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PERBANDINGAN PENERAPAN PENGAKUAN PENDAPATAN METODE PERSENTASE PENYELESAIAN FISIK DAN COST TO COST PADA PT INTERKON CIPTA PERSADA DI SURABAYA Cikita Rizki Pradana; Tjandra Wasesa
Akuntansi \'45 Vol. 1 No. 1 (2020): Mei : Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Penelitian yang berjudul Penerapan Metode Pengakuan Pendapatan Persentase Penyelesaian Pekerjaan Dalam Penyajian Laporan Keuangan Pada PT Interkon Cipta Persada di Surabaya ini membandingkan pengakuan pendapatan metode persentase penyelesaian dengan pendekatan secara fisik pada PT Interkon Cipta Persada dengan pengakuan pendapatan metode persentase penyelesaian dengan pendekatan secara cost to cost atau biaya ke biaya. Data proyek konstruksi yang dibahas mulai tahun 2015 sampai dengan tahun 2017. Analisa data penelitian ini adalah dengan pendekatan kualitatif. Pengakuan pendapatan pada PT Interkon Cipta Persada menggunakan metode persentase penyelesaian kemajuan fisik bangunan dari perhitungan staff site manager di proyek tanpa membandingkan dan memperhitungkan biaya-biaya yang telah terjadi. Hal ini tidak sesuai dengan teori akuntansi yang dijabarkan pada salah satu bab yang menyatakan bahwa persentase kemajuan fisik bukan merupakan proporsi yang tepat untuk dasar pengakuan pendapatan yang harus diakui. Hasil dari penelitian ini adalah pendapatan yang diakui metode persentase penyelesaian dengan kemajuan fisik pada PT Interkon Cipta Persada lebih tinggi (overstatement) dengan selisih Rp 249.010.160 dan Rp 4.373.928.720 dan lebih rendah (understatement) dengan selisih Rp 4.622.938.880 daripada pendapatan yang diakui metode persentase penyelesaian dengan cost to cost oleh penulis.

KUALITAS PRODUK DAN PROMOSI DALAM MEMPENGARUHI KEPUTUSAN KONSUMEN MENGGUNAKAN JASA PENYEWAAN PRODUK ALAT BERAT: STUDI KASUS PADA PT.SURYA TRIAS GEMILANG Fikri Firdaus; Sugiharto Sugiharto; Bambang Karnain; Tjandra Wasesa; Achmad Daengs GS
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 3 (2021): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : AMIK Veteran Purwokerto

This study aims to examine and analyze the effect of quality products and promotions on consumer decisions in using services rental of heavy equipment products at PT. Surya Trias Gemilang Surabaya. Study this is implemented at PT. Surya Trias Gemilang Surabaya in April Until June 2021. The research population is consumers who have used the service rental of heavy equipment products. Samples were taken as many as 35 people with random sampling technique. Data was collected using valid questionnaire. The dependent variable in this study is the decision consumers (Y), while the independent variables are product quality (X1) and promotion (X2). Data analysis was performed using multiple linear regression method. The results showed that: (1) there was a significant effect of product quality (X1) on consumer decisions (Y) in using tenant services heavy equipment products at PT. Surya Trias Gemilang Surabaya; (2) there is an effect significant promotion (X2) on consumer decisions (Y) in using heavy equipment product rental services at PT. Surya Trias Gemilang Surabaya; and (3) there is a significant effect of product quality and promotion on decisions consumers in using heavy equipment product rental services at PT. Sun Trias Gemilang Surabaya. Product quality factor (X1) and promotion (X2) has an influence of 68.9% on consumer decisions (Y) in use the services of renting heavy equipment products at PT. Surya Trias Gemilang Surabaya, while the remaining 31.1% is influenced by other variables that are not included in this study.

Analisa Perputaran Piutang Usaha Terhadap Efektivitas Arus Kas: Studi kasus Pada Perusahaan Distributor ABC di Surabaya Tjandra Wasesa
Akuntansi \'45 Vol. 3 No. 1 (2022): Mei : 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.v3i1.217

Planning efforts as well as receivable turnover analysis are needed to determine management policies. Management of receivable procedures, credit sales, and collection of receivables to the write-off of trade receivables is expected to run effectively. Accounts receivable turnover is directly related to cash flow, so it will affect the company's operational activities. This study intends to describe the analysis of accounts receivable turnover on the effectiveness of cash flow in distributor companies in Surabaya. More or less trade receivables will affect the effectiveness of cash flow, because more and more money capital is stuck on uncollectible receivables, it will hamper the smooth operation of operations that depend on cash flow turnover. In the results of this study it was found that the results of the application of receivables turnover analysis showed an increasing improvement, although the average period of collection of receivables was still relatively slow, but this became an evaluation as well as input for the company to take a plan in providing sales on credit in the future. come.

