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All Journal Jurnal Teknologi Agro-Industri Akuntansi'45 : Jurnal Ilmiah Akuntansi EKONOMIKA45 Jurnal Mahasiswa Manajemen dan Akuntansi
Diana Zuhroh
Universitas 45 Surabaya
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : EKONOMIKA45

 1 
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.551 KB) | DOI: 10.30640/ekonomika45.v1i1.2

Abstract

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)

Abstract

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

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Abstract

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 %.
Co-Authors Eka Diana Putri Elisa Hani Kurnia Fatmaniar Hepy Putri Ramadhanty Hesti Pandu Widodo Neno Aga Dirhayu Sutini William Cahyadi Yuni Krida Sakti