cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota surabaya,
Jawa timur
INDONESIA
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
 273   274   275   276   277 
PENERAPAN ENVIRONMENTAL MANAGEMENT ACCOUNTING UNTUK MENCAPAIECO-EFFICIENCY PADA PT. INDO BALI DI BALI Dea Kriseta Paramastri; Wiyono Pontjoharyo
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract - The purpose of the study in general is to seek a more efficient EMA by using the concept of eco-efficiency. This research is expected to analyze in detail the existing EMA at PT. Indo Bali and looking for solutions to the company's environmental management system to be better, so this research is classified as explanatory research. This type of research is applied research, because this research is done to apply EMA to achieve eco-efficiency in PT.Indo Bali. The result of the research is that there is no record of environmental cost related to the business entity, so it can not be known whether the production process has been efficient. By using EMA, it is expected that business entity can achieve eco-efficiency so that the performance of business entity becomes maximal.
AUDIT OPERASIONAL PADA SIKLUS PENDAPATAN INTERNET SERVICE PROVIDER X DI SURABAYA Febriyani Santoso; Stevanus Hadi Darmadji
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract - This study was conducted on one of the ISPs in Surabaya. The author uses operational audits to evaluate and improve the effectiveness, efficiency, and economy of the revenue cycle, particularly sales activities, receivables management, and billing. Data collection method in this research is by interview, observation, and document analysis. From this research note that the activity of sale, management of receivable, and billing at X company still not effective, efficient, and economy. This happens because the company is less assertive in applying the rules that have been made. Thus, the authors recommend to be more assertive in the application of regulations that have been made. In additions, the author also recommends to change some existing rules. This recommendation is given to the company to survive the changes and competitors that exist.
PENGARUH TAX AMNESTY DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus di KPP Pratama Wonocolo Surabaya) William Thomas; Dedhy Sulistiawan
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tax is one of the most important aspects of its role as a source of state revenue, therefore the country's largest income comes from the tax sector. Taxpayer compliance becomes one of the parts that should be improved. Tax amnesty and tax knowledge can be a problem-solving low tax compliance level. The purpose of this study is to determine and analyze the effect of tax amnesty and tax knowledge on taxpayer compliance in KPP Pratama Wonocolo Surabaya. Sampling technique in this study using unknown population that is as much as 72 people. The analytical method used in this study is multiple linear regression analysis, classical assumption test, validity test, reliability test, f test, t test, multiple correlation coefficient (R) and determination coefficient (R2). The results showed that tax amnesty and knowledge of taxation have a significant effect on taxpayer compliance in KPP Pratama Wonocolo Surabaya. The result of t test on tax amnesty is 5,177 with significance value equal to 0,000 (<0,05) so that H1 is accepted. Tax amnesty has a significant positive effect on taxpayer compliance. The result of the t test of tax knowledge is 2,605 with the significance value of 0,011 (<0,05) so that H2 is accepted. Tax knowledge has a significant positive effect on taxpayer compliance. F test results of 0.000 which means significance less than 0.05. So it can be concluded that tax amnesty and knowledge taxation simultaneously have a significant influence on taxpayer compliance so that hypothesis H3 proved true.
EVALUASI SISTEM PENGENDALIAN MANAJEMEN BERBASIS LEVERS OF CONTROL UNTUK MENUNJANG STRATEGI COST LEADERSHIP PADA CV. BMT SURABAYA Amos Jovanka Wijaya; Sujoko Efferin
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In the era of globalization as now, requires every company to always make innovations and improvements in order to achieve targeted goals. Therefore, one way that can support it is by the implementation of a good business strategy in accordance with the company’s condition. Besides the implementation of a good business strategy is required also the implementation of Management Control Systems in accordance with the vision and mission of the company. BMT is a business entity which is engaged in fast ship expedition by applying several business strategies such as: maintaining the condition of the package, maintaining customers' trust, increasing employee motivation, and ultimately setting the price of lower cost (cost leadership). Thesis research is included in applied research where the researcher hopes to give evaluation and recommendation on CV. BMT’s management control system through the levers of control point of view. The research method used is interview, observation, and document analysis. Lack of supervision from supervisors and the lack of understanding of the vision, mission, and objectives of the company by some employees that cause the non-compliance of company regulations are some of the problems of implementing a management control system that hampers the company's business strategy. Improvements using a levers of control based management control system are chosen because they emphasize information systems that can maintain and change organizational behavior patterns. Recommendation based on levers of control point of view, expected to improve management control system that has been applied and can support the company's business strategy.
EVALUASI INTERNAL CONTROL BERBASIS COSO INTEGRATED FRAMEWORK UNTUK MENCEGAH FRAUD PADA SMA MUHAMMADIYAH 2 SURABAYA Bagasrana Putra Fadhillah; Bonnie Soeherman
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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.
ANALISIS INDIKASI KECURANGAN BERBASIS FRAUD DIAMOND PADA SIKLUS PERSEDIAAN DAN PERGUDANGAN PT. PERCETAKAN SUMBER JAYA Fatimatul Zahro; Senny Harindahyani
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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.
UPAYA PENINGKATAN PENDAPATAN ASLI DAERAH DALAM MENUNJANG PEMBANGUNAN PEMERINTAH KABUPATEN SERUYAN PROVINSI KALIMANTAN TENGAH TAHUN 2015-2016 IQLIMA VADYA ANAZHIL; Eko Pudjolaksono
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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.
PENERAPAN PERSONNEL DAN CULTURAL CONTROL BERBASIS NILAI KRISTIANI TERHADAP KUALITAS LAYANAN DI KLINIK KECANTIKAN Dr. WIT SURABAYA Martha Ayu Monica; Wiyono Pontjoharyo
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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.
PENERAPAN ACTION DAN RESULT CONTROL UNTUK MENGATASI CONTROL PROBLEM PADA ROCKET CHICKEN MANGGIS DI BANJARMASIN Priska Birgitta Wijaya; Ria Sandra Alimbudiono
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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.
TAX AMNESTY DALAM PRESPEKTIF UMKM UD. BUNGA DI JAWA TIMUR Rachel Laurenzia Liandoro; Sujoko Efferin
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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.

