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"Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)"
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<![CDATA[PERANCANGAN SISTEM PENGENDALIAN MANAJEMENBERDASARKANBUSHIDO PADA DEPARTEMEN PPIC DI PT MASPION SIDOARJO ]]>
<![CDATA[Yantrid Lisa Sabilla]]>;
<![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[Employees are the company's valuable asset. To keep the employees do well to carry out operational activities, a proper management control system is required. There are three types of complementary controls: result control, action control and cultural control. The purpose of this study is to explore and explain the relationship between the management control system with the application of Bushido values to overcome the deficiencies that occur in the department PPIC PT Maspion Sidoarjo. There are eight main values of Bushido used as a basis for overcoming the shortcomings. The research used is applied research with qualitative approach method. This research attempts to provide recommendations on the shortcomings contained in the PPIC department of PT Maspion Sidoarjo. The results of this study found that there are some deficiencies that occur in the operational activities of the department of PPIC due to lack of motivation in employees due to the weakness of the control system. The values in Bushido provide the basis for the researchers to provide recommendations to address the motivational problems that occur in employees.]]>
<![CDATA[PERAN CORPORATE GOVERNANCE TERHADAP EARNINGS MANAGEMENT PADA FAMILY FIRMS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2016 ]]>
<![CDATA[Chelsea Giovani Halim]]>;
<![CDATA[Yie Ke Feliana]]>
<![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 determine the role of corporate governance to earnings management in Indonesian family firms. This research uses quantitative approach and tested with multiple linear regression model. The object of this research is all companies listed in Indonesia Stock Exchange (BEI) except financial sector for the period of 2016. The amount of sample used in this research is 301 companies. The dependent variable used is abnormal accruals. While the independent variable used is family firms. Corporate governance in this study focuses on the composition of the board of commissioners and audit committee. The results of this study indicate that corporate governance can’t affect earnings management in family firms. Both family firm and non-family firm have the same ability and opportunity to earn earnings management. Companies in Indonesia still have not implemented good corporate governance. Earnings management may decrease along with increased leverage, sales growth, and operating cash flow.]]>
<![CDATA[EVALUASI PENGENDALIAN INTERNAL UNTUK MENCEGAH TERJADINYA FRAUD DAN ERROR ATAS PERSEDIAAN TOKO BUNGA HIDUP BLOSSOM DI SURABAYA ]]>
<![CDATA[Stephanie Angelina Santoso]]>;
<![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[This study purposes to minimize the potential of fraud and error in a business entity. A business entity needs to apply internal controls to provide confidence that data is processed correctly, assets and information are safeguarded, and applicable laws are followed. This study was conducted by comparing the internal condition of the company with several theories, such as the theory of COSO Framework and Fraud Triangle theory, with the research object Toko Bunga Hidup Blossom Surabaya. Data was collected by interview method, observation, and document analysis. This study found many weaknesses of internal controls in Toko Bunga Hidup Blossom that could potentially lead to fraud and error. Where one of the causes is the owner’s lack of attention about internal control. Therefore, researchers give recommendations in the form of drafting regulations and written sanctions, improving store security systems, and evaluating employee performance.]]>
<![CDATA[EVALUASI PENGENDALIAN INTERNAL UNTUK MEMINIMALISASI RISIKO TERJADINYA KECURANGAN PADA SIKLUS PENDAPATAN DAN SIKLUS PENGELUARAN UD.X DI SURABAYA ]]>
<![CDATA[Natalie Falen Utomo]]>;
<![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 purpose of this research is to analyze and evaluate the internal control system on the revenue and expenditure cycle to find some weaknesses that often occurred on X company. A qualitative approach is used with a business that runs in reparation and selling spare part on Surabaya as its object. The process of internal control evaluation of this research are based on COSO Framework principles. Benefits of this research are applied research, because this research applied science to some of practical issues to evaluate problems which will be handled and provide recommendations to that issues. The result explains that there are some weaknesses that often occur on X company, which will incur significant losses if it happens continuously. Therefore, this research is intended to provide solutions or recommendations to X company, so it can improve efficiency of X company’s operational.]]>
<![CDATA[PENERAPAN RISK BASED AUDIT UNTUK MENINGKATKAN EFISIENSI DAN EFEKTIVITAS PROSES OPERASIONAL UD.X ]]>
<![CDATA[Feliciana Allice Sasmita]]>;
<![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 purpose of this research is to assess the risk and effectiveness of internal controls that have been applied to building materials supplier ‘UD.X’ in Surabaya. Auditor used risk based audit approach to focus on high risk areas and reduce the impact and likelihood of those risks to acceptable level. Auditor found significant findings in the risk of out of stock inventory, unorganized warehouse, difference quantity between stock opname and inventory stock data, misinterpretation of sales price, delivery delay to customers, and the overdue of customers’ payment. Auditor recommends UD.X to evaluate sales trend so UD.X can anticipate customers’ order, organize the warehouse based on priorities, improve monitoring’s function of storing process, give the responsibility of setting the price to a dependable person, make sure the processed documents and unprocessed documents are separated, and remind the customers 3 days before deadline due payment. Thus the recommendation can improve the effectiveness, efficiency, and economics of the internal controls applied.]]>
<![CDATA[Evaluasi Penerapan Manajemen Risiko Berbasis ISO 31000 untuk Mengelola Risiko Operasional dalam Kegiatan Pelayanan Jasa pada PT SMTK di Surabaya ]]>
<![CDATA[Feliana Novita Sari]]>;
