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ANALISA PERBANDINGAN EFEKTIVITAS SISTEM PENJUALAN SECARA DIGITAL DAN NON DIGITAL PRODUK MIE KERING PT. SURYA PRATISTA HUTAMA Putri Arifin, Rizky Marshanda; Suprihandari, Miya Dewi
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 4 (2024): MAY 2024
Publisher : PUTRA JAWA PUBLISHER

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Abstract

PT Surya Pratista Hutama (SUPRAMA) is one of the major industries producing dry noodles in East Java. To expand and develop its dry noodle products, a well-structured and evenly distributed sales system is crucial for sustained business growth. In this context, both digital and non-digital sales systems have emerged as viable options. Particularly in this digital age, numerous tools and platforms facilitate business development for entrepreneurs. The research methodology employed in this study is qualitative, utilizing an evidence-based literature review approach. Every business requires an efficient and appropriate sales system to support continuous growth. Consequently, companies must adopt both digital and non-digital sales strategies. Digital sales systems, prevalent in today's technological landscape, offer ease and speed in conducting transactions. Findings from this study underscore the significant impact of digital and non-digital sales systems on business development, representing a progressive step towards enhancing business awareness. Expanding distribution networks and intensifying promotional efforts through digital marketing are key strategies highlighted in this research.
ANALISIS PERBANDINGAN TARIF PEMOTONGAN PPH PASAL 21 BERDASARKAN PERATURAN PEMERINTAH NO. 58 TAHUN 2023 DAN TARIF EFEKTIF RATA-RATA TAHUN 2024 (Studi Kasus PT Maheswari Daya Gemilang) Sari, Putri Diana; Suprihandari, Miya Dewi
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 4 (2024): MAY 2024
Publisher : PUTRA JAWA PUBLISHER

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Abstract

The basis for this research is the application of the new regulation on the rate of Income Tax (PPh) 21 through Government Regulation no. 58 of 203 which is the previous regulation, and in 2024 the Indonesian government began implementing a new rule, namely the Average Effective Rate 2024. In this research, a qualitative approach with the type of case study is used. The purpose of this research is to understand the phenomena experienced by the research subject, which is PT Maheswari Daya Gemilang, which is currently facing changes in PPh 21 rates. Not only that, the purpose of this research is to find out the overall how the company manages and implements policy changes in taxation rates. In addition, documentation studies are used to collect data by examining company documents related to the implementation of taxation policies, especially in the application of PPh chapter 21 rates. This research shows that the application of the Average Effective Rate 2024 has a good impact because its application is easier and more efficient because the TER rate system facilitates the calculation of tax calculations to be faster and more accurate.
IMPLEMENTASI STOCK OPNAME DALAM MENINGKATKAN PENGENDALIAN INTERN PADA KOPERASI KARYAWAN (Studi Kasus Koperasi Karyawan PT. Platinum Ceramics Industry Lebaniwaras, Kec. Wringinanom, Kab. Gresik) Ningrum, Muthi Dwika; Suprihandari, Miya Dewi
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 4 (2024): MAY 2024
Publisher : PUTRA JAWA PUBLISHER

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In order to maintain the quality of the cooperative, the warehousing system must also be maintained so that the stored goods are controlled both physically and systemically, so that this makes it easier for employees to run the wheels of work optimally and efficiently. One of the things that can be done to control the stock of goods is stock-opname. This research is motivated because stock-opname activities can maintain the quality of inventory and maximise development activities in employee cooperatives. The purpose of this study was to determine (1) How to implement stock-taking in improving internal control in the PCI Employee Cooperative. (2) How is the implementation of internal control systems and procedures over the inventory of trade goods applied to the PCI Employee Cooperative. This research uses a qualitative approach; information is collected through interviews, observations, and documentation before being subjected to descriptive analysis. Primary and secondary data are used as data sources in this study. The results showed that the PCI Employee Cooperative in conducting stock-opname was able to implement in accordance with the principles of internal control, which included separation of duties, authorisation and documentation, physical and asset control, independent examination, reporting and feedback. PCI Employee Cooperative also shows that it has implemented adequate internal control systems and procedures over trade goods inventory, seen from several aspects such as a conducive control environment, appropriate risk assessment, effective control activities, periodic stock-taking, detailed and accurate recording systems, and clear receiving, storing and issuing procedures.
ANALISIS MANAJEMEN PAJAK PADA PERUSAHAAN ADIPRIMA SURAPRINTA : STUDI KASUS PADA INDUSTRI PERCETAKAN Winata, Sukma Ali; Suprihandari, Miya Dewi
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 5 (2024): JULY 2024
Publisher : PUTRA JAWA PUBLISHER

