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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 Alkhidmah: Jurnal Pengabdian dan Kemitraan Masyarakat Jurnal Pengabdian Masyarakat Prosiding Seminar Nasional Unimus International Journal of Economics, Commerce, and Management International Journal of Economics and Management Sciences 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 Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Nursing Public Health Social Sciences Transportation Other

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Strategi Dan Policy Manajemen Untuk Menerjemahkan Aktivitas Pengadaan Material Dan Forecasting Material : Laporan Kegiatan Kuliah Kerja Lapangan Zainul Arifudin; Achmad Daengs GS; Rina Dewi; Diana Zuhro; Sutini Sutini
Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2024): April : Jurnal Pengabdian Masyarakat
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/abdimas45.v3i1.2351

Abstract

This section presents order growth projections based on professional analyst consensus estimates to help analyze procurement orders in the inventory control section. Inventory control in a company is closely related to the activity of collecting data about activities and transactions in and out of a company's goods. The basic concept of inventory is that every company, whether it is a trading company or factory company or service company, always holds inventory. Without inventory, entrepreneurs will be faced with the risk that their company at some point will not be able to fulfill the desires of customers who need or request goods/services. Inventory is held if the expected profit from the inventory should be greater than the costs it incurs. By designing a better system, it is hoped that it can help and facilitate the ongoing system process, making it easier to process data, including processing, compiling, storing and manipulating data, which ultimately produces accurate data that can be used for company needs. For this reason, an information system is needed to overcome this problem, a dual information system that can inform existing data correctly and accurately.
Manajemen Pemasaran Outlet Cuci Sepatu Ngumbah Shoes : Laporan Kegiatan Kuliah Kerja Lapangan Moch. Falcha Omar Ali; Harsono Teguh; Rina Dewi; Diana Zuhro; Sutini Sutini
Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2024): April : Jurnal Pengabdian Masyarakat
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/abdimas45.v3i1.2365

Abstract

Entrepreneurship is a creative business that is formed based on innovation to create something new, has added value, provides benefits, creates jobs and the results are useful for other people. Entrepreneurship is always confused with Medium Enterprises, although this is not always the case, because not always the business owned by an entrepreneur is classified as a Micro, Small and Medium Enterprise (MSME). Micro, Small and Medium Enterprises (MSMEs) can be interpreted in various ways by various sources. The basis for formulating the meaning of MSMEs can be based on the amount of business results/income, the amount of capital, the number of workers and the form of business. Micro, Small and Medium Enterprises (MSMEs) apparently have an important role in making a positive contribution to overcoming economic, social problems, in the form of high levels of poverty, large numbers of unemployed people, especially among people with low education, inequality in income distribution, uneven development processes between urban and rural areas and the problem of urbanization with all its negative impacts.
Penyusunan Anggaran Komprehensif Sebagai Alat Perencanaan Dan Pengendalian Laba Pada PT. X Di Sidoarjo Putri Septiowati Rahayu; Diana Zuhroh; Tjandra Wasesa; Wiratna Wiratna; Sutini Sutini; Heri Toni Hendro P
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 2 (2023): 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.v2i2.1530

Abstract

This research was conducted at PT. X in Sidoarjo is a company engaged in the snack food industry. The purpose of conducting this research is to find out and analyze the preparation of the sales budget as a means of planning and controlling profits.The data used will be analyzed using qualitative methods, namely this research begins with data collection, observation and analysis of documents related to the object of research and ends with drawing conclusions. The data collection technique used is by interviewing and observing the company's activities.Based on the research conducted at the company, a problem was found, namely that it could be seen that the control carried out by PT. X related to the operational activity of selling snacks is not optimal, this is because the company does not yet have work standards or work targets which are manifested in the form of plans to prepare a sales budget and costs related to operational sales of the company's products.
Evaluasi Sistem Informasi Akuntansi Penjualan Terhadap Pengendalian Penerimaan Kas Pada PT. IMS Di Surabaya Diana Citra Wati; Heri Toni Hendro P; Diana Zuhroh; Wiratna Wiratna; Tjandra Wasesa; Sutini Sutini
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 2 (2023): 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.v2i2.1532

