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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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PERTANGGUNGJAWABAN PIDANA KE YANG MENERIMA PENTRANSFERAN UANG DARI PIHAK LAIN SEBAGAI HASIL PERJUDIAN DITINJAU DARI UNDANG-UNDANG NOMOR 8 TAHUN 2010 TENTANG PENCEGAHAN DAN PEMBERANTASAAN TINDAK PIDANA PENCUCIAN UANG TITA PRASPA DAYANTI; Go Lisanawati; Daniel Djoko Tarliman
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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Abstract

The purpose of this scientific journal writing is as a requirement for graduation and obtaining a Bachelor of Law degree at the Faculty of Law, University of Surabaya. Practical objectives of the writing of this thesis to be able to know whether the initial (criminal) KE can be subject to criminal liability when viewed from Acts Number 8 Year of 2010 on Prevention and Eradication of Money Laundering Crime. The criminal action committed by the KE about gambling may be subject to criminal responsibility under Article 3 of Acts Number 8 Year of 2010 regarding the Prevention and Eradication of Money Laundering Crime. The acts committed by the KE have fulfilled the entire elements of criminal liability. The action of the KE has fulfilled the whole elements as Article 3 of Acts Number 8 Year 2010 on Prevention and Eradication of Money Laundering Crime, which is intentionally committed in which KE as a bookie, the acts committed by KE can be subject to criminal sanction as Article 3 of Acts Number 8 Year of 2010 concerning the Prevention and Eradication of Money Laundering with a maximum imprisonment of 20 (twenty) years or a fine of not more than Rp 10,000,000,000 (ten billion rupiahs).
SEKSUALITAS, TUBUH DAN KENDALI PEREMPUAN Finisia Angelina Tantular; Endah Triwijati; Teguh Wijaya Mulya
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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The purpose of this research is to understand how Anjani formed into a woman who has a differe nt perspective to women in general and able to make decisions related to the body and sexuality are very different from the dominant discourse. This descriptive qu alitative research method Intrinsic Case Studies with Postrukturalis Feminist Perspective. The process of data collection is done by using in-depth interviews. The analysis is thematic analysis. The results of this study indicate that the experience Anjani with her father formed her mind so to live a relationship with men tend to be in control and experience formed through discourses obtained through the books with the theme of women who are often her read and the experiences of her friends helped shape her thinking so that her will be woman who are resistant patriarchal culture that had been shackled women.
SEBUAH STUDI PADA PROSES IDOLISASI TERHADAP IDOLA K-POP Hanno Avila Pradata; Hartanti Hartanti; Darmawan Muttaqin
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

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This research was based on k-pop music phenomenon which isbooming in Indonesian’s teenagers. Idolization process, the meaning towards the idol, support and positive impact on participant’s life are the the focus on this research. There are two participants and both are female teenagers. This research using qualitative methods and using interpretive phenomenological analysis as design of the research. Result shows that there was a stimulation to began the interest on a music from the family and this stimulation grows as reinforcement, given especially by mother’s side. There was also obstacles that came from father’s side which reacted by participants by crying and lying. The support which is received by participants was emotional support and instrumental support, which strengthen the idolization behaviour. In this idolization process, participants also received obstacles that came from outside the family, such as bullying that came from school’s mate because k-pop was thought as something feminime. Participant’s fanatism which came from idolization behaviour that was reinforced led to a condition which called internalization. This internalization condition came as sexual fantasies towards the idol and beliefs that idols as their boyfriends
EVALUASI CONTROL ACTIVITIES ATAS INVENTORY BERDASARKAN COSO INTERNAL CONTROL FRAMEWORK PADA UD BALI RAYA DI TABANAN Irma Cahyani Kawi
CALYPTRA Vol. 8 No. 1 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Publisher : Perpustakaan Universitas Surabaya

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Abstract - The results of the analysis and discussion show that the COSO Framework can be implemented in medium-sized enterprises, but not all points in the COSO Framework can be applied well, because in the small and medium enterprises the main emphasis is on the control environment and monitoring, but not the three points others are risk assessments, control activities, and information and communication which also play an important role in internal control. UD Bali Raya is a business entity engaged in the field of trade goods and services. Can be seen if the control activities UD Bali Raya still weak because of the job description is less clear and inadequate documents, so there is still a sequence of functions that occur that can lead to abuse of authority. Recording and documentation is still inadequate. The lack of knowledge of internal controls also makes the owners of UD Bali Raya does not know the controls that should be done on the business. Keywords: Internal Control, COSO, Inventory, Effective, and Automotive.
IMPLIKASI GENDER DALAM KEPEMIMPINAN TERHADAP SISTEM PENGENDALIAN MANAJEMEN AGAR MENGATASI MASALAH MOTIVASI DI CV. M SURABAYA Nathania Gunawan
CALYPTRA Vol. 8 No. 1 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Publisher : Perpustakaan Universitas Surabaya