Page 275 of 345 | Total Record : 3446

 273   274   275   276   277 

Filter by Year

2012 2025


Reset
Filter By Issues
All Issue Vol. 13 No. 2 (2025): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Mei) Vol. 13 No. 1 (2024): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (November) Vol. 12 No. 2 (2024): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Mei) Vol. 12 No. 1 (2023): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (November) Vol. 11 No. 2 (2023): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Mei) Vol. 11 No. 1 (2022): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (November) Vol. 9 No. 2 (2021): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Mei) Vol. 9 No. 1 (2020): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (November) Vol. 8 No. 2 (2020): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Mei) Vol. 8 No. 1 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September) Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret) Vol. 7 No. 1 (2018): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September) Vol. 6 No. 2 (2018): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret) Vol. 6 No. 1 (2017): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September) Vol. 5 No. 2 (2017): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret) Vol 5, No 1 (2016): CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol. 5 No. 1 (2016): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September) Vol. 4 No. 2 (2016): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret) Vol 4, No 2 (2015): CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol. 4 No. 1 (2015): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September) Vol 4, No 1 (2015): CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol. 3 No. 2 (2015): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret) Vol 3, No 2 (2014): CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol 3, No 1 (2014): CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol. 3 No. 1 (2014): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September) Vol. 2 No. 2 (2014): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret) Vol 2, No 2 (2013): CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol. 2 No. 1 (2013): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September) Vol 2, No 1 (2013): CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol. 1 No. 1 (2013): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret) Vol 1, No 1 (2012): CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya More Issue