University of Surabaya Journal
Not a member yet
4058 research outputs found
Sort by
Sistem pengendalian manajemen berbasis nilai publik: Studi kasus pada Suroboyo Bus
Get PDFThe objective of this paper is to deeply study about how the management control system of a public sector organisation contributes to the creation of public value as expected by the stakeholders. This research is designed as a qualitative case study with the interpretive paradigm. Suroboyo Bus case was chosen as it fits with the purpose of the study and its accessibility. Public Value Management (PVM) theory explains the investigated phenomenon, with the levers of control framework used as the theoretical reference to explain the MCS of Suroboyo Bus. This research found that the MCS of Suroboyo Bus was designed to support the creation of public value. The internalised value of the Suroboyo Bus managers and staff have made the MCS implementation focus upon the public values. The change from UPTD to BLUD became the foundation to facilitate the public value creation. The MCS in operational, budgetary and administration cycles are focused upon maintaining and improving the service quality of the mass public transport of Suroboyo Bus. However, this result may differ across organisational context, hence it is necessary to further advance the study to other public organisations to enhance the knowledge of MCS and public value creation
Determinants of earnings quality: The role of managerial ownership
Get PDFThis research analyzes and determines the effect of investment opportunity set, earnings persistence, and capital structure on earnings quality by making managerial ownership a moderating variable. This research is classified as a type of quantitative research with panel data obtained from secondary financial report data that has been published through Indonesian Stock Exchange website. Furthermore, the research sample was filtered using purposive sampling technique with several predetermined criteria to obtain 30 manufacturing companies registered at ISSI for 2019-2021 that met the criteria with a 3-year observation span. So, the total sample used was 90. Data analysis in this study used Moderated Regression Analysis. After testing with the Eviews 9 tools, the results show that the IOS variable has a positive and significant effect on earnings quality, earnings persistence has a negative but significant effect, while earnings persistence has no effect on earnings quality. Managerial ownership can only moderate the IOS’ relationship to earnings quality, however earnings persistence and capital structure variables cannot be moderated by managerial ownership in influencing earnings qualit
Pendugaan Umur Simpan Roti Sourdough Bekatul Menggunakan Metode ASLT dengan Pendekatan Arrhenius
Get PDFAbstract—Sourdough bread is a type of bread made with sourdough containing a consortium of Lactobacillus spp bacteria and yeast from the fermentation of flour and water for approximately 7 days. Rice bran sourdough bread was chosen because of its nutritional content, namely protein, fat, carbohydrates, crude fiber, calories and is rich in B vitamins, especially vitamin B1 (thiamin). Rice bran sourdough bread is a functional bakery product that is expected to have a longer shelf life than bread in general. The aim of this research is to determine the shelf life of bran sourdough bread with various types of packaging, namely vacuum and plastic packaging. The method used is the Accelerated Shelf-Life Test (ASLT) method with test parameters used including color test, water activity test, Total Plate Number (ALT) test. The test results showed that on the 8th day, 50% of panelists rejected the bran sourdough bread. The test parameter that has the lowest critical activity energy (EA) value for determining the shelf life of rice bran sourdough bread is the bacterial contaminant test. Based on these results, the EA parameter the bacterial contaminant determines the Arrhenius equation calculation formula for the shelf life of rice bran sourdough bread. The results of calculating the shelf life of rice bran sourdough bread in vacuum packaging at temperatures of 32°C, 42°C and 52°C are 10.2; 8.88; 7.79 days, while in plastic packaging at temperatures of 32°C, 42°C and 52°C it is 8.3; 7.64; 7.07 days. Unpackaged bran sourdough bread at temperatures of 32°C, 42°C, and 52°C, namely 1.57; 1.23; 0.98 days. Rice bran sourdough bread packaged in vacuum plastic has a longer shelf life compared to sourdough bread without the addition of rice bran.
