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All Journal JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Ekomania Jihapenmas
Soesilawati Soema Atmadja
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Journal : Ekomania

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ANALISIS PENERAPAN METODE PENCATATAN AKUNTANSI BERBASIS CASH PADA TRANSAKSI-TRANSAKSI CV. TIGA PERMATA (AGEN BRILINK) Ayu Putri Pramita; Soesilawati Soema Atmadja
Ekomania Vol. 10 No. 2 (2023): Desember 2023
Publisher : Ekomania

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/ekomania.v10i2.10

Abstract

The accounting basic is an important proof in the recording. The cash basis is the accounting policy that recognizes the effect of transactions and other events when cash or its equivalent is received or paid as a confirmation of income or income, financing and expenses, assuming that the recognition will be made when cash is received or paid. received or money is spent. † The aim of this study was to analyze the application of cash accounting methods to the transactions in the CV. Tega Permata (BRILink's agent). To achieve these goals, the authors use the observation method and interviews with a qualitative approach to learn how to apply the accounting registration methods used in the company. Three gems (BRILink factor) not too big. With this method it is also possible to know clearly the financial position of the company at that time. The principle of the BRILink agent is nothing but fee sharing, this principle is very relevant when using this cash basis method.
ANALISA HARGA POKOK PRODUKSI PEMBUATAN BARANG TIANG PJU OCTAGONAL PADA CV. ENERGREEN INDONESIA Abdul Aziz; Soesilawati Soema Atmadja; Khakim, M. Azizul
Ekomania Vol. 10 No. 1 (2023): Agustus 2023
Publisher : Ekomania

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Abstract

Determination of the cost of goods manufactured is very important, because it can increase the competition that occurs between company in producing quality products at competitive prices. This study aims to analyze the cost of goods manufactured of octagonal PJU poles and analyze the comparison of the company's cost of goods manufactured with the full costing method of CV. Energreen Indonesia, Sidoarjo from February to May 2021. This research was conducted with a qualitative method, namely a survey and conducted on a sample selected to represent the entire population with an individual unit of analysis. company owners and observations, as well as secondary data sourced from literature studies and other literature that support the writing of this research. The results of the study found that the calculation of the cost of goods manufactured using company method for the single parabolic pole PJU octagonal H 7000 was Rp. 175.505.000, and from the double parabolic pole PJU octagonal H 7000 was Rp. 188,715,000. And in calculating the cost of goods manufactured according to the full costing method is better than the company's method in analyzing production costs, this is because the calculation of the cost of goods manufactured using the full costing method does not include general and administrative expense. become overhead costs, because these costs are a component of costs on the company's income statement
ANALISIS PERHITUNGAN PPh PASAL 21 DAN PPh PASAL 23 CV. INDIO MARGA EGASARANA SURABAYA Dinda Aditya Devi; Soesilawati Soema Atmadja
Ekomania Vol. 9 No. 3 (2023): April 2023
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Abstract

Taxes are an important aspect or contribution to complement and cover weaknesses in carrying out development or existing needs in government. One of income taxes is PPh Article 21 and PPh Article 23. The object of research in this study in CV. Indio Marga Egasarana, which is located in Surabaya and engaged in contracting business. This research is a qualitative research in which secondary data collection is not obtained through statistical procedures. By using sample calculation of PPh Article 21 and Article 23 PPh on CV. Indio Marga Egasarana Surabaya. Calculation and deduction systems for two companies have been carried out well. Although not done with a more professional person and company also reports its taxes on time.
PENERAPAN AKUNTANSI INFAQ SHODAQOH BERDASARKAN PSAK 109 di YDSF AL-FALAH SIDOARJO Mita Khusnul Desiana; Soesilawati Soema Atmadja
Ekomania Vol. 9 No. 3 (2023): April 2023
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Abstract

This research was created with the aim to find out how true in the application of zakat accounting in accordance with PSAK 109 which is a guideline for the preparation of financial statements that are applied to the Amil Zakat Institute of Al-Falah Social Fund Foundation (YDSF) Sidoarjo, so that the standard of financial statements that are able to have good accountability and transparent information that is fulfilled karne in the future report can be held accountable from the processing of the parties amil k epada people who have trusted to distribute zakat funds ( muzzaki). The type of research applied is qualitative with data obtained using interview methods, as well as observations. Yayasan Dana Sosial Al-Falah Sidoarjo has been good to apply PSAK 109 in terms of recognition, measurement and disclosure although it is still not perfect as it has been applied in accordance with PSAK 109 and still has to be in the process of adjustment. In terms of the presentation of financial statements from the Al-Falah Sidoarjo Social Fund Foundation still does not meet the standards that have been made by IAI in the form of psak 109 rules, although Yayasan Dana Sosial Al-Falah Sidoarjo already has a monthly financial report to be submitted to muzzakinya as a form of financial information and responsibility for the form of financial flow transparency, but the making of reports that have been regulated in PSAK 109 obliges to each organization amil zakat u to make a report that has been arranged on its contents, which consists of several accounting bookkeeping standards, namely, Financial Position Report, Fund Change Report, Asset Management Report, Cash Flow Statement, and Notes on Financial Statements, so that in this case can realize perfect accountability in its management.
ANALISIS PERSEDIAAN BAHAN BAKU PADA CV. HOLOPIS DAYA BERSAMA SURABAYA Dian Aprillia Lestari; Soesilawati Soema Atmadja
Ekomania Vol. 9 No. 3 (2023): April 2023
Publisher : Ekomania

