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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
 276   277   278   279   280 
EVALUASI PENGENDALIAN INTERNAL SIKLUS PENJUALAN PADA CV. DANISHA ARTAMARA DI SURABAYA Sandy Paramitha Surya; Hari Hananto
CALYPTRA Vol. 6 No. 1 (2017): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Publisher : Perpustakaan Universitas Surabaya

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INTISARI Penjualan merupakan kegiatan utama dari suatu badan usaha. Dengan adanya penjualan maka ada pendapatan yang dapat digunakan oleh perusahaan untuk melakukan kegiatan operasional mereka. Namun masih ada masalah terkait penjualan. Hal ini dikarenakan pengendalian internal dalam perusahaan belum efektif sebagaimana mestinya. Tujuan adanya pengendalian internal yaitu untuk memastikan apakah kegiatan operasional perusahaan sudah berjalan dengan baik sesuai dengan visi, misi, dan tujuan perusahaan. Untuk itu penulis mengevaluasi lebih lanjut pengendalian internal khususnya pada siklus penjualan di CV. Danisha Artamara. Teori pengendalian internal yang digunakan sebagai acuan adalah pengendalian internal oleh COSO. Peneliti melakukan pengamatan secara langsung dan melakukan kerja magang pada tahun 2013 di CV. Danisha Artamara. Hasil penelitian menunjukkan bahwa secara keseluruhan pengendalian internal cukup baik namun masih ada kekurangan. Penerapan pengendalian internal pada siklus penjualan masih ada prosedur yang belum dijalankan sehingga proses pengendalian internal tidak dapat dikatakan efektif. Seperti dari sisi pemisahan fungsi, pembagian tugas dan wewenang, penyebaran informasi, serta dokumen dan pencatatan dalam perusahaan yang belum memadai. Kelemahan – kelemahan tersebut harus segera diperbaiki sehingga tidak ada pihak yang dirugikan dan kegiatan operasional berjalan lancar sesuai dengan tujuan perusahaan. Kata kunci: COSO, Pengendalian Internal, Penjualan ABSTRACT Sales is the main activity of a business entity. With the sales of existing revenue that could be used by companies to conduct their operations. But, there are still problems related to sales. This is due to the company’s internal control is not effective as it should be. The purpose of the internal control is to ascertain whether the company’s operational activities are already well underway in accordance with the vision, mission, and objectives of the company. Therefore, the authors further evaluate internal controls, especially in the sales cycle in CV. Danisha Artamara. Internal control theory which is used as a reference is the internal control by COSO. Researcher conducted direct observation and did internship in 2013 in CV. Danisha Artamara. The results showed that overall internal control quite well but there is still a shortage. Implementation of internal control in the sales cycles, there were procedures that have not been carried out so that the internal control process can not be said to be effective. As of the separation of functions, roles and responsibilities, information dissemination, as well as documents and records of the company were inadequate. These weaknesses must be corrected immediately so there is no injured party and operations run smoothly in accordance with corporate goals. Keywords: COSO, Internal Control, Sales
PENERAPAN FILOSOFI KEPEMIMPINAN HASTA BRATA DALAM PERSONNEL DAN CULTURAL CONTROL UNTUK MENGURANGI CONTROL PROBLEM PADA GKJW JEMAAT SURABAYA Christina Dian Puspitasari
CALYPTRA Vol. 6 No. 1 (2017): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Publisher : Perpustakaan Universitas Surabaya

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Abstract

Abstrak - Pengendalian mempunyai peranan penting untuk mencapai tujuan organisasi, dimana di dalam organisasi tersebut dijalankan oleh berbagai macam individu yang memiliki latar belakang dan tujuan yang berbeda, sehingga dapat menimbulkan masalah pengendalian yaitu lack of direction, motivational problem, dan personal limitation. Salah satu bentuk pengendalian manajemen yang dapat digunakan untuk mengurangi masalah tersebut yaitu melalui personnel dan cultural control. Sayangnya sistem pengendalian pada organisasi non-profit masih sangat lemah. Hal ini dikarenakan organisasi non-profit tidak mempunyai kejelasan sasaran, menyediakan produk yang sifatnya tangible seperti layanan dan adanya tekanan dari pihak donator. Maka dari itu hal ini harus diimbangi dengan filosofi kepemimpinan yang tepat, karena filosofi kepemimpinan yang tepat akan mempengaruhi kekuatan budaya organisasi. Budaya organisasi yang kuat akan menghasilkan sistem pengendalian informal yang efektif. Sistem pengendalian yang efektif akan mengatasi control problem. Filosofi kepemimpinan Hasta Brata yang relatif paling lengkap