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All Journal JEA17: Jurnal Ekonomi Akuntansi Measurement : Jurnal Akuntansi Majalah Ekonomi Competitive Jurnal Akuntansi dan Keuangan Jurnal Riset Akuntansi Aksioma Jurnal Mantik Accounting Global Journal Jurnal Informatika Ekonomi Bisnis Jurnal STEI Ekonomi Jurnal Akuntansi dan Manajemen Journal of Educational Review and Research Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Ekonomi Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan ALMUJTAMAE: Jurnal Pengabdian Masyarakat CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Golden Ratio of Mapping Idea and Literature Format Golden Ratio of Finance Management Abdimas Altruis: Jurnal Pengabdian Kepada Masyarakat International Journal of Multidisciplinary Research and Literature (IJOMRAL) Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi dan Keuangan Jurnal Riset Akuntansi dan Bisnis Indonesia Jurnal Akuntansi Keuangan dan Bisnis Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Dharma Pengabdian Perguruan Tinggi (DEPATI) Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Pengabdian Masyarakat STIE Surakarta (DIMASETA) Eastasouth Journal of Impactive Community Services Jurnal Riset Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Klabat Accounting Review Nusantara Community Empowerment Review Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Nusantara Entrepreneurship and Management Review Jurnal Pengabdian Masyarakat Indonesia (JPMI) International Economic and Finance Review EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat Svarga Pena: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi PASAI : Jurnal Pengabdian kepada Masyarakat Welfare: Jurnal Pengabdian Masyarakat Praktek Kerja Lapang Akuntansi
Achmad Wicaksono
Universitas Nahdlatul Ulama Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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ANALISIS RESPON MAHASISWA TERHADAP PEMBELAJARAN DARING MATA KULIAH PRAKTIK PERPAJAKAN (STUDI KASUS PADA PRODI AKUNTANSI UNIVERSITAS NAHDLATUL ULAMA SIDOARJO) Achmad Wicaksono
Journal of Educational Review and Research Vol 5, No 2 (2022): VOLUME 5 NUMBER 2 DECEMBER 2022
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/jerr.v5i2.3622

Abstract

Riset ini disusun dengan fokus pada pembelajaran daring yang berlangsung pada mata kuliah praktik perpajakan di Universitas Nahdlatul Ulama Sidoarjo. Tujuan riset  adalah untuk mengetahui respon mahasiswa terhadap pelaksanaan pembelajaran daring mata kuliah praktik perpajakan. Riset disusun menggunakan metode deskriptif kuantitatif. Data diperoleh dengan cara menyebarkan angket kuesioner secara online melalui google form. Hasil riset menunjukkan jika mayoritas mahasiswa prodi akuntansi merasa pembelajaran daring pada mata kuliah praktik perpajakan tidak berlangsung secara efektif dan efisien meskipun kebutuhan akan keilmuan mata kuliah yang ditempuh telah terpenuhi. Hal ini terjadi sebagai akibat dari kelemahan yang muncul pada sistem pembelajaran secara daring. 
ANALISIS PENGENDALIAN PERSEDIAAN BERDASARKAN ABC CLASS-BASED DENGAN METODE ECONOMIC ORDER QUANTITY (EOQ) DAN REORDER POINT (ROP) Kafidin Muzakki; Indah Kumalasari; Achmad Wicaksono
Majalah Ekonomi Vol 27 No 2 (2022): Desember 2022
Publisher : .Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol27.no2.a6339

