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PEMANFAATAN METODE ACTIVITY BASED COSTING DALAM SISTEM INFORMASI AKUNTANSI PENENTUAN BIAYA PADA BENGKEL MUJI JAYA Sukemi Kamto Sudibyo; Fitri Puji Astuti
MANAJEMEN Vol 1 No 2 (2021): OKTOBER : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

The Muji Jaya Workshop in determining the cost of body repair, it still uses a manual estimate model with paper media which will result in losses if the calculation of the cost of body repair that is informed to the customer is not enough so that the body repair costs received are not sufficient for the needs of raw material costs and labor costs in body work. The repair and preparation of financial statements will be disrupted and delayed for a long time if the note paper used is lost or damaged. This results in the owner not being able to make decisions quickly, precisely and accurately. From these various problems, Workshop Muji Jaya implements the use of the activity based costing method in the accounting information system for determining body repair costs in order to make it easier to determine the cost of body repairs to be more accurate and in presenting financial statements to be easier and more efficient because this method is guided by the assignment of costs to products. or services based on all required activities. Keywords: estimation, cost, activity based costing

SISTEM INFORMASI AKUNTANSI ANALISA LAPORAN KEUANGAN PADA PUSAT KOPERASI PEGAWAI REPUBLIK INDONESIA KENDAL MENGGUNAKAN METODE RASIO Edy Siswanto; Laksamana Rajendra Haidar Azani Fahmi; Moh. Muthohir; Sukemi Kamto Sudibyo; Sonia Varian Valmai
MANAJEMEN Vol 2 No 1 (2022): MEI : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v2i1.128

The Republic of Indonesia Employee Cooperative Center in Kendal Regency is a civil servant cooperative center in Kendal Regency which provides savings and loan services for its members.So far, the Indonesian Civil Servant Cooperative, Kendal Regency, does not yet have a special information system in managing finances, making financial reports and financial analysis activities. This causes the performance of cooperative employees to be slow, difficulties in finding customer data, loss of transaction data and presentation of information and analysis of cooperative financial statements takes a long time.With the implementation of an accounting information system for analyzing financial statements at the Indonesian Employee Cooperative, Kendal Regency using the financial ratio analysis method, it will be able to assist in managing finances in a database that is able to produce financial reports and analyze th

SISTEM INFORMASI AKUNTANSI MANAJEMEN KEUANGAN BERBASIS MULTI USER PADA KOPERASI AROFAH KENDAL Sukemi Kamto Sudibyo; Dewi Astuty
MANAJEMEN Vol 3 No 1 (2023): MEI : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v3i1.217

Currently, the majority of the Arofah Kendal Cooperative in financial management is still in the form of files, causing accumulation, damage, difficulty finding and even loss of financial data which has resulted in the Arofah Kendal Cooperative experiencing difficulties in presenting reports. The Arofah Kendal Cooperative always experiences an increase in transactions for the number of deposits and loans. The customer financial service system is centralized on one computer, so services must take turns, which takes a long time and is less effective. Implementing a Multi-User-Based Financial Management Accounting Information System, the Arofah Kendal Cooperative is able to overcome problems related to processing, financial filing and reporting. With a multi-user application, the database of the Arofah Kendal Cooperative is connected to each other to make it easier for each user to access the system according to authority simultaneously for data collection, financial transactions that can present up to date financial information according to the needs of cooperative management which provides effectiveness and efficiency in financial management, improves employee performance and maximizing customer service satisfaction for the Arofah Kendal Cooperative.

PEMANFAATAN METODE ACTIVITY BASED COSTING DALAM SISTEM INFORMASI AKUNTANSI PENENTUAN BIAYA PADA BENGKEL MUJI JAYA Sukemi Kamto Sudibyo; Fitri Puji Astuti
MANAJEMEN Vol. 1 No. 2 (2021): OKTOBER : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/imk.v1i2.98

The Muji Jaya Workshop in determining the cost of body repair, it still uses a manual estimate model with paper media which will result in losses if the calculation of the cost of body repair that is informed to the customer is not enough so that the body repair costs received are not sufficient for the needs of raw material costs and labor costs in body work. The repair and preparation of financial statements will be disrupted and delayed for a long time if the note paper used is lost or damaged. This results in the owner not being able to make decisions quickly, precisely and accurately. From these various problems, Workshop Muji Jaya implements the use of the activity based costing method in the accounting information system for determining body repair costs in order to make it easier to determine the cost of body repairs to be more accurate and in presenting financial statements to be easier and more efficient because this method is guided by the assignment of costs to products. or services based on all required activities. Keywords: estimation, cost, activity based costing

SISTEM INFORMASI AKUNTANSI ANALISA LAPORAN KEUANGAN PADA PUSAT KOPERASI PEGAWAI REPUBLIK INDONESIA KENDAL MENGGUNAKAN METODE RASIO Edy Siswanto; Laksamana Rajendra Haidar Azani Fahmi; Moh. Muthohir; Sukemi Kamto Sudibyo; Sonia Varian Valmai
MANAJEMEN Vol. 2 No. 1 (2022): MEI : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v2i1.128