dan ideal untuk diterapkan pada pemimpin saat ini. Kata kunci: Personnel control, Cultural control, Control Problem, Filosofi Hasta Brata, Budaya Organisasi Abstract- Control has an important role to achieve organizational goals, where in the organization is run by a variety of individuals who have a background and a different purpose, so they can appear control problem is lack of direction, motivational problems, and personal limitation. One form of management control that can be used to reduce this problem is through personnel and cultural control. Unfortunately the control system on a non-profit organization is still very weak. This is because the non-profit organizations do not have clear objectives, provide products that are tangible like the service and to pressure from party donors. Therefore it must be balanced with the right leadership philosophy, because philosophy right leadership will affect the strength of the organization's culture. Strong organizational culture will produce an effective informal control system. An effective control system will reduce the control problem. Hasta Brata leadership philosophy that is relatively the most complete and ideal to be applied to the current leaders. Keywords: Personnel control, Cultural control, Control Problem, Philosophy Hasta Brata, Organizational Culture
EVALUASI PENERAPAN SISTEM REWARD AND PUNISHMENT UNTUK MENINGKATKAN KINERJA SALESMAN DILIHAT DARI PERSPEKTIF RESULT CONTROL PADA PT. X - BALI Junita Marta Wiselie; Stevanus Hadi Darmaji
CALYPTRA Vol. 6 No. 1 (2017): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Publisher : Perpustakaan Universitas Surabaya

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Abstrak – Setiap perusahaan menerapkan system pengendalian manajemen yang berbeda-beda untuk dapat mengarahkan seluruh karyawannya. Diharapkan dengan adanya pembentukan system pengendalian manajemen terutama ditinjau dari segi result control dapat membantu perusahaan dalam meningkatkan kinerja salesman dan dapat mengatasi permasalahan yang muncul sehingga dapat mencapai tujuan organisasi. Peningkatan kinerja salesman merupakan hal yang penting dalam suatu perusahaan karena salesman berperan penting dalam proses pemasaran produk. Seperti yang diketahui bahwa dalam perusahaan dagang, salesman merupakan bagian terpenting karena merupakan bagian yang bertugas untuk menawarkan produk secara langsung kepada konsumen. Oleh karena itu adanya penerapan system reward dan punishment yang benar dalam result control dapat meningkatkan kinerja salesman dalam memasarkan produk kepada konsumen.Hasil penelitian yang dilakukan oleh peneliti menjelaskan bahwa terdapat rekomendasi-rekomendasi perbaikan yang diperlukan oleh PT X dalam penerapan system result control untuk dapat meningkatkan kinerja salesman dalam memasarkan produk kepada konsumen, sehingga dapat mencapai target dan tujuan yang telah ditetapkan oleh perusahaan, melalui pembentukan system reward dan punishment. Kata kunci: kinerja salesman, reward , punishment, result control Abstract –Each company implemented a system of management control different to direct all its employees. Hopefully, by the establishment of management control system, especially in terms of result control can help the company improve the performance of salesmen and can overcome the problem so as to achieve organizational goals. Improved performance is critical salesman in a company because the salesman plays an important role in the process of marketing the product.As it is known that the trading companies, the salesman is the most important part because it is part of the duty to offer products directly to consumers. Therefore, the application of the system of reward and punishment is correct in control result can improve the performance of salesmen in marketing the product to consumers.Results of research conducted by researchers explain that there are recommendations for improvement that are required by PT X in the application of the system result control to improve the performance of salesmen in marketing products to consumers, so as to achieve the targets and goals set by the company, through the formation of reward system and punishment. Keywords: salesman performance,reward, punishment, result control
HUBUNGAN KEAHLIAN KOMITE AUDIT TERHADAP KUALITAS LABA PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2014 Venna Lonita
CALYPTRA Vol. 6 No. 1 (2017): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Publisher : Perpustakaan Universitas Surabaya

