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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
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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Analisis Sistem Informasi Akuntansi Penjualan Dalam Upaya Meningkatkan Sistem Pengendalian Internal Pada PT X Di Surabaya Rayfandy Rayfandy; Diana Zuhroh; Wiratna Wiratna; Chandra Chandra; Heri Toni
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 2 (2023): 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.v2i2.1595

Abstract

This study aims to analyze how the sales accounting information system in an effort to improve the internal control system at PT. X. This type of research is a case study. Data collection techniques used are interviews, documentation, and observation. The data analysis technique used is descriptive technique, the steps taken to achieve the objectives of this study are (1) identification of sales accounting information systems. (2) analysis of the network of procedures that make up the sales accounting information system. (3) evaluation of weaknesses and potential risks in the application of sales accounting information systems. (4) analysis of recommendations on the application of sales accounting information systems for weaknesses and potential risks PT X control system has been running well, the company has a high commitment to satisfying all customer needs through the Implementation of the ISO 9001-2015 Quality Management System. The results showed that the weakness of the credit sales system of PT. X is in the credit function section, lack of searching for information about customer credit status, concurrent work. In addition, the company also does not apply payment terms, there is no agreement between the seller and the buyer with a cash discount, the term of payment, and the amount of the discount given.
Peranan Akuntansi Pertanggungjawaban Sebagai Alat Pengendalian Biaya Pada PT Sarana Metal Jayatama Di Surabaya Ester Christina Akunut; Diana Zuhroh; Tjandra Wasesa; Wiratna Wiratna; Heri Toni Hendro P
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 2 (2023): 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.v2i2.1596

Abstract

PT Sarana Metal Jayatama is a company engaged in the supply and production of building materials. The author conducted research at this company with the aim of finding out whether the implementation of responsibility accounting as a means of cost control at PT Sarana Metal Jayatama has functioned properly in accordance with the requirements of responsibility accounting. The type of data used by the author is primary data, from the results of interviews with the finance department. Secondary data data obtained from company files. The data is then analyzed using a descriptive method, by comparing the existing data with the theory that the authors studied. In this study, several weaknesses were found in the company, namely: the preparation of the budget in this company did not reflect the principle of participation because it did not involve all existing elements and was not in accordance with what was budgeted. There is no separation of controllable and uncontrollable costs. The existing estimate code is not fully in accordance with the principles of responsibility accounting. The company also has not periodically evaluated the company's performance and inadequate accountability reports.
Pengaruh Citra Merek, Iklan, Dan Kualitas Produk Terhadap Minat Beli Konsumen Pada Produk Kopi Kapal Api Di Surabaya Alfiah Nofiana; Aridha Prassetya; Achmad Daengs GS; Mahjudin Mahjudin; Diana Zuhroh
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 1 (2023): April : 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.v2i1.1614

Abstract

Producers of packaged instant coffee have to compete fiercely to get consumers' attention, because the many types of packaged instant coffee on offer make consumers increasingly free to make their choices. Kapal Api Coffee producers need to evaluate marketing policies in the form of brand image, advertising and product quality and their influence on consumer demand to buy, so that they are expected to be able to innovate to increase their sales. This research aims to find out whether there is an influence on brand image, advertising and product quality on consumer buying interest in Kapal Api Coffee products in Surabaya. This research approach uses quantitative research. The data used are the answers of respondents from the results of distributing questionnaires. Data analysis techniques using multiple linear regression analysis, F test, and t test. Based on the research results, it is known that brand image, advertising and product quality simultaneously influence consumer buying interest in Kapal Api Coffee products, because the F test results show the calculated F value is greater than F table, namely 34.040 > 2.699. Brand image partially influences consumer buying interest in Kapal Api Coffee products, this is proven by the t test which shows the calculated t value is greater than the t table, namely 4.569 > 1.985. Advertising partially influences consumer buying interest in Kapal Api Coffee products, this is proven by the t test which shows the calculated t value is greater than the t table, namely 2.190 > 1.985. Product quality partially influences consumer buying interest in Kapal Api Coffee products, this is proven by the t test which shows the calculated t value is greater than the t table, namely 3.531 > 1.985. Based on the results of the study it is also known that brand image (X1) has a dominant effect on purchase intention. This is proven by the t test where the calculated t value of brand image (X1) is greater than the calculated t value of the advertising variables (X2) and product quality (X3), namely 4.569.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.551 KB) | DOI: 10.30640/ekonomika45.v1i1.2

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.147 KB) | DOI: 10.30640/ekonomika45.v1i2.8

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.622 KB) | DOI: 10.30640/ekonomika45.v2i2.20

Abstract

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

Abstract

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.
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

Abstract

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.
Dampak Pendapatan Asli Daerah dan Pendapatan Transfer dari Pemerintah Pusat terhadap Peningkatan Belanja Daerah di Provinsi Kalimantan Timur Tahun 2018-2022 Tarisa Dana Shobiha; Diana Zuhroh; Tjandra Wasesa; Sutini Sutini; Wiratna Wiratna
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 1 (2025): April-September: JUMMA'45: 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.v4i1.4973

Abstract

This study aims to analyze the effect of Regional Original Revenue (PAD) and Transfer Revenue from the Central Government on the increase in Regional Expenditure (Belanja Daerah) in East Kalimantan Province during the 2018–2022 period. The research utilizes a quantitative method with multiple linear regression analysis, employing secondary data sourced from regional budget implementation reports (APBD). The results indicate that PAD has a positive and significant effect on Regional Expenditure, meaning that an increase in the region’s own revenue contributes to higher spending capacity. Additionally, Transfer Revenue from the Central Government also demonstrates a positive and significant effect on Regional Expenditure. Both variables play an essential role in regional financial growth and public service provision. These findings suggest that optimizing PAD is crucial for improving fiscal independence and reducing dependency on central government transfers. Efficient management of Transfer Revenue is equally vital to ensure the sustainability of regional financial resources. This study offers valuable insights for local governments in East Kalimantan, particularly in their efforts to improve budget allocations, enhance fiscal autonomy, and foster sustainable economic growth. Furthermore, the study serves as a useful reference for developing sound regional financial policies to support the long-term development of East Kalimantan
Penerapan Sistem Informasi Akuntasi Penggajian dan Pengupahan Karyawan pada PT.TSM Surabaya Alfida Dwi Sulistyowati; Wiratna Wiratna; Heri Toni P; Tjandra Wasesa; Diana Zuhroh
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 1 (2025): April-September: JUMMA'45: 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.v4i1.4974

Abstract

This research is a qualitative study that utilizes both primary and secondary data sources. It was conducted at PT. TSM in Surabaya, a company engaged in buying and selling car spare parts. The primary aim of this research is to examine the application of the employee payroll and wage accounting information system at PT. TSM Surabaya. The results of this study indicate that the company’s method of calculating salaries and wages for employees still does not utilize an effective accounting system, which is not aligned with established theories. Additionally, the company relies on manual salary calculations, which creates inefficiencies and errors in the payroll process. The absence of a computerized payroll system highlights a significant gap in the company's operational processes. This manual approach poses challenges in terms of accuracy, speed, and transparency, which could potentially affect employee satisfaction and overall business performance. The research further reveals that the company has not yet implemented automated or integrated payroll systems that could improve the accuracy and efficiency of the payroll process. In conclusion, this study suggests the need for PT. TSM Surabaya to adopt an automated payroll system, in line with industry standards, to enhance operational efficiency, minimize human errors, and ensure timely and accurate employee compensation. This could help the company stay competitive and improve its financial management practices.
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 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