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"Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)"
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<![CDATA[EVALUASI INTERNAL CONTROL BERBASIS COSO INTEGRATED FRAMEWORK UNTUK MENCEGAH FRAUD PADA SMA MUHAMMADIYAH 2 SURABAYA ]]>
<![CDATA[Bagasrana Putra Fadhillah]]>;
<![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[SMA Muhammadiyah 2 Surabaya is one of the Islamic school in Surabaya and became the object of this research and school is example of not for profit organization. The Internal Control of this school is already good but it’s not considering the importance of fraud risk, so SMA Muhammadiyah 2 Surabaya can’t detect fraud. This research is intended to design a ideal internal control to prevent fraud to happen in SMA Muhammadiyah 2 Surabaya. This research use interview and observation method to collect data related to SMA Muhammadiyah 2 Surabaya internal control. The result of this research is the internal control of SMA Muhammadiyah 2 Surabaya can detect fraud if there’s a control about fraud from the beginning.]]>
<![CDATA[ANALISIS INDIKASI KECURANGAN BERBASIS FRAUD DIAMOND PADA SIKLUS PERSEDIAAN DAN PERGUDANGAN PT. PERCETAKAN SUMBER JAYA ]]>
<![CDATA[Fatimatul Zahro]]>;
<![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 - This study aims to obtain an overview of the internal controls in the warehouse cycle and inventory cycle and identify indications of fraud that occur using diamond fraud. Furthermore provide recommendations of PT. Percetakan Sumber Jaya related internal controls to minimize the cheating gap. The result of the research indicates that there is an indication of fraud on inventory and warehouse cycle when analyzed using fraud diamond due to weak internal control applied to the cycle. Weak controls create a gap in receipt of raw materials, raw material expenditure and internal auditors owned less competent. So companies need to implement appropriate and effective controls for medium-sized companies is COSO. However, as a complement to minimize fraud and prevent fraud gaps, accounting controls and administrative controls can be used. In addition, the company must also have a competent internal auditor and perform its duties based on internal auditor standards.]]>
<![CDATA[UPAYA PENINGKATAN PENDAPATAN ASLI DAERAH DALAM MENUNJANG PEMBANGUNAN PEMERINTAH KABUPATEN SERUYAN PROVINSI KALIMANTAN TENGAH TAHUN 2015-2016 ]]>
<![CDATA[IQLIMA VADYA ANAZHIL]]>;
<![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[Tujuan penelitian ini adalah untuk mendeskripsikan bagaimana Upaya Peningkatan Pendapatan Asli Daerah Dalam Menunjang Pembangunan Pemerintah Kabupaten Seruyan Provinsi Kalimantan Tengah. Selama ini sudah ada upaya yang dilakukan oleh pemerintah untuk melakukan upaya peningktanPADtetapi belum optimal dikarenakan keterbatasan pengetahuan pemerintah mengenai PAD serta pembayaran dan penarikan pajak daerah dan retribusi daerah. Dalam Upaya peningkatan PAD harus dianalisis terlebih dahulu masalah PAD seperti apa yang dihadapi Pemerintah agar implementasi dalam Upaya Peningktan PADberjalan dengan baik. Penelitian initermasuk penelitian kualitatif dan merupakan applied research, dimana akan memberikan solusi mengenai peningkatan PADyang tepat sehingga dapat membantu Kabupaten Seruyan untuk Meningkatkan PAD. Dalam penelitian ini menggunakan data dari Laporan RealisasiPendapatan Daerah. Upaya untuk meningkatkan PAD yang dapat dilakukan oleh Kabupaten Seruyan yaitu dengan melakukan intensifikasi dan ektensifikasi, setelah berhasil dilakukan maka peningkatan PAD dapat dicapai oleh pemerintah Kabupaten Seruyan.]]>
<![CDATA[PENERAPAN PERSONNEL DAN CULTURAL CONTROL BERBASIS NILAI KRISTIANI TERHADAP KUALITAS LAYANAN DI KLINIK KECANTIKAN Dr. WIT SURABAYA ]]>
<![CDATA[Martha Ayu Monica]]>;
<![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[e recent adoption of informal procedures is a very interesting review, especially for working conditions where the organization is not focused on profit, so the organization strives to pay attention to the satisfaction of existing staff work by building on existing controls, thereby affecting staff performance that will ultimately affect the quality of existing services. The application of Christian values to improve employee performance is one of the methods used by business entities. Therefore, management should be able to build a strong organizational culture and apply appropriate control system design. This study aims to find out about how the application of personnel and cultural control based on Christian values on service quality and customer satisfaction in clinic beauty. Wit. Therefore, the object of research used is Dr. Wit beauty clinic. During the study, various data used were obtained from various methods, such as interviews, observation, document analysis, and literature study. The results showed that basically the quality of service in a business entity that can be met if the personnel and culture control that is applied well. This study also discusses how the application of Christian values in the personnel and cultural control and provides some improvement or recommendation on the weakness of personnel and cultural control in improving the quality of services that can be considered by the owner of Dr. Wit beauty clinic.]]>
