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Ekomania
Published by Sekolah Tinggi Ilmu Ekonomi Mahardhika
ISSN : 23564423     EISSN : 30326354     DOI : 10.29062
Core Subject : Economy, Education,
Economics, Econometrics & Finance Other
Ekomania merupakan jurnal yang membahas interaksi yang kompleks antara : ekonomi, manajemen, dan teknologi informasi dalam konteks komunikasi. Artikel-artikel yang tercakup dalam jurnal ini melibatkan analisis mendalam tentang bagaimana integrasi ketiganya dapat mempengaruhi dan membentuk dunia bisnis dan organisasi modern. Jurnal ini memberikan wawasan mendalam tentang bagaimana ekonomi, manajemen, dan teknologi informasi saling berinteraksi dan saling memengaruhi dalam konteks komunikasi di dunia bisnis modern. Melalui analisis holistik ini, diharapkan jurnal ini dapat memberikan pandangan yang berharga bagi pembaca yang tertarik dalam memahami dinamika kompleks di dalam organisasi saat ini.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 49 Documents
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ANALISA PENERAPAN ETIKA PROFESI DALAM PELAYANAN SEKTOR PUBLIK DI SATBRIMOB: Studi Kasus pada Satbrimob Polda Jatim Marwa, Lailatul; Kuswardijah, Sugi
Ekomania Vol. 10 No. 2 (2023): Desember 2023
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Abstract

The quality of public sector services is a demand that is expected by the community. The quality of public services is also a form of the totality of services carried out by the State apparatus to the fulles, in accordance with the rules and procedures that have been stipulated in accordance with the legislation so that it can meet the satisfaction, needs, and expectations of the community as service recipients. In this study, the aim is to analyze professional ethics in public sector services at the Brimob Unit of the East Java Police. Another goal is to find out the application of professional ethics in government agencies, especially in the Satbrimob Polda Jatim. The method used in this research is to use a descriptive method, which collects some data and quotes and summarizes various situations from various data collected in the form of interviews or observations about the problem being studied. Primary legal materials and secondary legal materials are methods of data collection. Then the data obtained is processed using qualitative research methods in order to obtain more specific information about the problem to be studied, utilize sources of information related to relevant theories and collect information related to the theme raised. The results of research related to the implementation of professional ethics in public sector services have been stipulated in Law number 14 of 2011 concerning the Police Professional Code of Ethics and National Police Chief Regulation Number 19 of 2012 concerning the Police Code of Ethics commission, so that this provision applies to all members of the National Police. According to researchers within the scope of Satbrimob, they have applied professional ethics, especially in public sector services in carrying out their duties. But there are also obstacles so that the service is not fast and precise due to the lack of human resources in terms of adequate young personnel.
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS: Studi pada Penjualan CV. Zinergy Indonesia Firdaus, Ahmad Agung; Yuliastuti, Rika
Ekomania Vol. 10 No. 2 (2023): Desember 2023
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Abstract

Sales Accounting Information System and Receipt Information System are very important for internal control and company progression in CV. Zincergie Indonesia. The main problems in this research are the implementation of the accounting information system for sales, receipts and internal control in a resume of CV. Zincergie Indonesia. The type of research that the researcher applied in this study is field research focusing on CV Zinergy Indonesia, located in Jl. Sidosermo Indah IV No. 4-6 and Nukulu Surabaya. This research is qualitative descriptive research. The data source in this study is secondary data obtained from documents and documents related to what is required in the study. The technique of data collection consists in studying the documents and records that contain the accounting information system. In this study, the authors found several weaknesses in the resume sales and cash scoring system. CV. Zinergy Indonesia, the first in the sales system and procedures, the absence of an online system in the installation report, the second in the transmission of verified data in the receipt information system, not only online but also through brochures or paper, third, the lack of inspections or regular review. With some current weaknesses, the author can find ways or suggestions to improve the resume's sales, receipts, and internal control accounting information systems could be implement in the future of CV. Zinergy Indonesia and could be better and more developed than before
ANALISIS SISTEM INFORMASI AKUNTANSI PERSEDIAAN BAHAN BAKU DALAM KELANCARAN PROSES PRODUKSI DI MASA PANDEMI : Study Kasus Usaha Mikro Omah Teh Nganjuk Ijadiyah, Ni’matul; Supriadi, Iman
Ekomania Vol. 10 No. 2 (2023): Desember 2023
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Abstract

