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"Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)"
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<![CDATA[PENGARUH KEPEMILIKAN KELUARGA, KONTROL KELUARGA PEMILIK, DAN MANAJEMEN KELUARGA PEMILIK TERHADAP TINDAKAN PAJAK AGRESIF PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2013-2015 ]]>
<![CDATA[Regina Oktavia]]>;
<![CDATA[Hari Hananto]]>
<![CDATA[ CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret) ]]>
Publisher : <![CDATA[Perpustakaan Universitas Surabaya ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan keluarga, kontrol keluarga pemilik,dan manajemen keluarga pemilik, terhadap tindakan pajak agresif perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013-2015. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2013 sampai 2015 dengan jumlah 135 perusahaan. Penentuan sampel yang dipilih dalam penelitian menggunakan metode purposive sampling. Pengujian pengaruh kepemilikan keluarga, kontrol keluarga pemilik, dan manajemen keluarga pemilik, terhadap tindakan pajak agresif di analisis menggunakan uji regresi linier berganda dengan bantuansoftware Eviews 4.1.Hasil penelitian menunjukkan terdapat 28 perusahaan yang memenuhi kriteria purposive sampling yang ditetapkan dalam penelitian. Hasil penelitian menunjukan bahwa kepemilikan keluarga tidak berpengaruh signifikan terhadap tindakan pajak agresif. Kontrol keluarga pemilikmemiliki pengaruh terhadap tindakan pajak agresif dan manajemen keluarga pemilik perusahaan tidak memiliki pengaruh signifikan terhadap tindakan pajak agresif.]]>
<![CDATA[PENERAPAN PERSONNEL DAN CULTURAL CONTROL UNTUK MENGATASI MASALAH MOTIVASI KERJA KARYAWAN PADA USAHA DAGANG “S” DI BONDOWOSO ]]>
<![CDATA[Lavenia Rosalia]]>;
<![CDATA[Ria Sandra Alimbudiono]]>
<![CDATA[ CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret) ]]>
Publisher : <![CDATA[Perpustakaan Universitas Surabaya ]]>
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<![CDATA[Abstrack - This study aims to evaluate personnel and cultural control to address employee motivation problems. This research specifically wants to know how the employee's motivation in a trading business in Bondowoso. Personnel and cultural control can influence informal control systems to overcome motivation problems. Informal control systems play a greater role in safeguarding human resources from misbehavior. The type of research used is applied research with qualitative approach method. This research tries to give recommendation to overcome the problem of work motivation of employees with the application of personnel and cultural control. This research is explanatory, by explaining how the role of personnel and cultural control that have been applied to the problem of work motivation contained in UD "S". The results of the study found three employee motivational problems that need to be addressed in the "S" Trade Business. Employee motivation occurs due to the weakness of informal corporate control system.]]>
<![CDATA[PENERAPAN ACTION DAN RESULT CONTROL UNTUK MENGATASI MOTIVATIONAL PROBLEMS PADA BANK NTT KCU SURABAYA ]]>
<![CDATA[Nensi Laurence Nggai]]>;
<![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[Absract - This study aims to address the existing motivational problems in Bank NTT KCU Surabaya. The concept used to overcome the motivational problems is by applying a management control system that focuses on the action and result control. The type of research used is applied research with qualitative approach method. This research tries to give recommendation on the motivational problems that occur in business entity, in this case research object is Bank NTT KCU Surabaya. The research finds five motivational problems that need to be addressed at Bank NTT KCU Surabaya. Motivational problems occur due to the weakness of formal business control system.]]>
<![CDATA[IMPLEMENTASI MOTIVASI 3.0 DALAM SISTEM PENGENDALIAN MANAJEMEN UNTUK MENGATASI MOTIVATIONAL PROBLEMDI RUMAH MAKAN PANGSIT MIE UP 90 ]]>
<![CDATA[Arief Kalisda]]>;
