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PENERAPAN PERHITUNGAN HARGA POKOK PRODUKSI CHEMICAL PADA PT “X” DI SURABAYA Eka Diana Putri; Diana Zuhroh
Akuntansi \'45 Vol. 1 No. 1 (2020): Mei : Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

PT X adalah perusahaan manufaktur yang memproduksi bahan kimia (Chemical) yang digunakan sebagai bahan pelumas untuk mesin dan peralatan pabrik. Selama ini, PT X dalam menghitung harga pokok produksi Chemical adalah masih bersifat sederhana dan hanya memasukkan biaya pemakaian bahan baku dan biaya tenaga kerja langsung saja. Sedangkan biaya-biaya produksi lainnya ( biaya overhead pabrik) seperti biaya bahan penolong, biaya bahan bakar, biaya listrik, biaya penyusutan dan lain-lain tidak dimasukkan dan justru dimasukkan kedalam biaya operasional perusahaan. Penelitian ini diklasifikasikan sebagai penelitian deskriptif kualitatif. Data yang digunakan dalam penelitian ini yaitu data primer yang diperoleh langsung dari pihak perusahaan seperti data hasil wawancara dengan pihak perusahaan yang berupa informasi biaya-biaya produksi perusahaan selama bulan September s/d bulan Desember 2018. Sedangkan untuk data sekunder diperoleh dari buku, internet atau media lain yang mendukung penelitian ini. Dari hasil analisis data, penelitian ini menunjukkan bahwa hasil perhitungan harga pokok produksi menurut perhitungan perusahaan selama ini lebih rendah dibandingkan dengan hasil perhitungan harga pokok produksi yang seharusnya. Hal ini disebabkan oleh biaya–biaya overhead yang seharusnya dimasuk kedalam komponen biaya produksi tetapi oleh perusahaan tidak dimasukkan dan salah dimasukkan pada biaya operasional perusahaan yang tercantum pada laporan laba rugi perusahaan, biaya tersebut seperti biaya bahan penolong,biaya listrik dan bahan bakar alat produksi, biaya pengemasan produk dan biaya penyusutan alat produksi.

PERLAKUAN AKUNTANSI ATAS PENJUALAN KONSINYASI SEBAGAI PIHAK CONSIGNOR PADA CV. “XYZ” di SURABAYA Diana Zuhroh
Akuntansi \'45 Vol. 2 No. 2 (2021): November : Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

This study aims to discuss the application of accounting treatment for consignment sales as a Consignor at CV "XYZ" as a distributor of Kixx type oil and Fuchs oil in Surabaya. The research approach that I use is a type of qualitative research with descriptive qualitative methods. The types of data include qualitative data and quantitative data, which are taken according to the source using primary and secondary data. The methods of data collection used are interviews, observations, documentation, as well as bibliography searches and online data. The results obtained indicate that the accounting treatment of consignment transactions used by CV. "XYZ" is not to distinguish and not to distinguish between regular sales and sales from consignment, where at the time of delivery of consigned goods sent to the Consignee (commissioner) are treated as ordinary sales in general. Whereas revenue should only be recognized when the goods that have been sent to the Consignee are actually sold to a third party. The impact is that the value of receivables and sales are too large so that the recognized profit will also be too large, while the inventory value shown on the balance sheet shows a number that is smaller than it should be.

THE IMPORTANCE OF SFAS NO. 1 APPLICATION AND ITS EFFECT TOWARD LIABILITIES OF FINANCIAL STATEMENT PREPARATION: (Case Study On UD . Victory Motor In Surabaya) Neno Aga Dirhayu; Diana Zuhroh
EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 1 No. 1 (2013): Desember: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

The financial statements will be considered reasonable if its presentation had been in accordance with Financial Accounting Standards which is generally accepted or commonly referred as SFAS compiled by IAI and the characteristics of those financial statements should be understandable, relevant, reliable, and comparable. In preparing the financial statements there are rules for recording transactions, which are the pairs bookkeeping system (double entry), this recording system is a common and commonly used in the preparation of the financial statements. The preparation of financial statements that was often still used is the single bookkeeping system (single entry), when the records did not show a complete overview of the transaction, then in order to preparing the financial statements that would be considered be reasonable will meet the difficulties, other than there is no direct way to know whether the balances was right, so the company is faced the danger of deviation, inaccurate, which those financial statements are not in accordance with accounting standards. In achieving the purposes of this study, then financial statements that has been adapted to the provisions of SFAS No. 1 will be restated based on the data that obtained from the company by using the pairs bookkeeping system (double entry), and secondly to determine the effect that raised when the financial statements are in accordance with provisions of SFAS No. 1. For this discussion, the researcher was restated the financial statements of the company in 2012. From the results of those financial statements presentation it will seem easier to be read by the parties who need financial statements to make economic decision-making in the present and in the future. Researcher has suggested that the company's financial statements presentation was able to present in accordance with SFAS No. 1 by using the pairs bookkeeping system (double entry).

