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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
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

Abstract

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.
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.
Peranan Akuntansi Pertanggungjawaban Sebagai Alat Pengendalian Biaya Pada PT Sarana Metal Jayatama Di Surabaya Ester Christina Akunut; Diana Zuhroh; Tjandra Wasesa; Wiratna Wiratna; 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.v2i2.1596

Abstract

PT Sarana Metal Jayatama is a company engaged in the supply and production of building materials. The author conducted research at this company with the aim of finding out whether the implementation of responsibility accounting as a means of cost control at PT Sarana Metal Jayatama has functioned properly in accordance with the requirements of responsibility accounting. The type of data used by the author is primary data, from the results of interviews with the finance department. Secondary data data obtained from company files. The data is then analyzed using a descriptive method, by comparing the existing data with the theory that the authors studied. In this study, several weaknesses were found in the company, namely: the preparation of the budget in this company did not reflect the principle of participation because it did not involve all existing elements and was not in accordance with what was budgeted. There is no separation of controllable and uncontrollable costs. The existing estimate code is not fully in accordance with the principles of responsibility accounting. The company also has not periodically evaluated the company's performance and inadequate accountability reports.
Pengaruh Online Shop Dan Harga Terhadap Minat Beli Barang Secara Online Pada Karyawan Toko Sinar Welisa Jaya Di Citraland Surabaya Dani Feki Kris Koro; Achmad Daengs GS; Sugiharto Sugiharto; Rina Dewi; Harsono Teguh Santoso
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.v2i2.1599

Abstract

This study aims to determine the effect of online shop and price on the intention to buy online among Toko Sinar Welisa Jaya employees. The research method used is a quantitative method. The processed data is the result of a questionnaire with a population of 364 and a sample of 78 respondents. The data analysis technique used is the classical assumption test which consists of a normality test, multicollinearity test, heteroscedasticity test and multiple linear regression analysis, as well as hypothesis testing, namely the coefficient of determination, f test, t test. The results of the research based on the tests produced show that online shops and prices have a significant influence on online buying interest among employees at the Sinar Welisa Jaya in Citraland Surabaya store, one of which is evidenced by the results of the determination coefficient that the correlation between employee buying interest and all independent variables (online shop and price) R-Square of 0.773 means that 77.30% variation or change in employee buying interest is jointly influenced by online shop and price while the remaining 22.70% variation or change in employee buying interest is caused by other variables that are not included in this study.
Pengaruh Kualitas Produk, Citra Merek Dan Lokasi Terhadap Kepuasan Konsumen Warung Kopi Prada Di Surabaya Erwin Tri Kurniyanto; Sugiharto Sugiharto; Achmad Daengs GS; Rina Dewi; Harsono Teguh
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.v2i2.1600

Abstract

The coffee shop industry is one of the industries with the fastest development and demand. Every year the development and growth of the number of coffee shops opened in Indonesia is always increasing. By providing a product that is different from other coffee shops through the characteristics that coffee is served to customers, it can make the coffee shop always visited by customers, besides that, a brand image that is easy to remember and a strategic location will be able to attract customers to come to enjoy the coffee. The reason of this think about was to decide the impact of Product, Location, and Brand Image on Warkop Prada's Shopper Fulfillment variable in Surabaya. This inquire about was conducted employing a quantitative approach. The research information is within the frame of a test of 96 respondents in which the test is taken using Lemeshow. The information collection strategy may be a survey. Information investigation utilized in this think about was numerous direct relapse investigation with SPSS 26 computer program. The information that met the legitimacy test, unwavering quality test, and classic presumption test were handled to deliver a relapse condition: Y = 18.397 + 0.168X1 + 0.194X2 + 0.549X3 + e. The comes about of the investigation carried out can be seen through the comes about of the t test it can be seen that the factors Product (X1), Brand Image (X2), and Location (X3) have a fractional impact on the Customer Satisfaction (Y) Warkop Prada in Surabaya with each having t number (2.167), t check (2.288) and t number (2.638) which is more noteworthy than t table (1.66088). The comes about of the F test in this study appear that the calculated F esteem (5.475) is more noteworthy than F table (3.09), which implies that the autonomous factors are Product (X1), Brand Image (X2), and Location (X3) factors at the same time influence the variable Customer Satisfaction (Y) Warkop Prada in Surabaya
Pengaruh Kualitas Sumber Daya Manusia Dan Pengalaman Kerja Terhadap Etos Kerja Pada Surabaya Grammar School Andreansah Andreansah; Achmad Daengs GS; Sugiharto Sugiharto; Rina Dewi
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.v2i2.1601

Abstract

Quality human resources and work experience relevant to the workload have a positive impact on accelerating the company's goals. Human resources act as assets that have the ability of reason, knowledge, and motivation that must be supervised by management so that their work ethic can contribute to the achievement of company goals. On the other hand, an employee's work experience is also an indicator that can be put forward to achieve company goals. Employees with high work experience are expected to help the company to educate other employees on how to understand and complete work in a structured manner and produce output as expected. Referring to these descriptions, the study aims to examine the impact of work experience and HR quality on the work ethic of Surabaya Grammar School employees. The results of the study using a sample of 100 employees and analyzed using multiple linear regression with t-test and f-test concluded that work experience and HR quality have a significant positive impact on the work ethic of Surabaya Grammar School employees partially and simultaneously
Pengaruh Kualitas Produk, Harga Dan Promosi Speaker Box Rhyme Terhadap Volume Penjualan Pada CV. Sinar Baja Eletric Di Surabaya Ely Ely Julianus Tiballa; Bambang Karnain; Sugiharto Sugiharto; Achmad Daengs GS; Harsono Teguh
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.v2i2.1631

Abstract

This study aims to analyze the role of product quality, price and promotionon sales volume of CV. Sinar Baja Electric. Research conducted at CV. Sinar Baja Electric, researchers took quantitative research methods, while the methods used to collect and were interviews, observasion and documentation. The analysis that the authors use in the study is descriptice qualitative analysis, multiple linear regression analysis, validation analysis and reability testing. Proceeds from sales of Speaker Box Rhyme at CV. Sinar Baja Electrichas experienced a decline in the past 3 years, this is evidenced by the sales result in 2018 of 28 pcs, while in 2019 there were 13 pcs and in 2020 there were 6 pcs. Based on the result obtained from the questionnaire distributed to cconsmers CV. Sinar Baja Electric, in use study used one dependent variable, namely sales volume and three independent variable, namely product quality, price and promotion. The regression model obtained from the multiple linear regression test in thie study is Y = 2,032 + 0,184X1 + 0,680X2 + 0,090X3 + 0,427. In this study there is a multiple linear test, namely the analysis of the coefficient of determination (R²), in table 4.10 it can be shown that 57,3% increase in sales volume of Rhyme speakers is influenced by independent variable, namely product quality (X1), price (X2) and promotion (X3), while the remaining 42,7% is influenced by other variable not examined in thi study. And based on the results of the beta value in the multiple linear regression the in the table 4.9, it can be concluded that only the price variable has a significant effect on volume sales CV. Sinar Baja Electric with a value of 0,661 and the rest (product quality and promotion) has no significant effect on sales volume at CV. Sinar Baja Electric in Surabaya.

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