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All Journal Akuntansi'45 EKONOMIKA45 Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Jurnal Al-Hakim : Jurnal Ilmiah Mahasiswa Studi Syariah, Hukum dan Filantropi Jurnal Mahasiswa Manajemen dan Akuntansi Journal of Management and Creative Business
Diana Zuhroh
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Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Nursing Physics Public Health Social Sciences

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Pemenuhan Hak Anak Pasca Perceraian dalam Perspektif Undang-Undang Nomor 35 Tahun 2014 Tentang Perlindungan Anak dan Kompilasi Hukum Islam Muhammad Luqman Asshidiq; Diana Zuhroh
Jurnal Al-Hakim: Jurnal Ilmiah Mahasiswa, Studi Syariah, Hukum dan Filantropi Vol. 4, No. 2 November 2022
Publisher : Fakultas Syariah, Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jurnalalhakim.v4i2.5866

Abstract

This study is about the fulfillment of children's rights after divorce in the perspective of Law Number 35 of 2014 concerning Child Protection and the Compilation of Islamic Law. This research is motivated by problems in the family, where after the occurrence of a divorce, due to several factors the parents do not give the right to a living, maintenance and education to children as they should and prefer to be entrusted to their grandmothers or grandfathers. The data sources used in this study came from four families with the first criterion, their parents were divorced. Secondly, the child was abandoned when theywere toddlers and entrusted to their grandmother or grandfather. The results of the study indicate that in Dukuh Gandurejo, Gemolong Village, Gemolong District, Sragen Regency, parents are still obliged to fulfill children's rights including custody rights (hadanah), maintenance rights, and education even though the parents are divorced. This has been regulated in positive laws such as Law Number 35 of 2014 concerning Child Protection and the Compilation of Islamic Law as well as in the regulation explaining in detail the sanctions for parents if they do not give rights in the form of maintenance to children.
Implementasi Enterprise Resource Planning Berbasis SAP dalam Meningkatkan Kualitas Sistem Informasi Akuntansi Pada PT. BS Surabaya Maria Christina Rahayu; 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.v3i2.2941

Abstract

Enterprise Resource Planning (ERP) System - SAP is called "Industry Solu-tion" as a technological change that exists by changing the accounting in-formation system (AIS) process for company activities in running a busi-ness. In fact, the accounting and finance department has not adopted an SAP-based ERP system, while other departments in the company have im-plemented an SAP-based ERP system. This study aims to analyze the impact of SAP-based ERP implementation on efficiency, accuracy and data inte-gration in accounting information systems, by exploring differences be-tween departments that use and do not use the system. This type of research uses Descriptive qualitative methods by selecting PT BS Surabaya as a sample and source of informants from the Accounting and finance depart-ments who are considered to have knowledge and information about the problem under study, namely the implementation of SAP-based Enterprise Resource Planning (ERP) as an effort to improve the quality of accounting information systems at PT BS. Data collected using instruments in the form of observation and documentation, as well as in-depth interviews with in-formants. The data was analyzed qualitatively. The results showed that the implementation of SAP-based ERP significantly improved efficiency and accuracy in the departments that adopted it. And can make efficiency in the need for less labor compared to using manual methods.
Penerapan Metode Time-Driven Activity-Based Costing untuk Menetapkan Harga Pokok Penjualan Full Container Load pada PT. Sinar Garuda Pasifik di Surabaya Dewi Kumala Sari; Tjandra Wasesa; Heri Toni Hendro P; Wiratna Wiratna; Diana Zuhroh
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.v3i2.2944

Abstract

This study applies the Time-Driven Activity-Based Costing method to determine the cost of goods sold for Full Container Load shipping services at a freight forwarder company in Surabaya and examines its impact on the current determination of the cost of goods sold. Some previous research has focused on employee efficiency with precise measurements, thereby overlooking the strengths of the Time-Driven Activity-Based Costing method, which are simplicity and reliance on estimation. This study found that indirect costs contribute insignificantly to the determination of the cost of goods sold. Nevertheless, this method is capable of accurately determining the cost of goods in transactions with low-profit margins, which is characteristic of companies like freight forwarders, where the percentage of direct costs in the cost of goods sold is high.
Analisis Penerapan Metode Perhitungan Penyusutan Aset Tetap Berdasarkan Standar Akuntansi Keuangan dan Pengaruhnya terhadap Penyajian Laporan Keuangan pada PT. X di Surabaya Mahira Nur Alfiani; Tjandra Wasesa; Heri Toni P; Wiratna Wiratna; Diana Zuhroh
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.v3i2.2945

Abstract

This research is a qualitative study that utilizes both primary and secondary data sources conducted at PT. X in Surabaya, a company engaged in land transportation for cargo delivery or expedition purposes. The study aims to examine the implementation of fixed asset depreciation methods and their impact on financial reporting at PT. X in Surabaya. The findings reveal that the company does not include all related costs in determining the acquisition cost of its fixed assets, and the determination of the depreciation calculation period for fixed assets is not based on Ministry of Finance regulations, thus the company has not applied them in accordance with applicable financial accounting standards.
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.
Analisis Faktor-faktor Optimalisasi Laba Bersih: Studi Kasus pada PT. Indofood Sukses Makmur Tbk di Jakarta Aulia Isnaini Hasanah; Tjandra Wasesa; Heri Toni Hendro P; Wiratna Wiratna; Diana Zuhroh
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.v3i2.2948