Abstract

Inventory is an important item or asset owned by the company. Sufficient supplies must be maintained. Therefore, it is important to carry out good inventory control by carrying out effective, efficient and economical inventory planning. This research aims to 1) determine the inventory control in J&L clinic, 2) determine the grouping of beauty product in dividing into class A, B and C using Class-Based ABC method, 3) economical order quantity and time to reorder beauty product using the calculation of Economic Order Quantity (EOQ) and Reorder Point (ROP) methods in J&L clinic. The research method used is qualitative method with a descriptive type of research. Data collection technique through beauty product inventory documents, interviews and observations. Subjects or informants in this research is head of warehouse, warehouse staff, and admin staff in J&L clinic. The results showed that the control of the supply of beauty products carried out at the J&L clinic was quite optimal. Inventory planning that has been done is quite good. By looking at the number of requests and previous orders to meet the needs of the availability of goods in the warehouse. The result of grouping the results of class-based abc analysis based on demand and investment value for class A group has the highest number of requests amounting to 78,59% and 77.90% of the total investment value. Class B group has a total demand of 15.98% and 16.93% of the total investment value. class C group has a total demand of 5.44% and 5.17% of the total investment value. The results of the calculation of the EOQ method show that by using the EOQ method, the optimal number of orders for beauty products is more every time you make an order, but the frequency of ordering is less than the company's policy. The ROP method is determined to determine the time of reordering and added safety stock.
IMPLEMENTATION CALCULATION COST OF PRODUCTION MANGGAR CRACKERS AT UD. KARYA USAHA Achmad Wicaksono; Anggita Nur Oktavia
Klabat Accounting Review Vol 4 No 2 (2023): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v4i2.995.117-122

Abstract

This research was carried out to find out how to calculate the cost of production manggar crackers to determine the selling price of products at UD. Karya Usaha. The research uses qualitative methods. The researchers collected data through interviews, documentation, and observations. Interviews were conducted with key informants, namely the owner of UD. Karya Usaha and two employees help with the manggar crackers production process. The research results show that so far MSMEs have carried out manual calculations of the cost of production by adding up raw material costs, employee salary costs, and other costs related to the production process. Through these calculations, business actors can more accurately determine the selling price of manggar crackers. Keywords: Cost of Production, Manggar Crackers, UD. Karya Usaha Riset ini dilaksanakan dengan tujuan untuk mengetahui implementasi perhitungan harga pokok produksi kerupuk manggar guna menentukan harga jual produk di UD. Karya Usaha. Riset ini menggunakan metode kualitatif. Peneliti mengumpulkan data melalui wawancara, dokumentasi, dan observasi. Wawancara dilaksanakan dengan informan kunci yakni pemilik UD. Karya Usaha dan dua orang karyawan yang membantu proses produksi kerupuk manggar. Hasil penelitian menunjukkan bahwa selama ini pelaku UMKM telah melaksanakan perhitungan harga pokok produksi secara manual dengan cara menjumlahkan biaya bahan baku, biaya gaji karyawan dan biaya lainnya yang berkaitan dengan proses produksi. Melalui perhitungan tersebut, pemilik dapat menentukan harga jual kerupuk manggar secara lebih akurat. Kata kunci: Harga Pokok Produksi, Kerupuk Manggar, UD. Karya Usaha
Analysis of financial reports based on liquidity, solvency and profitability ratios to assess financial performance in cooperative konsumen dokma nahdlatul ulama sidoarjo university Suci Lestari; Achmad Wicaksono
Jurnal Mantik Vol. 7 No. 3 (2023): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i3.4250

Abstract

Financial reports are the final result of accounting activities. By having financial reports the company is able to see its financial position and financial performance periodically. This research aims to analyze the financial reports of the Cooperative Konsumen Dokma at Nahdatul Ulama Sidoarjo University using solvency, liquidity and profitability ratios. This research uses descriptive quantitative methods. The research data collected by researchers is in the form of secondary data, namely data in the Cooperative Financial Report from 2021-2022. The data obtained was analyzed descriptively. The research results show that the calculation of the profitability, solvency and liquidity ratios of the Dokma Cooperative for 2021-2022 obtained results above the established standards. This means that with the existing financial composition, the Cooperative has the ability to pay off its obligations and is also able to utilize existing assets to make a profit
Mengurai Kompleksitas Harga Pokok Produksi: Pendekatan Full Costing untuk Efisiensi Harga Jual Tanta Hilmawan; M. Azie Azizman Nafis; Achmad Wicaksono
Nusantara Entrepreneurship and Management Review Vol. 2 No. 1 (2024): Nusantara Entrepreneurship and Management Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/nemr.v1i2.1178

