Article Per Year (5 Year)
p-Index From 2020 - 2025
5.442
P-Index
This Author published in this journals
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
Unknown Affiliation
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

Published : 46 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 46 Documents
Search

 1   2   3   4   5 
Penerapan Sistem Informasi Akuntansi Penjualan Pada PT”X” Di Surabaya Nadia Natalia Syahfitri; 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.v2i2.1590

Abstract

This research was conducted at PT”X” in Surabaya. The purpose of this study was to determine the sales accounting information system that has been running at PT”X” in Surabaya. PT”X” uses the cash of sales menthod. This research is a research using qualitative methods, using data sources, namely observation, interviews, documentation conducted at PT”X” in Surabaya. The method used is the descriptive method which is an analysis using data obtained by the author from several document related to the company. The results of this study indicate that PT”X” implements sales payments in cash with the method of paying before the goods are received and the methode of paying when the goods are received. The sales accounting information system at PT”X” in Surabaya still has a dual function between the sales function and the cash receipts function which is still carried out by the sales administration staff.
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.
Dampak Pendapatan Asli Daerah dan Pendapatan Transfer dari Pemerintah Pusat terhadap Peningkatan Belanja Daerah di Provinsi Kalimantan Timur Tahun 2018-2022 Tarisa Dana Shobiha; Diana Zuhroh; Tjandra Wasesa; Sutini Sutini; Wiratna Wiratna
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 1 (2025): April-September: JUMMA'45: 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.v4i1.4973

Abstract

This study aims to analyze the effect of Regional Original Revenue (PAD) and Transfer Revenue from the Central Government on the increase in Regional Expenditure (Belanja Daerah) in East Kalimantan Province during the 2018–2022 period. The research utilizes a quantitative method with multiple linear regression analysis, employing secondary data sourced from regional budget implementation reports (APBD). The results indicate that PAD has a positive and significant effect on Regional Expenditure, meaning that an increase in the region’s own revenue contributes to higher spending capacity. Additionally, Transfer Revenue from the Central Government also demonstrates a positive and significant effect on Regional Expenditure. Both variables play an essential role in regional financial growth and public service provision. These findings suggest that optimizing PAD is crucial for improving fiscal independence and reducing dependency on central government transfers. Efficient management of Transfer Revenue is equally vital to ensure the sustainability of regional financial resources. This study offers valuable insights for local governments in East Kalimantan, particularly in their efforts to improve budget allocations, enhance fiscal autonomy, and foster sustainable economic growth. Furthermore, the study serves as a useful reference for developing sound regional financial policies to support the long-term development of East Kalimantan
THE CONSEQUENCES OF TAX COLLECTION ON THE DISCUSSION OF TAX ARRARDS AND INCREASED TAXPAYER COMPLIANCE (Case Study at the Surabaya Gubeng Primary Tax Service Office) Achmad Daengs GS; Enny Istanti; Diana Zuhro; Bramastyo Kusumonegoro; Ruchan Sanusi; Sutini Sutini
International Journal of Economics and Management Research Vol. 1 No. 1 (2022): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v1i1.35

Abstract

This study aims to determine the effect of the tax collection and disbursement of arrears of tax on the increase in taxpayer compliance Tax Office Primary Sawahan Surabaya. Model analysis of the data used in this study is to examine the descriptive statistical analysis and provides an overview of how the influence of a letter of reprimand and a letter forced to liquefaction tax arrears and an increase taxpayer compliance in 2010-2012 at the Tax Office Primary Sawahan Surabaya. Based on the results of data analysis using SPSS 16 shows the partial results of hypothesis testing (t-test) or simultaneously (F - test) to prove that the tax collection with a letter of reprimand and a letter has forced, a significant effect on the disbursement of tax arrears with the coefficient of determination shows 46.6%.
THE EFFECT OF RETURN ON EQUITY ON COMPANY VALUE WITH THE INDEPENDENT BOARD OF COMMISSIONERS AND THE AUDIT COMMITTEE AS MODERATING VARIABLES Achmad Daengs GS; Enny Istanti; Diana Zuhro; Retno Susanti; Sutini Sutini; Ruchan Sanusi; Syafi'i Syafi'i; Sutopo Sutopo; Ali Muhdor; Bramastyo Kusumonegoro
International Journal of Economics and Management Research Vol. 1 No. 2 (2022): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v1i2.36

Abstract

The purpose of this study was to analyze financial performance as measured by Return on Equity (ROE) on firm value as measured by Tobin's Q as well as to analyze the Corporate Governance mechanism as a moderating variable. The aim of this research is to find empirical proof about (a) the influence of financial performance to firm value, (b) the influence of independent commissioners as moderating variable in the relationships between financial performance and firm value, (c) the influence of audit committee as moderating variable in relationships between financial performance and firm value. The sample of this research is mining firms which are listed on the Indonesia Stock Exchange (IDX) over 2008-2011. The research sample are 10 firms with 39 observations. To analyzed the data using software SPSS ver. 16.0.
COMPARISONAL ANALYSIS OF BANKING FINANCIAL PERFORMANCE BEFORE AND AFTER ADOPTING IFRS Achmad Daengs GS; Enny Istanti; Diana Zuhro; Retno Susanti; Ruhan Sanusi; Sutini Sutini; Bramastyo Kusumonegor
International Journal of Economics and Management Research Vol. 1 No. 3 (2022): December: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v1i3.37

Abstract

This research aims to analyze the comparison of financial performance of banks before and after the adoption of International Financial Reporting Standards (IFRS) in Indonesia. The type of data used is secondary data taken from the balance sheets of banks listed on the Indonesia Stock Exchange (IDX) for the period 2010-2013. The variables used are financial ratios with Capital Adequacy Ratio (CAR), Return on Assets (ROA), Return on Equity (ROE), Loan to Deposit Ratio (LDR) and Non Performing Loan (NPL) indicators. This study uses quantitative methods, data were analyzed with a paired t-test. The results show that the implementation of IFRS has no impact on the financial performance of banks, because in principle the implementation of IFRS is not directly aimed at improving performance.  
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