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All Journal Jurnal Mahasiswa Manajemen dan Akuntansi Journal of Managerial Sciences and Studies Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Tjandra Wasesa
Universitas 45 Surabaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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KUALITAS PRODUK DAN PROMOSI DALAM MEMPENGARUHI KEPUTUSAN KONSUMEN MENGGUNAKAN JASA PENYEWAAN PRODUK ALAT BERAT: STUDI KASUS PADA PT.SURYA TRIAS GEMILANG Fikri Firdaus; Sugiharto Sugiharto; Bambang Karnain; Tjandra Wasesa; Achmad Daengs GS
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 3 (2021): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v1i3.28

Abstract

This study aims to examine and analyze the effect of quality products and promotions on consumer decisions in using services rental of heavy equipment products at PT. Surya Trias Gemilang Surabaya. Study this is implemented at PT. Surya Trias Gemilang Surabaya in April Until June 2021. The research population is consumers who have used the service rental of heavy equipment products. Samples were taken as many as 35 people with random sampling technique. Data was collected using valid questionnaire. The dependent variable in this study is the decision consumers (Y), while the independent variables are product quality (X1) and promotion (X2). Data analysis was performed using multiple linear regression method. The results showed that: (1) there was a significant effect of product quality (X1) on consumer decisions (Y) in using tenant services heavy equipment products at PT. Surya Trias Gemilang Surabaya; (2) there is an effect significant promotion (X2) on consumer decisions (Y) in using heavy equipment product rental services at PT. Surya Trias Gemilang Surabaya; and (3) there is a significant effect of product quality and promotion on decisions consumers in using heavy equipment product rental services at PT. Sun Trias Gemilang Surabaya. Product quality factor (X1) and promotion (X2) has an influence of 68.9% on consumer decisions (Y) in use the services of renting heavy equipment products at PT. Surya Trias Gemilang Surabaya, while the remaining 31.1% is influenced by other variables that are not included in this study.
ACTIVITY BASED COSTING METHOD IN DETERMINING ROOM SERVICE COSTS. (Study Kasus at Hotel Wilis Indah Abadi In Nganjuk) Novia Maysaroh; Tjandra Wasesa; Diana Zuhro; Sutini Sutini; Annisa Rachmawati; Achmad Daeng GS
Journal of Managerial Sciences and Studies Vol. 4 No. 2 (2026): Agustus: 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.v4i2.132

Abstract

The object of this research is the Wilis Indah Abadi Hotel located in Nganjuk. So far, in determining the cost of room service, the traditional system is still used based on the costs incurred and identifying costs so that the determination of the cost of room service does not reflect the actual costs used by each room activity. The purpose of this study is to calculate and analyze the determination of the cost of room service using the activity based costing method and to find out the differences between the traditional and activity based costing methods. Researchers will identify costs, allocate costs based on their respective cost drivers and calculate using the activity based costing method according to the theory. So that the differences in determining the traditional method with the activity based costing method can be known. The results of this study indicate that there are differences between the traditional method and the activity based costing method, including: Teratai 5,241.13, Alamanda (5,228.11). Tulip (6,190.93) Pavilion 7,589.58.
Implementasi Tax Planning Atas Biaya Usaha dan Dampaknya terhadap Perhitungan PPH Terhutang pada PT X di Surabaya M Fatichul Birri; Tjandra Wasesa; Diana Zuhroh; Wiratna Wiratna; Sutini Sutini
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 5 No. 2 (2026): 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.v5i2.8143

Abstract

This research aims to analyze the implementation of tax planning regarding business expenses and its impact on the calculation of Corporate Income Tax (PPh Badan) payable by PT X in Surabaya. Business expenses constitute a crucial component in determining corporate profit; however, not all expenses recognized for accounting purposes are deductible for tax purposes. This discrepancy in treatment between accounting and taxation standards necessitates fiscal adjustments, which in turn affect the amount of income tax payable. The study employs a qualitative descriptive method using a case study approach, with data collection involving the documentation of PT X’s financial statements and tax data. Data analysis was conducted by identifying business expenses, preparing fiscal reconciliations, and comparing Corporate Income Tax calculations before and after the implementation of tax planning for business expenses. The results indicate that implementing tax planning for business expenses at PT X minimizes positive fiscal adjustments and optimizes fiscally deductible expenses. This leads to a reduction in taxable income and, ultimately, lowers the amount of income tax payable legally, without violating applicable tax regulations. Based on the findings, it can be concluded that the proper implementation of tax planning for business expenses—in accordance with tax regulations—enhances the efficiency of the company's tax burden. Therefore, the company is advised to maintain effective management of business expenses and improve its understanding of tax regulations to legally optimize its tax obligations. productivity.
Evaluasi Sistem Pengendalian Piutang untuk Mengurangi Piutang Tak Tertagih pada CV. Global Raja Internasional di Surabaya Selviana Debora Valentina; Sutini Sutini; Diana Zuhro; Tjandra Wasesa; Wiratna Wiratna
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 5 No. 2 (2026): 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.v5i2.8148

Abstract

This study aims to evaluate the accounts receivable control system in reducing the risk of uncollectible accounts receivable at CV. Global Raja Internasional in Surabaya. This study employs a qualitative approach with a descriptive method to obtain an in-depth understanding of the implementation of the accounts receivable control system in the company’s operational activities. Data were collected through observation, interviews with parties involved in receivables management, and documentation of relevant company records and documents. The results show that the accounts receivable control system at CV. Global Raja Internasional has been implemented through several stages, including credit provision to customers, accounts receivable recording, collection processes, and cash receipts. However, several challenges remain in its implementation, particularly delays in customer payments and suboptimal and inconsistent monitoring of accounts receivable aging. These conditions may increase the risk of uncollectible accounts receivable and potentially disrupt the company’s cash flow. Therefore, the company needs to improve customer creditworthiness analysis before extending credit, conduct regular monitoring of accounts receivable aging, and implement a more structured and well-documented collection schedule. Improvements in these areas are expected to strengthen the effectiveness of accounts receivable controls, reduce the risk of uncollectible accounts receivable, and maintain the stability and smooth flow of the company’s cash flow.
Terhadap Reliabilitas Penyajian Laporan Keuangan pada PT Prima Mandiri di Surabaya Alamsyah Isa Mahendra; Tjandra Wasesa; Diana Zuhro; Wiratna Wiratna; Heri Toni
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 5 No. 2 (2026): 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.v5i2.8151

Abstract

This study aims to analyze the effectiveness of fixed asset depreciation methods in supporting the reliability of financial statement presentation at PT Prima Mandiri Surabaya. This study employed a descriptive qualitative approach using data obtained through observation, interviews, documentation, and internal company records. The study focused on fixed assets comprising offset and digital printing machines depreciated using the straight-line method. The results indicate that the main issue concerned the useful lives of the old machines, which were inconsistent with the asset classifications used as tax references, resulting in higher depreciation expenses and requiring fiscal adjustments. At the end of 2025, the company exchanged the old machines for new ones and established useful lives of eight years for offset printing machines and sixteen years for digital printing machines. These adjustments reduced annual depreciation expenses, resulted in a more proportional cost allocation, and supported more reliable presentation of fixed asset information in the financial statements. The findings emphasize the importance of accurately estimating asset useful lives.
Co-Authors Achmad Daeng GS Alamsyah Isa Mahendra Annisa Rachmawati Bambang Karnain Diana Zuhro Diana Zuhroh Fikri Firdaus GS , Achmad Daengs Heri Toni M Fatichul Birri Novia Maysaroh Selviana Debora Valentina Sugiharto Sugiharto Sutini Sutini Wiratna Wiratna