<![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[Every company always strives to achieve goals. In achieving that goal, all companies will certainly face a risk that can hinder the company to achieve its goals. To achieve the objectives, the company must be able to manage the risks which can hamper their operational activities that will impact in achieving company goals. Risk management can be soved with risk management. By applying risk management, it will assist the company to improving control and improving the effectiveness and efficiency of operational activities. The purpose of this study is to analyze and evaluate risk management based on ISO 31000 to manage the risks, especially operational risks that occur in transportation companies. The results of this research at PT SMTK in Surabaya indicate that the risk management has been run has fulfilled the framework and stages of risk management based on ISO 31000. Evaluation of risk management can help PT SMTK to improve the deficiencies in the process of risk management and internal control. Thus PT SMTK can obtain recommendation as a consideration for more effective process of risk management improvement.]]>
<![CDATA[PERAN AUDITOR INTERNAL SEBAGAI WATCHDOG, CONSULTANT, ATAU CATALYST? STUDI KASUS DI UNIVERSITAS SURABAYA ]]>
<![CDATA[Erwin Christianto]]>;
<![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[Now a day, the development of information technology has led to increased business competition. Internal auditors become strategic figures for an organization. There are three roles of internal auditors regarding the paradigm shift about role of internal auditors that is watchdogs, consultants, and catalysts. Therefore, the organizers' perceptions/views on internal auditors are considered very important as they may affect support for the scope of activities and impacts provided by the internal auditor on the organization. To find out the perceptions of the leadership of the University of Surabaya, the researchers conducted interviews and questionnaires to five resource persons consisting of rector, director of quality assurance and internal audit, dean of business and economics faculty, head of management department of business and economics faculty, and coordinator of quality guarantee of study program faculty of business and economics of the University of Surabaya. The researcher tries to examine the auditee's perception on the function and role of internal auditor and find the cause of the perception. The results of this thesis final project shows that the current internal auditor still acts as a watchdog, limited on identifying all accounts in the financial statements and checking the accounts thoroughly. On the other hand, the auditee has a perception and hopes that the internal auditor should act as a catalyst who conducts internal audit with empathy, cares the auditee’s feeling and becomes a facilitator for better auditee development.]]>
<![CDATA[RANCANGAN SYSTEM REWARDS TERHADAP KEPUASAN KERJA DALAM MEMBANGUN LOYALITAS KARYAWAN DI REVOLT INDUSTRY ]]>
<![CDATA[Ellyana Ellyana]]>;
<![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[Everyone has different interests and needs, as well as employees. These differences shape employee' expectations, motivations, and character. Management control system required by the company in controlling employee behavior because this control system acts as a tool to overcome the problem, one of them is by providing incentive system. Not only the incentives employees receive by doing a job, but the intrinsic rewards that employees feel during the work can also be said to build employee loyalty to the company itself. Implementation of incentive system greatly affects employee performance, if employees are satisfied with the incentives they receive then employees will be loyal and show better performance. Conversely, if employee expectations in work didn’t meet with company’s policy then employee behavior will lead to intention turnover. Along with the development of human resources, the problem of turnover intention is a distinctive challenge for companies nowadays since the turnover intention is an unpredictable event. Uncontrolled employee behavior will lead to intention turnover.]]>
<![CDATA[MAKNA AKUNTBILITAS DANA LASCARYA: PELAPORAN SUMBANGAN SUKARELA WARGA BANJAR PADA PERAYAAN UPACARA HARI RAYA NYEPI ]]>
<![CDATA[Nyoman Budhiswara Krishna]]>;
<![CDATA[Maria Eugenia Hastuti]]>
<![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 explain the occurrence of a phenomenon that is understanding the meaning of accountability in celebration Nyepi Day. This study explores the meaning of cultural accountability in organizations that are not profit-oriented to present the financial statements of each period can be accounted for. Main research Question in this research is How is the Accountability significance of the Lascarya Fund: Reporting the Voluntary Donation of Banjar Citizens that fit the culture of Hari Raya Nyepi? The results of this study indicate that the accountability related to the Banjar X banjar residents' contribution by reading the accountability report in the evaluation meeting followed by the indigenous people only, but that is enough to represent the accountability carried out to control the funds donated by the citizens by actively participating indigenous Banjar X who came to the evaluation meeting.]]>
<![CDATA[PENERAPAN PERSONNEL CONTROL DAN CULTURAL CONTROLTERHADAP PENINGKATAN MOTIVASI KERJA KARYAWAN PADA CV SEJATI MALANG ]]>
<![CDATA[Selina Fransisca]]>;
<![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[Management control system has an important role in a business entity in order to achieve the vision and mission of the company. In the development of business entity certainly has the human resources as a driver with a variety of individuals who have different backgrounds and goals. Therefore, the business entity requires a management control system. Management control system there are four kinds of action control, result control, personnel control and cultural control.This thesis contains research on the implementation of personnel control and cultural control in a business entity of pharmacy with research object employees of the financial division, sales division and warehouse division. In this thesis disclosed about the motivation problems that cause the decrease of employee’s motivation from CV Sejati. To be able to do a good job so as to achieve maximum performance, employees must be motivated both internally and externally through personal and cultural control.]]>
