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All Journal Jurnal Mahasiswa Manajemen dan Akuntansi Riwayat: Educational Journal of History and Humanities Journal of Managerial Sciences and Studies
Diana Zuhro
Universitas 45 Surabaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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The Impact of Motivation and Work Environment on Employee Performance Achmad Daengs GS*; Enny Istanti; Diana Zuhro; Rina Dewi; Sutini Sutini
Riwayat: Educational Journal of History and Humanities Vol 7, No 3 (2024): July, Educational and Social Issue
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v7i3.39397

Abstract

This research was motivated by a decline in performance at Nafisa Production in Surabaya. Because Human Resources are central figures in organizations and companies. For management activities to run well, the company must have knowledgeable and highly skilled employees and efforts to manage the company as optimally as possible so that employee performance improves. The more employees have high performance, the overall productivity of the company will increase so that the company will be able to survive in global competition. The purpose of this study is to determine the influence of motivation and work environment on employee performance. Through the questionnaire method by distributing questionnaire questionnaires to 35 respondents of Nafisa Production employees in Surabaya. Based on data analysis and hypothesis tests simultaneously in this study, it can be found that motivation (X1) and work environment (X2) have a simultaneous effect on employee performance (Y), this can be proven by the F value of the calculation (23,380) the F table (2,034). Meanwhile, the R multiple value of 0.771 shows that the relationship between the independent variable and the bound variable is 77.10%. Meanwhile, the value of the multiple determination coefficient is 0.594 which means that all independent variables can explain employee performance (Y) of 59.40%. Motivation partially affects the performance of Nafisa Production employees, this can be seen from the t-value of motivation (X1) which is greater than the work environment variable which is only 2.918. Thus, it is concluded that motivation and work environment have a significant influence on the performance of NAFISA Production Surabaya employees.
ACTIVITY BASED COSTING METHOD IN DETERMINING ROOM SERVICE COSTS. (Study Kasus at Hotel Wilis Indah Abadi In Nganjuk) Novia Maysaroh; Tjandra Wasesa; Diana Zuhro; Sutini Sutini; Annisa Rachmawati; Achmad Daeng GS
Journal of Managerial Sciences and Studies Vol. 4 No. 2 (2026): Agustus: Journal of Managerial Sciences and Studies
Publisher : PT. Mawadaku Sukses Solusindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61160/jomss.v4i2.132

Abstract

The object of this research is the Wilis Indah Abadi Hotel located in Nganjuk. So far, in determining the cost of room service, the traditional system is still used based on the costs incurred and identifying costs so that the determination of the cost of room service does not reflect the actual costs used by each room activity. The purpose of this study is to calculate and analyze the determination of the cost of room service using the activity based costing method and to find out the differences between the traditional and activity based costing methods. Researchers will identify costs, allocate costs based on their respective cost drivers and calculate using the activity based costing method according to the theory. So that the differences in determining the traditional method with the activity based costing method can be known. The results of this study indicate that there are differences between the traditional method and the activity based costing method, including: Teratai 5,241.13, Alamanda (5,228.11). Tulip (6,190.93) Pavilion 7,589.58.
DIFFERENTIAL COST ANALYSIS IN THE DECISION TO MAINTAIN OR DISCONTINUE A PRODUCT. (Case Study at PT. Modern Keramik Jaya in Surabaya) Nur Halimatus Fatmasari; Diana Zuhro; Sutini Sutini; Annisa Rachmawati; Achmad Daeng GS
Journal of Managerial Sciences and Studies Vol. 4 No. 2 (2026): Agustus: Journal of Managerial Sciences and Studies
Publisher : PT. Mawadaku Sukses Solusindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61160/jomss.v4i2.133

