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All Journal CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya
Bonnie Soeherman
Fakultas Bisnis dan Ekonomika Universitas Surabaya
Education

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PERAN AUDITOR INTERNAL SEBAGAI WATCHDOG, CONSULTANT, ATAU CATALYST? STUDI KASUS DI UNIVERSITAS SURABAYA Erwin Christianto; Bonnie Soeherman
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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Abstract

Now a day, the development of information technology has led to increased business competition. Internal auditors become strategic figures for an organization. There are three roles of internal auditors regarding the paradigm shift about role of internal auditors that is watchdogs, consultants, and catalysts. Therefore, the organizers' perceptions/views on internal auditors are considered very important as they may affect support for the scope of activities and impacts provided by the internal auditor on the organization. To find out the perceptions of the leadership of the University of Surabaya, the researchers conducted interviews and questionnaires to five resource persons consisting of rector, director of quality assurance and internal audit, dean of business and economics faculty, head of management department of business and economics faculty, and coordinator of quality guarantee of study program faculty of business and economics of the University of Surabaya. The researcher tries to examine the auditee's perception on the function and role of internal auditor and find the cause of the perception. The results of this thesis final project shows that the current internal auditor still acts as a watchdog, limited on identifying all accounts in the financial statements and checking the accounts thoroughly. On the other hand, the auditee has a perception and hopes that the internal auditor should act as a catalyst who conducts internal audit with empathy, cares the auditee’s feeling and becomes a facilitator for better auditee development.
EVALUASI DAN PERBAIKAN SISTEM PENGENDALIAN MANAJEMEN PADA KOPERASI BINA MITRA SEJAHTERA PROBOLINGGO Selvia Sugianto; Bonnie Soeherman
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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This research was made to determine the effectiveness and efficiency of management control systems in overcoming employee probloems in Cooperative Bina Mitra Sejahtera Probolinggo. This study used a qualitative approach to obtain a description of the evaluation and improvement of management control systems in the Cooperative. The source of research data came from observations and interviews to the management, chief secretary, and employees of the Cooperative Bina Mitra Sejahtera Proboinggo. The findings of this research indicate that the management control systems can overcome the behavior problem on the employee.
PERSEPSI MAHASISWA JURUSAN AKUNTANSI UNIVERSITAS SURABAYA ANGKATAN 2014 DAN 2015 TERHADAP PROFESI AKUNTAN PUBLIK Stella Levina Anggoro; Bonnie Soeherman
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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Public accountant is one of some career option for students majoring in accounting after completing their education. A public accountant is a profession that plays an important role for the business and economic, and also has a great responsibility to public. This study aims to determine the perceptions of students majoring in Accounting at University of Surabaya to public accountantprofession and their interests and considerations to decide their career as a public accountant. The object of this research is the students of year class 2014 and 2015 who have been at the final gradeof S1 Accounting major at University of Surabaya. In this study, the authors use qualitative research methods with an interpretive research paradigm. For data collection in this research is done through interview, observation, and document analysis. The results showed that students majoring Accounting at the University of Surabaya have positive and negative perceptions of the public accountant profession. The difference of perception is influenced by various factors both internal and external. Such perceptions also affect the interest of students to decide their career as public accountant. The result of the research shows that there is a considerable interest from University of Surabaya Accounting major students to the publicaccountant profession.
EVALUASI INTERNAL CONTROL BERBASIS COSO INTEGRATED FRAMEWORK UNTUK MENCEGAH FRAUD PADA SMA MUHAMMADIYAH 2 SURABAYA Bagasrana Putra Fadhillah; Bonnie Soeherman
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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Abstract

SMA Muhammadiyah 2 Surabaya is one of the Islamic school in Surabaya and became the object of this research and school is example of not for profit organization. The Internal Control of this school is already good but it’s not considering the importance of fraud risk, so SMA Muhammadiyah 2 Surabaya can’t detect fraud. This research is intended to design a ideal internal control to prevent fraud to happen in SMA Muhammadiyah 2 Surabaya. This research use interview and observation method to collect data related to SMA Muhammadiyah 2 Surabaya internal control. The result of this research is the internal control of SMA Muhammadiyah 2 Surabaya can detect fraud if there’s a control about fraud from the beginning.
Co-Authors Bagasrana Putra Fadhillah Erwin Christianto Selvia Sugianto Stella Levina Anggoro