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2018-01-17T01:55:08Z http://jamal.ub.ac.id/index.php/index/oai oai:jamal.ub.ac.id:article/433 2016-07-26T07:33:17Z jamal:ART oai:jamal.ub.ac.id:article/549 2016-10-19T07:43:32Z jamal:ART oai:jamal.ub.ac.id:article/151 2018-01-03T06:30:54Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/151 2018-01-03T06:30:54Z Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma REFLEKSI DAN TRANSFORMASI PENGENDALIAN MANAJEMEN AMAL USAHA PERSYARIKATAN MUHAMMADIYAH UNTUK PENGEMBANGAN MANAJEMEN BERBASIS SYARIAH Adam, Helmy; Universitas Brawijaya Kunaifi, Aang; Universitas Brawijaya Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/151 pengendalian manajemen; pengendalian manajemen berbasis syariah; muhammadiyah en Abstrak: Refleksi dan Transformasi Pengendalian Manajemen Amal Usaha Persyarikatan Muhammadiyah untuk Pengembangan Manajemen Berbasis Syariah. Penelitian ini bertujuan untuk mengkaji model pengendalian manajemen pada amal usaha Muhammadiyah melalui pendekatan deskriptif dan analitis guna membentuk model sistem pengendalian manajemen (SPM) berbasis syariah. Penelitian ini menggunakan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa pengukuran praktik pengendalian manajemen pada amal usaha Muhammadiyah berdasarkan 4 dimensi pengendalian kotemporer memiliki banyak kelemahan. Praktik pengendalian manajemen di amal usaha Muhammadiyah menunjukkan hasil yang baik jika diukur menggunakan pendekatan value, culture control, figure, organisasi, dan personel. Dengan demikian, transformasi pengembangan pengendalian manajemen berbasis syariah dapat dilakukan dengan menggabungkan substansi nilai-nilai ajaran syariah kedalam perangkat pengendalian manajemen syariah. Abstract: Management Control Reflection and Transformation Amal Usaha Persyarikatan Muhammadiyah for Syariah Based Management Development. This research aims to analyze management control of Amal Usaha Muhammadiyah through descriptive and analytical approach to form syariah based management control. This research uses case study approach. The result shows that measurement of management control practice in Amal Usaha Muhammadiyah is based on 4 contemporary control dimensions that has many weaknesses. Management control practice shows good result if it is measured by using value, culture, control, figure, organisation and personnel approach. Therefore, management control development transformation based on syariah can be carried out by combining syariah values substance into syariah management control tools. oai:jamal.ub.ac.id:article/353 2018-01-03T23:07:31Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/353 2018-01-03T23:07:31Z Jurnal Akuntansi Multiparadigma Vol 6, No 1 (2015): Jurnal Akuntansi Multiparadigma; 28-37 AKUNTABILITAS MANUNTUNGI: MEMAKNAI NILAI KALAMBUSANG PADA LEMBAGA AMIL ZAKAT KAWASAN ADAT AMMATOA Salle, Ilham Z; Sekolah Tinggi Ilmu Ekonomi Indonesia Makassar Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/353 akuntansi; akuntabilitas; manuntungi; kalambusang; ammatoa en Abstrak: Akuntabilitas Manuntungi: Memaknai Nilai Kalambusang pada Lembaga Amil Zakat Kawasan Adat Ammatoa. Penelitian ini bertujuan memberi pemaknaan terhadap akuntabilitas manuntungi yang dipahami oleh masyarakat Adat Ammatoa sebagai cerminan perilaku kehidupan sehari-hari. Melalui pengertian adanya keterkaitan antara akuntansi dan akuntabilitas akan mampu membawa menuju pemaknaan akuntabilitas manuntungi. Penelitian ini memakai metode etnograf yang mengambil Kawasan Adat Ammatoa sebagai situs penelitian. Hasil penelitian memberi pemaknaan akuntabilitas manuntungi yang menjujung tinggi nilai kalambusang (kejujuran) pada Lembaga Amil Zakat di Kawasan Adat Ammatoa Selain kalambusang, untuk menuju manuntungi harus memenuhi tiga unsur lainnya, yaitu: gattang (ketegasan), sa’bara’ (kesabaran), dan nappiso’na (tawakkal). Abstract: Manuntungi Accoutability: Understanding Kalambusang Value in Zakat Management Organization at Ammatoa Ethnic Region. This study is aimed to explore the meaning of manuntungi accountability that is understood by Ammatoa ethnic community as a reflction in everday life. An understanding that there is relation between accounting and accountability will lead to the understanding of manuntungi accountability. Ethnography was employed in this study that took place in Ammatoa Ethnic Region. The result indicate that manuntungi accountability consist of kalambusang value (honesty) in zakat management organization Ammatoa Ethnic Region. Apart from kalambusang, three other elements must be fulfiled: gattang (assertive), sa’bara’ (patience), and nappiso’na (resignation). oai:jamal.ub.ac.id:article/249 2018-01-03T08:43:45Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/249 2018-01-03T08:43:45Z Jurnal Akuntansi Multiparadigma Vol 4, No 2 (2013): Jurnal Akuntansi Multiparadigma TELISIK PERLAKUAN TEORI ENTITAS USAHA MIKRO, KECIL DAN MENENGAH Sari, Dian Purnama; Unika Widya Mandala Surabaya Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/249 umkm; modal; prive; konstruksi sosial en Abstract: Study of Entity Theory Treatment on Micro, Small and Medium Enterprises (SMEs). Various challenges and obstacles still occur in SMEs development in Indonesia. One of them is the behavior of SMEs owners who often do not separate personal finance and business capital. Habit of paying for any personal needs is one form of the use of enterprise wealth for personal use. This social reality of SMEs shows the incomprehension of the Economic Entity Concept, the tendency to use the enterprise wealth for personal reason, and business profit/income is treated as “owner’s wallet”. Internalization process can be carried out by “transplantation” of the economic entity concept to eliminate the culture of “sami mawon” exhibited by many actors of SMEs.Abstrak: Telisik Perlakuan Teori Entitas dalam Usaha Mikro, Kecil dan Menengah (UMKM). Beragam tantangan dan hambatan masih memayungi pengembangan UMKM di Indonesia. Salah satunya adalah perilaku pemilik UMKM yang seringkali tidak memisahkan modal bisnis keuangan pribadi dan perusahaan. Kebiasaan pembayaran pelbagai kebutuhan pribadi adalah salah satu bentuk penggunaan sumber daya usaha untuk kepentingan pribadi. Realitas sosial UMKM semacam ini menunjukkan penerapan konsep entitas ekonomi yang tidak komprehensif, kecenderungan penggunaan sumber daya untuk pribadi dan laba/pendapatan usaha bisnis sebagai “kantong ribadi pemilik”. Proses internalisasi melalui “transplantasi” konsep entitas ekonomi dapat diikhtiarkan dalam memberantas budaya “sami mawon” yang dilakoni banyak aktor UMKM. oai:jamal.ub.ac.id:article/494 2018-01-05T07:42:54Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/494 2018-01-05T07:42:54Z Jurnal Akuntansi Multiparadigma Vol 7, No 2 (2016): Jurnal Akuntansi Multiparadigma; 288-306 PENERAPAN INTERNET FINANCIAL REPORTING UNTUK MENINGKATKAN AKUNTABILITAS ORGANISASI PENGELOLA ZAKAT Rini, Rini; Universitas Islam Negeri Syarif Hidayatullah Jakarta 2016-10-19 15:14:56 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/494 accountability; internet financial reporting; financial statement disclosure; zakat management organization (opz) en Abstrak : Penerapan Internet Financial Reporting untuk Meningkatkan Akuntabilitas Organisasi Pengelola Zakat. Penelitian ini bertujuan melihat penerapan akuntabilitas pada Organisasi Pengelola Zakat (OPZ) di Indonesia. Penerapan akuntabilitas dilihat dari pelaporan keuangan dan pengungkapan laporan keuangan. Jenis penelitian adalah penelitian kualitatif. Penelitian ini menggunakan analisis konten sebagai metode. Hasil penelitian menunjukkan dari 19 OPZ yang ada di Indonesia, hanya satu badan yang menerapkan pelaporan