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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 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.
Analisis Sistem Informasi Akuntansi Penjualan Dalam Upaya Meningkatkan Sistem Pengendalian Internal Pada PT X Di Surabaya Rayfandy Rayfandy; Diana Zuhroh; Wiratna Wiratna; Chandra Chandra; 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.v2i2.1595

Abstract

This study aims to analyze how the sales accounting information system in an effort to improve the internal control system at PT. X. This type of research is a case study. Data collection techniques used are interviews, documentation, and observation. The data analysis technique used is descriptive technique, the steps taken to achieve the objectives of this study are (1) identification of sales accounting information systems. (2) analysis of the network of procedures that make up the sales accounting information system. (3) evaluation of weaknesses and potential risks in the application of sales accounting information systems. (4) analysis of recommendations on the application of sales accounting information systems for weaknesses and potential risks PT X control system has been running well, the company has a high commitment to satisfying all customer needs through the Implementation of the ISO 9001-2015 Quality Management System. The results showed that the weakness of the credit sales system of PT. X is in the credit function section, lack of searching for information about customer credit status, concurrent work. In addition, the company also does not apply payment terms, there is no agreement between the seller and the buyer with a cash discount, the term of payment, and the amount of the discount given.
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.
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.
Dampak Pendapatan Asli Daerah dan Pendapatan Transfer dari Pemerintah Pusat terhadap Peningkatan Belanja Daerah di Provinsi Kalimantan Timur Tahun 2018-2022 Tarisa Dana Shobiha; Diana Zuhroh; Tjandra Wasesa; Sutini Sutini; Wiratna Wiratna
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.v4i1.4973

Abstract

This study aims to analyze the effect of Regional Original Revenue (PAD) and Transfer Revenue from the Central Government on the increase in Regional Expenditure (Belanja Daerah) in East Kalimantan Province during the 2018–2022 period. The research utilizes a quantitative method with multiple linear regression analysis, employing secondary data sourced from regional budget implementation reports (APBD). The results indicate that PAD has a positive and significant effect on Regional Expenditure, meaning that an increase in the region’s own revenue contributes to higher spending capacity. Additionally, Transfer Revenue from the Central Government also demonstrates a positive and significant effect on Regional Expenditure. Both variables play an essential role in regional financial growth and public service provision. These findings suggest that optimizing PAD is crucial for improving fiscal independence and reducing dependency on central government transfers. Efficient management of Transfer Revenue is equally vital to ensure the sustainability of regional financial resources. This study offers valuable insights for local governments in East Kalimantan, particularly in their efforts to improve budget allocations, enhance fiscal autonomy, and foster sustainable economic growth. Furthermore, the study serves as a useful reference for developing sound regional financial policies to support the long-term development of East Kalimantan
Penerapan Sistem Informasi Akuntasi Penggajian dan Pengupahan Karyawan pada PT.TSM Surabaya Alfida Dwi Sulistyowati; Wiratna Wiratna; Heri Toni P; Tjandra Wasesa; Diana Zuhroh
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.v4i1.4974

Abstract

This research is a qualitative study that utilizes both primary and secondary data sources. It was conducted at PT. TSM in Surabaya, a company engaged in buying and selling car spare parts. The primary aim of this research is to examine the application of the employee payroll and wage accounting information system at PT. TSM Surabaya. The results of this study indicate that the company’s method of calculating salaries and wages for employees still does not utilize an effective accounting system, which is not aligned with established theories. Additionally, the company relies on manual salary calculations, which creates inefficiencies and errors in the payroll process. The absence of a computerized payroll system highlights a significant gap in the company's operational processes. This manual approach poses challenges in terms of accuracy, speed, and transparency, which could potentially affect employee satisfaction and overall business performance. The research further reveals that the company has not yet implemented automated or integrated payroll systems that could improve the accuracy and efficiency of the payroll process. In conclusion, this study suggests the need for PT. TSM Surabaya to adopt an automated payroll system, in line with industry standards, to enhance operational efficiency, minimize human errors, and ensure timely and accurate employee compensation. This could help the company stay competitive and improve its financial management practices.
Penyusunan Laporan Keuangan Sesuai Sak EMKM Sebagai Pertanggungjawaban Pengelolaan Dana Desa pada Badan Usaha Milik Desa Surya Sejahtera Kedungturi Kecamatan Taman, Kabupaten Sidoarjo, Jawa Timur Anita Amalia Firdaus Abdullah; Wiratna Wiratna
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : 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.v4i2.5337

Abstract

This study aims to prepare the financial statements of the Surya Sejahtera Village-Owned Enterprise (BUMDes) to comply with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). BUMDes Surya Sejahtera, located in Kedungturi Village, Taman District, Sidoarjo Regency, manages an Integrated Waste Processing Facility (TPST) business unit. However, manual and unstandardized financial records result in incomplete and unsystematic financial statements, complicating strategic decision-making. This study used a qualitative descriptive approach, collecting data through interviews, documentation, and observation. The data obtained were analyzed to evaluate the compliance of the BUMDes' financial statements with the SAK EMKM principles. The results indicate that restructuring the financial statements in accordance with SAK EMKM resulted in more systematic, transparent, and accountable reports, consisting of a statement of financial position, an income statement, and notes to the financial statements. By preparing the financial statements in accordance with standards, the Surya Sejahtera BUMDes financial statements can improve transparency, accountability, and public and stakeholder trust in the management of village funds.
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