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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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Penerapan Harga Pokok Produksi Pada PT. Hana Inti Berjaya (Darbe Cafe) Surabaya Ria Galuh Yuli Pratiwi; Diana Zuhro; Tjandra Wasesa; 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.v2i4.1738

Abstract

With the increasing number of business actors, there will be more competition in the form of price, quality, strategy and so on, making companies able to face competition. To achieve this, companies are required to be able to carry out company growth and increase profitability. One of the things that companies or management do is to reduce the cost of products. Where the cost of the product means the amount of expenses and expenses that are allowed, directly or indirectly, to produce goods and services that can be used or sold. To determine the right selling price, the company must first know the cost of the product to be sold. Before carrying out production activities, the company first prepares its production factors, such as raw materials which are the main ingredients to be processed into finished goods. Purchasing raw materials is part of inventory management because it is related to the procurement of goods in the form of raw materials, semi-finished materials, finished materials, auxiliary materials. The company's production results will affect the supply of raw materials, labor and overhead costs. Classifying costs and determining the cost of production is very important because this is the essence of the price of goods to be sold and products in process which will be presented in the balance sheet. If the production price is determined incorrectly, it will affect the selling price. Where a selling price that is too high will make the product less competitive in the market, while a selling price that is too low will also reduce the company's profits. To make it easier for companies to calculate the cost of production, companies use traditional methods as an easier approach in allocating production and overhead costs.
Sistem Informasi Akuntansi Pengeluaran Kas Pada Badan Amil Zakat Nasional (BASNAS) Provinsi Jawa Timur Rahma Fatimah Santoso; Sutini Sutini; Diana Zuhro; 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.v2i4.1739

Abstract

The government has established and formed a special institution that handles zakat, infaq and shadaqah funds. The presence of Law No. 23 of 2011 has regulated the centralization of Zakat management and is completely carried out by the state. With the presence of this Law, it is hoped that the potential for zakat can be realized in large amounts, and the management system can be known with certainty. The National Zakat Amil Agency (BAZNAS), which is the main institution that carries out zakat management, is expected to be able and capable of collecting zakat funds as optimally as possible and able to provide open and transparent accountability to muzakki and the community in general. With good management and transparency, muzakki will have a higher level of trust in BAZNAS as a place to distribute Zakat. Management of public finances in the form of zakat, infaq and shadaqah (ZIS) must be carried out carefully, precisely and cautiously. A good financial management system by public institutions including the National Amil Zakat Agency (BAZNAS) reflects the ability and performance of these institutions in managing funds sourced from the community. If the performance produces good results, the community will increasingly receive trust and trust in managing public funds, in this case Zakat, Infaq and Sadaqah (ZIS) funds from Islamic financial sources.
Penyusunan Anggaran Komprehensif Sebagai Alat Perencanaan Dan Pengendalian Laba Pada PT. X Di Sidoarjo Putri Septiowati Rahayu; Diana Zuhroh; Tjandra Wasesa; Wiratna Wiratna; Sutini Sutini; 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.v2i2.1530

Abstract

This research was conducted at PT. X in Sidoarjo is a company engaged in the snack food industry. The purpose of conducting this research is to find out and analyze the preparation of the sales budget as a means of planning and controlling profits.The data used will be analyzed using qualitative methods, namely this research begins with data collection, observation and analysis of documents related to the object of research and ends with drawing conclusions. The data collection technique used is by interviewing and observing the company's activities.Based on the research conducted at the company, a problem was found, namely that it could be seen that the control carried out by PT. X related to the operational activity of selling snacks is not optimal, this is because the company does not yet have work standards or work targets which are manifested in the form of plans to prepare a sales budget and costs related to operational sales of the company's products.
Evaluasi Sistem Informasi Akuntansi Penjualan Terhadap Pengendalian Penerimaan Kas Pada PT. IMS Di Surabaya Diana Citra Wati; Heri Toni Hendro P; Diana Zuhroh; Wiratna Wiratna; 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.v2i2.1532

