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All Journal CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya Jurnal Riset Akuntansi dan Keuangan Journal of Accounting Research, Organization and Economics (JAROE)
Wiyono Pontjoharyo
Universitas Surabaya
Economics, Econometrics & Finance Education Social Sciences

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ANALISIS GAYA KEPEMIMPINAN TERHADAP PENERAPAN RESULT CONTROL PADA DIVISI PLYWOOD BADAN USAHA KELUARGA PT. X DI SURABAYA Mariyana, Karolin; Pontjoharyo, Wiyono
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

Penelitian ini bertujuan untuk melihat menganalisis gaya kepemimpinan terhadap penerapan sistem pengendalian manajemen. Penelitian ini merupakan applied research yang dilakukan menggunakan pendekatan kualitatif. Objek penelitian ini adalah badan usaha keluarga PT. X di Surabaya. Informan untuk penelitian ini terdiri dari Presiden Komisaris, Direktur, Staff, dan Karyawan dari PT. X. Metode pengumpulan data yang digunakan adalah wawancara semi structured, dan observasi. Hasil dari analisis ini menunjukan bahwa gaya kepemimpinan yang diterapkan pada badan usaha keluarga ini kurang mendukung tercapainya efektivitas dari sistem pengendalian manajemen.
PERANCANGAN BALANCED SCORECARD – LEARNING AND GROWTH PERSPECTIVE UNTUK MENCAPAI SUSTAINABLE GROWTH DI PT. YAMAHA INDONESIA MOTOR MANUFACTURING – BALI Yohanes, Wenny; Pontjoharyo, Wiyono
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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Perkembangan yang terjadi di dalam dunia bisnis mengakibatkan persaingan menjadi semakin ketat. Ketatnya persaingan ini juga dialami Yamaha, yang merupakan salah satu badan usaha terbesar di Indonesia yang bergerak di bidang industri sepeda motor. Ketatnya persaingan ini memaksa badan usaha untuk menciptakan keunggulan bersaing untuk dapat menjaga kelangsungan hidup. Di era ekonomi berbasis pengetahuan sekarang ini, peran sumber daya manusia dianggap penting karena terdapat tingkat kebutuhan yang tinggi akan pengetahuan, informasi, serta keahlian yang dimiliki sumber daya manusia. Mengingat pentingnya peran sumber daya manusia di dalam sebuah badan usaha, balanced scorecard khususnya perspektif pembelajaran dan pertumbuhan dianggap sebagai metode yang tepat dalam pengukuran kinerja. Perspektif pembelajaran dan pertumbuhan memberikan gambaran bagaimana seharusnya mengelola sumber daya manusia yang dimiliki agar kompetensi yang dimiliki sumber daya manusia selaras dengan tujuan badan usaha.
Ketika Lean Tidak Hanya Mengenai Efisiensi: Efektivitas Lean pada Badan Usaha Berbasis Layanan Konsumen Widjaja, Gresyelda Lavinia; Pontjoharyo, Wiyono
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 1 (2021): Jurnal Riset Akuntansi dan Keuangan. April 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i1.27535

Abstract

Lean principle has been commonly used in the manufacturing industry, but as the time goes by, the service industry has also begun to adapt this principle. Lean principles in the service industry, particularly in finance and accounting, can improve quality, timeliness, and overall value delivered by simplify processes and reduce non value added activities, or known as lean accounting services. Lean principle is commonly related to efficiency, whereas every business entity also has their long-term goals to be achieved. This exploratory research focuses on the phenomena that exist in the disbursement department at PT G through their activities specifically in delivering accounting service based on lean principles. By using a qualitative interpretation method, this study aims to explore how business entity not only increases efficiency, but can also be effective in achieving their goals. This research reveals that customer service based company can also takes the advantage from the adoption of Kaizen principle throughout Kaizen tools while developing the continuous improvement mindset. PT G improves their operational efficiency while fulfilling the customer expectation and company goals. This success is also affected by the management team support and relevant company value.
Accounting Irrelevance: Dimensi Affect Heuristic pada Formulasi Harga Jual Badan Usaha Retail ., Karina; Pontjoharyo, Wiyono
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 2 (2021): Jurnal Riset Akuntansi dan Keuangan. Agustus 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i2.30106

Abstract

People often receive more information when they learn from their past. Past experience and belief may be particularly powerful in influencing judgments. Uniqueness of an object often leads to specific valuation. This unique object can be measured with special valuation techniques, including affect heuristic. Coupled with experience and belief, affect heuristic gives information that is easy to access in valuation activity. This explanatory research explains the role of affect heuristic in pricing electronic products as one of conventional goods. Using phenomenological approach, this qualitative research aims to gain better understanding of lived mindset and experience from price makers in pricing activity. This research finds some limitations that must have contributed to accounting irrelevance in pricing activity.
Are Auditors Biased? The Effect of Anchoring and Adjustment Heuristics on Auditors Judgment Krida, Ashari; Pontjoharyo, Wiyono
Journal of Accounting Research, Organization and Economics Vol 7, No 1 (2024): JAROE Vol. 7 No. 1 April 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i1.34978

Abstract

Objective The objective of this paper is to illustrate one of the crucial factors that affect auditors in making their judgment which can lead to systematic error. This paper provides background on how heuristics and biases can affect the judgment of auditors to increase the awareness of the anchoring and adjustment heuristic on audit judgment.Methodology This research is a 2 x 2 experimental study which analyzes the employment of anchoring and adjusting bias of auditor in the process of making their audit judgment. This research employed three (3) experimental questions on 100 auditors in Surabaya, Indonesia, with experiences ranging from 0-8 years.Results The result indicates that is evident that anchoring and adjustment heuristic exist and affect auditors judgment. The findings also indicates that experience influence auditors judgment whereas gender does not have such effect on auditors judgment. However, experience and gender can moderate the effect of anchoring and adjustment heuristic on auditors judgment.Research limitations/implications The experimental questions used were simplified abstractions compared to the complex analytical reviews auditors typically encounter. Additionally, the sample size, consisting of 100 auditors, may limit the generalizability of the findings. The study exclusively focused on differences in auditor judgment influenced by anchoring and adjusting, without exploring potential contributions from other heuristic factors. Lastly, gender was categorized broadly as male and female, without further differentiation based on specific gender characteristics.Novelty/Originality Its originality lies in adding moderation variable of gender and experience. While prior research has explored the impact of behavior on audit judgment to enhance decision-making in auditing, none have investigated anchoring and adjustment heuristics while considering the moderating factors of gender and experience.
Co-Authors ., Karina Karolin Mariyana Krida, Ashari Wenny Yohanes Widjaja, Gresyelda Lavinia