PENERAPAN METODE PROSENTASE PENYELESAIAN DALAM RANGKA PENGAKUAN PENDAPATAN PADA PERUSAHAAN JASA KONTRAKTOR: (Studi kasus di PT ‘X’ Surabaya) Diana Zuhroh
EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 1 No. 2 (2014): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.147 KB)

PT “X” is engaged in contracting services, where in term of recognition of revenues and expenses are based on the stage of completion that was determined based on observations by the implementer section directly to the project that being carried out (physically). Based on the data obtained, for solving the problem, researchers used method of completion percentage that was calculated as the proportion of contract costs for the works that performed to the date of the total estimated cost of contract (in accordance with PSAK No. 34), where for the calculation of the completion stage and recognition of revenues, the material purchases are recorded as inventories and recognized as expenses upon the use of it. After processed it turns out there is a revenue correction of Rp.614,079,534.43 of which is the addition to income for the year 2012 and a reduction in revenues in 2013. Similarly about the cost, there are correction for Rp.55,595,650 which is a costs reduction tor 2012 and additional cost to 2013. Before the correction, in 2012 the company suffered a loss of Rp. 141,323,669 and after the correction actually gets a profit of Rp. 110,221,843. Thus the determination of completion stage that based on the observation of the implementer section can not be used as a basis to recognize contract revenue, especially for the contract that more than one accounting period, because the revenues and costs are not proportional.

PENTINGNYA ANALISIS BIAYA KUALITAS TERHADAP KUANTITAS KERUSAKAN PRODUK PADA PT SAETI BETON PRACETAK DI GRESIK Diana Zuhroh
EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 2 No. 2 (2015): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.622 KB)

Persaingan bisnis yang begitu kompetitif saat ini menuntut setiap perusahaan untuk mampu bersaing, agar perusahaan bisa bertahan hidup, berkembang dan mencapai tujuan yang diinginkan yaitu memperoleh laba yang optimal. Oleh karena itu peranan akuntansi manajemen dalam masalah pengendalian kualitas atas produk yang dihasilkan menjadi perhatian utama. Pelaksanaan pengendalian kualitas tidak lepas dari biaya kualitas yang harus dikeluarkan oleh perusahaan, karena untuk menghasilkan kualitas yang tinggi dibutuhkan biaya kualitas yang terdiri dari biaya pencegahan, biaya penilaian, biaya kegagalan baik internal maupun eksternal. Kegiatan pengendalian tersebut diharapkan dapat meningkatkan kualitas sehingga diperoleh output yang benar-benar baik, sehingga akan menekan atau mengurangi jumlah produk yang rusak, karena apabila dalam proses produksi banyak terjadi produk rusak, maka perusahaan akan mengalami kerugian yang diakibatkan oleh banyaknya biaya, tenaga waktu yang dikeluarkan. Dengan dikeluarkannya biaya kualitas diharapkan dapat menekan kerugian yang disebabkan oleh produk rusak. Metode penelitian yang digunakan dalam penelitian ini yaitu pendekatan kualitatif dengan alasan tidak menggunakan pengujian statistik Ruang lingkup penelitian ini yaitu membahas pengendalian kualitas dan biaya kualitas untuk produksi jenis square pile. Dari hasil penelitian menunjukkan bahwa biaya kualitas yang telah dikeluarkan perusahaan sudah cukup efisien karena perbandingan total biaya kualitas terhadap penjualan masih dibawah standar yang ditetapkan yaitu 2,5 % dimana pada tahun 2012 sebesar 1,39 %, tahun 2013 sebesar 1,58 % dan tahun 2014 sebesar 1,18 % dari penjualan.Dan tingkat kerusakan produk dari tiga tahun tersebut menurun dan masih dibawah standar yang ditetapkan yaitu 1 %, dimana pada tahun 2012 sebesar 0,47 %, tahun 2013 sebesar 0,62 % dan tahun 2014 sebesar 0,45 %.

Analisis Faktor-Faktor Utama Penyebab Kurangnya Pengunjung di UMKM Sentra Ikan Bulak (SIB) Kenjeran dengan Pendekatan Metode Fishbone Diagram Yuni Krida Sakti; Diana Zuhroh
Jurnal Teknologi Agro-Industri Vol 7 No 2 (2020): Jurnal Teknologi Agro-Industri
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat, Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jtai.v7i2.121

