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"Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)"
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<![CDATA[PERAN 3 KARAKTERISTIK ADVERSITY QUOTIENT TERHADAP KINERJA AKUNTAN PUBLIK PADA KAP “X”: DI SURABAYA ]]>
<![CDATA[Jonathan Jonathan]]>;
<![CDATA[Bonnie Soeherman]]>
<![CDATA[ CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret) ]]>
Publisher : <![CDATA[Perpustakaan Universitas Surabaya ]]>
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<![CDATA[ABSTRAK- Setiap organisasi pasti memiliki sebuah visi dan misi tersendiri yang harus dicapai oleh suatu organisasi, apapun jenis organisasi tersebut. Idealnya, segala aktivitas yang dilakukan oleh organisasi tersebut harus mengacu pada visi dan misi yang sudah ditetapkan. Ada organisasi yang berhasil dan ada pula yang gagal dalam pencapaian misi dan visi organisasi itu sendiri. Seperti halnya dengan KAP “X” yang bergerak pada bidang jasa, yang memberikan layanan audit serta konsultasi. Pada organisasi yang bergerak dibidang service oriented seperti KAP “X”, sumber daya manusia merupakan sumber daya dan aset utama. Karena dalam bidang jasa, manusia memegang peranan besar dalam proses produksi dan penyampaian jasa, sehingga besar kemungkinan terjadi tekanan dalam suatu pekerjaan tersebut, entah tekanan yang berasal dari klien maupun tekanan dari KAP itu sendiri. Sehingga dalam hal ini, Stoltz membuat suatu teori mengenai kecerdasan manusia dalam menghadapi suatu tekanan yang disebut Adversity Quotient. Stoltz membagi daya tahan manusia kedalam tiga tahap yang dimulai dari yang memiliki daya tahan paling besar menuju daya tahan paling rendah, yakni climber, camper, dan quitter. Dengan teori yang dikembangkan oleh Stoltz, maka kita dapat mengetahui bagaimana kinerja yang dihasilkan oleh karyawan yang dimiliki oleh KAP “X” saat menghadapi suatu tekanan.]]>
<![CDATA[INTERAKSI GENDER TOP MANAGEMENT DAN KONVERGENSI IFRS TERHADAP PRAKTIK EARNINGS MANAGEMENT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010 – 2013 ]]>
<![CDATA[Jeneffer Tirtadinata]]>;
<![CDATA[Dedhy Sulistiawan]]>
<![CDATA[ CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret) ]]>
Publisher : <![CDATA[Perpustakaan Universitas Surabaya ]]>
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<![CDATA[Abstract –This research is to test whether adopting IFRS and the presence of women in top management will give a negative impact on earnings management, due to the differences in behaviour between men and women. The samples used in this study were that all business entities listed in Indonesia Stock Exchange for the periode 2010 – 2013. The samples used in this study are 324 companies. After testing, the obtained results indicate that the adoption of IFRS did not give a significant negative effect on earnings management on accrual and real basis. Concerning the presence women in top management, it does not have a negative significant influence on accrual earnings management; yet it provides a significant positive effect on real earnings management when measured using abnormal discretionary costs, and provide a significant negative effect on real earnings management when measured using abnormal production costs.]]>
<![CDATA[PERLAKUAN AKUNTANSI BERDASARKAN PENERAPAN ENTITAS TANPA AKUNTABILITAS PUBLIK (ETAP) DALAM MENUNJANG KEWAJARAN LAPORAN KEUANGAN UD. X DI BALI ]]>
<![CDATA[Clara Sarchan Indrawan]]>;
<![CDATA[Eko Pudjolaksono]]>
<![CDATA[ CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret) ]]>
Publisher : <![CDATA[Perpustakaan Universitas Surabaya ]]>
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<![CDATA[Abstract - Most SMEs still have problems in terms of lack of knowledge regarding accounting and laziness SMEs to prepare financial statements in accordance with SAK ETAP because it is satisfied with his business and had had enough financial information to improvise in his business. The condition also occurs at UD. X, an SME that is engaged in electronic equipment distributor located in Bali. Although UD.X has long been established and have adequate business activities but has not been able to follow SAK ETAP well in the presentation of financial statements. This study used a qualitative approach to applied research method for this study can be applied by UD.X to improve the fairness of financial statements. From the results of the study authors found that there are some who have not UD.X accounting treatment in accordance with SAK ETAP is the accounting treatment of inventory, fixed assets, income taxes, and the complete financial statements are based SAK ETAP.]]>
<![CDATA[ANALISIS KEMAMPUAN LABA, ARUS KAS OPERASI DAN KOMPONEN AKRUAL UNTUK MEMPREDIKSI ARUSKAS OPERASI YANG AKAN DATANG PADA BADANUSAHA DI SEKTOR MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2011-2014 ]]>
<![CDATA[Azifatul Channah]]>;
<![CDATA[Felizia Arni Rudiawarni]]>
<![CDATA[ CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret) ]]>
Publisher : <![CDATA[Perpustakaan Universitas Surabaya ]]>
