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All Journal Cakrawala: Jurnal Pengabdian Masyarakat Global Jurnal Mahasiswa Manajemen dan Akuntansi
Mahira Nur Alfiani
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Analisis Penerapan Metode Perhitungan Penyusutan Aset Tetap Berdasarkan Standar Akuntansi Keuangan dan Pengaruhnya terhadap Penyajian Laporan Keuangan pada PT. X di Surabaya Mahira Nur Alfiani; Tjandra Wasesa; Heri Toni 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.v3i2.2945

Abstract

This research is a qualitative study that utilizes both primary and secondary data sources conducted at PT. X in Surabaya, a company engaged in land transportation for cargo delivery or expedition purposes. The study aims to examine the implementation of fixed asset depreciation methods and their impact on financial reporting at PT. X in Surabaya. The findings reveal that the company does not include all related costs in determining the acquisition cost of its fixed assets, and the determination of the depreciation calculation period for fixed assets is not based on Ministry of Finance regulations, thus the company has not applied them in accordance with applicable financial accounting standards.
Sistem Dan Prosedur Penggajian Dan Pengupahan Pada Cv. Mitra Jaya Abadi (Laporan Kegiatan Kuliah Kerja Lapangan) Mahira Nur Alfiani; Diana Zuhro; Sutini Sutini; Tjandra Wasesa; Wiratna Wiratna; Heri Toni
Cakrawala: Jurnal Pengabdian Masyarakat Global Vol. 2 No. 4 (2023): Cakrawala: Jurnal Pengabdian Masyarakat Global
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/cakrawala.v2i4.1711

Abstract

The issue of salary and wages always receives great attention from every employee, because salaries and wages are a source of income whose receipts are obtained from the education and skills he has during work. Salary and wage expenditure is very important because employees are very sensitive to errors in improper payroll so that it is good for salaries to be paid on time to be able to maintain a good working atmosphere. However, there are often problems in the company related to the provision of salaries and wages, such as employee salaries that are not paid on time and abuse by certain parties so that fraud and misappropriation arise that result in losses to the company. So the company cannot be arbitrary in the payment of salaries and wages, so the company provides a good control system for the payroll and wage system that is useful for improving employee welfare by using internal supervision on salaries and wages. In the company, one of the systems that supports company activities in handling transactions and activities related to salaries and wages is the payroll and wage accounting information system. The application of payroll and wage accounting information systems in a company can help management in managing labor costs that are neatly arranged and organized. The accounting information system in payroll and payroll describes a computerized recording system to record in the form of a flowchart flow section.
Co-Authors Diana Zuhro Diana Zuhroh Heri Toni Heri Toni P Sutini Sutini Tjandra Wasesa Wiratna Wiratna