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"Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)"
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<![CDATA[PENERAPAN NON FINANCIAL PERFORMACE MEASURES DALAM MENGUKUR KINERJA BAGIAN PRODUKSI UNTUK MENINGKATKAN KEPUASAN CUSTOMER ]]>
<![CDATA[Visensia Lukika]]>;
<![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[This study aims to help companies measure performance related to production sector through nonfinancial performance measures from various aspects of production by making corrective action to problems. Financial performance measurement is more commonly used but cann’t represent overall performance of company as it only measures figures in financial statements without considering nonfinancial factors of company. Non-financial measurements are oriented towards continuous improvement to improve efficiency,productivity and overcome competition obstacles. This research uses qualitative approach which is exploratory research because this study is expected to assist management in terms of performance measurement by applying Non Financial Performance Measures which will help company to achieve performance improvement. This research is done in production section to help improve product to increase customer satisfaction. Measurements made are supplier performance, defect rate, productivity and rate of return and warranty. Data collection is done by interviews, observation and document analysis.This study find that companies still need to make better performance measurements on tproduction. Companies need to record and use measurements so improvements can be achieved. There are various weaknesses in the application, so this study only provides recommendations for improvement of problem by providing other performance measures to improve performance and decision making.]]>
<![CDATA[PERANCANGAN SISTEM INFORMASI AKUNTANSI PADA SIKLUS PENDAPATAN DAN PENGELUARAN UNTUK MENINGKATKAN KUALITAS INFORMASI TOKO EMAS X DI SURABAYA ]]>
<![CDATA[Ardhyanata Ardhyanata]]>;
<![CDATA[Adhicipta Raharja Wirawan]]>
<![CDATA[ CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret) ]]>
Publisher : <![CDATA[Perpustakaan Universitas Surabaya ]]>
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<![CDATA[X Gold Shop is one of the MSMEs which engaged in the sale and purchase of gold jewelry and became the object of this research. Like the majority of MSMEs, X Gold Shop is still using manual system to record its business transactions and does not make reports about the business operations. Without the processing of information, of course the business entity has no guidance in decision making. This research is intended to design a computerized accounting information system at X Gold Shop to improve the quality of information through the report features in Bee Toko Emas software. This research use interview and observation method to collect data related toX Gold Shop and jewelry pricing. The result of this research is Bee Toko Emas software is able to process information related to business transaction into reports, both accounting and managerial reports, which are capable of supporting decision-making process for X Gold Shop.]]>
<![CDATA[PENERAPAN AKUNTANSI NIRLABA DALAM RANGKA PENINGKATAN KELENGKAPAN PENYAJIAN INFORMASI LAPORAN KEUANGAN PADA GEREJA KRISTUS TUHAN (GKT) BANYUWANGI ]]>
<![CDATA[Olivia Florendra Santoso]]>;
<![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[This study is a descriptive research. This study aims to examine the application of non-profit accounting in the financial statements of GKT Banyuwangi so as to improve the completeness of the information in the financial statements presented. This study is applied research that wants to solve the problem through a practical solution provided. Data collection techniques in this research is qualitative method. The method used is interview, observation, and document analysis. This research describes how the preparation of financial statements used by the organization today and review the weaknesses of the preparation of these financial statements. The preparation of financial statements used by the organizations today is a simple financial report. This financial statements has many weaknesses and not reliable in giving financial information. The findings of this study indicate that the non-profit accounting application can solve the problem of incomplete financial information contained in the financial statements of GKT Banyuwangi. This application of non-profit accounting can improve the completeness of the presentation of information in the financial statements and so that this church can present adequate financial information and support the church’s accountability to their congregation.]]>
