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ANALISIS TINGKAT HUNIAN DAN PENDAPATAN HOTEL DI KABUPATEN JEMBER SELAMA BULAN BERKUNJUNG KE JEMBER (BBJ) Susanto, Andri Mardi; Susanti, Indria Yuli; Neviyani, Neviyani
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 14, No 1 (2015)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar

Visits to Jember Month (BBJ) is an annual event held by the Government of Jember, creating a form of tourism in the form of entertainment activities such as sports, arts, culture, and science. This study aims to analyze the occupancy rate and the number of traveller spositive effect on hotel revenues during a visit to Jember (BBJ) in Jember. The sample in this study is that there are hotels in Jember City District as much as 31 hotels. Based on calculations SPSS version 16.0 for windows found results positive effect on the occupancy rate of income in Jember. While the number of tourists no significant effect on hotel revenues. Keywords: occupancy rate, tourist, revenue

Perhitungan dan Pelaporan Pajak Pertambahan Nilai (PPN) Pada PT. Mitra Tunas Raya Kabupaten Jember dengan Adanya Perubahan UU. Nomor 7 Tahun 2021 Rafsanjani, Sofia Dwi; Susanto, Andri Mardi; Lestari, Hari Budi
ACCOUNT (Journal of Accounting and Finance) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v1i2.1544

This research aims to explain the calculation and reporting of value added tax at PT. Partners with Tunas Raya Jember Regency in 2022 with Law no. 7 of 2021. The research method used in this research uses a qualitative descriptive approach. Data collection techniques in this report were obtained from observations on report objects, documentation and literature studies. The results of the research show that the calculation of Value Added Tax of PT. Mitra Bersama Tunas Raya is in accordance with Law no. 42 of 2009 and Law no. 7 of 2021.

Perhitungan Break Event Point (BEP) pada Usaha Mikro Kecil Menengah (UMKM) “Yuli Bakery” Jember Maram, Ghaitsul; Susanto, Andri Mardi; Suwarso, Suwarso
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v2i1.1689

The study is to describe the calculation of Break Even Point in Micro, Small, and Medium Enterprises (MSME) “Yuli Bakery". The break even point calculations are an important tool in financial management to determine a breaking point. The study used the quantitative if approach, based on the operational costs associated with MSME "Yuli Bakery". This research method included the collecting of data from the interview's notes, observation and documentation on the "Yuli Bakery". The type of data used are secondary data that include a company profile, a cost data, production data, a product sale price, and sales data of a product. The results showed that the calculation of Break Even Point (BEP) occurred when MSME "Yuli Bakery" sold 565 units of products.

Perhitungan Harga Pokok Produksi Minuman Kopi Pada Kedai “Hobi Kopi” Kecamatan Ambulu Kabupaten Jember Sugiarto, Mohammad Alif Dzulkifli; Lestari, Hari Budi; Susanto, Andri Mardi
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v2i1.1690

Accurate and precise calculation of the cost of production is very important because the cost of production can provide information in determining selling prices and increasing profits. This research aims to explain the calculation of the Cost of Production (HPP) of drinks at Kedai Hobi Kopi, Ambulu District, Jember Regency. The research method used was a qualitative method and the samples used were 4 best-selling product variants. The results of the research show that calculating the Cost of Goods Production (HPP) using the full costing method has a smaller gross profit value compared to the company's calculations because the company does not calculate production costs in detail, only using Raw Material Costs (BBB) to determine the Cost of Goods Production (HPP). So that the gross profit obtained tends to be greater.

Implementation of Learning Innovations in Society 5.0 to Stimulate Creative Thinking Skills at Higher Education Susanto, Andri Mardi; Epriliyana, Nike Norma; Utama, Hanif Hadinata
JURNAL DIMENSI PENDIDIKAN DAN PEMBELAJARAN Vol 12, No 1 (2024): Januari 2024
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/dpp.v12i1.8282

The high need for the internet for reference is increasingly changing student learning patterns. In the era of Society 5.0, learning models need innovation to keep up with technological developments. This study aims to describe the influence between Society 5.0 learning innovations on creative thinking skills in higher education. Respondents in this study amounted to 50 students from the Accounting, Management and Economic Education Study Programs who took the Introduction of Management course. The data collection technique used an e-questionnaire. Data analysis using multiple linear regression analysis. The results showed that learning innovations of Society 5.0 consisting of learning model innovations; learning media innovations; learning strategy innovations; and assignment innovations had an effect on student creative thinking skills.