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Abstrak - Penelitian ini bertujuan untuk mengetahui hubungan keahlian komite audit dengan kualitas laba perusahaan dengan menggunakan manajemen laba sebagai proxy. Keahlian komite audit dibedakan menjadi dua, yaitu keahlian berdasarkan dan pengalaman kerja. Digunakan sampel dari data sekunder perusahaan manufaktur yang terdaftar di BEI pada 2012-2014 dan manajemen laba perusahaan dihitung menggunakan model modified Jones. Hasil penelitian menunjukkan bahwa komite audit yang memiliki pendidikan akuntansi dalam komposisi komite audit akan menurunkan tingkat manajemen laba dan meningkatkan kualitas laba, sedangkan semakin banyak anggota komite audit yang tidak memiliki pengetahuan mengenai akuntansi akan mendorong terjadinya manajemen laba dan menurunkan kualitas laba perusahaan. Kata kunci: Manajemen Laba, Komite Audit, Keahlian Abstract – The purpose of this study is to determine the relationship of the audit committee expertise with the earnings quality by using earnings management as a proxy. Audit committee expertise is divided into two categories, there are the expertise that comes from education and work experience. Used a sample of secondary data companies listed on the Indonesia Stock Exchange in 2012-2014 and earnings management is calculated using a modified model of Jones. The results showed that the audit committee has the accounting education in the composition of the audit committee will reduce the level of earnings management and improve the earnings quality, while a growing number of audit committee members who do not have knowledge of accounting leads to a lowering of earnings management and earnings quality. Keywords : Earnings Management, Audit Committee, Expertise
SARANA MAKAN UNTUK MENGATUR POLA MAKAN PENDERITA DIABETUS MELITUS Bagus Ajidani; Markus Hartono; Wyna Herdiana
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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Diabetic is one of the deadly diseases and should be watched our for. This disease in Indonesia is one of the most feared amongst others. Those who have it tend to easily get complications in their internal organs which results in faster death.The purpose of this food medium is to help the diabetics control their eating pattern which could improve the quality of their life by not worsening their health condition. From the research, there will be a set of food mediums with the concept "plate and lunch box for diabetics portion". This concept is implemented by adjusting the needs of the diabetics along with the suggestions that could be used in or out side of their home with the right food portion for them. The method used in this research is a combination of a quantitative and qualitative research method. Through the research, it's found that not all those who have diabetes knows how to eat properly based on their health condition when it's really important and crucial to know how. The lack of proper food mediums in Indonesia for the diabetics plays a role in this factor. Thus, there's a need for a proper set of food mediums for the diabetics in order to maintain the right way for them to eat. So With this product can set the diet food’s portion that are appropriate for patients and there is a reminder tool to remind the time for eat and consume the drugs.
PERANCANGAN TAS ANAK MODULAR HANS WILLIAM; Markus Hartono; Guguh Sujatmiko
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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Abstract - It is a daily necessity for people to do their activities. It shows a great significance when travelling. The use of bags can be applied in wide range of society, adults, teens and children. Children bring their bags to school, course, travel, and outing. The increasing demand on trend for children provides an opportunity to combine multiple bag products that goes with the modular trend becomes a feature to bags for children. The research methods used in this research are both qualitative and quantitative. The qualitative research is done by : analyze types of children bags, interviews with the children, parents, and experts, and observation on the things that the children brought. The quantitative research is done by observation on what type of bag that children brought on their activities : school, course, mall, and picnic. From the research we found children have more than 1 types of bag for their activities. The purpose of this project is to provide children a backpack that can be modified with ease. The backpack model can be modified just by opening the zipper. According to the research, " Timeless-Bright" concept has been discovered as the main theme for the modular backpack for children. This concept applies a backpack that is not "limited by time and space" and uses bright color. This final product is a backpack that can modularly be changed into various bag type.This product targets elementary student and well established family.
