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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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ANALISIS PERHITUNGAN PPh PASAL 21 DAN PPh PASAL 23 CV. INDIO MARGA EGASARANA SURABAYA Dinda Aditya Devi; Soesilawati Soema Atmadja
Ekomania Vol. 9 No. 3 (2023): April 2023
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Abstract

Taxes are an important aspect or contribution to complement and cover weaknesses in carrying out development or existing needs in government. One of income taxes is PPh Article 21 and PPh Article 23. The object of research in this study in CV. Indio Marga Egasarana, which is located in Surabaya and engaged in contracting business. This research is a qualitative research in which secondary data collection is not obtained through statistical procedures. By using sample calculation of PPh Article 21 and Article 23 PPh on CV. Indio Marga Egasarana Surabaya. Calculation and deduction systems for two companies have been carried out well. Although not done with a more professional person and company also reports its taxes on time.
ANALISIS SISTEM PENJUALAN DAN PENERIMAAN KAS UNTUK MENINGKATKAN PENGENDALIAN INTERN PERUSAHAAN CV ANUGERAH BAMBA CASALLE SURABAYA: (Studi Kasus Pada CV.Anugerah Bamba Casalle Surabaya) Deviana Pertiwi; Hendra Dwi Prasetyo
Ekomania Vol. 9 No. 3 (2023): April 2023
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The purpose of this research is to study the procedures and systems of collecting and selling money and to help CV Anugerah Bamba Casale improve internal control. This survey is a descriptive survey using a qualitative approach. Data obtained from secondary data. Documentary data collection method. Data analysis includes aspects of the sales and billing system and procedures of CV Anugerah Bamba Casalle, as well as internal control. The results showed that the finance and purchasing functions were combined, the tax function was not included in the organizational structure, and the implementation of sales activities was not carried out by other functions or integrated into the company's department. There is a management function as well as a cashier function.
ANALISIS PENYAMPAIAN SPT TAHUNAN ORANG PRIBADI DALAM PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI DI KPP SURABAYA GENTENG Dina Nur Faizah; Soesilawati Soema Atmaja
Ekomania Vol. 9 No. 3 (2023): April 2023
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This study aims to submit the Annual SPT and for income tax receipts to decline or not reach the target at KPP Pratama Tile. This study uses a descriptive approach and data collection techniques used in this study are documentation, interviews and literature studies with related parties. The analysis technique is a descriptive method which is a method by formulating attention to solving the problems it faces, where the data that has been compiled and collected and analyzed can provide an overview, so it can be concluded from the data processing carried out based on the results of this study there are still individual taxpayers submit Annual SPT to KPP Pratamma Surabaya Tile. The understanding of taxpayers in submitting Tuhunan SPT is very much so that it can cause income tax revenues to increase and reach the target. The population in this study are taxpayers who carry out their obligations in reporting annual tax returns through e-filing. Meanwhile, the samples in this study are taxpayers who report their annual tax returns accompanied by tax volunteers. The results of this study indicate that the assistance activities of Taxpayers by Tax Volunteers in assisting the filling of the Annual Individual Annual Tax Return are very effective. This can be seen from the delivery of tax volunteers can provide taxpayer satisfaction. Taxpayers are very satisfied with the assistance of Tax Volunteers because the annual SPT reporting process becomes easier, faster and Tax Volunteers are able to guide Taxpayers in filling out their SPT.
PENERAPAN AKUNTANSI INFAQ SHODAQOH BERDASARKAN PSAK 109 di YDSF AL-FALAH SIDOARJO Mita Khusnul Desiana; Soesilawati Soema Atmadja
Ekomania Vol. 9 No. 3 (2023): April 2023
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This research was created with the aim to find out how true in the application of zakat accounting in accordance with PSAK 109 which is a guideline for the preparation of financial statements that are applied to the Amil Zakat Institute of Al-Falah Social Fund Foundation (YDSF) Sidoarjo, so that the standard of financial statements that are able to have good accountability and transparent information that is fulfilled karne in the future report can be held accountable from the processing of the parties amil k epada people who have trusted to distribute zakat funds ( muzzaki). The type of research applied is qualitative with data obtained using interview methods, as well as observations. Yayasan Dana Sosial Al-Falah Sidoarjo has been good to apply PSAK 109 in terms of recognition, measurement and disclosure although it is still not perfect as it has been applied in accordance with PSAK 109 and still has to be in the process of adjustment. In terms of the presentation of financial statements from the Al-Falah Sidoarjo Social Fund Foundation still does not meet the standards that have been made by IAI in the form of psak 109 rules, although Yayasan Dana Sosial Al-Falah Sidoarjo already has a monthly financial report to be submitted to muzzakinya as a form of financial information and responsibility for the form of financial flow transparency, but the making of reports that have been regulated in PSAK 109 obliges to each organization amil zakat u to make a report that has been arranged on its contents, which consists of several accounting bookkeeping standards, namely, Financial Position Report, Fund Change Report, Asset Management Report, Cash Flow Statement, and Notes on Financial Statements, so that in this case can realize perfect accountability in its management.
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN MOTOR LISTRIK PADA PT. UNGGUL ENERGI ENGINEERING – GRESIK Deby putri meigiti; Rika Yuliastuti
Ekomania Vol. 9 No. 3 (2023): April 2023
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Abstract

