OPTIMALISASI AKUNTANSI MANAJEMEN DALAM PENGAMBILAN KEPUTUSAN STRATEGIS DI PERUSAHAAN MANUFAKTUR
(Febryantahanuji Febryantahanuji, Eka Satria Wibawa, Nindi Anggi Wardani, Hendri Rasminto, Sri Wahyuning)
DOI : 10.55606/jurimea.v5i2.937
- Volume: 5,
Issue: 2,
Sitasi : 0 01-Jul-2025
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| Last.11-Aug-2025
Abstrak:
This study aims to analyze the role of management accounting in supporting strategic decision making at PT ABC, a manufacturing company. Management accounting is seen as an important tool in providing relevant financial and non-financial information for planning, controlling, and evaluating performance (Langfield-Smith, 2008). The research method used is a case study with a qualitative approach, where data is collected through in-depth interviews with management and accounting staff, as well as analysis of internal company documents. The results of the study indicate that management accounting plays an important role in providing production cost information, profitability analysis, and performance reports, which are the basis for management in making strategic decisions such as determining selling prices, allocating resources, and planning production capacity (Chenhall & Moers, 2015). However, the study also identified several challenges, such as limitations in information systems and data integration between departments. The implication of this study is the need to improve management information systems and staff training to maximize the benefits of management accounting in strategic decision making. These findings are expected to contribute to the development of more effective management accounting practices in manufacturing companies (Hall, 2010).
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2025 |
Analisis Pengaruh Modal Inti terhadap Profitabilitas dengan Mediasi Dana Pihak Ketiga Dan Kredit yang Diberikan pada Bank Perkreditan Rakyat di Indonesia Periode 2015-2023
(Nindi Anggi Wardan, Sri Wahyuning, Eka Satria Wibawa, Dhevi Dadi Kusumaningtyas)
DOI : 10.61132/jieap.v1i4.532
- Volume: 1,
Issue: 4,
Sitasi : 0 09-Oct-2024
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| Last.07-Aug-2025
Abstrak:
This study on profitability aims to analyze the effect of Core Capital on Profitability with the mediation of Third Party Funds and Credit Given at Rural Credit Banks in Indonesia for the period 2015-2023. The sample used in this study was 108 monthly data, selected using the purposive sampling method. The monthly data comes from the Indonesian Banking Statistics report published by the Financial Services Authority (OJK). The data analysis technique used is path analysis using multiple linear regression. The results of the study indicate that Core Capital has a significant positive effect on Third Party Funds, Core Capital does not affect Credit Given, Third Party Funds have a significant positive effect on Credit Given, Core Capital and Party Funds do not have a significant effect on Profitability, Credit Given does not have a significant effect on Profitability, Third Party Funds and Credit Given are unable to mediate the effect of Core Capital on Profitability and Credit Given is unable to mediate the effect of Third Party Funds on Profitability.
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2024 |
Manajemen Hubungan Sekolah Islam Berbasis Boarding School Dengan Masyarakat Dalam Penyelenggaraan Pendidikan
(Eka Satria Wibawa, Dhevi Dadi Kusumaningtyas)
DOI : 10.51903/dinamika.v3i1.303
- Volume: 3,
Issue: 1,
Sitasi : 0 31-May-2023
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| Last.23-Jul-2025
Abstrak:
Pondok pesantren telah membuktikan eksistensi dan kiprahnya menjadi dinamisator dalam setiap proses perjuangan dan pembangunan bangsa. Kiprahnya tidak hanya sebatas sebagai lembaga pendidikan saja, namun juga merupakan lembaga sosial, lembaga ekonomi, lembaga perjuangan, ,lembaga spiritual keagamaan dan dakwah.
Tetapi beberapa tahun belakangan ini pondok pesantren selalu di terpa berita dan isu yang negatif, mulai dari kasus pencabulan yang dilakukan oleh pengajar di pondok pesantren kepada santrinya, isu LGBT di lingkungan pesantren, kasus bullying, isu paham kekerasan , terorisme dan lain sebagainya , yang tentunya telah membawa efek negatif bagi pondok pesantren. Sebagai lembaga pendidikan agama Islam, eksistensi dan reputasi pesantren dirugikan lantaran berita dan isu tersebut.
Otomatis, hal ini membawa citra buruk. Jadi banyak orang tua yang ragu untuk memasukkan putra/putrinya ke pondok pesantren.
Maka sekarang muncullah boarding school, Boarding school merupakan sistem pendidikan yang menyediakan tempat tinggal berupa asrama bagi para siswa. Dan peraturan untuk siswa maupun orang tua untuk menjenguk tidak se disiplin pondok pesantren, karena umumnya boarding school di Indonesia merupakan perpaduan antara tempat sekolah formal dan pendidikan agama Islam yang seimbang. Bisa dikatakan boarding school merupakan sekolah semi pesantren.