keuangan melalui internet. Akuntabilitas Islam dari OPZ dapat dikatakan masih rendah. Penelitian ini memberikan rekomendasi kepada pemerintah untuk memperkuat peraturan pelaporan keuangan oleh OPZ.Absract: The Implementation of Internet Financial Reporting to Increase the Accountability of Zakat Management Organization. The purpose of this study is to examine the application of accountability in the Zakat Management Organization (ZMO) in Indonesia. The implementation of accountability is viewed by financial reporting and the disclosure of financial statements. This research is qualitative approach. This research uses content analysis as a method. This research has a result that from 19 ZMO in Indonesia, only one entity that implements internet financial reporting. The Islamic accountability of ZMO is still low. This reseacrh recommends the government to strengthen financial reporting regulations by ZMO. oai:jamal.ub.ac.id:article/156 2018-01-03T06:35:17Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/156 2018-01-03T06:35:17Z Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma MAKNA INFORMASI AKUNTANSI SEBAGAI DASAR PENGAMBILAN KEPUTUSAN BISNIS DI USAHA KECIL DAN MIKRO (UKM) Zuhdi, Rahmat; Universitas Trunojoyo Madura Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/156 informasi akuntansi; umkm; pengambilan keputusan en Abstrak: Makna Informasi Akuntansi sebagai Dasar Pengambilan Keputusan Bisnis di Usaha Kecil dan Mikro (UKM). Salah satu fungsi akuntansi adalah mengkomunikasikan informasi ekonomi, yaitu realita ekonomi suatu organisasi. Tidak digunakannya laporan keuangan oleh Usaha Mengengah, Kecil dan Mikro (UMKM) lebih dikarenakan tidak imbangnya cost and benefit bagi pengusaha kecil, karena pada kenyataannya mereka masih mampu mengembangkan usahanya tanpa menerapkan akuntansi. Pada penelitian ini, peneliti berkeinginan untuk mencari tahu bagaimana sebenarnya informasi akuntansi yang digunakan UMKM dalam pengembangan bisnisnya.Abstract: The Meaning of Accounting Information as Business Decision Making Base in Small and Micro Enterprises (SME). One of accounting function is to communicate economic information, which is economic reality of organization. The lack of use of financial reports by SMEs is because of the discrepancy in the term cost and benefit for small entrepreneurs, since in fact they are still capable to develop their skills without implementing accounting. This research is aimed to understand how accounting information used by the SMEs to develop their businesses. oai:jamal.ub.ac.id:article/358 2018-01-03T23:14:35Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/358 2018-01-03T23:14:35Z Jurnal Akuntansi Multiparadigma Vol 6, No 1 (2015): Jurnal Akuntansi Multiparadigma; 107-123 AUDITOR INTERNAL SEBAGAI “DOKTER” FRAUD DI PEMERINTAH DAERAH Gamar, Nur; Badan Pengelolaan Keuangan dan Aset Daerah Provinsi Sulawesi Tengah Djamhuri, Ali; Universitas Brawijaya Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the nonexclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/358 peran auditor internal; pemerintah daerah; etnometodologi; “dokter”; fraud en Abstrak: Auditor Internal sebagai “Dokter” Fraud di Pemerintah Daerah. Penelitian ini bertujuan memahami peran auditor internal pemerintah daerah dalam upaya meminimalisir fraud. Metode riset yang digunakan adalah etnometodologi pada lingkungan pemerintah kabupaten Songulara. Melalui 9 (sembilan) orang pengawas/auditor sebagai informan kunci, ditemukan bahwa auditor internal pemerintah daerah adalah “Dokter” fraud. Namun demikian, “Dokter” fraud belum dapat melaksanakan perannya secara maksimal, karena minimnya kompetensi auditor internal, dan belum adanya komitmen dari manajemen puncak serta unsur-unsur terkait dalam pemerintahan di daerah. Temuan lain mengindikasikan bahwa informan sekadar “melunturkan” sifat wajib