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PKM AKSESORIS MANIK HANDMADE DI WILAYAH SURABAYA Sharasanti, Diah Anugerah; Devica, Sadana; Tedjokusumo, Edith Primadiana
PEDULI: Jurnal Ilmiah Pengabdian Pada Masyarakat Vol 3 No 1 (2019)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat

The community partnership service (PKM) intended to solve two partnerships’ economy social problems of UKM Tine’s Collection and KSM Kakap Merah 2 which engage in producing handmade accesories. Both partners are located on Tambak Sari subdistrict and Kenjeran subdistrict in Surabaya. The problems are (1) in management, there is lack of understanding of both partners in managing business and there is no entrepreneurial spirit; (2) in production, the products are still very simple, and ordinary; (3) in marketing, the product selling is also very simple; (4) in accounting, the parteners never record and manage the finance professionally. The results of this community partnership service are the enhancement of partners’ motivation in entrepreneurship, the improvement of products’ quality, the increasement of turn over, marketing by social media, and the awareness in bookkeeping. The suggestion for this service is the consistency of having training and support for a year for the partners to implement the knowledge and skills that both partners received to manage the business more professional, the product designs are developed as market demand and fashion trend.

ANALISIS PENILAIAN KINERJA KEUANGAN PADA DANA PENSIUN UNIVERSITAS SURABAYA Diah Anugrah Sharasanti; Ratnawati Hari Prayitno
Jurnal Bisnis Terapan Vol. 1 No. 01 (2017): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

In accordance with the Act of Pension Fund, Number 11 of 1992, the participant fee is one of the pension fund assets which should be managed in line with the investment guideline outlined by the founder and investment regulation set by the ministry. The financial performance can be assessed by comparing the finance ration and the standard ratio. In addition, it can be evaluated by comparing the finance ratio of the current year and the fiancé ratio of the previous years. This research was aimed at analyzing the financial performance of the pension fund. The subject of this research is the Pension Fund of University of Surabaya, a pension fund from the employer with fixed benefits for participants and the parties entitled. The measurement of the financial performance was conducted for the financial statement of 2011 to 2016 and it refers to the ratio of the performance evaluation of the pension fund ADPI, that is, calculating and analyzing the ratio of ROI, Operating Cost Efficiency, Investment Cost Efficiency, Fund Sufficiency Ratio, Pension fund growth ratio. The result of the study showed that the financial performance of pension fund of University of Surabaya was categorized as “good” and ranked as level one quality.

The STUDI PUSTAKA PENERAPAN ACTIVITY BASED COSTING PENENTUAN TARIF LAYANAN DI RUMAH SAKIT Diah Anugrah Sharasanti
BIP's JURNAL BISNIS PERSPEKTIF Vol 15 No 2 (2023): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v15i2.470

This study aims to provide literacy regarding the implementation of Activity Based Costing in determining cost product in hospitals in Indonesia. Several studies have found that many hospitals calculate the rates for their services using unit costs based on the calculation of the cost of production which does not reflect actual activity, resulting in errors in decision making on service rates. According to Supriono (1999) in Andriyansah et all (2013), Hospitals in determining the cost of products, sometimes still use traditional cost accounting, where this system is not suitable for advanced manufacturing environments, and with high product diversification. This research is a literature study on the implementation of Activity Based Costing in Indonesian hospitals. The data collection method is a literature study of 14 (fourteen) studies on the ABC system used by hospitals for the period 2012 to 2023. The results of the study show that Activity Based Costing is an effective tool in service companies to be able to trace costs of services provided. generated and assists in the implementation of total quality in service companies by encouraging management to analyze activities and determine their value to customers. However, several studies have shown that not all service companies, especially hospitals, can implement this system. Sarokolaei (2012) found that the banking sector in Iran that there is no significant difference between fees calculated by setting Activity Based Costing and by traditional methods for current bank deposits and deposits, so that the application of Activity based costing in service companies depends on how the company understands Activity Based Costing and determining variable costs.

IMPLEMENTASI PERHITUNGAN PAJAK PENGHASILAN ATAS TRANSAKSI E-COMMERCE PADA DEARSI TOSERBA KABUPATEN TUBAN Sinta Aprilia Putri Anggraini; Levi Martantina; Diah Anugrah Sharasanti
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.12309

