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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmu dan Riset Akuntansi
Sutjipto Ngumar, Sutjipto
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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AUDIT MANAJEMEN UNTUK MENGEVALUASI EFEKTIVITAS DAN EFISIENSI REKRUTMEN SUMBER DAYA MANUSIA Anawati, Lusi; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Human resources is a potential assets which is owned by the organization and it has important role inachieving the goal. The HRD activities include recruitment, selection, reward and punishment. In order toachieve good HR the company is required to do the evaluation to the selection of employees through the process ofmanagement audit. Management audit is an examination of all aspects of operations of the company in order toprovide proper recommendations. The purposes of this research are (1) to evaluate the implementation ofmanagement audit function of human resource and (2) to analyze the effectiveness and efficient rates of functionof human resources. The analysis method has been done by using qualitative descriptive and the data collectiontechnique is carried out by conducting interview, questionnaire, and direct observation at PT Prima PersadaNusantara. The result of this research shows that PT Prima Persada Nusantara does not have human resourceplanning which has been documented properly and in the last steps of the selection the personnel department isnot the only department which has its authority to pass the candidate of employee but each division manager alsohas. The implication of the implementation of management audit has been expected that it can assess theeffectiveness of the function of human resources, to assess whether the activity of human resources has beenrunning economically, effectively, efficiency and it can become the supporting instrument to formulateappropriate remedial steps for the company.Keywords: Management Audit, the function of Human Resource, Effectiveness and Efficiency
PELAKSANAAN RETRIBUSI PARKIR DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH DI KOTA SURABAYA Purnamasari, Ima; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
Publisher : STIESIA

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The purpose of this research is to find out the role of parking retribution to the Local Own Source Revenue of Surabaya city, to find out the effectiveness of the revenue of parking retribution, and to find out whether the recording and the journal publishing has in accordance with the contract which is written in the Government Regulations No.71 of 2010. Qualitative approach has been applied in this research by the researcher, by performing observation, documentation, and interview methods. The descriptive data analysis, which has been used by the researcher. The result of the research shows that the revenue of parking retribution of Surabaya city in 2009-2014 is relatively fluctuated. It can be seen from the calculation of contribution and the effectiveness of parking retribution in Surabaya city. The optimalization efforts which have been done by the Tranportation Agency is in accordance with the Local Government Regulations of Surabaya city No.1 of 2009. The financial statement which has been prepared by the local revenue and financial management offices up to 2014 is not in accordance with the Government Regulations No.71 of 2010.Keywords: Parking Retribution, Local Own Source Revenue, Contribution, Effectiveness, Optimalization.
PERSEPSI AUDITOR INTERNAL TERHADAP PENANGANAN FRAUD YANG TERJADI DI PERUSAHAAN Pradita, Hendik; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to find out the perception of internal auditor to the fraud management which has occurred at PT. Penerbit Erlangga Mahameru and to find out the ways which have been used by internal auditors in disclosuring of fraud that has occurred in the company. To investigate the employee performance particularly the marketing department in order to achieve the effective and efficient performance.This research uses descriptive research which has been conducted at PT. Penerbit Erlangga Mahameru. The research subject is corporate internal auditor. The research object is auditor perception to the fraud management which has occurred in the company. The data collection technique has been conducted by using qualitative analysis with the secondary and primary data.The result of this research shows that the perception of internal auditors give significant influence to the fraud management. It is shown by the obedience of marketing employee to the systems and procedures when the internal auditors often conducted the investigation and publish the result of audit. The procedure which can be carried out by the internal auditor is to maximize the visitation to the outside regions such as out of towns / islands to conduct examination to the customer balances and increase the numbers of employees of internal audit in order to perform evenly control / traffic.Keywords: Internal Audit, fraud, performance.