Abstract

This research was conducted at PT. Indofood Sukses Makmur Tbk which is located in Jakarta. This research aims to identify and analyze factors and efforts in optimizing net profit. This research is qualitative research with a descriptive approach. This research uses documentation as a procedure for collecting data. The conclusion obtained from this research is that the factors that influence the optimization of PT's net profit Indofood Sukses Makmur Tbk is sales and costs. Where, sales are one of the revenues for the company which can increase the optimization of net profit. Meanwhile, costs that can influence the optimization of a company's net profit are all costs incurred by the company. Meanwhile, efforts can be made to optimize net profit by PT Indofood Sukses Makmur Tbk is by increasing sales and controlling the costs incurred by the company, especially costs which continue to experience high increases from year to year.
Kajian Perubahan Sistem Pembayaran Pajak Online Terhadap Wajib Pajak : (Studi Kasus di Restoran CV. X Kota Surabaya) Risda Vera Fitria; Heri Toni Hendro P; Diana Zuhroh; Tjandra Wasesa; Wiratna Wiratna
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.v3i2.2957

Abstract

This research is about the analysis of changes in the online tax payment system for CV restaurant taxpayers. X City of Surabaya. It aims to find out the negative and positive impacts for taxpayers by using the theory of online tax payment in the characteristics of tax surveillance applications to the advantages and disadvantages. This study uses a qualitative research method with the results of the study showing that changes in the payment system using the tax surveillance application still experience technological obstacles that result in inefficiencies in the implementation of online restaurant tax payments.
Penerapan Perhitungan Harga Pokok Produksi Berdasarkan Proses Costing pada Rumah Potong Ayam : Studi Kasus PT X di Sidoarjo Ria Galuh Yuli Pratiwi; Diana Zuhroh; Wiratna Wiratna; Tjandra Wasesa; Heri Toni
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.v3i2.3043

Abstract

Indonesia experienced an economic increase in the third quarter of 2023 of 4.94 percent per year, although slightly lower than 5.17 percent per year in the previous quarter. This is supported by increasing household consumption, consumer confidence and stable public purchasing power (Bank Indonesia Central Bureau of Statistics (BPS) data: November 2023). The growing economic growth in Indonesia allows entrepreneurs to open up more business opportunities in the business sector. With the increasing business of new companies, business competition both at home and abroad is getting tighter, resulting in global business competition. All economic sectors strive to improve the quality of production and income, because the company's main goal in building a business is to obtain the largest possible profit that is in line with the survival of the business actor. Therefore, to achieve this goal requires calculating the right selling price. Because company management does not know how to calculate the correct and competitive selling products, this calculation will definitely be a challenge for them. Selling price is defined as the amount of money given by a company to buyers or purchasing a product (Supriyono 2013:211). If the selling price is high then buyers will not buy the goods or may reduce purchases. However, if the selling price is low, it will affect revenue results and hinder the achievement of company goals. The selling price is influenced by production costs. If the cost of production is calculated incorrectly, the selling price used will also be incorrect. Therefore, it is important for business people to make decisions about how product selling prices are determined efficiently.
Analisis Perlakuan Akuntansi Aktivitas Perkebunan Berdasarkan Implementasi PSAK 69: Studi pada PT Salim Ivomas Pratama TBK Rahma Fatimah Santoso; Diana Zuhroh; Tjandra Wasesa; Wiratna Wiratna; Heri Tony
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.v3i2.3096

Abstract

This case study focuses on a company with a single object in the form of biological assets. This study seeks to evaluate the implementation of PSAK 69 at PT. Salim Ivomas Pratama Tbk, focusing on the recognition, measurement, and disclosure of biological assets, including oil palm and rubber trees, and assessing the extent to which PT Salim Ivomas Pratama Tbk applies PSAK 69 in accounting practices. This research method is descriptive qualitative analysis, with secondary data obtained through documentation methods and literature studies. The analysis involves explaining the reality of an object in narrative form based on data from the 2021-2022 financial statements of PT. Tunas Baru Lampung Tbk. The results of the study indicate that the SIMP Group has adopted PSAK 69 effectively in terms of recognition, measurement, and disclosure of agricultural products. However, there are differences in the application of entities to PSAK 69 relating to measurement and disclosure.
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

Abstract

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.
Co-Authors Alfiah Nofiana Alfida Dwi Sulistyowati Amelya Nur Khoida Aprillia Arum Anggreini Aridha Prassetya Aulia Isnaini Hasanah Bambang Karnain Chandra Chandra Dewi Kumala Sari Diana Citra Wati Eka Diana Putri Elisa Hani Kurnia Ester Christina Akunut Fatmaniar Hepy Putri Ramadhanty Fitri Aulia GS , Achmad Daengs Hardi Supeno Heri Toni Heri Toni Hendro Heri Toni Hendro P Heri Toni Hendro Pranoto Heri Toni HP Heri Toni P Heri Tony Hesti Pandu Widodo Islami Islami Kristina Dadi Labo Lailatul Chamdiyah Mahira Nur Alfiani Mahjudin Mahjudin Maria Christina Rahayu Muhammad Luqman Asshidiq Nadia Natalia Syahfitri Natalia Kristina Neno Aga Dirhayu Putri Septiowati Rahayu Rahma Fatimah Santoso Rayfandy Rayfandy Ria Galuh Yuli Pratiwi Risda Vera Fitria Riska Amelia Sugeng, Santoso Sujarwanti Sujarwanti Sutini Sutini Tarisa Dana Shobiha Tjandra Wases Tjandra Wasesa Vivi Puspita Anggraeni William Cahyadi Wiratna W Wiratna Wiratna