Dearsi Department Store is an E-Commerce business in the field of fashion which was founded by individuals with a founder named Ms. Arsi. Since its inception, Dearsi Toserba has never recorded transactions and made financial reports. That way the author tries to help make Dearsi Toserba Financial Reports with the Si Apik Application. The Si Apik application developed by BI in collaboration with IAI records transactions using a double entry (debit-credit) system so as to produce more accurate financial records. Besides that, Dearsi Department Store also never calculates the tax owed due to a lack of knowledge about taxation. Even though Dearsi Department Store has a fairly high turnover and the tax can be calculated using PP Number 55 of 2022. In PP Number 55 of 2022 it is explained that the final PPh rate of 0.5% for individual taxpayers is imposed for gross income above IDR 500,000,000 in one tax year. This means that the individual taxpayer's share of gross turnover of up to IDR 500,000,000 in one tax year is not subject to income tax. The amount of the share of gross turnover that is not subject to PPh is the total gross turnover of business which is calculated cumulatively since the first Tax Period in a Tax Year or part of a Tax Year. Thus, if the total gross income of an individual person does not exceed IDR 500,000,000 in one tax year, then no tax is payable on that income.

The STUDI PUSTAKA PENERAPAN ACTIVITY BASED COSTING PENENTUAN TARIF LAYANAN DI RUMAH SAKIT Diah Anugrah Sharasanti
BIP's JURNAL BISNIS PERSPEKTIF Vol 15 No 2 (2023): Juli
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v15i2.470

This study aims to provide literacy regarding the implementation of Activity Based Costing in determining cost product in hospitals in Indonesia. Several studies have found that many hospitals calculate the rates for their services using unit costs based on the calculation of the cost of production which does not reflect actual activity, resulting in errors in decision making on service rates. According to Supriono (1999) in Andriyansah et all (2013), Hospitals in determining the cost of products, sometimes still use traditional cost accounting, where this system is not suitable for advanced manufacturing environments, and with high product diversification. This research is a literature study on the implementation of Activity Based Costing in Indonesian hospitals. The data collection method is a literature study of 14 (fourteen) studies on the ABC system used by hospitals for the period 2012 to 2023. The results of the study show that Activity Based Costing is an effective tool in service companies to be able to trace costs of services provided. generated and assists in the implementation of total quality in service companies by encouraging management to analyze activities and determine their value to customers. However, several studies have shown that not all service companies, especially hospitals, can implement this system. Sarokolaei (2012) found that the banking sector in Iran that there is no significant difference between fees calculated by setting Activity Based Costing and by traditional methods for current bank deposits and deposits, so that the application of Activity based costing in service companies depends on how the company understands Activity Based Costing and determining variable costs.

STUDI KASUS PENGGUNAAN COST VOLUME PROFIT (CVP) DALAM PERENCANAAN LABA DI HOTEL XYZ BALI Sharasanti, Diah Anugrah; Puspitasari, Ni Putu Ayu; Martantina, Levi
Jurnal Bina Akuntansi Vol. 11 No. 2 (2024): Jurnal Bina Akuntansi Volume 11 nomor 2 Juli Tahun 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v11i2.624

Tujuan dari penelitian ini adalah untuk mengetahui perhitungan analisis cost volume profit Hotel XYZ untuk tahun 2022, dan merupakan penelitian deskriptif dengan metode studi kasus. Analisis yang dipergunakan adalah analisis titik impas (BEP), analisis margin kontribusi, analisis Margin Of Safety (MOS), dan analisis perencanaan laba. Hasil penelitian menunjukkan pada perhitungan analisis BEP tahun 2022 menghasilkan BEP rupiah sebesar Rp 37.998.710.670 sehingga hotel XYZ minimal menghasilkan pendapatan sebesar Rp 37.998.710.670. Hotel XYZ dapat menargetkan penjualan pada tipe kamar yang ada pada hotel, sehingga tipe kamar yang hasil perhitungan BEP unit paling besar adalah tipe kamar yang seharusnya ditargetkan dapat lebih banyak menghasilkan pendapatan. Tipe kamar yang hasil BEP unit paling besar adalah tipe kamar Junior Suites dengan hasil sebesar Rp 15.696.410.976. Laba yang ditargetkan adalah sebesar Rp 358.962.324.485, dan MOS sebesar 119%. Batas keamanan sebanyak 119% diindentifikasi sebagai batas keamanan yang berada dalam tingkat yang tidak mengalami kerugian

IMPLEMENTASI PENGGUNAAN MICROSOFT EXCEL VBA UNTUK MEMBUAT LAPORAN KEUANGAN SEDERHANA UMKM XYZ STUDIO Axshelby, Olivya Balqis; Sharasanti, Diah Anugrah
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.16234

Financial recording is a significant point for small to multinational companies. Financial recording provides information about the company’s condition that later will be used as the basis of decision making for the company. Microsoft Excel is a beneficial program for financial recording. This program is quite simple to use, can be adjusted with user’s preferences, and easy to obtain. In Microsoft Excel there is a Macro Visual Basic feature. This feature helps users to automate required action, so that users could work effectively and efficiently. Considering the importance of financial recording for decision making, the author wrote this final report that discusses “Simple Financial Recording Using Microsoft Excel VBA for UMKM XYZ Studio”. UMKM XYZ Studio is a manufacturing company for women’s syar’i clothes that is located in South Tangerang. For the purpose of data collection, the Author used some techniques which are questionnaire, literature studies, and documentation. Result of data collection and the process of creating a simple financial recording application using Microsoft Excel VBA are explained in this report.

