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PERLAKUAN AKUNTANSI PIUTANG DAN PIUTANG TAK TERTAGIH PADA CV. KANI GORO INDONESIA DI SURABAYA astrilarasati; Wiratna Wiratna
AKUNTANSI 45 Vol. 1 No. 1 (2020): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Penjualan kredit merupakan penjualan dengan cara mengirimkan barang sesuai dengan order yang diterima dari pembeli dan untuk jangka waktu tertentu perusahaan mempunyai tagihan kepada pembeli tersebut. Berbeda dengan penjualan tunai, uang langsung dibayar oleh pembeli pada waktu transaksi penjualan, maka penjualan kredit pembayarannya dapat diterima beberapa waktu kemudian sesuai dengan perjanjian yang dibuat oleh penjual dan pembeli. Catatan akuntansi yang digunakan dalam prosedur penjualan kredit adalah: jurnal penjualan, kartu piutang dan kartu persediaan. Dengan adanya penjualan kredit akan timbul adanya piutang dagang. Piutang merupakan imbalan atas barang dan jasa yang diberikan dalam bentuk uang dan merupakan hak perusahaan terhadap pihak – pihak yang berkewajiban terhadap perusahaan. Piutang sangat penting dan memiliki nilai yang signifikan terhadap aktiva lancar perusahaan karena didalam suatu perusahaan dagang maupan jasa. Pendekatan penelitian yang dilakukan dengan melakukan observasi melalui dokumen, catatan dan laporan keuangan perusahaan. Dengan ini menghasilkan pendekatan bersifat kualitatif. Ruang lingkup penelitian ini membahas perlakuan akuntansi piutang mulai dari pencatatan, pengakuan, pengukuran piutang dan juga pencatatan piutang tak tertagih. Obyek dari penelitian ini adalah CV. Kani Goro Indonesia Surabaya. Perusahaan ini bergerak dibidang perdagangan berbagai macam spare part sepeda dan mobil. Penulis mendapatkan temuan bahwa perusahaan masih menggunakan pencatatan piutang tak tertagih dengan metode langsung tanpa menyisihkan cadangan untuk piutang tak tertagihnya, sehingga pencatatan piutang pada neraca jumlahnya besar.

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

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

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

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.

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

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.

Sistem Dan Prosedur Penggajian Dan Pengupahan Pada Cv. Mitra Jaya Abadi (Laporan Kegiatan Kuliah Kerja Lapangan) Mahira Nur Alfiani; Diana Zuhro; Sutini Sutini; Tjandra Wasesa; Wiratna Wiratna; 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.v2i4.1711

The issue of salary and wages always receives great attention from every employee, because salaries and wages are a source of income whose receipts are obtained from the education and skills he has during work. Salary and wage expenditure is very important because employees are very sensitive to errors in improper payroll so that it is good for salaries to be paid on time to be able to maintain a good working atmosphere. However, there are often problems in the company related to the provision of salaries and wages, such as employee salaries that are not paid on time and abuse by certain parties so that fraud and misappropriation arise that result in losses to the company. So the company cannot be arbitrary in the payment of salaries and wages, so the company provides a good control system for the payroll and wage system that is useful for improving employee welfare by using internal supervision on salaries and wages. In the company, one of the systems that supports company activities in handling transactions and activities related to salaries and wages is the payroll and wage accounting information system. The application of payroll and wage accounting information systems in a company can help management in managing labor costs that are neatly arranged and organized. The accounting information system in payroll and payroll describes a computerized recording system to record in the form of a flowchart flow section.

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.v2i4.1712

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.

Analisis Sistem Informasi Akuntansi Persediaan Barang Dagang Untuk Meningkatkan Efektivitas Pengendalian Internal Pada PT. Lotte Mart Surabaya Ratih Dwitama Wardani; Heri Toni; Sutini Sutini; 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.v2i4.1714

This increasingly fierce competition requires companies to manage all their resources as optimally as possible so that companies can produce and offer products that are needed and desired by consumers with high quality at adequate prices to continue to survive and can continue to develop so that they can generate profits. Business. Merchandise inventory is very important for trading companies. Inventories at trading companies generally consist of various types of trading goods in relatively large quantities. A diverse inventory of merchandise is one of the characteristics of a distributor’s business. Distributors whose merchandise are the object of research are a form of business that contributes to meeting the basic needs of Indonesian society. Inventory that is susceptible to various types of damage, obsolescence, excess or shortage of inventory. Inventory management activities include good and accurate recording according to needs as well as directing the flow and handling of inventory appropriately from procurement, storage to release. Supplies must be available when needed, with adequate quality and quantity, at the right place and at a reasonable price. Ignoring any responsibility related to inventory will have a negative impact on the smooth operation of traders. Inventory is needed to create sales to generate profits. Inventory is a current asset that has quite a high risk in the company’s activities. The risk from a physical perspective is if there is fraud in the inventory in the warehouse due to lack of supervision and damage to goods occurs which results in disappointed consumers.

Prosedur Penjualan Jasa Kamar Guest House Pada CV. Sintesa Kreasi Bersama di Surabaya Risda Vera Fitria; Tjandra Wasesa; Diana Zuhro; Sutini Sutini; Heri Toni; 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.v2i4.1736

In 2023, many economic actors will carry out business activities and compete fiercely among other business actors, both those operating in the industrial, trade and service sectors. However, in general, companies are founded by business actors to achieve predetermined goals such as current economic conditions. So the company will carry out strategies such as accounting information systems which are useful for improving the effectiveness and quality of work. Starting from a trading company where the company has the main activity of buying goods from suppliers and reselling them to consumers with physical changes or not. Meanwhile, service companies are companies whose main activity is providing various services such as convenience, security, and so on. Service companies consist of various kinds, an example of one of which is a hotel service company, hotels themselves also come in various forms such as hotels, inns, guest houses, dormitories, apartments and villas. A hotel is a building provided for people to stay overnight or take a break in the hope of getting services and other facilities for a fee, including other buildings that are integrated, managed by the same party, except for shops and offices (Government Regulation of the Republic of Indonesia Number 65 of 2001 dated 31 September 2001 article 1) (Wiyasha, Hospitality Accounting - Uniform Application System of Accounts Lodging Industry, 2010).

Sistem Pencatatan Akuntansi Berbasis System Application And Product In Data Processing (SAP) Pada Persediaan Barang Jadi WRG PT. Bhirawa Steel Surabaya Maria Christina R; Wiratna Wiratna; 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.v2i4.1737

With current technological developments, accounting systems are becoming increasingly complex. Companies must be able to update their work methods to improve the quality of financial reports. The company always uses an accounting system that is managed and integrated with its business. With a well-organized accounting system, it also offers good benefits for business management. Every business has several accounting systems that are interconnected and work together to achieve certain goals. In trading and manufacturing companies, inventory is one of the company's assets that can be used in the production process and then sold for profit or for use for internal purposes in the company's normal operations. Inventory is the most important key for a company, because this company has two functions, namely to determine the company's financial position and is also very influential in calculating the cost of goods sold to determine the amount of profit or loss for one season. Manufacturing Companies, hereinafter referred to as PT. Bhirawa Steel is a manufacturing company located on Jalan Margomulyo No. 6 Surabaya, which operates in the steel and iron business sector. In operational business activities, PT. Bhirawa Steel produces WRG products according to orders from customers in providing inventory of finished goods. The accounting system in recording inventory used by PT. Bhirawa Steel uses a computer program based on System Application and Product in Data Processing (SAP). Considering that inventory is an important element in company management, PT. Bhirawa Steel uses the SAP application as a means of internal control over its inventory recording.

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