Abstract

Perhitungan harga pokok produksi berdasarkan metode full costing lebih tepat dan akurat. Oleh karena itu, metode full costing memasukkan seluruh komponen biaya yang digunakan dengan detail untuk proses produksi. Tujuan dari penelitian ini yaitu untuk menganalisis perbandingan perhitungan harga pokok produksi dengan metode full costing dan perhitungan harga pokok produksi UMKM Mie Gobyos. Hasil penelitian memperlihatkan bahwa perhitungan harga pokok produksi berdasarkan metode full costing menunjukkan angka yang lebih tinggi dari perhitungan harga pokok produksi berdasarkan metode UMKM Mie Gobyos. Harga pokok produksi dengan menggunakan metode full costing sebesar Rp 19.293,-. Sedangkan untuk hasil perhitungan dengan menggunakan metode UMKM Mie Gobyos sebesar Rp 13.976,-. Hal ini disebabkan UMKM Mie Gobyos hanya memasukkan biaya bahan baku saja, biaya sewa dan biaya overhead listrik saja dan tidak memasukkan biaya bahan baku lainnya seperti biaya karyawan, biaya produksi. Calculating the cost of goods manufactured based on the complete costing method is more precise and accurate. Therefore, the whole costing method includes all components used in detail for the production process. This study aims to compare the cost of goods produced using the complete costing method and the calculation of the cost of goods produced by UMKM Mie Gobyos. The results showed that the calculation of the cost of goods produced based on the complete costing method showed a higher figure than the calculation of the cost of goods produced based on the UMKM Mie Gobyos method. The cost of goods produced using the complete costing method is Rp 19,293. Meanwhile, the calculation results using the UMKM Mie Gobyos method amounted to IDR 13,976. This is because UMKM Mie Gobyos only includes raw material costs, rental costs and electricity overhead costs and does not include other raw material costs such as employee or production costs.
Analisis Penentuan Harga Pokok Produksi Pakaian Dinas Harian Berbasis Metode Full Costing Pada UD. Isna Garment Achmad Wicaksono; Putri Sulung Ditasari
Nusantara Entrepreneurship and Management Review Vol. 2 No. 1 (2024): Nusantara Entrepreneurship and Management Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/nemr.v2i1.1181

Abstract

Riset ini diselenggarakan dengan tujuan guna mengetahui penentuan harga pokok produksi (HPP) Pakaian Dinas Harian (PDH) pada UD. Isna Garment. Metode penelitian yang dipakai pada riset ini ialah metode kualitatif. Data penelitian diperoleh peneliti dengan cara melaksanakan wawancara secara semi-terstruktur dengan pemilik dan pegawai yang bekerja pada UD. Isna, serta peneliti juga menggunakan teknik dokumentasi dan observasi. Data yang diperoleh kemudian dilakukan analisis secara deskriptif guna menjawab rumusan masalah yang ada. Hasil riset menunjukkan bahwa pemilik selama ini telah melakukan perhitungan HPP pada produk PDH yang dibuat dengan menjumlahkah biaya bahan baku yang dikeluarkan dengan biaya tenaga kerja dan biaya lainnya sehubungan dengan proses produksi PDH. Metode yang dipakai pemilik dalam menghitung HPP ialah dengan menggunakan metode full costing, meskipun pemilik masih belum bisa membebankan dengan tepat biaya penyusutan ke dalam perhitungan tersebut. This research was conducted to determine the cost of production (HPP) of Daily Service Clothes (PDH) at UD. Isna Garment. The research method used in this research is qualitative. Researchers obtained data by conducting semi-structured interviews with owners and employees at UD. Isna and the researchers also use documentation and observation techniques. The data obtained was then analyzed descriptively to answer the existing problem formulation. The research results show that the owner has been calculating COGS for PDH products by adding up the raw material costs incurred with labor and other expenses related to the PDH production process. The owner used the complete costing method in calculating COGS, although the owner can still not correctly charge depreciation costs in this calculation.
Karakteristik, Direct Family Ownership Ceo, dan Kebijakan Dividen Cynthia Eka Violita; Achmad Wicaksono; Nafia Ilhama Qurratu'aini
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 14 No. 6 (2023): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/covalue.v14i6.3927

