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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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MAKNA AKUNTBILITAS DANA LASCARYA: PELAPORAN SUMBANGAN SUKARELA WARGA BANJAR PADA PERAYAAN UPACARA HARI RAYA NYEPI Nyoman Budhiswara Krishna; Maria Eugenia Hastuti
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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Abstract

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.
PENERAPAN PERSONNEL CONTROL DAN CULTURAL CONTROLTERHADAP PENINGKATAN MOTIVASI KERJA KARYAWAN PADA CV SEJATI MALANG Selina Fransisca; Ria Sandra Alimbudiono
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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Abstract

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.
DAMPAK KUALITAS AUDIT TERHADAP HUBUNGAN MANAJEMEN LABA DENGAN ABNORMAL RETURN SAHAM PADA PERUSAHAAN DI BEI PERIODE 2012-2014 Hermawan Suryanto
CALYPTRA Vol. 6 No. 1 (2017): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Publisher : Perpustakaan Universitas Surabaya

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Abstract

Abstrak - Penelitian ini bertujuan untuk menguji pengaruh kualitas audit terhadap hubungan antara manajemen laba dengan abnormal return saham. Variabel yang diuji dalam penelitian ini terdiri dari manajemen laba dengan akrual diskresioner yang diestimasi menggunakan model Jones modifikasi dan kualitas audit yang dilihat dari ukuran KAP sebagai variabel independen, abnormal return saham yang menggunakan model pasar yang disesuaikan sebagai variabel dependen, serta ada variabel kontrol yang terdiri dari ukuran perusahaan, rasio utang, dan pertumbuhan penjualan. Sampel penelitian ini adalah semua perusahaan yang terdaftar di BEI pada tahun 2012-2014. Penelitian ini menggunakan metode sampel probabilitas. Jenis sampling yang dipakai adalah sampel purposive. Dalam menentukan jumlah sampel yang digunakan dan diperoleh 266 perusahaan yang digunakan sebagai sampel. Sedangkan metode analisis data menggunakan statistik deskriptif dan regresi berganda. Hasil penelitian menunjukkan bahwa kualitas audit berpengaruh secara positif terhadap hubungan antara manajemen laba dengan abnormal return. Kata Kunci: manajemen laba, kualitas audit, abnormal return. Abstract - This study aimed to examine the influence of an audit of the relationship between earnings management by abnormal stock return. The variables tested in this study consisted of earnings management by discretionary accruals estimated using models of Jones modified and audit quality as seen from the size of the KAP as an independent variable, abnormal stock return using a market model adjusted as the dependent variable, and there are control variables comprising of company size, debt ratio, and sales growth. The sample was all companies listed on the Stock Exchange in 2012-2014. This study uses probability sampling. The type of sampling used is purposive sampling. In determining the number of samples used and acquired 266 companies used as a sample. While the method of data analysis using descriptive statistics and regression. The results showed that the quality of the audit a positive effect on the relationship between earnings management with abnormal return. Keywords: earnings management, quality audit, abnormal return.
PENGARUH TENUR DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT PADA BADAN USAHA SEKTOR MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2012-2014 Ivana Yan Putri
CALYPTRA Vol. 6 No. 1 (2017): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Publisher : Perpustakaan Universitas Surabaya