The Republic of Indonesia Employee Cooperative Center in Kendal Regency is a civil servant cooperative center in Kendal Regency which provides savings and loan services for its members.So far, the Indonesian Civil Servant Cooperative, Kendal Regency, does not yet have a special information system in managing finances, making financial reports and financial analysis activities. This causes the performance of cooperative employees to be slow, difficulties in finding customer data, loss of transaction data and presentation of information and analysis of cooperative financial statements takes a long time.With the implementation of an accounting information system for analyzing financial statements at the Indonesian Employee Cooperative, Kendal Regency using the financial ratio analysis method, it will be able to assist in managing finances in a database that is able to produce financial reports and analyze th

SISTEM INFORMASI AKUNTANSI MANAJEMEN KEUANGAN BERBASIS MULTI USER PADA KOPERASI AROFAH KENDAL Sukemi Kamto Sudibyo; Dewi Astuty
MANAJEMEN Vol. 3 No. 1 (2023): MEI : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v3i1.217

Currently, the majority of the Arofah Kendal Cooperative in financial management is still in the form of files, causing accumulation, damage, difficulty finding and even loss of financial data which has resulted in the Arofah Kendal Cooperative experiencing difficulties in presenting reports. The Arofah Kendal Cooperative always experiences an increase in transactions for the number of deposits and loans. The customer financial service system is centralized on one computer, so services must take turns, which takes a long time and is less effective. Implementing a Multi-User-Based Financial Management Accounting Information System, the Arofah Kendal Cooperative is able to overcome problems related to processing, financial filing and reporting. With a multi-user application, the database of the Arofah Kendal Cooperative is connected to each other to make it easier for each user to access the system according to authority simultaneously for data collection, financial transactions that can present up to date financial information according to the needs of cooperative management which provides effectiveness and efficiency in financial management, improves employee performance and maximizing customer service satisfaction for the Arofah Kendal Cooperative.

PENERAPAN METODE AVERAGE DALAM PENGELOLAAN PERSEDIAAN BARANG DAGANG Sri Wahyuning; Sukemi Kamto Sudibyo; Elys Amalia
MANAJEMEN Vol. 4 No. 2 (2024): OKTOBER : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v4i2.790

A well-structured accounting system also provides good benefits to the management in running their business. Every business has multiple accounting systems that are linked together and work together to achieve specific goals. Inventory is a resource that can be stored to anticipate high demand from consumers. Every company, whether trading or manufacturing, always has inventory. Without optimal inventory levels, entrepreneurs run the risk that their business will eventually no longer be able to meet their needs. the desires of consumers who need or demand the products manufactured. This can happen because products are not always available, which also means entrepreneurs lose the chance to make the profits they should. Inventory in CV. Semarang Main Aircon Center does not yet have a computerized system or is still done manually. Data storage is still in the form of notes, so it is vulnerable to corruption and makes it difficult to find information about data on specific items and the number of elements in the resume. The Main Aircon Center makes it difficult to control incoming and outgoing goods when recording inventory data, as the work is only carried out by one administrative employee. Therefore, to solve this problem, it is necessary to record inventory using a computer to facilitate data processing. By using the averaging method, the company does not have to pay attention to the utilization of inventory in the warehouse. The averaging method also makes it easier to calculate costs because there is no need to pay attention to the first or last inventory, and it is easier to use.

Sistem Akuntansi Manajemen Keuangan Terintegrasi E-Commerce Untuk Meningkatkan Akurasi Laporan Keuangan Ewilla Sewing Demak Sukemi Kamto Sudibyo; Eni Endaryati; Vivi Kumalasari Subroto; Sri Wahyuning; Nur Rokhman; Agus Priyadi; Delinda Dalis Yuliani
MANAJEMEN Vol. 5 No. 1 (2025): MEI : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v5i1.950

The development of digital technology encourages business entities to utilize e-commerce to expand their market. However, many have difficulty managing financial reports because the online sales system is not yet integrated. Ewilla Sewing, a convection business, still records finances manually and separately from online sales. This study designs and implements an integrated e-commerce financial management accounting system to improve the accuracy, efficiency, and reliability of financial reports. The research method uses a descriptive qualitative approach with observation, interviews, and document analysis. The system was developed with a waterfall model. The results of the study show that the system is able to manage finances more efficiently, accelerate reporting, provide real-time data, support internal audits, and help make more appropriate decisions for Ewilla Sewing.

INTEGRASI SISTEM AKUNTANSI MANAJEMEN PENGGAJIAN DRIVER PADA PT. ADI SARANA ARMADA TBK (LOGISTICS) Sukemi Kamto Sudibyo; Eni Endaryati; Vivi Kumalasari Subroto; Sri Wahyuning; Nur Rokhman; Agus Priyadi; Arga Adriansah
MANAJEMEN Vol. 5 No. 2 (2025): Oktober : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v5i2.1394

Driver payroll management is a strategic aspect of financial management accounting because it not only accounts for a significant proportion of labor costs in logistics company operations but also directly relates to the well being of workers, the primary drivers of distribution. This study aims to analyze and design an integrated management accounting system that can improve the effectiveness, efficiency, and accuracy of driver payroll at PT Adi Sarana Armada Tbk. Using Research and Development (R&D) methods, the study was conducted in the logistics business unit through observation, interviews, and document review related to the existing payroll system. The results indicate that the integration of a digital based system accelerates the payroll process, increases transparency, and strengthens operational cost control. This system ensures salaries are paid fairly, on time, and according to regulations, while minimizing administrative errors. These findings underscore the importance of digital transformation as a managerial strategy to support operational performance and provide appropriate rewards to drivers, the primary drivers of logistics services.

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