KONTRIBUSI PAJAK HOTEL DAN RESTORAN TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH KOTA SURABAYA Candrasari, Anita; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Hotel and restaurant taxes are two types of local taxes which its potency is growing with the existence of supporting components from the service, development or even tourism sector in the enhancement of local development. The municipal government of Surabaya in the implementation of tax collection tries to implement the development which is potential to the target achievement and the better realization. This research is meant to find out the rates of potential achievement, effectiveness, and hotel and restaurant tax contribution to the local own source revenue of Surabaya city. The research analysis method has been done by using descriptive qualitative and the collection technique of the primary data is in the form of interview, observation, and documentation and the secondary data which contains the amount of local tax revenue and local own source revenue in order to analyze the rates of potential achievement, effectiveness, and tax contribution. The result of this research shows that the tax potency in 2010-2014 experiences enhancement in accordance with the government regulation in collecting their tax. The effectiveness rates of hotel tax is very effective in 2010-2014, the highest improvement of effectiveness in 2012 is 106.95%. The effectiveness of restaurant tax in 2012 is 108.21% shows very effective improvement has occurred. Even though, the realization of hotel and restaurants tax revenue and the realization of local own source revenue has increased but the contribution in 2010-2014 are decreased, the contribution of hotel and restaurant tax which has been achieved by the DPPK of Surabaya is quite significant in providing the enhancement of local revenues and the government has been trying to make improvement in collecting their tax.Keywords: Hotel and Restaurant Tax, Potential, Effectiveness, Contribution, Local Own Source Revenue.
PENGUKURAN KINERJA PELAYANAN TERHADAP KEPUASAN PELANGGAN RUMAH SAKIT DARMO SURABAYA Yuhanda, Rachmansyah Harjuna; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Performance measurement is a work assessment progress to the target and the objective which has been determined previously, including the information on: the efficient use of resources in producing goods and services; goods and services quality (how well goods and services which have been delivered to the customer is and how far the customer has been satisfied); the result of the activity is compared to the intended meaning; and the effectiveness in achieving the objectives. This research is meant to find out how the performance of Rumah Sakit Darmo Surabaya which is located in jalan Raya Darmo No. 90 Surabaya which is measured by using Community Satisfaction Index (IKM) and to find out how the rate of concordance between service performance and public expectations. The data analysis technique has been done by using qualitative descriptive in order to find out the Public Satisfaction Index (IKM) and to explain it in the Cartesian diagram. The result of the survey which has been done in Rumah Sakit Darmo Surabaya about the performance measurement which is assessed by using Community Satisfaction Index (IKM) has obtained the result of each indicators i.e.: (1) service procedures, (2) service requirements, (3) the clarity of service officer, (4) the disciplinary of service officer, (5) the responsibility of service officer, (6) the capability of service officer, (7) the promptness of services, (8) the equality in having services, (9) the hospitality and politeness of officer, (10) the reasonableness of service cost, (11) the certainty of cost, (12) the certainty of service schedule, (13) service convenience, (14) safety of service are in good position and the result of indexes have been obtained is 3.3 and the value of Public Satisfaction Index after it has been converted is 3.3 x 25 = 81.89 which means that the performance of service units is quite well whereas the rate of concordance between the public expectation / interest and the performance has obtained 98.14% is the service performance which is considered to be Concord with the expectation of the public.Keywords: Community Satisfaction Index (IKM), Performance Measurement, and Cartesian Diagram
PENGARUH PENGENDALIAN INTERN TERHADAP KINERJA KARYAWAN BAGIAN PRODUKSI PT. BROTHER SILVER Lasso, Ananta Budi; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 11 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is aimed to test whether internal controls has an influence to the performance of production employees of PT. Brother Silver Products Indonesia Sidoarjo. The sampling technique has been carried out by using proportionate stratified random sampling. The data used is the primary data which has been obtained by issuing questionnaires which are filled in by the production employees of PT. Brother Silver Products Indonesia Sidoarjo as the human resources (HR). The result of the test shows that the influence of internal control has significant and positive influenced to the performance of the employees, control activities has significant and positive influenced to the performance of the employees and monitoring has significant and positive influenced to the performance of the employees. This condition indicates that this research model can be continued in the following analysis. These results are confirmed by the acquisition of the correlation coefficient of 82.5% which shows that simultaneously the correlation or relationship among variables to the performance of the production employees of PT. Brother Silver Products Indonesia Sidoarjo as human resources is firm.Keywords: Control environment, control activities, monitoring and the performance of the employees.
