Elvianita, Diana
STIE AAS

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Efektivitas Realisasi Anggaran Bidang Pembinaan Kemasyarakatan Desa Jajar Kecamatan Talun Kabupaten Blitar Tahun 2017 Kurniasari, Rita; Masrunik, Endah; Huda, Anam Miftakhul; Elvianita, Diana
Jurnal Akuntansi dan Pajak Vol 19, No 1 (2018): Jurnal Akuntansi dan Pajak, Vol. 19, No. 01, Juli 2018
Publisher : STIE AAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v19i1.209

Abstract

The Village Fund Allocation is a part of the central and regional equity funds devoted to the village, one of which is for community development activities that include the fostering of education, peace and order, sports and arts, religion and health. In practice, the village government is required to run the field of community coaching efficiently and effectively to assess whether the village government can perform its duties properly in achieving the goals and objectives. This study aims to determine the effectiveness of budget realization of Village Fund Allocation for Community Development in Jajar Village Talun Sub-District, Blitar Regency, 2017. Data collected by observation method, library research, and documentation. Data analysis uses effectiveness and effectiveness ratio. The results of research on the effectiveness of budget realization of Village Fund Allocation for Community Development in Jajar Village Talun District, Blitar Regency in 2017 is at 90% -100% level and is included in the effective category. Level of effectiveness of budget realization Allocation of Village Fund of Community Development Field in Jajar Village year 2017 that is (98,55%). Based on the effectiveness of budget realization of Village Fund Allocation in the field of community cultivation in effective category, this means Jajar Village Government has optimized revenue or acceptance in applying the realization of budget ceiling Allocation of Village Funds in the field of community development by doing priority scale in determining expenditure budget to fit the expectations and objectives and benefits for quality in budget realization.
MODEL LOTRE ; STRATEGI PENETUAN SEWA BENGKOK DESA (Studi Fenomenologi Pada Desa Tawangrejo Kec. Wonodadi Kab. Blitar) Elvianita, Diana
Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 9 No 2 (2016): Akuntabilitas : Jurnal Ilmiah Ilmu-Ilmu Ekonomi
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (144.39 KB) | DOI: 10.30957/akuntabilitas.v9i2.210

Abstract

This Research aims to determine how the determination of“Bengkok” land leases used Tawangrejo Rural District of WonodadiBlitar? The method used is qualitative with phenomenologicalapproach. The results of this research The village governmentTawangrejo Wonodadi District of Blitar Using “Lotre Model” todetermine a “Bengkok” land tenants as the principle of justice andequity. this method intended for residents of the village can bealternately each year to hire a “Bengkok” land and residents can feelthe results of the village land
SISTEM AKUNTANSI PENJUALAN KRIPIK GEDEBOG (Studi Di UMKM BOHAYA Wonodadi Blitar) Elvianita, Diana; Febrina, Ulfa Tia
Translitera : Jurnal Kajian Komunikasi dan Studi Media Vol 4 No 1 (2016): Maret 2016
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5452.403 KB) | DOI: 10.35457/translitera.v4i1.346

Abstract

 UMKM that exist at this time has been very rapid development even more numerous compared to large businesses. This is because the capital is very simple and not too much one can build a business with relatively low risk. The development of UMKM in Blitar, one of which is UMKM Gedebog chips. This study was done to solve the problems faced by UMKM Gedebog chips, especially in the sales accounting system. In conducting the study, the authors used a method of analysis and design methods. The method of analysis conducted by the study of literature, especially studying the books of literature relating to the accounting system of sales at the library, a survey on the current system, includes interviews with the owners of UMKM chips Gedebog and direct observation on the object of research to accumulate the results of the study followed by studying and analyze the results of the sale of the existing accounting system to find a solution the development of a better system. It can be concluded that the sales accounting system are the accounting system as simple as a system for recording sales transactions were executed manually. From the results of this study concluded that the accounting system of sales in the UMKM has been using a good accounting system, the sales department has been doing recording order goods by issuing a memorandum in 2 first sheet to the warehouse which was then matched with goods and handed over to the shipping department and then submitted to the buyer. The second sheet for the financial part that is inserted into a simple recording of the financial statements.
IMPLEMENTASI JOB ORDER COSTING METHOD DALAM PERHITUNGAN HARGA POKOK PRODUKSI MAP Yulianti, Ika; Masrunik, Endah; Miftakhul Huda, Anam; Elvianita, Diana
eBA Journal: Journal Economics, Bussines and Accounting Vol 4 No 2 (2018): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v4i2.613

Abstract

This study aims to find a comparison of the calculation of the cost of goods manufactured in the CV. Mitra Setia Blitar uses the company's method and uses the Job Order Costing (JOC) method. The method used in this study is quantitative. The types of data used are quantitative and qualitative. Quantitative data is in the form of map production cost data while qualitative data is in the form of information about map production process. The result of calculating the cost of production of the map between the two methods results in a difference of Rp. 306. Calculation using the company method is more expensive than using the Job Order Costing method. Calculation of cost of goods manufactured using the company method is Rp. 2,205,000, - or Rp. 2,205, - each unit. While using the Job Order Costing (JOC) method is Rp. 1,899,000, - or Rp 1,899, - each unit. So that the right method used in calculating the cost of production is the Job Order Costing (JOC) method