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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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EVALUASI SISTEM PENGENDALIAN MANAJEMEN AGAR MENJAGA PERILAKU ETIS DAN KEPATUHAN TERHADAP STANDARD OPERATING PROCEDURE PADA KARYAWAN BISTRO & LOUNGE SCL DI KOTA SURABAYA Imelda Lie
CALYPTRA Vol. 8 No. 1 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Publisher : Perpustakaan Universitas Surabaya

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Abstract

Abstrak – Karyawan merupakan salah satu sumberdaya yang penting bagi suatu badan usaha yang bergerak di bidang jasa. Hal ini dikarenakan karyawan tersebut berhubungan langsung dengan para pelanggan, sehingga perilaku karyawannya dapat menjadi cerminan dari image suatu badan usaha. Disinilah peran sistem pengendalian manajemen diperlukan untuk mengatasi macam-macam perilaku tidak etis dan pelanggaran Standard Operating Procedure yang ada, masalah pengendalian tersebut dapat disebabkan karena lack of direction, motivational problem, atau personal limitation. Dalam hal ini, sistem pengendalian manajemen yang ada harus terus dievaluasi secara berkesinambungan, baik dari pengendalian tindakan, hasil, personel, dan budaya, agar dapat berjalan secara efektif dan efisien. Dengan mengetahui apa saja yang menjadi kelemahan pada pengendaliannya, maka badan usaha tersebut dapat mengevaluasi diri dan mencari solusi yang terbaik untuk keberlangsungan usahanya. Kata kunci: Sistem Pengendalian Manajemen, Perilaku Tidak Etis, Lack of Direction, Motivational Problem, Personal Limitation.
ANALISIS PENERAPAN TAX PLANNING ATAS PPH PASAL 21 UNTUK MEMPEROLEH TAX SAVING TERHADAP PPH BADAN DI PT. XYZ Farah Millah Azizah
CALYPTRA Vol. 8 No. 1 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Publisher : Perpustakaan Universitas Surabaya

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Abstrak - Pajak merupakan sebuah pengurang pendapatan pada perusahaan, oleh sebab itu perusahaan membutuhkan sebuah perencanaan yang dapat digunakan sebagai alat untuk mengefisiensi beban pajak. Salah satu cara yang dapat digunakan untuk mengefisiensikan beban pajak tersebut yakni melalui perencanaan pajak (Tax Planning) yang tepat. Penelitian dilakukan terhadap pajak penghasilan PPh 21 pegawai di PT. XYZ yang merupakan sebuah perusahaan ritel dengan metode kualitatif. Analisa data dilakukan terhadap laporan laba rugi perusahaan tahun 2017. Hasil penelitian menunjukan adanya penghematan pembayaran pajak badan yang dihasilkan dari perencanaan pajak PPh 21 pegawai menggunakan metode Gross Up. Penghematan pajak ini mampu mengefisienkan pajak penghasilan baik dari sisi karyawan dan dari sisi perusahaan. Dengan pengoptimalan perencanaan pajak pada PPh 21 karyawan menggunakan metode gross up, menimbulkan penghematan pembayaran pajak penghasilan badan yang dibayar perusahaan sebesar Rp. 11.524.375, sehingga laba perusahaan juga dapat meningkat. Penghematan tersebut dapat dimanfaatkan untuk kebutuhan lain perusahaan yang lebih penting seperti meningkatkan kegiatan operasional perusahaan. Kata Kunci: Perencanaan Pajak, Tax Planning, Efisiensi Pajak, Gross Up Method. Abstract - Tax is a deduction of corporate income, therefore the company needs a plan that can be used as a tool for the efficient tax burden. One way that can be used to streamline tax burden is through the appropriate tax planning. The research was conducted from income tax of 21 employees at PT. XYZ which is a retail company with qualitative methods. Data analysis is conducted to the company's income statement in 20017. The result of the research shows the tax saving from tax payment of tax agency resulting by tax planning of 21 employees using Gross Up method. This tax savings can streamline the income tax both from the employee side and from the company side. With the optimization of tax planning on income tax of 21 employees using gross up method, causing tax saving of corporate income tax payment paid by company amounting to Rp. 11,524,375, so the company's earnings can also increase. The tax savings can be utilized for other more important corporate needs such as improving for the company's operational activities. Keywords: Tax Planning, Tax Efficiency, Gross Up Method.
PERAN GAYA KEPEMIMPINAN DALAM PENERAPAN SISTEM PENGENDALIAN MANAJEMEN UNTUK MENINGKATKAN KINERJA PEGAWAI PDAB JAWA TIMUR Azuraa Diva Nabila
CALYPTRA Vol. 8 No. 1 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Publisher : Perpustakaan Universitas Surabaya

