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CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya
Published by Universitas Surabaya
ISSN : 23038203     EISSN : -     DOI : -
Core Subject : Education,
Education
CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya merupakan kumpulan artikel yang ditulis oleh mahasiswa Universitas Surabaya. ISSN 2302-8203
Arjuna Subject : -
Articles 3,446 Documents
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DESAIN SISTEM PENILAIAN KINERJA RESTORAN PIPE AND BARREL SURABAYA Bryant Budi Y
CALYPTRA Vol. 5 No. 2 (2017): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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Abstrak - Penelitian ini bertujuan untuk mengetahui pentingnya sistem penilaian kinerja pada suatu badan usaha guna mengukur kinerja setiap individu yang ada dan mempermudah badan usaha tersebut untuk mengeluarkan keputusankeputusan yang bersangkutan dengan kepentingan karyawan. Penelitian ini menggunakan pendekatan kualitatif dengan metode observasi dan wawancara. Objek penelitian ini adalah Restoran Pipe and Barrel dengan jabatan bagian operasional saja yakni, Manajer Operasional, Petugas Bar dan Petugas Pramusaji. Hasil dari penelitian ini adalah Desain Sistem Penilaian Kinerja yang belum tersedia pada Restoran Pipe and Barrel dimana dimasa mendatang dapat diterapkan dan berfungsi sepenuhnya. Kata kunci: Desain, Penilaian Kinerja, Operasional, Sistem Abstract - The purpose of this research is to know the importance of business entity’s Performance Appraisal System to appraise induvidual performance and facilitate business entity in order to make desicions that related to employee interest. This research use qualitative approach with observation and interview methods. The object of this research is Pipe and Barrel Restaurant operational position, such as Operational Manager, Bar and Waitress. The result of this research is a Performance Appraisal Design System that not yet applied in Pipe and Barrel Restaurant, which is can be applied and fully functional in the future. Keywords: Design, Performance Appraisal, Operational, System
FRAUD RISK MANAGEMENT UNTUK CV.”X” DI TARAKAN Vonny Anggelina; Yenny Sugiarti
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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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.
PENERAPAN AUDIT OPERASIONAL DALAM RANGKA EFEKTIVITAS, EFISIENSI DAN EKONOMIS PENGELOLAAN SEDIAAN CV. LIPI GADING DI BALI Erlin Tirta Winata; Stevanus Hadi Darmadji
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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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.
PERANCANGAN PENGUKURAN KINERJA KARYAWAN DI MONUMEN KAPAL SELAM SURABAYA Jessi Suhartini Gondowijoyo; Bonnie Soeherman
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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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.
GAMBARAN PROSES AKTIVITAS INBOUND DAN OUTBOUND LOGISTIC PADA CV CAHAYA SEMESTA Dwitian Cahya Putra
CALYPTRA Vol. 5 No. 2 (2017): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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Intisari - Penelitian ini bertujuan untuk mengetahui gambaran proses aktivitas inbound dan outbound logistic pada CV Cahaya Semesta disertai dengan gambaran lima area logistik dalam aktivitas logistik perusahaan. Logistik penting diterapkan dalam CV Cahaya Semesta untuk mengetahui permasalahanpermasalahan apa yang muncul di CV Cahaya Semesta. Permasalahan yang terjadi terkait dengan aktivitas pengadaan jenis barang dari supplier dan distributor ke gudang CV Cahaya Semesta sampai jenis barang di kirimkan ke para pelanggannya. CV Cahaya Semesta menerapkan lima area logitik, baik dalam aktivitas inbound dan outbound logistic. Lima area logistik tersebut yakni order processing, inventory, transportation, warehousing, material handling, packaging, dan facility network design. Data yang digunakan dalam penelitian ini bersumber dari data primer, yaitu data yang diperoleh melalui riset lapangan, wawancara, dokumentasi, dan studi kepustakaan. Jenis penelitian yang digunakan dalam skripsi ini adalah deskriptif dengan menggunakan metode flowchart. Penelitian ini menggambarkan gambaran proses aktivitas logistic pada CV Cahaya Semesta dan dapat diketahui kekurangan-kekurangan apa yang ada dan dapat diperbaiki kedepannya. Hasil temuan dari penelitian ini adalah pada area order processing memiliki proses yang cukup baik, dengan adanya bukti dari setiap permintaan menggunakan purchase order dapat membantu penyampaian informasi yang lebih efektif dan akurat. Pada area inventory perlu adanya pengecekkan secara rutin mengetahui informasi ketersediaan barang. Pada area