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<![CDATA[Pada penelitian ini bertujuan untuk melihat manakah yang lebih mampu dalam menjadi prediktor terbaik untuk memprediksi arus kas yang akan datang dengan melihat tiga hal : laba, arus kas dari aktivitas operasi dan komponen akrual yang terdiri dari peubahan utang, perubahan piutang, perubahan inventor, penyusutan atau depresiasi dan amortisasi serta others akrual. Sebab investor pertama kali melihat kinerja suatu badan usaha adalah dari melihat bagaimana laba yang di dapatkan untuk membantu mengambil sebuah keputusan investasi. Sedangkan kreditor dalam menilai kemampuan badan usaha dalam melunasi pinjamannya melihat dari bagaimana aliran arus kas suatu badan usaha dalam kegiatan jual beli yang dilakukan melihat arus kas aktivitas operasi. Penelitian ini menggunakan pendekatan kuantitatif yang menggunakan motode causal study karena bertujuan untuk menguji pengaruh laba, arus kas dari aktivitas operasi dan komponen akrual. Penelitian ini menggunakan sampel berupa badan usaha sektor manufaktur yang terdaftar di BEI dengan periode waktu 2011-2014 dan teknik pengambilan sampel menggunakan sampel non-probability – purposive sampling. Jumlah sampel yang digunakan pada penelitian ini adalah 430 badan usaha. Temuan penelitian menunjukkan bahwa arus kas dari aktivitas operasi mampu menjadi prediktor yang lebih baik dibandingkan dengan total laba, bahkan dengan pemisahan laba menjadi arus kas dan akrual agregat, arus kas mampu menjadi prediktor yang lebih kuat daripada akrual agregat, serta agregat yang telah dipilah menjadi komponen utama belum mampu menjadi prediktor yang lebih kuat dari arus kas.]]>
<![CDATA[PENERAPAN PERSONNEL DAN CULTURAL CONTROL BERBASIS NILAI SPIRITUAL DALAM MENGATASI CONTROL PROBLEMS PADA GRAMEDIA ROYAL PLAZA, SURABAYA ]]>
<![CDATA[Juniar Komara]]>
<![CDATA[ CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret) ]]>
Publisher : <![CDATA[Perpustakaan Universitas Surabaya ]]>
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<![CDATA[Absract- This research aims to explain the relationship between the application of values in the control system which is personneland cultural control to resolve control problems. This research specifically wanted to find out how spiritual values affect personnel and cultural control as informal control system. The spiritual value can affect informal control system to resolve control problems that exist. This type of research is applied research with a qualitative approach. This reseach seeks to provide recommendations to the control problems by implementation of spiritual values that has not been fully implemented. The research found that there are five control problems at Gramedia Royal Plaza, Surabaya. Control problems occur due to weak informal control system. Spiritual values i n informal control system for help organization more maximum achieve the goal.]]>
<![CDATA[PENERAPAN SISTEM PENGENDALIAN MANAJEMEN BERBASIS SPIRITUALITAS PADA ETNIS MADURA DI UD SELAMAT JAYA ]]>
<![CDATA[Eva Fuad Aldy]]>;
<![CDATA[Sujoko Efferin]]>
<![CDATA[ CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret) ]]>
Publisher : <![CDATA[Perpustakaan Universitas Surabaya ]]>
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<![CDATA[Abstract - This study aims to understand the value of Madurese ethnic culture in the management control system applied in UD Selamat Jaya. The control system found was analyzed for weakness based on the point of view of spirituality and its own cultural values.This research is a qualitative researchand use UD Selamat Jaya as research object. The scope of the study is limited only to the internal environment of UD Selamat Jaya whose members of the organization are Madurese. The methods used to obtain data are interview, observation, and document analysis (if possible). The collection process takes place within 3 months. Interview method used is semi-stuctured interviews where some questions have been prepared beforehand but in the process adjust the condition of spontaneity of participants.The research findings show that the object's control system is still informal. Not much Madura cultural value is implemented. Some are done as a habit without conscious understanding. From the angle of spirituality, too, there is not much but it is implied. MCS based on spirituality combined with the meaning of Madurese cultural values can be a solution of weakness analysis. The result of analysis and discussion shows that SPM based on spirituality combined with Madurese cultural values give positive impact to UD Selamat Jaya.]]>
<![CDATA[HUBUNGAN ANTARA EARNINGS MANAGEMENT DAN CORPORATE ENVIRONMENTAL DISCLOSURE PADA PERUSAHAAN YANG TERDAFTAR DI BEI DAN MENGIKUTI PROPER PERIODE 2014-2015 ]]>
<![CDATA[Lana Kamila]]>;
<![CDATA[Senny Harindahyani]]>
<![CDATA[ CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret) ]]>
Publisher : <![CDATA[Perpustakaan Universitas Surabaya ]]>
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<![CDATA[Abstract - The tendency will environmental awareness has brought a change of attitude toward the profit orientation of the environmental orientation of the company. Management as agents can not avoid the reality of the impact of corporate activity that not only generate profits and raise share prices, but also cause environmental impacts such as damage to ecosystems, pollution, effluents and waste and all of these are company responsibility in relation to the environmental aspects. This research is aimed to examine the influence of earnings management and corporate governance mechanisms to corporate environmental disclosure (CED). Earnings management was measure by discretionary accruals use Khotari et al. (2005) model. The population of this research is 51 companies in the non-financial companies which were listed in Indonesian Stock Exchange (IDX) in 2014-2015. Data used in this study come from annual reports and sustainable report of non-financial companies listed on the IDX and the Program for Pollution Control Evaluation and Rating (PROPER) in 2014-2015 with a total of 37 companies. Hypothesis testing method used is multiple regression analysis. Result of this research indicates that earnings management is negative significant of corporate environmental disclosure, and just board size variable can be moderate of earnings management and corporate environmental disclosure.]]>
