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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
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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Prosedur Penagihan Piutang pada Anugrah Jaya Motor Surabaya Salma Maria Regina Mano; Tjandra Wasesa
Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2024): Oktober : Jurnal Pengabdian Masyarakat
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/abdimas45.v3i2.3107

Abstract

Economic development in Indonesia is currently very rapid. This is directed by the number of companies that grow every year. The development of this company is inseparable from business competition in achieving profits, capturing market share and consumer attention. The ability to seize from competitors is inseparable from the company's marketing strategy. A company's marketing includes promotional efforts and sales strategies, both cash and credit. Companies currently generally sell more of their products on credit because this sales system is chosen as one of the improvements to the form of sales that is suitable at this time. The purpose of providing credit from the customer's side is to provide convenience and flexibility for customers in making payments. This is what CV. Anugrah Jaya Motor Surabaya does. As one of the motorcycle spare part product distributor companies. CV. Anugrah Jaya Motor Surabaya also provides convenience in terms of selling goods to customers. To attract customers and provide convenience in making payments. CV. Anugrah Jaya Motor Surabaya not only provides cash sales but also credit sales as an alternative if consumers or customers do not have cash when purchasing goods. However, the convenience of credit sales does not make all customers consistent in making payments on time. There are customers who cannot fulfill their obligations in making credit payments on time.
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.
PERBANDINGAN PENERAPAN PENGAKUAN PENDAPATAN METODE PERSENTASE PENYELESAIAN FISIK DAN COST TO COST PADA PT INTERKON CIPTA PERSADA DI SURABAYA Cikita Rizki Pradana; Tjandra Wasesa
AKUNTANSI 45 Vol. 1 No. 1 (2020): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.129 KB) | DOI: 10.30640/akuntansi45.v1i1.93

Abstract

Penelitian yang berjudul Penerapan Metode Pengakuan Pendapatan Persentase Penyelesaian Pekerjaan Dalam Penyajian Laporan Keuangan Pada PT Interkon Cipta Persada di Surabaya ini membandingkan pengakuan pendapatan metode persentase penyelesaian dengan pendekatan secara fisik pada PT Interkon Cipta Persada dengan pengakuan pendapatan metode persentase penyelesaian dengan pendekatan secara cost to cost atau biaya ke biaya. Data proyek konstruksi yang dibahas mulai tahun 2015 sampai dengan tahun 2017. Analisa data penelitian ini adalah dengan pendekatan kualitatif. Pengakuan pendapatan pada PT Interkon Cipta Persada menggunakan metode persentase penyelesaian kemajuan fisik bangunan dari perhitungan staff site manager di proyek tanpa membandingkan dan memperhitungkan biaya-biaya yang telah terjadi. Hal ini tidak sesuai dengan teori akuntansi yang dijabarkan pada salah satu bab yang menyatakan bahwa persentase kemajuan fisik bukan merupakan proporsi yang tepat untuk dasar pengakuan pendapatan yang harus diakui. Hasil dari penelitian ini adalah pendapatan yang diakui metode persentase penyelesaian dengan kemajuan fisik pada PT Interkon Cipta Persada lebih tinggi (overstatement) dengan selisih Rp 249.010.160 dan Rp 4.373.928.720 dan lebih rendah (understatement) dengan selisih Rp 4.622.938.880 daripada pendapatan yang diakui metode persentase penyelesaian dengan cost to cost oleh penulis.
Analisa Perputaran Piutang Usaha Terhadap Efektivitas Arus Kas: Studi kasus Pada Perusahaan Distributor ABC di Surabaya Tjandra Wasesa
AKUNTANSI 45 Vol. 3 No. 1 (2022): 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.v3i1.217

Abstract

Planning efforts as well as receivable turnover analysis are needed to determine management policies. Management of receivable procedures, credit sales, and collection of receivables to the write-off of trade receivables is expected to run effectively. Accounts receivable turnover is directly related to cash flow, so it will affect the company's operational activities. This study intends to describe the analysis of accounts receivable turnover on the effectiveness of cash flow in distributor companies in Surabaya. More or less trade receivables will affect the effectiveness of cash flow, because more and more money capital is stuck on uncollectible receivables, it will hamper the smooth operation of operations that depend on cash flow turnover. In the results of this study it was found that the results of the application of receivables turnover analysis showed an increasing improvement, although the average period of collection of receivables was still relatively slow, but this became an evaluation as well as input for the company to take a plan in providing sales on credit in the future. come.
ASPEK PERPAJAKAN ATAS PENGENDALIAN BIAYA OPERASIONAL TERHADAP EFISIENSI PENGELUARAN KAS Tjandra Wasesa; Sugiharto Sugiharto; Bambang Karnaen P.
AKUNTANSI 45 Vol. 3 No. 2 (2022): 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.v3i2.584

Abstract

Each unit of business activity certainly has the desire to continue to grow. Therefore efforts to increase sales as a step to achieve revenue targets must be planned properly, as well as optimal control of costs incurred for business operations, so that cash assets used to pay operational costs must be controlled.One of the efforts to control operational costs is by paying attention to the taxation aspects related to operational expenses which cannot be charged as a deduction from business income. So it can be concluded that it becomes a consideration for companies to pay attention to the taxation aspect of controlling operational costs in order to achieve the efficiency of company cash disbursements.
Pentingnya Pemadanan NIK – NPWP Bagi Wajib Pajak Orang Pribadi Serta Tata Cara Validasinya Tjandra Wasesa; Heri Toni Hendro Pranoto; Diana Zuhroh; Sutini Sutini; Wiratna Wiratna
AKUNTANSI 45 Vol. 4 No. 2 (2023): 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.v4i2.1813