Accounting information system or (AIS) is a system designed to collect and display accounting information so that accountants and company executives can make appropriate decisions and have the aim of processing evidence of recording and reporting all information related to all financial transactions, documents or accounting records. There are several important functions in a working group on accounting information systems, including: storing and collecting data about work activities. Not only that, the information system can also be used to process and transact data into information that can be used to properly control and process decisions related to assets in the organizational system. Omah Teh Nganjuk business which is located on Jl. WR Supratman No.6, Mangundikaran, Mangun Dikaran, Kec. Nganjuk, Nganjuk Regency is the object that we choose in this research. Omah Teh Nganjuk is a family business brand engaged in packaged food and ready-to-drink beverages. Nganjuk tea is an herbal tea made from black tea, green tea, roselle flowers and jasmine flowers which are mixed and combined to make fresh drinks and are useful for health. This study aims to provide information about the accounting information system for raw materials inventory in the Omah Teh Nganjuk business. This research uses qualitative research methods, for data analysis techniques using descriptive analysis with a qualitative approach. Data collection techniques in conducting this research are interviews and observations. Based on the results of the analysis, the implementation of the accounting system for Omah Teh Nganjuk's raw material inventory is very good. The method of determining the cost or inventory cost can also be applied to the company, by choosing the first-in, first-out method. In the smooth production contained in the raw material inventory system in the Omah Teh Nganjuk business, more emphasis is placed on physical inventory counting in order to be able to make fictitious records on the warehouse book, with the separation of functions it can also speed up the production process.
ANALISIS DAN PERANCANGAN SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS (ONLINE SHOP KANTONG ASI BAABAA BAGBIT) vica budi, Anggun; wardani; Rika Yuliastuti
Ekomania Vol. 10 No. 2 (2023): Desember 2023
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Abstract

The background of this research is that the sales system and cash receipts are a system that has a major influence on the success of a company because sales are the main activity carried out by companies to make profits while cash receipts are a benchmark for success in sales at a companyThe problem in this research is how to apply the sales accounting information system to the online Baabaa and Bagbit breast milk business and whether the control system over the sales and cash receipts in the online Baabaa and Bagbit breast milk business is adequate. This research is a descriptive research with a qualitative approach. The findings of this study are that the online business of Baabaa and Bagbit has implemented its accounting information system quite well. Documents used in the sales and cash receipts system in Baabaa and Bagbit breast milk bags include invoices and proof of payment. The accounting records used in the online business of Baabaa and Bagbit kantoang asi are cash receipts and cash disbursements which are still manual, which is still using records in books. The recommendation that can be given is that it is better to record transactions using a computer in order to minimize the possibility of errors when recording and make it easier when reporting sales information.
SISTEM AKUNTANSI PENGELUARAN KAS PADA PT LINTAS SAMUDRA JAYA Aini, Nur; Rika Yuliastuti
Ekomania Vol. 10 No. 2 (2023): Desember 2023
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Abstract

Cash is a company balance that comes from company profits or comes from company capital in order to meet the company's needs. Cash comes from cash balances and checking accounts. Cash flow statements are divided into two types, namely cash inflows and cash outflows. Cash inflow is the flow of cash flow due to transactions and can generate profits. Cash outflow is the flow of cash flows that occur due to carrying out various transactions and resulting in expenses and cash disbursements in the company. Cash disbursements can occur because of expenses for employee salaries, and expenses for the company. Cash disbursements in accounting have four basic activities, namely ordering, receiving, approving supplier invoices, and cash disbursements. The research method used today uses qualitative research methods. Where the research method used at this time using the method of description of the documentation obtained directly from the field. The method used for data collection is direct observation or observation, direct interview and documentation. The cash disbursement process at PT Lintas Samudra Jaya is usually also carried out by other companies. Transactions carried out at the company are usually also for paying several vendors, paying employee salaries, paying escort fees, paying taxes, and other costs. The use of documents in the outgoing accounting system at PT Lintas Samudra Jaya are Vouchers, Invoices, Receipts, and Cash Out Evidence. The accounting records used at PT Lintas Samudra Jaya use a manual cash disbursement accounting system every day and is accompanied by evidence. There is an internal control tasked with being a supervisor in the system so that it can be in accordance with what is expected to prevent misappropriation of funds.
ANALISIS PENYAMPAIAN PPH PASAL 21 WAJIB PAJAK ORANG PRIBADI DALAM PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI DI KPP PRATAMA TEGALSARI SURABAYA Astutik, Puji Arfian Widya; Soema Atmadja, Soesilawati
Ekomania Vol. 10 No. 2 (2023): Desember 2023
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Abstract

The great potential in timely tax payments is very beneficial for the economy and development in Indonesia, and this study aims to find out whether the delivery of individual taxes with the help of tax volunteers is as expected, as the individual tax reports are often ignored by taxpayers and leading to lower tax revenues. The importance of educating taxpayers is something to think about, with the help of tax volunteers, hopefully this will help make taxpayers aware of the importance of paying taxes on time for the prosperity of the Indonesian people. Speaking of implicit taxes is like coercion, because the tax itself is coercive, which has become an obligation of the taxpayer and cannot be challenged for the public good. Can it be done as expected, it is up to the taxpayers who have the knowledge and the will, but as far as the tax return is concerned, the tax volunteers have done as much as possible so that the tax revenue is sufficient to support the development and economy of the country.
ANALISIS PENERAPAN METODE PENCATATAN AKUNTANSI BERBASIS CASH PADA TRANSAKSI-TRANSAKSI CV. TIGA PERMATA (AGEN BRILINK) Ayu Putri Pramita; Soesilawati Soema Atmadja
Ekomania Vol. 10 No. 2 (2023): Desember 2023
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Abstract

