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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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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

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.

THE IMPORTANCE OF SFAS NO. 1 APPLICATION AND ITS EFFECT TOWARD LIABILITIES OF FINANCIAL STATEMENT PREPARATION: (Case Study On UD . Victory Motor In Surabaya) Neno Aga Dirhayu; Diana Zuhroh
EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 1 No. 1 (2013): Desember: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

The financial statements will be considered reasonable if its presentation had been in accordance with Financial Accounting Standards which is generally accepted or commonly referred as SFAS compiled by IAI and the characteristics of those financial statements should be understandable, relevant, reliable, and comparable. In preparing the financial statements there are rules for recording transactions, which are the pairs bookkeeping system (double entry), this recording system is a common and commonly used in the preparation of the financial statements. The preparation of financial statements that was often still used is the single bookkeeping system (single entry), when the records did not show a complete overview of the transaction, then in order to preparing the financial statements that would be considered be reasonable will meet the difficulties, other than there is no direct way to know whether the balances was right, so the company is faced the danger of deviation, inaccurate, which those financial statements are not in accordance with accounting standards. In achieving the purposes of this study, then financial statements that has been adapted to the provisions of SFAS No. 1 will be restated based on the data that obtained from the company by using the pairs bookkeeping system (double entry), and secondly to determine the effect that raised when the financial statements are in accordance with provisions of SFAS No. 1. For this discussion, the researcher was restated the financial statements of the company in 2012. From the results of those financial statements presentation it will seem easier to be read by the parties who need financial statements to make economic decision-making in the present and in the future. Researcher has suggested that the company's financial statements presentation was able to present in accordance with SFAS No. 1 by using the pairs bookkeeping system (double entry).

PENERAPAN METODE PROSENTASE PENYELESAIAN DALAM RANGKA PENGAKUAN PENDAPATAN PADA PERUSAHAAN JASA KONTRAKTOR: (Studi kasus di PT ‘X’ Surabaya) Diana Zuhroh
EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 1 No. 2 (2014): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

PT “X” is engaged in contracting services, where in term of recognition of revenues and expenses are based on the stage of completion that was determined based on observations by the implementer section directly to the project that being carried out (physically). Based on the data obtained, for solving the problem, researchers used method of completion percentage that was calculated as the proportion of contract costs for the works that performed to the date of the total estimated cost of contract (in accordance with PSAK No. 34), where for the calculation of the completion stage and recognition of revenues, the material purchases are recorded as inventories and recognized as expenses upon the use of it. After processed it turns out there is a revenue correction of Rp.614,079,534.43 of which is the addition to income for the year 2012 and a reduction in revenues in 2013. Similarly about the cost, there are correction for Rp.55,595,650 which is a costs reduction tor 2012 and additional cost to 2013. Before the correction, in 2012 the company suffered a loss of Rp. 141,323,669 and after the correction actually gets a profit of Rp. 110,221,843. Thus the determination of completion stage that based on the observation of the implementer section can not be used as a basis to recognize contract revenue, especially for the contract that more than one accounting period, because the revenues and costs are not proportional.

PENTINGNYA ANALISIS BIAYA KUALITAS TERHADAP KUANTITAS KERUSAKAN PRODUK PADA PT SAETI BETON PRACETAK DI GRESIK Diana Zuhroh
EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 2 No. 2 (2015): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Persaingan bisnis yang begitu kompetitif saat ini menuntut setiap perusahaan untuk mampu bersaing, agar perusahaan bisa bertahan hidup, berkembang dan mencapai tujuan yang diinginkan yaitu memperoleh laba yang optimal. Oleh karena itu peranan akuntansi manajemen dalam masalah pengendalian kualitas atas produk yang dihasilkan menjadi perhatian utama. Pelaksanaan pengendalian kualitas tidak lepas dari biaya kualitas yang harus dikeluarkan oleh perusahaan, karena untuk menghasilkan kualitas yang tinggi dibutuhkan biaya kualitas yang terdiri dari biaya pencegahan, biaya penilaian, biaya kegagalan baik internal maupun eksternal. Kegiatan pengendalian tersebut diharapkan dapat meningkatkan kualitas sehingga diperoleh output yang benar-benar baik, sehingga akan menekan atau mengurangi jumlah produk yang rusak, karena apabila dalam proses produksi banyak terjadi produk rusak, maka perusahaan akan mengalami kerugian yang diakibatkan oleh banyaknya biaya, tenaga waktu yang dikeluarkan. Dengan dikeluarkannya biaya kualitas diharapkan dapat menekan kerugian yang disebabkan oleh produk rusak. Metode penelitian yang digunakan dalam penelitian ini yaitu pendekatan kualitatif dengan alasan tidak menggunakan pengujian statistik Ruang lingkup penelitian ini yaitu membahas pengendalian kualitas dan biaya kualitas untuk produksi jenis square pile. Dari hasil penelitian menunjukkan bahwa biaya kualitas yang telah dikeluarkan perusahaan sudah cukup efisien karena perbandingan total biaya kualitas terhadap penjualan masih dibawah standar yang ditetapkan yaitu 2,5 % dimana pada tahun 2012 sebesar 1,39 %, tahun 2013 sebesar 1,58 % dan tahun 2014 sebesar 1,18 % dari penjualan.Dan tingkat kerusakan produk dari tiga tahun tersebut menurun dan masih dibawah standar yang ditetapkan yaitu 1 %, dimana pada tahun 2012 sebesar 0,47 %, tahun 2013 sebesar 0,62 % dan tahun 2014 sebesar 0,45 %.

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

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.

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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