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All Journal EKONOMIKA45 Jurnal Mahasiswa Manajemen dan Akuntansi Journal of Managerial Sciences and Studies
Wiratna
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PEMANFAATAN QUALITY COST REPORT PADA QUALITY IMPROVEMENT PROGRAM DALAM RANGKA EFISIENSI BIAYA PRODUKSI PADA PERUSAHAAN Ihda Mar’atun Solikhah; Wiratna
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 2 No. 1 (2014): Desember: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.923 KB) | DOI: 10.30640/ekonomika45.v2i1.15

Abstract

The data analysis technique that used is the ratio of the percentage of the quality cost to the total sales so that it can be known the effectiveness of quality improvement program to the increasing of sales volume. The effectiveness of quality improvement program is starting showing the good change that is there are the increasing performances of this program by achieving percentage of the quality cost to the sales.
THE INFLUENCE OF TAX PAYMENT AWARENESS AND UNDERSTANDING OF TAX REGULATIONS ON THE LEVEL OF LAND AND BUILDING TAX REVENUE AT THE REVENUE DEPARTMENT AND MANAGEMENT SURABAYA CITY FINANCE Lintiyaningrum, Indriyani; Wasesa, Tjandra; Zuhro, Diana; Sutini; Wiratna; Toni, Heri; Pranoto, Hendro; Daengs GS, Achmad
Journal of Managerial Sciences and Studies Vol. 1 No. 3 (2023): Desember: Journal of Managerial Sciences and Studies
Publisher : PT. Mawadaku Sukses Solusindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61160/jomss.v1i3.30

Abstract

In financing regional development, tax is an alternative source of financing needed by the government, including land and building tax. Land and Building Tax is the only property tax in Indonesia and has increased from year to year. Apart from that, Land and Building Tax has the largest number of taxpayers compared to other taxes. Even though Land and Building Tax has a broad impact, the proceeds from Land and Building Tax are returned to the regions concerned for the implementation and improvement of development in their respective regions. The aim of this research is to determine the influence of the level of awareness of tax payments and understanding of tax regulations for individual taxpayers, both partially and simultaneously, on land and building tax revenues in the work area of ​​the Rungkut Kidul Subdistrict Office. The population is all effective taxpayers registered in the working area of ​​the Rungkut Kidul Subdistrict Office. The sample used was 95 individual taxpayers for land and building tax. The sampling technique used purposive sampling, namely random sampling of 95 respondents. The analysis technique used is multiple linear regression.
Pengakuan Pendapatan Terhadap Praktek Sewa Menyewa Kios Dan Lapak Pada PT Sarana Niaga Surya Makmur Regita Prianti Sukma; Wiratna; Heri Toni
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 1 No. 1 (2022): April : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (815.48 KB) | DOI: 10.30640/jumma45.v1i1.157

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengakuan pendapatan atas sewa kios pada PT SNSM, untuk mengetahui pengakuan pendapatan atas sewa dengan menggunakan akrual basis Metode penelitian yang digunakan adalah deskriptif kualitatif adalah suatu pendekatan penelitian yang menggunakan data berupa kalimat tertulis atau lisan, perilaku, fenomena, peristiwa-peristiwa, pengetahuan atau obyek studi. Dalam penelitian ini, menunjukkan bahwa Pengakuan pendapatan menggunakan akrual basis, pendapatan diakui dan dicatat pada saat transaksi dan serah terima kios dan lapak meskipun belum ada pembayaran. Pencatatan dan pengakuan pendapatan menggunakan akrual basis ini menghasilkan laporan keuangan yang lebih akurat karena mencerminkan pendapatan perusahaan yang sesungguhnya meskipun menimbulkan Piutang dan ada resiko piutang tak tertagih.
Co-Authors GS , Achmad Daengs Heri Toni Ihda Mar’atun Solikhah Lintiyaningrum, Indriyani Pranoto, Hendro Regita Prianti Sukma Sugeng, Santoso Toni, Heri Wasesa, Tjandra Zuhro, Diana