Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya
Wiyono Pontjoharyo
Fakultas Bisnis dan Ekonomika Universitas Surabaya
Education

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
ANALISIS MOTIVASI INTRINSIK MAHASISWA AKUNTANSI UNIVERSITAS SURABAYA TERHADAP PENGAMBILAN PUTUSAN BERKARIER DI KANTOR AKUNTAN PUBLIK BIG FOUR ATAU NON-BIG FOUR Kevin Kurniawan; Wiyono Pontjoharyo
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research conducted to discuss about intrinsic motivation analysis for Universitas Surabaya’s students in career decision making in Big Four or non-Big Four public accounting firm. This research aims to unlock the mystery of whether the drive (the intrinsic motivation theory) can be applied or notto the decision making of student career in Big Four or non-Big Four public accounting firm. This research is expected to give benefit to the students as the main subject especially the accounting majors to have an insight about career decision in Big Four or non-Big Four public accountant firm. Research data, participant observation, and interview results that have been processed in a structured design, have produced a key to answer the mystery in this research. Using data from a viewpoint of the Big Four or non-Big Four public accounting firm’ personnel, carries an outcome where the drive cannot be entirely applicable in career decision making but drive can be the basis for a person to establish himself in career decision making. In addition, the drive that becomes a shield can control a person to keep on track in a career decision that suits him/her.
PENERAPAN SISTEM PENGENDALIAN MANAJEMEN DARI PERSPEKTIF LEVERS OF CONTROL DALAM MENINGKATKAN KINERJA ORGANISASI PADANET. BIRO JAWA TIMUR Catherine Prasetya; Wiyono Pontjoharyo
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Implementation of levers of controlhas an influence on organizational performance. The purpose of this research is to know the role of levers of control in order to improve organizational performance in a television industry. This research uses qualitative approach and done by using data collecting technique, interview, observation and also document analysis. The object used in this research is a business entity engaged in the industry of television in East Java. The results of the analysis and discussion show with the application of good levers of control can improve the performance of the organization and bring the business into a better direction. As expressed by Widener (2007) that by integrating the four existing systems, belief system, boundary system, diagnostic control system, and interactive control system, the business strategy can be achieved. Belief systems and interactive control systems motivate members of an organization to seek opportunities for space in more creative, broader way and to be translated as positive energy. Otherwise, to align the positive energy, boundary system and diagnostic control system are used to limit behavior and divert attention translated as negative energy.
ANALISIS GAYA KEPEMIMPINAN TERHADAP PENERAPAN FORMAL CONTROLUNTUK MENGATASI MOTIVATIONAL PROBLEM DI PT “W” SURABAYA Felita Sumartono; Wiyono Pontjoharyo
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze the lingkages leadership style and formal control to resolve employee motivational problem in family business using the form explanatory research. Motivated by the dissatisfaction of factory employees to the policy of the family business entity causing the decrease of work motivation of employees, leader as a change agent is expected to be someone who can bring change by influencing others to do something including to control employee motivation. Based on these thoughts, this research considered as an interesting research. This type of research is applied research with qualitative approach method. This research trying to give recommendations with formal controls that have not been effectively and fullyapplied by looking at the leadership style so the employee motivational problem can be solved. The results showed that leaders in the business entity has the type of transformational leadership. Thisstudy also show that employees who work at the factory having problem of motivation caused by job dissatisfaction related to hygiene factors from Herzberg theory as working condition, technical supervision, pay, company policy and administration, and status. Therefore, the required action control and result control in order to adjustindividual goals and objectives of the business entity.
STUDI AWAL BIG FIVE PERSONALITY TRAITS DALAM MENINGKATKAN PERILAKU INOVATIF STAFF YANG MEMBANTU PEKERJAAN AKUNTANSI DI TEMPAT KERJA PADA CV. “A” DI SURABAYA Bella Lolita Santika D.; Wiyono Pontjoharyo
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to provide an overview for real associated of how the implementaion of the big five personality traits to improving the innovative behavior of accounting staff in the workplace . From the research, it can be proven that personality traits of accounting staff have an influence on innovative behavior, so that through this research can be known how to improve the innovative behavior of accounting staff in accordance with their personality traits, to improve the quality of existing services in business entities and to achieve organizational business goals.This type of research is applied research with a qualitative approach. This researchattempts to provide recommendations on how to improve the innovative behavior of accounting staff according to their personality traits.
