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PENGARUH MOTIVASI TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (PPAk) Fahriani, Dian
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 1, No 2 (2012)
Publisher : STIESIA

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Abstract

This study aims to analyze and provide empirical evidence about the influence of motivational quality, careermotivation, and economic motivation on student interest in accounting for Education PPAk follow. The resultsare (1) The first hypothesis is accepted because no significant influence on the motivation of the quality ofstudent interest in accounting for education PPAk, (2) The second hypothesis was rejected because there was nosignificant effect of motivation on student interest in accounting careers to follow PPAk education, (3) The thirdhypothesis was rejected because there was no significant effect of the economic motivation for interest in theeducation of accounting students to follow PPAk.Keywords : motivational quality, career motivations, economic motivations, interests follow PPAk education,accounting students
Dian Fahriani ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN MENURUT STANDAR AKUNTANSI KEUANGAN DAN UNDANG – UNDANG PERPAJAKAN CV JATAYU DI SURABAYA : Program Studi Akuntansi, Universitas Nahdlatul Ulama Sidoarjo *e-mail : dianfahriani87@gmail.com Dian Fahriani
GREENOMIKA Vol. 1 No. 1 (2019): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

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Abstract

Income and costs are important components of financial statements. The accounting treatment in recognizing the existence of income and costs greatly influences the fairness of the financial statements, so that conformity in the application of the Financial Accounting Standards and Taxation Law is very necessary. Tax is an emphasis on the transfer of wealth to the economic impact that is generated. The people as taxpayers in the government side and also those who will receive tax payments. This research is to analyze the accounting policies and taxes applied by CV Jatayu in connection with the construction contract. The analytical method used is descriptive analysis where the data is reviewed and then analyzes based on existing theories to provide an actual picture in terms of recognition of cost and tax revenues in the construction contract business field. The results of the study were obtained, CV Jatayu had applied PSAK No. 34 on Accounting for Construction Services by using completion percentages based on job progress and Government Regulation No. 51 of 2008 concerning Income Tax on Construction Services Business. Companies need a standard and effective budgeting and budgeting system so that they can estimate income with costs and according to progress progress in the completion of work should also always take into account indirect costs that do not arise directly related to the project and increase worker resources in evaluating progress progress the project so as not to experience a mismatch of progress with the income received.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN BPHTB TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SIDOARJO Nourma Yunita; Dian Fahriani
GREENOMIKA Vol. 2 No. 2 (2020): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (152.702 KB) | DOI: 10.55732/unu.gnk.2020.02.2.6

Abstract

The purpose of this study is to determine the effectiveness level of land and building rights acquisition fees (BPHTB) and the contribution that land and building rights acquisition fees (BPHTB) provide to local revenue(PAD) in Sidoarjo Regency. The research method used is descriptive qualitative with primary and secondary data sources. Based on the results of research from 2015 to 2019, the following results were obtained: (1) In 2015, the acquisition fee for land and building rights (BPHTB) was 101.08% and increased in 2016 to 114.03%, then in 2017 it increased again by 128.85% in 2018 decreased by 113.02% and increased again in 2019 amounting to 109.15% the effectiveness of land and building land acquisition duties (BPHTB) in Sidoarjo Regency with a very effective value interpretation, with an average effectiveness rate of receiving land and building (BPHTB) fees for five years at 113%. (2) Contribution of land and building rights acquisition fees (BPHTB) to local revenue (PAD) in Sidoarjo Regency in 2015 with a percentage of 17.38%, decreased in 2016 by 17.02%, and increased again in 2017 amounted to 20.19% in 2018 decreased again by 19.76% and experienced an increase again in 2019 by 19.76% of the contribution of land and building acquisition duties (BPHTB )in Sidoarjo Regency for 5 years showing value interpretation less with a percentage of 18.51%. (3) The source of local revenue in Sidoarjo Regency does not only come from the tax on the acquisition of land and building rights (BPHTB), but there are other local taxes, regional levies, and others that are included in the component of regional revenue (PAD).
ANALISIS PENERAPAN ASAS TRANSAKSI NON TUNAI DALAM PENGELOLAAN KEUANGAN DI KELURAHAN PUCANG KECAMATAN SIDOARJO KABUPATEN SIDOARJO Lailatur Rohmah; Dian Fahriani
JISOS: JURNAL ILMU SOSIAL Vol. 1 No. 1: Februari 2022
Publisher : Bajang Institute