<![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 - The management controlling system helps business entity to handle the control problem that happen in the business entity. In solving the control problem, where the control problem itself is the problem of intrinsic motivation of their employee. Hence, the business entity need to implement motivation 3.0 through management control system of business entity. Motivation 3.0 focus on learning about intrinsic motivation that solve the intrinsic motivation problem, which can lowered the performance of business entity. Therefore, this research want to focus on how to implement motivation 3.0 into management control system in order to solve the control system that occur in business entity. The approach that use in this research is qualitative approach with the purpose of research is explanatory research. The benefit of this research is applied research. In order to get the accurate data, we need to do interview, observation, and document analysis. The outcome of this research is the implementation of motivation 3.0 management control system to handle motivational problem, so that the result of this research can improve the performance of the employee because of the effective management control system in solving the motivation problem.]]>
<![CDATA[ANALISIS PERAN MOTIVASI INTRINSIK DALAM PROSES PENUNTASAN SKRIPSI MAHASISWA JURUSAN AKUNTANSI FAKULTAS BISNIS DAN EKONOMIKA UNIVERSITAS SURABAYA ]]>
<![CDATA[Yohana Aprillia Giyanto]]>;
<![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[The research was conducted to analyze the role of intrinsic motivation on the sustainability of accounting students' thesis which is focused and not focused on learning. The basis of this research is due to the lack of research that analyzes the role of intrinsic motivation in accounting learning especially thesis work for students who also while working or married. Using explanatory research with qualitative approach. The study is based on comparing students who focus on learning and students who also have other focus and motivation in doing the learning by conducting interviews, observation, and document analysis. The results showed that intrinsic motivation play a positive rolefor both types of groups of participants either only thesis or who while working or married. The results also indicate that students who while working or married do not negatively affect the learning that is done when having intrinsic motivation in learning. Intrinsic motivation also positively contributes to learning as a person's fuel, forming the roots of the spirit within, enjoying doing something, and making someone accountable.]]>
<![CDATA[FRAUD RISK MANAGEMENT UNTUK CV.”X” DI TARAKAN ]]>
<![CDATA[Vonny Anggelina]]>;
<![CDATA[Yenny Sugiarti]]>
<![CDATA[ CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret) ]]>
Publisher : <![CDATA[Perpustakaan Universitas Surabaya ]]>
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<![CDATA[The objectives of this research is to explain fraud risk management for CV.”X” in Tarakan in order to detect potential fraud risks that have significant effects for CV.”X”. This research is also to know the proper and appropriate risk management as risk responses for fraud risks in CV.”X”. The sources of data for this research are from interviews, observations and documents analysis. This research use CV.”X” in Tarakan for its object. CV.”X” is a business that sales electronic items. With fraud risk management, we can found potential fraud risks and its proper management for sales and storage activities in CV.”X”. The results from this research are no high fraud risks found in CV.”X”. This research only found medium and low fraud risks. There are 3 fraud risks included in medium risk and there are 7 fraud risks included in low risk. Medium risks in CV.”X” consist of asset misappropriation. Low risks in CV.”X” consist of asset misappropriation and corruption. The responses for the fraud risks are control the risk for another low risks and medium risks, so CV.”X” can minimize their risks.]]>
<![CDATA[PENERAPAN AUDIT OPERASIONAL DALAM RANGKA EFEKTIVITAS, EFISIENSI DAN EKONOMIS PENGELOLAAN SEDIAAN CV. LIPI GADING DI BALI ]]>
<![CDATA[Erlin Tirta Winata]]>;
<![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[Abstract - Tourism is one of the fastest growing economic sectors, marked by international tourist arrivals and incomes. The development of tourism makes the art of handicrafts also growing because many tourist arrivals from different countries. This study aims to improve understanding about implementation of operational audit in order to effectiveness, efficiency and economics inventory management CV. Lipi Gading in Bali. This research uses qualitative descriptive research paradigm with data collected using interview method, observation and document analysis. The result in this study shows there are some problems encountered such as bad consignment systems, absence of stock card on finished goods, poor storage of intermediate goods, forecasting errors in purchasing imported stocks, delays in delivering goods and the occurrence of natural disasters. The existence of operational audit aims to assess the performance of the company in inventory management activities in order to effectiveness, efficiency and economics, so that companies can make improvement to improve performance and strategic decision making.]]>
