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Analisis Sistem Informasi Akuntansi Persediaan pada Minimarket New Sarana Nurul Rizka Khoirunnisa; Zeni Rusmawati; Andrianto Andrianto
SUSTAINABLE JURNAL AKUNTANSI Vol 2 No 1 (2022): Volume 2 No. 1 Mei 2022
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v2i1.13441

An accounting information system is a computer-based system designed to convert accounting data into information. This information is useful to support the continuity of a business. Inventory is one of the most important components in accounting information systems because inventory is one of the assets that has a relatively large number of current assets or assets owned by the company. This research aims to determine the accounting information system for the inventory of merchandise at the â€œNew Saranaâ€ minimarket. This research is a descriptive qualitative research with research procedures in the form of observation, interviews, and documentation. Based on the results of the research, it is found that the service at the â€œNew Saranaâ€ minimarket is quite good. However, in the application of the accounting information system it still needed to be improved because many shortcomings could result in the different data of the amount of inventory physically and that listed on the computer. This is due to the existence of double jobs, incomplete documents, the lack of quality of human resources and the level of security, and the absence of Standard Operational Procedure (SOP) listed in the minimarket.Â

Pendampingan Kampung Pendidikan Kampung’e Arek Suroboyo (Kp Pas) RW 03 Kelurahan Ketintang Surabaya Mochamad Mochklas; Zeni Rusmawati; Aris Santoso; Roudotul Jannah
Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat Vol 2, No 1: Juli 2019
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Education Village of Kampung'e Arek Suroboyo (KP KAS) is one of the efforts to make the village in Surabaya feasible for children's growth and development. Help from the assistance of Education Village of Kampung'e Arek Suroboyo (KP KAS) in RW 03 Ketintang, so that the residents of Ketintang Baru can make a portfolio of an educational village, a village that is comfortable and safe for the process of growth and development. The participation of all components of the Ketintang residents RW 03 that will make this program successful. With the awareness and concern of the citizens of RW 03 Ketintang managed to become a village of education, a village that guarantees the development of children in a comprehensive manner both spiritual, intellectual, social emotional, and physical aspect

Penerapan Anggaran Biaya Produksi sebagai Alat Perencanaan dan Pengendalian Produksi pada PT. Surya Rengo Containers Cabang Surabaya Supri Setiyaji; Maâ€™ruf Syaâ€™ban; Zeni Rusmawati
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 4 No. 2 (2016)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v4i2.12787

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis penerapan anggaran biaya produksi yang dikeluarkan oleh perusahaan yang digunakan sebagai alat perencanaan dan pengendalian produksi pada PT. Surya Rengo Containers Cabang Surabaya. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan pendekatan kualitatif yaitu membandingkan perhitungan anggaran dan realisasi biaya produksi.Berdasarkan hasil analisis varians biaya produksi dalam penyusunan anggaran biaya bahan baku langsung, yang menunjukkan bahwa penerapan anggaran belum dilakukan secara efisien, hal ini disebabkan karena kurang tepatnya pengendalian biaya bahan baku langsung. Kemudian untuk varians anggaran biaya tenaga kerja langsung terdapat selisih yang unfavorable, hal ini disebabkan karena tidak efektifnya pelaksanaan anggaran biaya tenaga kerja langsung sebagai alat pengendalian. Dan disamping itu varians biaya overhead pabrik terdapat selisih yang unfavorable karena adanya selisih antara anggaran dengan realisasi biaya overhead pabrik.Kata kunci: Anggaran Biaya Produksi, Perencanaan, Pengendalian

PENGEMBANGAN UMKM MANDIRI MELALUI POTENSI WISATA WADUK CITANI DI DESA WOTANSARI GRESIK Mauliddah, Nurullaili; Julia, Dia Dewi; Mochklas, Mochamad; Rusmawati, Zeni
SEMAR : Jurnal Sosial dan Pengabdian Masyarakat Vol. 1 No. 3 (2023): Semar : Jurnal Sosial dan Pengabdian Masyarakat
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/semar.v1i03.506