Abstract

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.
Efektivitas Penerapan Metode Penyusutan Aset Tetap Pada Usaha Jasa Biro Travel Heri Toni Hendro Pranoto; Tjandra Wasesa; Diana Zuhroh; Sutini Sutini; Wiratna Wiratna
AKUNTANSI 45 Vol. 4 No. 2 (2023): 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.v4i2.1876

Abstract

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.
Sistem Informasi Akuntansi Pembelian Pada PT. Antakesuma Inti Raharja Di Surabaya: Laporan Kegiatan Kuliah Kerja Lapangan Aulia Isnaini Hasanah; Sutini Sutini; Heri Toni; Diana Zuhro; Tjandra Wasesa; Wiratna Wiratna
Cakrawala: Jurnal Pengabdian Masyarakat Global Vol. 2 No. 4 (2023): Cakrawala: Jurnal Pengabdian Masyarakat Global
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/cakrawala.v2i4.1706

Abstract

In the era of globalization like today, accounting information is a very valuable resource for a company. Information is needed to overcome competition in the business world. Important information needed is information that is strategic in nature, meaning information related to the long-term life of the company that is used as logical decision making and leads to the desired action. This situation requires the company to be more active and productive in running its business. Therefore, good and organized internal control is needed. One important factor that must be considered by companies is the purchase accounting information system. According to Mulyadi (2016: 3) the accounting system is an organization of forms, records and reports that are coordinated in such a way as to provide financial information needed by management in management. Accounting information systems have a very important role in companies to be competitive. Accounting information systems can assist managers in providing information and support in decision making and other policies.
Penerapan Sistem Akuntansi Penerimaan Kas Pada Badan Amil Zakat Nasional Provinsi Jawa Timur (Laporan Kegiatan Kuliah Kerja Lapangan) Putri Puspita Sari; Tjandra Wasesa; Heri Toni; Sutini Sutini; Diana Zuhro
Cakrawala: Jurnal Pengabdian Masyarakat Global Vol. 2 No. 4 (2023): Cakrawala: Jurnal Pengabdian Masyarakat Global
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/cakrawala.v2i4.1708

Abstract

The amil zakat agency in preparing financial statements must be guided by the Statement of Accounting Standards (PSAK) 109 concerning the accounting of Zakat, Infaq, and Alms (ZIS) which was ratified on April 2010 and became effective on January 1, 2012. PSAK 109 regulates the recognition, measurement, presentation and disclosure of Zakat, Infaq, and Alms (ZIS) transactions. One of the discussions in PSAK 109 Today's technological progress is accelerating, requiring various groups to continue to make changes, especially in meeting information needs. Get it fast and akura. Fast and accurate information will help in planning, control and decision making. One of the needs of information management is financial information that is actually packaged practically with the help of computers. In today's era, computers are tools that can support the progress of the company. Computers can help solve problems in management, computing, data security, system creation, and decision making, and nowadays computers are increasingly used by all kinds of companies, not only big ones but also small ones are starting to use them. Many companies use computers to process company accounting data. "The use of computers in accounting offers enormous benefits in terms of data preparation, master data entry, and financial reporting transactions" (Yuswanto, Leo Sanjaya Hanafi, 2013: 258), so computers are an important tool for creating systems. Cash on the balance sheet is the most important activity because almost every transaction made by the authority or involving a company or with an outside party affects cash According to Martini (2012; 180)
Prosedur Pemberian Pinjaman Kredit Pada Primkopal Komando Pendidikan Marinir Surabaya (Laporan Kegiatan Kuliah Kerja Lapangan) Miftaqul Sandrina Wardani; Wiratna Wiratna; Sutini Sutini; Diana Zuhro; Tjandra Wasesa; Heri Toni
Cakrawala: Jurnal Pengabdian Masyarakat Global Vol. 2 No. 4 (2023): Cakrawala: Jurnal Pengabdian Masyarakat Global
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/cakrawala.v2i4.1710

Abstract

The beginning of the word credit comes from Latin, namely "Credere" which means trust, which is the trust of the creditor that the debtor will return the loan and interest in accordance with the agreement of both parties. According to the Banking Law, credit is the provision of money or bills that can be likened to it, based on an agreement or loan agreement between a bank and another party, which requires the borrower to pay off its debt after a certain period of time with interest. Various forms of credit according to OJK (Financial Services Authority) such as unsecured credit loans (KTA), Credit Cards, Motor vehicle loans, Business loans. One of the most popular forms of credit is bank or financial credit, it credits money to borrowers who must pay it back in the future. Primkopal Marine Education Command Surabaya is a cooperative whose one of its business units is the Savings and Loans Business (USP). The Primkopal of the Surabaya Marine Education Command serves or requires its members to save, in addition to being able to provide credit to its members. The crediting process is inseparable from the crediting procedures carried out, for this reason, the cooperative management must provide integrated crediting procedures to make it easier for members to follow each credit granting procedure. Credit procedures are used as an effort to minimize the occurrence of bad loans, where bad loans that occur directly disrupt the operational activities of the cooperative. Hasibuan stated that controlling credit management (2006: 105) is an effort to keep the credit provided smooth, productive, and not bad. The credit management control system aims to avoid abuse of authority by various parties concerned and avoid unhealthy lending practices, so that the risk of bad loans in cooperatives can be minimized and not exceed credit health standards.
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 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 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