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Abstract

Abstrak - Penelitian ini bertujuan untuk menguji pengaruh tenur audit partner, tenur audit KAP, rotasi audit partner, dan rotasi audit KAP terhadap kualitas audit pada badan usaha sektor manufaktur yang terdaftar di Bursa Efek Indonesia periode 2012-2014. Pengambilan sampel dari populasi penelitian ini menggunakan metode purposive sampling. Dari metode tersebut, diperoleh sampel penelitian sebanyak 264 badan usaha sektor manufaktur. Model analisis data yang digunakan dalam penelitian ini adalah statistik deskriptif dan regresi linier berganda, dengan menggunakan variabel dummy untuk mengukur variabel rotasi audit partner, rotasi audit KAP, ukuran KAP, dan spesialisasi auditor. Variabel spesialisasi auditor diukur berdasarkan pangsa pasar yang dihitung berdasarkan total aset untuk menentukan termasuk auditor spesialisas atau nonspesialis. Proksi kualitas audit diukur dengan menggunakan nilai absolut dari diskresionari akrual model Kasznik (1999). Hasil penelitian menunjukkan bahwa tenur audit partner, tenur audit KAP, rotasi audit partner, dan rotasi audit KAP tidak berpengaruh terhadap kualitas audit. Penelitian ini membuktikan bahwa kualitas audit lebih akan meningkat apabila seorang auditor mampu melaksanakan audit sesuai prosedur dan mematuhi kode etik profesi akuntan publik yang telah ditetapkan. Kata Kunci: tenur audit, rotasi audit, kualitas audit, dan kode etik. Abstract - This study aimed to examine the effect of audit partner tenure, tenure KAP audit, audit partner rotation, and the rotation of audit KAP on audit quality in the manufacturing sector enterprises listed on the Indonesia Stock Exchange 2012-2014. Sampling of the study population using purposive sampling method. From this method, obtained samples are 264 enterprises manufacturing sector. Model analysis of the data used in this research is descriptive statistics and multiple linear regression, using dummy variables to measure variables audit partner rotation, rotation of audit KAP, KAP size and specialization auditor. Auditor specialization variables measured by market share based on total assets, including the auditor to determine spesialisas or non-specialist. Proxy of audit quality is measured by using the absolute value of the discretionary accruals Kasznik models (1999). The results showed that the audit partner tenure, tenure KAP audit, audit partner rotation, and the rotation of audit KAP has no effect on audit quality. This study proves that audit quality would increase if an auditor is able to perform the audit in accordance with procedures and comply with the code of ethics of public accountants that have been established. Keywords: audit tenure, rotation of audit, audit quality, and code of conduct
PENERAPAN ACTION CONTROL UNTUK MENINGKATKAN KUALITAS LAYANAN PENGAJARAN PADA BRI CORPORATE UNIVERSITY CAMPUS SURABAYA Raihan Bari Muhammad; Ria Sandra Alimbudiono
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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Abstract