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Abstrak – Penelitian ini membahas pemahaman atau gambaran tentang bagaimana implikasi gender dalam kepemimpinan terhadap sistem pengendalian manajemen agar dapat mengatasi masalah motivasi pada karyawan. Objek penelitian yang digunakan merupakan badan usaha yang bergerak di bidang jasa konstruksi. Dalam penelitian ini, menunjukkan bahwa gender memberi pengaruh dalam karakteristik seorang pemimpin untuk menerapkan sistem pengendalian manajemen. Gaya kepemimpinan seorang pemimpin juga memiliki keterkaitan dengan sistem pengendalian manajemen untuk mengendalikan perilaku karyawan sehingga dapat mengatasi terjadinya masalah motivasi yang dihadapi oleh setiap karyawan badan usaha. Apabila gaya atau karakteristik pemimpin yang diterapkan sesuai, maka dapat membentuk sistem pengendalian manajemen yang secara efektif dapat mengatasi perilaku karyawan yang berperilaku buruk. Dengan demikian, masalah motivasi karyawan dapat diatasi dengan baik. Kata kunci: gender, kepemimpinan, sistem pengendalian manajemen, masalah motivasi. Abstract – This research discusses the description about how does leadership implication gender of management control system could resolve the motivation’s problems of employes. The object of this research is business entity that work on contruction services. This research shows that gender affects the characteristics of leader to apply management control system. Characteristics of leader relate to management control system to control the behavior of the business entity’s employes so they could resolve the motivation’s problems. When the characteristics of leadership applied appropriately, management control system formed effectively and it helps to resolve the bad behavior of the employes. Therefore, motivation’s problem of the employes could resolved well.b Keywords: gender, leadership, management control system, motivational problem
SPIRITUALITAS DALAM MENCEGAH FRAUD PADA CV RN JAYA LANGGENG MAKMUR Amalina Syamsiar
CALYPTRA Vol. 8 No. 1 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Publisher : Perpustakaan Universitas Surabaya

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Abstrak ─ Penelitian ini bertujuan untuk memberikan rekomendasi kepada perusahaan dan pihak-pihak yang membutuhkan terkait dengan pentingnya nilai spiritualitas yang ditanamkan di tempat kerja untuk menghindari tindak kecurangan (fraud) yang dapat terjadi di tempat kerja. Objek yang digunakan dalam penelitian ini adalah CV RN Jaya Langgeng Makmur yang bergerak di bidang konstruksi yang berfokus pada pengolahan limbah. Kecurangan ini dapat terjadi dikarenakan kurangnya pemahaman nilai spiritual di dalam diri seseorang, selain itu perusahaan tidak dapat melakukan internal control dengan baik. Faktor yang mendasari tindak kecurangan (fraud) adalah tekanan keluarga dan lebih mementingkan kepentingan pribadi. Karyawan juga telah bekerja cukup lama sehingga hal tersebut dianggap wajar saja dilakukan. Selain itu, adanya kepercayaan yang telah diberikan atasan kepada karyawan membuat kesempatan untuk melakukan tindak kecurangan (fraud). Hasil penelitian ini menunjukkan bahwa spiritualitas di tempat kerja dibutuhkan untuk dapat menciptakan suasana kerja yang kondusif dan memiliki pemikiran bahwa bekerja adalah ibadah. Spiritual intelligence dapat membantu individu untuk menciptakan kesadaran diri sebagai bentuk dari pencarian makna dan nilai sehingga terhindarkan dari tindakan yang buruk salah satuya adalah melakukan kecurangan. Kata Kunci: Spiritual, tempat kerja, kecurangan, fraud diamond, spiritual intelligence. Abstract ─ The purpose of this research to provide recommendation to company and who need those, related how importance of spiritual value that implanted in the workplace to prevent fraud that can happen in the workplace. The object used in this research is CV RN Jaya Langgeng Makmur which is engaged in constraction that focused on waste treatment. This fraud can happen due to a lack of understanding of spiritual values in a person, besides that the company can't do internal control properly. The underlying factor of fraud is family pressure and is more concerned with personal interests. Employee have also been working long enough so that it is considered reasonable to do. In addition, the trust that owner has given to employee makes the opportunity to commit fraud. The result of this research that spirituality in the workplace is needed to create a conducive working atmosphere and allow work is worship. Spiritual intelligence can help the individual to create self-awareness as a form of the various meanings and values avoided from a bad action, one of which is fraud. Keywords: Spiritual, workplace, fraud, fraud diamond, spiritual intelligence.
HUBUNGAN SISTEM PENGENDALIAN MANAJEMEN DAN FRAUD YANG TERJADI DI PT DJATIM SUPER COOKING OIL SURABAYA Nadya Christina
CALYPTRA Vol. 8 No. 1 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Publisher : Perpustakaan Universitas Surabaya