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh karateristik CEO dan direct family ownership CEO terhadap kebijakan dividen. Sampel dalam penelitian ini adalah seluruh perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Terdapat 212 observasi dari 50 perusahaan yang menjadi sampel dalam penelitian ini. Penelitian ini menggunakan teknik penelitian regresi berganda. Variabel dependen dalam penelitian ini Kebijakan dividen dan variabel independen adalah karakteristik CEO dan direct family ownership CEO. Hasil penelitian menunjukkan Usia dan Tenure berpengaruh positif terhadap kebijakan dividen. Tingkat pendidikan berpengaruh negatif terhadap kebijakan dividen. Direct family ownership CEO berpengaruh positif terhadap kebijakan dividen.
Financial Performance Analysis Using Financial Ratios At PT Diamond Food Indonesia Tbk Dewi Arum Lestari; Achmad Wicaksono; Ferdiana Tri Pramesari
International Economic and Finance Review Vol. 3 No. 1 (2024): INTERNATIONAL ECONOMIC AND FINANCE REVIEW (IEFR)
Publisher : Sekolah Tinggi Ekonomi dan Perbankan Islam Mr. Sjafruddin Prawiranegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56897/iefr.v3i1.45

Abstract

The purpose of this research is to analyse the financial performance of PT Diamond Food Indonesia Tbk during the period from 2020 to 2022 using financial ratio analysis, including liquidity, solvency, profitability, and activity ratios. The method employed in this research is quantitative descriptive method with data collection conducted through documentation and literature study. The data analysed are derived from secondary data sources, namely the annual financial reports for the period 2020 to 2022 obtained from the official website of the Indonesia stock Exchange. The research findings indicate that the financial performance of PT Diamond Food Indonesia Tbk. is considered “Very Good” based on liquidity and solvency ratios. However, the company’s financial performance is deemed “Less Favourable” based on profitability and activity ratios.
Implementation Of Financial Recording In UMKM Pulse (Study On Pulse Counters In CV. Mietha Global) Rena Andriani; Reni Andriana; Achmad Wicaksono
Jurnal Ekonomi Vol. 13 No. 02 (2024): Jurnal Ekonomi, Edition April - June 2024
Publisher : SEAN Institute

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

Abstract

The credit counter business is increasingly in demand every year as one of the most profitable businesses, as seen from the advancement of telecommunications technology today. Among the tangible evidence of the sophistication of telecommunications technology is the availability of communication infrastructure through cellular phones which everyone can use and access it. Therefore, the pulse business has become one of the profitable and promising business opportunities for the future. This study aims to determine the implementation of financial records at the pulse counter and to determine the extent of the understanding of the CV. Mietha Global pulse counter entrepreneurs towards accounting. The research method used is descriptive qualitative research method which aims to determine and explain the implementation of financial records in pulse MSMEs. The results showed that entrepreneurs have been able to carry out financial records in accordance with their own knowledge and understanding. Entrepreneurs make financial records of their business according to their needs and abilities, this is done because they still think about how their business can survive and develop and can increase business income.
Pelatihan Penggunaan Aplikasi Mendeley Untuk Mengoptimalkan Penulisan Karya Ilmiah Mahasiswa Achmad Wicaksono; Jeziano Rizkita Boyas; Achmad Zaki; Nafia Ilhama Qurratu’aini
Ekobis Abdimas Vol 4 No 1 (2023): Juni
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