<![CDATA[PENERAPAN ACTION DAN RESULT CONTROL UNTUK MENGATASI CONTROL PROBLEM PADA ROCKET CHICKEN MANGGIS DI BANJARMASIN ]]>
<![CDATA[Priska Birgitta Wijaya]]>;
<![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[Competition in the business world, especially the franchise business is getting tighter because the prerequisites and business categories are easily accepted by the public. In order for a business to survive to compete and achieve the desired goals, the business entity must be able to show good performance through management control system. One form of management control is the formal control of action and result control. So, in this study was conducted with the aim to know the implementation of management control system that is action and result control to overcome the control problem in order to achieve the desired goal of business entity. This research uses qualitative approach, applied research and explanatoryresearch method. The object of this research is one outlet Rocket Chicken which is a local franchise business in the field of fast food restaurant is Rocket Chicken Manggis in Banjarmasin. Data collection used in this research is interview, observation and document analysis. From this study, researchers found some control problems that occur in Rocket Chicken Manggis in Banjarmasin and analyze the causes and impacts that occur from the control problem. Control problems that occur in general are lack of direction, motivational problems, and personal limitations. To solve this problem, the researcher gives action design and result control to overcome control problem in each form of control to improve employee performance.]]>
<![CDATA[TAX AMNESTY DALAM PRESPEKTIF UMKM UD. BUNGA DI JAWA TIMUR ]]>
<![CDATA[Rachel Laurenzia Liandoro]]>;
<![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[This study aims to provide knowledge about the system of taxation by companies, especially SMEs to run the system of taxation routine and Tax Amnesty. In this research explains that every Taxpayer has the same obligation in doing taxation according to its business activity. However, there are still many taxpayers who have not done their duties so that thegovernment implements Tax Amnesty to resolve the issue because it can harm the state. Implementation of Tax Amnesty got positive and negative impression especially from UMKM. Some Taxpayers follow Tax Amnesty is not even based on self-awareness but from the existence of several factors that affect. With the Tax Amnesty of Taxpayers, especially UMKM hopes that Tax Amnesty can promote and improve the state economy and make the practice of taxation better, transparent, and evenly in all levels of society.]]>
<![CDATA[ANALISIS TERBITNYA SERTIPIKAT TANAH ATAS NAMA LIBRECHT FRANS WATTIMENA BERDASARKAN GAMBAR SITUASI No. 41/D/77 BIDANG TANAH ATAS NAMA MATHEOS HUKUM ]]>
<![CDATA[MEITRI CITRA WARDANI]]>;
<![CDATA[Lanny Kusumawati]]>;
<![CDATA[Suhariwanto Suhariwanto]]>
<![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 writing this scientific journal is as a requirement for graduation and obtaining a law degree at the Faculty of Law of the University of Surabaya. Practical Objectives of the writing of this thesis to be able to know Is the issuance of land titles certificate by the Land Office without based on the picture of the situation as the physical data of the land is justified according to law. Librecht Frans Wattimena as a registrant for the land area of 323 M2 and the holder of the land title certificate, in conjunction with the provisions of article 32 paragraph (2) of PP. 24 of 1997, that the guarantee of legal certainty over the certificate is only given to the registrant with good intentions. Librecht Frans Wattimena as a registrant whose intention is not good because registering the land without the certificate of land history, then the certificate is legal defect, the certificate can be applied for the cancellation. Based on the description as mentioned above can be explained that the issuance of land titles certificates by the Land Office without being based on the picture of the situation as physical data of the land is not justified by law, because the certificate is no letters or there is but not in accordance with the truth, Measuring which is the picture of the situation is in the hands of Matheos Law. The effort that must be taken by Matheos Law is to file a lawsuit against the certificate to the State Administrative Court.]]>
<![CDATA[PERANCANGAN BOX MAKANAN DAN MINUMAN UNTUK DIGUNAKAN DI MOBIL DENGAN MEMANFAATKAN KOMPONEN MOBIL ]]>