PENGARUH INDEPENDENSI, KOMPETENSI, DPC, AKUNTABILITAS, OBJEKTIVITAS, DAN ETIKA PROFESI TERHADAP KUALITAS AUDIT Zainiah, Miftakhur Rizqi; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to find out the influence of independency, competency, due professional care, accountability, objectivity, and profession ethics to the audit quality. The respondent is auditor staff with the job title junior, senior and supervisor who have been working at Public Accountant Firm in Surabaya. The samples are 10 Public Accountant Firms which have been represented by 32 auditor staffs, these auditor staffs have been obtained by using simple random sampling method. The data has been obtained by issuing questionnaires which have been directly issued to the respondents in the beginning of December 2016. The analysis technique has been carried out by using multiple linear regressions analysis. The results of this research have proven that: (a) independency gives positive influence to the audit quality, it means that when an auditors is independent so that his or her audit quality is getting better; (b) competency does not give any positive influence, it means when the competency of an auditors is getting better, the audit quality is getting better as well; (e) objectivity gives negative influence to the audit quality, it means that the auditor cannot be stated has a good quality if he or she cannot act objectively based on the authentic evidence from the existing facts; It is suggested for the following research to add more variables, to conduct deeper observation, such as interview method and wider of population.Keywords: Independency, competency, accountability, audit quality.
PENGARUH SISTEM PENGGAJIAN DAN PENGUPAHAN TERHADAP EFEKTIFITAS KINERJA KARYAWAN OUTSOURCING Trisnawati, Santi Dwi; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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This research is meant to test empirically about the influence of the application ofpayrollsystem to theeffectiveness of the performance of the company. The data collection has been done by performingdocumentation, observation and issuing questionaires. The multiple linear regressions are used as theresearch method, the collected data in the form of interval data which uses the score measurement fromone to five. The samples are 80 employees. The result of the test shows that simultaneously themultiple determinationcoefficients (R2) variable in the payroll system has influence to the effectivenessof the performance of the employees. The result of partial test shows that the variable in the payrollsystem in the human resources management which consists of assigning task, providingcompensation, providing health insurance and security, and performing voluntarily dismissal orfiring the employees have influence to the effectiveness of the performance of the company. Meanwhile,recruiting and employing new employees, give training to the employees, and evaluating theperformance of the employees do not have any influence to the effectiveness of the performance of theemployees.Keywords: payroll system, effectiveness of performance of employees
DAMPAK AUDIT MANAJEMEN TERHADAP SUMBER DAYA MANUSIA BAGIAN PEMASARAN PADA PT UNITED INDO SURABAYA Prima, Honestya Citranan; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

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The purpose of this research is (1) to understand the human resources management audit implementation in assessing marketing department performance, and (2) to analyze things which improve marketing performance. Qualitative descriptive approach is used as the data analysis technique which is performed by collecting necessary data which is related to the management audit in order to measure the human resources performance at PT United Indo Surabaya.The result of human resources management audit shows that the problem which is encountered by PT United Indo Surabaya is the placement of employees does not match with their competency and the training procedures do not match with the goal-setting work. The existence of the placement of employees does not match with their competency, so the human resources performance is ineffective and inefficient. Apart from that, the training procedures do not match with the goal-setting work. The loss of motivation occurs because the employees are not motivated to do their best on their tasks. The employees do not know their strengths and weaknesses since the placement of employees does not matched with their competency.In accordance with the human resources of marketing department management audit, it is expected that the company management party is able to analyze and to make policies to the improvement so the human resources of marketing department management audit can be the control instrument on marketing department so effectiveness and efficiency of marketing department can be achieved since marketing is the front line of the company in marketing its products.
