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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 Syakhshiyyah Jurnal Hukum Keluarga Islam

Diana Zuhroh

Unknown Affiliation

Author-ID : 2321727

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 Other

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Title

Peranan Akuntansi Pertanggungjawaban dalam Rangka Penilaian Kinerja Pusat Biaya pada Departemen Produksi PT. “X” di Surabaya Diana Zuhroh
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3396

This study discusses the role of accountability accounting in the context of assessing the performance of the cost center at production departementat PT "X" by using a qualitative research approach with a qualitative descriptive method. The data analysis technique used is by comparing the production cost budget with its realization. The results of the study show that in the cost classification, PT "X" has not separated between controlled costs and uncontrolled costs, besides that the part under the production committee, starting from the material preparation part, the forming part, and the finishing part have also not been involved in the process of preparing the production cost budget. With the accountability report, management can measure the efficiency and effectiveness of production costs. So that PT "X" no longer has difficulty in determining which parts of the inefficiency occur, so that it can help management in decision-making and improve the company's overall performance.

PENERAPAN PERHITUNGAN HARGA POKOK PRODUKSI CHEMICAL PADA PT “X” DI SURABAYA Eka Diana Putri; Diana Zuhroh
AKUNTANSI 45 Vol. 1 No. 1 (2020): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

PT X adalah perusahaan manufaktur yang memproduksi bahan kimia (Chemical) yang digunakan sebagai bahan pelumas untuk mesin dan peralatan pabrik. Selama ini, PT X dalam menghitung harga pokok produksi Chemical adalah masih bersifat sederhana dan hanya memasukkan biaya pemakaian bahan baku dan biaya tenaga kerja langsung saja. Sedangkan biaya-biaya produksi lainnya ( biaya overhead pabrik) seperti biaya bahan penolong, biaya bahan bakar, biaya listrik, biaya penyusutan dan lain-lain tidak dimasukkan dan justru dimasukkan kedalam biaya operasional perusahaan. Penelitian ini diklasifikasikan sebagai penelitian deskriptif kualitatif. Data yang digunakan dalam penelitian ini yaitu data primer yang diperoleh langsung dari pihak perusahaan seperti data hasil wawancara dengan pihak perusahaan yang berupa informasi biaya-biaya produksi perusahaan selama bulan September s/d bulan Desember 2018. Sedangkan untuk data sekunder diperoleh dari buku, internet atau media lain yang mendukung penelitian ini. Dari hasil analisis data, penelitian ini menunjukkan bahwa hasil perhitungan harga pokok produksi menurut perhitungan perusahaan selama ini lebih rendah dibandingkan dengan hasil perhitungan harga pokok produksi yang seharusnya. Hal ini disebabkan oleh biaya–biaya overhead yang seharusnya dimasuk kedalam komponen biaya produksi tetapi oleh perusahaan tidak dimasukkan dan salah dimasukkan pada biaya operasional perusahaan yang tercantum pada laporan laba rugi perusahaan, biaya tersebut seperti biaya bahan penolong,biaya listrik dan bahan bakar alat produksi, biaya pengemasan produk dan biaya penyusutan alat produksi.

PERLAKUAN AKUNTANSI ATAS PENJUALAN KONSINYASI SEBAGAI PIHAK CONSIGNOR PADA CV. “XYZ” di SURABAYA Diana Zuhroh
AKUNTANSI 45 Vol. 2 No. 2 (2021): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

This study aims to discuss the application of accounting treatment for consignment sales as a Consignor at CV "XYZ" as a distributor of Kixx type oil and Fuchs oil in Surabaya. The research approach that I use is a type of qualitative research with descriptive qualitative methods. The types of data include qualitative data and quantitative data, which are taken according to the source using primary and secondary data. The methods of data collection used are interviews, observations, documentation, as well as bibliography searches and online data. The results obtained indicate that the accounting treatment of consignment transactions used by CV. "XYZ" is not to distinguish and not to distinguish between regular sales and sales from consignment, where at the time of delivery of consigned goods sent to the Consignee (commissioner) are treated as ordinary sales in general. Whereas revenue should only be recognized when the goods that have been sent to the Consignee are actually sold to a third party. The impact is that the value of receivables and sales are too large so that the recognized profit will also be too large, while the inventory value shown on the balance sheet shows a number that is smaller than it should be.

