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All Journal Equity: Jurnal Akuntansi
Masyhad Masyhad
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Economics, Econometrics & Finance Social Sciences

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Dampak Kenaikan Tarif PPN dari 10% menjadi 11% Terhadap Penjualan PT. Anugrah Busana Surabaya Nita Karisma; Nur Lailiyatul Inayah; Masyhad Masyhad
Equity: Jurnal Akuntansi Vol 4, No 1: September 2023
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v4i1.374

Abstract

Penelitian ini membahas mengenai analisis dampak kenaikan tarif PPN 10% menjadi 11% terhadap omset penjualan pada PT. Anugrah Busana di Surabaya. Penelitian ini bermaksud guna melihat seberapa besar dampak kenaikan PPN 1% terhadap omset penjualan pada PT. Anugrah Busana di Surabaya. Metode yang dipakai yakni metode kualitatif. Teknik pengumpulan data dijalankan dengan obeservasi dan dokumentasi. Hasil penelitian menerangkan bahwa kenaikan tarif PPN 1% pada PT. Anugrah Busana secara tidak langsung berdampak terhadap penjualan pada PT. Anugrah Busana Surabaya. Penurunan penjualan tersebut lebih disebabkan adanya, (1) Kenaikan harga bahan baku yang menyebabkan harga jual produk perusahaan PT. Anugrah Busana juga ikut naik 7% hingga 11% karena kenaikan PPN 1%, (2) Kenaikan harga barang PT. Anugrah Busana menyebabkan minat beli masyarakat menurun, (3) Minat beli masyarakat menurun juga disebabkan oleh pembatasan aktivitas berbelanja karena masih dalam kondisi pandemi Covid-19.
Sistem Informasi Akuntansi Penjualan Kredit Meningkatkan Pengendalian Intern Pada Dealer Mitsubishi Candi Sidoarjo Rohmah Putri Ariutami; L. Tri Lestari; Masyhad Masyhad
Equity: Jurnal Akuntansi Vol 4, No 2: April 2024
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v4i2.480

Abstract

Indonesia is experiencing a rapid surge in technological advancement. However, these advancements also expand the influence of the business environment, causing competition to intensify. A robust accounting information system is essential for effectively managing sales competition. A company's internal controls have a significant impact on its business continuity; without robust internal controls, credit sales may fail. This is a particular car dealership that employs a sales accounting system, which prompted the researcher to investigate the system. The research employs a descriptive qualitative data collection technique, which has yielded the conclusion that the current sales credit accounting system utilized by the dealer is suboptimal. Consequently, enhancements are necessary to diminish the incidence of bad debts in the billing department.
Sistem Informasi Akuntansi Penggajian Guna Menekan Biaya Operasional PT. Eka Prima Mandiri Sentosa Surabaya Thoyyibatul Isnaini Saputri; Masyhad Masyhad; Siti Rosyafah
Equity: Jurnal Akuntansi Vol 4, No 1: September 2023
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v4i1.403

Abstract

The purpose of this study is to determine and analyze the payroll accounting information system in order to reduce the operational costs of PT Eka Prima Mandiri Sentosa (workshop division AHASS 16272 Eka Prima Mandiri Sentosa Surabaya). This research is a descriptive-qualitative research with a research focus on the payroll accounting information system part cycle. The results of the analysis in this study show that there are still duplicate tasks in the process of making employee payroll, there are no supporting documents for employee overtime submissions, and there are no details of the salary calculations given to employees. In this case, the author draws the conclusion that it is necessary to make updates that are more efficient and effective in the employee overtime submission system in order to reduce more and more operational costs.
Co-Authors L. Tri Lestari Nita Karisma Nur Lailiyatul Inayah Rohmah Putri Ariutami Siti Rosyafah Thoyyibatul Isnaini Saputri