Abstract

This research was conducted at PT. IMS is a moving company Distributor of traditional herbal medicine. The purpose of conducting research This is to analyze the sales accounting information system against. Cash receipts to reduce errors that occur. The data used will be analyzed by qualitative methods, namely analysis Descriptive which uses a description to support the analysis with ffocuses on the problems that occur in detail and only using descriptive explanations in the form of sentences. Data collection technique. The method used is by way of interviews with the head of division and oobserving company activities based on research conducted at the company. The discovery of several problems, namely credit sales systems and procedures as well the recording of accounts receivable is not systematic. So there is some confusion between receivables that have been paid and those that have not been paid. System maintenance expected to expedite the company’s operational activities and minimize mistakes that can harm the company.
Raw Material Inventory Planning And Control To Achieve Inventory Cost Efficiency Case Study At PT. "X" In Surabaya Lailatul Chamdiyah; Diana Zuhroh; Tjandra Wases; Sutini Sutini; Heri Toni Hendro P
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 2 (2023): 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.v2i2.1544

Abstract

Raw materials are something that is very important for companies, especially for the production process. Overstock results in high costs of purchasing, storing and maintaining in warehouses. Meanwhile, outstock results in the cessation of the production process which causes large losses to the company because it cannot order sales. Therefore, to maintain the smooth production process, a planning and control of raw materials is needed, namely by using the EOQ (Economic Order Quantity) method as a means to solve raw material problems that are fulfilled. Case study at PT. “X” indicates that the company experienced overstock of Curcuma Rhizoma raw materials which resulted in high inventory costs for Curcuma Rhizoma amounting to IDR 7,742,469 and for Mellaleuca Fructus IDR 12,116,880. From the discussion it can be concluded that inventory management with the EOQ method. and raw material inventory control becomes more efficient so that the company can provide adequate raw materials to smooth the production process. This study shows that there is a significant difference if the company applies the EOQ method, in which the company can save costs of Rp.
Penetapan Harga Jual Barang Dagang Pada PT. X Di Surabaya Vivi Puspita Anggraeni; Wiratna Wiratna; Achmad Daengs GS; Diana Zuhroh; Sutini Sutini; Tjandra Wasesa; Heri Toni Hendro P
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 2 (2023): 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.v2i2.1550

Abstract

This study aims to determine the determination of the selling price of trade goods at PT. X and the right selling price of merchandise at PT. X. The research method used is descriptive qualitative. The types of data used in this study are qualitative and quantitative data collected by field survey techniques, literature studies, observations, documentation, and interviews. The subject of this study was PT. X, with the object under study is the determination of the selling price of trade goods at PT. X. Researchers used income statements, as well as inventory helper books from 2019 to 2021. The results of research at PT. X regarding the determination of the selling price of merchandise is still not right than what should be set by the company according to information from the company and the selling price is set with a large percentage only part of the profit expected by the company alone without calculating the operational costs that have been incurred by the company in a certain period of time for the merchandise. After the selling price is recalculated as a percentage according to information from the company, it is still unable to cover the company's operating costs which within 3 years continue to increase and are still with an operating loss position. Then the selling price is calculated and redetermined based on the new markup percentage by calculating the operating costs incurred and the amount of profit expected by the company in 3 merchandise inventories in 2019-2021, obtained net profit in 2019 of IDR 23,088,849, in 2020 of IDR 51,481,314, and in 2021 of IDR 49,104,928. Determining the right selling price in the company is expected to provide the maximum possible profit for the company and achieve company goals.
Penerapan Metode Penilaian Persediaan Barang Dagang Pada PT. Chemical Di Surabaya Islami Islami; Sutini Sutini; Diana Zuhroh; Wiratna Wiratna; Tjandra Wasesa; Heri Toni Hendro P
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 2 (2023): 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.v2i2.1551

Abstract

This study aims to determine the application of the method of valuation of merchandise inventory at PT. Chemical that conform to generally accepted standards. The research method used in this study is descriptive qualitative. The types of data used in this study are quantitative data and qualitative data with collection techniques in the form of initial preliminary surveys, literature studies, observations, documentation, and interviews. The subject of this study was PT. Chemical, with the object under study is a method of valuing merchandise inventory at PT. Chemical. Researchers used inventory auxiliary book data for one of the trade goods from 2019 to 2021. The results showed that PT. Chemical does not apply the method of valuation of merchandise inventory, so the company cannot know the final value of merchandise inventory, gross profit, and cost of goods sold (COGS) of the company's merchandise. The inventory valuation method applied should be in accordance with the actual condition of the inventory of these trade goods in the company, considering that the goods sold are food chemicals with an expiration period of 2 to 3 years. PT. Chemical is advised to use the FIFO assessment method, because with this method in 2019-2021 the highest gross profit of other assessment methods was obtained, namely in 2019 of IDR 12,449,091, in 2020 of IDR 40,765,000, and in 2021 of IDR 19,880,000. The final inventory value with the FIFO assessment method also obtained the highest value, namely in 2019 of IDR 88,800,000, in 2020 of IDR 51,300,000, and in 2021 of IDR 23,730,000. The lowest value of goods sold was IDR 86,990,909 in 2019, IDR 329,240,000 in 2020, and IDR 228,090,000 in 2021.
Analisa Selisih Varians Dalam Upaya Pengendalian Biaya Produksi Sedotan Steril Pada PT. ABC Di Mojokerto Sujarwanti Sujarwanti; Sutini Sutini; Wiratna Wiratna; Diana Zuhroh; Heri Toni
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 2 (2023): 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.v2i2.1555

