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Penerapan Metode Time-Driven Activity-Based Costing untuk Menetapkan Harga Pokok Penjualan Full Container Load pada PT. Sinar Garuda Pasifik di Surabaya Dewi Kumala Sari; Tjandra Wasesa; Heri Toni Hendro P; Wiratna Wiratna; Diana Zuhroh
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Oktober : 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.v3i2.2944

This study applies the Time-Driven Activity-Based Costing method to determine the cost of goods sold for Full Container Load shipping services at a freight forwarder company in Surabaya and examines its impact on the current determination of the cost of goods sold. Some previous research has focused on employee efficiency with precise measurements, thereby overlooking the strengths of the Time-Driven Activity-Based Costing method, which are simplicity and reliance on estimation. This study found that indirect costs contribute insignificantly to the determination of the cost of goods sold. Nevertheless, this method is capable of accurately determining the cost of goods in transactions with low-profit margins, which is characteristic of companies like freight forwarders, where the percentage of direct costs in the cost of goods sold is high.

Analisis Faktor-faktor Optimalisasi Laba Bersih: Studi Kasus pada PT. Indofood Sukses Makmur Tbk di Jakarta Aulia Isnaini Hasanah; Tjandra Wasesa; Heri Toni Hendro P; Wiratna Wiratna; Diana Zuhroh
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Oktober : 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.v3i2.2948

This research was conducted at PT. Indofood Sukses Makmur Tbk which is located in Jakarta. This research aims to identify and analyze factors and efforts in optimizing net profit. This research is qualitative research with a descriptive approach. This research uses documentation as a procedure for collecting data. The conclusion obtained from this research is that the factors that influence the optimization of PT's net profit Indofood Sukses Makmur Tbk is sales and costs. Where, sales are one of the revenues for the company which can increase the optimization of net profit. Meanwhile, costs that can influence the optimization of a company's net profit are all costs incurred by the company. Meanwhile, efforts can be made to optimize net profit by PT Indofood Sukses Makmur Tbk is by increasing sales and controlling the costs incurred by the company, especially costs which continue to experience high increases from year to year.

Kajian Perubahan Sistem Pembayaran Pajak Online Terhadap Wajib Pajak : (Studi Kasus di Restoran CV. X Kota Surabaya) Risda Vera Fitria; Heri Toni Hendro P; Diana Zuhroh; Tjandra Wasesa; Wiratna Wiratna
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Oktober : 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.v3i2.2957

This research is about the analysis of changes in the online tax payment system for CV restaurant taxpayers. X City of Surabaya. It aims to find out the negative and positive impacts for taxpayers by using the theory of online tax payment in the characteristics of tax surveillance applications to the advantages and disadvantages. This study uses a qualitative research method with the results of the study showing that changes in the payment system using the tax surveillance application still experience technological obstacles that result in inefficiencies in the implementation of online restaurant tax payments.

Penyusunan Anggaran Komprehensif Sebagai Alat Perencanaan Dan Pengendalian Laba Pada PT. X Di Sidoarjo Putri Septiowati Rahayu; Diana Zuhroh; Tjandra Wasesa; Wiratna Wiratna; Sutini Sutini; Heri Toni Hendro P
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 2 (2023): Oktober : 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.v2i2.1530

This research was conducted at PT. X in Sidoarjo is a company engaged in the snack food industry. The purpose of conducting this research is to find out and analyze the preparation of the sales budget as a means of planning and controlling profits.The data used will be analyzed using qualitative methods, namely this research begins with data collection, observation and analysis of documents related to the object of research and ends with drawing conclusions. The data collection technique used is by interviewing and observing the company's activities.Based on the research conducted at the company, a problem was found, namely that it could be seen that the control carried out by PT. X related to the operational activity of selling snacks is not optimal, this is because the company does not yet have work standards or work targets which are manifested in the form of plans to prepare a sales budget and costs related to operational sales of the company's products.

Evaluasi Sistem Informasi Akuntansi Penjualan Terhadap Pengendalian Penerimaan Kas Pada PT. IMS Di Surabaya Diana Citra Wati; Heri Toni Hendro P; Diana Zuhroh; Wiratna Wiratna; Tjandra Wasesa; Sutini Sutini
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 2 (2023): Oktober : 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.v2i2.1532

This research was conducted at PT. IMS is a moving company Distributor of traditional herbal medicine. The purpose of conducting research This is to analyze the sales accounting information system against. Cash receipts to reduce errors that occur. The data used will be analyzed by qualitative methods, namely analysis Descriptive which uses a description to support the analysis with ffocuses on the problems that occur in detail and only using descriptive explanations in the form of sentences. Data collection technique. The method used is by way of interviews with the head of division and oobserving company activities based on research conducted at the company. The discovery of several problems, namely credit sales systems and procedures as well the recording of accounts receivable is not systematic. So there is some confusion between receivables that have been paid and those that have not been paid. System maintenance expected to expedite the company’s operational activities and minimize mistakes that can harm the company.

Raw Material Inventory Planning And Control To Achieve Inventory Cost Efficiency Case Study At PT. "X" In Surabaya Lailatul Chamdiyah; Diana Zuhroh; Tjandra Wases; Sutini Sutini; Heri Toni Hendro P
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 2 (2023): Oktober : 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.v2i2.1544

Raw materials are something that is very important for companies, especially for the production process. Overstock results in high costs of purchasing, storing and maintaining in warehouses. Meanwhile, outstock results in the cessation of the production process which causes large losses to the company because it cannot order sales. Therefore, to maintain the smooth production process, a planning and control of raw materials is needed, namely by using the EOQ (Economic Order Quantity) method as a means to solve raw material problems that are fulfilled. Case study at PT. “X” indicates that the company experienced overstock of Curcuma Rhizoma raw materials which resulted in high inventory costs for Curcuma Rhizoma amounting to IDR 7,742,469 and for Mellaleuca Fructus IDR 12,116,880. From the discussion it can be concluded that inventory management with the EOQ method. and raw material inventory control becomes more efficient so that the company can provide adequate raw materials to smooth the production process. This study shows that there is a significant difference if the company applies the EOQ method, in which the company can save costs of Rp.

