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All Journal YUME : Journal of Management Cakrawala: Jurnal Pengabdian Masyarakat Global Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Pengabdian Masyarakat International Journal of Economics, Commerce, and Management International Journal of Economics and Management Sciences Digital Innovation : International Journal Of Management International Journal of Economics and Management Research
Diana Zuhro
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Prosedur Pemberian Pinjaman Kredit Pada Primkopal Komando Pendidikan Marinir Surabaya (Laporan Kegiatan Kuliah Kerja Lapangan) Miftaqul Sandrina Wardani; Wiratna Wiratna; Sutini Sutini; Diana Zuhro; Tjandra Wasesa; Heri Toni
Cakrawala: Jurnal Pengabdian Masyarakat Global Vol. 2 No. 4 (2023): Cakrawala: Jurnal Pengabdian Masyarakat Global
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/cakrawala.v2i4.1710

Abstract

The beginning of the word credit comes from Latin, namely "Credere" which means trust, which is the trust of the creditor that the debtor will return the loan and interest in accordance with the agreement of both parties. According to the Banking Law, credit is the provision of money or bills that can be likened to it, based on an agreement or loan agreement between a bank and another party, which requires the borrower to pay off its debt after a certain period of time with interest. Various forms of credit according to OJK (Financial Services Authority) such as unsecured credit loans (KTA), Credit Cards, Motor vehicle loans, Business loans. One of the most popular forms of credit is bank or financial credit, it credits money to borrowers who must pay it back in the future. Primkopal Marine Education Command Surabaya is a cooperative whose one of its business units is the Savings and Loans Business (USP). The Primkopal of the Surabaya Marine Education Command serves or requires its members to save, in addition to being able to provide credit to its members. The crediting process is inseparable from the crediting procedures carried out, for this reason, the cooperative management must provide integrated crediting procedures to make it easier for members to follow each credit granting procedure. Credit procedures are used as an effort to minimize the occurrence of bad loans, where bad loans that occur directly disrupt the operational activities of the cooperative. Hasibuan stated that controlling credit management (2006: 105) is an effort to keep the credit provided smooth, productive, and not bad. The credit management control system aims to avoid abuse of authority by various parties concerned and avoid unhealthy lending practices, so that the risk of bad loans in cooperatives can be minimized and not exceed credit health standards.
Sistem Dan Prosedur Penggajian Dan Pengupahan Pada Cv. Mitra Jaya Abadi (Laporan Kegiatan Kuliah Kerja Lapangan) Mahira Nur Alfiani; Diana Zuhro; Sutini Sutini; Tjandra Wasesa; Wiratna Wiratna; Heri Toni
Cakrawala: Jurnal Pengabdian Masyarakat Global Vol. 2 No. 4 (2023): Cakrawala: Jurnal Pengabdian Masyarakat Global
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/cakrawala.v2i4.1711

Abstract

The issue of salary and wages always receives great attention from every employee, because salaries and wages are a source of income whose receipts are obtained from the education and skills he has during work. Salary and wage expenditure is very important because employees are very sensitive to errors in improper payroll so that it is good for salaries to be paid on time to be able to maintain a good working atmosphere. However, there are often problems in the company related to the provision of salaries and wages, such as employee salaries that are not paid on time and abuse by certain parties so that fraud and misappropriation arise that result in losses to the company. So the company cannot be arbitrary in the payment of salaries and wages, so the company provides a good control system for the payroll and wage system that is useful for improving employee welfare by using internal supervision on salaries and wages. In the company, one of the systems that supports company activities in handling transactions and activities related to salaries and wages is the payroll and wage accounting information system. The application of payroll and wage accounting information systems in a company can help management in managing labor costs that are neatly arranged and organized. The accounting information system in payroll and payroll describes a computerized recording system to record in the form of a flowchart flow section.
Sistem Informasi Akuntansi Pembelian Pada Pt. Antakesuma Inti Raharja di Surabaya (Laporan Kegiatan Kuliah Kerja Lapangan) Aulia Isnaini Hasanah; Sutini Sutini; Heri Toni; Diana Zuhro; Tjandra Wasesa; Wiratna Wiratna
Cakrawala: Jurnal Pengabdian Masyarakat Global Vol. 2 No. 4 (2023): Cakrawala: Jurnal Pengabdian Masyarakat Global
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/cakrawala.v2i4.1712

