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All Journal Behavioral Accounting Journal Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Siska Yulia Weny
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences Other

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Penentuan Harga Pokok Produksi Untuk Penetapan Harga Pokok Penjualan Pada PT. Sejahtera Sentosa Siska Yulia Weny
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 1 No. 1 (2023): January : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (785.373 KB) | DOI: 10.54066/jmbe-itb.v1i1.62

Abstract

Keuntungan yang optimal diperoleh melalui peningkatan penjualan dan pengendalian biaya produksi yg pantas dan sewajarnya. Sedangkan peningkatan penjualan itu sendiri dipengaruhi oleh kualitas, kuantitas dan harga jual produk. Utk menetapkan harga jual produk dpt dilihat dari harga pokok produksi, biaya operasi dan presentasi keuntungan yg diharapkan. Harga yg dpt bersaing dipasaran tanpa mengurangi mutu dan kualitas produk tentunya menjadi modal utama perusahaan dlm mendptkan simpati pasar. Apabila penghitungan harga pokok produk ada kesalahan, maka akan mempengaruhi harga jual produk dan berakibat pd laba yg didpt oleh perusahaan. Tujuan dari Untuk mengetahui perhitungan harga pokok produksi yang telah ditetapkan oleh perusahaan, menganalisis harga pokok produksi sebagai dasar penetapan harga jual, dan untuk membandingkan harga pokok produksi yang ditetapkan oleh perusahaan dengan perhitungan yang dilakukan peneliti. Metode penelitian yang digunakan kualitatif. Hasil dari penelitian ini adalah Masalah yg terdpt dlm PT. Sejahtera Sentosa ialah perhitungan harga pokok produksinya lebih besar dari seharusnya. Hal ini bisa terjadi karena adanya pembukuan biaya overhead pabrik yg diakui oleh perusahaan sebagai jumlah biaya produksi, Dari perhitungan tersebut mengakibatkan tingginya perhitungan harga jual yg dilakukan oleh perusahana yg tentunya berakibat kurang dpt bersaing produk di pasaran,
Penerapan Pengendalian Intern Untuk Meningkatkan Sistem Dan Prosedur Akuntansi Penggajian Pada PT. Sispum Sarana Graha Siska Yulia Weny
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 3 No. 1 (2023): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v3i1.712

Abstract

Penelitian ini bertujuan Untuk Meningkatkan Sistem Dan Prosedur Akuntansi Penggajian Pada PT. Sispum Sarana Graha. Populasi dalam penelitian ini adalah seluruh data keuangan yang berkaitan dengan sistem dan prosedur penggajian pada PT. Sispum Sarana Graha. Sampel dalam penelitian ini adalah  laporan keuangan tahun 2018,2019, dan 2020 pada PT. Sispum Sarana Graha. Metode analisis data yang dipakai dalam penelitian ini adalah Metode analisis data yang dipakai dalam penelitian ini adalah Deskriptif dengan pendekatan kuantitatif dan dengan metode analisis. Hasil Penelitian ini adalah sistem dan prosedur akuntansi penggajian pada PT. Sispum Sarana Graha cukup baik, hanya saja terdapat perangkapan fungsi personalia, dimana fungsi personalia ini tidak terpisah dengan bagian pencatatan waktu. Hal tersebut kemungkinan besar menyebabkan terjadinya kekeliruan dan ketidakberesan dalam sistem dan prosedur akuntansi penggajian. Adanya kekeliruan dan ketidakberesan menunjukkan lemahnya pengendalian intern, sehingga diperlukan penerapan pengendalian intern yang baik, terutama dalam hal tugas dan wewenang dari fungsi akuntansi penggajian tersebut. Pengendalian intern yang baik akan dapat meningkatkan sistem dan prosedur akuntansi penggajian dalam perusahaan.
ANALISIS BIAYA DIFERENSIAL PER JENIS PRODUK DALAM UPAYA MENGOPTIMALKAN LABA PERUSAHAAN PADA PT. SISPUM SARANA GRAHA Siska Yulia Weny
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i1.985