KAJIAN SPIRITUAL INTELLIGENCE TERHADAP TAX COMPLIANCE PADA USAHA KECIL MENENGAH Studi Kasus Penggilingan Beras UD. H Kartika Sari Hariyanto; Wiyono Pontjoharyo
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Spiritual Intelligence can influence a person's decision making. The purpose of this research is to know the role of Spiritual Intelligence toward tax compliance on small, medium business owner. This research uses qualitative approach. This study was conducted using interviu method, observation, and data analysis. Objects used in this research is business entity engaged in rice milling in Jember. The results of the analysis and discussion show that spiritual intelligence plays a role in the tax compliance carried out by business entities, but not all points in spiritual intelligence proposed by Zohar & Marshall (2000) play a role in tax compliance, self awareness, vision and value led, field independent, and humility that plays role in tax compliance. Spiritual intelligence will be oriented to the public interest and bravely against the flow of non tax compliance so that those with high spiritual intelligence will obey taxes. There are other factors that affect the tax compliance in UD. H. Not feeling the benefits of tax payments and distrust of government giving influence to owners. Mrs. L do not want to play a role in the public interest and this makes the humility points on testing intelligence spirituality not being met.
PENERAPAN PERSONNEL DAN CULTURAL CONTROL BERBASIS SPIRITUALITAS UNTUK MENINGKATKAN KINERJA KARYAWAN HOTEL F DI SURABAYA Fifi Nella Kwelianto; Wiyono Pontjoharyo
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research describes the impact resulting from the implementation of management control system, especially personnel and cultural control based on spiritualityon employee performance. In this study use hotel F located in Surabaya. This research uses qualitative approach with several data searching method that is interview, observation and document analysis, conducted for 4 months from August to November 2017. The results of this study indicate that with the value of spirituality in personnel and cultural control can give a positive impact on the performance of employees and business entities themselves. In this study also explains the recommendations that can beused by business entities to overcome the advantages and weaknesses in applying personnel and cultural control through the addition of values based on the spirituality of personnel and cultural control applied by business entities.
PENERAPAN ENVIRONMENTAL MANAGEMENT ACCOUNTING UNTUK MENCAPAIECO-EFFICIENCY PADA PT. INDO BALI DI BALI Dea Kriseta Paramastri; Wiyono Pontjoharyo
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract - The purpose of the study in general is to seek a more efficient EMA by using the concept of eco-efficiency. This research is expected to analyze in detail the existing EMA at PT. Indo Bali and looking for solutions to the company's environmental management system to be better, so this research is classified as explanatory research. This type of research is applied research, because this research is done to apply EMA to achieve eco-efficiency in PT.Indo Bali. The result of the research is that there is no record of environmental cost related to the business entity, so it can not be known whether the production process has been efficient. By using EMA, it is expected that business entity can achieve eco-efficiency so that the performance of business entity becomes maximal.
PENERAPAN PERSONNEL DAN CULTURAL CONTROL BERBASIS NILAI KRISTIANI TERHADAP KUALITAS LAYANAN DI KLINIK KECANTIKAN Dr. WIT SURABAYA Martha Ayu Monica; Wiyono Pontjoharyo
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

e recent adoption of informal procedures is a very interesting review, especially for working conditions where the organization is not focused on profit, so the organization strives to pay attention to the satisfaction of existing staff work by building on existing controls, thereby affecting staff performance that will ultimately affect the quality of existing services. The application of Christian values to improve employee performance is one of the methods used by business entities. Therefore, management should be able to build a strong organizational culture and apply appropriate control system design. This study aims to find out about how the application of personnel and cultural control based on Christian values on service quality and customer satisfaction in clinic beauty. Wit. Therefore, the object of research used is Dr. Wit beauty clinic. During the study, various data used were obtained from various methods, such as interviews, observation, document analysis, and literature study. The results showed that basically the quality of service in a business entity that can be met if the personnel and culture control that is applied well. This study also discusses how the application of Christian values in the personnel and cultural control and provides some improvement or recommendation on the weakness of personnel and cultural control in improving the quality of services that can be considered by the owner of Dr. Wit beauty clinic.
Co-Authors Bella Lolita Santika D. Catherine Prasetya Dea Kriseta Paramastri Felita Sumartono Fifi Nella Kwelianto Kartika Sari Hariyanto Kevin Kurniawan Martha Ayu Monica