dari penugasan yang diberikan. Abstract: Internal Auditor as Fraud “Doctor” in Local Government". This research aims to understand how internal auditors of local governments understand their role in their efforts to minimize fraud. Ethnometodology was employed as method in a local government namely Sogulara. Through 9 (nine) key informants comprising supervisors/auditors, it is found that the internal auditors of local government is the fraud "Doctor", However, fraud "Doctors" has not been able to carry out their role to the maximum, because of the lack of competence of internal auditors, and lack of commitment from top management and related elements in the district. Other findings indicate that informants only do their jobs in order to lessen their obligation. oai:jamal.ub.ac.id:article/260 2018-01-03T08:56:44Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/260 2018-01-03T08:56:44Z Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma TELAAH ULANG MAKNA INFORMASI AKUNTANSI DARI PERSPEKTIF PIALANG SAHAM Rahmawati, Setya Ayu; UD. Radin Malang Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/260 informasi akuntansi; pialang; fenomenologi; keputusan investasi en Abstract: The Meaning of Accounting Information Analysis from Stock Brokers Perspective. This study aims to analyse the process of investment decision making. It uses the stockbroker perspective to view reality. Selected stock brokers are professionals who already have a WPPE certificate in Batavia Prosperindo Securities. The research employed a closer approach to research subjects to learn how stock brokers make investment decision. This study used an interpretive paradigm with the method of phenomenological analysis. The results of this study indicate that decision making is a multi-factors consideration process involving rationality, level of satisfaction, and intuition.Abstrak: Telaah Ulang Makna Informasi Akuntansi dari Perspektif Pialang Saham. Penelitian ini bertujuan untuk memahami proses pengambilan keputusan investasi. Penelitian ini menggunakan sudut pandang pialang saham dalam memandang realitas. Pialang saham yang dipilih merupakan pialang saham profesional yang telah memiliki sertifikat WPPE di Batavia Prosperindo Sekuritas. Pendekatan yang lebih dekat dengan subyek penelitian dibutuhkan untuk mempelajari bagaimana pialang saham melakukan pengambilan keputusan. Penelitian ini menggunakan paradigma interpretif dengan metode analisis fenomenologi. Hasil dari penelitian ini menunjukkan bahwa pengambilan keputusan adalah sebuah proses yang melibatkan banyak faktor pertimbangan, yaitu rasional, tingkat kepuasan, dan intuisi. oai:jamal.ub.ac.id:article/618 2018-01-05T07:48:47Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/618 2018-01-05T07:48:47Z Jurnal Akuntansi Multiparadigma Vol 7, No 3 (2016): Jurnal Akuntansi Multiparadigma; 364-381 VOLUNTARY REPORT BERBASIS GREEN ACCOUNTING http://jamal.ub.ac.id/index.php/jamal/article/download/618/1779 Fatwadi, Fatwadi; Universitas Mataram Handajani, Lilik; Universitas Mataram Fitriah, Nur; Universitas Mataram 2016-12-30 13:33:08 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/618 konsep green accounting; voluntary report; iso 26000 Magister Akuntansi Universitas Mataram ind Abstrak: Voluntary Report Berbasis Green Accounting. Penelitian ini bertujuan untuk mengevaluasi implementasi konsep green accounting yang sudah dilaksanakan RSUD Kota Mataram dari perspektif internal dan eksternal. Penelitian ini juga bertujuan mengembangkan model pelaporan sukarela (voluntary report) berbasis green accounting. Metode yang digunakan dalam penelitian ini adalah studi kasus jenis multiple-case (holistic). Hasil penelitian menunjukkan bahwa RSUD Kota Mataram telah menerapkan konsep green accounting walaupun belum maksimal. Penelitian ini juga menghasilkan model pelaporan berbasis green