In today's modern era, competition among banking institutions is getting tighter. Almost everyone has taken advantage of banking services in transactions, whether in storage transactions, loans, or other financial transactions. Competition among banking institutions is increasingly stringent, requires every banking institution to pay more attention to the needs of consumers or customers. Good service is the only key to winning the competition in the banking world. This good service can be realized through good employee performance. Good employee performance can be realized through various things, such as training, giving incentives, giving satisfaction to employees and etc. Business entities have several ways of controlling employee behavior, one of the ways that can be used is implementing management control system. One form of control system is action control, ie controls performed on processes, ways and actions by employees in performing their duties. The purpose of this study is to analyze the implementation of action control to improve quality of teaching service at BRI Corporate University Campus Surabaya. Action control and service quality is the most supportive overall. By being able to control the behavior of employees then employees will be able to act correctly is by applying the maximum quality of service.
EVALUASI DAN PERBAIKAN SISTEM PENGENDALIAN MANAJEMEN PADA KOPERASI BINA MITRA SEJAHTERA PROBOLINGGO Selvia Sugianto; Bonnie Soeherman
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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This research was made to determine the effectiveness and efficiency of management control systems in overcoming employee probloems in Cooperative Bina Mitra Sejahtera Probolinggo. This study used a qualitative approach to obtain a description of the evaluation and improvement of management control systems in the Cooperative. The source of research data came from observations and interviews to the management, chief secretary, and employees of the Cooperative Bina Mitra Sejahtera Proboinggo. The findings of this research indicate that the management control systems can overcome the behavior problem on the employee.
DESAIN PENGENDALIAN INTERNAL UNTUK MENINGKATKAN KUALITAS UDANG WINDU PADA BADAN USAHA “X” DI BANYUWANGI Azizah Dione; Yenny Sugiarti
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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In running a company, every activity that occurs requires the right internal controls to achieve corporate objectives. The weak quality of shrimp produced by the company shows the weakness of the company's internal control. COSO-based internal controls should be applied to shrimp farming activities in order to obtain quality in accordance with company standards. This research uses the object of research of shrimp aquaculture business in Banyuwangi and using model theory of COSO Framework. In the evaluation of the researchers, it was found that the company has poor quality of shrimp due to its weak internal control system in the control environment and control activities, which is no organizational structure, job description, standard operating procedure, work instructions, and documents for shrimp farming activities. Researchers provide recommendations for leaders by making the design of organizational structure, job description, standard operating procedures, work instructions, and document improvements to make the company achieve its goals.
PENERAPAN AUDIT OPERASIONAL UNTUK EVALUASI EFEKTIVITAS DAN EFISIENSI RESTO “X” DI SURABAYA Ellena Pratiwi Tirtoatmojo; Eko Pudjolaksono
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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The growth of economic accompanied by spending on food and beverage consumption. This opportunity makes restaurant businesses growing rapidly. The purpose of every business entity is to gain profit to develop and maintain their existences. Its causes the revenue cycle becomes one of the most important things and need operational audit to be more effective and efficient. Business entity that becomes the object is Resto “X that sells Chinese food and seafood. The scope of this research is revenue cycle for dine in activity with data from August until November 2017. The aims is to explanatory, researcher is trying to find existing problems and its solutions that can improve the effectiveness and efficiency of revenue cycle. Researcher using interview method, observation, and analysis document to get information. The result is the Resto “X” need to do separation of cash receipt function and accounting, setting goals progressively, and assigning responsibility for every waiter or waitress. In generally, revenue cycle is quite effective and efficient but there are some weaknesses that need to be repaired. The improvement is aimed to makes Resto “X” able to achieve its objectives more effectively and efficiently.
PENGARUH PERSEPSI TRANSPARANSI ALIRAN DANA PAJAK, KUALITAS PELAYANAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN PAJAK DI KPP PRATAMA SAWAHAN SURABAYA Yumico Patricia Wiratama; Hari Hananto
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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Low tax compliance in Indonesia is still an obstacle for the government, especially tax officers. As a result, Indonesia’s tax ratio in 2017 is still at 11%. Factors affecting tax compliance then become an interesting topic for government, academics, or public in general. Moreover, with a number of tax scandals emerging in past years, government has to work hard to regain public’s good view on taxations. Therefore, the goal of this study is to find out whether perception of tax transparency, service quality, and tax penalty affect tax compliance. Data from this study is gained from questionnaires given to 100 individual tax payers who are registered and effective in Kantor Pelayanan Pajak Pratama Sawahan Surabaya and then analyzed with multiple linear regression analysis. The result from F-test and t-test shows that perception of tax penalty is the only variable with significant and negative effect to tax compliance, while perception of tax transparency and perception of service quality have no significant positive effect on tax compliance. Despite that, the three variables together have an effect on tax compliance, although they’re only able to explain 6.5% of tax compliance.
PENGARUH KODE ETIK PROFESI AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT PADA KAP DI SURABAYA Kristofora Tamara; Senny Harindahyani
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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Abstract–This study aims to examine the significance of the influence of Code of Ethics of Public Accountant Professionconsisting of principles of integrity, principles of objectivity, principles of competence and the attitude of precision and professional prudence, principle of confidentiality and principle of professional behavior to audit quality. This study was conducted by SPSS 18.Make theindependent auditorwho areworking at Public Accounting Firmlocated in Surabaya which has the last position as a junior auditor, senior auditor and supervisoras a research object. Usingprimary datain the form ofquestionnairesdata that distributed to 80 auditors as respondentsin 2016.The results of this study indicate that the principles of competence and the attitude of precision and professional prudencehave the most significant effect on audit quality with 5% significance. The principle of objectivity and the principle of confidentiality have a significant effect on audit quality with 10% significance. While the principle of integrity and the principle of professional behavior has no effect on audit quality.

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