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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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Penetapan Harga Jual Barang Dagang Pada PT. X Di Surabaya Vivi Puspita Anggraeni; Wiratna Wiratna; Achmad Daengs GS; Diana Zuhroh; Sutini Sutini; Tjandra Wasesa; 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.v2i2.1550

Abstract

This study aims to determine the determination of the selling price of trade goods at PT. X and the right selling price of merchandise at PT. X. The research method used is descriptive qualitative. The types of data used in this study are qualitative and quantitative data collected by field survey techniques, literature studies, observations, documentation, and interviews. The subject of this study was PT. X, with the object under study is the determination of the selling price of trade goods at PT. X. Researchers used income statements, as well as inventory helper books from 2019 to 2021. The results of research at PT. X regarding the determination of the selling price of merchandise is still not right than what should be set by the company according to information from the company and the selling price is set with a large percentage only part of the profit expected by the company alone without calculating the operational costs that have been incurred by the company in a certain period of time for the merchandise. After the selling price is recalculated as a percentage according to information from the company, it is still unable to cover the company's operating costs which within 3 years continue to increase and are still with an operating loss position. Then the selling price is calculated and redetermined based on the new markup percentage by calculating the operating costs incurred and the amount of profit expected by the company in 3 merchandise inventories in 2019-2021, obtained net profit in 2019 of IDR 23,088,849, in 2020 of IDR 51,481,314, and in 2021 of IDR 49,104,928. Determining the right selling price in the company is expected to provide the maximum possible profit for the company and achieve company goals.
Penerapan Metode Penilaian Persediaan Barang Dagang Pada PT. Chemical Di Surabaya Islami Islami; Sutini Sutini; Diana Zuhroh; Wiratna Wiratna; Tjandra Wasesa; 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.v2i2.1551

Abstract

This study aims to determine the application of the method of valuation of merchandise inventory at PT. Chemical that conform to generally accepted standards. The research method used in this study is descriptive qualitative. The types of data used in this study are quantitative data and qualitative data with collection techniques in the form of initial preliminary surveys, literature studies, observations, documentation, and interviews. The subject of this study was PT. Chemical, with the object under study is a method of valuing merchandise inventory at PT. Chemical. Researchers used inventory auxiliary book data for one of the trade goods from 2019 to 2021. The results showed that PT. Chemical does not apply the method of valuation of merchandise inventory, so the company cannot know the final value of merchandise inventory, gross profit, and cost of goods sold (COGS) of the company's merchandise. The inventory valuation method applied should be in accordance with the actual condition of the inventory of these trade goods in the company, considering that the goods sold are food chemicals with an expiration period of 2 to 3 years. PT. Chemical is advised to use the FIFO assessment method, because with this method in 2019-2021 the highest gross profit of other assessment methods was obtained, namely in 2019 of IDR 12,449,091, in 2020 of IDR 40,765,000, and in 2021 of IDR 19,880,000. The final inventory value with the FIFO assessment method also obtained the highest value, namely in 2019 of IDR 88,800,000, in 2020 of IDR 51,300,000, and in 2021 of IDR 23,730,000. The lowest value of goods sold was IDR 86,990,909 in 2019, IDR 329,240,000 in 2020, and IDR 228,090,000 in 2021.
Analisis Sistem Informasi Akuntansi Penjualan Kredit Pada PT. SMS Surabaya Riska Amelia; Diana Zuhroh; Wiratna Wiratna; Heri Toni Hendro; Tjandra Wasesa; Sutini Sutini
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.v2i2.1585

Abstract

This line research aims to find out the lcredit sales laccounting information lsystems at LPT. lMS lSurabaya and ln ln to lnd out lhow lshould l lpt lpt lpt lpt lpt lpt lpt. lSurabaya SMS. The research method used is qualitative-descriptive, which is in nature to describe, describe, compare, some data and conditions as well as explain a situation in such a way that a conclusion can be drawn. The types of data used are qualitative data and quantitative data, with data sources namely primary data and secondary data which are collected using interview, observation, and documentation techniques. The results showed that the credit sales system at PT SMS did not function properly where the marketing department carried out credit sales transactions without a supervisor's account and direct billing to customers. Therefore, the application of a credit sales system according to theory is very necessary because there are 6 different functions in the credit sales system where each function is a controller or internal control.
Penerapan Sistem Informasi Akuntansi Penjualan Pada PT”X” Di Surabaya Nadia Natalia Syahfitri; Wiratna Wiratna; Achmad Daengs GS; Diana Zuhroh; Sutini Sutini; Tjandra Wasesa; 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.v2i2.1590

Abstract

This research was conducted at PT”X” in Surabaya. The purpose of this study was to determine the sales accounting information system that has been running at PT”X” in Surabaya. PT”X” uses the cash of sales menthod. This research is a research using qualitative methods, using data sources, namely observation, interviews, documentation conducted at PT”X” in Surabaya. The method used is the descriptive method which is an analysis using data obtained by the author from several document related to the company. The results of this study indicate that PT”X” implements sales payments in cash with the method of paying before the goods are received and the methode of paying when the goods are received. The sales accounting information system at PT”X” in Surabaya still has a dual function between the sales function and the cash receipts function which is still carried out by the sales administration staff.
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 Harga, Kualitas Produk Dan Kualitas Pelayanan Terhadap Volume Penjualan Produk Jasa Bordir Pada Cv. Aditama Di Kota Surabaya Mahrusul Faizin; Achmad Daengs GS; Mahjudin Mahjudin; Diana Zuhro; Tjandra Wasesa
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.v2i1.1613

