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All Journal Moneter : Jurnal Akuntansi dan Keuangan J-MACC : Journal of Management and Accounting Indonesia Berdaya Assyarikah : Journal of Islamic Economic Business Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen
Citra Larashati Surya
Universitas Madura
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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ANALISIS PERBANDINGAN AKTIVA TETAP BERDASARKAN PSAK TERHADAP LAPORAN KEUANGAN PT. MARINAL INDOPRIMA Citra Larashati Surya; Fathorrahman Fathorrahman; Alfi Hasaniyah
Assyarikah: Journal of Islamic Economic Business Vol 2, No 1 (2021): Assyarikah
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.065 KB) | DOI: 10.28944/assyarikah.v2i1.450

Abstract

Companies in the face of increasingly advanced business developments, a company that is founded must have a goal in order to make the company live in One form of investment is fixed assets that are used in the company's normal activities, researchers conducted a study aimed at comparing the method of depreciation of fixed assets based on PSAK against financial statements at PT. Marinal Indoprima is long term, meaning that the company must maintain its viability in achieving its goals. The research method used is descriptive quantitative research type, and the type of data used is quantitative data sourced from secondary data and primary data as well as data collection procedures through documentation. The results showed that the company has applied the method of depreciation of fixed assets based on PSAK. In its application, the company has distinguished fixed assets and how to obtain them by way of cash or credit purchases and built themselves. And the way the company assesses it considers all the costs incurred by the company to get fixed assets until they are ready for use. Represents the acquisition cost of its fixed assets, for depreciation of its fixed assets the company uses the straight-line method. And the researcher compares with the method of the number of years and the double declining balance method. With the sum of years digits method, the depreciation expense is compared with the straight-line method. Smaller the number of years, whereas with the double-declining balance method compared to by the straight line method. For the termination or disposal of fixed assets must obtain approval from the board of directors and disclosure and reporting is done at the end of the year. 
PENILAIAN KINERJA PT. BANK JATIM CABANG PAMEKASAN DENGAN PENERAPAN METODE BALANCED SCORECARD Wahyu Maulana; Citra Larashati Surya
J-MACC Vol 2 No 1 (2019): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (628.243 KB) | DOI: 10.52166/j-macc.v2i1.1431

Abstract

Balanced scorecard (BSC) is an alternative performance of measurement that aims at combining financial and non-financial performance measures. This measurement is the result of the process based on the mission and strategy of the company. There are 4 aspects measured including financial perspective, consumer perspective, internal business process perspective, then, growth and learning perspective. The data collection used secondary data obtained from the company's annual report from 2015 to 2017. This study aimed to determine how the performance of PT. Bank Jatim of Pamekasan Branch Office used BSC. By using the performance appraisal, it can be seen that the causal relationship between performance supporting factors and the results are achieved. It is expected that PT. Bank Jatim of Pamekasan Branch Office is able to become a trusted bank, have a good commitment, and be able to earn optimal profit. The results of this study indicate that the financial perspective shows a good performance. By the result obtained in the customers' perspective, it means that the performance is good enough. By the value generated in the perspective of this internal business process, the performance is good. Growth and learning perspectives show a good performance. Based on the overall results related to the percentage acquisition in each perspective of BSC assessed, thus, the performance of PT. Bank Jatim of Pamekasan Branch Office is rated well.
Analisis Transparansi dan Akuntabilitas Pemerintah Desa terhadap Pengelolaan Dana Desa (DD) di Desa Panaguan Kecamatan Larangan Kabupaten Pamekasan Citra Larashati Surya; Alfi Hasaniyah
Assyarikah: Journal of Islamic Economic Business Vol 3, No 1 (2022): Assyarikah: Journal Of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v3i1.559

Abstract

This research aims to analyze the application of the principle of transparency dan the principle of accountability in the stages of planning, implemantation, reporting an accountability for the management of village funds in Panaguan Village Larangan District Pamekasan Regency. This type of research uses qualitative research methods that use a descriptive approach. The source of data used in this research is the primary data source obtained directly from the object of research conducted by interviewing the object which in this case is the Panaguan village government, as well secondary data source obtained from library research, documentation, and legislation. The data collection technique used in this research is by means of interviews an documentation. The results of this research indicate that the Panaguan Village Government has applied the principles of transparency an accountability to the management of village funds in Panaguan village. The Panaguan Village Government is responsible to yhe community, the BPD, and the Regent to carry out the activity plans that have been prepared in the village meeting. Open access to information on the planned activity that has been prepared is conveyed to the public by placing banners or billboards containing information about the Panaguan APBDes. At the implementation stage, the activity implementation team is responsible for the implementation of the work program. The community is also involved in the implementation of the work program. And information about the details of the activities is given in the form of project information board. In the reporting and accountability stage, the village government is responsible for providing periodic reports to the BPD and the Regent. The Panaguan village treasurer has also used the Siskeudes application in making village reports. Information disclosure for the community is provided through the installation of information on the use of village funds in strategic places.
ANALISIS PERBANDINGAN AKTIVA TETAP BERDASARKAN PSAK TERHADAP LAPORAN KEUANGAN PT. MARINAL INDOPRIMA Citra Larashati Surya; Fathorrahman Fathorrahman; Alfi Hasaniyah
Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen Vol 2, No 1 (2021): Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : Institut Dirosat Islamiyah Al-Amien Prenduan Sumenep

