Private Universities In Surabaya Research Articles

Exploration of the Meaning of Mental Revolution Values in Forensic Accounting Context

This article aims to explore the meaning of mental revolution in relation to forensic accounting. The values of mental revolution include the method of research carried out with a qualitative approach to data collection through questionnaires. Questionnaires are designed openly with answers in the form of essays. Respondents are accounting students at three private universities in Surabaya. The results of the analysis are carried out in a thematic way. The answers from the respondents are grouped into themes that are the value of serving, clean, orderly, independent, and united. Perceptions of the value of serving include giving good information and in accordance with the facts. Perception of the net is the provision of accurate information without the addition or reduction of accounting information. Orderly is perceived to follow the rules set out in the code of ethics of an accountant. Perceptions of independence are independent in making all decisions and in giving opinions. Unified perception is being able to accept and listen to the opinions of the team. Keywords

PERANCANGAN KINERJA SISTEM INFORMASI DENGAN METODE BALANCED SCORECARD DAN ANALYTICAL HIERARCHY PROCESS

<p>XYZ University as one of private universities in Surabaya which is quite in demand, has the support of Information Systems and Information Technology in carrying out its academic operational activities. But the existence of the information system has not been fully integrated with the related work units, and there are some information systems that are not used as the information system should be within the Technical Implementation Unit of the Information and Communication Technology (UPT TIK). UPT TIK itself is still less than the maximum in carrying out its duties as a unit that takes care of various things related to academic operational activities. As well as the institution itself does not have a strategic planning of information systems and technology coherent between the vision and mission with operational programs. By looking at the above problems, the constraints of information system performance at XYZ University lies in the system and employees and the inability of the institution to formulate and describe comprehensive strategic planning and strategic planning formulation model. Therefore, the authors conduct research with the title “Performance Design of Information System Using Balanced Scorecard (BSC) and Analytical Hierarchy Process (AHP)”. Balanced Scorecard is a measure and a management system that views the performance of a business unit from four perspectives: financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. Weighted results for each perspective are: customer perspective (42.8%), internal business process perspective (35.0%), growth and learning perspective (14.4%), and financial perspective (7.8%). Based on the weighting, performance evaluation is done by comparing the performance measurement result against the performance target. Performance evaluation is done by using Traffic Light System.</p>

THE EFFECT OF SOCIAL CAPITAL AND KNOWLEDGE SHARING ON INNOVATION CAPABILITY

This research examines social capital and knowledge sharing effect on innovation capability among lectures in universities. Social capital was analyzed using three constructs, namely trust, norm and network, while knowledge sharing was broken down into two variables, namely knowledge collecting and knowledge donating. Innovation capability was explained on an individual level based on personality, behavioral and output perspectives. The research model and hypotheses were developed from the literature. Data collection is conducted through a survey on lecturers of private universities in Surabaya. The obtained data from the questionnaires were analyzed with the Partial Least Square (PLS) to investigate the research model. The results suggest that social capital significantly influences innovation capability, while high level of knowledge collecting and knowledge donating can lead to high level of innovation capability. This study offers a foundation to analyze the relationships between social capital, knowledge-sharing process, consisting of knowledge collecting and knowledge donating, and innovation capability

A STUDY ON THE READING SKILLS OF EFL UNIVERSITY STUDENTS

The present study attempts to investigate kinds of reading skills that EFL (English as a Foreign Language) University students have difficulty with. For this purpose, two reading tests which covered seventeen kinds of reading skills were developed and administered to ten students of batch 2003 studying at an English Department of a private university in Surabaya, Indonesia. The analysis showed that each reading skill had different level of difficulty for the respondents.

Consumers’ evaluation toward tobacco companies: implications for social marketing

Purpose – Given the well-documented outcomes of corporate social responsibility (CSR) activities, tobacco companies that exhibit CSR may be trusted and consumers may hold positive attitudes towards tobacco companies further contributing to and reinforcing smoking behaviours, which is a highly undesired and addictive behaviour. Thus, the purpose of this paper is to understand smokers and non-smokers views of CSR activities by Indonesian tobacco companies. Design/methodology/approach – Data were collected from a large private university in Surabaya, Indonesia. There were 191 usable questionnaires with 91.7 per cent male and 8.3 per cent female. The number of smokers and non-smokers were evenly split, 49 per cent smokers and 51 per cent non-smokers which is slightly lower than the 67 per cent of male smokers in Indonesia. Of the 94 smokers in the sample, 69 per cent reported smoking on a daily basis. Findings – The results of this study suggest that CSR activities are able to cultivate favourable images of the tobacco companies especially for those who are currently smoking. CSR in the domain of the tobacco industry increases people’s favourable association with the company. Moreover, the findings show that consumer-company identification does not affect company evaluation (CE) and consumer sensitivity towards corporate social performance becomes a motivator which positively affects CE among smokers. Practical implications – This study has important implications for social marketing practice and research where the dominant focus remains on the downstream. In the case of smoking in Indonesia social marketing efforts directed towards mid and upstream may be more effective than downstream social marketing interventions which have to compete with global tobacco corporations. Originality/value – This is one of the first studies to explore the impact of CSR and one of the first studies to examine Indonesia, the world’s fourth most populous country which exhibits a very high male smoking rate.