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ABSTRAK: Badan Usaha Milik Daerah (BUMD) dibentuk untuk melaksanakan pembangunan daerah melalui pelayanan jasa kepada masyarakat, penyelenggaraan kemanfaatan umum dan peningkatan penghasilan pemerintah daerah. Berdasarkan tujuan tersebut, maka sangat penting untuk mengoptimalkan kinerja pegawai. Karena idealnya BUMD menjadi contoh bagi badan usaha milik swasta. Dalam penelitian ini akan membahas tentang bagaimana untuk meningkatkan pemahaman mengenai peranan gaya kepemimpinan dan juga sistem pengendalian manajemen terhadap kinerja pegawai. Penelitian ini merupakan basic research dan bersifat explanatory research. Penelitian ini menggunakan objek salah satu BUMD, yaitu Perusahaan Daerah Air Bersih Jawa Timur (PDAB JATIM). Penelitian ini ingin menunjukkan bahwa gaya kepemimpinan seorang atasan dapat memengaruhi sistem pengendalian manajemen yang ada sehingga bisa meningkatkan kinerja pegawai PDAB JATIM. Jika gaya kepemimpinan sudah tepat dalam penerapan sistem pengendalian manajemen maka secara langsung akan mengoptimalkan kinerja pegawai. Kata Kunci: Kepemimpinan, Action Control, Result Control, Kinerja
PENGARUH PELATIHAN EMOTIONAL INTELLIGENCE TERHADAP PERILAKU CARING PENGASUH ANAK Gabriella Hana Khosasih; Hartanti Hartanti; Ktut Dianovinina
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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The aim of this study is to see the impact of emotional intelligence (EI) training on babysitter’s caring behavior. The research aproach uses convergent parallel mixed methods design Quantitative reaserch used one group pretest and posttest experimental design and qualitative research used fenomenology paradigm to understand babysitter’s experience. Participant in this study is a female and a woman who have low caring behavior competence and EI competence. Assessment in this study used behavior based interview to identify competence level of each participants. Five sessions of EI training were implemented in three days. Follow up was held three days after training. Level competence of caring behavior and emotional intelliegence are increase after training. There’s also a increase in each participant’s knowledge of emotional intelligence. The result of this study may indicate that emotional intelligence training could be one alternative to increase babysitter’s caring behavior.
STUDI KASUS: PENGARUH ACCEPTANCE AND COMMITMENT THERAPY TERHADAP SELF-COMPASSION INDIVIDU DENGAN ORANGTUA BERCERAI Wella Ayu Cahaya; Hartanti Hartanti; Nurlita Endah Karunia
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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The aim of this study is to see the impact of Acceptance and Commitment Therapy (ACT) on self-compassion of individual with divorced parents. The research approach uses mixed methods with concurrent triangulation strategy. Quantitative research used a single case experimental method involving single subject who is a female at the age of emerging adulthood, having divorced parents since subject on adolescent age, and having low self-compassion. ACT intervention were given 6 sessions over 2 weeks. The results show that ACT improves subject’s self-compassion. Common humanity and mindfulness increase after intervention and self-kindness increases in 2 weeks after intervention. There’s also a decrease in all negative aspects of self-compassion. ACT raises subject’s awareness to do self-compassion and increase ability to overcome negative thoughts and emotions through the techniques taught. On the other hand, qualitative result show that ACT hasn’t been able to completely eliminate negative thoughts and emotions. The influencing factor is the nature of the ACT that doesn’t aim to eliminate negative thoughts and emotions instead exercises the ability to overcome them. Family support and personality also affect the process and outcome of the intervention.
FAKTOR-FAKTOR PENYEBAB PERILAKU MELUKAI-DIRI PADA REMAJA PEREMPUAN Bernardus Khrisma Wibisono; Elly Yuliandari Gunatirin
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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Self-injury is a non-suicidal way to relieve emotional pain and distress by deliberately hurting their bodies. There are external and internal factors causing self-injurious behavior on adolescents. The external factor is an authoritarian parenting style, and the internal one is the trait of neuroticism. The study has an interpretive perspectives and case study as its approach. The study also has a qualitative approach by interviewing and observing as the methods to collect data. The subjects of this study are around 17-20 year-female adolescents which were committed to self-harm. Also, this study has theory triangulation and methodical triangulation for the credibility of this research. The result of this study is that external factor of self-injurious behavior is social pressure from parents, family, and also other relatives. Its internal factors are loss, low self-esteem, and trauma. The main risk factors are the situations to family disorganization (affair and divorce). These factors are supported with authoritarian parenting style (physical punishments and verbal violence) and neuroticism (of pride and sosial-acceptance). Its protective factors are the reconciliation with parents and self-motivation, also the support of social control.