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.239 KB) | DOI: 10.28944/masyrif.v2i1.707

Abstract

Perusahaan dalam menghadapi perkembangan usaha yang semakin maju, sebuah perusahaan yang didirikan harus mermiliki suatu tujuan agar dapat membuat perusahaan hidup dalaSalah satu bentuk investasi tersebut adalah aktiva tetap yang digunakan dalam kegiatan normal perusahaan, peneliti melakukan penelitian bertujuan untuk membandingkan metode penyusutan aktiva tetap berdasarkan PSAK terhadap laporan keuangan pada PT. Marinal Indoprima.m jangka panjang, artinya perusahaan harus mempertahankan kelangsungan hidupnya dalam pencapaian tujuan. Metode penelitian yang digunakan adalah jenis penelitian deskriptif kuantitatif, dan jenis data yang digunakan adalah data kuantitatif yang bersumber dari data sekunder dan data primer serta prosedur pengumpulan data melalui dokumentasi.  Hasil penelitian menunjukkan bahwa perusahaan telah menerapkan metode penyusutan aktiva tetap yang berdasarkan PSAK. Dalam penerapannya perusahaan telah membedakan aktiva tetap serta cara perolehannya dengan cara pembelian tunai maupun kredit dan dibangun sendiri. Dan cara penilainya perusahaan menganggap semua biaya yang dikeluarkan oleh perusahaan untuk mendapatkan aktiva tetap sampai siap pakai. Merupakan harga perolehan aktiva tetapnya, untukpenyusutan aktiva tetapnya perusahaan menggunakan metode garis lurus. Dan peneliti membandingkan dengan metode jumlah angka tahun dan metode saldo menurun ganda. Dengan metode jumlah angka tahun hasilnya beban penyusutannya dibandingkan dengan metode garis lurus. Lebih kecil jumlah angka tahun, sedangkan dengan metode saldo menurun ganda dibandingkandengan metode garis lurus. Untuk penghentian atau penghapusan aktiva tetap harus mendapatkan persetujuan dari dewan direksi serta pengungkapan dan pelaporan dilakukan pada akhir tahun.
Pemanfaatan Digitalisasi Untuk Meningkatkan Kemampuan Pelaporan Perpajakan Bagi Pengrajin Batik di Kabupaten Pamekasan Subhan Subhan; Rika Syahadatina; Ustman Ustman; Citra Larashati Surya; Junaidi Junaidi
Indonesia Berdaya Vol 3, No 4: August-October 2022
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.2022337

Abstract

Tax digital services provide a different and easier experience for taxpayers (WP). With the presence of tax digitization technology, various tax administration processes can be simplified, making it easier for taxpayers. One of the internet-based tax services is E-filing. In this condition, taxpayers immediately adapt, innovate and be creative and are able to implement by utilizing technology. But in reality, most of the batik craftsmen do not understand about taxation issues, especially E-Filing. This service aims to improve understanding and implement tax reporting through E-Filling. This service is carried out through several stages, namely socialization, tutorials, and discussions and then continued with mentoring and evaluation activities. Based on the results of the service activities that have been carried out, there has been an increase in the implementation of digital-based tax reporting training through the E-Filling application. The average score at the time of the pretest was 52.6. Then at the time of the post-test there was a large increase of 70.4 and an increase of 17.8. Abstrak: Layanan digital pajak memberikan pengalaman berbeda dan lebih mudah bagi wajib pajak (WP). Dengan hadirnya teknologi digitalisasi pajak, beragam proses administrasi perpajakan bisa disederhanakan sehingga lebih memudahkan wajib pajak. Salah satu layanan perpajakan berbasis internet yaitu E-filing. Dalam kondisi ini wajib pajak segera beradaptasi, berinovasi dan kreatif serta mampu melaksanakan dengan memanfaatkan teknologi. Namun pada kenyataannya pengrajin batik sebagian besar belum memahami tentang masalah perpajakan terutama E-Filing. Pengabdian ini bertujuan untuk meningkatkan pemahaman dan menerapkan pelaporan perpajakan melalui E-Filling. Pengabdian ini dilaksnakan melalui beberapa tahapan yaitu sosialisasi, tutorial, dan diskusi dan kemudian dilanjutkan dengan kegiatan pendampingan dan evaluasi. Berdasarkan hasil kegiatan pengabdian yang telah dilakukan terdapat peningkatan dari pelaksanaan pelatihan pelaporan perpajakan berbasis digital melalui aplikasi E-Filling. Rata-rata skor pada saat pretest yakni sebesar 52.6. Kemudian pada saat postest mengalami peningkatan yang besar yakni sebesar 70.4 dan terjadi peningkatan sebesar 17,8.
Analisis Perencanaan Persediaan Untuk Meningkatkan Pengendalian Biaya Produksi Pada Mebel Tenang Jaya Devi Lestari Pramita Putri; Citra Larashati Surya
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 7, No 1 (2020): April 2020
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v7i1.7258