Penetapan Harga Jual Barang Dagang Pada PT. X Di Surabaya Vivi Puspita Anggraeni; Wiratna Wiratna; Achmad Daengs GS; Diana Zuhroh; Sutini Sutini; Tjandra Wasesa; Heri Toni Hendro P
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 2 (2023): Oktober : 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.v2i2.1550

This study aims to determine the determination of the selling price of trade goods at PT. X and the right selling price of merchandise at PT. X. The research method used is descriptive qualitative. The types of data used in this study are qualitative and quantitative data collected by field survey techniques, literature studies, observations, documentation, and interviews. The subject of this study was PT. X, with the object under study is the determination of the selling price of trade goods at PT. X. Researchers used income statements, as well as inventory helper books from 2019 to 2021. The results of research at PT. X regarding the determination of the selling price of merchandise is still not right than what should be set by the company according to information from the company and the selling price is set with a large percentage only part of the profit expected by the company alone without calculating the operational costs that have been incurred by the company in a certain period of time for the merchandise. After the selling price is recalculated as a percentage according to information from the company, it is still unable to cover the company's operating costs which within 3 years continue to increase and are still with an operating loss position. Then the selling price is calculated and redetermined based on the new markup percentage by calculating the operating costs incurred and the amount of profit expected by the company in 3 merchandise inventories in 2019-2021, obtained net profit in 2019 of IDR 23,088,849, in 2020 of IDR 51,481,314, and in 2021 of IDR 49,104,928. Determining the right selling price in the company is expected to provide the maximum possible profit for the company and achieve company goals.

Penerapan Metode Penilaian Persediaan Barang Dagang Pada PT. Chemical Di Surabaya Islami Islami; Sutini Sutini; Diana Zuhroh; Wiratna Wiratna; Tjandra Wasesa; Heri Toni Hendro P
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 2 (2023): Oktober : 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.v2i2.1551

This study aims to determine the application of the method of valuation of merchandise inventory at PT. Chemical that conform to generally accepted standards. The research method used in this study is descriptive qualitative. The types of data used in this study are quantitative data and qualitative data with collection techniques in the form of initial preliminary surveys, literature studies, observations, documentation, and interviews. The subject of this study was PT. Chemical, with the object under study is a method of valuing merchandise inventory at PT. Chemical. Researchers used inventory auxiliary book data for one of the trade goods from 2019 to 2021. The results showed that PT. Chemical does not apply the method of valuation of merchandise inventory, so the company cannot know the final value of merchandise inventory, gross profit, and cost of goods sold (COGS) of the company's merchandise. The inventory valuation method applied should be in accordance with the actual condition of the inventory of these trade goods in the company, considering that the goods sold are food chemicals with an expiration period of 2 to 3 years. PT. Chemical is advised to use the FIFO assessment method, because with this method in 2019-2021 the highest gross profit of other assessment methods was obtained, namely in 2019 of IDR 12,449,091, in 2020 of IDR 40,765,000, and in 2021 of IDR 19,880,000. The final inventory value with the FIFO assessment method also obtained the highest value, namely in 2019 of IDR 88,800,000, in 2020 of IDR 51,300,000, and in 2021 of IDR 23,730,000. The lowest value of goods sold was IDR 86,990,909 in 2019, IDR 329,240,000 in 2020, and IDR 228,090,000 in 2021.

Evaluasi Sistem Informasi Akuntansi Penjualan Dan Pengendalian Internal Penerimaan Kas Pada PT. X Di Sidoarjo Kristina Dadi Labo; Heri Toni Hendro P; Diana Zuhroh
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 2 (2023): Oktober : 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.v2i2.1560

A good accounting information system will be able to provide answers to any questions that arise in the future. This study aims to evaluate the sales accounting information system for internal control of cash receipts at PT.X in Sidoarjo. The method used in this study is a qualitative method with an emphasis on quality and the data collected is the result of interviews and direct observation. The results of the study show that the absence of a credit function and a collection function on credit sales can cause delays in collecting accounts receivable and defects in the employee work system so that it will disrupt the quality, quality and stability of the company.

Penerapan Sistem Informasi Akuntansi Penjualan Pada PT”X” Di Surabaya Nadia Natalia Syahfitri; Wiratna Wiratna; Achmad Daengs GS; Diana Zuhroh; Sutini Sutini; Tjandra Wasesa; Heri Toni Hendro P
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 2 (2023): Oktober : 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.v2i2.1590

This research was conducted at PT”X” in Surabaya. The purpose of this study was to determine the sales accounting information system that has been running at PT”X” in Surabaya. PT”X” uses the cash of sales menthod. This research is a research using qualitative methods, using data sources, namely observation, interviews, documentation conducted at PT”X” in Surabaya. The method used is the descriptive method which is an analysis using data obtained by the author from several document related to the company. The results of this study indicate that PT”X” implements sales payments in cash with the method of paying before the goods are received and the methode of paying when the goods are received. The sales accounting information system at PT”X” in Surabaya still has a dual function between the sales function and the cash receipts function which is still carried out by the sales administration staff.

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