transportation, adanya jumlah jenis barang dapat mengefisiensikan transportasi yang dipilih. Pada area warehousing, penempatan barang-barang dengan mengkategorikan jenis barang, penyimpanan atas jenis barang, dan penempatan barang sudah cukup aman, pada area material handling perlu memperhatikan alat-alat yang tepat untuk mendukung kegiatan operasional, pada area packaging, bentuk kemasan menyesuaikan permintaan pesanan sudah sangat efektif dan efisien. Facility network design perlu memperhatikan terkait aktivitas yang mendukung dan membantu setiap fasilitas logistik agar permintaan pesanan pelanggan dapat sampai sesuai dengan waktu yang dijanjikan. Kata kunci: Inbound logistic, outbound logistic, flowchart, lima area logistik Abstract - The aim of this study was to describe the process of inbound and outbound logistics activities on CV Cahaya Semesta with a description of the five areas of logistics in the logistics activities of the company. Important logistics applied in CV Cahaya Semesta to know what problems arise in CV Cahaya Semesta. The problems that occurred in relation to the activities of procurement of goods from suppliers and distributors center to warehouse in CV Cahaya Semesta to the type of goods delivered to customers. CV Cahaya Semesta apply five logistic area, both in inbound and outbound logistics activities. Five of the logistics area that order processing, inventory, transportation, warehousing, material handling, packaging, and facility network design. The data used in this study derived from primary data, is data obtained through field research, interviews, documentation, and literature study. This type of research used in this research is descriptive using flowchart. This study describes the overview of the process of logistic activity in CV Cahaya Semesta and can be known deficiencies that exist and what can be improved in the future. The findings of this research is in the area of order processing have a process was quite good, with no evidence of any request to use the purchase order can help deliver information more effectively and accurately. In the area of inventory needs to be informed regularly checking the availability of goods. In the area of transportation, the amount of goods can efficiently transprtation selected. In the area of warehousing, placement of goods to categorize the type of goods, storage of the type of goods, and the placement of goods is quite safe, in the area of material handling needs to pay attention to the tools appropriate to support operational activities, in the areas of packaging, packaging forms customize order request has been very effective and efficient. Facility network design needs to consider related activities that support and help each logistics facility in order to be able to demand of customer orders in accordance with the time promised. Keywords: Inbound logistics, outbound logistics, flowchart, five logistic area.
ANALISIS PENGARUH FINANCIAL LEVERAGE TERHADAP PROFITABILITY DAN RISK BADAN USAHA SEKTOR INDUSTRI PARIWISATA DI INDONESIA PERIODE 2010-2014 Debora Christina Handjaja
CALYPTRA Vol. 5 No. 2 (2017): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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Abstrak – Penelitian ini bertujuan untuk mengetahui pengaruh antara financial leverage terhadap profitabilitas dan risiko badan usaha sektor industri pariwisata di Indonesia periode 2010-2014. Temuan model penelitian menunjukkan bahwa financial leverage tidak memiliki pengaruh yang signifikan terhadap ROE, return saham, deviasi standar dari profit atau risiko accounting, serta deviasi standar dari return saham atau risiko pasar. Financial leverage memiliki pengaruh yang negatif tidak signifikan terhadap ROE, return saham, dan deviasi standar dari profit atau risiko accounting. Sedangkan terhadap deviasi standar dari return saham atau risiko pasar, financial leverage berpengaruh secara positif tidak signifikan. Kata kunci: Financial Leverage, Profitability, Risk Abstract – This study aims to know the relationship between financial leverage to profitability and risk of tourism, restaurant, and hotel industry in Indonesia during 2010 to 2014 period. The study found that the financial leverage has not significance relationship to ROE, stock return, standard deviation of profit or accounting risk, and standard deviation of stock return or market risk. Financial leverage is negative and not significance to ROE, stock return, and standard deviation of profit. But, financial leverage is positive and not significance to standard deviation of stock return. Keywords: Financial Leverage, Profitability, Risk
STUDI DESKRIPTIF MOTIVASI KONSUMEN DALAM MENGGUNAKAN JASA FITNESS CENTER KOTA SIDOARJO I Gede Yonathan Kristanto