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

Abstract

ABSTRAK Kegiatan pengabdian ini mengangkat tema pelatihan Mendeley bagi seluruh mahasiswa di lingkungan Universitas Nahdlatul Ulama Sidoarjo. Salah satu permasalahan yang sering dihadapi oleh mahasiswa dalam menulis karya ilmiah adalah kesulitan dalam melakukan pengelolaan referensi, kutipan, dan daftar pustaka secara benar dan konsisten. Mahasiswa akan diberi pelatihan bagaimana cara menyusun kutipan dan daftar pustaka dengan memanfaatkan aplikasi Mendeley agar hasil penulisan karya ilmiah menjadi lebih baik dan bersumber dari pustaka yang benar. Metode yang dipakai dalam penyelenggaraan pelatihan ini adalah metode ceramah dan praktik. Hasil pelatihan memperlihatkan jika mayoritas peserta kegiatan merasa paham cara menyusun kutipan dan daftar pustaka melalui pemanfaatan aplikasi Mendeley. Selain itu peserta juga merasa semakin memahami bagaimana cara mencari sumber referensi pustaka yang sesuai untuk tulisan yang mereka susun. Kata kunci :Aplikasi, Mendeley, Karya Ilmiah. ABSTRACT This service activity raised the theme of Mendeley training for all students at the Nahdlatul Ulama University in Sidoarjo. One of the problems that students often face in writing scientific papers is the difficulty in managing references, citations, and bibliography correctly and consistently. Students will be given training on how to compile citations and bibliography by utilizing the Mendeley application so that the results of writing scientific papers are better and sourced from the correct literature. The method used in organizing this training is the lecture and practice method. The results of the training show that the majority of activity participants feel they understand how to compile citations and bibliography through the use of the Mendeley application. In addition, the participants also felt that they understood more about how to find appropriate reference sources for the writing they were compiling. Keywords : Application, Mendeley, Scientific Work.
Co-Authors A Falaqil Achmad Zaki Achmadi Susilo Afdhilah, Nur Aini Aida Fitria Aisyah Brillianta Alfarisi, Moch. Salman Alfira Dwi Anggraini Aliefia Enggal Saharani Almufidah, Evi Zahroh Andriani, Rena Anggita Nur Oktavia Anifah Tiara Kusuma Wardani Anindita Putri Novinda Anindita Putri Novinda Aprilia Sumarwanti Arisandi, Kirana Asrul, Rizki Subhana Atika Muhfida Hanum Azizah, Maulida NIkmatul Bintang Armando Rotama Chabibulloh, Muhammad Arfi Chairil Anwar Chairil Anwar Choiri, Efendi Cynthia Eka Violita Denny Iswanto, Denny Devi Maya Sofa Dewi Arum Lestari Dewi Sri Rahayu, Dewi Sri Dian Fahriani Dian Fahriani Diana Sharfina Diana Sharfina Erlyna Tri Rohmiatun Fahreza Eka Faradisha Failany, Muhammad Afif Falach, M. Zidnal Ferdiana Tri Pramesari Firdausyi Ayudya Wardani Hanum, Atika Muhfida Hariyanto, Widia Eka Hassan, Faez M. Hilmawan, Tanta Indah Kumalasari Isbakhi, A Falaqil Islamiyah, Izzatul Istiqomah Maulida Multazam Jeziano Rizkita Boyas Joeniarti, Elika Julaikah Junaidi, Didik Kafidin Muzakki Lailiyah, Nikmatul Lestari, Dewi Arum M. Azie Azizman Nafis M. Zidnal Falach May Maulidia, Putri Mochamad Thohiron Moh. Arrijal ‘Ilman Nafi’ Moh.Arrijal’Ilman Nafi’ Mubarok, Muhammad Syahrul Muhafidhah Novie Muhammad Raffi Mirza Muhammad Syahrul Mubarok Muzakki , Kafidin Nadia, Syarifah Nafia Ilhama Qurratu’aini Nafis, M. Azie Azizman Novita Dwi Adeliyah Novita Sintia Dewi Nur Faidah, Rizka Nurrahma, Ilfi Oktavia, Igga Oktavianti, Rizma Parahita, Alifia Sabina Praciana, Yuvi Arinta Putra, Restu Frandana Putri Novinda, Anindita Putri Sulung Ditasari Qolbi Nofa, Kusuma Rena Andriani Reni Andriana Riezca Nur Fitriana Rif'atul Choiriyyah Rif’atul Choiriyyah Riska Ainur Rosyida Ristani Widya Inti Rohmah, Firda Yusnafa Rosyida, Riska Ainur Rotama, Bintang Armando Rufi’i Rufi’i Sari, Auly Fadilah Permata Siti Nur Syarif`ah Siti Nur Syarif’ah Suci Lestari Suryaningsih, Dwie Retna Syarif'ah, Siti Nur Tanta Hilmawan Tantri Risda Zubaidah Unusida, Alifia Sabina Parahita Vivianti Indar Yusnia Wulandari, Lucia Putri Zahra Gunawan