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All Journal J-MACC : Journal of Management and Accounting Seminar Nasional Ilmu Terapan
Chitra Santi
universitas widya kartika surabaya
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Other

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DESAIN APLIKASI INTERAKTIF MODEL PEMBELAJARAN AKUNTANSI BAGI SISWA SEKOLAH MENENGAH KEJURUAN Chitra Santi; Melvie Paramitha; Minny Elisa Yanggah
J-MACC Vol 2 No 2 (2019): October
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (918.177 KB) | DOI: 10.52166/j-macc.v2i2.1658

Abstract

The rapid development of technology, will have an impact on learning methods in schools. The learning method will begin to shift from manual methods to learning methods using applications / software. Schools are required to be able to create appropriate learning methods and produce graduates who are proficient in operating technology such as making financial reports using software as a means of accounting knowledge. The purpose of this study is to design a technology-based accounting learning model to facilitate and motivate accounting learning for vocational students. The approach of this research is an explorative research of a technical applicative nature with a multidisciplinary approach which is the approach of the fields of accounting and technology. Data collection methods in this study include documentation, observation, and interviews. Design interactive applications using Macromedia Flash Player 8. The results of the study provide an interactive application of accounting learning models called Accounters. This application consists of three main menus namely Material, Quiz, and Hangman (game). Therefore, the Accounters application makes it easy for students in vocational schools to better understand accounting, so they are able to make financial reports for companies when they work later. And able to increase student motivation in accounting.
IMPLIKASI BIOLOGICAL ASSET INTENSITY, UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL DAN KAP TERHADAP PENGUNGKAPAN ASET BIOLOGIS Christopher Scarvino; Rustadi Rustadi; Melvie Paramitha; Chitra Santi
J-MACC Vol 4 No 2 (2021): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

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Abstract

Biological assets are assets of living animals or plants. One type of company that has biological assets is an agricultural company. The uniqueness of the characteristic that distinguishes biological assets from other assets is that biological assets are constantly undergoing biological transformation. Because of their uniqueness, biological assets need to be disclosed in the annual reports of agricultural companies based on the accounting standards contained in PSAK 69. This study aims to determine the effect of biological asset intensity, company size, managerial ownership, and Public Accounting Firm on the level of biological assets disclosure. The objects used in this research are agricultural companies listed on the IDX in 2018-2019. The population used in this study amounted to 26 agricultural companies. Meanwhile, the agricultural companies that were selected as samples were 21 companies which were determined based on purposive sampling technique. The data analysis technique used in this study was multiple linear regression analysis. The results of this study indicate that company size has a significant positive effect on the disclosure of biological assets. Meanwhile biological asset intensity, managerial ownership, and type of Public Accounting Firm have no effect on disclosure of biological assets.
AUDIT OPERASIONAL UNTUK MENILAI EFEKTIVITAS DAN EFISIENSI FUNGSI PERSEDIAAN PADA PT. MITRA PINASTHIKA MUSTIKA AUTO CABANG KENJERAN Rifcha Rifcha; Melvie Paramitha; Chitra Santi
Seminar Nasional Ilmu Terapan Vol 1 No 1 (2017): SNITER 2017
Publisher : Universitas Widya Kartika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.755 KB)

Abstract

Pada dasarnya setiap perusahaan dibangun dengan tujuan untuk memperoleh keuntungan. Untuk mencapai tujuan bisnis dengan efektif dan efisien di tengah ketatnya persaingan, maka perusahaan harus terus menerus melakukan perbaikan dalam prosedur, sistem pengendalian, dan aktivitas operasional yang dilakukan perusahaan. Salah satu cara untuk menilai efektivitas dan efisiensi dari proses bisnis adalah menggunakan audit operasional. Dengan dilakukannya audit operasional, perusahaan dapat mengetahui kelemahan-kelemahan prosedur dan metode operasional perusahaan, serta mendapatkan rekomendasi untuk melakukan perbaikan di masa mendatang.PT. Mitra Pinasthika Mustika Auto (MPM Auto) merupakan dealer 3S (Sales, Service, Sparepart). Sebagai salah satu perusahaan anak yang baru dari MPM Group, MPM Auto dituntut untuk dapat langsung berkembang di tengah ketatnya persaingan bisnis di Indonesia. Pada bidang otomotif sparepart merupakan salah satu sumber pemasukan yang berpotensi besar untuk menghasilkan keuntungan yang diharapkan oleh perusahaan namun seringkali terabaikan. Penelitian ini melakukan audit operasional pada fungsi persediaan MPM Auto Cabang Surabaya untuk mengetahui efektivitas dan efisiensi dari aktivitas pembelian, penyimpanan dan penjualan persediaan. Audit operasional dilakukan dengan proses observasi dan wawancara untuk mengumpulkan data dan temuan yang akan disajikan dalam laporan audit. Setelah itu, peneliti akan memberikan rekomendasi untuk dapat meningkatkan efektivitas dan efisiensi pada metode operasional fungsi persediaan perusahaan.Hasil penelitian menunjukkan bahwa metode operasional fungsi persediaan dari MPM Auto efektif untuk mencapai tujuan perusahaan, namun belum cukup efisien. Diperlukan perhatian khusus terhadap standar operasional prosedur perusahaan dan pemisahan fungsi jabatan yang baik sehingga mengurangi risiko kerugian perusahaan dari kecurangan maupun ketidakefisienan.
Co-Authors Christopher Scarvino Melvie Paramitha Minny Elisa Yanggah Rifcha Rifcha Rustadi Rustadi