The accounting basic is an important proof in the recording. The cash basis is the accounting policy that recognizes the effect of transactions and other events when cash or its equivalent is received or paid as a confirmation of income or income, financing and expenses, assuming that the recognition will be made when cash is received or paid. received or money is spent. † The aim of this study was to analyze the application of cash accounting methods to the transactions in the CV. Tega Permata (BRILink's agent). To achieve these goals, the authors use the observation method and interviews with a qualitative approach to learn how to apply the accounting registration methods used in the company. Three gems (BRILink factor) not too big. With this method it is also possible to know clearly the financial position of the company at that time. The principle of the BRILink agent is nothing but fee sharing, this principle is very relevant when using this cash basis method.
ANALISIS PENCATATAN LAPORAN KEUANGAN UMKM BERDASARKAN SAK EMKM (STANDART AKUNTANSI ENTITAS MIKRO KECIl DAN MENENGAH): STUDI KASUS PADA UMKM CV Barotech Poultry Equipment Diana Sari; Rika Yuliastuti
Ekomania Vol. 10 No. 2 (2023): Desember 2023
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Abstract

Micro, Small and Medium Enterprises (MSMEs) are businesses run by individuals, families and small businesses. MSMEs are usually classified based on the limitation of annual sales volume and number of employees. However, MSMEs (Micro, Small and Medium Enterprises) still face various problems related to financial reporting and financial reporting, including information containing the record of transactions that take place in a company, be it purchase or sales transactions. The purpose of this study is to understand how many financial statements are made by a resume. Barotech Poultry Equipment whether it be to include financial statements provided by the CV. Barotech Poultry Equipment complies with SAK EMKM standards and with the problems encountered when recording financial statements. This research uses a qualitative descriptio n through interviews and observations. The results of this investigation indicate that the MSME SAK has not been fully implemented in the preparation of the financial statements, and this is due to a lack of understanding of the SAK EMKM.
PENGARUH PENERAPAN ETIKA BISNIS DI CV. INDONESIA MOBILE SYSTEM (M-PULSA) TERHADAP KARYAWAN DAN PELANGGAN Goldyn Alaraaf, Feris; Kuswardijah, Sugi; Harjanti, Wulandari
Ekomania Vol. 10 No. 2 (2023): Desember 2023
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Abstract

Implementing ethical behavior in daily activities is a moral act of a positive person. It is not merely applied for individual, but it can be used and applied to companies that needed to grow and survive consistently. Ethics in business create comfort not only for customers as consumer of the goods and services provided, but comfort is also felt by all parts of the workers involved in a company. Once all workers are comfortable at work, customers’ services will improve automatically as well. In a company that runs a business, customers are determinants whether a company is able to survive and continue to thrive in the midst of fierce business competition or not. For companies, customer service is an important point in the process of creating an impression to consumers or providing a close bond with consumers to be loyal to the products offered. This study was conducted in CV. Indonesia Mobile System where this company made a system of order behave the scope of the company which impacted on improving services to consumers and affects to all people who were using the company’s products. This study aimed to find out the success of CV. Indonesia Mobile System which has created a customer service ethics system and obtained the consumers’ and employee level of satisfaction in cooperate. This research used a descriptive research method with a qualitative approach, a method that collected data by interacting directly with respondents
IMPLEMENTASI AKUNTANSI KEUANGAN BERBASIS SAK ETAP DALAM PENYUSUNAN LAPORAN KEUANGAN AGEN BRILINK : STUDI KASUS PADA CV. TIGA PERMATA Rievca, Savira; Mochamad Fatchur Rohman
Ekomania Vol. 10 No. 2 (2023): Desember 2023
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Abstract

Financial statements have a function as a tool to regulate the management between income and expenses, analyze financial performance that can provide information related to financial position, to research profit or loss, and others that are used and manage finances so that they are used regularly. The purpose of this research is to find out how to apply and understand the accounting recording method for micro-entrepreneurs Agent Brilink CV. Tiga Permata and whether it is in accordance with the standards set by the government. FSA EWPA was established with the aim of facilitating entities without public accountability such as business in one accounting period. Agent Brilink CV. Tiga Permata was chosen as the research sample using convenience sampling method with qualitative descriptive analysis method. The results of this study indicate that the understanding of the staff and employees regarding the Financial Accounting Standards for Entities Without Public Accountability (FSA EWPA) is still very simple, due to the lack of knowledge of the staff and employees regarding the technical aspects of preparing financial statements based on FSA EWPA. The Brilink CV Tiga Permata agent feels that a financial report showing cash out, in and profit and loss is sufficient

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