Abstract

This study analyzes the effect of price, product quality and service quality to increase sales volume embroidery services Aditama CV of Surabaya. Data were obtained from questionnaires and direct observation in the field. Data were analyzed using multiple linear regression. The finding’s show that the simultaneous price, product quality and service quality affect the volume of sales. This means that the price, product quality and service quality of each has and effect on the sale of embroidery services Aditama CV of Surabaya. Partially price variables have a dominant influence on the sales volume, which indicates that at an affordable price will increase the company's sales volume.
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.
Evaluasi Sistem Akuntansi Penerimaan KasvDalam Rangka Meningkatkan Pengendalian Intern Pada Pt. Luas Nusantara di Bojonegoro Giri Harto Prasojo; Tjandra Wasesa; Diana Zuhro
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.v4i1.4086

Abstract

The rapid and rapid population growth has a very large influence on the community's need for housing. Where a house is a primary human need, because a house is a means of shelter, protection and rest. The house is also a place to share joys and sorrows and build a household for a family. This condition is utilized by development companies, to develop their business in terms of providing housing facilities for the community such as housing, apartments, condominiums, and so on. PT. Luas Nusantara is a private company engaged in the largest developer in Bojonegoro which has a strong foothold in the strategic Bojonegoro market and a good position, where in increasing its sales target it uses a credit sales strategy. So this is interesting to do research. The purpose of this study is to determine and evaluate the cash receipt system in order to create an efficient and effective internal control system implemented by PT. Luas Nusantara. The research used is a type of descriptive qualitative research, the purpose of using this method is to try to find a new form of knowledge, explain in detail, find methods for solving problems, study various processes and find forms of practical applications. From the evaluation conducted at PT. The Archipelago still has weaknesses in the receipt system, including the duplication of functions between the cash receipt section and the recording section, and the finance department officers have never been rotated. From what has been described above, it can be concluded that (1) in the cashier's function, the dual function as a biller is prohibited, so this function must be separated so that there is no misappropriation of accounts receivable (2) forms with printed letters must be ready to be used in the next project, so that in the process there is no misappropriation by related parties (3) finance department officers should always be rotated.
Dampak Kualitas Produk, Kualitas Pelayanan, Dan Kepercayaan Pelanggan Terhadap Loyalitas Pelanggan: Studi Pada Evanur Cards Surabaya I Gede Wiyasa; Achmad Daengs GS; Rina Dewi; Diana Zuhro; Tjandra Wasesa
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.v4i1.4090

Abstract

Marketers generally want that the customers they create can be maintained forever. This is not an easy task considering that changes can occur at any time, both changes in customers such as tastes and psychological aspects and changes in environmental conditions that affect the psychological, social and cultural aspects of customers (Dharmmesta, 1999). Marketing strategies that aim to create and maintain customer loyalty include marketing strategies that are oriented towards long-term relationships (relationship marketing). The first understanding of relationship marketing lies in its difference with discrete transactions. Discrete transactions emphasize a short-term relationship pattern. While relationship transactions emphasize more on long-term relationship patterns (Gronhaug, et al., 1999). Berry and Parasuraman (1992) consider that relationship marketing is an effort to attract, develop and strengthen relationships between two parties. The parties involved are not limited to the relationship between producers and sellers, but also to the relationship between producers and service users. While Morgan and Hunt (1994) look more at all activities directly related to compiling, developing, and maintaining reciprocal relationships between service providers and service users.
Penerapan Balanced Scorecard Sebagai Evaluasi Kinerja : Studi Kasus Pada Cv. Pelita Aluminium Surabaya Amelya Nur Khoida; Hardi Supeno; Tjandra Wasesa; Diana Zuhroh; Heri Toni HP
Journal of Management and Creative Business Vol. 3 No. 2 (2025): April : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v3i2.4185

Abstract

In facing an increasingly competitive business environment, accurate and comprehensive work and information measurement methods are needed. Companies must realize that not only financial capabilities must be considered but also non-financial capabilities such as consumer and employee needs. Many companies currently still use traditional performance systems, namely assessing performance based on finance alone so that they pay less attention to non-financial. In this case, the method that can be used is the Balanced Scorecard. The purpose of using the Balanced Scorecard method is to measure financial and non-financial performance. With the Balanced Scorecard, the company's vision, mission, and strategy are translated into targets and benchmarks through four perspectives, namely the financial perspective, customer perspective, internal business process perspective, and learning and growth perspective that will support the company's success. Determining and implementing the right strategy for its targets makes it easier for companies to survive in increasingly fierce competition. Three principles that make it possible to link the Balanced Scorecard with business unit strategies are the existence of a causal relationship, performance triggers, and relationships with finance to get maximum results. Implementing the Balanced Scorecard requires cooperation and commitment between employees and management.
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