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All Journal Akuntansi'45 EKONOMIKA45 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Cakrawala: Jurnal Pengabdian Masyarakat Global Jurnal Mahasiswa Manajemen dan Akuntansi Journal of Management and Creative Business Jurnal Pengabdian Masyarakat
Tjandra Wasesa
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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KUALITAS PRODUK DAN PROMOSI DALAM MEMPENGARUHI KEPUTUSAN KONSUMEN MENGGUNAKAN JASA PENYEWAAN PRODUK ALAT BERAT: STUDI KASUS PADA PT.SURYA TRIAS GEMILANG Fikri Firdaus; Sugiharto Sugiharto; Bambang Karnain; Tjandra Wasesa; Achmad Daengs GS
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 3 (2021): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (993.889 KB) | DOI: 10.55606/jaem.v1i3.28

Abstract

This study aims to examine and analyze the effect of quality products and promotions on consumer decisions in using services rental of heavy equipment products at PT. Surya Trias Gemilang Surabaya. Study this is implemented at PT. Surya Trias Gemilang Surabaya in April Until June 2021. The research population is consumers who have used the service rental of heavy equipment products. Samples were taken as many as 35 people with random sampling technique. Data was collected using valid questionnaire. The dependent variable in this study is the decision consumers (Y), while the independent variables are product quality (X1) and promotion (X2). Data analysis was performed using multiple linear regression method. The results showed that: (1) there was a significant effect of product quality (X1) on consumer decisions (Y) in using tenant services heavy equipment products at PT. Surya Trias Gemilang Surabaya; (2) there is an effect significant promotion (X2) on consumer decisions (Y) in using heavy equipment product rental services at PT. Surya Trias Gemilang Surabaya; and (3) there is a significant effect of product quality and promotion on decisions consumers in using heavy equipment product rental services at PT. Sun Trias Gemilang Surabaya. Product quality factor (X1) and promotion (X2) has an influence of 68.9% on consumer decisions (Y) in use the services of renting heavy equipment products at PT. Surya Trias Gemilang Surabaya, while the remaining 31.1% is influenced by other variables that are not included in this study.
PENGARUH FASILITAS DAN KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN: Studi Kasus pada Salon Anne Beauty House Citraland, Kec. Benowo, Surabaya Luluk Febianti Mulyasari; Hesti Pandu Widodo; Tjandra Wasesa
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 1 No. 1 (2022): April : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (990.938 KB) | DOI: 10.30640/jumma45.v1i1.199

Abstract

This study aims to examine and analyze the effect of facility and service quality on customer satisfaction (study at salon Anne beauty house, Citraland, Benowo District, Surabaya). The type of research used in this study is to use descriptive research with a quantitative approach. The sampling technique that is accidental sampling amounted to 112 respondents. The datasets in this study were analyzed using the multiple linear regression test in SPSS version 26. It is well established through data analysis that both facility and service quality have a favorable and significant influence on customer satisfaction. Customer happiness is influenced positively and significantly by amenities and service quality. 44.8 percent of the independent factors in this study have an impact on customer satisfaction. The rest of the 55.2 percent is influenced by other factors that weren't in this study.
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.
Co-Authors Alfida Dwi Sulistyowati Amelya Nur Khoida Aprillia Arum Anggreini Aulia Isnaini Hasanah Bambang Karnaen P. Bambang Karnain Cikita Rizki Pradana Dewi Kumala Sari Diana Citra Wati Diana Zuhro Diana Zuhroh Ester Christina Akunut Fikri Firdaus Giri Harto Prasojo 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 I Gede Wiyasa Islami Islami Luluk Febianti Mulyasari Mahira Nur Alfiani Mahjudin Mahjudin Mahrusul Faizin Maria Christina R Maria Christina Rahayu Miftaqul Sandrina Wardani Nadia Natalia Syahfitri Natalia Kristina Putri Puspita sari Putri Septiowati Rahayu Rahma Fatimah Santoso Ratih Dwitama Wardani Ria Galuh Yuli Pratiwi Rina Dewi Risda Vera Fitria Riska Amelia Salma Maria Regina Mano Sugiharto Sugiharto Sutini Sutini Tarisa Dana Shobiha Vivi Puspita Anggraeni Wiratna W Wiratna Wiratna