[RETRACTED] HUBUNGAN ANTARA PERCEIVED SOCIAL SUPPORT DENGAN SUBJECTIVE WELL-BEINGPADA PURNAWIRAWAN TNI I Gusti Ayu Putu M.J.; Setiasih Setiasih
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
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[THIS ARTICLE HAS BEEN RETRACTED] Following a rigorous, carefully concerns and considered review of the article published in CALYPTRA to article entitled "HUBUNGAN ANTARA PERCEIVED SOCIAL SUPPORT DENGAN SUBJECTIVE WELL-BEINGPADA PURNAWIRAWAN TNI" Vol.7 No 2, pp.3691-3709, March 2019 The document and its content has been removed from CALYPTRA, and reasonable effort should be made to remove all references to this article.
KUALITAS RELASI IBU-ANAK DAN HARGA DIRI PEREMPUAN EMERGING ADULTHOOD Yenny Fabiola; Hartanti Hartanti; Ktut Dianovinina
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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Self-esteem as self-worth or self-image, a global evaluation of the self has an important role in the individual development especially at the emerging adulthood. This is because at thi s stage, human have more control against their social environment. Mother-daughter relationship has the highest emotional bond. The purpose of this study is to find the correlation between mother-daughter relationship with daughter’s self-esteem in emerging adulthood. The research results show a significant positive correlation between mother-daughter relationship with daughter’s self-esteem in em erging adulthood with r = 0. 338 and p < 0,05. Th e correlation among mother-daughter relationship with four aspects of self -esteem indicate a positive correlation on aspects significance (r = 0,596 and p < 0,05) and virtue (r = 0,195 and p < 0,05 ). The conclusion f rom this research is that th ere is a positive correlation between mother-daughter relationship and daughter’s self-esteem inemerging adulthood, but it only has a minimal contribution. The advice for the next research is to cor relate father-son relationship and use male student as the subject research.
HUBUNGAN DUKUNGAN SOSIAL TEMAN SEBAYA DENGAN PENYESUAIAN SOSIAL PADA MAHASISWA BARU YANG BERASAL DARI LUAR KOTA SURABAYA Elizabeth Findriany Tionardi
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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New student who comes from outside the city will find many difficulties like adjusting to the new environment. One of the important adjustment that new student need to have is social adjustment. The aim for this research is to determine the relationship between social support from peers with social adjustment on new students at faculty of Psychology, University of Surabaya, class of 2017 and comes from outside the city of Surabaya. Respondents obtained in this research is 85 new students in faculty of Psychology that comes from outside the city of Surabaya. The data was collected by using questionnaire consisting of three parts, namely open questionnaire containing identity and open question and closed questionnaire in the form of social adjustment scale and social support scale. Data analysis using social adjustment theory. Statistical test using Pearson correlation test. The results of the analysis show that research hypothesis is accepted, that there is a positive correlation between the two variables (r = 0,539; sig = 0,000). This shows the higher the social support received by students, the higher the social adjustment they have.
HUBUNGAN KETANGGUHAN DENGAN KESEJAHTERAAN PSIKOLOGIS MAHASISWA PEREMPUAN YANG MERANTAU DARI LUAR PROVINSI JAWA TIMUR Milka Malva Rohi
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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Migrating to another province is now usually happened in emerging adulthood female college students. Psychological well-being becomes a matter of concern in the life of female migrants because it deals with the best conditions in the individual arising from positive attitudes to achieve what is expected when dealing with situations in life. Hardiness becomes one of the important capital to achieve psychological well-being because hardiness contains intrinsic aspects of strengths such as; commitment, control, and challenge to be ready for the events that occur and aim for personal growth. This research was using purposive sampling technique with sample of 134 active Ubaya female students from outside East Java province and living in boarding house. Psychological well-being variable was measured by SPWB from Ryff (1989), which was adapted from Abdillah (2016) and the hardiness variable was measured by PVS III-R from Kobasa (2006). Based on the results of the analysis of research data, using non parametric correlation coefficient is ρ = 0,307 with significance level p = 0,000 and effective contribution equal to 12,5%. So it can be concluded that there is a relationship between hardiness with the psychological well-being of female students who migrated from outside East Java Province.

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