PENERAPAN E-GOVERNMENT DAN GOOD GOVERNANCE TERHADAP PELAYANAN E-SAMSAT JAWA TIMUR Wardani, Fannisya Surya; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 2 (2018)
Publisher : STIESIA

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Penelitian ini bertujuan untuk mengetahui dan menganalisis penerapan E-Government dan Good Governance terhadap pelayanan E-SAMSAT. Tingkat keberhasilan layanan E-SAMSAT Jawa Timur merupakan permasalahan yang menjadi salah satu tolak ukur dalam penerapan E-Government. Ruang ligkup yang digunakan dalam penelitian ini adalah staf Kantor Bersama SAMSAT Mojokerto pada bagian operasional pelayanan. Metode analisis dalam penelitian ini merupakan penelitian kualitatif. Data yang digunakan peneliti bersumber data wawancara dan dokumentasi yang meliputi pembayaran Pajak Kendaraan Bermotor (PKB) melalui aplikasi E-SAMSAT Jawa Timur. Teknik analisis data yang digunakan dalam penelitian ini menggunakan data secara observasi, wawancara, dan dokumentasi. Hasil analisis dalam penelitian ini adalah pengenalan pelayanan E-SAMSAT yang banyak terjadi hambatan. Yang menjadi kendala diantaranya adalah kurangnya pengetahuan masyarakan akan layanan E-SAMSAT Jawa Timur. Dikarenakan dari pihak pemerintah sendiri yang kurang mengadakan sosialisasi. Kendala selanjutnya ketersediaan koneksi jaringan yang tidak stabil sehinga dapat menurunkan pemasukan. Temuan dalam penelitian ini adalah layanan E-SAMSAT Jawa Timur yang telah berjalan tetapi belum sesuai dengan ekspetasi. Implikasi peneliti menyatakan bahwa telah berjalannya layanan pemerintah secara online (E-Government) tetapi dalam kenyatannya dilapangan masih beberapa kendala sehigga jumlah wajib pajak yang membayar PKB melalui E-SAMSAT Jawa Timur masih sedikit.Kata Kunci: E-Government, Good Governance, Pajak Kendaraan Bermotor, E-SAMSAT
Co-Authors Adha Rahmadi, Adha Agus Wahyudi Anawati, Lusi Anita Fitriani Ardiana, Tri Tika Bambang Suryono, Bambang Basni, Umar Burhan Bachrudin, Burhan Candrasari, Anita Chotamah, Nurul Cindi Claudya Kumalayanti, Cindi Claudya Desi Sulistyowati, Desi Fathin Hanifati, Fathin Fidiana, Fidiana Hildha Liestyoningrum, Hildha Hudaifi, Hudaifi Ima Purnamasari, Ima Irawati, Dini Kusumaningrum, Ryzka Yunisa Lasso, Ananta Budi Mardiyah Anugraini, Mardiyah Ningtyas, Marina Ayu Novi Mustika Sari, Novi Mustika Oktavia, Rizki Nanda Pradita, Hendik Prasetia, Muhammad Yuga Prima, Honestya Citranan Putri, Dinda Pradina Berliana Renita Aprilia, Renita Retnani, Endang Dwi Ririn Masitoh Wati, Ririn Masitoh Rizky, Chandra Meithania Rudi Prasetyo Thea Anggun Rachmaningtyas, Thea Anggun Trisnawati, Santi Dwi Wardani, Fannisya Surya Yohana Dini Sunyatama, Yohana Dini Yuhanda, Rachmansyah Harjuna Zainiah, Miftakhur Rizqi