CORPORATE SOCIAL RESPONSIBILITY SEBAGAI BENTUK PERTANGGUNG-JAWABAN ORGANISASI BISNIS TERHADAP STAKEHOLDER

Corporate social responsibility is the managerial obligation to take action that protects and improves both the welfare of society as a whole and the interests of the organization. Management must strive to achieve societal as well as organizational goals. Society as one of the organizational stake holders should be served and their interest should be protected in order to accomplish one of the main organizational objectives: increasing value of the firm. In the past two decades, this issue becomes stronger and even today it becomes an important issue raised by the society that gives intensive pressure on organization performance. One challenge facing managers who are attempting to be socially responsive is to determine which specific social obligations are implied by their business situation. Managers in the tobacco industry, for example, are probably socially obligated to contribute to public health by pushing for development of innovative tobacco products that do less harm to people’s health not only for the smoker itself, but also for all persons around it. Clearly, management’s performance should be monitored and valued based not only on their achievement to reach their organizational goals, but also in their effort to serve and accommodate stake holder’s interest and needs

AUDIT OPERASIONAL PADA SIKLUS PENDAPATAN INTERNET SERVICE PROVIDER X DI SURABAYA

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

AUDIT OPERASIONAL PADA SIKLUS PENDAPATAN INTERNET SERVICE PROVIDER X DI SURABAYA

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

PERANCANGAN BLUEPRINT ANTI-FRAUD PROGRAM UNTUK MEMINIMALISASI RISIKO TERJADINYA FRAUDDI CV MOGA JAYA

This is a qualitative-explanatory research and is a basic research because the researcher tried to design anti-fraud program in order to help the company to minimize the risk of fraud occurring inthe short and long term. Companies used by researchers is a family business that has a medium business scale (UMKM). UMKM has a huge contribution to the overall Indonesia's GDP with a figure that reached 57% in 60% and continues to grow in the future. UMKMs also contribute to the provision of employment in Indonesia with an average employment upto 95% annually over the past five years. The average growth of UMKMs is also always positive, including the apparel industry. This good growth were not followed by any good news about the internal control of UMKM itself. Previous research suggests that internal controls built by SMEs are less effective. Another concern states that family business also has an internal control that is not very effective when compared with non-family businessbecause of lack of implementation and excessive trust. A weak internal control, regardless of the lackof scope or implementation, will make a business vulnerable to fraud with any motivation (four fraud motivations based on fraud diamonds). Therefore, it is very important for an organization to design an Anti-Fraud Program to minimize the risk of fraud, especially by eliminating the opportunity factor. The results show that the company has implemented anti-fraud programs, although it is still very limited, and desire to create an effective anti-fraud program in a short time. Therefore, researcher will try to design an effective anti-fraud blueprint program for companies, especially for the income cycle

AUDIT OPERASIONAL PADA SIKLUS PENDAPATAN INTERNET SERVICE PROVIDER X DI SURABAYA

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

PENERAPAN AUDIT OPERASIONAL DALAM RANGKA EFEKTIVITAS, EFISIENSI DAN EKONOMIS PENGELOLAAN SEDIAAN CV. LIPI GADING DI BALI

Abstract - Tourism is one of the fastest growing economic sectors, marked by international tourist arrivals and incomes. The development of tourism makes the art of handicrafts also growing because many tourist arrivals from different countries. This study aims to improve understanding about implementation of operational audit in order to effectiveness, efficiency and economics inventory management CV. Lipi Gading in Bali. This research uses qualitative descriptive research paradigm with data collected using interview method, observation and document analysis. The result in this study shows there are some problems encountered such as bad consignment systems, absence of stock card on finished goods, poor storage of intermediate goods, forecasting errors in purchasing imported stocks, delays in delivering goods and the occurrence of natural disasters. The existence of operational audit aims to assess the performance of the company in inventory management activities in order to effectiveness, efficiency and economics, so that companies can make improvement to improve performance and strategic decision making

PERANCANGAN BLUEPRINT ANTI-FRAUD PROGRAM UNTUK MEMINIMALISASI RISIKO TERJADINYA FRAUDDI CV MOGA JAYA

This is a qualitative-explanatory research and is a basic research because the researcher tried to design anti-fraud program in order to help the company to minimize the risk of fraud occurring inthe short and long term. Companies used by researchers is a family business that has a medium business scale (UMKM). UMKM has a huge contribution to the overall Indonesia's GDP with a figure that reached 57% in 60% and continues to grow in the future. UMKMs also contribute to the provision of employment in Indonesia with an average employment upto 95% annually over the past five years. The average growth of UMKMs is also always positive, including the apparel industry. This good growth were not followed by any good news about the internal control of UMKM itself. Previous research suggests that internal controls built by SMEs are less effective. Another concern states that family business also has an internal control that is not very effective when compared with non-family businessbecause of lack of implementation and excessive trust. A weak internal control, regardless of the lackof scope or implementation, will make a business vulnerable to fraud with any motivation (four fraud motivations based on fraud diamonds). Therefore, it is very important for an organization to design an Anti-Fraud Program to minimize the risk of fraud, especially by eliminating the opportunity factor. The results show that the company has implemented anti-fraud programs, although it is still very limited, and desire to create an effective anti-fraud program in a short time. Therefore, researcher will try to design an effective anti-fraud blueprint program for companies, especially for the income cycle

PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA SEKTOR NON KEUANGAN DAN NON BUMN YANG TERDAFTAR DI BEI TAHUN 2010, 2011, DAN 2012

Penelitian ini bertujuan untuk melihat manakah diantara profitabilitas, likuditas, solvabilitas, ukuran perusahaan, dan jenis industri yang memiliki pengaruh terhadap pengungkapan corporate social responsibility (CSR). Sebab hal tersebut dapat menunjukkan apakah perusahaan beroperasi tidak hanya berfokus untuk mendapatkan keuntungan serta menarik investor maupun kreditor untuk menanamkan modalnya, tetapi juga berfokus pada kepentingan stakeholder lainnya, seperti masyarakat, lingkungan, dll. Selain itu, penelitian ini juga dapat memberikan gambaran bagaimana pengungkapan CSR perusahaan di Indonesia baik per sektor maupun per tahun. Penelitian ini menggunakan pendekatan kuantitatif dengan metode causal study karena tujuan penelitian ini untuk menguji pengaruh karakteristik perusahaan terhadap pengungkapan CSR. Sampel yang digunakan yaitu sektor industri non keuangan dan non BUMN tahun 2010, 2011, dan 2012. Sedangkan, teknik pengambilan sampel menggunakan stratified random sampling dengan jumlah sampel sebanyak 357 perusahaan. Hasil penelitian menunjukkan bahwa ROA, CRT, dan DTA tidak  berpengaruh signifikan terhadap pengungkapan CSR. Besar kecilnya rasio-rasio tersebut tidak mempengaruhi pengungkapan CSR sektor industri di Indonesia. Sedangkan, SIZE dan Jenis Industri menunjukkan hubungan positif signifikan terhadap pengungkapan CSR. Hal tersebut menunjukkan semakin besar ukuran perusahaan, maka semakin luas informasi tentang CSR. Hasil pengujian juga menunjukkan bahwa perusahaan-perusahaan di Indonesia memiliki pengungkapan CSR yang berbeda-beda baik antar sektor maupun antar tahun pengungkapan CSR. This study aims to see which of profitability, liquidity, solvency, company size, and type of industry that have an influence on the disclosure of corporate social responsibility (CSR). Because it can indicate whether the company operates not only focus to generate value and attract investors and creditors to invest, but also focuses on the interests of other stakeholders, such as community, environment, etc. In addition, this study also illustrates how the disclosure of CSR companies in Indonesia, both per sector and per year. This study uses a quantitative approach to the study of the causal method for the purpose of this study was to examine the effect of firm characteristics on the disclosure of CSR. The sample that used is non-financial sector and non- state-owned companies in 2010, 2011, and 2012. Meanwhile, the sampling technique using stratified random sampling with a sample size of 357 companies. The results showed that ROA, CRT, and DTA no significant effect on CSR disclosure. These ratios does not affect CSR disclosure industrial sector in Indonesia. Meanwhile, SIZE and industry type showed a significant positive relation to the disclosure of CSR. This shows the greater size of the company, more extensive information about CSR. The test results also showed that companies in Indonesia have CSR disclosures vary both between sectors and between years of CSR disclosure

PENERAPAN AUDIT OPERASIONAL DALAM RANGKA EFEKTIVITAS, EFISIENSI DAN EKONOMIS PENGELOLAAN SEDIAAN CV. LIPI GADING DI BALI

Abstract - Tourism is one of the fastest growing economic sectors, marked by international tourist arrivals and incomes. The development of tourism makes the art of handicrafts also growing because many tourist arrivals from different countries. This study aims to improve understanding about implementation of operational audit in order to effectiveness, efficiency and economics inventory management CV. Lipi Gading in Bali. This research uses qualitative descriptive research paradigm with data collected using interview method, observation and document analysis. The result in this study shows there are some problems encountered such as bad consignment systems, absence of stock card on finished goods, poor storage of intermediate goods, forecasting errors in purchasing imported stocks, delays in delivering goods and the occurrence of natural disasters. The existence of operational audit aims to assess the performance of the company in inventory management activities in order to effectiveness, efficiency and economics, so that companies can make improvement to improve performance and strategic decision making

PENERAPAN AUDIT OPERASIONAL DALAM RANGKA EFEKTIVITAS, EFISIENSI DAN EKONOMIS PENGELOLAAN SEDIAAN CV. LIPI GADING DI BALI

Abstract - Tourism is one of the fastest growing economic sectors, marked by international tourist arrivals and incomes. The development of tourism makes the art of handicrafts also growing because many tourist arrivals from different countries. This study aims to improve understanding about implementation of operational audit in order to effectiveness, efficiency and economics inventory management CV. Lipi Gading in Bali. This research uses qualitative descriptive research paradigm with data collected using interview method, observation and document analysis. The result in this study shows there are some problems encountered such as bad consignment systems, absence of stock card on finished goods, poor storage of intermediate goods, forecasting errors in purchasing imported stocks, delays in delivering goods and the occurrence of natural disasters. The existence of operational audit aims to assess the performance of the company in inventory management activities in order to effectiveness, efficiency and economics, so that companies can make improvement to improve performance and strategic decision making