Abstract

The cause of the emergence of profit or loss from an entity requires the ability to analyze objects that generate profit or loss in a certain period. The object in question can be the type of product, the product itself, production activities, and organizational performance within the company. The purpose of this study is to analyze the role of differential costs per product type in an effort to optimize company profits. The methods used in this research are quantitative and qualitative methods. The result of this research is the analysis of profitability by type of product shows that even though there are symptoms of a decline in sales, the product (PF) is able to provide the third segment margin. Segment margin by product shows the product's ability to provide profit. If the segment margin is large, it means that the product is able to provide a large profit and vice versa, if the product is only able to provide a small profit, it means that the segment margin is small. Therefore. product (PF) is a product that is considered profitable. So this product needs to be maintained.
ANALISIS KEBIJAKAN PENGAMPUNAN PAJAK (STUDI WAJIB PAJAK BADAN DAN ORANG PRIBADI KOTA SURABAYA) Siska Yulia Weny
BAJ: Behavioral Accounting Journal Vol. 1 No. 2 (2018): July-December 2018
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v1i2.27

Abstract

Tax are the most potential source of Indonesia state revenues, tax will be used to development and improvement the economic of people in Indonesia. Many way to get tax revenue they are increasing the number of active taxpayers, increasing of taxpayers obedience. In fact taxpayers try to get a way for avoid tax payment. Tax payers hope there is a policy can solve problems taxation. In 2016 the goverment give taxpayers a policy which can help them, that is Tax Amnesty. The method in this research is qualitative interpretive method with phenomenology approach. collecting information technique in this research use observation, interview, and documentation. Informants in this study are 3 corporate taxpayers and 1 individual taxpayer. The results of this research are taxpayers who use policy of tax amnesty can more understanding about Tax amnesty, many positive impact for taxpayers who use the policy, and Tax Amnesty Policy been able to resolve the problem of taxpayers.
ANALISIS BIAYA DIFERENSIAL PER JENIS PRODUK DALAM UPAYA MENGOPTIMALKAN LABA PERUSAHAAN PADA PT. SISPUM SARANA GRAHA Siska Yulia Weny
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i1.985

Abstract

The cause of the emergence of profit or loss from an entity requires the ability to analyze objects that generate profit or loss in a certain period. The object in question can be the type of product, the product itself, production activities, and organizational performance within the company. The purpose of this study is to analyze the role of differential costs per product type in an effort to optimize company profits. The methods used in this research are quantitative and qualitative methods. The result of this research is the analysis of profitability by type of product shows that even though there are symptoms of a decline in sales, the product (PF) is able to provide the third segment margin. Segment margin by product shows the product's ability to provide profit. If the segment margin is large, it means that the product is able to provide a large profit and vice versa, if the product is only able to provide a small profit, it means that the segment margin is small. Therefore. product (PF) is a product that is considered profitable. So this product needs to be maintained.
IMPLEMENTASI MANAJEMEN PEMBIAYAAN DI SMAN 8 KEDIRI : ANALISIS PERENCANAAN, PENCAIRAN, PELAKSANAAN DAN EVALUASI PEMBIAYAAN Siska Yulia Weny; Refi Nur Fadila; Lela Fitria Sari; Baihaqy Abdullah
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 3 No. 2 (2024): JULI-DESEMBER
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jemakbd.v3i2.918

Abstract

This research aims to analyze the implementation of Financing Management at SMAN 8 Kediri using a qualitative approach. The main focus of the research covers four important aspects in management, namely planning, budget disbursement process, budget implementation and evaluation. The methods used in this research include interviews with various stakeholders and analysis of related documentation. The research results show that the HR planning process at SMAN 8 Kediri was carried out systematically by considering the school's short-term and long-term needs. Planning and preparing the budget prioritizes urgent and important matters in accordance with the Technical Guidelines. Sources of funds come from BOS and BPOPP which are used for school operational activities. Even though there are still several obstacles or obstacles in budgeting, such as increasing market prices or non-implementation of activities, SMAN 8 Kediri regularly evaluates in order to minimize failures or deficiencies in activities.
Co-Authors Baihaqy Abdullah Lela Fitria Sari Refi Nur Fadila