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All Journal JEA17: Jurnal Ekonomi Akuntansi Jurnal Ilmu dan Riset Akuntansi Jurnal SOLMA JKIE (Journal Knowledge Industrial Engineering) Accounting Global Journal Jurnal Akuntansi Barelang Jurnal STEI Ekonomi Jurnal Akuntansi dan Manajemen Enrichment : Journal of Management AKMENIKA Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) GREENOMIKA Golden Ratio of Finance Management Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Akuntansi Keuangan dan Bisnis KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi JISOS: Jurnal ilmu sosial Journal of Accounting and Finance Management (JAFM) Abdi Jurnal Publikasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Dharma Pengabdian Perguruan Tinggi (DEPATI) Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Jurnal Akuntansi, Keuangan dan Perpajakan Nusantara Community Empowerment Review Journal of Science and Social Development Nusantara Entrepreneurship and Management Review Tali Jagad Jurnal Ilmiah Manajemen Praktek Kerja Lapang Akuntansi
Dian Fahriani
Universitas Nahdlatul Ulama Sidoarjo
Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences Other

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Journal : GREENOMIKA

 1 
Dian Fahriani ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN MENURUT STANDAR AKUNTANSI KEUANGAN DAN UNDANG – UNDANG PERPAJAKAN CV JATAYU DI SURABAYA : Program Studi Akuntansi, Universitas Nahdlatul Ulama Sidoarjo *e-mail : dianfahriani87@gmail.com Dian Fahriani
GREENOMIKA Vol. 1 No. 1 (2019): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.78 KB)

Abstract

Income and costs are important components of financial statements. The accounting treatment in recognizing the existence of income and costs greatly influences the fairness of the financial statements, so that conformity in the application of the Financial Accounting Standards and Taxation Law is very necessary. Tax is an emphasis on the transfer of wealth to the economic impact that is generated. The people as taxpayers in the government side and also those who will receive tax payments. This research is to analyze the accounting policies and taxes applied by CV Jatayu in connection with the construction contract. The analytical method used is descriptive analysis where the data is reviewed and then analyzes based on existing theories to provide an actual picture in terms of recognition of cost and tax revenues in the construction contract business field. The results of the study were obtained, CV Jatayu had applied PSAK No. 34 on Accounting for Construction Services by using completion percentages based on job progress and Government Regulation No. 51 of 2008 concerning Income Tax on Construction Services Business. Companies need a standard and effective budgeting and budgeting system so that they can estimate income with costs and according to progress progress in the completion of work should also always take into account indirect costs that do not arise directly related to the project and increase worker resources in evaluating progress progress the project so as not to experience a mismatch of progress with the income received.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN BPHTB TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SIDOARJO Nourma Yunita; Dian Fahriani
GREENOMIKA Vol. 2 No. 2 (2020): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (152.702 KB) | DOI: 10.55732/unu.gnk.2020.02.2.6

Abstract

The purpose of this study is to determine the effectiveness level of land and building rights acquisition fees (BPHTB) and the contribution that land and building rights acquisition fees (BPHTB) provide to local revenue(PAD) in Sidoarjo Regency. The research method used is descriptive qualitative with primary and secondary data sources. Based on the results of research from 2015 to 2019, the following results were obtained: (1) In 2015, the acquisition fee for land and building rights (BPHTB) was 101.08% and increased in 2016 to 114.03%, then in 2017 it increased again by 128.85% in 2018 decreased by 113.02% and increased again in 2019 amounting to 109.15% the effectiveness of land and building land acquisition duties (BPHTB) in Sidoarjo Regency with a very effective value interpretation, with an average effectiveness rate of receiving land and building (BPHTB) fees for five years at 113%. (2) Contribution of land and building rights acquisition fees (BPHTB) to local revenue (PAD) in Sidoarjo Regency in 2015 with a percentage of 17.38%, decreased in 2016 by 17.02%, and increased again in 2017 amounted to 20.19% in 2018 decreased again by 19.76% and experienced an increase again in 2019 by 19.76% of the contribution of land and building acquisition duties (BPHTB )in Sidoarjo Regency for 5 years showing value interpretation less with a percentage of 18.51%. (3) The source of local revenue in Sidoarjo Regency does not only come from the tax on the acquisition of land and building rights (BPHTB), but there are other local taxes, regional levies, and others that are included in the component of regional revenue (PAD).
ANALYSIS OF EMPLOYEE PAYROLL INTERNAL CONTROL SYSTEM AT PT. ZIKRUL HAKIM BESTARI SURABAYA BRANCH Dian Fahriani; Dinda Rahma Yanuari
GREENOMIKA Vol. 4 No. 2 (2022): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2022.04.2.7

Abstract

This study aims to determine the payroll system and internal control of the payroll system at PT. Zikrul Hakim Bestari Surabaya Branch. This study uses a qualitative descriptive research method. Data were collected by interview and documentation methods. The results showed that the payroll system carried out by PT. Zikrul Hakim Bestari Surabaya Branch has gone through the system: AppSheet, Sisfo Audit and Payroll. The head office in Ciawi, Bogor, carries out payroll. The only function that is applied is the payroll function and the financial function; even then, it is carried out by the same person. Documents used in the payroll process are employee attendance lists and salary slips. Human errors occur in the company's payroll process (data entry errors). Internal control of payroll at PT. Zikrul Hakim Bestari Surabaya Branch has done well, although not optimally. This can be seen from the dual tasks that occur in the company.
Co-Authors Achmad Wicaksono Adeliyah, Novita Dwi Afdhillah, Nur Aini Alfianita, Devi Alfira Anggraini Ambar Wadhah Anifah Tiara Kusuma Wardani Anindita Putri Novinda Atika Muhfida Hanum Chairil Anwar Chilmi, Hanum Roudhotul Choiri, Efendi Choiriyyah, Rif’atul Dewi Sri Rahayu, Dewi Sri Diana Sharfina Dinda Rahma Yanuari Efendi Choiri Fahktur Rokhmah, Ainur Failany, M. Afif Failany, Muhammad Afif Ferdiana Prameswari Firda Yusnafa Rohmah Firdaus, Dewi Anisa Fitria , Aida Fitriana, Riezca Nur Gunawan, Zahra Gunawan, Zulfaa Haliza, Sabrina Ainur Hanum, Atika Muhfida Hanum, Fadia Agustina Harianto, Widia Eka Hariyanto, Widia Eka Kafidin Muzakki Lailatur Rohmah Laiya, Ifta Takhul Lestari, Dewi Arum M. Afif Failany Mubarok, Muhammad Syahrul Muhafidhah Novie Muhammad Syahrul Mubarok Multazam, Istiqomah Maulida Nafis, M. Azie Azizman Nourma Yunita Novita Dwi Adeliyah Nurrahma, Ilfi Parahita, Alifia Sabina Praciana, Yuvi Arinta Putra, Restu Frandana Putri Novinda, Anindita Reni Yusnita Riezca Nur Fitriana Rohmah, Firda Yusnafa Salsabila, Sayyidah Sharfina, Diana Siti Syarifah Syarif'ah, Siti Nur Tantri Risda Zubaidah Tantri Risda Zubaidah Untung Usada Unusida, Alifia Sabina Parahita Wardani, Anifah Tiara Kusuma Widia Eka Hariyanto Wulandari, Lucia Putri Zubaidah, Tantri Risda