<![CDATA[PERANCANGAN BLUEPRINT ANTI-FRAUD PROGRAM UNTUK MEMINIMALISASI RISIKO TERJADINYA FRAUDDI CV MOGA JAYA ]]>
<![CDATA[Juan Christanto Hendrawan]]>;
<![CDATA[Stevanus Hadi Darmadji]]>
<![CDATA[ CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret) ]]>
Publisher : <![CDATA[Perpustakaan Universitas Surabaya ]]>
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<![CDATA[This is a qualitative-explanatory research and is a basic research because the researcher tried to design anti-fraud program in order to help the company to minimize the risk of fraud occurring inthe short and long term. Companies used by researchers is a family business that has a medium business scale (UMKM). UMKM has a huge contribution to the overall Indonesia's GDP with a figure that reached 57% in 60% and continues to grow in the future. UMKMs also contribute to the provision of employment in Indonesia with an average employment upto 95% annually over the past five years. The average growth of UMKMs is also always positive, including the apparel industry. This good growth were not followed by any good news about the internal control of UMKM itself. Previous research suggests that internal controls built by SMEs are less effective. Another concern states that family business also has an internal control that is not very effective when compared with non-family businessbecause of lack of implementation and excessive trust. A weak internal control, regardless of the lackof scope or implementation, will make a business vulnerable to fraud with any motivation (four fraud motivations based on fraud diamonds). Therefore, it is very important for an organization to design an Anti-Fraud Program to minimize the risk of fraud, especially by eliminating the opportunity factor. The results show that the company has implemented anti-fraud programs, although it is still very limited, and desire to create an effective anti-fraud program in a short time. Therefore, researcher will try to design an effective anti-fraud blueprint program for companies, especially for the income cycle.]]>
<![CDATA[EVALUASI GAYA KEPEMIMPINAN DAN SISTEM PENGENDALIAN MANAJEMEN BERBASIS FAMILINESS PADA PERUSAHAAN CV. JASINDO ELEKTRONIK ]]>
<![CDATA[Muhamad Indra Sentosa]]>
<![CDATA[ CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret) ]]>
Publisher : <![CDATA[Perpustakaan Universitas Surabaya ]]>
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<![CDATA[Abstract – The purpose of this research is to learn how the management control system has been applied in CV. Jasindo Elektronik company. The objective of this research is to evaluate the management control system weaknesses in the CV. Jasindo Elektronik company using Familiness perspective.This research is qualitative research with CV. Jasindo Elektronik as the object of the research The object of this research is just CV. Jasindo Elektronik without involving external sources. The collected data has been collected by interview and observation method with the time length 1 month. The findings indicate that CV. Jasindo Elektronik didn’t apply a formal management control system, too much depending on owner, and also CV. Jasindo Elektronik never build a culture on its company.CV. Jasindo Elektronik need familiness as the basic to build a company culture and formal management control system. The results of the research implying that combination between familiness and formal management control system positively affected the company for sustainability for family business in CV. Jasindo Elektronik.]]>
<![CDATA[PERANCANGAN BALANCED SCORECARD PERSPEKTIF LEARNING AND GROWTH UNTUK MENINGKATKAN HUMAN CAPITAL VALUE AXA MANDIRI ]]>
<![CDATA[Amandalisha Panji Amoryandina]]>;
<![CDATA[Wiyono Pontjoharyo]]>
<![CDATA[ CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret) ]]>
Publisher : <![CDATA[Perpustakaan Universitas Surabaya ]]>
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<![CDATA[Abstract - Generally, entities will measure their employee performances simply using one method, which is financial perspective. That term was changed when Kaplan and Norton bring a new concept called Balanced Scorecard which measuring employees performances not only using single, but forth perspective at once. Using Balanced Scorecard, entities could maximize their strength. Before an entity applying Balanced Scorecard, they need to make plan since Balanced Scorecard are function to describe relationship between action and future entity’s plan. Moreover, the design will be built based on phase; assessment, strategy, objectives, strategy map, measurement, and initiatives. This research will focus on assessing strategic management system on AXA’S sales department using Balanced Scorecard, especially on learning and growth perspective.]]>