Keywords: sourdough bread, rice bran flour, arrhenius, shelf life, vacuum
Abstrak—Roti sourdough merupakan jenis roti yang dibuat dengan adonan asam yang berisi konsorsium bakteri Lactobacillus spp. dan ragi dari hasil fermentasi tepung terigu dan air selama kurang lebih 7 hari. Roti sourdough bekatul dipilih karena kandungan zat gizi yang dimiliki oleh bekatul yaitu protein, lemak, karbohidrat, serat kasar, kalori serta kaya akan vitamin B, terutama vitamin B1 (thiamin). Roti sourdough bekatul merupakan produk bakery fungsional yang diharapkan memiliki umur simpan lebih lama dari roti pada umumnya. Tujuan penelitian ini adalah mengetahui umur simpan roti sourdough bekatul dengan variasi jenis kemasan yaitu dikemas vakum dan plastik. Metode yang digunakan adalah metode Accelerated Shelf-Life Test (ASLT) dengan parameter uji yang digunakan meliputi uji warna, uji aktivitas air, uji jumlah kontaminan menggunakan Angka Lempeng Total (ALT). Hasil uji menunjukkan pada hari ke-8, roti sourdough bekatul mengalami penolakan panelis sebanyak 50%. Parameter uji yang memiliki nilai energi aktivitasi terendah (EA) kritis mutu untuk penentuan umur simpan roti sourdough bekatul adalah uji kontaminan bakteri. Berdasarkan hasil tersebut, EA parameter kontaminan bakteri menjadi penentu rumus perhitungan persamaan Arrhenius untuk umur simpan roti sourdough bekatul. Hasil perhitungan umur simpan roti sourdough bekatul pada kemasan vakum pada suhu 32°C, 42°C, dan 52°C yaitu 10,2; 8,88; 7,79 hari, sedangkan pada kemasan plastik pada suhu 32°C, 42°C, dan 52°C yaitu 8,3; 7,64; 7,07 hari. Roti sourdough bekatul tanpa dikemas pada suhu 32°C, 42°C, dan 52°C yaitu 1,57; 1,23; 0,98 hari. Roti sourdough bekatul dengan dikemas plastic vakum memiliki umur simpan lebih lama dibandingkan dengan roti sourdough tanpa penambahan bekatul.
Kata Kunci: roti sourdough, tepung bekatul, arrhenius, umur simpan, vaku
Application Failure Mode Effect Analysis for Risk Management in New Costumer Acceptance Project in Garment Industry with approaching Project Management Body of Knowledge
Get PDFPurpose: This research aims to identify risks at the time of fulfillment of the requirements set by the customer and determine their mitigation.
Method: In order to achieve the goal, researchers use the PMBOK approach that focuses on risk management by creating WBS and RBS. From the existing risks assessed using the FMEA method by conducting a survey to get the S, O and D values then calculating the RPN.
Result: the highest RPN value in this study is 330 at risk 5.2. The understanding of PIC system and procedures in making the system, based on the result of brainstorming is decided that the mitigation is recruiting employee who is experienced in applying BSCI and factory evaluation audits due to the unavailability of employees who will become PIC compliance.  
ANALISIS MINAT BERWIRAUSAHA MELALUI IMPLEMENTASI DUA PERSPEKTIF TEORI (SCT x TPB)
Get PDFEntrepreneurs play a significant role in a country's development, particularly in its economic growth. Recognizing the importance of entrepreneurship, many countries, including Indonesia, have integrated entrepreneurial education into their school curriculum to equip students with fundamental entrepreneurial skills and knowledge. This implementation aims to foster students' entrepreneurial intention upon graduation. This study aims to investigate the impact of entrepreneurial education on students' entrepreneurial intention. To achieve this goal, we employ two theoretical frameworks: The Social Cognitive Theory (SCT) and The Theory of Planned Behavior (TPB). Both theories emphasize the role of self-efficacy as a key determinant of individual intention towards behavior. Additionally, TPB highlights the significance of perceived behavioral control in shaping individual intention. By utilizing Partial Least Square (PLS) analysis, we examine our proposed conceptual framework, which explores the relationship between entrepreneurial education and students' entrepreneurial intention. Our findings indicate that self-efficacy plays a crucial role in mediating the link between entrepreneurial education and entrepreneurial intention. However, we were unable to provide sufficient evidence to support the significant impact of perceived behavioral control on improving students' entrepreneurial intention. The results of this study hold both theoretical and practical implications, which will be thoroughly discussed.Wirausaha memiliki peran penting dalam perkembangan suatu negara, khususnya dalam pertumbuhan ekonomi. Pentingnya peran tersebut mendorong banyak negara untuk mengintegrasikan pendidikan wirausaha ke dalam kurikulum pendidikan untuk melengkapi peserta didik dengan keterampilan dan pengetahuan dasar dalam berwirausaha. Selain itu, integrasi ini juga bertujuan untuk meningkatkan minat peserta pendidikan untuk menginisiasi usaha mandiri setelah lulus. Penelitian ini bertujuan untuk menyelidiki peran dari pendidikan wirausaha terhadap minat berwirausaha peserta pendidikan. Untuk mencapai tujuan ini, kami menggunakan dua kerangka teori utama: Social Cognitive Theory (SCT) dan Theory of Planned Behavior (TPB). Kedua teori tersebut menekankan peran