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All Journal Media Mahardhika Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Mahasiswa Manajemen dan Akuntansi
Wiratna Wiratna
Universitas 45 Surabaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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BERPIKIR KRITIS DAN BERPIKIR KREATIF PEKERJA PEREMPUAN DI SURABAYA UNTUK KESEJAHTERAAN KELUARGA MELALUI PENINGKATAN KUALITAS HIDUP KELUARGA Rina Dewi; Wiratna Wiratna
Media Mahardhika Vol. 18 No. 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i3.166

Abstract

The purpose of this study is to look at the effect of critical thinking and creative thinking on family welfare through intervening variables of quality of life in women workers in Surabaya. The concept of a research framework is built on understanding existing theories about critical thinking, creative thinking and reconstruction of family welfare through the quality of family life. This study consisted of 305 samples of female workers in Surabaya who had school-age children. Data obtained from questionnaires distributed to respondents. Using Structural Equation Modeling statistical modeling techniques, with Stata 14 Software. Critical thinking and creative thinking are needed for women workers to be able to do time, mind and energy management for office work and household chores so that a better quality of life will ultimately lead to family welfare. From this study the results were obtained the first model Y = 0.51 X1 + 0.47 X2, which means that exogenous variables consisting of critical thinking (X1) and creative thinking have a positive and significant effect on intervening endogenous variables, namely quality of life (Y) The Second Model Z = 0.93 Y which means the quality of life variable (Y) has a positive and significant effect on the dependent variable namely family welfare (Z). All latent variable indicators have a positive and significant effect with z values> 1.96. This research illustrates the importance of critical thinking and creative thinking for women workers in fighting for the quality of family life in order to achieve a prosperous family. This cannot be formed quickly, it takes time to continue to enrich themselves with new knowledge and insights.
Peranan Akuntansi Pertanggungjawaban Sebagai Alat Pengendalian Biaya pada PT. Aperindo Prima Mandiri di Surabaya Ratih Dwitama Wardani; Wiratna Wiratna; Sutini Sutini
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 5 No. 2 (2026): Juni : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v5i2.7737

Abstract

This study aims to determine the role of accountability accounting as a cost control tool in PT. Aperindo Prima Mandiri in Surabaya. The research method used is qualitative, which allows researchers to understand phenomena in depth through descriptive studies. The main problem in this study is that the preparation of budgeting as a long-term work plan that covers all parts of the company has not been implemented. The results of the study show that the accountability accounting applied has not functioned optimally as a cost control tool. This can be seen from the absence of a separation of controlled and uncontrolled costs, so that the cost accountability report has the potential to experience irregularities. This condition can reduce the effectiveness of cost control and hinder the achievement of company goals. This study emphasizes the importance of implementing accountability accounting consistently, including comprehensive budgeting and cost separation according to control categories. Thus, accountability accounting can play a role as a managerial instrument that supports efficiency, transparency, and accountability in the management of company costs.
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.
Peranan Akuntansi Pertanggungjawaban sebagai Alat Pengendalian Biaya pada PT. Aperindo Prima Mandiri di Surabaya Ratih Dwitama Wardani; 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.v5i2.8145

Abstract

This study aims to determine the role of responsibility accounting as a cost control tool at PT. Aperindo Prima Mandiri in Surabaya. This study employs a qualitative method, as this approach enables the researcher to understand and analyze in depth the phenomena related to the implementation of responsibility accounting within the company. Data were collected through observation, interviews, and documentation related to the cost control system and responsibility reporting of the company. The problem identified in this study is that the company has not optimally implemented budget preparation as a long-term work plan covering each department or responsibility center. This condition causes the planning and cost control processes to be less effective. The results show that the implementation of responsibility accounting at PT. Aperindo Prima Mandiri has not been able to properly fulfill its function as a cost control tool. This can be seen from the absence of a clear separation between controllable and uncontrollable costs for each department. In addition, budgets and responsibility reports have not been fully utilized as a basis for performance evaluation. This condition has the potential to cause discrepancies in cost responsibility reports and hinder the effectiveness of the company's cost control. Therefore, improvements are needed in the implementation of responsibility accounting, particularly in budget preparation, cost classification, and responsibility reporting, to support more effective cost control.
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 Alamsyah Isa Mahendra Diana Zuhro Diana Zuhroh Heri Toni M Fatichul Birri Ratih Dwitama Wardani Rina Dewi Selviana Debora Valentina Sutini Sutini Tjandra Wasesa