Abstract

PT. ABC is a company engaged in the processing of plastic pellets and various kinds of straws using machine tools to carry out their production. The purpose of this research is to find out how the production cost budget is prepared by PT. ABC and whether it is correct, and also to find out how to control production costs that occur at PT. ABC and is it efficient. This research is a qualitative research. The research data comes from the financial reports of PT. ABC in 2022, namely in the form of a budget and realization of production costs. The research sources used were interviews and literature studies. Based on the results of the analysis, the procedure for preparing the production cost budget at PT. ABC is not yet fully accurate when compared to existing theoretical studies, because there is a difference that results in inaccuracies in the production cost budgeting procedure. To find out how to control the production costs of PT. ABC and whether it is efficient is to analyze the difference in production costs by comparing the budgeted costs with actual costs. If there is a difference, whether profitable or unprofitable but still below the tolerance limit of 5%, it is said to be efficient. Then to find the cause of the discrepancy, an analysis of the difference in the cost of raw materials and direct labor is used which consists of the difference in price/tariff and the difference in quantity/efficiency. Whereas for the analysis of factory overhead costs using the four differences method consisting of budget differences, capacity differences, fixed efficiency differences, and variable efficiency differences. Based on the results of the difference analysis, it is known that between the budget and realisation, there is a profitable difference of Rp. 97,404,768.14 or 11.25% so that overall it can be said that the budget for production costs of PT. ABC is efficient or under control.
Penerapan Perhitungan Harga Pokok Produksi Pada CV Aulia Di Surabaya Fitri Aulia; Sutini Sutini; Wiratna Wiratna; Diana Zuhroh; Heri Toni
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 2 (2023): 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.v2i2.1565

Abstract

CV. Aulia is a company engaged in the wood flooring processing industry and selling wood floors. The purpose of this study was to find out whether there is a difference between the calculation of the cost of production that has been done by the company and the calculation of the cost of production based on theory or what should be by using the Full Costing Method. This type of research is qualitative research. The research data was obtained by conducting observations, interviews, and literature studies. The results of the research show that there are differences in the difference between the calculation of the cost of production according to the company and the calculation of the cost of production based on theory or what it should be. The calculation of the cost of production used by the company so far is still very simple, namely by calculating the cost of raw materials, direct labor costs and factory overhead costs which only include indirect labor costs. The calculation of the cost of production is based on theory or should have a higher nominal value compared to the calculation of the company's cost of goods according to the company. This is because all factory overhead costs such as auxiliary costs, fuel costs, electricity costs and electricity depreciation costs are included in the calculation of the cost of production.
Analisis Sistem Informasi Akuntansi Penjualan Kredit Pada PT. SMS Surabaya Riska Amelia; Diana Zuhroh; Wiratna Wiratna; Heri Toni Hendro; Tjandra Wasesa; Sutini Sutini
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 2 (2023): 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.v2i2.1585

Abstract

This line research aims to find out the lcredit sales laccounting information lsystems at LPT. lMS lSurabaya and ln ln to lnd out lhow lshould l lpt lpt lpt lpt lpt lpt lpt. lSurabaya SMS. The research method used is qualitative-descriptive, which is in nature to describe, describe, compare, some data and conditions as well as explain a situation in such a way that a conclusion can be drawn. The types of data used are qualitative data and quantitative data, with data sources namely primary data and secondary data which are collected using interview, observation, and documentation techniques. The results showed that the credit sales system at PT SMS did not function properly where the marketing department carried out credit sales transactions without a supervisor's account and direct billing to customers. Therefore, the application of a credit sales system according to theory is very necessary because there are 6 different functions in the credit sales system where each function is a controller or internal control.
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 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 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 Siti Rokayah Slamet Riyadi 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