<![CDATA[ANALISIS DAN PERANCANGAN CUSTOMER RELATIONSHIP MANAGEMENT PADA SIKLUS PENDAPATAN BISNIS ONLINE ANNEUI SHOP UNTUK MENINGKATKAN LOYALITAS KONSUMEN ]]>
<![CDATA[Della Damara]]>;
<![CDATA[Adhicipta Raharja Wirawan]]>
<![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 e-commerce’s growth is increasing along with seller and buyer growth, who sell and buy through the internet. Online business’s competition which generated by e-commerce’s growth can’t be avoided and be a special concern to the sellers. The sellers are compete to get a buyers and doing effort to maintain the customer loyalty. Some strategies are done with the intention to get buyers attention and dominate the market. The purpose of this study is to analyze the problems of online business related with effort to increase customer loyalty and design a suitable customer relationship management for the business. This qualitative study is towards to Anneui Shop as an online business. The design recommendation of customer relationship management is based on the problems and business condition. Interview, observation, and document analysis are done to obtain data about the problems and business condition. The result of this study to increase the customer loyalty is to advertising, make a promotion and reseller program, increase the business reputation, give the product information, use patent for the brand, and use database to support the business process.]]>
<![CDATA[PERBANDINGAN SISTEM INFORMASI E-COMMERCE PADA SIKLUS PENJUALAN TOKOPEDIA & BUKALAPAK ]]>
<![CDATA[Vinna Tanjaya]]>;
<![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[One of the important roles of information systems in organization is supporting the organization in making decision. Moreover, the information systems can also help the organization or company to be more successful. The development in technology has created a new type of company based on online shopping called e-commerce. From the existing e-commerce, this research uses 2 company that have similar kind of business, Tokopedia and Bukalapak. They are the top companies in their business, e- commerce. The purpose of this research is to compare both companies’ information systems, from ordering process by the customer until the payment is received by the seller. This research reveals specifically about the information systems using qualitative method. Every transactions process will be connected to the information’s qualities so we will know the information’s superiority and shortage from the 2 companies. Every aspect that will be discussed in this research can be used to compare any other e-commerce that already exist or upcoming e-commerce as well.]]>
<![CDATA[ANALISIS DAN PERANCANGAN SISTEM INFORMASI AKUNTANSI PADA REVENUE CYCLE UNTUK MENINGKATKAN KUALITAS INFORMASI TOKO SUMBER REJEKI DI MALANG ]]>
<![CDATA[Stanley Moeritty]]>;
<![CDATA[Adhicipta Raharja Wirawan]]>
<![CDATA[ CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret) ]]>
Publisher : <![CDATA[Perpustakaan Universitas Surabaya ]]>
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<![CDATA[Sumber Rejeki Shop is one of the MSMEs of the grocery-type trading sector that sells daily necessities and becomes the object of this research. Like most MSMEs, Sumber Rejeki Shop still uses a manual system in the transactions of business entities and the absence of reports on the operations of business entities. Without a report, the business entity will have difficulty in making decisions. This study aims to design a computerized accounting information system of revenue cycle sections at Sumber Rejeki Stores to improve information qualitythrough the features contained in Sleekr software. This research uses observation and interview method to obtain data related to Sumber Sumber Rejeki. The result of this research is Sleekr software can produce detailed invoice document and can generate report related to business transaction, both sales report and accounting, which can assist decision making process of Sumber RejekiShop.]]>
<![CDATA[PENERAPAN SISTEM PENGENDALIAN MANAJEMEN UNTUK MENINGKATKAN MOTIVASI KERJA MARKETING ]]>
<![CDATA[Renny Darsono]]>;
<![CDATA[Adhicipta Raharja Wirawan]]>