PENGENDALIAN AUDIT INTERNAL FRAUD ATAS PERSEDIAAN BARANG DALAM PROSES PADA CV “X” DI SURABAYA William Cahyadi; Diana Zuhroh
AKUNTANSI 45 Vol. 3 No. 2 (2022): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v3i2.482

Internal Audit Control pada CV X diperlukan untuk menjaga aset berupa inventaris produk dalam proses perakitan divisi departemen produksi dan membuat laporan temuan terkait kecurangan (cheating) untuk disampaikan kepada manager. Fraud (kecurangan) dapat terjadi karena adanya tekanan, kesempatan dan sikap dalam suatu perusahaan yang dilakukan oleh seseorang yang mengarah pada kecurangan sehingga merugikan perusahaan tersebut. Untuk memperoleh bukti audit yang kuat dan menelusuri kecurangan terkait, audit internal memerlukan prosedur yang tepat untuk menghasilkan laporan yang akurat, menggunakan pengujian detail saldo (TDB) dengan cara vouching, menelusuri dokumen yang terkait dengan masing-masing divisi yang terkait dengan divisi assembling.

Pentingnya Pemadanan NIK – NPWP Bagi Wajib Pajak Orang Pribadi Serta Tata Cara Validasinya Tjandra Wasesa; Heri Toni Hendro Pranoto; Diana Zuhroh; Sutini Sutini; Wiratna Wiratna
AKUNTANSI 45 Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i2.1813

Taxes are the highest contributor to state revenue in the State Revenue and Expenditure Budget. This cannot be separated from the role of taxpayers' awareness in fulfilling their tax obligations, including making timely and annual tax payments and reporting. However, in practice, there are still many taxpayers who experience difficulties in carrying out their tax obligations. Taxpayers who find it difficult to report taxes electronically are directed to fill in the Annual Personal Income Tax Return and match the NIK-NPWP. One of the DJP programs for 2023, namely matching NIK and NPWP, is a national policy in the context of integrating population and taxation data. This new breakthrough is expected to make it easier for taxpayers in tax administration by only using NIK as a substitute for NPWP.The government again reminds Taxpayers to match their Population Identification Number (NIK) and Taxpayer Identification Number (NPWP) before 31 December 2023. This is because if the matching has not been carried out and the NIK and/or NPWP data is invalid, then the Taxpayer will not can access the services provided by the Directorate General of Taxes (DJP) on DJP Online.For this reason, taxpayers are expected to be able to immediately match their NIK and NPWP before the deadline for using the 15-digit NPWP ends so that they can continue to use tax services at DJP Online which can help taxpayers fulfill their tax obligations more easily and efficiently.

Efektivitas Penerapan Metode Penyusutan Aset Tetap Pada Usaha Jasa Biro Travel Heri Toni Hendro Pranoto; Tjandra Wasesa; Diana Zuhroh; Sutini Sutini; Wiratna Wiratna
AKUNTANSI 45 Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i2.1876

Efforts to apply the fixed asset depreciation method in a company are an important policy, because determining the amount of depreciation expense affects the size of the company's profit and the decisions to be taken in the next operational period.For companies that rely on the use of vehicle fixed assets to generate income, it is more effective to apply the fixed asset depreciation method using the multiple decreasing method, because in the early years of use the assets can be used for more work to obtain income, so that the depreciation of the assets also increases. You will also be charged more in the early years of use.

Peran Anggaran Operasional Sebagai Sarana Perencanaan Dan Pengendalian Laba: Studi Kasus Pada Pt. Wen di Gresik Diana Zuhroh
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4261

This research was conducted on PT. WEN Gresik by using a qualitative research approach with a descriptive method that has the purpose of finding out the role of the operational budget as a means of planning and controlling profits, with analytical tools using operating budgets and budget realization. The results of the study show that PT. WEN in the process of preparing its operational budget is not precise, planning and controlling the budget is not careful and resulting in projected profits as stated in the budget are difficult to achieve. The solution is to prepare an operational budget well, because with the right budgeting, it is hoped that it will be possible to know the difference between the budget and the realization can occur and how to control it in the future and can be used as a coordination and supervision tool, so that the company's goals that have been determined are easily achieved.

Co-Authors Afthon Yazid 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 Na’im Jayus Romadlonna Neno Aga Dirhayu Putri Septiowati Rahayu Rahma Fatimah Santoso Rayfandy Rayfandy Ria Galuh Yuli Pratiwi Risda Vera Fitria Riska Amelia Salma Maria Regina Mano Sugeng Santoso Sujarwanti Sujarwanti Sutini Sutini Tarisa Dana Shobiha Tjandra Wases Tjandra Wasesa Vivi Puspita Anggraeni William Cahyadi Wiratna W Wiratna Wiratna

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