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ABSTRAK- Objek dari penelitian ini adalah PT Djatim Super Cooking Oil Surabaya, yaitu perusahaan minyak goreng yang berada di Surabaya. Penelitian ini menggunakan pendekatan kualitatif dengan menggunakan paradigma interpretivism. Penelitian ini bersifat explanatory research dengan menggunakan metode wawancara, observasi, dan analisis dokumen. Penelitian ini bertujuan untuk mengetahui hubungan sistem pengendalian manajemen dan fraud yang terjadi di PT Djatim Super Cooking Oil. Penelitian ini ingin menunjukkan bagaimana sistem pengendalian manajemen berpengaruh terhadap terjadinya fraud, dan juga untuk mengetahui kelemahan dari sistem pengendalian manajemen yang telah diterapkan. Temuan penelitian ini menunjukkan bahwa teori sistem pengendalian manajemen masih relevan dalam mempengaruhi karyawan melakukan fraud, karena penerapan sistem pengendalian manajemen yang lemah dapat berpotensi terhadap terjadiya fraud dalam perusahaan itu sendiri. Kata kunci: sistem pengendalian manajemen, fraud, kinerja karyawan ABSTRACT- The object of this research is PT Djatim Super Minyak Goreng Surabaya, which is a cooking oil company located in Surabaya. This research uses qualitative approach by using interpretivism paradigm. This research is explanatory research using interview method, and document analysis. This study aims to determine the management and fraud systems that occur in PT Djatim Super Cooking Oil. This study aims to find out how the management information system for fraud, and also to know. The findings of this study indicate that theories of the management system are still relevant in creating errors, leading to failure within the company. Keywords: management control system, fraud, employee performance
UPAYA PENINGKATAN PENDAPATAN ASLI DAERAH DALAM SEKTOR PARIWISATA DI KABUPATEN LUMAJANG PADA TAHUN 2016 – 2017 Desy Mega Wahyuningtyas
CALYPTRA Vol. 8 No. 1 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Publisher : Perpustakaan Universitas Surabaya

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Abstrak - Penelitian ini bertujuan untuk mendeskripsikan upaya peningkatan pendapatan asli daerah dalam sektor pariwisata di Kabupaten Lumajang. Pendekatan penelitian dilakukan dengan metode wawancara, observasi dan analisis data yang berkaitan dengan penerimaan pendapatan asli daerah pada tahun 2016-2017. Selama ini sudah ada upaya yang dilakukan pemerintah daerah untuk meningkatkan pendapatan asli daerah akan tetapi belum terlalu optimal yang dikarenakan masih sedikitnya sumber penerimaan pendapatan asli daerah dan minimnya sumber daya manusia yang terkait dengan pembayaran pajak daerah dan retribusi daerahnya dan juga pentingnya melakukan pengembangan dalam sector pariwisata. Untuk dapat meningkatkan pendapatan asli daerah maka Pemerintah Daerah perlu melakukan intensifikasi dan ekstensifikasi dengan harapan dapat meningkatkan pendapatan asli daerah di Kabupaten Lumajang. Kata Kunci: PAD, Pariwisata, Intensifikasi, Ektensifikasi. Abstract - This study aims to describe efforts to increase local revenue in the tourism sector in Lumajang Regency. The research approach is done by interview method, observation and data analysis related to revenue of original region in 2016-2017. So far, there has been an effort by the local government to increase the local revenue but it is not optimal yet due to the lack of sources of local revenue and the lack of human resources related to the payment of local taxes and user charges as well as the importance of doing development in the tourism sector. In order to increase local revenue, the Regional Government needs to intensify and extensification in the hope that it can increase the local revenue in Lumajang Regency. Keywords: PAD, Tourism, Intensification, Ektensifikasi.
ANALISIS GAYA KEPEMIMPINAN BERBASIS BUDAYA ARAB UNTUK MENINGKATKAN KINERJA KARYAWAN DI RESTORAN JUMBO SURABAYA Latifah Latifah
CALYPTRA Vol. 8 No. 1 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Publisher : Perpustakaan Universitas Surabaya