The achievement of sales targets that have been inaugurated previously and to identify efficient methods of marketing GESITS electric motorcycles and what policies are implemented by the industry. The truth in the research is a prediction that the sales target of the GESITS electric motorcycle has not been achieved, the competition continues to be fierce, with a credit sales system, the quality of goods does not match the types of consumers, and services. And the research variables are competition, sales system, product and service. In analyzing the information, the author suggests a descriptive method is that after information and action there are also theoretical concepts used in this information analysis related to sales, so that with credit or cash policies, prices, products, promotions and services can be expected if sales targets are not achieved. Motor Gesits at PT. Superior Energy Engineering can be overcome. Based on the results of research, it was found that the existence of a sales policy greatly influences consumers to buy. Inaugurated by the industry in credit sales, it is very helpful to increase sales.
ANALISIS PERSEDIAAN BAHAN BAKU PADA CV. HOLOPIS DAYA BERSAMA SURABAYA Dian Aprillia Lestari; Soesilawati Soema Atmadja
Ekomania Vol. 9 No. 3 (2023): April 2023
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Abstract

Dalam perusahaan adanya bahan baku merupakan hal yang sangat penting apabila bahan baku yang diperlukan tidak ada maka proses produksi juga tidak dapat dilakukan jika proses produksi mengalami kendala itu juga akan memberikan pengaruh terhadap laba atau profit perusahaan karena pada dasarnya setiap perusahaan memiliki tujuan yang sama yaitu ingin mendapatkan laba yang sudah direncanakan. Penelitian ini dilakukan di CV. Holopis Daya Bersama Surabaya. Dalam penelitian ini menggunakan metode wawancara dan observasi pada objek secara langsung yang termasuk penelitian kualitatif. Dalam perusahaan ini mereka tidak menyimpan kelebihan bahan baku karena hal tersebut dianggap akan menimbulkan biaya tambahan untuk menyimpan bahan baku tersebut. Dan juga apabila bahan baku disimpan terlalu lama maka akan mengakibatkan turunnya kualitas dari bahan baku tersebut yang apabila masih tetap digunakan akan mengakibatkan penurunan kualitas produk yang akan dihasilkan oleh suatu perusahaan. Perusahaan yang diteliti ini bergerak pada bidang kontraktor yang menangani proyek pembuatan toko dan gudang. Untuk melaksanakan proyek tersebut memerlukan bahan baku dalam menangani setiap proyeknya. Dalam mendapatkan bahan baku yang akan digunakan dilakukan perhitungan dan perencanaan terlebih dahulu dan hal tersebut dilakukan oleh pihak perusahaan. Dengan teraturnya jumlah persediaan maka proses produksi bisa berjalan sesuai dengan perencanaan yang sudah direncanakan dan apabila persediaan tersebut mengalami kekurangan maka kita tidak bisa menghasilkan produk sesuai dengan jumlah yang telah ditentukan dan hal tersebut akan berakibat ada kurangnya keterediaan produk yang dibutuhkan konsumen dan akan berpengaruh pada penjualan perusahaan.
SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT SPAREPART PADA CV. PREMIERE WOOD MANUFACTURING DI SIDOARJO, JAWA TIMUR Luluk Masluka; Soesilawati Soema Atmadja; Mochamad Fatchur Rohman
Ekomania Vol. 9 No. 3 (2023): April 2023
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This study aims to determine the credit sales accounting information system applied by CV. Premiere Wood Manufacturing and analyze whether the credit sales accounting information system is in accordance with the SOP (Standard Operating Procedure) applied by the company. The data used by the researcher is primary data, obtained from direct observation to the company and interviews with the sales department. The method used in this study uses a descriptive qualitative approach, which means that researchers identify problems with credit sales accounting information systems in CV. Premiere Wood Manufacturing.
MENGGALI PERSEPSI WAJIB PAJAK ATAS KEPUASAN PENDAMPINGAN PELAPORAN SURAT PEMBERITAHUAN (SPT) OLEH RELAWAN PAJAK Sandra Lista Wati; Soesilawati Soema Atmadja
Ekomania Vol. 9 No. 3 (2023): April 2023
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This study aims to determine the perception of Taxpayers (WP) on the satisfaction of reporting assistance for Annual Tax Returns (SPT) conducted by Tax Volunteers (RP) KPP Pratama Surabaya Tegalsari. This research method uses a qualitative descriptive approach. The sample selection in this study was conducted using online and offline interview techniques to collect research data. The population in this study is the Individual Taxpayer (WPOP) who reports the Annual SPT assisted by Tax Volunteers in all tax service offices in Surabaya. As for the sample in this study, namely taxpayers who are assisted by KPP Pratama Surabaya Tegalsari Tax Volunteers when filling out the WPOP SPT. This study found that the assistance activities for filling out the SPT WPOP carried out by Tax Volunteers in order to help taxpayers were considered very effective. This can be seen from the results of interviews conducted with both Taxpayers and Tax Volunteers who explained that Taxpayers were greatly helped and felt satisfaction after being accompanied by Tax Volunteers when reporting SPT WPOP. Most of the Taxpayers are satisfied with the existence of this Tax Volunteer program because the process of reporting the Taxpayers' Annual Tax Return becomes easier and not long, the Tax Volunteers are able to guide Taxpayers in filling out their Annual SPT. With this program, it is able to reduce the difficulties felt by taxpayers when filling out their annual tax returns and it is hoped that in the future it can increase taxpayer compliance in reporting their annual tax returns.
SISTEM INFORMASI AKUNTANSI TENTANG PERSEDIAAN PRODUK JADI DI CV. BOLU KETAN MENDUT WARU SIDOARJO Riska Imtikhalun Nafifah; Rika Yuliastanti
Ekomania Vol. 9 No. 3 (2023): April 2023
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Abstract