Abstract

In the era of globalization like today, accounting information is a very valuable resource for a company. Information is needed to overcome competition in the business world. Important information needed is information that is strategic in nature, meaning information related to the long-term life of the company that is used as logical decision making and leads to the desired action. This situation requires the company to be more active and productive in running its business. Therefore, good and organized internal control is needed. One important factor that must be considered by companies is the purchase accounting information system. According to Mulyadi (2016: 3) the accounting system is an organization of forms, records and reports that are coordinated in such a way as to provide financial information needed by management in management. Accounting information systems have a very important role in companies to be competitive. Accounting information systems can assist managers in providing information and support in decision making and other policies.
Analisis Sistem Informasi Akuntansi Persediaan Barang Dagang Untuk Meningkatkan Efektivitas Pengendalian Internal Pada PT. Lotte Mart Surabaya Ratih Dwitama Wardani; Heri Toni; Sutini Sutini; Diana Zuhro; Tjandra Wasesa; Wiratna Wiratna
Cakrawala: Jurnal Pengabdian Masyarakat Global Vol. 2 No. 4 (2023): Cakrawala: Jurnal Pengabdian Masyarakat Global
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/cakrawala.v2i4.1714

Abstract

This increasingly fierce competition requires companies to manage all their resources as optimally as possible so that companies can produce and offer products that are needed and desired by consumers with high quality at adequate prices to continue to survive and can continue to develop so that they can generate profits. Business. Merchandise inventory is very important for trading companies. Inventories at trading companies generally consist of various types of trading goods in relatively large quantities. A diverse inventory of merchandise is one of the characteristics of a distributor’s business. Distributors whose merchandise are the object of research are a form of business that contributes to meeting the basic needs of Indonesian society. Inventory that is susceptible to various types of damage, obsolescence, excess or shortage of inventory. Inventory management activities include good and accurate recording according to needs as well as directing the flow and handling of inventory appropriately from procurement, storage to release. Supplies must be available when needed, with adequate quality and quantity, at the right place and at a reasonable price. Ignoring any responsibility related to inventory will have a negative impact on the smooth operation of traders. Inventory is needed to create sales to generate profits. Inventory is a current asset that has quite a high risk in the company’s activities. The risk from a physical perspective is if there is fraud in the inventory in the warehouse due to lack of supervision and damage to goods occurs which results in disappointed consumers.
Prosedur Penjualan Jasa Kamar Guest House Pada CV. Sintesa Kreasi Bersama di Surabaya Risda Vera Fitria; Tjandra Wasesa; Diana Zuhro; Sutini Sutini; Heri Toni; Wiratna Wiratna
Cakrawala: Jurnal Pengabdian Masyarakat Global Vol. 2 No. 4 (2023): Cakrawala: Jurnal Pengabdian Masyarakat Global
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/cakrawala.v2i4.1736

Abstract

In 2023, many economic actors will carry out business activities and compete fiercely among other business actors, both those operating in the industrial, trade and service sectors. However, in general, companies are founded by business actors to achieve predetermined goals such as current economic conditions. So the company will carry out strategies such as accounting information systems which are useful for improving the effectiveness and quality of work. Starting from a trading company where the company has the main activity of buying goods from suppliers and reselling them to consumers with physical changes or not. Meanwhile, service companies are companies whose main activity is providing various services such as convenience, security, and so on. Service companies consist of various kinds, an example of one of which is a hotel service company, hotels themselves also come in various forms such as hotels, inns, guest houses, dormitories, apartments and villas. A hotel is a building provided for people to stay overnight or take a break in the hope of getting services and other facilities for a fee, including other buildings that are integrated, managed by the same party, except for shops and offices (Government Regulation of the Republic of Indonesia Number 65 of 2001 dated 31 September 2001 article 1) (Wiyasha, Hospitality Accounting - Uniform Application System of Accounts Lodging Industry, 2010).
Sistem Pencatatan Akuntansi Berbasis System Application And Product In Data Processing (SAP) Pada Persediaan Barang Jadi WRG PT. Bhirawa Steel Surabaya Maria Christina R; Wiratna Wiratna; Tjandra Wasesa; Heri Toni; Sutini Sutini; Diana Zuhro
Cakrawala: Jurnal Pengabdian Masyarakat Global Vol. 2 No. 4 (2023): Cakrawala: Jurnal Pengabdian Masyarakat Global
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/cakrawala.v2i4.1737