UMKM Sentra Ikan Bulak (SIB) Kenjeran yang diharapkan sebagai Destinasi wisata baru pusat produk olahan ikan di daerah pesisir pantai Kota Surabaya, sejak didirikan sampai saat ini menghadapi berbagai kendala yang dapat menghambat proses tumbuh dan berkembangnya. Hambatan utama adalah masih sepinya pengunjung dan pembeli sehingga berdampak langsung pada tingkat pendapatan pedagang UMKM SIB. Di sisi lain Pemerintah Kota Surabaya telah melakukan berbagai upaya program promosi. Namun jumlah pembeli belum sesuai dengan harapan. Maka Pada Penelitian ini bertujuan untuk menganalisa dan mengidentifikasi sebab-sebab yang menjadi akar permasalahan yang merupakan hambatan dalam proses pengembangan UMKM SIB Kenjeran. Dengan menggunakan Pendekatan Metode Fisbone Diagram dapat mengidentifikasi dan menganalisa secara detail sebab-sebab terjadinya hambatan tersebut, sehingga dihasilkan beberapa solusi terhadap kondisi sepinya pengunjung dan pembeli. Dari hasil wawancara dan kuesioner dari beberapa pengunjung dan pedagang baik yang berdagang di SIB kenjeran maupun pedagang PKL. Maka perlu dilakukan pengambilan tindakan korektif terhadap kebijakan Pemerintah yang diterapkan lebih tegas dilapangan, peningkatan infrastruktur berupa akses jalan langsung dari tempat wisata menuju SIB kenjeran, serta adanya rute menuju SIB pada moda transportasi wisata (Suroboyo Bus), serta peningkatan program promosi secara gencar melalui media sosial, media elektronik dan cetak, sehingga diharapkan Keberadaan dan fungsi UMKM SIB Kenjeran dikenal oleh masyarakat luas terutama yang berdomisili di Kota Surabaya.

PENGARUH INTERNET FINANCIAL REPORTINGTERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2020 Fatmaniar Hepy Putri Ramadhanty; Diana Zuhroh; Sutini
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 1 No. 1 (2022): April : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

The role of internet financial reporting is increasingly needed. Internet financial reporting is believed to be able to contribute to increasing the value of the company. This study aims to examine the effect of internet financial reporting on firm value.This type of research is an empirical study. The population in this study are all companies listed on the Indonesia Stock Exchange and publishing financial statements in a row for the 2016-2020 period. The number of samples obtained as many as 47 companies were selected as the number of representative samples. This study uses observational data for one period. The data analysis technique used simple linear regression.The results show that internet financial reporting has an effect on the value of the company as measured by the value of Tobin's Q.

PENGARUH MOTIVASI KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN: Studi Kasus pada CV. ARTLINE GLOBALINDO Surabaya Elisa Hani Kurnia; Hesti Pandu Widodo; Diana Zuhroh
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 1 No. 1 (2022): April : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (924.956 KB)

Human resources are a very important factor in the current era of globalization. Because the success of a company is determined by the quality of its human resources. Therefore, to be able to develop, companies must implement good and efficient management. This study aims to determine the partial effect of work motivation on employee performance at CV. Artline Globalindo, the partial effect of the work environment on the performance of employees of CV. Artline Globalindo, and to determine the simultaneous effect of work motivation and work environment on employee performance at CV. Artline Globalindo. In this study using quantitative methods, with a population of all employees CV. Artline Globalindo, totaling 81 respondents. The sampling technique in this study is a probability sampling technique and a sampling method using simple random sampling. Sources of data used in this study are primary and secondary data. The analysis technique used is multiple linear regression. The results of this study based on the t-test of work motivation (X1) had a partial effect on employee performance with a significant value of 0.000 < 0.05. The work environment (X2) has a partial effect on employee performance (Y) with a significant value of 0.000 <0.05. Based on the F test with a significant value of 0.000 <0.05, which means that the work motivation variable (X1) and the work environment (X2) have a simultaneous effect on the employee performance variable (Y).

PENGENDALIAN AUDIT INTERNAL FRAUD ATAS PERSEDIAAN BARANG DALAM PROSES PADA CV “X” DI SURABAYA William Cahyadi; Diana Zuhroh
Akuntansi \'45 Vol. 3 No. 2 (2022): November : Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v3i2.482

Internal Audit Control pada CV X diperlukan untuk menjaga aset berupa inventaris produk dalam proses perakitan divisi departemen produksi dan membuat laporan temuan terkait kecurangan (cheating) untuk disampaikan kepada manager. Fraud (kecurangan) dapat terjadi karena adanya tekanan, kesempatan dan sikap dalam suatu perusahaan yang dilakukan oleh seseorang yang mengarah pada kecurangan sehingga merugikan perusahaan tersebut. Untuk memperoleh bukti audit yang kuat dan menelusuri kecurangan terkait, audit internal memerlukan prosedur yang tepat untuk menghasilkan laporan yang akurat, menggunakan pengujian detail saldo (TDB) dengan cara vouching, menelusuri dokumen yang terkait dengan masing-masing divisi yang terkait dengan divisi assembling.

Penerapan Job Order Costing Dalam Perhitungan Harga Pokok Produksi Pada PT “X” Di Surabaya Diana Zuhroh; Wiratna Wiratna; Tjandra Wasesa; Heri Toni; Sutini Sutini
EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 1 (2023): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i1.2007

This research was conducted to understand how to calculate the correct cost of production at PT "X" using the Job Order Costing method. Calculation of the cost of production is important for companies because it determines the selling price of the product.The research method uses a qualitative type with a qualitative descriptive approach. Data collection techniques include interviews with related parties and direct documentation of the object being researched.The research results show that there is a difference in the calculation of the cost of production made by PT "X" and that carried out by researchers based on job order costing. The differences occurred due to errors in the classification and calculation of factory overhead costs carried out by PT "X", where there were several components of factory overhead costs that had not been included in the calculation, so the results of the calculation of the cost of production at PT "X" were understated than they should be.

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