Small Companies or Micro, Small and Medium Enterprises (MSMEs) are the supporters of the country's economy to progress. Not only has a role in economic development and opening up jobs, this sector has a role in the distribution of development producers. MSMEs have an important role in developing business in Indonesia. The growth of large businesses starts from SMEs. Therefore, MSMEs must always be developed and active so that they can continue to advance and compete with other, larger companies. The existence of an MSME accounting information system can be a method of preparing various kinds of reports needed by MSMEs. The author's activities in this study have the aim of understanding how the procedure for recording finished product inventory in the warehouse and to provide knowledge on how to use the Accounting Information System (AIS) in the company CV. Mendut Sticky Sponge. CV. Bolu Ketan Mendut is an example of UMKM in Sidoarjo which is in the trading industry in the form of pastries called Keripik Brownis Ketan. This research is a qualitative research using a descriptive approach, qualitative analysis data has been collected in various ways such as observation, interviews and documentation. The results of this study indicate that CV. Bolu Ketan Mendut has implemented a good and correct Standard Operating Procedure (SOP).
ANALISA SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI PADA THE GENTLEMAN BARBERSHOP DELTASARI MENGGUNAKAN APLIKASI MAJOO Silvina Nur Fauzia; Rika Yuliastuti
Ekomania Vol. 9 No. 3 (2023): April 2023
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ABSTRACT The analysis of cash sales accounting information systems at The Gentleman Barbershop aims to improve the cash payment system owned by the company to operate companies where these activities require information. An accounting information system is a system that plans, controls and operates a business. The Gentleman Barbershop is a business entity that is engaged in hair cutting services, recording transactions and previous financial reports using the Moka Application which always experiences errors and is not accurate, so I advise the owner to use the Majoo Application which is more accurate and safe. The complete entrepreneurial Majoo application for all solutions for all types of businesses that has many functions, the price of all entrepreneurial needs. Consists of online cashier, inventory, finance and accounting, employee attendance, CRM, and business analysis. The process starts from the beginning, namely analyzing the activities of The Gentleman Barbershop on the majoo application, then compiling data flow diagrams. The results of this study indicate that the majoo application is running well and is able to meet the information needs of The Gentleman Barbershop, collecting data using direct observation techniques at the salon, conducting interviews and conducting searches using literature.

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