Abstract

With current technological developments, accounting systems are becoming increasingly complex. Companies must be able to update their work methods to improve the quality of financial reports. The company always uses an accounting system that is managed and integrated with its business. With a well-organized accounting system, it also offers good benefits for business management. Every business has several accounting systems that are interconnected and work together to achieve certain goals. In trading and manufacturing companies, inventory is one of the company's assets that can be used in the production process and then sold for profit or for use for internal purposes in the company's normal operations. Inventory is the most important key for a company, because this company has two functions, namely to determine the company's financial position and is also very influential in calculating the cost of goods sold to determine the amount of profit or loss for one season. Manufacturing Companies, hereinafter referred to as PT. Bhirawa Steel is a manufacturing company located on Jalan Margomulyo No. 6 Surabaya, which operates in the steel and iron business sector. In operational business activities, PT. Bhirawa Steel produces WRG products according to orders from customers in providing inventory of finished goods. The accounting system in recording inventory used by PT. Bhirawa Steel uses a computer program based on System Application and Product in Data Processing (SAP). Considering that inventory is an important element in company management, PT. Bhirawa Steel uses the SAP application as a means of internal control over its inventory recording.
Penerapan Harga Pokok Produksi Pada PT. Hana Inti Berjaya (Darbe Cafe) Surabaya Ria Galuh Yuli Pratiwi; Diana Zuhro; Tjandra Wasesa; Sutini Sutini; Heri Toni; Wiratna Wiratna
Cakrawala: Jurnal Pengabdian Masyarakat Global Vol. 2 No. 4 (2023): Cakrawala: Jurnal Pengabdian Masyarakat Global
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/cakrawala.v2i4.1738

Abstract

With the increasing number of business actors, there will be more competition in the form of price, quality, strategy and so on, making companies able to face competition. To achieve this, companies are required to be able to carry out company growth and increase profitability. One of the things that companies or management do is to reduce the cost of products. Where the cost of the product means the amount of expenses and expenses that are allowed, directly or indirectly, to produce goods and services that can be used or sold. To determine the right selling price, the company must first know the cost of the product to be sold. Before carrying out production activities, the company first prepares its production factors, such as raw materials which are the main ingredients to be processed into finished goods. Purchasing raw materials is part of inventory management because it is related to the procurement of goods in the form of raw materials, semi-finished materials, finished materials, auxiliary materials. The company's production results will affect the supply of raw materials, labor and overhead costs. Classifying costs and determining the cost of production is very important because this is the essence of the price of goods to be sold and products in process which will be presented in the balance sheet. If the production price is determined incorrectly, it will affect the selling price. Where a selling price that is too high will make the product less competitive in the market, while a selling price that is too low will also reduce the company's profits. To make it easier for companies to calculate the cost of production, companies use traditional methods as an easier approach in allocating production and overhead costs.
Sistem Informasi Akuntansi Pengeluaran Kas Pada Badan Amil Zakat Nasional (BASNAS) Provinsi Jawa Timur Rahma Fatimah Santoso; Sutini Sutini; Diana Zuhro; Tjandra Wasesa; Wiratna Wiratna; Heri Toni
Cakrawala: Jurnal Pengabdian Masyarakat Global Vol. 2 No. 4 (2023): Cakrawala: Jurnal Pengabdian Masyarakat Global
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/cakrawala.v2i4.1739

