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All Journal EKONOMIKA45 Cakrawala: Jurnal Pengabdian Masyarakat Global Jurnal Mahasiswa Manajemen dan Akuntansi
Heri Toni
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Penerapan Harga Pokok Produksi Pada PT. Hana Inti Berjaya (Darbe Cafe) Surabaya Ria Galuh Yuli Pratiwi; Diana Zuhro; Tjandra Wasesa; Sutini Sutini; Heri Toni; Wiratna Wiratna
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.v2i4.1738

Abstract

With the increasing number of business actors, there will be more competition in the form of price, quality, strategy and so on, making companies able to face competition. To achieve this, companies are required to be able to carry out company growth and increase profitability. One of the things that companies or management do is to reduce the cost of products. Where the cost of the product means the amount of expenses and expenses that are allowed, directly or indirectly, to produce goods and services that can be used or sold. To determine the right selling price, the company must first know the cost of the product to be sold. Before carrying out production activities, the company first prepares its production factors, such as raw materials which are the main ingredients to be processed into finished goods. Purchasing raw materials is part of inventory management because it is related to the procurement of goods in the form of raw materials, semi-finished materials, finished materials, auxiliary materials. The company's production results will affect the supply of raw materials, labor and overhead costs. Classifying costs and determining the cost of production is very important because this is the essence of the price of goods to be sold and products in process which will be presented in the balance sheet. If the production price is determined incorrectly, it will affect the selling price. Where a selling price that is too high will make the product less competitive in the market, while a selling price that is too low will also reduce the company's profits. To make it easier for companies to calculate the cost of production, companies use traditional methods as an easier approach in allocating production and overhead costs.
Sistem Informasi Akuntansi Pengeluaran Kas Pada Badan Amil Zakat Nasional (BASNAS) Provinsi Jawa Timur Rahma Fatimah Santoso; Sutini Sutini; Diana Zuhro; 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.v2i4.1739

Abstract

The government has established and formed a special institution that handles zakat, infaq and shadaqah funds. The presence of Law No. 23 of 2011 has regulated the centralization of Zakat management and is completely carried out by the state. With the presence of this Law, it is hoped that the potential for zakat can be realized in large amounts, and the management system can be known with certainty. The National Zakat Amil Agency (BAZNAS), which is the main institution that carries out zakat management, is expected to be able and capable of collecting zakat funds as optimally as possible and able to provide open and transparent accountability to muzakki and the community in general. With good management and transparency, muzakki will have a higher level of trust in BAZNAS as a place to distribute Zakat. Management of public finances in the form of zakat, infaq and shadaqah (ZIS) must be carried out carefully, precisely and cautiously. A good financial management system by public institutions including the National Amil Zakat Agency (BAZNAS) reflects the ability and performance of these institutions in managing funds sourced from the community. If the performance produces good results, the community will increasingly receive trust and trust in managing public funds, in this case Zakat, Infaq and Sadaqah (ZIS) funds from Islamic financial sources.
Pengakuan Pendapatan Terhadap Praktek Sewa Menyewa Kios Dan Lapak Pada PT Sarana Niaga Surya Makmur Regita Prianti Sukma; Wiratna; Heri Toni
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 1 No. 1 (2022): April : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (815.48 KB) | DOI: 10.30640/jumma45.v1i1.157

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengakuan pendapatan atas sewa kios pada PT SNSM, untuk mengetahui pengakuan pendapatan atas sewa dengan menggunakan akrual basis Metode penelitian yang digunakan adalah deskriptif kualitatif adalah suatu pendekatan penelitian yang menggunakan data berupa kalimat tertulis atau lisan, perilaku, fenomena, peristiwa-peristiwa, pengetahuan atau obyek studi. Dalam penelitian ini, menunjukkan bahwa Pengakuan pendapatan menggunakan akrual basis, pendapatan diakui dan dicatat pada saat transaksi dan serah terima kios dan lapak meskipun belum ada pembayaran. Pencatatan dan pengakuan pendapatan menggunakan akrual basis ini menghasilkan laporan keuangan yang lebih akurat karena mencerminkan pendapatan perusahaan yang sesungguhnya meskipun menimbulkan Piutang dan ada resiko piutang tak tertagih.
Analisis Biaya Kualitas Terhadap Peningkatan Laba Usaha Pada CV. Eline Anugerah Kreasi Di Surabaya Natalia Kristina; Tjandra Wasesa; Wiratna Wiratna; Diana Zuhroh; Heri Toni
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.v2i2.1549

Abstract

This research is a type of research with qualitative methods with a descriptive approach. This study aims to determine the cost of quality at CV. Eline Anugerah Kreasi. The subject of this research is CV. Eline Anugerah Kreasi and the object of research is the quality cost of the company. Data analysis was carried out by analyzing quality cost reports for the last 2 years, namely: 2021 and 2022 to find out how much is spent each year related to the cost of quality in the products sold. The method used by the author is documentation, interviews with employees or managers who are directly related to quality cost reports and then analyzed descriptively, as well as records in the company which are also related to quality costs. The results showed that CV. Eline Anugerah Kreasi had not fully implemented the quality costing method, even though it looked good and had more turnover. It turned out that the profit generated did not experience a significant increase every month, this was due to the excessive spending to ensure product quality, things that should be the essence were shifted by inefficient spending. From what has been described above, a conclusion can be drawn that it is important to apply the quality cost method in a company, not only to pay attention to what is needed to improve or maintain the quality of an item, but also to pay attention to the correct application of quality costs.
Analisa Selisih Varians Dalam Upaya Pengendalian Biaya Produksi Sedotan Steril Pada PT. ABC Di Mojokerto Sujarwanti Sujarwanti; Sutini Sutini; Wiratna Wiratna; Diana Zuhroh; Heri Toni
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.v2i2.1555