Faktor lain yang jelas berkontribusi dalam rangka menaikkan citra baik dan eksistensi boarding school adalah peran humas dalam organisasi. Ada banyak langkah yang harus dilakukan seorang manajer dalam manajemen kehumasan untuk meningkatkan kerjasama antara boarding school dan masyarakat, termasuk konsep manajemen, perencanaan, pelaksanaan, dan evaluasi. Kerjasama antara boarding school dan orang tua siswa diharapkan mampu menghasilkan pendidikan yang berkualitas. Adanya konsep membutuhkan komunikasi untuk mempengaruhi orang lain dan memperoleh tanggapan yang positif. Perbaikan sistem akuntabilitas kepada masyarakat dan pemerintah, memutuskan strategi tindak lanjut untuk hasil pembangunan boarding school.
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2023 |
PENGENALAN DALAM SUATU MANIPULASI PENIPUAN PAJAK MELALUI OPTIMALISASI DALAM KESADARAN WAJIB PAJAK SUATU METODE PENDEKATAN
(Dhevi Dadi Kusumaningtyas, Eka Satria Wibawa, Sri Wahyuning)
DOI : 10.51903/dinamika.v2i1.119
- Volume: 2,
Issue: 1,
Sitasi : 0 20-May-2022
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Dalam suatu pemasukan pajak menandakan bahwa penerimaan pajak sangat berpengaruh pentingdalam peranana suatu pelaporan wajib pajak yang telah di samakan dengan tingkat kepatuhan wajib pajakdalam pelaporan pajak kepada Negara. Jumlah wajib pajak tahun 2019 sampe 2021 semakin meningkat tapidalam pelaporan Wajib pajak kepada Negara sedikit dan banyak belum patuh dalam pelaporan wajib pajakkepada Negara. Tidak hanya di Negara kita Negara Indonesia Di tingkat Negara lain yang sudah berkembangdan maju banyak yang belum patuh dalam pelaporan wajib pajak kepada Negara. Bahwa banyaknyakecurangan dalam menyapaikan SPT Tahunan dalam kasus manipulasi laporan pajak Tahunan yang terjadi.Serta adanya pelaku untuk melakukan manipulasi data pajak yang terjadi di Indonesia sehingga Negaramengalami kerugian pajak pendapatan Negara. Bagaimana kesadaran wajib pajak kepada Negara kepatuhanmembayar dan melaporkan pajak.
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2022 |
Pembuatan Video Pembelajaran Daring Di SMK Swadaya Semarang
(Eka Satria Wibawa, Danang Danang)
DOI : 10.55606/jpkmi.v1i3.41
- Volume: 1,
Issue: 3,
Sitasi : 0 15-Dec-2021
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| Last.19-Aug-2025
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Sebagai salah satu upaya kepedulian Lembaga Pengabdian Pada Masyarakat (LP2M), yaitu dengan diselenggarakannya pelatihan pe,mbuatan video di smk swadaya agar dapat meningkatan kinerja pembelajaran di lingkungan SMK SWADAYA SEMARANG Dengan adanya program pelatihan serta penyuluhan ini diharapkan para Pendidik dapat memahami dan mengimplementasikan ilmu dan informasi yang diperoleh untuk mendukung proses pengelolaan organisasi menjadi baik serta berkembang secara pesat. Pemilihan program penyuluhan dan pelatihan dalam pelatihan pembuatan video bagi pendidik guru didasarkan atas kebutuhan serta kerjasama pada kepala smk swadaya mengadakan kunjungan ke tempat usaha pemilik dalam tahapan pra survei. Tekait dengan hal tersebut, Tim PPM Lembaga Pengabdian Masyarakat Universitas STEKOM Semarang memandang perlu pelatihan dan penyuluhan Pendidikan pembuatan video, untuk diselenggarakan
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2021 |
Implementasi Aplikasi Sistem Peramalan Persedian Barang Menggunakan Metode Single Moving Average Berbasis Web
(Eko siswanto, Eka Satria Wibawa, Zaenal Mustofa)
DOI : 10.51903/elkom.v14i2.515
- Volume: 14,
Issue: 2,
Sitasi : 0 01-Dec-2021
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| Last.23-Jul-2025
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Forecasting is an estimate of future demand based on several forecasting variables based on historical time series or a process of using historical data (past data) that has been owned to use this model and use this model to estimate future conditions.The Ivori mini market SME group is known to be a mini market that sells daily necessities. The goods provided by the ivori mini market are not focused on only one type of goods, but include all types of goods. Ivori mini market often runs out of stock because there is no inventory planning. The main purpose of making this application is to assist employees in determining inventory planning that must be provided next month. While the method used to make this forecast is a single moving average, one of the time series methods in forecasting. Single Moving Average is a forecasting method that is done by collecting a group of observed values, looking for the average value as a forecast for the future period. The result of this forecasting is to predict the number of sales that will occur in the coming month.