Pengaruh Profitabilitas, Likuiditas, dan Leverage Terhadap Penghindaran Pajak dengan Ukuran Perusahaan Sebagai Variabel Kontrol Sharasanti, Diah Anugrah; Tjahjono, Josephine Kurniawati; Harjanto, Gloria Mariana Kristanti
Jurnal Akuntansi dan Pajak Vol. 26 No. 1 (2025): JAP, Vol. 26, No. 01, Februari - Juli 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v26i1.17751

This study aims to examine the effect of financial performance ratios (liquidity, Leverage, and Profitability) on management decisions in conducting tax avoidance with firm size as the control variabel. This study is a modification of the research of Harjanto & Tjahjono (2025), by taking the same data, but different analysis techniques. The population taken is Corporate Taxpayers registered at the North Makassar Pratama Tax Office who have reported Surat Pemberitahuan Pajak (SPT) in 2021 to 2023 and are included in the Makassar Industrial Area (KIMA), and 209 samples were taken using purposive sampling technique. Statistical testing using IBM SPSS software version 25, and it was found that the liquidity variabel did not have a significant effect on tax avoidance, while leverage and profitability had a positive effect. Firm size as a control variabel did not affect tax avoidance, which proves that management decisions in conducting tax avoidance are not related to the size of the company, but rather the decision on how to minimize the amount of tax burden so that the resulting profit will be optimal

IMPLEMENTASI PERHITUNGAN PAJAK PENGHASILAN ATAS TRANSAKSI E-COMMERCE PADA DEARSI TOSERBA KABUPATEN TUBAN Anggraini, Sinta Aprilia Putri; Martantina, Levi; Sharasanti, Diah Anugrah
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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

Dearsi Department Store is an E-Commerce business in the field of fashion which was founded by individuals with a founder named Ms. Arsi. Since its inception, Dearsi Toserba has never recorded transactions and made financial reports. That way the author tries to help make Dearsi Toserba Financial Reports with the Si Apik Application. The Si Apik application developed by BI in collaboration with IAI records transactions using a double entry (debit-credit) system so as to produce more accurate financial records. Besides that, Dearsi Department Store also never calculates the tax owed due to a lack of knowledge about taxation. Even though Dearsi Department Store has a fairly high turnover and the tax can be calculated using PP Number 55 of 2022. In PP Number 55 of 2022 it is explained that the final PPh rate of 0.5% for individual taxpayers is imposed for gross income above IDR 500,000,000 in one tax year. This means that the individual taxpayer's share of gross turnover of up to IDR 500,000,000 in one tax year is not subject to income tax. The amount of the share of gross turnover that is not subject to PPh is the total gross turnover of business which is calculated cumulatively since the first Tax Period in a Tax Year or part of a Tax Year. Thus, if the total gross income of an individual person does not exceed IDR 500,000,000 in one tax year, then no tax is payable on that income.

Analisis Perhitungan Harga Pokok Produksi Menggunakan Metode Job Order Costing pada UMKM Konveksi di Nganjuk Nabila Intan Pramesti; Diah Anugrah Sharasanti
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7365

This research was conducted with the aim of analyzing and evaluating the calculation of the cost of goods manufactured using the job order costing method in the convection industry in Nganjuk. The background of this research is that so far, convection MSMEs have calculated the Cost of Goods Sold in a simple way, namely by adding the purchase of raw materials (direct materials) with direct labor costs and factory overhead costs (indirect materials) of 10% of the total sum of raw materials and labor wages. Data collection techniques used include direct observation, interviews, and analysis of transaction evidence. Data analysis was carried out with a descriptive approach, namely describing the facts of the calculation of COGS that have been carried out by convection MSMEs, then a more in-depth analysis was carried out. In the production process of 240 shirts, 480 pants, and 13 vests, the cost of goods manufactured by the company was Rp. 124,713 per shirt, Rp. 115,617 per pants, and Rp. 102,105 per vest, respectively. Meanwhile, the cost of goods manufactured using the job order costing method is Rp. 143,456 per shirt, Rp. 119,346 per pair of trousers, and Rp. 146,123 per vest. This difference arises because the garment SME applies a 10% rate of raw material costs and direct labor costs in calculating factory overhead costs, while in the job order costing method, production costs that directly affect the product are calculated in more detail.

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