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Abstract

Dalam perusahaan adanya bahan baku merupakan hal yang sangat penting apabila bahan baku yang diperlukan tidak ada maka proses produksi juga tidak dapat dilakukan jika proses produksi mengalami kendala itu juga akan memberikan pengaruh terhadap laba atau profit perusahaan karena pada dasarnya setiap perusahaan memiliki tujuan yang sama yaitu ingin mendapatkan laba yang sudah direncanakan. Penelitian ini dilakukan di CV. Holopis Daya Bersama Surabaya. Dalam penelitian ini menggunakan metode wawancara dan observasi pada objek secara langsung yang termasuk penelitian kualitatif. Dalam perusahaan ini mereka tidak menyimpan kelebihan bahan baku karena hal tersebut dianggap akan menimbulkan biaya tambahan untuk menyimpan bahan baku tersebut. Dan juga apabila bahan baku disimpan terlalu lama maka akan mengakibatkan turunnya kualitas dari bahan baku tersebut yang apabila masih tetap digunakan akan mengakibatkan penurunan kualitas produk yang akan dihasilkan oleh suatu perusahaan. Perusahaan yang diteliti ini bergerak pada bidang kontraktor yang menangani proyek pembuatan toko dan gudang. Untuk melaksanakan proyek tersebut memerlukan bahan baku dalam menangani setiap proyeknya. Dalam mendapatkan bahan baku yang akan digunakan dilakukan perhitungan dan perencanaan terlebih dahulu dan hal tersebut dilakukan oleh pihak perusahaan. Dengan teraturnya jumlah persediaan maka proses produksi bisa berjalan sesuai dengan perencanaan yang sudah direncanakan dan apabila persediaan tersebut mengalami kekurangan maka kita tidak bisa menghasilkan produk sesuai dengan jumlah yang telah ditentukan dan hal tersebut akan berakibat ada kurangnya keterediaan produk yang dibutuhkan konsumen dan akan berpengaruh pada penjualan perusahaan.
SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT SPAREPART PADA CV. PREMIERE WOOD MANUFACTURING DI SIDOARJO, JAWA TIMUR Luluk Masluka; Soesilawati Soema Atmadja; Mochamad Fatchur Rohman
Ekomania Vol. 9 No. 3 (2023): April 2023
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Abstract

This study aims to determine the credit sales accounting information system applied by CV. Premiere Wood Manufacturing and analyze whether the credit sales accounting information system is in accordance with the SOP (Standard Operating Procedure) applied by the company. The data used by the researcher is primary data, obtained from direct observation to the company and interviews with the sales department. The method used in this study uses a descriptive qualitative approach, which means that researchers identify problems with credit sales accounting information systems in CV. Premiere Wood Manufacturing.
MENGGALI PERSEPSI WAJIB PAJAK ATAS KEPUASAN PENDAMPINGAN PELAPORAN SURAT PEMBERITAHUAN (SPT) OLEH RELAWAN PAJAK Sandra Lista Wati; Soesilawati Soema Atmadja
Ekomania Vol. 9 No. 3 (2023): April 2023
Publisher : Ekomania

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Abstract

This study aims to determine the perception of Taxpayers (WP) on the satisfaction of reporting assistance for Annual Tax Returns (SPT) conducted by Tax Volunteers (RP) KPP Pratama Surabaya Tegalsari. This research method uses a qualitative descriptive approach. The sample selection in this study was conducted using online and offline interview techniques to collect research data. The population in this study is the Individual Taxpayer (WPOP) who reports the Annual SPT assisted by Tax Volunteers in all tax service offices in Surabaya. As for the sample in this study, namely taxpayers who are assisted by KPP Pratama Surabaya Tegalsari Tax Volunteers when filling out the WPOP SPT. This study found that the assistance activities for filling out the SPT WPOP carried out by Tax Volunteers in order to help taxpayers were considered very effective. This can be seen from the results of interviews conducted with both Taxpayers and Tax Volunteers who explained that Taxpayers were greatly helped and felt satisfaction after being accompanied by Tax Volunteers when reporting SPT WPOP. Most of the Taxpayers are satisfied with the existence of this Tax Volunteer program because the process of reporting the Taxpayers' Annual Tax Return becomes easier and not long, the Tax Volunteers are able to guide Taxpayers in filling out their Annual SPT. With this program, it is able to reduce the difficulties felt by taxpayers when filling out their annual tax returns and it is hoped that in the future it can increase taxpayer compliance in reporting their annual tax returns.
Co-Authors Abdul Aziz Amriel, Egan Evanzha Yudha Ayu Putri Pramita ayu santoso, thea geby Dian Aprillia Lestari Dinda Aditya Devi Luluk Masluka M Azizul Khakim Mita Khusnul Desiana Mohammad Andri Yani Mufiddatul Khasanah Nanik Kustiningsih Sandra Lista Wati Saniatur Rizqiyah