PERANCANGAN PERHIASAN MODERN UNTUK MEMPERKENALKAN TRADISI “TELINGAAN ARUU” KHAS SUKU DAYAK Theresia Firstianti Santoso; Gunawan Gunawan; Kumara Sadana Putra
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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Dayak tribe is one of the tribes contained in Borneo which has a very distinctive "Telingaan Aruu" culture. The tradition is a tradition passed on from generation to generation to Dayak’swomen. However, this tradition has begun to be abandoned because of the assumption that the tradition is outdated. Therefore, there should be an introduction of the culture to the general public, so that the younger generation still know the existence of the tradition in Indonesia. Currently, women often use jewelry every day to complement the appearance and increase confidence. In addition, based on a data found, the export sales of Indonesian jewelry has also increased in the last five years. This is what opens up opportunities for custom made jewelry with today's societythat is modern jewelry with no leaving the elements of Indonesian culture, especially the Dayak tribe. To realize the idea, then conducted interviews, observations, and research for the consideration of making the design until the realization of products and marketing. The products are made from silver and consists of several types of jewelry, that isbracelets, necklaces, brooches, headpiece, and earrings.
PERANCANGAN SARANA PEMBAWA UDANG HIDUP DENGAN METODE PEMINGSANAN UNTUK PEMANCING AIR ASIN Peter Leonardo Wijaya; Kresno Soelasmono; Kumara Sadana Putra
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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Fishing as a hobby growing very vast, proved by number of companies that still develop products specifically targeted to support fishing activities. But there is problem that hasn’t been solved by producers about how to create a product as a container that can maintain fresh shrimp bait remain alive as long as possible during fishing, especially in salt water, can’t last long or die when they reached the fishing spot because they didn’t have appropriate carrier. Researcher has the idea of using a method of stunning (immotilization) to keep the shrimp always alive and fresh so it can be used a bait for fishing. The goal of this study is to design a product that is able to keep the state of carried shrimp bait fresh and alive during fishing, as well as convenient and comfortable carries for saltwater fisher.Data collection method used ini this study are In Depth Interview (IDI) with the subjects consist of experienced fisher, seller of fishing equipment, and shrimp seller around Surabaya. Observation that took shrimp ponds, role-playing as salt water fisher in Sepulu, Madura. And Focus Group Discussion (FGD) with interviewees consist of saltwater fisher community and fishers who own boat.The result of this study is design of a shrimp bait carrier that capable to maintain the bait to be able to survive for a long time, namely 24-36 hours.
REDESAIN WORKSTATION COPY CENTER PERPUSTAKAAN UNIVERSITAS SURABAYA Belinda Angela; Elieser Tarigan; Wyna Herdiana
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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Library facilities that can support the activities of the visitors is Copy Center. The current Copy Center is not yet fully utilized by readers. Not all visitors who come to know the existence of the Copy Center service. Currently, the existing Copy Center is not able to organize all the copying support equipment, it causes the space in the Copy Center to look untidy and messy because of the many equipment and personal items of employees who are scattered. Unwittingly, the display of Copy Center can affect and reduce the beauty and comfort of the library space so the need to be redesigned on existing products. The purpose of this research is to design redesign of workstation copy center of University of Surabaya Library that can organize all photocopy support equipment to improve work efficiency without neglecting aesthetic element in product. Research methods used in data search are interviews, research library, and observation of existing products. The results of research conducted in the form of workstations designed in accordance with the workflow, using a design concept that combines futuristic and modern style. There is storage for storing stationery and photocopying equipment so that it can organize all the equipment to look neat. With this workstation, can improve the efficiency of employees working Copy Center.
PERANCANGAN ALAT PENGINGAT, BAK SEMAI DAN PANDUAN UNTUK PERTANIAN ORGANIK Vanessa Natalia Ayu C.; Wyna Herdiana; Tuani Lidiawati Simangunsong
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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Organic farming collects all the imagination of farmers and consumers seriously and is responsible for avoiding chemicals and fertilizers that are toxic to the environment, in order to obtain healthy environmental conditions. In this study raised the concept of organic farming so that farmers who still use conventional ways easier and interested to switch to organic methods. The purpose of this research is to create a set of tools that facilitate the farmers in controlling the production process, so that production becomes more stable and value-added.The method used in this research is qualitative method of observation, in depth interview, and focus group discussion. Based on the observations, it is known that the farmers are traditional farmers, so they are still based on the constellation and the climate where it is not applicable due to climate change, then the absence of good means of information and reminder to assist the population in controlling the stages of planting, fertilization and so on.This research produces a series of tools, applied to the learning process of traditional farmers with a cubism design developed in 1910-1914.The design focuses on the simplification of geometric forms of nature, in which the flow arises from the appearance of boredom of classical streams full of ornaments.

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