dari self-efficacy sebagai determinan penting dari minat perilaku seorang individu. Secara khusus, TPB juga menyoroti pentingnya perceived behavioral control dalam membentuk minat perilaku individu. Analisis Partial Least Square (PLS) digunakan untuk mengevaluasi kerangka model konseptual yang dibentuk untuk menjelaskan hubungan antara pendidikan wirausaha dan minat berwirausaha dari peserta pendidikan wirausaha di tingkat perguruan tinggi. Hasil penelitian menunjukkan bahwa self-efficacy memiliki peran penting dalam memediasi hubungan antara pendidikan wirausaha dan minat berwirausaha. Temuan menarik dari hasil penelitian menunjukkan bahwa perceived behavioral control tidak memiliki pengaruh signifikan dalam meningkatkan minat berwirausaha. Hasil penelitian ini memiliki implikasi teoritis dan praktis yang akan didiskusikan dalam artikel ini
Pengaruh Program Pengungkapan Sukarela Terhadap Kesadaran Wajib Pajak dalam UU HPP
Get PDFThe voluntary disclosure program was created to provide taxpayers with the opportunity to disclose unmet tax obligations voluntarily through payments based on the disclosure of their assets. This study uses social learning theory because it is closely related to taxpayer awareness. Through tax socialization provided by the tax authorities, taxpayers obtain tax knowledge about tax law. The problem in this study is to examine the legal certainty of the voluntary disclosure program on taxpayer awareness in the HPP Law. Law Number 7 of 2021 concerning Harmonization of Tax Regulations, namely the government wants to continue to increase taxpayer voluntary compliance, the reform steps taken through the HPP Law are through several things, namely by strengthening tax administration (KUP), taxpayer voluntary disclosure programs (PPS), and broadening the tax base which aims to create justice and equality through policy improvements in income tax, VAT, excise and the introduction of carbon tax. The effect of the voluntary disclosure program in the Harmonization of Tax Regulations Act has an influence on taxpayer awareness, which can be seen in the 2022 komwasjak, the realization of tax revenue reached Rp2,034.5 trillion. Finance Minister Sri Mulyani noted that tax revenue had reached IDR 1,387.78 trillion in September 2023. This value reached 80.78% of this year's target. With the awareness of taxpayers in paying taxes, it can increase state revenue
Determinant of Successful Tuberculosis Treatment in Puskesmas Singosari in 2020-2022
No full textAbstract—Indonesia is one of the countries that contribute the most mortality of TB in the world. The tuberculosis treatment success rate in Indonesia is 86% meanwhile is still far from the target coverage of the TB treatment success rate (90%). This study conducted to determine the determinant factors of successful TB treatment in Puskesmas Singosari. A cross-sectional design study was constructed for this study and used SITB and form TB as a research instrument. The population of this study were all drug-susceptible TB patients who had completed treatment at the Puskesmas Singosari in 2020, 2021, and QI-QII in 2022. The sample of this study was 71 people from 99 total population. The dependent variable is the success of drug-susceptible TB treatment. Independent variables are sex, age, weight, regular use of anti-tuberculosis drugs, and comorbidities. The data processing and analysis are being conducted using SPSS software. Chi-square analysis showed that the variable weight changes have a significant assosiation to successful tuberculosis treatment (p = 0,014; OR = 9,818). Puskesmas Singosari's TB Team can collaborate with the nutritionist team to optimize TB treatment by monitoring nutritional status and weight gain of drug-susceptible TB patients.
Keywords: tuberculosis, drug-susceptible, successful treatment, determinant
Abstrak—Indonesia termasuk salah satu negara penyumbang sebagian besar kasus kematian TB secara global. Persentase keberhasilan pengobatan TB di Indonesia ialah 86%, dimana masih jauh dari target cakupan keberhasilan pengobatan TB (90%). Penelitian ini dilaksanakan untuk mengetahui faktor determinan yang berhubungan dengan keberhasilan pengobatan TB Sensitif Obat di Puskesmas Singosari. Desain studi cross sectional digunakan dengan data sekunder bersumber dari SITB dan arsip formulir TB. Populasi dari penelitian ini adalah seluruh pasien TB-SO yang telah menyelesaikan pengobatan di Puskesmas Singosari pada tahun 2020, 2021, dan TW I-II tahun 2022. Sampel penelitian berjumlah 71 orang dari total populasi 99 orang. Variabel terikat dari penelitian ini yaitu keberhasilan pengobatan TB-SO. Variabel bebas yang diteliti yaitu jenis kelamin, usia, BB awal pengobatan, perubahan BB selama pengobatan, keteraturan minum OAT, dan komorbid. Hasil analisis membuktikan bahwa variabel perubahan berat badan berhubungan secara signifikan dengan keberhasilan pengobatan TB (p = 0,014; OR = 9,818). Rata-rata kenaikan berat badan pada pasien yang berhasil menjalani pengobatan TB adalah sebesar 2,19 kg. Tim P2TB Puskesmas Singosari dapat bekerjasama dengan program gizi masyarakat dalam optimalisasi pengobatan pasien TB melalui pemantauan status gizi dan kenaikan BB Pasien.