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2021 |
METODE ANALITYCAL HIERARCHY PROCESS (AHP) DALAM MENDUKUNG SISTEM KEPUTUSAN PENENTUAN PENERIMAAN BANTUAN LANGSUNG SEMENTARA MASYARAKAT
(Eka Satria Wibawa, Zaenal Mustofa)
DOI : 10.55606/jupumi.v1i1.82
- Volume: 1,
Issue: 1,
Sitasi : 0 11-Nov-2021
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| Last.19-Aug-2025
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So far, the determination of recipients of direct public assistance funds (BLSM) is still not accurate. Therefore we need a decision support system application program that can assist in making a decision accurately and quickly to get accurate selection results. The method used in this application is the Analytical Hierarchy Process (AHP) where the classification process is carried out in a hierarchical manner, providing a comparison value for each criterion to determine the criteria value. This research resulted in an application of a decision support system for determining the receipt of direct assistance funds while the community used the Analytical Hierarchy Process (AHP) method. In this application the criteria and sub-criteria can be determined according to the indicators that exist in each region and can be grouped based on the selection period. The results of testing this application show a fairly accurate percentage and can be used to determine BLSM recipients.
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2021 |
MANAJEMEN PERANCANGAN ELEKTRONIC FILLING SYSTEM (E-FILLING) UNTUK PENDATAAN KEPENDUDUKAN MENGGUNAKAN METODE ALFRED
(Eka Satria Wibawa, Eko Siswanto)
DOI : 10.51903/kompak.v14i2.471
- Volume: 14,
Issue: 2,
Sitasi : 0 01-Nov-2021
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| Last.23-Jul-2025
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Kelurahan is one of the government agencies which is the spearhead in administrative services to the wider community, the Kaliwungu subdistrict is an administrative part of the Kaliwungu sub-district, Semarang Regency which is located at Jl. Raya Ampel –Simo KM 8, in the service and processing of population administration data in the Kaliwungu village, they still use the conventional method, namely the data is still stored separately in books, this of course has weaknesses such as when looking for data records, difficulties in making reports population that cannot be obtained immediately and the process of data collection and storage of population archive data that is still stored and recorded manually.
This research was conducted using the Research & Development Method through the system design stages which were validated by experts and product prototypes that were field tested by involving users. Making a prototype of an electronic filing system (e-filing) system application using the ALFRED method approach to analyze the system, the software used using Microsoft Visual Basic 6.0 as a design medium and as a programming language, and a SQL Server database as a storage medium. The final result of this research is a product prototype of a filing system using an electronic filing system (e-filing) which has been declared to be functioning properly so that it can produce useful information for the archiving process up to the stage of making reports, which can be done quickly and accurately in accordance with established procedures. already exist, making it easier to re-access archives and provide public services with accurate and integrated information
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2021 |
PENGARUH KEPATUHAN PEMAHAMAN TERHADAP AKUNTANSI PAJAK DENGAN KEPATUHAN PELAPORAN MASA DAN SPT TAHUNAN BADAN DI KANTOR PAJAK SEMARANG TIMUR.
(Didik Sofian Haryadi, Eka Satria Wibawa)
DOI : 10.51903/dinamika.v1i2.47
- Volume: 1,
Issue: 2,
Sitasi : 0 29-Oct-2021
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Abstrak:
Artikel ini dilakukan terhadap panitia petugas Kantor Pajak akan membantu kita dalam pelaporan pengpernilaianan di KPP Semarang Timur. Dalam Artikel adalah menilai mengpernilaian pengaruh terhadap pemahaman bidang akuntansi perpajakan yang secara empiris terhadap kedisiplinan panitia wajib pajak dalam kepatuhan untuk menyelesaikan kewajiban pajak pengpernilaianan di laporkan ke kantor Pajak Semarang Timur. Untuk pernilaian Artikel terhadap panitia oleh setiap peserta pajak wajib pajak melaporkan pajak pengpernilaianan di kantor pajak semarang timur dapat disimpulkan bahwa untuk memahami kepatuhan pemahaman akuntansi bidang perpajakan akan memberikan pengaruh yang signifikan terhadap disiplin kewajiban pajak panitia. Dalam rangkuman ini kami berharap fiskus dapat mensosialisasikan betapa pentingnya memahami akuntansi perpajakan agar kita dapat taat melakukan disiplin membayar pajak pernilaianan dengan jujur, juga memberikan informasi yang jelas tentang peraturannya.
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2021 |
Manajemen Kecerdasan Budaya Dalam Pengembangan Industri di Bidang Pariwisata
(Eka Satria Wibawa, Siswanto Siswanto)
DOI : 10.51903/dinamika.v1i2.5
- Volume: 1,
Issue: 2,
Sitasi : 0 22-May-2021
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| Last.23-Jul-2025
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This study explains the concept of intelligence in modern management. In this ever-evolving world technology, companies must be competitive and develop innovatively to face technological globalization. In achieving a high level of competence and competitiveness, companies or organizations need to deepen their cultural and professional knowledge in offering the best products and services and to build loyal relationships to consumers. This study focuses on the role of cultural intelligence in maximizing the effectiveness of supply in various cultural contexts and changing consumption interests. In fact, cultural intelligence provides information about an individual's ability to cope with multicultural situations. Take part in multicultural and cultural, and in culturally diverse working groups. Organizational success in determining management and selecting cultural intelligence will benefit the tourism sector with economic and more competitive advantages. Researchers find ideas in all their complexities into one package that includes the world of culture in the concept, and between cultures as a relational concept.
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2021 |