<![CDATA[PERANCANGAN PENGUKURAN KINERJA KARYAWAN DI MONUMEN KAPAL SELAM SURABAYA ]]>
<![CDATA[Jessi Suhartini Gondowijoyo]]>;
<![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[It can’t be argued that human resources are the most important in a organization. This is because his/her role as the executor of human resources even though human resources also has innate traits difficult to control. Therefore, every organization needs a control in order to create alignment goals between employees and organization.The results of the evaluation conducted in this study indicate that there are several issues related to the performance of employees who must be repaired immediately. From the results of this study, the researcher finds some existing problems related to employee performance, analyzes what causes the problem, informs the implicationsarising from the problem, and provide recommendations on the design of employee performance measurement to facilitate the organization in achieving the objectives. The main problem that occurred in the Monument Submarine related to the problem of control "No Want". This happens because some of the weaknesses of management control systems that have been running in the museum so that employees are less motivated in working.The purpose of this research is to provide the employee performance measurement designwhich is "the main key" in the organization. This research uses qualitative approach and included in applied research. The methods used are interviews with owners, employees, and tourists. In addition, also used methods of observation and document analysis to obtain accurate information.]]>
<![CDATA[PENERAPAN PERENCANAAN PAJAK UNTUK MEMINIMALKAN PEMBAYARAN PAJAK PENGHASILAN PADA PT X DI JAWA TIMUR ]]>
<![CDATA[Elizabeth Ambeno]]>;
<![CDATA[Hari Hananto]]>
<![CDATA[ CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret) ]]>
Publisher : <![CDATA[Perpustakaan Universitas Surabaya ]]>
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<![CDATA[Taxpayers will certainly try to minimize their tax payments. The tax planning undertaken must comply with the tax regulations. The aim of this study is to determine the most appropriate tax planning at PT X. The findings of PT X is that the company has done a good tax planning. However, PT X tax planning can still be optimized. This research is an applied research with qualitative methods to provide a recommendation so that PT X can optimize the tax planning which has an impact on the payment of minimized tax income. The data from this research was obtained from PT X, an automotive batteries manufacturer based company. The strategies proposed by the author to optimize PT X's tax planning is by using a postpaid system for employee’s mobile phones, proving that director’s cars are used solely for operational activities, listing nominative lists related to promotional expenses in accordance with tax regulations, acquiring leased assets, averaging supply methods, and increasing the tax regulations knowledge. This strategy resulted in tax savings of Rp. 51,098,576. Tax savings can be used by the company to perform other operational activities.]]>
<![CDATA[PENERAPAN LEVERS OF CONTROL DALAM MENINGKATKAN KINERJA PADA FAMILY BUSINESS PT X DI SURABAYA ]]>
<![CDATA[Angelia Jessica]]>;
<![CDATA[Ria Sandra Alimbudiono]]>
<![CDATA[ CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret) ]]>
Publisher : <![CDATA[Perpustakaan Universitas Surabaya ]]>
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<![CDATA[The right management control systems for every company can’t be equated, because there are variables that differentiate every company. Therefore, in this research we will conduct a research on how management control systems, by applying levers of control by Simons(1995) can increase employee performance and help a family-business, in overcoming their problems for sustainability of the company. The object of this research is a car rent company family-business, PT. G. This research used qualitative approach, applied, and explanatory research method. The source of data collection for this research are interview, observation, and data analysis. According to Simons(1995), implementation of Levers of Control have to be balance, but did not means equal weight of each control levers, each company need diverse combination of control levers that are compatible to their company conditions. In this research were given some recommendation for PT. G to increase their control systems so their employee performance can increase as well.]]>