Abstract

FAbstract - Furniture Tenang Jaya Is a business that is engaged in furniture. The raw material used is teak wood, in a smooth production process, the company must provide sufficient raw material so that they do not experience excess or lack of raw material. The research method used is descriptive quantitative data in the form of numbers, Data collection techniques used were interviews and documentation. Data analysis techniques used in this study are by step (1) Production data (2) Determine Lead time (3) Determine Safety Stock (4) Determine Re-order Point (5) Calculated the most economical amount of goods purchased using the Economic Method Order Quantity (6) Determine Total Cost (7) Determine maximum Stock Maximum Stock (8) Determine Order Frequency (9) Make a graphic image / curve to measure Safety Stock, Reorder Point (ROP), and Economic Order Quantity (EOQ) positions so the results of the analysis are clear. The result showed that in 2017 Lead Time was IDR 16.159.500. Safety Stock is IDR 17.955.000. Re-order Points as much as IDR 34.114.500. Economic Order Quantity 3.870. The booking IDR 9.250.000 and the storage IDR 7.770.000. IDR 17.958.870. maximal stock the order frequency is 5 times. In 2018 the lead time was Idr 19.563.600 Safety Stock was IDR 23.273.997. Re-orde Points as much as IDR 42.927.597. Economic Order Quantity 4.152 The booking Rp 10.000.000 and the storage Rp. 10.200.000. Maximal stock of IDR 23.278.149 The order frequency is 5 imes. By using the economic order quantity method in Tenang Jaya Furniture, it can streamline production costs. Keyword: Inventory Planning, Controlling Production Cost
Pengaruh Lingkungan Kerja Dan Semangat Kerja Terhadap Kinerja Karyawan (Studi Kasus Pada PT. Pos Indonesia (PERSERO) Pamekasan) Runik Puji Rahayu; Alfi Hasaniyah; Citra Larashati Surya
Assyarikah: Journal of Islamic Economic Business Vol 3, No 2 (2022): Assyarikah: Journal Of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v3i2.813

Abstract

PT. Pos Indonesia (Persero) Pamekasan which is located at Jl. Mesigit No.3, Rw. 04 is a state-owned enterprise that aims to participate in implementing and supporting Government policies & programs in the field of economy and national development in general and in particular in the field of postal and giro services for communities both within and outside the territory of Indonesia by applying the principles of limited liability companies. The approach used in this study is a survey approach. The survey method is a research method that studies data from samples taken from a population to generalize and use questionnaires as a data collection tool. The results showed, 1) simultaneously showed that the working environment variable (X1) and work spirit (X2) simultaneously had an effect on employee performance by 0.761 or 76.1% while the rest (100% -76.1%= 23.9% ) influenced by other factors examined in this study. 2) partially shows that the working environment variable (X1) partially influences employee performance by having tcount> ttable which is 8,779> 2,009. 3) partially shows that the work spirit variable (X2) partially influences employee performance by having tcount> ttable which is 3,330> 2,009. 4) The most dominant variable influencing employee performance is the work environment (X1). The value of t is greater by having tcount> ttable which is 8,779> 2,009.
Co-Authors Alfi - Hasaniyah Fathorrahman Fathorrahman Junaidi Junaidi maulana, Wahyu Putri, Devi lestari Pramita Rahayu, Runik Puji Rika Syahadatina Subhan, Subhan Ustman Ustman