CALYPTRA Vol. 5 No. 2 (2017): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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INTISARI - Penelitian ini bertujuan untuk mengetahui gambaran motivasi konsumen dalam menggunakan jasa fitness center di Kota Sidoarjo. Objek yang diambil adalah anggota fitness center di 6 lokasi fitness center. Pengolahan data dilakukan dengan menggunakan SPSS 18 for windows. Teknik pengambilan sampel yang digunakan adalah simple random sampling. Jumlah sampel yang digunakan dalam penelitian ini adalah 200 responden. Data di olah menggunakan cross tab. Penelitian ini menyatakan bahwa terdapat 10 motivasi yang membuat seseorang tertarik untuk melakukan latihan fisik di pusat kebugaran yaitu (1)Sumber utama informasi tentang pusat kebugaran, (2)Alasan Mengikuti Latihan Fisik, (3)Dampak Psikologis Latihan Fisik, (4)Dampak Sosial Latihan Fisik, (5)Tingkat Kondisi Fisik, (6)Penyakit Yang Dapat Dihindari, (7)Manfaat Latihan Fisik, (8)Alasan memilih lokasi pusat kebugaran, (9)Situasi di dalam pusat kebugaran dan (10)Tipe latihan responden. Kata kunci: Motivasi konsumen, Jasa, fitness center. ABSTRACT - This study aims to describe the motivation of consumers to use the services of fitness centers in the city of Sidoarjo. Objects taken was a member of the fitness center at 6 locations fitness center. Data processing was performed using SPSS 18 for windows. The sampling technique used was simple random sampling. The samples used in this study was 200 respondents. Data processed using cross tab. This study states that there are 10 of motivation that makes a person interested in doing physical exercise at the fitness center that is (1) Sources of information, (2) The Reasons behind attending fitness clubs, (3) Age and Impact of physical exercise on psychological condition, (4) Social impact of physical exercise in fitness clubs, (5) Age, Gender and Physical condition, (6) Physical exercise and Diseases, (7) Physical exercise in fitness club and its benefit on health , (8) Choice of Location of the fitness club, (9) Physical exercise and customers feeling, (10) Member preference to types of exercise. Key words: Service Quality, Ecoserv, Ecotourism.
PENERAPAN PERENCANAAN PAJAK UNTUK MEMINIMALKAN PEMBAYARAN PAJAK PENGHASILAN PADA PT X DI JAWA TIMUR Elizabeth Ambeno; Hari Hananto
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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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.
SURABAYA DENGAN MENGGUNAKAN NEW SEVEN TOOLS Amelia Devi Liwang
CALYPTRA Vol. 5 No. 2 (2017): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
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Abstrak: Berdasarkan permasalahan yang ada pada perusahaan, tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengendalian kualitas roti di Toko Roti Glory Surabaya dengan menggunakan metode New Seven Tools sehingga dapat meminimalkan kecacatan yang terjadi.Metode New Seven Tools dimulai dengan mengidentifikasi akar permasalahan pada perusahaan dan kemudian menetapkan upaya-upaya untuk menemukan solusi yang bisa dilakukan perusahaan. Dalam penelitian ini, alat-alat yang digunakan adalah affinity diagram, tree diagram, matrix diagram, arrow diagram dan process decision program chart (PDPC). Hasil yang didapat dari penelitian menggunakan metode New Seven Tools ini adalah metode pengendalian kualitas roti untuk mengurangi kecacatan. Dengan hasil ini, perusahaan dapat meminimalkan masalah kecacatan yang terjadi dan dapat mengembangkan bisnisnya secara efektif dan efisien. Kata kunci: Kualitas, Pengendalian Kualitas, New Seven Tools Abstract: Based on the problems that exist in the company, the purpose of this study was to determine how to control the quality of bread at the Bakery Glory Surabaya using the New Seven Tools to minimize defects that occur.New Seven Tools method begins by identifying the root causes of the company and then assign efforts to find a solution that could be done by the company. In this study, the tools used were affinity diagrams, tree diagrams, matrix diagrams, arrow diagrams and process decision program chart (PDPC). The results obtained from studies using the New Seven Tools of this is the bread quality control methods to reduce disability. With this result, the company can minimize the problem of disability is happening and be able to develop its business effectively and efficiently. Keywords: Quality, Quality Control, New Seven Tools
PENERAPAN LEVERS OF CONTROL DALAM MENINGKATKAN KINERJA PADA FAMILY BUSINESS PT X DI SURABAYA Angelia Jessica; Ria Sandra Alimbudiono
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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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.

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