Abstract

This research focuses on soap dispenser products which experienced a decline in production and sales volume, resulting in declining profits from period to period, with the aim of finding out how the company should make decisions when using differential cost analysis. The research method used is descriptive qualitative, the nature of which is to reveal and discuss problems by explaining, interpreting and describing the conditions and events that occurred when the research was taking place and a conclusion was drawn. The types of data used are primary data and secondary data collected by observation techniques, interviews, online data search methods, documentation, and literature studies. The object used in this study is PT. Modern Keramik Jaya in Surabaya. The study used production data and sales data for September 2017-April 2018. From the results of the data, it can be seen that there is a problem of decreasing production volume and sales of one of the products, resulting in the company experiencing losses from time to time. Therefore, an analysis of which decision is more profitable is to continue the soap dish product or stop it. The company's policy is to make the decision to stop the production of ceramic soap dishes based only on the profit / loss report without any further analysis because in the period September 2017-April 2018 there was a continuous decline in sales. In addition, the company also experienced a loss of Rp.(222,524,000) in the period September-December 2017 and Rp.(143,486,000) in the period January-April 2018. Based on the results of the differential cost analysis in September 2017-April 2018, the company should maintain the production of soap dispensers, this is because there are unavoidable fixed costs that are greater than the loss of contribution margin, so that by maintaining the production of soap dispensers, the company will reduce the losses experienced by the company. To overcome the decline in production, the company should improve the quality of its products or create new designs that can attract more consumers. Meanwhile, to overcome the high production costs, the company should emphasize spending production costs as minimally as possible. This study aims to analyze the financial performance of PT. Bank Jatim using the common size method based on its financial statements for the period 2023-2024. The research adopts a descriptive quantitative approach with secondary data derived from audited financial reports. The common size method was applied to both the balance sheet and income statement to evaluate changes in the proportion of assets, liabilities, equity, revenues, and expenses relative to their totals.
Evaluasi Sistem Pengendalian Piutang untuk Mengurangi Piutang Tak Tertagih pada CV. Global Raja Internasional di Surabaya Selviana Debora Valentina; Sutini Sutini; Diana Zuhro; Tjandra Wasesa; Wiratna Wiratna
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 5 No. 2 (2026): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v5i2.8148

Abstract

This study aims to evaluate the accounts receivable control system in reducing the risk of uncollectible accounts receivable at CV. Global Raja Internasional in Surabaya. This study employs a qualitative approach with a descriptive method to obtain an in-depth understanding of the implementation of the accounts receivable control system in the company’s operational activities. Data were collected through observation, interviews with parties involved in receivables management, and documentation of relevant company records and documents. The results show that the accounts receivable control system at CV. Global Raja Internasional has been implemented through several stages, including credit provision to customers, accounts receivable recording, collection processes, and cash receipts. However, several challenges remain in its implementation, particularly delays in customer payments and suboptimal and inconsistent monitoring of accounts receivable aging. These conditions may increase the risk of uncollectible accounts receivable and potentially disrupt the company’s cash flow. Therefore, the company needs to improve customer creditworthiness analysis before extending credit, conduct regular monitoring of accounts receivable aging, and implement a more structured and well-documented collection schedule. Improvements in these areas are expected to strengthen the effectiveness of accounts receivable controls, reduce the risk of uncollectible accounts receivable, and maintain the stability and smooth flow of the company’s cash flow.
Terhadap Reliabilitas Penyajian Laporan Keuangan pada PT Prima Mandiri di Surabaya Alamsyah Isa Mahendra; Tjandra Wasesa; Diana Zuhro; Wiratna Wiratna; Heri Toni
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 5 No. 2 (2026): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v5i2.8151

Abstract

This study aims to analyze the effectiveness of fixed asset depreciation methods in supporting the reliability of financial statement presentation at PT Prima Mandiri Surabaya. This study employed a descriptive qualitative approach using data obtained through observation, interviews, documentation, and internal company records. The study focused on fixed assets comprising offset and digital printing machines depreciated using the straight-line method. The results indicate that the main issue concerned the useful lives of the old machines, which were inconsistent with the asset classifications used as tax references, resulting in higher depreciation expenses and requiring fiscal adjustments. At the end of 2025, the company exchanged the old machines for new ones and established useful lives of eight years for offset printing machines and sixteen years for digital printing machines. These adjustments reduced annual depreciation expenses, resulted in a more proportional cost allocation, and supported more reliable presentation of fixed asset information in the financial statements. The findings emphasize the importance of accurately estimating asset useful lives.
Co-Authors Achmad Daeng GS Achmad Daengs GS* Alamsyah Isa Mahendra Annisa Rachmawati Enny Istanti Heri Toni Novia Maysaroh Nur Halimatus Fatmasari Rina Dewi Selviana Debora Valentina Sutini Sutini Tjandra Wasesa Wiratna Wiratna