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Abstract

This study means to decide how the use of cashless transaction in monetary administration in Pucang Village, Sidoarjo District, Sidoarjo Regency. Specialists as a scientific device in research. Meetings, perceptions, and reports are utilized as a device to acquire information during research in the field. This examination utilizes clear subjective techniques, in particular the information gathered as words, pictures, and tables to give an outline of the application as non-cash exchanges in monetary administration in Pucang Village as Sidoarjo Regent Regulation Number 9 of 2019 and Sidoarjo Regent Regulation Number 7 In 2018. Cashless transaction in Pucang Village are completed utilizing an online electronic application called SIKSDA, and should be possible in 2 (two) ways, to be specific SPP GU and SPP LS. Monetary administration in Pucang Village goes through 2 (two) stages, in particular arranging, execution and organization
ANALYSIS OF EMPLOYEE PAYROLL INTERNAL CONTROL SYSTEM AT PT. ZIKRUL HAKIM BESTARI SURABAYA BRANCH Dian Fahriani; Dinda Rahma Yanuari
GREENOMIKA Vol. 4 No. 2 (2022): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2022.04.2.7

Abstract

This study aims to determine the payroll system and internal control of the payroll system at PT. Zikrul Hakim Bestari Surabaya Branch. This study uses a qualitative descriptive research method. Data were collected by interview and documentation methods. The results showed that the payroll system carried out by PT. Zikrul Hakim Bestari Surabaya Branch has gone through the system: AppSheet, Sisfo Audit and Payroll. The head office in Ciawi, Bogor, carries out payroll. The only function that is applied is the payroll function and the financial function; even then, it is carried out by the same person. Documents used in the payroll process are employee attendance lists and salary slips. Human errors occur in the company's payroll process (data entry errors). Internal control of payroll at PT. Zikrul Hakim Bestari Surabaya Branch has done well, although not optimally. This can be seen from the dual tasks that occur in the company.
ANALISIS HARGA POKOK PRODUK METODE FULL COSTING DAN PENENTUAN HARGA JUAL UDANG VANAME METODE COST PLUS PRICING Dian Fahriani; Firda Yusnafa Rohmah; Widia Eka Hariyanto
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 4: Juli 2023
Publisher : Bajang Institute

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Abstract

Penelitian ini bertujuan untuk mengevaluasi penentuan harga pokok produksi udang vaname di Tambak Keluarga Bani Wafam di Desa Kedung Pandan, Jabon, Sidoarjo. Penelitian ini menggunakan metode deskriptif kualitatif dengan sampel yang dipilih berdasarkan data primer. Hasil penelitian ini menunjukkan Harga Pokok Produksi yang didapat dari metode full costing ialah sebesar Rp.21.671.000. dan harga jual melalui metode cost plus pircing ialah sebesar Rp.49.317 per Kg. Namun, hasil yang didapat tidak sesuai dengan teori yang hanya diperhitungkan oleh petambak udang vaname berdasarkan pasar Rp.55.000 per Kg. terdapat selisih Rp.5.983 antara harga jual dengan metode cost plus pircing dengan harga yang dipatok oleh pemilik yang berdasarkan harga pasar
PELATIHAN PERHITUNGAN HARGA POKOK PRODUKSI PADA UMKM PENTOL’E CAK MOHA Dian Fahriani; Alfira Anggraini; Ambar Wadhah; Siti Syarifah; Ferdiana Prameswari
Abdi Jurnal Publikasi Vol. 1 No. 6 (2023): Juni
Publisher : Abdi Jurnal Publikasi

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Abstract

UMKM is an abbreviation of micro, small and medium enterprises. MSMEs are productive economic enterprises run by individuals or small business entities. As a business actor who produces a product, you should know the cost of making the product using the cost of production formula. Before discussing further about the formula for determining the cost of production, it is better to know what is meant by the cost of production itself. Basically, the cost of production is a list of costs that need to be issued during the production process within a certain period. In calculating industrial production costs, there are several elements that must be considered, namely direct material costs, labor costs, and factory overhead costs. The process of calculating the cost of production is useful for increasing knowledge for owners of small companies engaged in production. The research uses qualitative methods for data collection by interviewing the owner of the Pentol'e Cak Moha UMKM. The purpose of this PkM program is to find out the calculation of the cost of production at Pentol'e Cak Moha UMKM and this PkM program is expected to be input and information for Pentol'e Cak Moha UMKM in terms of calculating product cost of goods, which is in accordance with the accounting system.
Financial Performance Analysis of The Saving and Loan Cooperative Dian Fahriani; Tantri Risda Zubaidah

