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Expectations and Standards for Accounting Professions and Implications in the Learning Pattern in Industrial 4.0 Iman Supriadi; Kusuma Adi Rahardjo; Miya Dewi Suprihandari
Ilomata International Journal of Tax and Accounting Vol 1 No 2 (2020): April 2020
Publisher : Yayasan Ilomata

This paper talks about the impact from the commercial transformation 4.0 on accounting scientific research and accounting education and learning patterns. The commercial transformation can be turbulent and make development throughout accounting scientific research and designs from accounting knowing or education and learning in the future. To ensure that the adjustment needs from accounting professionals and trainees that are taking accounting research studies are required to have the ability to instantly adapt to the instructions from modifications in market 4.0 that are currently operating. It‘s anticipated that accounting will modification to "huge information" based upon accounting innovation, consisting of automation from journaling and monetary coverage. Besides, using Synthetic Knowledge will be huge in analysis monetary declarations and examining the behavior from companies or business. Consequently, this impacts the knowing patterns from representing trainees that will place much more focus on grasping info systems regarding the real truth from business globe

INTEGRASI ACTIVITY-BASED COSTING PADA KONSEP BISNIS LEAN UNTUK MENINGKATKAN KEUNGGULAN KOMPETITIF Supriadi, Iman
Media Mahardhika Vol 18 No 3 (2020): May 2020
Publisher : STIE Mahardhika

The tight competition in the industry requires companies to always make improvements in the quality of the products made to maintain a position in the competition. With the introduction of an increasingly contemporary management system, managerial decision makers tend to apply some performance management tools, one of which is Lean's business concept. This concept is characterized by the effort to eliminate waste in production, increase the value of more in one product and give value to the customer that is implemented by constantly (continuously Improvement) either from production or from all business processes in the company. In order to successfully respond to the request, the company's manager also needs an appropriate information base. One of the possible information bases is the cost assignment based on the activity. This type of research is a descriptive quality. This study discusses how the implementation and appropriateness of activity-based cost assignment for lean business concept.

PENDAMPINGAN KEWIRAUSAHAAN MELALUI PENERAPAN PENYUSUNAN LAPORAN KEUANGAN PADA UMKM BERBASIS SAK EMKM Supriadi, Iman
Manajerial : Jurnal Manajemen dan Sistem Informasi Vol 19, No 2 (2020): Manajerial: Jurnal Manajemen dan Sistem Informasi
Publisher : Program Studi Pendidikan Manajemen Perkantoran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/manajerial.v19i2.23739

Financial statements are related to financial information in a company which can be utilized to break down the organization's circumstance and evaluate the organization's ability in a different period. In the bookkeeping cycle for a period can be found out as indicated by the requirements of day by day, week after week, month to month, quarterly, four months, a half year, or once every year. This examination plans to make it simpler for SMEs to get ready money related reports that are observing the norms that have been in power on January 1, 2018. This exploration is performed at Surabaya SME Aklirik, who has not made money related reports following SAK EMKM. This exploration utilizes a subjective enlightening technique, which is an investigation portraying an issue. Information assortment is done by perception, meeting, and documentation. This exploration was completed to perceive the issues that occurred at the MSME and to make money related reports adhering to the relevant IFRS EMKM benchmarks. The consequences of this examination show that MSMEs have issues in making money related reports, to be specific the absence of thought with respect to overseeing budget reports and the absence of HR, which are not adequate in making budgetary reports. Fiscal reports dependent on EMKM SAK, to be specific the announcement of money related position, salary proclamation, and notes to the budget summaries.Laporan keuangan merupakan sebuah informasi yang berkaitan keuangan di perusahaan dimana dapat dipakai untuk menganalisa keadaan perusahaan serta menilai kapasitas perusahaan dalam periode tersendiri. Pada siklus akuntansi untuk satu periode bisa dipastikan sesuai keperluan harian, mingguan, bulanan, triwulanan, empat bulan, enam bulan, atau satu tahun sekali. Riset ini mempunyai tujuan untuk mempermudah pelaku UMKM dalam membuat laporan keuangan yang sesuai dengan dengan standard yang sudah berlaku pada 1 Januari 2018. Riset ini dipertunjukkan pada UMKM Surabaya Aklirik yang belum membuat laporan keuangan sesuai SAK EMKM. Riset ini memakai cara deskriptif kualitatif, yang merupakan studi pendeskripsian suatu masalah. Pengambilan data dilaksanakan dengan pengamatan, wawancara, serta dokumentasi. Riset ini dikerjakan untuk mengenali masalah yang berlangsung pada UMKM itu serta untuk membuat laporan keuangan sesuai dengan dengan standard EMKM IFRS yang berlaku. Hasil riset ini memperlihatkan jika UMKM itu mempunyai permasalahan dalam men create laporan keuangan, yakni kurangnya pertimbangan mengenai mengatur laporan keuangan serta kurangnya jumlah Sumber Daya Manusia dimana tidak mencukupi dalam membuat laporan keuangan. Laporan keuangan berdasar EMKM SAK, yakni laporan posisi keuangan, laporan laba rugi, serta catatan atas laporan keuangan.

