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<![CDATA[PENERAPAN PERHITUNGAN HARGA POKOK PRODUKSI CHEMICAL PADA PT “X” DI SURABAYA ]]>
<![CDATA[Eka Diana Putri]]>;
<![CDATA[Diana Zuhroh]]>
<![CDATA[ AKUNTANSI 45 Vol. 1 No. 1 (2020): Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya ]]>
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DOI: 10.30640/akuntansi45.v1i1.90
<![CDATA[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.]]>
<![CDATA[PERLAKUAN AKUNTANSI ATAS PENJUALAN KONSINYASI SEBAGAI PIHAK CONSIGNOR PADA CV. “XYZ” di SURABAYA ]]>
<![CDATA[Diana Zuhroh]]>
<![CDATA[ AKUNTANSI 45 Vol. 2 No. 2 (2021): Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya ]]>
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DOI: 10.30640/akuntansi45.v2i2.118
<![CDATA[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.]]>
<![CDATA[PENGENDALIAN AUDIT INTERNAL FRAUD ATAS PERSEDIAAN BARANG DALAM PROSES PADA CV “X” DI SURABAYA ]]>
<![CDATA[William Cahyadi]]>;
<![CDATA[Diana Zuhroh]]>
<![CDATA[ AKUNTANSI 45 Vol. 3 No. 2 (2022): Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya ]]>
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DOI: 10.30640/akuntansi45.v3i2.482
<![CDATA[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.]]>
<![CDATA[Pentingnya Pemadanan NIK – NPWP Bagi Wajib Pajak Orang Pribadi Serta Tata Cara Validasinya ]]>
<![CDATA[Tjandra Wasesa]]>;
<![CDATA[Heri Toni Hendro Pranoto]]>;
<![CDATA[Diana Zuhroh]]>;
<![CDATA[Sutini Sutini]]>;
<![CDATA[Wiratna Wiratna]]>
<![CDATA[ AKUNTANSI 45 Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya ]]>
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DOI: 10.30640/akuntansi45.v4i2.1813
<![CDATA[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.]]>
<![CDATA[Efektivitas Penerapan Metode Penyusutan Aset Tetap Pada Usaha Jasa Biro Travel ]]>
<![CDATA[Heri Toni Hendro Pranoto]]>;
<![CDATA[Tjandra Wasesa]]>;
<![CDATA[Diana Zuhroh]]>;
<![CDATA[Sutini Sutini]]>;
<![CDATA[Wiratna Wiratna]]>
<![CDATA[ AKUNTANSI 45 Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya ]]>
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DOI: 10.30640/akuntansi45.v4i2.1876
<![CDATA[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.]]>
<![CDATA[PENGARUH INTERNET FINANCIAL REPORTINGTERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2020 ]]>
<![CDATA[Fatmaniar Hepy Putri Ramadhanty]]>;
<![CDATA[Diana Zuhroh]]>;
<![CDATA[Sutini]]>
<![CDATA[ Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 1 No. 1 (2022): April : Jurnal Mahasiswa Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/jumma45.v1i1.158
<![CDATA[The role of internet financial reporting is increasingly needed. Internet financial reporting is believed to be able to contribute to increasing the value of the company. This study aims to examine the effect of internet financial reporting on firm value.This type of research is an empirical study. The population in this study are all companies listed on the Indonesia Stock Exchange and publishing financial statements in a row for the 2016-2020 period. The number of samples obtained as many as 47 companies were selected as the number of representative samples. This study uses observational data for one period. The data analysis technique used simple linear regression.The results show that internet financial reporting has an effect on the value of the company as measured by the value of Tobin's Q.]]>
<![CDATA[PENGARUH MOTIVASI KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN: Studi Kasus pada CV. ARTLINE GLOBALINDO Surabaya ]]>
<![CDATA[Elisa Hani Kurnia]]>;
<![CDATA[Hesti Pandu Widodo]]>;
<![CDATA[Diana Zuhroh]]>
<![CDATA[ Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 1 No. 1 (2022): April : Jurnal Mahasiswa Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/jumma45.v1i1.202
<![CDATA[Human resources are a very important factor in the current era of globalization. Because the success of a company is determined by the quality of its human resources. Therefore, to be able to develop, companies must implement good and efficient management. This study aims to determine the partial effect of work motivation on employee performance at CV. Artline Globalindo, the partial effect of the work environment on the performance of employees of CV. Artline Globalindo, and to determine the simultaneous effect of work motivation and work environment on employee performance at CV. Artline Globalindo. In this study using quantitative methods, with a population of all employees CV. Artline Globalindo, totaling 81 respondents. The sampling technique in this study is a probability sampling technique and a sampling method using simple random sampling. Sources of data used in this study are primary and secondary data. The analysis technique used is multiple linear regression. The results of this study based on the t-test of work motivation (X1) had a partial effect on employee performance with a significant value of 0.000 < 0.05. The work environment (X2) has a partial effect on employee performance (Y) with a significant value of 0.000 <0.05. Based on the F test with a significant value of 0.000 <0.05, which means that the work motivation variable (X1) and the work environment (X2) have a simultaneous effect on the employee performance variable (Y).]]>