Publisher : Department of Industrial Engineering - Universitas Yudharta Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/jkie.v10i1.4125

Abstract

This study aims to determine the financial performance of cooperatives in 2017-2019. The object of this research is the Analysis of the Financial Performance of the Savings and Loan Cooperative using the analysis method of the liquidity ratio, solvency and profitability. The data from this study were obtained from the results of company documents in the form of financial statements of the Financial Performance Savings and Loan Cooperative. The results of this study indicate that the liquidity ratio is measured using the Cash Ratio, 2017 to 2019 shows that financial performance is classified as in bad condition and Current ratio, in 2017 to 2019 shows that financial performance is in good condition. The solvency ratio measured using Debt to total Equity (DER) in 2017 to 2019 shows that financial performance is classified as in poor condition and Total debt to total asset ratio in 2017 to 2019 shows that financial performance is classified as in poor condition. not good. Profitability ratios measured using Return on Assets, 2017 to 2019 show that financial performance is in poor condition and Return on Equity (ROE) itself during 2017 to 2019 shows financial performance in unfavorable conditions according to 3 aspects of financial ratios for 2017-2019 declared unhealthy.
Pelatihan Penentuan Harga Pokok Produksi Penjualan Pada UMKM Tas Kulit Di Desa Bligo Dian Fahriani; Lucia Putri Wulandari; Restu Frandana Putra; Alifia Sabina Parahita; Aida Fitria
Journal of Science and Social Development Vol. 6 No. 1 (2023): Vol. 6 No. 1 (2023): Journal of Science and Social Development
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/jossd.v6i1.965

Abstract

Usaha Mikro Kecil dan Menengah atau yang sering disingkat dengan UMKM merupakan bagian penting dari perekonomian suatu negara atau daerah, begitu juga dengan Indonesia. UMKM juga berperan dalam kecepatan pertumbuhan perekonomian masyarakat seperti memperluas kesempatan dan lapangan kerja. Metode Pada kegiatan ini terdiri dari empat tahapan yaitu tahap perencanaan, tahap pengumpulan data, tahap pelatihan, dan tahap evaluasi. Tujuan dari program PKM ini adalah untuk memberikan pemahaman kepada pemilik usaha tas kulit tentang penetapan harga pokok penjualan dan keuntungan yang dibutuhkan untuk menjual produk agar mencapai keuntungan maksimal yang diharapkan dan juga untuk membantu menutupi biaya operasional usaha.
Strategi Penentuan Harga Pokok Penjualan untuk Meningkatkan Daya Saing UMKM Dian Fahriani; Tantri Risda Zubaidah; Anifah Tiara Kusuma Wardani; Riezca Nur Fitriana; Muhammad Syahrul Mubarok; Novita Dwi Adeliyah
Nusantara Entrepreneurship and Management Review Vol. 2 No. 1 (2024): Nusantara Entrepreneurship and Management Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/nemr.v2i1.1195

Abstract

Sekar Mulya merupakan UMKM di Desa Mulyodadi Kecamatan Sidoarjo yang bergerak dibidang makanan dan minuman olahan berbahan utama belimbing wuluh. Produk unggulan yang dihasilkan UMKM ini adalah sari buah. Penelitian ini bertujuan untuk mengeksplorasi strategi penentuan harga pokok penjualan sebagai upaya untuk meningkatkan daya saing Usaha Mikro, Kecil, dan Menengah (UMKM). Metode yang digunakan dalam studi kasus ini mengidentifikasi faktor-faktor yang mempengaruhi penentuan harga pokok penjualan dan dampaknya terhadap daya saing pasar. Hasil penelitian menunjukkan bahwa UMKM yang menerapkan strategi harga pokok penjualan berbasis analisis biaya produksi, permintaan pasar, dan kompetisi mampu meningkatkan margin laba dengan mempertahankan harga jual yang kompetitif. Penelitian ini berperan penting dalam pengembangan strategi harga pokok penjualan yang efektif. Sekar Mulya is an MSME in Mulyodadi Village, Sidoarjo District, which is engaged in processed food and beverages made from star fruit. The superior product produced by this MSME is fruit juice. This study aims to explore strategies for determining cost of goods sold as an effort to improve the competitiveness of Micro, Small and Medium Enterprises (MSMEs). The method used in this case study identifies factors that influence the determination of cost of goods sold and its impact on market competitiveness. The results show that MSMEs that implement a cost of goods sold strategy based on analysis of production costs, market demand, and competition are able to increase profit margins by maintaining competitive selling prices. This research plays an important role in the development of effective cost of goods sold strategies.