local revenue (PAD) and Central Government Transfer revenue on regional spending in East Java in 2018-2023 and how much influence partially or simultaneously. The Data used is secondary data obtained from the official website of the Directorate General of financial balance (DGT). Sampling technique using purposive sampling. The number of samples in this study is 117 normally distributed samples. The analysis used is multiple linear regression analysis, by testing classical assumptions first. The R-Square test is used to test the accuracy of the model. As for the hypothesis test using T test (partial) and F test (simultaneous). Based on the results of research that has been done, local revenue (PAD) and Central Government Transfer revenue respectively have a positive and significant effect on regional spending. Simultaneously or jointly local revenue (PAD) and Central Government Transfer revenue significantly affect regional spending.
Prosedur Jasa Pengiriman Barang Pada PT. Wahana Prestasi Logistik Eira Nabilah Rasyiqah Puteri; Sutini Sutini
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Oktober : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v3i2.3092

Abstract

Goods delivery services do have an important role in economic growth, especially in goods transportation using airplanes. Transportation is getting better and developing fast and supported by advances in science and technology, now many domestic goods delivery companies have also been established. Where a company that delivers goods in its handling, apart from using sophisticated facilities and infrastructure, the company also needs cooperation with other parties to expand the company's network and performance system so that it can handle it better. Therefore, there is also a lot of competition between companies in the field goods delivery services in selling their products to consumers, but not everyone can set up a goods delivery company well, because to place a company in the domestic goods delivery services industry it must be able to have professional human resources, and high work standard capabilities. , if they want to get the best access to the market and the trust of consumers. This development has caused the emergence of many problems that must be immediately overcome by goods delivery service companies in order to maintain their business, especially to increase revenue in the sales function. These conditions cause companies to work hard to win the market, through a coordinated organizational structure, high specialization. , as well as the management's ability to work effectively and efficiently.
Discharging Batu Bara pada PLTU Rembang dengan Convensional Dibandingkan Conveyor sebagai Bahan Bakar Pengolahan Semen Di Pt. Semen Indonesia Sutini Sutini
Jurnal Universal Technic Vol. 1 No. 1 (2022): April: Jurnal Universal Technic
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (159.814 KB) | DOI: 10.58192/unitech.v1i1.32

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This research is mainly aimed at improving the way of discharging coal at PLTU Rembang, which is one of the power plant business units of a subsidiary of PT PLN located in Sluke District, Rembang Regency, Central Java Province. It maps the dimensions of the discharging speed using conveyor and grape . Data collected through surveys to coal shipping companies are regressed in the Linear Regression model. The results show that two characteristics of discharging services with conveyors and grapes affect time and cost (1) The duration of coal discharging (2) The cost of coal discharging. using qualitative and quantitative primary and secondary by direct observation to the field and data collection then the data is processed using multiple linear regression, the targeted outputs are national journals, national seminars, monographs.
Prosedur Jasa Pengiriman Barang pada PT. Wahana Prestasi Logistik Eira Nabilah Rasyiqah Puteri; Sutini Sutini
Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2024): Oktober : Jurnal Pengabdian Masyarakat
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/abdimas45.v3i2.3108

Abstract

Freight forwarding services do have an important role in economic growth, especially in freight transport using airplanes. Transportation that is getting better and developing rapidly and supported by the advancement of science and technology today, many domestic freight forwarding companies are also established. Where a company sends the goods in its handling in addition to using sophisticated facilities and infrastructure, the company also needs cooperation with other parties to expand the network and performance system of the company to be better in its handling. Therefore, there is also a lot of competition between companies in the field of freight forwarding services in selling their products to consumers, but not everyone can build a freight forwarding company properly, because to place a company in the domestic freight forwarding industry must be able to have professional human resources, and high work standard capabilities, if they want to get the best access to the market and trust from consumers. This development has caused many problems that must be immediately addressed by freight forwarding companies in order to maintain their business, especially to increase revenue in the sales function. Such conditions have caused companies to work hard to capture the market, through a coordinated organizational structure, high specialization, and the ability of management to work effectively and efficiently.
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

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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.
Analysis Of Customer Satisfaction On The Marketing Mix Of Halo Telkomsel Wonosobo, Central Java Enny Istanti; Mahjudin Mahjudin; Rina Dewi; Diana Zuhro; Sutini Sutini; Achmad Daengs GS
International Journal of Economics, Commerce, and Management Vol. 1 No. 3 (2024): July : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v1i3.120

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This research aims to examine what factors influence the level of customer loyalty of GeraiHALO Telkomsel Wonosobo, Central Java. The population in this study are customers who have subscribed or are currently subscribing to Telkomsel Kartu HALO, simPATI and AS product services, having subscribed for at least six months. Determining the sample in this research used the probability sampling method. This analysis uses the Importance Performance Analysis (IPA) method which is used to determine the level of importance and perception (expectations) of the Marketing Mix towards customer satisfaction implemented by the company. The results of the IPA analysis show that the dominant factors influencing customer loyalty are product quality, price, distribution variables. and promotion variables in this research are quite good in explaining customer perceptions. The author's advice to companies is that companies create products that are superior in quality, and always maintain product quality, namely by always innovating products that are tailored to customer desires for the product. Apart from that, companies must always pay attention to customer complaints by minimizing customer complaints.
PERANAN LOGISTIK TERHADAP PERUSAHAAN UNTUK MENUNJANG KELANCARAN DUNIA BISNIS Sutini Sutini; Radian Wismana
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 1 No. 2 (2021): JULI : JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v1i2.383