Kata kunci: tuberkulosis, sensitif obat, keberhasilan pengobatan, determinan
 
Pengukuran Willingness To Pay: Adakah Pendekatan Terbaik?
Get PDFAbstract—Commercial decisions, such as pricing or new product launches, require knowledge of consumers' willingness to pay (WTP) for a product. WTP is crucial in marketing practice and serves as the main basis for making decisions in marketing strategy. Various approaches to measuring WTP have emerged. Through a comparative descriptive literature study, this research aims to answer the question: Is there a superior approach to measuring WTP? The results indicate that there is no single best approach, as each method has its own advantages and disadvantages. The study examines various existing WTP measurement approaches, including Direct and Indirect Approaches, Hypothetical and Actual Contexts.
Keywords: WTP, direct approach, indirect approach, hypothetical context, actual context, REAL
Abstrak—Putusan komersial seperti penetapan harga atau peluncuran produk baru memerlukan pengetahuan yang memadai tentang seberapa konsumen bersedia membayar (WTP) suatu produk. Tidak mengherankan bila WTP dipandang memiliki posisi yang sangat penting dalam praktik pemasaran dan merupakan landasan utama dalam pengambilan putusan di bidang strategi pemasaran. Oleh karena itu tidaklah mengherankan bila muncul berbagai pendekatan dalam pengukuran WTP. Dari berbagai pendekatan pengukuran WTP yang ada pada saat ini, melalui studi literatur deskriptif komparatif, studi ini dilakukan untuk menjawab pertanyaan: Adakah suatu pendekatan yang bisa disebut sebagai pendekatan terbaik, yaitu unggul dalam segala aspek? Hasil studi menunjukkan bahwa dari berbagai pendekatan pengukuran WTP yang ada pada saat ini belum ada suatu pendekatan yang bias diberi label sebagai pendekatan terbaik karena tiap pendekatan memiliki kelebihan dan kekurangan.
Kata Kunci: WTP, pendekatan langsung, pendekatan tidak langsung, konteks hipotetis, konteks aktual, REAL
 
Navigating Style: Exploring the Influence of Perceived Benefit and Perceived Ease of Use on Attitude Towards Use in AI-Enhanced Fashion E-Commerce
Get PDFPurpose: This research will focus on empirical analysis of the role of attitude towards use as a mediating variable between perceived benefit and perceived ease of use towards actual use. The research object is consumers who use e-commerce in Indonesia to purchase products in the fashion industry.
Method: This research adopts a quantitative-explanatory approach, focusing on the consumer e-commerce within the fashion industry as its target population. The precise magnitude of this population remains indeterminate. Employing a purposive sampling technique, carrying 270 of respondents whom at least two purchases of fashion items through e-commerce.
Result: Perceived Benefit and Perceived Ease of Use positive significant toward Actual Use. Furthermore, Perceived Benefit and perceived Ease of Use positive significant on Attitude Towards Use. Moreover, Attitude Towards Use positive significant on Actual Use. In terms of indirect hypothesis testing, Attitude Towards Use is partially mediating both the relation between Perceived Benefit and Perceived Ease of Use on Actual Use
Ownership Structure on Dividend Policy in The Indonesian Stock Exchange
Get PDFPurpose: This research analyses how ownership structure affects dividend policy.
Method: Quantitative with a pool least square (PLS) regression model was used as a research method, and the research sample was drawn from all non-financial sector companies registered in IDX from 2017 to 2021. Independent variables such as family ownership, institutional ownership, and concentration ownership. This research also has a control variable such as return on assets, debt to equity ratio, firm size, firm age, free cash flow, and volatility (business risk).
Result: This research found that family ownership, institutional ownership, concentration ownership, return on assets, firm size, age of firm, free cash flow, and volatility (business risk) all have a significant effect on dividend yield, but the debt to equity ratio has no effect