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All Journal CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya The International Journal of Accounting and Business Society JASF (Journal of Accounting and Strategic Finance) Jurnal Pengabdian Masyarakat untuk Negeri (UN-PENMAS) Jurnal Akuntansi dan Keuangan Indonesia
Sujoko Efferin
Universitas Surabaya
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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STUDI PENGARUH CREATIVE THINKING TERHADAP PEMILIHAN JENIS PENELITIAN KUANTITATIF DAN KUALITATIF UNTUK TOPIK SKRIPSI MAHASISWA AKUNTANSI Yohan, Yuliana Karyadi; Efferin, Sujoko; Secapramana, L. Verina Halim
CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol 2, No 1 (2013): CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya
Publisher : University of Surabaya

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Abstract

Pendidikan diseluruh dunia bertujuan untuk mengembangkan, tidakhanya pekelja yang berpengetahuan tetapi juga pemikir yang kreatif. Kepandaiantidak hanya dilambangkan dari intelegensi saja, namun juga dengan adanyaintegrasi dari kemampuan critical thinking dan creativity. Diperlukannyakemampuan pemecahan masalah yang inovatif bagi para akuntan menjadi salahsatu penyebab peneliti tertarik untuk mencoba meneliti pengaruh creative thinkingpada pemilihan jenis penelitian kuantitatif dan kualitatif untuk topik skripsimahasiswa akuntansi. Penelitian ini tergolong sebagai penelitian exploratory yangmenghasilkan kesimpulan setelah melakukan kuisioner dan pengujian hipotesisberupa regresi logistik kepada I 08 responden, bahwa adanya hubungan antaracreative thinking secara keseluruhan dengan pemilihan jenis penelitian terutamajenis penelitian kualitatif.
PENERAPAN MANAGEMENT CONTROL SYSTEM UNTUK MENGATASI M011VATIONAL PROBLEM DI PT. WIJAYAMITRA UTAMA, SURABAYA Ana, Fely; Efferin, Sujoko
CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol 2, No 2 (2013): CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya
Publisher : University of Surabaya

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Penelitian ini bertujuan untuk meneliti bentuk pengendalian dan faktor-faktomya, sehingga mampu untuk menciptakan motivasi yang sesuai dengan tujuan PT. Wijaya Mitra Utama. Penelitianini menggunakan pendekatan kualitatif dengan menggunakan metode applied research. Penelitian ini menggunakan perusahaan. PT. Wijaya Mitra Utama yang mempunyai masalah dalam kinerja ,karyawannya yang merupakan dampak dari rendahnya motivasi karyawan. Management Control System yang ada di perusahaan tidak bisa memotivasi karyawan dan masih belum mampu memenuhi tujuan perusahaan. Studi ini meneliti bentuk pengendalian dan faktor-faktornya, sehingga mampu untuk menciptakan motivasi yang sesuai dengan tujuan perusahaan. Skripsi ini akan menunjukkan bahwa Management Control System yang direkomendasikan akan mampu memotivasi karyawan dalam mencapai tujuan perusahaan. Rekomendasi yang ada di skripsi ini berupa penambahan, penghapusan, dan perubahan Management Control System yang sudah adadi PT. Wijaya Mitra Utama.
KEPEMIMPINAN DALAM PENERAPAN SISTEM PENGENDALIAN MANAJEMEN UNTUK MENINGKATKAN KINERJA ATLET DI PB SURYANAGA Agusthio, Michael; Efferin, Sujoko
CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol 3, No 1 (2014): CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya
Publisher : University of Surabaya

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Studi ini bertujuan untuk memperoleh pemahaman yang lebih baik mengenai peranan gaya kepemimpinan pelatih dan sistem pengendalian manajemen yang dapat diterapkan dalam klub olahraga. Penelitian menggunakan objek klub PB Suryanaga yang berlokasi di Surabaya, dimana klub ini termasuk dalam 5 klub terbesar di Indonesia. Penelitian ini meneliti gaya kepemimpinan dari pelatih team junior Suryanaga dan sistem pengendalian yang telah ditetapkannya. Penelitian ini menemukan bahwa antara gaya kepemimpinan dan sistem pengendalian manajemen memiliki keterkaitan dengan meningkatkan kinerja dari atlet.
ANALISIS KECERDASAN EMOSIONAL MAHASISWA BARU SEBAGAI MASUKAN DESAIN PEMBELAJARAN JURUSAN AKUNTANSI DI UNIVERSITAS SURABAYA Wijaya, Jeany Oktavia; Efferin, Sujoko
CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol 3, No 1 (2014): CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya
Publisher : University of Surabaya