ASPEK PERPAJAKAN ATAS PENGENDALIAN BIAYA OPERASIONAL TERHADAP EFISIENSI PENGELUARAN KAS Tjandra Wasesa; Sugiharto Sugiharto; Bambang Karnaen P.
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.v3i2.584

Each unit of business activity certainly has the desire to continue to grow. Therefore efforts to increase sales as a step to achieve revenue targets must be planned properly, as well as optimal control of costs incurred for business operations, so that cash assets used to pay operational costs must be controlled.One of the efforts to control operational costs is by paying attention to the taxation aspects related to operational expenses which cannot be charged as a deduction from business income. So it can be concluded that it becomes a consideration for companies to pay attention to the taxation aspect of controlling operational costs in order to achieve the efficiency of company cash disbursements.

PENGARUH FASILITAS DAN KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN: Studi Kasus pada Salon Anne Beauty House Citraland, Kec. Benowo, Surabaya Luluk Febianti Mulyasari; Hesti Pandu Widodo; Tjandra Wasesa
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 (990.938 KB)

This study aims to examine and analyze the effect of facility and service quality on customer satisfaction (study at salon Anne beauty house, Citraland, Benowo District, Surabaya). The type of research used in this study is to use descriptive research with a quantitative approach. The sampling technique that is accidental sampling amounted to 112 respondents. The datasets in this study were analyzed using the multiple linear regression test in SPSS version 26. It is well established through data analysis that both facility and service quality have a favorable and significant influence on customer satisfaction. Customer happiness is influenced positively and significantly by amenities and service quality. 44.8 percent of the independent factors in this study have an impact on customer satisfaction. The rest of the 55.2 percent is influenced by other factors that weren't in this study.

Sistem Informasi Akuntansi Pembelian Pada PT. Antakesuma Inti Raharja Di Surabaya: Laporan Kegiatan Kuliah Kerja Lapangan Aulia Isnaini Hasanah; Sutini Sutini; Heri Toni; Diana Zuhro; Tjandra Wasesa; Wiratna Wiratna
Cakrawala: Jurnal Pengabdian Masyarakat Global Vol. 2 No. 4 (2023): November : Cakrawala: Jurnal Pengabdian Masyarakat Global
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/cakrawala.v2i4.1706

In the era of globalization like today, accounting information is a very valuable resource for a company. Information is needed to overcome competition in the business world. Important information needed is information that is strategic in nature, meaning information related to the long-term life of the company that is used as logical decision making and leads to the desired action. This situation requires the company to be more active and productive in running its business. Therefore, good and organized internal control is needed. One important factor that must be considered by companies is the purchase accounting information system. According to Mulyadi (2016: 3) the accounting system is an organization of forms, records and reports that are coordinated in such a way as to provide financial information needed by management in management. Accounting information systems have a very important role in companies to be competitive. Accounting information systems can assist managers in providing information and support in decision making and other policies.

Penerapan Sistem Akuntansi Penerimaan Kas Pada Badan Amil Zakat Nasional Provinsi Jawa Timur (Laporan Kegiatan Kuliah Kerja Lapangan) Putri Puspita Sari; Tjandra Wasesa; Heri Toni; Sutini Sutini; Diana Zuhro
Cakrawala: Jurnal Pengabdian Masyarakat Global Vol. 2 No. 4 (2023): November : Cakrawala: Jurnal Pengabdian Masyarakat Global
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/cakrawala.v2i4.1708

The amil zakat agency in preparing financial statements must be guided by the Statement of Accounting Standards (PSAK) 109 concerning the accounting of Zakat, Infaq, and Alms (ZIS) which was ratified on April 2010 and became effective on January 1, 2012. PSAK 109 regulates the recognition, measurement, presentation and disclosure of Zakat, Infaq, and Alms (ZIS) transactions. One of the discussions in PSAK 109 Today's technological progress is accelerating, requiring various groups to continue to make changes, especially in meeting information needs. Get it fast and akura. Fast and accurate information will help in planning, control and decision making. One of the needs of information management is financial information that is actually packaged practically with the help of computers. In today's era, computers are tools that can support the progress of the company. Computers can help solve problems in management, computing, data security, system creation, and decision making, and nowadays computers are increasingly used by all kinds of companies, not only big ones but also small ones are starting to use them. Many companies use computers to process company accounting data. "The use of computers in accounting offers enormous benefits in terms of data preparation, master data entry, and financial reporting transactions" (Yuswanto, Leo Sanjaya Hanafi, 2013: 258), so computers are an important tool for creating systems. Cash on the balance sheet is the most important activity because almost every transaction made by the authority or involving a company or with an outside party affects cash According to Martini (2012; 180)