<![CDATA[Rani Eva Dewi]]>;
<![CDATA[Kresno Soelasmono]]>;
<![CDATA[Kumara Sadana Putra]]>
<![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 - Private vehicles , favorite most of the indonesia to conduct a long trip instead of using public transport .By a vehicle personal , the community needs to bring in food or drink in doing a long trip .In addition , with bring in food and drink own , stamina would remain maintained during a .This research has objective to design box for carrying food and drink while traveling to distance by use components car. The use of components this car to obtain a temperature hot and cold to be used in box .This research in a qualitative by interviewing to users of private vehicles and observation on the stuff relating to design. In addition, done experiment to components the car that will used. The result of peneitian this is box for food and drink that is function temperature hot and cold at once.Box it helps to bring in food and drink during a with private vehicles.]]>
<![CDATA[PERANCANGAN TEMPAT BELAJAR DI LUAR RUANGAN UNTUK MELATIH MOTORIK HALUS PADA ANAK USIA 4-8 TAHUN ]]>
<![CDATA[INDRANILA JIYAD PRATIWI W.]]>
<![CDATA[ CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret) ]]>
Publisher : <![CDATA[Perpustakaan Universitas Surabaya ]]>
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<![CDATA[Children 4-8 years old like to do various activities mainly related to outdoor activities. Outdoor activities is to train fine motor skills such as reading, writing, learning about nature, and drawing are also required. Learning outdoor helps children to be more focus and passionate in learning so children are easier to absorb in receiving new information. But unfortunately there is currently no outdoor furniture that could facilitate children to learn outdoor. This design use observation method on Surabaya’s parks, the libraries in the parks, and also Taman Ceria UBAYA. IDI process is also done with the resource from child psychologist, the teachers, the librarians, and some people who have visited the park.Observation and IDI are aims to obtain data that can be synthesized in the form of staple outdoor furniture design solutions as a place to learn fine motor. This design aims to design outdoor furniture that can help the children to be more focused when learning outdoors. This furniture is also intended as a gathering place for parents and children so that they can learn together outdoors. The result of this design is outdoor furniture that is able to provide facilities for children aged 4-8 years in order to focus on learning fine motor skills such as reading, writing, drawing, and colouring outside with their parents.]]>
<![CDATA[PERANCANGAN FURNITUR SARANA DUDUK UNTUK MENCOBA SEPATU BAGI ANAK BERUSIA 3-5 TAHUN DI AREA KIDS ZONETOKO SEPATU ]]>
<![CDATA[Desi Rut Suryani S.]]>;
<![CDATA[Markus Hartono]]>;
<![CDATA[Wyna Herdiana]]>
<![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 - Means of sitting in the area kids zone shoe store is a complementary tool that is used to facilitate the consumer as a prospective buyer is a child and parents. There are difficulties in doing shoe activities in the kids zone area of the shoe store, including the least-used children using existing sitting facilities, and parents tend to force the child to sit, and parents try to put the child's shoes on the bend position so that the parent's position is lower. Because it takes an attractive sitting facilities, with the position of the cradle according to the needs of children and parents. With a clear or noticeable shape, already known, more easily accepted, triggering fantasy so as not to limit children fantasize despite being in the activities of trying shoes. The existence of fantasy development in children make children use the means of sitting with their own will without coercion. The research method is qualitative method. Through research conducted with qualitative methods, it is known that the sitting facilities provided in the area kids zone shoe store, has a form that is less attractive for children and the unavailability of sitting facilities as needed parental seating position when trying to shoe for children. The purpose of this designed seating facility to make it easier for parents when trying to shoe for children, so that more efficient shopkeepers work. From the results of the research, will be designed a sitting facility that has a fantasy concept that will be combined with a classic design style. The concept of fantasy on the application of an attractive and clear or noticeable form so that when using the seat to provide the experience of children while driving a vehicle that has been known and remembered by children. The impression of the classic is to use the form of transportation with the formof classic, the old form is more clear (noticeable) with the completeness of tools such as aircraft propeller, boat rowing and the other.]]>