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There are many activities in the logistics and supply chain management process, starting from the origin of goods (upstream) to the final consumer (downstream), to prepare maritime human resources, especially graduates of the commercial and port shipping management study program, it is necessary to focus on 3 (three) main activities, namely: 1) Procurement; 2) Storage (warehousing); and 3) Delivery. The development of industry and technology that continues to change and is dynamic, as well as the impact of the current covid 19 pandemic where the business logistics and courier service sector is a business sector that has an important role in goods delivery services which is also influenced by people's behavior in online shopping activities or e-commerce. commerce. Vocational higher education, such as diploma three study programs, management of commercial shipping and ports, maritime faculty, Amni Maritime University, Semarang, of course, has the opportunity to prepare human resources and develop their cadets to adapt to the needs of the world of work based on logistical competence and supply chain management so that graduates Commercial and port shipping management study programs can be directly ready to use / plug and play / link and match with the real world of work.
Service Design Performance Based On Consumer Preferences : Case Study In Nav Karaoke Family Biliton In Surabaya City Enny Istanti; Achmad Daengs GS; Rina Dewi; Diana Zuhro; Sutini Sutini; Moch. Rizaldy Rahmansyah
International Journal of Economics and Management Sciences Vol. 1 No. 3 (2024): August : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v1i3.131

Abstract

In order to have strong competitiveness in an environment that continues to move dynamically, a business entity such as NAV Karaoke needs to think about a superior service package that has high competitiveness and is a favorite service that consumers want. In creating a NAV karaoke service or product package, it is necessary to think about a design that truly reflects the consumer's desires for karaoke entertainment products. Starting from the need to create a karaoke service design sourced from consumers, the researcher intends to empirically study what product or service items are like regarding the quality of service provided by PT. NAV Karaoke Family Biliton Surabaya, from this research it is hoped that it will be possible to find out how the public perceives existing services and how to improve them. Consumer preferences can literally be interpreted as the behavior shown by consumers in searching for, selecting, buying, using, evaluating the quality of business products and services that can satisfy their needs (based on a value system / experience / customer value). Consumer preferences for the attributes of a product are the level of suitability of the attributes of the product or service with consumer needs. The main factor necessary to know and understand value is to be truly aware of the needs of individual consumers and the market segments in which they are concerned. Service design is the value contained in a service and in the form of a service appearance that is distinctive and attractive and differentiates it from competing services, where service design can produce its own allure that attracts consumers' buying interest.
Pentingnya Pemadanan NIK – NPWP Bagi Wajib Pajak Orang Pribadi Serta Tata Cara Validasinya Tjandra Wasesa; Heri Toni Hendro Pranoto; Diana Zuhroh; Sutini Sutini; Wiratna Wiratna
AKUNTANSI 45 Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i2.1813

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Taxes are the highest contributor to state revenue in the State Revenue and Expenditure Budget. This cannot be separated from the role of taxpayers' awareness in fulfilling their tax obligations, including making timely and annual tax payments and reporting. However, in practice, there are still many taxpayers who experience difficulties in carrying out their tax obligations. Taxpayers who find it difficult to report taxes electronically are directed to fill in the Annual Personal Income Tax Return and match the NIK-NPWP. One of the DJP programs for 2023, namely matching NIK and NPWP, is a national policy in the context of integrating population and taxation data. This new breakthrough is expected to make it easier for taxpayers in tax administration by only using NIK as a substitute for NPWP.The government again reminds Taxpayers to match their Population Identification Number (NIK) and Taxpayer Identification Number (NPWP) before 31 December 2023. This is because if the matching has not been carried out and the NIK and/or NPWP data is invalid, then the Taxpayer will not can access the services provided by the Directorate General of Taxes (DJP) on DJP Online.For this reason, taxpayers are expected to be able to immediately match their NIK and NPWP before the deadline for using the 15-digit NPWP ends so that they can continue to use tax services at DJP Online which can help taxpayers fulfill their tax obligations more easily and efficiently.
Efektivitas Penerapan Metode Penyusutan Aset Tetap Pada Usaha Jasa Biro Travel Heri Toni Hendro Pranoto; Tjandra Wasesa; Diana Zuhroh; Sutini Sutini; Wiratna Wiratna
AKUNTANSI 45 Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i2.1876

Abstract

Efforts to apply the fixed asset depreciation method in a company are an important policy, because determining the amount of depreciation expense affects the size of the company's profit and the decisions to be taken in the next operational period.For companies that rely on the use of vehicle fixed assets to generate income, it is more effective to apply the fixed asset depreciation method using the multiple decreasing method, because in the early years of use the assets can be used for more work to obtain income, so that the depreciation of the assets also increases. You will also be charged more in the early years of use.