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This study aims to analyze the implementation of tax management at PT Adiprima Suraprinta, one of the leading printing companies in Indonesia. Tax management is an important element in corporate financial management, especially in the printing industry which has capital-intensive characteristics and faces fierce competition. The research method used is a case study with a qualitative approach. Data were collected through in-depth interviews with the management of PT Adiprima Suraprinta, document review, and field observations. Data analysis was carried out descriptively to identify the tax management strategies applied, the factors that influence them, and their impact on the company's financial performance. The results showed that PT Adiprima Suraprinta implemented several tax management strategies, such as utilizing tax incentives, managing fixed assets, and optimizing tax planning. Factors that influence the implementation of tax management in this company include capital structure, industry characteristics, and government tax policy. The implementation of effective tax management is proven to increase the efficiency of the tax burden and have a positive impact on company profitability. The findings of this study can provide valuable insights for other companies in the printing industry in strategically managing tax management to improve competitiveness and financial performance.
THE TASTY OF BRAND PRODUCTS FOR MICRO, SMALL AND MEDIUM ENTERPRISES “BRANCH PURNAMA” Emmywati, Emmywati; Masyhuri, Mohammad Ali; Setyawan, Mochamad Ardi; Suprihandari, Miya Dewi
International Research of Multidisciplinary Analysis Vol. 1 No. 8 (2023): International Research of Multidisciplinary Analysis
Publisher : Nindikayla Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57254/irma.v1i8.50

Abstract

The word “Branch Purnama” is a word that is often read, heard and is a favorite of consumers and lovers of local roadside food in Indonesia, especially in East Java. The word has automatically become a "stamp" to convince new consumers and loyal consumers that they have culinary products and tastes that are the same and "in line" with many other micro, small and medium enterprises everywhere. Although in reality, the facts are not as expected, that is, all of their culinary products refer to a slightly different center, will not the same, for those who know (Aaker, D.A., 2004). However, all of this has aroused the curiosity of many people outside their scope, especially consumers, how come hundreds of micro, small and medium enterprises have made or pinned the same name on the front banner of their culinary establishment, namely the Purnama Branch. What is even more interesting is that these micro, small and medium enterprises mix and set the seasoning for their respective products, not based on ready-to-eat product shipments from the central "Purnama Branch" which most likely does not recognize the "branches" that have existed so far in Indonesia. many places in East Java, especially in Surabaya and its surroundings
BRAND AND HERITAGE AKNOWLEDGEMENT Lazuardi, Sofyan; Wibowo, Bambang Sri; Setyawan, Mochamad Ardi; Suprihandari, Miya Dewi
International Research of Multidisciplinary Analysis Vol. 1 No. 8 (2023): International Research of Multidisciplinary Analysis
Publisher : Nindikayla Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57254/irma.v1i8.51

Abstract

Kalimantan heritage is one of the many cultural assets owned by the Indonesian nation from hundreds of other cultures. One culture that is highly admired is the typical Kalimantan batik which is liked not only by native people of Kalimantan. However, it seems that these batik motifs have not been attached to the brands of each entrepreneur who produces them, the brands are only pinned by boutiques or small business entities that market them (Kapferer, J.-N., 2004). This needs to get support in the ease of processing and obtaining it for batik cloth production actors from the authorized agency. All of this needs to be done so that the works of local sons and daughters are protected from irresponsible parties. The wealth of Kalimantan batik motifs in general comes from the original motifs of the rich indigenous culture of Kalimantan. Based on several facts, it can be concluded that almost all original batik makers do not have personal brands for the batik works they have made and marketed. For this reason, it is necessary to provide an understanding of the importance of brands on patents for the creative ideas of batik motifs that they make by people who are experts in their fields (Keller, K.L. and Lehmann, DR, 2006).
INFORMATION AND TECHNOLOGY FOR ADVANCED SOCIETY Wibowo, Bambang Sri; Abdillah, Hasan; Lazuardi, Sofyan; Suprihandari, Miya Dewi
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 3 No. 1 (2023): NOVEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v3i1.812

Abstract

Human resource management in community organizations and government entities in rural areas holds significant complexity and importance. Rural regions often serve as crucial supporting environments for surrounding urban centers, making effective human resource management pivotal for organizational success. This research aims to enhance Human Resource Management in Rural Areas Through Information Technology as an effort towards advanced societal development. By analyzing literature reviews, case studies, and real-world implementation examples, this study seeks to uncover how information technology can enhance recruitment, training, performance evaluation, and employee engagement in rural settings. The research highlights how technology can serve as a tool to improve operational efficiency, informed decision-making, and effective communication within rural community organizations and government entities. Thus, this study provides insights into how information technology can play a central role in supporting sustainable development and added value growth within rural communities. With a focus on successful technology implementation, this research can serve as a guide for rural community organizations and government entities to optimize their human resource potential. By combining technology with the unique needs of rural areas, this research can also inspire efforts towards broader sustainable development within advanced rural communities.
WHEN SELF BELONGING AND ORGANIZATION CULTURE COLLIDE Masyhuri, Mohammad Ali; Emmywati; Purnomo, Teguh; Suprihandari, Miya Dewi
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 3 No. 1 (2023): NOVEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v3i1.813