Prosedur Pemberian Pinjaman Kredit Pada Primkopal Komando Pendidikan Marinir Surabaya (Laporan Kegiatan Kuliah Kerja Lapangan) Miftaqul Sandrina Wardani; Wiratna Wiratna; Sutini Sutini; Diana Zuhro; Tjandra Wasesa; Heri Toni
Cakrawala: Jurnal Pengabdian Masyarakat Global Vol. 2 No. 4 (2023): November : Cakrawala: Jurnal Pengabdian Masyarakat Global
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/cakrawala.v2i4.1710

The beginning of the word credit comes from Latin, namely "Credere" which means trust, which is the trust of the creditor that the debtor will return the loan and interest in accordance with the agreement of both parties. According to the Banking Law, credit is the provision of money or bills that can be likened to it, based on an agreement or loan agreement between a bank and another party, which requires the borrower to pay off its debt after a certain period of time with interest. Various forms of credit according to OJK (Financial Services Authority) such as unsecured credit loans (KTA), Credit Cards, Motor vehicle loans, Business loans. One of the most popular forms of credit is bank or financial credit, it credits money to borrowers who must pay it back in the future. Primkopal Marine Education Command Surabaya is a cooperative whose one of its business units is the Savings and Loans Business (USP). The Primkopal of the Surabaya Marine Education Command serves or requires its members to save, in addition to being able to provide credit to its members. The crediting process is inseparable from the crediting procedures carried out, for this reason, the cooperative management must provide integrated crediting procedures to make it easier for members to follow each credit granting procedure. Credit procedures are used as an effort to minimize the occurrence of bad loans, where bad loans that occur directly disrupt the operational activities of the cooperative. Hasibuan stated that controlling credit management (2006: 105) is an effort to keep the credit provided smooth, productive, and not bad. The credit management control system aims to avoid abuse of authority by various parties concerned and avoid unhealthy lending practices, so that the risk of bad loans in cooperatives can be minimized and not exceed credit health standards.

Sistem Dan Prosedur Penggajian Dan Pengupahan Pada Cv. Mitra Jaya Abadi (Laporan Kegiatan Kuliah Kerja Lapangan) Mahira Nur Alfiani; Diana Zuhro; Sutini Sutini; Tjandra Wasesa; Wiratna Wiratna; Heri Toni
Cakrawala: Jurnal Pengabdian Masyarakat Global Vol. 2 No. 4 (2023): November : Cakrawala: Jurnal Pengabdian Masyarakat Global
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/cakrawala.v2i4.1711

The issue of salary and wages always receives great attention from every employee, because salaries and wages are a source of income whose receipts are obtained from the education and skills he has during work. Salary and wage expenditure is very important because employees are very sensitive to errors in improper payroll so that it is good for salaries to be paid on time to be able to maintain a good working atmosphere. However, there are often problems in the company related to the provision of salaries and wages, such as employee salaries that are not paid on time and abuse by certain parties so that fraud and misappropriation arise that result in losses to the company. So the company cannot be arbitrary in the payment of salaries and wages, so the company provides a good control system for the payroll and wage system that is useful for improving employee welfare by using internal supervision on salaries and wages. In the company, one of the systems that supports company activities in handling transactions and activities related to salaries and wages is the payroll and wage accounting information system. The application of payroll and wage accounting information systems in a company can help management in managing labor costs that are neatly arranged and organized. The accounting information system in payroll and payroll describes a computerized recording system to record in the form of a flowchart flow section.

Sistem Informasi Akuntansi Pembelian Pada Pt. Antakesuma Inti Raharja di Surabaya (Laporan Kegiatan Kuliah Kerja Lapangan) Aulia Isnaini Hasanah; Sutini Sutini; Heri Toni; Diana Zuhro; Tjandra Wasesa; Wiratna Wiratna
Cakrawala: Jurnal Pengabdian Masyarakat Global Vol. 2 No. 4 (2023): November : Cakrawala: Jurnal Pengabdian Masyarakat Global
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/cakrawala.v2i4.1712

In the era of globalization like today, accounting information is a very valuable resource for a company. Information is needed to overcome competition in the business world. Important information needed is information that is strategic in nature, meaning information related to the long-term life of the company that is used as logical decision making and leads to the desired action. This situation requires the company to be more active and productive in running its business. Therefore, good and organized internal control is needed. One important factor that must be considered by companies is the purchase accounting information system. According to Mulyadi (2016: 3) the accounting system is an organization of forms, records and reports that are coordinated in such a way as to provide financial information needed by management in management. Accounting information systems have a very important role in companies to be competitive. Accounting information systems can assist managers in providing information and support in decision making and other policies.

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