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Survei Servant Leadership dalam Organisasi Kemahasiswaan dan Unit Kegiatan Mahasiswa Sinuraya, Candra; Wirayanti, Triratri Talenta
Zenit Vol 2, No 2 (2013)
Publisher : Zenit

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

The  purpose of the research is to know how important and how acceptable a servant leadership for the students who have applied this concept in their organization life. The respondents are 200 university students who were involved in student organization and student extra-curricular in several universities  in DKI Jakarta and Bandung. This observation uses conceptual framework to measure the servant leadership that is offered  by Wong and Page (2003) and uses five dimensions of Barbuto and Wheeler (altruistic calling, emotional healing, persuasive mapping, wisdom, organizational stewardship) as well as the three  dimensions, namely service, humility, and vision. The result of this observation shows that the servant leadership is important. Students who are involved in student organization admit that they have applied the eight dimensions of servant leadership in organizational life. Overall, the study shows that  the present leadership in the organizational life of students in several universities in Indonesia have led to servant leadership  Keywords: servant leadership, student organization and student extra-curricular.

The Influence of Auditorâ€™s Education Level, Accounting Education, Public Accountant Firm Size on Accounting Profession: Implication to Good Corporate Governance in Indonesia Tandiontong, Mathius; Sinuraya, Candra; Rajagukguk, Sondang Mariani
Petra International Journal of Business Studies Vol 2 No 1 (2019): JUNE 2019
Publisher : Master of Management Study Program, Faculty of Business and Economics - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijbs.2.1.1-7

Principles of good corporate governance work well in every business entity, if the role of the accounting profession functions properly. For the accounting profession can play a good role is determined by the level of adequate auditor education, the quality of accounting education, magnitude and the number of public accounting firms spread evenly throughout the territory of Indonesia. The purpose of this study is to test empirically the influence of auditor education level, accounting education, the amount of public accounting firm to the accounting profession and its implications for the application of the principles of good corporate governance in Indonesia. The research method used in this research is descriptive verification by using quantitative approach. Data were collected through indirect communication techniques using questionnaires, limited interviews, and documentation studies in an effort to add explanatory elements to the survey results. The unit of analysis is the Public Accounting Firm in the island of Java. Sampling with simple random proportional method to 88 respondents received by researchers from 500 respondents sent. The technique of analysis and data testing is done by Path analysis. The results showed that: (1) There is a correlation between the level of accountant education with accounting education and the magnitude of public accounting firms with the level of keeratanya still at a moderate level. (2) Coefficient of Determination of Education Level Auditor, Accounting Education, and Quantity of Public Accounting Firm simultaneously have positive effect on Accounting Profession. However, partially the Auditor's Education Level and the Magnitude of Public Accounting Firm have an influence on the Accounting Profession is not significant. (3) There is influence of education level of Auditor, Accounting Education, Accountant Public Accountant Level and Accounting Profession partially or simultaneously to the application of Good Corporate Governance principles. Partially, however, the level of Education of Auditor and the magnitude of Public Accounting Firm influences the application of Good Corporate Governance principles but not significant.

The Influence of Auditor’s Education Level, Accounting Education, Public Accountant Firm Size on Accounting Profession: Implication to Good Corporate Governance in Indonesia Mathius Tandiontong; Candra Sinuraya; Sondang Mariani Rajagukguk
Petra International Journal of Business Studies Vol. 2 No. 1 (2019): JUNE 2019
Publisher : Master of Management, School of Business and Management, Petra Christian University

Principles of good corporate governance work well in every business entity, if the role of the accounting profession functions properly. For the accounting profession can play a good role is determined by the level of adequate auditor education, the quality of accounting education, magnitude and the number of public accounting firms spread evenly throughout the territory of Indonesia. The purpose of this study is to test empirically the influence of auditor education level, accounting education, the amount of public accounting firm to the accounting profession and its implications for the application of the principles of good corporate governance in Indonesia. The research method used in this research is descriptive verification by using quantitative approach. Data were collected through indirect communication techniques using questionnaires, limited interviews, and documentation studies in an effort to add explanatory elements to the survey results. The unit of analysis is the Public Accounting Firm in the island of Java. Sampling with simple random proportional method to 88 respondents received by researchers from 500 respondents sent. The technique of analysis and data testing is done by Path analysis. The results showed that: (1) There is a correlation between the level of accountant education with accounting education and the magnitude of public accounting firms with the level of keeratanya still at a moderate level. (2) Coefficient of Determination of Education Level Auditor, Accounting Education, and Quantity of Public Accounting Firm simultaneously have positive effect on Accounting Profession. However, partially the Auditor's Education Level and the Magnitude of Public Accounting Firm have an influence on the Accounting Profession is not significant. (3) There is influence of education level of Auditor, Accounting Education, Accountant Public Accountant Level and Accounting Profession partially or simultaneously to the application of Good Corporate Governance principles. Partially, however, the level of Education of Auditor and the magnitude of Public Accounting Firm influences the application of Good Corporate Governance principles but not significant.