<![CDATA[Penyusunan Anggaran Komprehensif Sebagai Alat Perencanaan Dan Pengendalian Laba Pada PT. X Di Sidoarjo ]]>
<![CDATA[Putri Septiowati Rahayu]]>;
<![CDATA[Diana Zuhroh]]>;
<![CDATA[Tjandra Wasesa]]>;
<![CDATA[Wiratna Wiratna]]>;
<![CDATA[Sutini Sutini]]>;
<![CDATA[Heri Toni Hendro P]]>
<![CDATA[ Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 2 (2023): Oktober : Jurnal Mahasiswa Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/jumma45.v2i2.1530
<![CDATA[This research was conducted at PT. X in Sidoarjo is a company engaged in the snack food industry. The purpose of conducting this research is to find out and analyze the preparation of the sales budget as a means of planning and controlling profits.The data used will be analyzed using qualitative methods, namely this research begins with data collection, observation and analysis of documents related to the object of research and ends with drawing conclusions. The data collection technique used is by interviewing and observing the company's activities.Based on the research conducted at the company, a problem was found, namely that it could be seen that the control carried out by PT. X related to the operational activity of selling snacks is not optimal, this is because the company does not yet have work standards or work targets which are manifested in the form of plans to prepare a sales budget and costs related to operational sales of the company's products.]]>
<![CDATA[Evaluasi Sistem Informasi Akuntansi Penjualan Terhadap Pengendalian Penerimaan Kas Pada PT. IMS Di Surabaya ]]>
<![CDATA[Diana Citra Wati]]>;
<![CDATA[Heri Toni Hendro P]]>;
<![CDATA[Diana Zuhroh]]>;
<![CDATA[Wiratna Wiratna]]>;
<![CDATA[Tjandra Wasesa]]>;
<![CDATA[Sutini Sutini]]>
<![CDATA[ Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 2 (2023): Oktober : Jurnal Mahasiswa Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/jumma45.v2i2.1532
<![CDATA[This research was conducted at PT. IMS is a moving company Distributor of traditional herbal medicine. The purpose of conducting research This is to analyze the sales accounting information system against. Cash receipts to reduce errors that occur. The data used will be analyzed by qualitative methods, namely analysis Descriptive which uses a description to support the analysis with ffocuses on the problems that occur in detail and only using descriptive explanations in the form of sentences. Data collection technique. The method used is by way of interviews with the head of division and oobserving company activities based on research conducted at the company. The discovery of several problems, namely credit sales systems and procedures as well the recording of accounts receivable is not systematic. So there is some confusion between receivables that have been paid and those that have not been paid. System maintenance expected to expedite the company’s operational activities and minimize mistakes that can harm the company.]]>
<![CDATA[Raw Material Inventory Planning And Control To Achieve Inventory Cost Efficiency Case Study At PT. "X" In Surabaya ]]>
<![CDATA[Lailatul Chamdiyah]]>;
<![CDATA[Diana Zuhroh]]>;
<![CDATA[Tjandra Wases]]>;
<![CDATA[Sutini Sutini]]>;
<![CDATA[Heri Toni Hendro P]]>
<![CDATA[ Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 2 (2023): Oktober : Jurnal Mahasiswa Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/jumma45.v2i2.1544
<![CDATA[Raw materials are something that is very important for companies, especially for the production process. Overstock results in high costs of purchasing, storing and maintaining in warehouses. Meanwhile, outstock results in the cessation of the production process which causes large losses to the company because it cannot order sales. Therefore, to maintain the smooth production process, a planning and control of raw materials is needed, namely by using the EOQ (Economic Order Quantity) method as a means to solve raw material problems that are fulfilled. Case study at PT. “X” indicates that the company experienced overstock of Curcuma Rhizoma raw materials which resulted in high inventory costs for Curcuma Rhizoma amounting to IDR 7,742,469 and for Mellaleuca Fructus IDR 12,116,880. From the discussion it can be concluded that inventory management with the EOQ method. and raw material inventory control becomes more efficient so that the company can provide adequate raw materials to smooth the production process. This study shows that there is a significant difference if the company applies the EOQ method, in which the company can save costs of Rp.]]>
