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All Journal Indonesian Accounting Literacy Journal Glosains: Jurnal Sains Global Indonesia
Sudjana Sudjana
Politeknik Negeri Bandung

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Evaluasi Sistem Pengendalian Internal Persediaan Bahan Baku Baku Untuk Meningkatkan Efektivitas Penggunaan Bahan Baku (Studi Kasus pada Departemen Production Planning and Inventory Control PT. Chitose Internasional Tbk-Cimahi) Salma Shinta Anggraini; Sudjana Sudjana
Indonesian Accounting Literacy Journal Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.351 KB)

Abstract

Raw material inventory is one of the company's assets that has an important position in a company, both in the trading companies and industrial companies (manufacturing companies). Inventory influences the company's production process which will produce goods to be sold to gain the company's profit. Therefore, the company must manage its inventory well for the smooth production process and the company also needs effective internal control of raw materials inventory in order to assist management in the company in controlling operational activities that has complex scope so that the activity is effective and efficient. Chitose International Inc, has implement internal control of raw material inventory, but in practice there are often problems that occur. Therefore, an evaluation must be implemented on the internal control system of raw material inventory. The research method used is a qualitative descriptive method supported by data analysis tools such as control matrix. Data collection techniques are collected by observation, interviews, documentation, and questionnaires that distributed to the staff of the Department of Production Planning and Inventory ControI, Accounting Department, and Internal Auditors at Chitose International Inc.
Perancangan Aplikasi Sistem Informasi Akuntansi Laporan Keuangan Menggunakan Microsoft Access 2016 (Studi Kasus Pada CV. Batara Tour & Travel) Leony Ridha Imani; Sudjana Sudjana
Indonesian Accounting Literacy Journal Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (964.257 KB)

Abstract

This research is intended to design an application of the accounting information system of the financial report on the CV. Batara tour & travel using Microsoft access 2016 that can help in managing and recreating financial statements to be more effective and efficient. The design of the application is done using qualitative research methods with case studies and development approaches. The system development method used is the system development life cycle (SDLC). The data used in the manufacture of this application includes primary and secondary data. CV. Batara tour & travel already had an accounting system, but it was still done by hand. As technology progresses, it needs to compile financial statements to determine the financial condition of the company during a particular period, to assist in the business decision making process. By applying computerized accounting information systems for financial statements, it is hoped that it will make it easier for companies to record accounting to make financial statements effectively and efficiently so that companies can make a business decision.
Perancangan Aplikasi Sistem Informasi Akuntansi Penjualan Berbasis Web (Studi Kasus pada CV. Citra Mandiri) Fryda Ismawati Nur Azizah; Sudjana Sudjana
Indonesian Accounting Literacy Journal Vol 1 No 3 (2021): Indonesian Accounting Literacy Journal (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1324.948 KB) | DOI: 10.35313/ialj.v1i3.3173

Abstract

The use of good technology can have a positive impact on the development of the company. Sales accounting information system is one of the application of accounting information system that can help companies whose main activities are sales. Sales are a way for companies to earn revenue. CV. Citra Mandiri is a company that provides building construction services. Within a month, the company conducted service sales transactions 3-4 times, with turnover reaching Rp. 50.000.000. The company still implements a sales accounting information system manually using paper and stationery, and semi-manual using spreadsheet applications. So that recording until the creation of sales reports is not effective and efficient. The company often has difficulty to record and process sales data, as well as losing documents, notes, and files. To overcome this, it is necessary to design a web-based sales accounting information system application. This research is qualitative research using case study approach. This application was developed using SDLC (system development life cycle), CodeIgniter framework and MySQL database management system. In addition, this application is designed to adapt to the current sales accounting information system, starting from input orders by clients, to produce an output in the form of sales-related reports.
Implementasi SAK EMKM Dalam Penyusunan Laporan Keuangan Muhammad Fadhil Ar'razi; Khozin Arief; Sudjana Sudjana
Indonesian Accounting Literacy Journal Vol 3 No 2 (2023): Indonesian Accounting Literacy Journal (March 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v3i2.3178

Abstract

Pisang Mesir Indonesia is one of the micro, small and medium enterprises (MSMEs) which is engaged in the production and sale of packaged snacks, namely banana chips. This company has made financial records but the method used is still cash-based so it does not reflect the actual financial situation and is not in accordance with SAK EMKM. This is due to the limited knowledge of owners and employees regarding the preparation of correct financial statements and not yet aware of the existence of SAK EMKM. This study aims to assist Pisang Mesir Indonesia in compiling financial reports based on SAK EMKM. The research method used in this research is descriptive qualitative. Data collection was carried out by means of observation, interviews, and documentation.
Pelatihan Sosial Media Facebook Ads dan Instagram For Business Dalam Meningkatkan Penjualan Rendra Trisyanto Surya; Etti Ernita Sembiring; Sudjana Sudjana; Fatmi Hadiani; Endang Hatma Juniwati
Glosains: Jurnal Sains Global Indonesia Vol. 3 No. 2 (2022): Glosains: Jurnal Sains Global Indonesia
Publisher : Sekolah Tinggi Agama Islam Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59784/glosains.v3i2.85

Abstract

Munculnya “Cimahi Mall”, awalnya karena tumbuhnya kebutuhan masyarakat ekonomi kelas menengah dan bawah di Kota Cimahi terhadap baju-baju Fashion yang semakin trendi dan beragam, namun dengan harga yang terjangkau (murah). Sewa toko yang relative murah menyebabkan mayoritas toko di mal ini masuk dalam kategori Usaha Mikro, dengan rata-rata omset sekitar Rp 30 juta sebulan. Namun, maraknya bisnis toko online menyebabkan sebagian besar toko tenan ini mengalami penurunan omset penjualan yang cukup serius. Tim PKM POLBAN kemudian mencari solusi dengan mengadakan pelatihan dan kegiatan Pendampingan untuk meningkatkan Kasadaran (Awareness) para pelaku bisnis skala UMKM ini tentang pentingnya “Digital Business” dan memasarkan produk mereka. Dan kemudian mengajari ketrampilan penggunaan Facebook dan Instagram untuk promosi secara online, agar penjualan mereka kembali normal. Hasil dari Pelatihan dua kali ini, menunjukkan adanya peningkatan penjualan, yaitu sebesar 28% saat mulai menggunakan Facebook Ads.Terjadi juga peningkatan yang cukup signifikan setelah menggunakan fitur “Instagram for Business”. Namun, peningkatan penjualan ini tidak merata. Ada “gap” yang cukup besar di setiap tenan toko yang mengikuti Pelatihan. Salah satu faktor penyebab adalah, adanya perbedaan generasi dalan motivasi didalam memanfaatkan HP dan Sosesial Media. Peserta yang berusia di bawah 30 tahun (Generasi Milenial) cenderung lebih aktif dan berani dalam memanfaatkan HP mereka untuk melakukan promosi produk secara online. Tidak terbebani secara psikologis terhadap IT Literacy dan gaya komunikasi spontan konsumen internet. Sebaliknya, peserta yang berusia diatas 40 tahun, terlihat gamang dan ragu-ragu dalam memulai kegiatan promosi menggunakan Sosial Media.
Co-Authors Endang Hatma Juniwati Fryda Ismawati Nur Azizah Hadiani, Fatmi Khozin Arief Leony Ridha Imani Muhammad Fadhil Ar'razi Rendra Trisyanto Surya Salma Shinta Anggraini Sembiring, Etti Ernita