Strategi Pengelolaan Keuangan dan Pengenalan Perpajakan Kepada UMKM Gunungkidul Meythi Meythi; M. Sienly Veronica; Joni Joni; Endah Purnama Sari; Aurora Angela; Candra Sinuraya; Christine Dwi Karya S; Riki Martusa
Aksara: Jurnal Ilmu Pendidikan Nonformal Vol 9, No 1 (2023): January 2023
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/aksara.9.1.581-588.2023

Tujuan penelitian ini memberikan wawasan mengenai strategi pengelolaan keuangan dan pengenalan perpajakan kepada Usaha Mikro Kecil dan Menengah (UMKM) di Gunungkidul. Saat ini perkembangan perekonomian di daerah Gunungkidul mengalami pertumbuhan tetapi pengelolaan keuangan dan pengenalan perpajakan dari para pengusaha UMKM di daerah tersebut masih rendah akibatnya perkembangan bisnis UMKM di Gunungkidul belum optimal. Hasil dari kegiatan tersebut adalah terjadinya transfer pengetahuan dari pihak akademisi kepada UMKM di Gunungkidul, hal ini dapat dilihat pada perbandingan antara nilai rata-rata pretest dan posttest yang nilai rata-rata posttest lebih besar dibandingkan nilai rata-rata pretest. Berdasarkan hasil tersebut, diharapkan pengetahuan yang diperoleh UMKM di Gunungkidul dapat dimanfaatkan dengan baik oleh para UMKM tersebut sehingga usaha UMKM di Gunungkidul dapat berkembang ke arah yang lebih baik.

AN ANALYSIS OF DIFFERENCES IN THE PERFORMANCE OF REGIONAL GOVERNMENTS BASED ON ENTREPRENEURIAL AND NON-ENTREPRENEURIAL BACKGROUNDS Dewi, Nunik Lestari; Sinuraya, Candra; Lingga, Ita Salsalina; Meiliana, Yohana

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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1706

Kinerja pemerintah selalu menjadi sorotan masyarakat. Siapapun dan apapun latar belakangpemimpinnya, masyarakat selalu menuntut pemerintah untuk memiliki kinerja yang baik,transparan dan akuntabel. Penelitian ini memiliki tujuan untuk menggambarkan kinerjapemerintah daerah serta untuk mengetahui perbedaan kinerja pemerintah daerah yangdipimpin kepala daerah berlatar belakang entrepreneur dan non entrepreneur dilihat dariberbagai indikator pertumbahan ekonomi (seperti Pendapatan Asli Daerah dan ProdukDomestik Regional Bruto) dan indikator sosial (seperti tingkat kemiskinan, tingkatpengangguran, dan Indeks Pembangunan Manusia). Penelitian dilakukan denganmenggunakan sampel terbatas yaitu pada kepala daerah yang ada di Pulau Jawa yangmengikuti Pilkada serentak putaran pertama dan kedua yaitu tahun 2015 dan 2017,dikarenakan banyak diikuti calon pemimpin berlatar belakang pengusaha. Data yangdigunakan yaitu data rata-rata pertumbuhan ekonomi dan sosial seperti rata-rata PAD,PDRB, tingkat kemiskinan, pengangguran dan IPM. Metode pemilihan sampel yangdigunakan dalam penelitian ini yaitu purposive sampling dengan kriteria judgement. Teknikpengambilan data menggunakan teknik pengumpulan data arsip. Metode analisis datadalam penelitian ini menggunakan uji deskriptif dan uji beda. Hasil penelitian menunjukkanbahwa terdapat 23 kepala daerah terpilih yang berlatar belakang entrepreneur dan 36kepala daerah terpilih yang berlatar belakang non entrepreneur. Hampir semua daerahmengalami kenaikan dan penurunan PAD ditahun yang sama, untuk PDRB semua daerahmengalami peningkatan setiap tahun, untuk tingkat kemiskinan hampir semua daerahmengalami penurunan jumlah penduduk miskin, untuk tingkat pengangguran lebih fluktuatifada daerah mengalami kenaikan dan ada yang mengalami penurunan presentasepengangguran tidak bergantung kepada latar belakang kepala daerah, dan untuk indekspembangunan manusia di daerah pulau jawa setiap tahun selalu meningkat. Hasil penelitianjuga menunjukkan tidak terdapat perbedaan kinerja kepala daerah berlatar belakangentrepreneur dan non entrepreneur dilihat dari capaian PAD, PDRB, tingkat kemiskinan,tingkat pengangguran, dan IPM.

