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Jurnal Mahasiswa Manajemen dan Akuntansi
Published by Universitas 45 Surabaya
ISSN : 28287207     EISSN : 28287118     DOI : 10.30640
Core Subject : Economy, Humanities, Science,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Sub Rumpun ILMU EKONOMI Ekonomi Pembangunan Akuntansi Ekonomi Syariah Perbankan Perpajakan Asuransi Niaga (Kerugian) Notariat Bidang Ekonomi Lain Yang Belum Tercantum Sub Rumpun ILMU MANAJEMEN Manajemen Manajemen Syariah Administrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll) Pemasaran Manajemen Transportasi Manajemen Industri Manajemen Informatika Kesekretariatan Bidang Manajemen Yang Belum Tercantum
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 27 Documents
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Search results for , issue "Vol. 2 No. 2 (2023): Oktober : Jurnal Mahasiswa Manajemen dan Akuntansi" : 27 Documents clear
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

Abstract

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.
Pengaruh Gaya Kepemimpinan Dan Insentif Yang Diberikan Terhadap Kinerja Kerja Karyawan PT. Multi Aneka Pangan Nusantara Di Gresik Iklima Adilvi Artafilah; Achmad Daengs GS; Harsono Teguh S; Bambang Karnain; Sugiharto Sugiharto
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.v2i2.1547

Abstract

This study aims to observe and analyze the influence of leadership style and incentives given to the performance of employees of PT. Multi Aneka Pangan Nusantara in Gresik Partially and simultaneous. This research method tends to be descriptive and tends to be general. Data obtained directly from the respondent or the object under study or something to do with the object under study. This data can be in the form of interviews, questionnaires, and observations that will be carried out at PT. Multi Aneka Pangan Nusantara Gresik. As for secondary data obtained from books, journals, and other related sources and strengthen the basis of research and written sources that refer to existing theories. The data analysis technique used in this study was multiple linear analysis, t test and F test. The results showed that Leadership Style (X1) had a positive and significant effect on the performance (Y) of employees at PT. Multi Aneka Pangan Nusantara is proven by t count -0.910 with a significance of 0.037. Incentives (X2) have a positive and significant effect on the performance (Y) of employees of PT. Multi Aneka Pangan Nusantara is proven by a t count of 4.571 with a significance of 0.000. PT employees Multi Aneka Pangan Nusantara Leadership style (X1), incentives (X2) have a positive and significant impact on the performance (Y) of employees of PT. Multi Aneka Pangan Nusantara is proven by f count 10.315 with a significance of 0.000. Positive influence in this sense means that if the employee's perception of the leader's attitude is getting better, then the performance of the employees will also be getting better. Likewise, the higher the incentive, the better the employee performance.
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.
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

Abstract

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

Abstract

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.
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.
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

Abstract

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.
Pengaruh Strategi Pemasaran Terhadap Keputusan Pembelian Pada Apertemen Trilium Office And Residence Surabaya Dionisius Aldio Manuhutu; Achmad Daengs GS; Sugiharto Sugiharto; Bambang Karnain; I Gde Wiyase
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.v2i2.1564

Abstract

Introduction : The purpose of this study was to analyze the effect of product, price, promotion, and location either partially or simultaneously on the purchasing decision of the Trillium Residence Surabaya Apartment. Research Metodology : The research method used is descriptive quantitative. The sampling technique used was accidental sampling so that from the population a sample of 100 respondents was taken, the data collection method used was observation, questionnaires, and libraries. The analytical tool used in this research is SPSS version 25 software. The data analysis technique used is multiple linear regression, t test, F test and coefficient determination. Research Result : From the results of the analysis using the T test, F analysis of hypothesis testing at the confidence level α = 5%, the t value is 0.847 < t table 1.98 and the significant value is 0.752 > 0.05.it can be concluded that the product variable has no effect on purchasing decisions for the Trillium Residence Surabaya Apartment with, for hypothesis number two the calculated t value is 1.704 < t table 1.98 and the significance value is 0.092 > 0.05 the price does not affect the purchasing decision of the Trillium Residence Surabaya Apartment, for hypothesis number three, the calculated t value is 1.704 < t table 1.98 and the significance value is 0.092 > 0.05 the promotion variable affects the purchasing decision of the Trillium Residence Surabaya Apartment and the location affects the purchasing decision Trillium Residence Surabaya Apartment. Based on testing using the F test, f count value of 62,934 > F table of 2.70 and a significance value of 0.000 <0.05 it is proven that the product, price, promotion, and location variables simultaneously influence the purchasing decision of the Trillium Residence Surabaya Apartment.
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 Kredit Pada PT. SMS Surabaya Riska Amelia; Diana Zuhroh; Wiratna Wiratna; Heri Toni Hendro; 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.v2i2.1585

Abstract

This line research aims to find out the lcredit sales laccounting information lsystems at LPT. lMS lSurabaya and ln ln to lnd out lhow lshould l lpt lpt lpt lpt lpt lpt lpt. lSurabaya SMS. The research method used is qualitative-descriptive, which is in nature to describe, describe, compare, some data and conditions as well as explain a situation in such a way that a conclusion can be drawn. The types of data used are qualitative data and quantitative data, with data sources namely primary data and secondary data which are collected using interview, observation, and documentation techniques. The results showed that the credit sales system at PT SMS did not function properly where the marketing department carried out credit sales transactions without a supervisor's account and direct billing to customers. Therefore, the application of a credit sales system according to theory is very necessary because there are 6 different functions in the credit sales system where each function is a controller or internal control.

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