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Abstrak – Restoran Jumbo adalah satu restoran khas Arab karena dimiliki oleh seseorang beretnis Arab di Surabaya. Restoran ini memiliki gaya yang unik dalam kepemimpinannya. Kepemimpinan yang unik dianggap dalam menjadikan kinerja karyawan meningkat pada berjalannya waktu. Penelitian ini berusaha untuk menjelaskan antara gaya kepemimpinan dan sistem kontrol informal untuk meningkatkan kinerja karyawan di restoran Jumbo. Keberadaan sistem kontrol informal ini dipengaruhi oleh nilai-nilai budaya dan gaya kepemimpinan, kepemimpinan berbasis budaya Arab. Penelitian yang digunakan adalah penelitian terapan dengan metode pendekatan kualitatif. Penelitian ini berusaha memberikan rekomendasi untuk meningkatkan kinerja karyawan sehingga diperlukan sistem kontrol informal dan kepemimpinan berbasis budaya Arab yang dapat dilakukan dengan maksimal. Menurut hasil penelitian ini, dalam data yang telah didapat ternyata masih belum bisa menjadi proyek yang bisa menjadi panutan. Karena itu harus efektif kepemimpinan yang harus dilaksanakan oleh pemimpin restoran. Penguasaan pemimpin informal dan kepemimpinan Arab yang terimplementasikan dengan baik, akan dapat meningkatkan kinerja karyawan. Kata Kunci: Kepemimpinan, Arab, Cultural Control, Kinerja. Abstract - Jumbo Restaurant is a typical Arabian restaurant because it is invited by an Arab ethnic person in Surabaya. This restaurant presents a unique style in its leadership. Unique leadership in making employee performance increases over time. This research seeks to describe the leadership and informal control systems to improve employee performance in Jumbo restaurants. The existence of an informal control system carried out by cultural values and leadership styles, Arab cultural-based leadership. The research is applied research with qualitative approach method. This study aims to improve employee performance. The required system and Arabic distribution can be maximized. According to the results of this study, in the data that has been obtained it still can not be a project that can be a role model. Because it has an effective leadership that must be implemented by restaurant leaders. The mastery of informal leaders and wellexecuted Arab leadership will improve employee performance. Keywords: Leadership, Arabic, Cultural Control, Performance
STUDI DESKRIPTIF PERSEPSI, MINAT, DAN MOTIVASI MAHASISWA JURUSAN AKUNTANSI UNIVERSITAS SURABAYA TERHADAP PROFESI AKUNTAN PUBLIK Vordina Victomaria Sarintohe; Senny Harindahyani
CALYPTRA Vol. 8 No. 1 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Publisher : Perpustakaan Universitas Surabaya

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INTISARI: Penelitian ini bertujuan untuk mengetahui bagaimana gambaran dari persepsi, minat dan motivasi mahasiswa terhadap profesi akuntan publik. Jenis penelitian yang digunakan adalah applied research dengan metode pendekatan triangulasi. Teknik pengumpulan data pertama yang dilakukan penulis adalah dengan pendekatan kuantitatif yaitu melalui penyebaran kuisioner dengan metode quota sampling dan yang kedua adalah dengan pendekatan kualitatif yaitu melalui wawancara dengan metode snowball sampling. Hasil penelitian menunjukan adanya perbedaan persepsi, minat, dan motivasi antara mahasiswa junior dan senior terhadap profesi akuntansi. Hal tersebut disebabkan karena adanya perbedaan informasi atau pengetahuan yang diterima oleh mahasiswa junior dan senior. Oleh karena itu dibutuhkan peranan dosen untuk membangun persepsi, minat, dan motivasi mahasiswa terhadap profesi akuntan publik. Kata Kunci: Persepsi mahasiswa, minat mahasiswa, motivasi mahasiswa, peranan dosen ABSTRACT: This research aims to find out how the picture of the perception, interest, and motivation of students towards the profession of public accountants.The type of research used is applied research with triangulation approach method. The first data collection technique done by the writer is with quantitative approach that is through the distribution of questionnaires with quota sampling method and the second is with qualitative approach that is through interview with snowball sampling method.The result of the research shows the difference perception, interest, and motivation between junior and senior students toward the profession of public accountants. This is due to differences in information or knowledge received by junior and senior students. Therefore, it takes the role of lecturers to build the perception, interest, and motivation of students to the profession of public accountants. Keywords: Student perception, student interest, student motivation, lecturer role.

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