Abstract

Organizations and institutions serve as dynamic hubs where diverse backgrounds and perspectives converge. While individuals often establish deep connections, considering these places a second home. This study explores how personal diversity, technology, and organizational culture intersect in organizations, aiming to understand their impact on self-belonging and the overall culture. Through literature review and case analysis, we scrutinize the intricate relationships between personal diversity, technology, and culture. Effective management can alleviate challenges stemming from these dynamics, enhancing human resource conditions. Successful strategies embracing diversity and technology can positively influence these conditions. Although technology accelerates institutional development, cultural change is gradual. Effective management is crucial in bridging gaps between personal diversity, technology, and cultural continuity. Improved conditions foster self-belonging, enriching organizational culture. This research underscores the role of strategic management in harmonizing personal identities with organizational values, ultimately fostering an adaptive institutional culture.
FINANCIAL LITERACY AND CULINARY SMEs Suprihandari, Miya Dewi; Kamudu, Fitria; Haider, Ajlal
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 3 (2024): May 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i3.625

Abstract

Traditional food plays a significant role in the lives of people all over the world, including Indonesia. The combination of society and culinary creates a unique bond that is always fascinating to explore. Many individuals who run traditional food businesses have achieved unimaginable success, such as owning houses and vehicles. When we observe the process of these simple culinary businesses, it becomes clear that they alone cannot fulfill all of their daily needs. In this article, we will qualitatively describe the importance of accounting for the behavior of traditional Indonesian food from ancient times to the present. By examining the existing evidence, it is evident that these simple culinary businesses have thrived in the community for many decades. Accounting for the behavior of traditional Indonesian food businesses is essential for understanding their impact on the local economy and society. By studying their practices and strategies, we can gain insights into how these businesses have managed to thrive and adapt to changing market conditions.
Analisis Kinerja Berbasis Akuntansi Keberlanjutan (SUSTAINABLE ACCOUNTING) Pada Usaha Budidaya Ikan Lele DI FARM FISH BOSTER CENTRE KABUPATEN SIDOARJO Ma'ruf, Muhammad; Raharjo, Kusuma Adi; Suprihandari, Miya Dewi; Wahyuni, Sri
Jurnal Ekonomi Manajemen Akuntansi Bisnis dan Teknologi Informatika Vol. 1 No. 3 (2024): November 2024
Publisher : PT. Putra Jawa Mulya

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Abstract

Perkembangan usaha budidaya ikan lele pada Jawa Timur khususnya di Kabupaten Sidoarjo. Telah menunjukkan perkembangan yang signifikan sebagai salah satu sektor penting perekonomian agribisnis perikanan. pertumbuhan ekonomi yang pesat seringkali menimbulkan dampak lingkungan yang tidak diinginkan. Oleh karena itu, perlu mengatasi dampak-dampak tersebut dengan menerapkan konsep akuntansi keberlanjutan (sustainable accounting) yang tidak hanya mementingkan pelaporan financial tetapi juga berkaitan pada sosial dan lingkungan juga. Tujuan dari penelitian ini adalah untuk mengkaji dan menganalisis kinerja berbasis akuntansi keberlanjutan (sustainable accounting) pada usaha budidaya ikan lele di Farm Fish Boster Centre Kabupaten Sidoarjo. Metode penelitian ini menggunakan metode penelitian pendekatan Kualitatif dengan studi kasus. Sedangkan data yang dikumpulkan adalah data primer dan data sekunder. Sedangkan, penelitian ini menganalisis hasil wawancara dan hasil Observasi serta dokumentasi. Hasil Penelitian menunjukan bahwa Farm Fish Boster Centre telah menerapkan beberapa prinsip akuntansi keberlanjutan. Dalam segi keuangan Analisis pendapatan dan profitabilitas usaha menunjukkan memiliki kinerja ekonomi yang stabil. Sosial memberikan dampak positif pada komunitas lokal dengan menyediakan lapangan pekerjaan masyarakat sekitar. Lingkungan ada upaya nyata untuk mengurangi dampak lingkungan melalui pengelolaan limbah budidaya ikan lele.