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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 Jurnal Pengabdian Masyarakat Green Inflation: International Journal of Management And Strategic Business Leadership
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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Journal : EKONOMIKA45

 1 
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

Abstract

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.
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.
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 Enny Istanti Ester Christina Akunut Fikri Firdaus Ghayatul Fikriya 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 Kristiawati, Indriana Luluk Febianti Mulyasari Mahira Nur Alfiani Mahjudin Mahjudin Mahrusul Faizin Maria Christina R Maria Christina Rahayu Miftaqul Sandrina Wardani Nadia Natalia Syahfitri Natalia Kristina Nisfatul Lailah 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