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All Journal Jurnal Riset Akuntansi Aksioma Journal of Economy, Accounting and Management Science (JEAMS) Gudang Jurnal Multidisiplin Ilmu
Buyung Cahya Perdana
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Analisis Perancangan Sistem Informasi Akuntansi Terhadap Pembuatan Pembukuan Akuntansi Berbasis Microsoft Excel Pada CV. Surya Anugerah Investindo Yanna Eka Pratiwi; Buyung Cahya Perdana
Jurnal Riset Akuntansi Vol 19 No 2 (2020): Jurnal Riset Akuntansi Aksioma, Desember 2020
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v19i2.105

Abstract

Seeing the importance of accounting information systems today for organizational progress in helping the implementation of accounting bookkeeping, so it requires a fast and accurate recording process. CV. Surya Anugerah Investindo is a developing company in the field of cobroke property, there is still no accounting information system so that making accounting books is still manual. The weaknesses are that the management or the data process is slow, requires a lot of effort or stages, the information generated has a high enough potential for error. The purpose of this study is to try to design and implement an accounting information system based on Microsoft Excel to produce accounting bookkeepers as needed. Data obtained directly from the company through interviews and documentation. Based on the data obtained, states that the accounting information system CV. Surya Anugerah Investindo has not implemented a computer-based accounting information system. From these weaknesses, researchers provide suggestions for the design of accounting books using a Microsoft Excel-based accounting information system
Effect Analysis of The Services Quality, Prices And Satisfaction On Loyalty of Rsmm Eye Hospital Surabaya Yanus Sumitro; Buyung Cahya Perdana; Bachtiar J. Helmy
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 1 No. 1 (2019): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (994.781 KB)

Abstract

The research was conducted at the Surabaya Public Hospital RSMM. Study sample was 100 hospitalized patients. The results are: (1) no significant effect between service quality and satisfaction, (2) Rates of satisfaction is significantly affected, (3) quality of service is significantly affected loyalty (4) there was no significant effect between price and loyalty, (5) satisfaction is influenced significant loyalty. Based on our research, this suggests that patients should be more careful to avoid disappointment hospitalization. To the management should have a positive communication with patients when declining consumer confidence. And further research should be done continuously with similar time intervals to determine whether or not there is an increase in satisfaction, as a result of the increased performance of the services performed and prices that affect customer loyalty.
Analysis of Accounting Information System Design of Accounting Bookings Based On Microsoft Excel In Cv. Surya Anugerah Investindo Yanna Eka Pratiwi; Buyung Cahya Perdana
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 2 No. 1 (2020): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (624.669 KB)

Abstract

Seeing the importance of accounting information systems today for organizational progress in helping the implementation of accounting bookkeeping, so it requires a fast and accurate recording process. CV. Surya Anugerah Investindo is a developing company in the field of cobroke property, there is still no accounting information system so that making accounting books is still manual. The weaknesses are that the management or the data process is slow, requires a lot of effort or stages, the information generated has a high enough potential for error. The purpose of this study is to try to design and implement an accounting information system based on Microsoft Excel to produce accounting bookkeepers as needed. Data obtained directly from the company through interviews and documentation. Based on the data obtained, states that the accounting information system CV. Surya Anugerah Investindo has not implemented a computer-based accounting information system. From these weaknesses, researchers provide suggestions for the design of accounting books using a Microsoft Excel- based accounting information system.
Women's Empowerment Through PKK Dawis 2 Group RT 37 RW 009 Surodinawan Village, Prajurit Kulon District, Mojokerto City in Orderly Administration and Financial Bookkeeping Eny Nuraeni; Sugeng Eko Yuli Waluyo; Buyung Cahya Perdana; Dwi Sembe Sigita
Gudang Jurnal Multidisiplin Ilmu Vol. 3 No. 11 (2025): GJMI - NOVEMBER
Publisher : PT. Gudang Pustaka Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/gjmi.v3i11.1888

Abstract

Women's empowerment at the grassroots level is often constrained by weak administrative practices and the absence of transparent financial management systems. This research aims to analyze how orderly administration and financial bookkeeping can strengthen women’s empowerment within the PKK Dawis 2 group in Surodinawan Village, Mojokerto City. Using a descriptive qualitative method with a case study approach, data were obtained through interviews, observations, and document analysis. The implementation of structured administrative procedures, including agenda preparation, attendance recording, and systematic documentation, resulted in increased participation, clearer decision-making processes, and stronger organizational coordination. Likewise, the adoption of basic financial bookkeeping enabled members to record income and expenditures accurately, prepare monthly financial reports, and improve accountability in managing community funds. The findings show that training and guided practice helped members build confidence, develop financial literacy, and contribute more actively to organizational activities. Overall, the study concludes that strengthening administrative discipline and transparent bookkeeping significantly enhances women’s agency and organizational resilience, offering a practical model for similar community groups.
Socialization and Training on Income Tax Article 21 Based on the Average Effective Rate (TER) for MSMEs in Watesprojo Village Dwi Dewianawati; Erry Setiawan; Dian Indrianto; Buyung Cahya Perdana; Harjo Lukito; Ratna Agustina
Gudang Jurnal Multidisiplin Ilmu Vol. 3 No. 12 (2025): GJMI - Desember
Publisher : PT. Gudang Pustaka Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/gjmi.v3i12.1946

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy; however, tax compliance, particularly related to Income Tax Article 21, remains relatively low. The main challenges faced by MSME actors include limited tax literacy, complexity in tax calculations, and insufficient understanding of recent regulatory changes. To address these issues, the government introduced the Average Effective Rate (TER) scheme as an administrative simplification for calculating Income Tax Article 21. Nevertheless, the implementation of this scheme has not been fully understood by MSMEs at the village level. This study aims to conduct socialization and training on Income Tax Article 21 based on the TER scheme for MSMEs in Watesprojo Village and to evaluate its effectiveness in improving tax understanding and technical capability. The research method involved initial observation, regulatory socialization, practical tax calculation training, and participant evaluation. The results indicate a noticeable improvement in MSME actors’ understanding of the legal basis of Income Tax Article 21, the changes in the calculation scheme, and the practical application of the TER mechanism without disrupting business activities. Overall, the socialization and training activities proved effective in enhancing tax literacy and supporting sustainable tax compliance among MSMEs.
Co-Authors Bachtiar J. Helmy Dewianawati, Dwi Dian Indrianto Dwi Sembe Sigita Eny Nuraeni Erry Setiawan Harjo Lukito Ratna Agustina Yanna Eka Pratiwi Yanna Eka Pratiwi Yanus Sumitro