Abstract

The government has established and formed a special institution that handles zakat, infaq and shadaqah funds. The presence of Law No. 23 of 2011 has regulated the centralization of Zakat management and is completely carried out by the state. With the presence of this Law, it is hoped that the potential for zakat can be realized in large amounts, and the management system can be known with certainty. The National Zakat Amil Agency (BAZNAS), which is the main institution that carries out zakat management, is expected to be able and capable of collecting zakat funds as optimally as possible and able to provide open and transparent accountability to muzakki and the community in general. With good management and transparency, muzakki will have a higher level of trust in BAZNAS as a place to distribute Zakat. Management of public finances in the form of zakat, infaq and shadaqah (ZIS) must be carried out carefully, precisely and cautiously. A good financial management system by public institutions including the National Amil Zakat Agency (BAZNAS) reflects the ability and performance of these institutions in managing funds sourced from the community. If the performance produces good results, the community will increasingly receive trust and trust in managing public funds, in this case Zakat, Infaq and Sadaqah (ZIS) funds from Islamic financial sources.
Strategi Dan Policy Manajemen Untuk Menerjemahkan Aktivitas Pengadaan Material Dan Forecasting Material : Laporan Kegiatan Kuliah Kerja Lapangan Zainul Arifudin; Achmad Daengs GS; Rina Dewi; Diana Zuhro; Sutini Sutini
Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2024): April : Jurnal Pengabdian Masyarakat
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/abdimas45.v3i1.2351

Abstract

This section presents order growth projections based on professional analyst consensus estimates to help analyze procurement orders in the inventory control section. Inventory control in a company is closely related to the activity of collecting data about activities and transactions in and out of a company's goods. The basic concept of inventory is that every company, whether it is a trading company or factory company or service company, always holds inventory. Without inventory, entrepreneurs will be faced with the risk that their company at some point will not be able to fulfill the desires of customers who need or request goods/services. Inventory is held if the expected profit from the inventory should be greater than the costs it incurs. By designing a better system, it is hoped that it can help and facilitate the ongoing system process, making it easier to process data, including processing, compiling, storing and manipulating data, which ultimately produces accurate data that can be used for company needs. For this reason, an information system is needed to overcome this problem, a dual information system that can inform existing data correctly and accurately.
Manajemen Pemasaran Outlet Cuci Sepatu Ngumbah Shoes : Laporan Kegiatan Kuliah Kerja Lapangan Moch. Falcha Omar Ali; Harsono Teguh; Rina Dewi; Diana Zuhro; Sutini Sutini
Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2024): April : Jurnal Pengabdian Masyarakat
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/abdimas45.v3i1.2365

Abstract

Entrepreneurship is a creative business that is formed based on innovation to create something new, has added value, provides benefits, creates jobs and the results are useful for other people. Entrepreneurship is always confused with Medium Enterprises, although this is not always the case, because not always the business owned by an entrepreneur is classified as a Micro, Small and Medium Enterprise (MSME). Micro, Small and Medium Enterprises (MSMEs) can be interpreted in various ways by various sources. The basis for formulating the meaning of MSMEs can be based on the amount of business results/income, the amount of capital, the number of workers and the form of business. Micro, Small and Medium Enterprises (MSMEs) apparently have an important role in making a positive contribution to overcoming economic, social problems, in the form of high levels of poverty, large numbers of unemployed people, especially among people with low education, inequality in income distribution, uneven development processes between urban and rural areas and the problem of urbanization with all its negative impacts.
Co-Authors Ahmad Daengs GS Alfiah Nofiana Ali Muhdor Aridha Prassetya Aulia Isnaini Hasanah Bambang Karnain Bramastyo Kusumonegor Bramastyo Kusumonegoro Enny Istanti Erida Nursiana Erni Hariyanie Giri Harto Prasojo GS , Achmad Daengs Harsono Teguh Heri Toni I Gede Wiyasa Indriana Kritiawati Kristiawati, Indriana Mahira Nur Alfiani Mahjudin Mahjudin Mahrusul Faizin Maria Christina R Miftaqul Sandrina Wardani Moch Indrawan Moch. Falcha Omar Ali Moch. Rizaldy Rahmansyah Putri Puspita sari Rahma Fatimah Santoso Ratih Dwitama Wardani Retno Susanti Ria Galuh Yuli Pratiwi Rina Dewi Rina Dewi Risda Vera Fitria Ruchan Sanusi Ruhan Sanusi Sugiharto Sugiharto Sutini Sutini Sutopo Sutopo Syafi'i Syafi'i Tjandra Wasesa Widodo Widodo Wiratna Wiratna Zainul Arifudin