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Abstract

Penelitian ini bertujuan untuk mengetahui kecerdasan emosional mahasiswa baru jurusan akuntansi sebagai masukan desain pembelajaran jurusan akuntansi di Universitas Surabaya. Penelitian ini menggunakan pendekatan kuantitatif dengan metode statistik deskriptif. Sampel yang digunakan merupakan mahasiswa jurusan akuntansi Universitas Surabaya angkatan tahun 2013-2014 sebanyak 134 sample dengan metode pengumpulan data kuesioner. Temuan dalam penelitian ini menunjukkan bahwa secara keseluruhan kecerdasan emosional mahasiswa baru jurusan akuntansi Universitas surabaya berada pada tingkat sedang. Sedangkan appraisal of emotion in self, appraisal and recognition of emotion in others, dan use of emotion to facilitate performance mahasiswa baru jurusan akuntansi Universitas Surabaya berada di tingkat sedang. Tingkat regulation of emotion in self mahasiswa baru jurusan akuntansi Universitas Surabaya berada di tingkat rendah. Hasil temuan di atas dijadikan masukan bagi desain pembelajaran jurusan akuntansi di Universitas Surabaya.
RENCANA SISTEM PENGENDALIAN MANAJEMEN BERBASIS FAMILINESS DALAM MENDUKUNG KEBERLANGSUNGAN BISNIS KELUARGA CV. "KL" DI SURABAYA Soetiono, Ajie Sampurna; Efferin, Sujoko
CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol 3, No 2 (2014): CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya
Publisher : University of Surabaya

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Abstract

Penelitian ini bertujuan untuk memahami CV “KL” secara mendalam berdasarkan perspektif familiness terkait dengan efektivitas sistem pengendalian manajemen yang telah diterapkan. Temuan penelitian menunjukkan bahwa CV “KL” menerapkan sistem pengendalian manajemen secara informal, ketergantungan yang tinggi kepada pemilik perusahaan dan belum pernah terdapat upaya untuk membangun kultur perusahaan. CV “KL” membutuhkan familiness sebagai dasar untuk membentuk budaya perusahaan dan penerapan sistem pengendalian manajemen secara formal. Hasil pembahasan menunjukkan bahwa kombinasi familiness dan sistem pengendalian manajemen dapat memberikan dampak positif bagi keberlangsungan bisnis keluarga CV “KL”.
RANCANGAN BENTUK KEPEMILIKAN BISNIS KELUARGA PT. X UNTUK MENJAGA KEBERLANGSUNGAN DI MASA DEPAN Gandhatama, Lisia; Efferin, Sujoko
CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol 5, No 1 (2016): CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya
Publisher : University of Surabaya

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Abstract

This study was conducted to determine the differences and contradictions of what is happening in the family company that has been established since 1991 as well as any alternative that could be an option for the company to maintain its sustainability in the future. Therefore, researchers conducted a quite deep interview and observation of the perspective and aim shared by the two leaders in this company as well as the contradictions of what is happening in the company, not to forget the researcher also asked their opinion about the companys future. Other than that, the researcher also did a fairly long observation to the company operational activity as well as the personal relationship between the two within the family.This study is an applied research with qualitative method that uses interview and observation as data sources. In this study, it is known that there are 3 alternative forms of family business proper to be applied in this company. For each of the alternatives, researcher gave a consideration accompanied by the drawbacks and the benefits for each alternatives. The results provide an alternative that is deemed by the researcher to be the best alternative that can be applied in this family business, which will be a form of Parent-Subsidiary company. Each leader will manage and organize their own company without interference from other leaders. The expectancy with this case, each company can run well and in accordance with what is to be achieved by the leader.
A Structuration Perspective Of Management Control System: An Indonesian Case Study Efferin, Sujoko
The International Journal of Accounting and Business Society Vol 5, No 2 (1997): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