Desain Balanced Scorecard Terintegrasi Dengan Pendekatan Six Sigma Supriadi, Iman
Jurnal Manajemen dan Inovasi (MANOVA) Vol. 3 No. 1 (2020): Januari
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/manova.v3i1.203

The motivation behind this paper is to give new bits of knowledge into understanding the estimation of incorporating the Balanced Scorecard with Six Sigma. This paper depends on an exhaustive writing audit from BSC and Six Sigma. The writing survey gives the premise to another joining system dependent on the PDCA cycle. The discoveries of this paper show how coordinated frameworks can add further esteem contrasted with the autonomous execution of either BSC or Six Sigma. This investigation gives a structure that can fill in as a reason for the reconciliation of Six Sigma with BSC. This paper adopts another strategy to joining structures by recognizing purposes of incorporation influence through the qualities and shortcomings of BSC and Six Sigma. The fundamental commitment of this paper is that it gives new experiences into seeing how BSC can be coordinated with Six Sigma. In addition, this paper gives guidance for future research that will defeat shortcomings in the manner associations are coordinating BSC with Six Sigma today.

PENERAPAN SIX SIGMA PADA PENGENDALIAN KUALITAS PROSES PRODUKSI GOOD DAY CAPPUCINNO I.G.A Sri Deviyanti; Iman Supriadi
Matrik : Jurnal Manajemen dan Teknik Industri Produksi Vol 12 No 2 (2012)
Publisher : Prodi Teknik Industri Universitas Muhammadiyah Gresik

Penelitian ini menggambarkan bagaimana aplikasi metode Six Sigma digunakan untuk melakukan perbaikan kualitas pada perusahaan manufaktur yang memproduksi produk Good day Cappucinno. Pendekatan DMAIC dipakai untuk menganalisa dan melakukan perbaikan produk Good day Cappucinno karena tingginya variabilitas dan cacat dibanding produk lain. Perbaikan kualitas di fokuskan pada proses yang mempengaruhi terjadinya cacat yaitu pada sub proses mixing dan packing. Penentuan proyek Six Sigma didasarkan atas proses dan jenis cacat pada setiap sub proses. Pendekatan FMEA mampu memberi rekomendasi perbaikan kualitas. Evaluasi dari hasil perbaikan penting untuk dilakukan karena beberapa implementasi perbaikan kualitas tidak berjalan sesuai dengan rencana. Pelaksanaan perbaikan kualitas dengan Six Sigma perlu dilakukan secara serentak dan dilakukan penggambaran dan pendefinisian yang sistematis dan keseluruhan agar pemetaan permasalahan kualitas dapat terlihat secara menyuluruh.Usaha ini akan sangat membantu perusahaan didalam membentuk tim-tim Six Sigma di keseluruhan department dan line produksi. Adanya usaha ini akan menyebabkan lingkungan kerja akan semakin kondusif dan budaya “peduli kualitas” akan mudah terbentuk di perusahaan. Dalam perbaikan Good day Cappucinno di PT Santos Jaya Abadi menunjukkan bahwa tidak semua rencana perbaikan mampu menurunkan DPMO atau meningkatkan nilai Sigmanya mungkin karena pelaksanaan perbaikan di lapangan tidak berjalan dengan baik atau kurang efektif. Oleh karena itu penting bagi perusahaan melakukan evaluasi secara berkala untuk memastikan langkah pelaksanaan perbaikan dilapangan benar-benar berjalan dengan baik dan mengikuti prosedur yang telah direncanakan.

The Effect of Applying Blockchain to The Accounting and Auditing Iman Supriadi
Ilomata International Journal of Tax and Accounting Vol 1 No 3 (2020): July 2020
Publisher : Yayasan Ilomata

Blockchain provides a extreme brand-brand new method towards document, procedure, as well as keep monetary info and deals. It has actually the prospective towards essentially alter the yard of the bookkeeping occupation as well as improve business community. Within this particular short post, our team talk about the ramifications of Blockchain in the business of bookkeeping as well as bookkeeping. Using a blockchain can help provide clarity on asset ownership and the existence of liabilities, and can dramatically increase efficiency for an accountant. Blockchain offers the potential for accounting and auditing. Blockchain helps auditors to track an account. Blockchain technology for auditors has conducted audit traces that they follow. For an accountant, Blockchain helps reconcile, trace the ownership of assets and authenticate transactions through features found in the technology. Blockchain can be used as a source of verification for data reported by accountants to users of the information generated by accounting

ANALISIS SISTEM INFORMASI AKUNTANSI PERSEDIAAN BAHAN BAKU DALAM KELANCARAN PROSES PRODUKSI DI MASA PANDEMI : Study Kasus Usaha Mikro Omah Teh Nganjuk Ni’matul Ijadiyah; Iman Supriadi
Ekomania Vol. 10 No. 2 (2023): Desember 2023
Publisher : Ekomania

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.

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