Manajemen Pelayanan: Sebuah Perspektif Pelayanan Mahasiswa Candra Sinuraya
Jurnal Manajemen Maranatha Vol 9 No 2 (2010)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jmm.v9i2.95

Having the management of ministry (students' ministry) is not simple; because it's concerning the subject are the college students who haven't many experiences. On the other hand, every year the students who manage this ministry are always changing. This article aims to give insights to people who concern in the student's ministry, such as adviser and the management of students' ministry, in order to have knowledge concerning management of ministry and the most important is the commitment to implement the process of students' ministry.Keywords: management of ministry, students ministry, fellowship, cell group

Penerapan Akuntansi Pertanggung-jawaban untuk Mengurangi Budget Slack dalam Organisasi Candra Sinuraya
Jurnal Akuntansi Vol. 4 No. 1 (2004)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v4i1.298

Anggaran yang baik adalah anggaran dengan tingkat kesulitan yang masih dimungkinkan untuk dicapai, sehingga para pelaksana anggaran dapat bekerja lebih efisien, serta dapat meningkatkan prestasi pelaksana anggaran. Terlalu rendahnya menetapkan target pendapatan atau terlalu tingginya kosyang ditentukan dalam anggaran, tidak dapat dipakai sebagai salah satu indikator ukuran kinerja bagi pelaksana anggaran, karena akan mengakibatkan apa yang disebut dengan budget slack. Tulisan ini akan membahas bagaimana peranan akuntansi pertanggungjawaban mengurangi budget slack yang terjadi dalam organisasi, sehingga anggaran tersebut dapat ditetapkan sebagai salah satu in-dikator pengukuran kinerja bagi pelaksananya.Kata Kunci: Budget Slack, Anggaran, Akuntansi Pertanggungjawaban.

Pengaruh Partisipasi Penyusunan Anggaran terhadap Kinerja Manajer: Peran Kecukupan Anggaran dan Job-Relevant Information sebagai Variabel Intervening Candra Sinuraya
Jurnal Akuntansi Vol. 1 No. 1 (2009)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v1i1.380

Studies concerned on the relationship between budget-arranging participation and managerial performance are interesting topic for some researchers. However, many of those researches’ result are still indicated inconsistent. Empirically, this study tested the influence of budget adequacy and job-relevant information as variable intervening on the relationship between budget participation and managerial performance. Data were collected through questionnaire and distributed to 900 production managers or chief operational officers or production supervisors at garment and textile companies in West Java and Banten. Meanwhile, questionnaires which had been collected and processed were 239 questionnaires (with responds rate 26,1%). The data were analyzed using structure equation modeling (SEM) of analysis of moment structure (AMOS) program). Results of the study showed that budget participation did not directly influence on managerial performance, job-relevant information did not influence on budget adequacy and budget adequacy did not influence on managerial performance. On the other hand, result indicated that budget participation influenced budget adequacy, budget participation influenced job-relevant information, and job-relevant information influenced managerial performance. Keywords: Budgeting participation, Managerial Performance, Budget Adequcy, Job-Relevant Information, Structure Equation Modeling (SEM), Analysis of Moment Structure (AMOS)

Pelatihan Literasi Keuangan pada Alumni dan Pra Alumni Universitas Sinuraya, Candra; Margaretha, Meily
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 9 No 3 (2025): Volume 9 Nomor 3 Tahun 2025
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v9i3.25906

Rendahnya tingkat literasi keuangan di Indonesia, yang hanya mencapai 38,03%, berdampak pada rendahnya kemampuan individu, khususnya alumni dan pra-alumni perguruan tinggi, dalam mengelola keuangan secara bijak dan sesuai dengan nilai-nilai iman. Kegiatan pengabdian ini bertujuan untuk meningkatkan literasi keuangan dan pemahaman investasi yang etis bagi alumni dan pra-alumni yang tergabung dalam komunitas Persekutuan Alumni Kristen di Bandung. Metode pelaksanaan mencakup pre-test, ceramah interaktif, diskusi kelompok, studi kasus, penyusunan anggaran pribadi, serta post-test untuk mengukur perubahan pemahaman, sikap, dan perilaku peserta. Hasil pelatihan menunjukkan peningkatan signifikan dalam pemahaman konsep keuangan dasar, strategi investasi, dan manajemen risiko. Peserta juga menunjukkan perubahan perilaku, seperti mulai menyusun anggaran pribadi, menghindari perilaku konsumtif, dan mempertimbangkan nilai etika dalam investasi. Kegiatan ini berhasil meningkatkan kesadaran finansial dan komitmen peserta dalam menerapkan prinsip keuangan yang bijak, bertanggung jawab, dan berlandaskan iman dalam kehidupan sehari-hari.

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