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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 256 Documents
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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.
Pengaruh Pelatihan Pengembangan Karyawan Dan Kompetensi Karyawan Terhadap Produktivitas Kerja Pada Karyawan Divisi Operasional Kapal PT. Suntraco Intim Transport Alberto Charles Berek; Indriana Kristiawati; Meyti Hanna Ester Kalangi
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 1 (2023): April : 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.v2i1.1577

Abstract

Introduction: The purpose of this study is to analyze the impact of training, employee development and employee competence on employee productivity in the Operational Division of Ship Pt. Suntraco Intim Transport. Research Methodology: The research method used is quantitative descriptive. The sampling technique used is saturated samples so from a population samples as many as 30 respondents, data collection methods used are observation, lifting, and library. The analytical tools used in this study are SPSS software version 23. The data analysis techniques used are double linear regression, t test, F test and determination coefficient. Research results: From the results of the analysis using the test T, analysis F testing the hypothesis at the level of confidence α = 5%, the t count value of 2.565 > t table 2.042 and the significant value is of 0.016 < 0.05 then it can be concluded that the Employee Training variable influences on the Work Productivity Employees operational division of the ship PT. Suntraco Intim Transport, Surabaya. for the hypothesis number two obtained a counting t value of 2.183 > t Table 2.042, and the significance value is 0.038 < 0.05, then it could be concluted that the employee development variable has a significant influence on the labour productivity of the employees of the operational divisions of the ships of PT. Sunraco intim transport, Surabaya. for the three hypotheses the counting value of the number three is 2. 183 > T table 2,042 and its significance is 0.010 < 0,05 then it was possible to conclude that the staff competence significantly influenced on the performance of the work of the staff of the PT. Suntraco Intim Transport, Surabaya
Pengaruh Penerapan E-Filing, Pemahaman Perpajakan, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Di Kantor Pelayanan Pajak Pratama Surabaya Mulyorejo Syafii Syafii; Tatok Kushartanto
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 2 No. 1 (2023): April : 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.v2i1.1579

Abstract

Tax revenue is one of the sources of state revenue managed to finance various sectors of state spending needs. This research was conducted with the aim of determining the effect of implementing the e-filing system, the level of understanding of taxation and taxpayer awareness of taxpayer compliance with KKP Pratama Surabaya Mulyorejo. The data collection technique in this study used questionnaire dissemination and the sampling technique used was purposive sampling. Where the data will be analyzed using quantitative analysis methods with multiple linear regression tests. The results showed that the implementation of the e-filing system affects individual taxpayer compliance, the level of taxation understanding does not affect individual taxpayer compliance, taxpayer awareness affects individual taxpayer compliance, and the application of the e-filing system , the level of tax understanding, and taxpayer awareness simultaneously affect taxpayer compliance with KPP Pratama Surabaya Mulyorejo.
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.
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.

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