<![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- Human resources were the most important elements to determine whether the company strategy was successful or not. How well the system was built, the aspect of human beings in the company needed to get special attention so that it didn’t cause chaos for the company. Management Control System could help companies to develope and manage the action of employees so that the purpose of the company could be achieved. In this research,the researcher investigated the Management Control System which had been implemented by PT. Tirto Agung Abadi Motor. This study was aimed to examine the control system and the support factors, in order to increase staff marketing motivation company. This research would be conducted with a qualitative approach in the applied method research. The company was known having marketing with low motivation, it was caused by the existence of Management Control System in the company that couldn’t give enough motivation on itsemployees.In addition, this thesis was aimed to give recommendations about kind of Management Control System that could be used to increase the marketing motivation with training-based employees so that it could fulfill the target in order to achieve the aim of the company itself,either by changing, adding, or removing company regulations that had been determined before.]]>
<![CDATA[ANALISIS PENGARUH RASIO CAEL TERHADAP RETURN SAHAM PADA EMITEN PERBANKAN ]]>
<![CDATA[Ellen Erlambang]]>;
<![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[Banks have an important role in the economy of a country so that banks become one of investment opportunity that is quite promising for investors. It is underlying this research on the influence of CAEL ratio to stock return of banks in Indonesia. CAEL ratio is a financial ratios that can describe financial soundness of banks. This research is a quantitative research. This study aims to test the positive relationship between CAR and LDR as well as negative relationship between BOPO and NPL on stock return of banks. Test of CAEL ratio using secondary data which obtained from Capital Market Reference Center and Indonesia Stock Exchange which accessed through www.idx.co.id. The testing technique is carried out with a combined period (2011-2016) as well as a partial period every year. From this research, the majority results obtained that there is no relationship between CAEL ratio to stock returns of banks in the combined or partial period (2011-2016).]]>
<![CDATA[AKULTURASI BUDAYA JAWA DAN SUNDA TERHADAP PENERAPAN SISTEM PENGENDALIAN MANAJEMEN PADA PT. X ]]>
<![CDATA[Azalea Anasthasia B.]]>;
<![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 analyzes the acculturation of Javanese and Sundanese culture because there is rarely any research on the acculturation of these two cultures and their influence on the application of Management Control System. The company that became the object of research is in Cibadak which majority of the workers are Sundanese. However, the production manager who organizes these workers is Javanese. This research is included in explanatory research which aims to give an analysis of how the acculturation of Javanese culture and Sundanese culture towards the application of MSS in the production process of PT. X. The Influence of Java and Sundanese Culture in Application of SPM on Production Process of PT. X such as the process of recruiting labor based on subjective assessment of production manager, no formal training for the workers, establishing close relationships with the workers, giving vision and mission orally, giving individual rewards through absenteeism, no routine employee shifting, production manager Participate in the operational activities of production, and the value of gotong royong in production activities.]]>
<![CDATA[EVALUASI DAN OPTIMALISASI PERENCANAAN PAJAK DALAM RANGKA UNTUK MEMINIMALKAN PEMBAYARAN PAJAK PENGHASILAN BADAN (PPh) PADA PT “MKJ” DI SIDOARJO TAHUN 2015 ]]>
<![CDATA[Miftha Kartika Juliansyah]]>;
<![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[The purpose of this study is to describe how the implementation of the right tax planning to tax savings, especially in this research are discussed regarding Income Tax (PPh) Agency. During this time there were already efforts made by PT “MKJ” to do tax planning but not optimal due to the limitations of his knowledge of tax planning. In the application of the tax planning should be analyzed first what kind of taxation issues facing the company in order for the implementation in the application of the tax planning goes well. This study is included within a qualitative study which is an applied research, which will provide solutions regarding the proper application of tax planning so that can help PT “MKJ” to minimize the taxes that must be paid. In this study uses data from the PT “MKJ”. In optimizing the implementation of tax planning, there is a strategy that can be done by PT "MKJ". The strategy is to maximize the deductible costs by creating a nominative list of entertainment expenses, promotional costs, and transportation expenses, the use of gross up method for employee health costs, donation expenses of no more than 5% of net profit referring to Ministerial Regulation Finance, and other strategies. This tax planning can result in savings on the tax burden of PT "MKJ" of IDR 15.130.694. With this tax savings is expected to be useful in the future for PT "MKJ".]]>
