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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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PENGUKURAN KINERJA PELAYANAN PADA PUSAT KESEHATAN MASYARAKAT GAYUNGAN SURABAYA Prasetia, Muhammad Yuga; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 8 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

The purpose of this research is to find out how the performance of the employees at Puskesmas Gayungan Surabaya in providing medical service which is located on jalan Gayung Sari Barat No. 124 Surabaya. The qualitative descriptive has been applied as data analysis method. The data has been retrieved from the preliminary survey technique and field study by performing documentation, interview, and questionnaire. The result of the survey which has been conducted in Puskesmas Gayungan Surabaya about the measurement of the performance of the employees the overall result of index is 2.99 and the value of Community Satisfaction Index after it has been converted is 2.99 x 25 = 74.75 is the category of the criteria of service quality and service performance in the field of medical (Puskesmas Gayungan Surabaya) with the good result. It can be concluded from the above discussion that the importance of General Guideline of the Preparation of Community Satisfaction Index as the service performance measurement particularly the public sector organization should be implemented every year which is meant to find out the rate of the performance of service quality periodically.Keywords: employees performance measurement, service and community satisfaction index
PENERAPAN AUDIT MANAJEMEN KINERJA PT. SUPERINDO UTAMA SURABAYA MENGGUNAKAN BALANCED SCORECARD Rizky, Chandra Meithania; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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This research is meant to measure how the implementation of performance audit management on PT Superindo Utama Surabaya has been done by using Balanced Scorecard method which is based on 4 perspectives, so it can support the management of the company in achieving the mission and the vision of the company.This research iscarried out by using qualitative descriptive method which is supported by collecting the required datai.e.: documentation and direct interview to the informant. The obtained result of the analysis is comparedto the previous result of the analysis to find out whether there is an improvement to the performance of the company.Based on the analysis result which has been done in 2013-2014 periods, it has been found that the financial perspective applies the ROI standard and the Net Profit Margin shows well performance. The customer perspective shows quite good performance by the presence of customer retention, customer acquisition, and customer satisfaction.The internal business process perspective, companies can perform quite good innovation for the generated products. Moreover, the growth and learning perspective shows that the ability of the company in conducting the employees’ performance assessment can be stated quite well which has been done by using the assessment of Employee Turn Over and Employee Training.Keywords: Performance Measurement, Balanced Scorecard
PENERAPAN AUDIT OPERASIONAL DALAM UPAYA MENINGKATKAN EFISIENSI DAN EFEKTIVITAS FUNGSI PEMASARAN Oktavia, Rizki Nanda; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The research is aimed to identify and to comprehend the application of operational audits in the assessment ofthe efficiency and the effectiveness of the marketing function. The data used is the primary and the secondarydata, this research object is PT KAI Daop VIII Surabaya. This research is descriptive research which is done byusing quantitative approach. Data collection techniques by using secondary data. The data analysis techniquehas been carried out by performing observation, interviews and documentation. The result of the analysis andthe problem is the implementation of operational audits in the marketing function experiences disruption inrunning online ticket sales which is constrained by unstable internet network and online sales available but itdoes not serve the local economy-class train ticket. It can be concluded from the result that the cause ofinefficiency and ineffectiveness in the marketing function can be found by using operational audit, i.e.: bookingfactor for economic class local train ticket which can not be accessed by online and maintenance factor in theinternet network that suddenly have trouble. In the process of online ticket sales, the internet which has beenused by the company should be improved in order to overcome the inefficiency and the ineffectiveness in themarketing function.Keywords: operational audit, effectiveness, efficiency, marketing functions
AUDIT MANAJEMEN SEBAGAI ALAT UNTUK MENILAI EFISIENSI DAN EFEKTIVITAS PENJUALAN JASA Ardiana, Tri Tika; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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The purposes which are going to be achieved by this research are: (1) to assess the implementation ofmanagement audit as an effort to improve the efficiency and the effectiveness in conducting someimprovements on the management activity of CV Royal Makmur Sentosa Surabaya. (2) To analyze, tofind out and to comprehend the human resources audit in improving the efficiency and theeffectiveness level on the services of CV Royal Makmur Sentosa Surabaya. It can be concluded fromthe result of the research that the services in CV Royal Makmur Sentosa Surabaya has run well, yetthe information of the procedure of the recruitment of the employees should be widened and thecompany should cooperate with potential institutions in providing workforces. The employeesassessment system should not be considered from the disciplinary of the attendance only butperformance assessment card should be added and provide routine monitoring on the employees oftheir service activities so the employees can perform maximally in providing services in the company.Keywords: Management Audit, Service, Effectiveness and Efficiency.
PENGARUH PROFITABILITAS, LEVERAGE, DAN KUALITAS AUDITOR TERHADAP HASIL AUDIT DELAY Chotamah, Nurul; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 1 (2018)
Publisher : STIESIA

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah pengaruh Profitabilitas, Leverage, dan KualitasAuditor Terhadap Hasil Audit Delay, Adapun beberapa perusahaan saat ini masih mengalamiketerlambatan penyampaian laporan keuangan auditan Sehingga mempengaruhi keputusan investoruntuk menanamkan saham. Metode analisis yang digunakan dalam penelitian adalah analisis regresilinier berganda dengan Alat bantu aplikasi SPSS versi 23. Populasi yang digunakan sebagai objekpenelitian yaitu perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia periode 2014-2016,jenis penelitian ini kuantitatif menggunakan teknik purposive sampling, maka berhasil diperolehjumlah sampel sebanyak 32 perusahaan consumer goods, total pengamatan 3 tahun dari yangmenerbitkan laporan keuangan secara berturut-turut terpilih sebanyak 96 objek pengamatan. datayang digunakan merupakan data sekunder yaitu laporan keuangan perusahaan yang diperoleh dariwww.idx.co.id. Variabel independen dalam penelitian ini yaitu Profitabilitas, Leverage, dan KualitasAuditor sedangkan Variabel Dependen ialah Hasil Audit delay, hasil audit tersebut diproyeksikanberupa opini auditor. hasil penelitian ini menunjukkan bahwa variabel Kualitas Auditor tidakberpengaruh signifikan terhadap hasil audit delay dengan koefisien regresi -0.898 dan tingkatsignifikansi 0.798 namun, variabel profitabilitas dan leverage berpengaruh signifikan terhadap auditdelay. secara simultan, variabel independen memiliki pengaruh signifikan terhadap variabeldependen.Kata kunci: Profitabilitas, Leverage, Kualitas Auditor, Hasil Audit delay
IMPLICATIONS OF ISLAMIC GOVERNANCE ON ISLAMIC BANK FRAUD Ngumar, Sutjipto; Fidiana, Fidiana; Retnani, Endang Dwi
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 2: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (871.169 KB) | DOI: 10.22219/jrak.v9i2.8735

Abstract

This study was conducted to test fraud at Islamic banks in terms of Islamic Good Corporate Governance. The research data uses Islamic banks registered at Bank Indonesia from 2017 to 2018. Data of the board of directors, board of commissioners, implementation of internal controls, and the sharia supervisory board were obtained from the composite index of self assessment in GCG report. This study did not succeed in accepting that the board of directors and board of commissioners have a negative effect on fraud and proved of the negative influence of internal controls and the sharia supervisory board on fraud. The sharia supervisory board is indeed a decisive element for fraud control from the conformity aspects of implementing Islamic bank operations. The board of directors is an external party of the company that is not directly involved in the company's operations
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