Community service activities are based on discovering problems faced by the community or the environment after observations are made so that programs can be determined to suit their needs. Wotansari Village, one of the villages in Gresik Regency, has a new tourist attraction, which BUMDEs Giri Asih manages. However, many MSMEs who operate in the reservoir feel they need help managing their finances well and are still dependent on bank loans or loan sharks. In addition, the promotion of the pool still needs to be improved. Through community service activities, several programs implemented are: Educational activities on financial management towards family finances and independent businesses, Making promotional videos and photo spots as new vehicles, Optimizing village websites for independent population services. Based on the evaluation results, it is known that this community service activity has received a good response from the community, as evidenced by an increase in community understanding of good financial management, knowledge of the use of village websites for self-service, and the increasing introduction of the Waduk Citani to the general public.

ANALISIS SISTEM PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANG PADA CV. KURNIA ADI PERKASA SURABAYA Efianti Wibowo, Sarah; Rusmawati, Zeni; Surahman, Dedy
SUSTAINABLE Vol 4 No 1 (2024): Volume 4 No 1, Mei 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i1.22415

This paper examines the implementation of the internal control system for merchandise inventory at CV. Kurnia Adi Perkasa Surabaya. The type of research used in this research is a type of qualitative research with descriptive research methods. Data collection techniques in this study were in the form of observation, interviews, and documentation using analytical tools for internal control elements consisting of: 1) organizational structure that clearly separates functional responsibilities, 2) authorization systems and recording procedures, 3) practice healthy, and 4) employees whose quality is in accordance with their responsibilities. The results of the study of the internal control system in the procedure for managing merchandise inventory implemented by CV. Kurnia Adi Perkasa Surabaya is sufficient. However, there are still some that are not in accordance with the elements of internal control according to theory where there are multiple tasks in running the organization and some documents are not authorized by the proper party and there are stock differences due to lack of accuracy and negligence of related functions.

CAPITAL INTENSITY DRIVES TAX AGGRESSIVENESS IN INDONESIAN MANUFACTURING Hindayati , Nurul; Maharani , Rieska; Rusmawati , Zeni
International Journal Multidisciplinary (IJMI) Vol. 1 No. 3 (2024): International Journal Multidisciplinary (IJMI)
Publisher : Antis-Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijmi.v1i3.170

General Background: Tax aggressiveness remains a critical concern for policymakers, especially in emerging markets where regulatory frameworks and corporate practices are evolving. Specific Background: Manufacturing companies, particularly in the basic and chemical industries, play a significant role in the economy of Indonesia. Despite their importance, there is limited research on the impact of accounting conservatism, capital intensity, and earnings management on tax aggressiveness within this sector. Knowledge Gap: Previous studies have inconsistently reported the effects of accounting conservatism, capital intensity, and earnings management on tax aggressiveness, with mixed results and limited focus on the Indonesian context. Aims: This study aims to analyze the impact of accounting conservatism, capital intensity, and earnings management on tax aggressiveness among manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. Results: Using a sample of 115 observations from 23 companies, the study employed multiple regression analysis with IBM SPSS Statistics Version 25. The findings reveal that accounting conservatism and earnings management do not significantly influence tax aggressiveness, as evidenced by significance values of 0.939 and 0.282, respectively. Conversely, capital intensity is positively associated with tax aggressiveness, with a significance value of 0.018. Novelty: This study contributes to the literature by providing empirical evidence on the specific determinants of tax aggressiveness in the Indonesian manufacturing sector, highlighting the significance of capital intensity while challenging the relevance of accounting conservatism and earnings management in this context. Implications: The results offer valuable insights for stakeholders, including policymakers and regulatory bodies, to refine tax regulations and enforcement strategies, ensuring a more effective approach to managing tax aggressiveness in the manufacturing sector.