Abstract

This research was conducted at PT. IMS is a moving company Distributor of traditional herbal medicine. The purpose of conducting research This is to analyze the sales accounting information system against. Cash receipts to reduce errors that occur. The data used will be analyzed by qualitative methods, namely analysis Descriptive which uses a description to support the analysis with ffocuses on the problems that occur in detail and only using descriptive explanations in the form of sentences. Data collection technique. The method used is by way of interviews with the head of division and oobserving company activities based on research conducted at the company. The discovery of several problems, namely credit sales systems and procedures as well the recording of accounts receivable is not systematic. So there is some confusion between receivables that have been paid and those that have not been paid. System maintenance expected to expedite the company’s operational activities and minimize mistakes that can harm the company.
Analisis Biaya Kualitas Terhadap Peningkatan Laba Usaha Pada CV. Eline Anugerah Kreasi Di Surabaya Natalia Kristina; Tjandra Wasesa; Wiratna Wiratna; Diana Zuhroh; Heri Toni
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.v2i2.1549

Abstract

This research is a type of research with qualitative methods with a descriptive approach. This study aims to determine the cost of quality at CV. Eline Anugerah Kreasi. The subject of this research is CV. Eline Anugerah Kreasi and the object of research is the quality cost of the company. Data analysis was carried out by analyzing quality cost reports for the last 2 years, namely: 2021 and 2022 to find out how much is spent each year related to the cost of quality in the products sold. The method used by the author is documentation, interviews with employees or managers who are directly related to quality cost reports and then analyzed descriptively, as well as records in the company which are also related to quality costs. The results showed that CV. Eline Anugerah Kreasi had not fully implemented the quality costing method, even though it looked good and had more turnover. It turned out that the profit generated did not experience a significant increase every month, this was due to the excessive spending to ensure product quality, things that should be the essence were shifted by inefficient spending. From what has been described above, a conclusion can be drawn that it is important to apply the quality cost method in a company, not only to pay attention to what is needed to improve or maintain the quality of an item, but also to pay attention to the correct application of quality costs.
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.
Analisa Selisih Varians Dalam Upaya Pengendalian Biaya Produksi Sedotan Steril Pada PT. ABC Di Mojokerto Sujarwanti Sujarwanti; Sutini Sutini; Wiratna Wiratna; Diana Zuhroh; Heri Toni
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.v2i2.1555

Abstract

PT. ABC is a company engaged in the processing of plastic pellets and various kinds of straws using machine tools to carry out their production. The purpose of this research is to find out how the production cost budget is prepared by PT. ABC and whether it is correct, and also to find out how to control production costs that occur at PT. ABC and is it efficient. This research is a qualitative research. The research data comes from the financial reports of PT. ABC in 2022, namely in the form of a budget and realization of production costs. The research sources used were interviews and literature studies. Based on the results of the analysis, the procedure for preparing the production cost budget at PT. ABC is not yet fully accurate when compared to existing theoretical studies, because there is a difference that results in inaccuracies in the production cost budgeting procedure. To find out how to control the production costs of PT. ABC and whether it is efficient is to analyze the difference in production costs by comparing the budgeted costs with actual costs. If there is a difference, whether profitable or unprofitable but still below the tolerance limit of 5%, it is said to be efficient. Then to find the cause of the discrepancy, an analysis of the difference in the cost of raw materials and direct labor is used which consists of the difference in price/tariff and the difference in quantity/efficiency. Whereas for the analysis of factory overhead costs using the four differences method consisting of budget differences, capacity differences, fixed efficiency differences, and variable efficiency differences. Based on the results of the difference analysis, it is known that between the budget and realisation, there is a profitable difference of Rp. 97,404,768.14 or 11.25% so that overall it can be said that the budget for production costs of PT. ABC is efficient or under control.
Penerapan Perhitungan Harga Pokok Produksi Pada CV Aulia Di Surabaya Fitri Aulia; Sutini Sutini; Wiratna Wiratna; Diana Zuhroh; Heri Toni
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.v2i2.1565

Abstract

CV. Aulia is a company engaged in the wood flooring processing industry and selling wood floors. The purpose of this study was to find out whether there is a difference between the calculation of the cost of production that has been done by the company and the calculation of the cost of production based on theory or what should be by using the Full Costing Method. This type of research is qualitative research. The research data was obtained by conducting observations, interviews, and literature studies. The results of the research show that there are differences in the difference between the calculation of the cost of production according to the company and the calculation of the cost of production based on theory or what it should be. The calculation of the cost of production used by the company so far is still very simple, namely by calculating the cost of raw materials, direct labor costs and factory overhead costs which only include indirect labor costs. The calculation of the cost of production is based on theory or should have a higher nominal value compared to the calculation of the company's cost of goods according to the company. This is because all factory overhead costs such as auxiliary costs, fuel costs, electricity costs and electricity depreciation costs are included in the calculation of the cost of production.
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.
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