Penerapan Standar Akuntansi Keuangan EMKM Pada Laporan Laba Rugi di Kedai Hobi Kopi Kecamatan Ambulu Kabupaten Jember Setiawan, M. Erik; Lestari, Hari Budi; Susanto, Andri Mardi
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 2 (2024): September
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v2i2.2181

SAK EMKM is used by entities that do not or have not been able to fulfill the accounting requirements regulated in SAK ETAP. In SAK EMKM, the entity's financial statements are prepared using basic accrual and business continuity assumptions, as used by micro, small and medium entities and using the business entity concept. This research aims to determine the application of SAK EMKM to the profit and loss report at the "Hobi Kopi" Shop, Ambulu District, Jember Regency. This research uses a qualitative descriptive approach and analyzes the data using a profit and loss report form based on SAK EMKM. The results of this research show that Kedai Hobi Kopi's profit and loss recording is not in accordance with SAK EMKM. The SAK EMKM explains that there are items in the Profit and Loss Report, namely income, operating expenses, other expenses and tax expenses. Meanwhile, Kedai Hobi Kopi's profit and loss report presents COGS where the COGS contains operating expenses which should be separated for each type of expense. There are still expense accounts that have not been included in the income statement, such as asset depreciation expenses and asset repair expenses. After implementing SAK EMKM in the profit and loss report, there is no difference in the nominal profit achieved because basically the expenses presented by Kedai Hobi Kopi are in accordance with the expense rules based on SAK EMKM.

Perhitungan dan Pelaporan Pajak Pertambahan Nilai (PPN) Pada PT. Mitra Tunas Raya Kabupaten Jember dengan Adanya Perubahan UU. Nomor 7 Tahun 2021 Rafsanjani, Sofia Dwi; Susanto, Andri Mardi; Lestari, Hari Budi
ACCOUNT (Journal of Accounting and Finance) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v1i2.1544

This research aims to explain the calculation and reporting of value added tax at PT. Partners with Tunas Raya Jember Regency in 2022 with Law no. 7 of 2021. The research method used in this research uses a qualitative descriptive approach. Data collection techniques in this report were obtained from observations on report objects, documentation and literature studies. The results of the research show that the calculation of Value Added Tax of PT. Mitra Bersama Tunas Raya is in accordance with Law no. 42 of 2009 and Law no. 7 of 2021.

Perhitungan Break Event Point (BEP) pada Usaha Mikro Kecil Menengah (UMKM) “Yuli Bakery” Jember Maram, Ghaitsul; Susanto, Andri Mardi; Suwarso, Suwarso
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v2i1.1689

The study is to describe the calculation of Break Even Point in Micro, Small, and Medium Enterprises (MSME) “Yuli Bakery". The break even point calculations are an important tool in financial management to determine a breaking point. The study used the quantitative if approach, based on the operational costs associated with MSME "Yuli Bakery". This research method included the collecting of data from the interview's notes, observation and documentation on the "Yuli Bakery". The type of data used are secondary data that include a company profile, a cost data, production data, a product sale price, and sales data of a product. The results showed that the calculation of Break Even Point (BEP) occurred when MSME "Yuli Bakery" sold 565 units of products.

Perhitungan Harga Pokok Produksi Minuman Kopi Pada Kedai “Hobi Kopi” Kecamatan Ambulu Kabupaten Jember Sugiarto, Mohammad Alif Dzulkifli; Lestari, Hari Budi; Susanto, Andri Mardi
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v2i1.1690

Accurate and precise calculation of the cost of production is very important because the cost of production can provide information in determining selling prices and increasing profits. This research aims to explain the calculation of the Cost of Production (HPP) of drinks at Kedai Hobi Kopi, Ambulu District, Jember Regency. The research method used was a qualitative method and the samples used were 4 best-selling product variants. The results of the research show that calculating the Cost of Goods Production (HPP) using the full costing method has a smaller gross profit value compared to the company's calculations because the company does not calculate production costs in detail, only using Raw Material Costs (BBB) to determine the Cost of Goods Production (HPP). So that the gross profit obtained tends to be greater.

Penerapan Standar Akuntansi Keuangan EMKM Pada Laporan Laba Rugi di Kedai Hobi Kopi Kecamatan Ambulu Kabupaten Jember Setiawan, M. Erik; Lestari, Hari Budi; Susanto, Andri Mardi
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 2 (2024): September
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v2i2.2181

SAK EMKM is used by entities that do not or have not been able to fulfill the accounting requirements regulated in SAK ETAP. In SAK EMKM, the entity's financial statements are prepared using basic accrual and business continuity assumptions, as used by micro, small and medium entities and using the business entity concept. This research aims to determine the application of SAK EMKM to the profit and loss report at the "Hobi Kopi" Shop, Ambulu District, Jember Regency. This research uses a qualitative descriptive approach and analyzes the data using a profit and loss report form based on SAK EMKM. The results of this research show that Kedai Hobi Kopi's profit and loss recording is not in accordance with SAK EMKM. The SAK EMKM explains that there are items in the Profit and Loss Report, namely income, operating expenses, other expenses and tax expenses. Meanwhile, Kedai Hobi Kopi's profit and loss report presents COGS where the COGS contains operating expenses which should be separated for each type of expense. There are still expense accounts that have not been included in the income statement, such as asset depreciation expenses and asset repair expenses. After implementing SAK EMKM in the profit and loss report, there is no difference in the nominal profit achieved because basically the expenses presented by Kedai Hobi Kopi are in accordance with the expense rules based on SAK EMKM.

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