THE INFLUENCE OF GOOD CORPORATE GOVERNANCE (GCG) AND PROFITABILITY ON COMPANY VALUE Nuha , Hasna; Rusmawati, Zeni; Sari, Tyasha Ayu Melynda
Journal of Economic and Economic Policy Vol. 2 No. 4 (2025): Journal of Economics and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v2i4.76

Objective: This study aims to test the effect of independent variables on the dependent variable. The independent variables used in this study are Good Corporate Governance (GCG) and Profitability, and the dependent variable is Company Value. Method: The method used in this study is a quantitative method. The population in this study was 32 technology companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. The sampling technique used in this study was the purposive sampling technique and obtained a sample of 27 companies during the 2021-2023 period with a total sample of 81 financial reports. Hypothesis testing in this study used multiple linear regression analysis with the help of Statistical Package for the Social Sciences (SPSS) version 25 software. Results: In the results of this study, there were extreme data that caused the data to not be normally distributed, so it was necessary to do outlier data. After outlier, the data shows n or the number of samples is 65 from the total initial sample of 81 because 16 of the samples have extreme values or values that are very different from other data so they must be removed from the sample, because by removing data from the sample, the data can return to normal. The results of the study indicate that Good Corporate Governance (GCG) and Profitability do not affect the value of the company. Novelty: This study provides insights into the impact of Good Corporate Governance (GCG) and Profitability on Company Value, highlighting the necessity of data preprocessing through outlier removal to achieve normal distribution.

ANALISIS SISTEM PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANG PADA CV. KURNIA ADI PERKASA SURABAYA Efianti Wibowo, Sarah; Rusmawati, Zeni; Surahman, Dedy
SUSTAINABLE Vol 4 No 1 (2024): Volume 4 No 1, Mei 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i1.22415

This paper examines the implementation of the internal control system for merchandise inventory at CV. Kurnia Adi Perkasa Surabaya. The type of research used in this research is a type of qualitative research with descriptive research methods. Data collection techniques in this study were in the form of observation, interviews, and documentation using analytical tools for internal control elements consisting of: 1) organizational structure that clearly separates functional responsibilities, 2) authorization systems and recording procedures, 3) practice healthy, and 4) employees whose quality is in accordance with their responsibilities. The results of the study of the internal control system in the procedure for managing merchandise inventory implemented by CV. Kurnia Adi Perkasa Surabaya is sufficient. However, there are still some that are not in accordance with the elements of internal control according to theory where there are multiple tasks in running the organization and some documents are not authorized by the proper party and there are stock differences due to lack of accuracy and negligence of related functions.

PENGARUH KEPEMILIKAN INSTITUSIONAL, KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Rusmawati, Zeni
Jurnal Akuntansi Muhammadiyah (JAM) Vol 14, No 2 (2024): Edisi Juli - Desember 2024
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v14i2.2283

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan institusional dan kinerja keuangan terhadap nilai perusahaan. Untuk keputusan investasi diukur menggunakan jumlah kepemilikan institusional, kinerja keuangan diukur menggunakan return on assets dan nilai perusahaan menggunakan pengukuran price earning ratio. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan SPSS Versi 27. Sampel penelitian dipilih secara purposive sampling dari 26 perusahaan sektor food and beverage yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2021 hingga 2023. Jumlah observasi yang dianalisis adalah 78 data. Hasil penelitian ini secara parsial menunjukkan bahwa kepemilikan institusional dan kinerja keuangan pengaruh signifikan terhadap nilai perusahaan. Sedangkan hasil penelitian secara simultan menunjukkan bahwa kepemilikan institusional dan kinerja keuangan secara bersama-sama memiliki pengaruh signifikan terhadap nilai perusahaan.

Determinants of Earnings Persistence in Property and Real Estate Sector Companies Rusmawati, Zeni; Marina, Anna; Sya'ban, Ma'ruf
Jurnal Akuntansi Terapan dan Bisnis Vol 5 No 2 (2025): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v5i2.6417

The current condition of the real estate property sector is fluctuating, depending on government stimulus, investors and public interest. Companies will survive and even thrive if they are able to maintain and secure future profits. This study examines whether operating cash flow, debt levels, accruals, sales volatility, and institutional ownership are factors that can affect earnings persistence. This study was conducted on real estate and property companies listed on the IDX for the 2020-2024 period totaling 78 companies with a total of 390 observations. This study uses agency theory and signal theory. The method used in this study is quantitative. The data analysis technique uses multiple linear regression processed with SPSS software. The results and conclusions of this study indicate that the factors that affect earnings persistence are operating cash flow, debt levels, accruals, sales volatility and institutional ownership have an influence on earnings persistence.

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