INFLUENTIAL FACTORS IN CHOOSING HIGHER EDUCATION INSTITUTION: A CASE STUDY OF A PRIVATE UNIVERSITY IN SURABAYA

Nowadays, tertiary education has taken more important role for Indonesian people. The growing number of tertiary education enrollment rate accompanied by the increasing number of higher education insitutions in Indonesia show that there is opportunity as well as threat for higher education insitutions in Indonesia. The purpose of this research is to know what factors influence the high school students in choosing their higher education institution. Specifically, this research wants to help one of the best private universities in Surabaya to improve its competitiveness compared to other higher education institutions. The respondents of the research are 426 students from several high schools in Surabaya. The analysis is done using descriptive statistics to find out which factors are the most significant ones. From the research, it is found out that the students’ interest, the ability to follow the courses, and the parents’ advice are the top three significant factors that influence the high school students in choosing their higher education institution. For the attributes of the institution, the reputation and the values of the institution as well as the success of its alumni are the top three factors that influence the decision in choosing the higher education institution.

Are religious people more caring? Exploring the impact of religiosity on charitable organizations in a developing country

The purpose of this study is to explore the impact of religiosity on reasons that individuals volunteer. Additionally, this study will investigate the pro‐social attitudes towards helping others and charitable organizations. This study focuses on Indonesia where religion plays an important role in daily life. The data were derived from a convenience sampling at a large private university in Surabaya, Indonesia (N = 258). The results showed that individuals with high intrinsic and extrinsic personal religiosity were more likely to have ‘other‐oriented’ reasons when performing philanthropic activities. Nonetheless, religiosity did not influence attitudes of individuals towards helping others. This study contributes to the debate regarding the effect of religious values on pro‐social attitudes in the context of a developing country. Furthermore, the study provides social implications for researchers, policy makers and practitioners operating in a developing country. This is one of the first few studies exploring the impact of religion on attitude towards charitable organization in Indonesia.Copyright © 2014 John Wiley & Sons, Ltd.

The Institution Image And Trust And Their Effect On The Positive Word Of Mouth

In marketing, it is important to see how competitive a university is. Among public universities (PTN) and private universities (PTS), it shows a very competitive situation recently. To overcome this problem, it requires shaping up the institution image and trust for increasing the positive word of mouth among students. This study aims to determine the effect of the institution image, trust both partially and simultaneously on the positive word of mouth by the students of private universities in Surabaya with their accreditation levels of A, B and C. The sample consists of students from six colleges with accreditation ratings A, B, and C totaling 125 students. Accidental sampling technique was done using a sampling technique of multiple regression analysis with SPSS version 17. It shows, for the college with accredita- tion category C, the image of the institution both partially and simulta neously has significant positive effect on the positive word of mouth. For the college accreditation category B, the image of the institution and trust simultaneously has significant positive effect on the positive word of mouth and, finally, trust in accreditation category A has signi ficant positive effect on the positive word of mouth and the institution image and trust simultaneously have significant positive effect on the positive word of mouth. DOI : https://doi.org/10.21632/irjbs.7.1.69-78 Keywords: Institution Image, Trust, Positive Word of Mouth, Accreditation

Effect of formal education, non formal education and ethnic toward entrepreneurial attitude of students of private universities in Surabaya

Effect of formal education, non formal education and ethnic toward entrepreneurial attitude of students of private universities in Surabaya

Keberlanjutan Kurikulum Berbasis Kompetensi Dalam Meningkatkan Mutu Pendidikan Akuntansi Pada 5 (Lima) Perguruan Tinggi Swasta Di Surabaya

Curriculum as a high education implementation tool that has to be dynamic, therefore periodically it is required to be evaluated and enhanced in accordance with the development of knowledge and technology. The current issue is how the continuance of competency-based curriculum increases the quality of accounting education at five private universities in Surabaya. Research question related to graduating competency standard, cuticulum structure, learning materials, syllabus and the learning implementation plan in standing by the learning activity, the role of lecturer in enacting SCL-centered learning method, appraisal of learning result and learning process evaluation. The objective of this study is to examine and to evaluate development process and the continuance of competency-based curriculum implementation to accounting high education. The used research type is qualitative description research with Research and Development (R&D).In the education research there are research of knowledge aspect and education practices, knowledge and curriculum practices, learning practices, knowledge with guidance and counseling practices, and knowledge with education management practices. If they. Are carried out in the accounting education research in order to describe a process of education activity based on what occurs in the field as further study material to find out the shortage and the weakness of accounting education program so that those can be required to
 improve the curriculum and to adapt to the world of work today. The conclusion which is gained in this research states that the curriculum of bachelor degree’s accounting study program at faculty of economics Wijaya Putra University, faculty of economics Darma Cendika Catholic university and Faculty Of Economics Merdeka University, implementation of KBK’s continuance requires much more gradually and continually improvement. While Faculty Of Business Widya Mandala Catholic University And Indonesia School Of Economics (STIESIA) have applied competency-based curriculum eventhough there is still much that needs to be improved gradually and continually so as to produce the quality of the college itself and the quality of graduates.

Examining belief adjustment model on investment decision making

This research aims to examine the influence of order effects and response mode [a step by step (SbS) and an end of sequence (EoS)] or belief adjustment model on investment decisions making. The contribution of this research to the accounting literature is the existence of Belief Adjustment model developed by Hogarth and Einhorn that will be tested in this study in setting the investment decision. Experiment method is used to examine the research hypotheses. Final participant(s) in this research were (are) 93 people who are accounting students majoring in accounting at the private university in Surabaya, Indonesia. The results of this study show that a step by step (SbS) response mode tends to find significant recency effect, while judgment that require only one judgment at the end of the evidence series. Meanwhile, an end of sequence (EoS) response mode tends to find no recency effect. Practical implications of the research is to understand the impact of the presentation of accounting information, the order of information presentation, and the presentation of information investment decision pattern. For the Capital Market Supervisory Agency (BAPEPAM), this research may contribute to setting policies related to information order and disclosure pattern.