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All Journal YUME : Journal of Management Akuntansi'45 EKONOMIKA45 Cakrawala: Jurnal Pengabdian Masyarakat Global Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Pengabdian Masyarakat
Wiratna Wiratna
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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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Perilaku Inovatif Dalam Competitive Dynamic: Tinjauan Studi Bibliometric Rina Dewi; Diana Zuhro; Achmad Daengs GS; Wiratna Wiratna
YUME : Journal of Management Vol 5, No 3 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i3.3411

Abstract

Abstrak Penelitian ini bertujuan untuk menggali pemahaman berkaitan dengan studi pada bidang perilaku inovatif dalam rangka melakukan tindakan kompetitif dalam pasar yang semakin ketat persaingannya. Desain penelitian menggunakan sumber data Scopus, metode yang digunakan analisa Bibliometric dan menggunakan software Vos Viewer untuk menggambarkan semua penelitian yang pernah dilakukan sepanjang tahun 1988 – 2020 diperoleh 71 dokumen berbetuk artikel yang relevan dalam penelitian ini. Temuan penelitian adalah produktifitas penelitian, peta tema penelitian yang terdiri dari tujuh kluster dan konsep dan konteks perilaku inovatif dalam level individu, tim dan organisasi serta dinamika persaingan dalam level individu, bisnis dan perusahaan. Implikasi penelitian ini diharapkan mampu memberikan kontribusi bagi pengembangan ilmu pengetahuan khususnya di bidang perilaku inovatif dan dinamika persaingan dan umumnya pada bidang manajemen strategis. Kata Kunci: Perilaku Inovatif, Competitive Dynamic, Bibliometric, Peta Tema Penelitian.AbstractThis study aims to explore understanding related to studies in the field of innovative behavior in order to take competitive action in an increasingly competitive market. The research design used the Scopus data source, the method used was Bibliometric analysis and used the Vos Viewer software to describe all research that had been carried out during the years 1988 - 2020, obtained 71 documents in the form of relevant articles in this study. The research findings are research productivity, the research theme map consisting of seven clusters and the concept and context of innovative behavior at the individual, team and organizational levels as well as the dynamics of competition at the individual, business and company levels. The implication of this research is expected to be able to contribute to the development of science, especially in the field of innovative behavior and competitive dynamic and generally in the field of strategic management. Keywords: Innovative Behavior, Competitive Dynamic, Bibliometric, Research Theme Map.  
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.
Kajian Penyusunan Laporan Keuangan pada Koperasi Karyawan Mandiri Perum Damri Surabaya Tarisa Dana Shobiha; Wiratna Wiratna
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.v3i2.3117

Abstract

In accordance with Law No. 25 of 1992 Chapter I Article 1 paragraph (1) concerning cooperatives. Cooperatives are business entities whose members are individuals or cooperative legal entities based on cooperative principles as well as people's economic movements based on the principle of family. Cooperatives are formed and managed democratically to meet the needs of members without making profit the main goal because cooperatives are established to improve the economic welfare of their members. The characteristics of cooperatives that distinguish them from other business entities are that cooperative members have a dual identity, namely members as owners and at the same time users of cooperative services. The history of cooperatives initially began in the 20th century. The history of cooperatives began with the results of small businesses that were not spontaneous and carried out by the common people. Low economic capacity encouraged small businesses to escape from suffering. Cooperatives were introduced in Indonesia in 1896 where the establishment of cooperatives was pioneered by R. Aria Wina Atmaja in Purwokerto, Central Java. On July 12, 1947, the cooperative movement in Indonesia held its first cooperative congress in Tasikmalaya. The date of the congress was later determined as Indonesian Cooperative Day. The existence of cooperatives in Indonesia is regulated in the 1945 Constitution article 33 paragraph 1 and Law no. 17 of 2012 concerning cooperatives. In Indonesia there are several types of cooperatives including savings and loan cooperatives, producer cooperatives, multi-purpose cooperatives, consumer cooperatives and many more including employee cooperatives. Employee cooperatives are cooperatives whose members are employees of the company itself without outside communities.
Co-Authors Alfida Dwi Sulistyowati Anita Amalia Firdaus Abdullah Aprillia Arum Anggreini astrilarasati Aulia Isnaini Hasanah Chandra Chandra Dewi Kumala Sari Diana Citra Wati Diana Zuhro Diana Zuhroh Ester Christina Akunut Fitri Aulia GS , Achmad Daengs Heri Toni Heri Toni Hendro Heri Toni Hendro P Heri Toni Hendro Pranoto Heri Toni P Heri Tony Islami Islami Mahira Nur Alfiani Maria Christina R Maria Christina Rahayu Miftaqul Sandrina Wardani Nadia Natalia Syahfitri Natalia Kristina Putri Septiowati Rahayu Rahma Fatimah Santoso Ratih Dwitama Wardani Rayfandy Rayfandy Ria Galuh Yuli Pratiwi Rina Dewi Risda Vera Fitria Riska Amelia Sujarwanti Sujarwanti Sutini Sutini Tarisa Dana Shobiha Tjandra Wasesa Vivi Puspita Anggraeni