Abstract

PT. ABC is a company engaged in the processing of plastic pellets and various kinds of straws using machine tools to carry out their production. The purpose of this research is to find out how the production cost budget is prepared by PT. ABC and whether it is correct, and also to find out how to control production costs that occur at PT. ABC and is it efficient. This research is a qualitative research. The research data comes from the financial reports of PT. ABC in 2022, namely in the form of a budget and realization of production costs. The research sources used were interviews and literature studies. Based on the results of the analysis, the procedure for preparing the production cost budget at PT. ABC is not yet fully accurate when compared to existing theoretical studies, because there is a difference that results in inaccuracies in the production cost budgeting procedure. To find out how to control the production costs of PT. ABC and whether it is efficient is to analyze the difference in production costs by comparing the budgeted costs with actual costs. If there is a difference, whether profitable or unprofitable but still below the tolerance limit of 5%, it is said to be efficient. Then to find the cause of the discrepancy, an analysis of the difference in the cost of raw materials and direct labor is used which consists of the difference in price/tariff and the difference in quantity/efficiency. Whereas for the analysis of factory overhead costs using the four differences method consisting of budget differences, capacity differences, fixed efficiency differences, and variable efficiency differences. Based on the results of the difference analysis, it is known that between the budget and realisation, there is a profitable difference of Rp. 97,404,768.14 or 11.25% so that overall it can be said that the budget for production costs of PT. ABC is efficient or under control.
Penerapan Perhitungan Harga Pokok Produksi Pada CV Aulia Di Surabaya Fitri Aulia; Sutini Sutini; Wiratna Wiratna; Diana Zuhroh; Heri Toni
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.v2i2.1565

Abstract

CV. Aulia is a company engaged in the wood flooring processing industry and selling wood floors. The purpose of this study was to find out whether there is a difference between the calculation of the cost of production that has been done by the company and the calculation of the cost of production based on theory or what should be by using the Full Costing Method. This type of research is qualitative research. The research data was obtained by conducting observations, interviews, and literature studies. The results of the research show that there are differences in the difference between the calculation of the cost of production according to the company and the calculation of the cost of production based on theory or what it should be. The calculation of the cost of production used by the company so far is still very simple, namely by calculating the cost of raw materials, direct labor costs and factory overhead costs which only include indirect labor costs. The calculation of the cost of production is based on theory or should have a higher nominal value compared to the calculation of the company's cost of goods according to the company. This is because all factory overhead costs such as auxiliary costs, fuel costs, electricity costs and electricity depreciation costs are included in the calculation of the cost of production.
Analisis Sistem Informasi Akuntansi Penjualan Dalam Upaya Meningkatkan Sistem Pengendalian Internal Pada PT X Di Surabaya Rayfandy Rayfandy; Diana Zuhroh; Wiratna Wiratna; Chandra Chandra; Heri Toni
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.v2i2.1595

Abstract

This study aims to analyze how the sales accounting information system in an effort to improve the internal control system at PT. X. This type of research is a case study. Data collection techniques used are interviews, documentation, and observation. The data analysis technique used is descriptive technique, the steps taken to achieve the objectives of this study are (1) identification of sales accounting information systems. (2) analysis of the network of procedures that make up the sales accounting information system. (3) evaluation of weaknesses and potential risks in the application of sales accounting information systems. (4) analysis of recommendations on the application of sales accounting information systems for weaknesses and potential risks PT X control system has been running well, the company has a high commitment to satisfying all customer needs through the Implementation of the ISO 9001-2015 Quality Management System. The results showed that the weakness of the credit sales system of PT. X is in the credit function section, lack of searching for information about customer credit status, concurrent work. In addition, the company also does not apply payment terms, there is no agreement between the seller and the buyer with a cash discount, the term of payment, and the amount of the discount given.
Penerapan Job Order Costing Dalam Perhitungan Harga Pokok Produksi Pada PT “X” Di Surabaya Diana Zuhroh; Wiratna Wiratna; Tjandra Wasesa; Heri Toni; Sutini Sutini
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 1 (2023): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i1.2007

Abstract

This research was conducted to understand how to calculate the correct cost of production at PT "X" using the Job Order Costing method. Calculation of the cost of production is important for companies because it determines the selling price of the product.The research method uses a qualitative type with a qualitative descriptive approach. Data collection techniques include interviews with related parties and direct documentation of the object being researched.The research results show that there is a difference in the calculation of the cost of production made by PT "X" and that carried out by researchers based on job order costing. The differences occurred due to errors in the classification and calculation of factory overhead costs carried out by PT "X", where there were several components of factory overhead costs that had not been included in the calculation, so the results of the calculation of the cost of production at PT "X" were understated than they should be.
Co-Authors Aulia Isnaini Hasanah Chandra Chandra Diana Zuhro Diana Zuhroh Fitri Aulia Mahira Nur Alfiani Maria Christina R Miftaqul Sandrina Wardani Natalia Kristina Putri Puspita sari Rahma Fatimah Santoso Ratih Dwitama Wardani Rayfandy Rayfandy Regita Prianti Sukma Ria Galuh Yuli Pratiwi Risda Vera Fitria Sujarwanti Sujarwanti Sutini Sutini Tjandra Wasesa Wiratna Wiratna W Wiratna Wiratna