This case study is aimed at providing description about social construction of management control system employed within an organisation. ln so doing, this study adopts a sociological approach. that is structuration theory proposed by Anthony Giddens: Using ethnography method, it explicitly examines how and why the system is created from the perspective of an organisation particularly in Indonesian context. The result of this study reveals that far from consisting of merely technical. mechanical aspects. the system in practice is'intertwined with the culture of its broader community in constructing the system. This study also reveals that the adoption otsuch a theory may enable a researcher to understand the link between society, organisational members and the design of  management control system.
MEMAHAMI PERILAKU STAKEHOLDERS INDONESIA DALAM ADOPSI IFRS: TINJAUAN ASPEK KEPENTINGAN, BAHASA, DAN BUDAYA Efferin, Sujoko; Rudiawarni, Felizia Arni
Jurnal Akuntansi dan Keuangan Indonesia Vol. 11, No. 2
Publisher : UI Scholars Hub

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This study examines the dynamics of the implementation of IFRS in Indonesia and challenges faced by its stakeholders by using interpretive-qualitative research paradigm. In-depth interviews, observations, and documentary analysis were used during data collection processes. The results were then cross-examined through triangulation. More specifically, this study attempts to identify problems arised during the implementation and the responses of the stakeholders. The authors hope that the findings can enrich the literatures about the interconnectedness among accounting, culture, language, and stakeholders’ interests in the context of developing countries, especially Indonesia. Our results indicate that there is an interdependence among the stakeholders (regulator, auditor, user, preparer, and higher education institutions) in which there is no party that can individually ensure the successfulness of the IFRS implementation. Synergistic, long-term oriented collective efforts among those parties are required since they all have internal constraints that can inhibit the implementation. In addition, culture (including language) exacerbates the problems and, hence, require long-term, strategic responses in macro level. Finally, this study suggests seven propositions conditioning the effectiveness of IFRS implementation in a national context.
Pendampingan UMKM Kuliner di Mahavihara Mojopahit Desa Bejijong Trowulan Efferin, Sujoko; Prianka, Dian; Yunita, Oeke
UN PENMAS (Jurnal Pengabdian Masyarakat untuk Negeri) Vol 4 No 2 (2024): UN PENMAS Vol 4 No 2
Publisher : LPPM Universitas Narotama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/un-penmas.v4i2.2956

Abstract

Current culinary business trends have a direct relationship to the culinary sector's favorable prospects and opportunities. Culinary MSMEs in Mahavihara Mojopahit, Bejijong Village, Trowulan need to expand their customer base beyond tourists to the Mahavihara Mojopahit tourist area. This circumstance necessitates a more proactive marketing strategy, namely a digital marketing strategy. Assistance for MSMEs begins with a preparation period that includes Focus Group Discussions and comparative studies of culinary tourism centers (SWK) that have successfully implemented digital marketing strategies. Furthermore, assistance is provided through stepwise training in digital content production, customer engagement, and operational management. This MSME assistance can strengthen the knowledge and skills of MSME partners in digital.marketing.
Management Control System Backbone in a CPA Firm: Middle Managers and the Power of Cultural Control Saputra, Jesslyn Elaine; Efferin, Sujoko
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 1 (2024): JASF (Journal of Accounting and Strategic Finance) - June 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i1.425

Abstract

This research aims to broaden the understanding of the middle manager's role in the management control system, particularly in mediating the relationship between superiors and subordinates. The methods employed in this research are an interpretive paradigm with interview, observation, and document analysis data collection methods. Findings indicate that middle managers at the CPA X play a crucial role in addressing ignorance, inability, and unwillingness in the company. Although there are no formal controls, role dissonance among middle managers is minimal due to the presence of strong cultural controls. Cultural control can compensate for other forms of control, thus minimizing the occurrence of role dissonance experienced by the manager of CPA Firm X. This research provides insight into the importance of middle managers' role in fulfilling their function as an intermediary in the management control system aimed at aligning the goals of top management with operational employees.
Co-Authors Ajie Sampurna Soetiono Felizia Arni Rudiawarni Fely Ana Jeany Oktavia Wijaya L. Verina Halim Lisia Gandhatama, Lisia Michael Agusthio Prianka, Dian Saputra, Jesslyn Elaine Yuliana Karyadi Yohan Yunita, Oeke