accounting yang diharapkan mampu memberikan kepuasan semua stakeholder. Abstract: Voluntary Report Based on Green Accounting. The purpose of this study is to evaluate the implementation of green accounting concept which is already implemented by Mataram City Hospital from internal and external perspective. This research is also to develop a model of voluntary reporting with green accounting based. This method which is used this research is case study approach and multiple-case (holistic) type. The result of this research is that Mataram City Hospital has implemented the concept of green accounting, although it is not optimal. This research also produces a reporting model with green accounting based which is expected to provide the satisfaction of all stakeholders. oai:jamal.ub.ac.id:article/161 2018-0103T06:40:46Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/161 2018-01-03T06:40:46Z Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma SIKAP DAN PERILAKU APARATUR SEBAGAI MEDIATOR DALAM PENYUSUNAN KUA DAN PPAS Hasiara, La Ode; Politeknik Negeri Samarinda (POLNES) Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/161 sikap; perilaku; penyusunan kua; ppas en Abstract: The Government Apparatus Attitude and Behavior as Mediators in Formulating KUA and PPAS. The objective of this research is to describe the attitude and behavior of government apparatus in formulating KUA and PPAS as mediators in implementing local government financial accounting. This research has applied qualitative method by using grounded theory approach. The result of this research shows several attitudes and behavior of the apparatus in implementing KUA and PPAS. These attitudes are related to the behavior in the apparatus’ attitude such as passive and active attitude. However, the passive attitude can result in compliance and obedience in formulating KUA and PPAS so as to result in a better behavior.Abstrak: Sikap dan Perilaku Aparatur sebagai Mediator dalam Penyusunan KUA dan PPAS. Tujuan penelitian ini adalah untuk mendiskripsikan sikap dan perilaku aparatur dalam penyusunan KUA dan PPAS sebagai mediator dalam melaksanakan akuntansi keuangan pemerintah daerah. Penelitian ini menggunakan metode kualitatif dengan pendekatan grounded theory. Hasil penelitian ini menunjukkan beberapa sikap dan perilaku aparatur dalam melaksanakan KUA dan PPAS. Sikap-sikap tersebut ber kaitan dengan perilaku yang muncul dalam diri aparatur. Sikap pasif dan aktif. Namun, sikap pasif tersebut dapat membuahkan perilaku patuh, dan tunduk serta taat dalam menyusun KUA maupun PPAS sehingga membuahkan perilaku yang lebih baik. oai:jamal.ub.ac.id:article/364 2018-01-04T05:35:59Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/364 2018-01-04T05:35:59Z Jurnal Akuntansi Multiparadigma Vol 6, No 2 (2015): Jurnal Akuntansi Multiparadigma; 175-184 MAKNA BIAYA DALAM UPACARA RAMBU SOLO Tumirin, Tumirin; Universitas Muhammadiyah Gresik Abdurahim, Ahim; Universitas Muhammadiyah Yogyakarta 2015-09-03 13:19:24 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/364 biaya; rambu solo; utang keluarga id Abstrak: Makna Biaya dalam Upacara Rambu Solo. Tujuan penelitian ini adalah menyingkap makna biaya upacara “rambu solo” di Tana Toraja. Biaya pelaksanaan upacara ini sangat mahal karena banyaknya hewan (kerbau dan babi) yang dikorbankan dan lamanya hari pelaksanaan upacara Hal tersebut merupakan sesuatu yang unik dilihat dari perspektif akuntansi. Penelitian ini menggunakan paradigma interpretif dengan metodologi fenomenologi. Kami mewawancarai dua informan untuk mendapatkan data dan sekaligus mengobservasi pelaksanaan upacara rambu solo di Tana Toraja, Sulawesi Selatan. Hasil penelitian menemukan tiga makna dari biaya pelaksanaan upacara “rambu solo”, yaitu kumpul keluarga, identitas strata sosial, dan utang keluarga.Abstract: The Meaning of Cost in Ceremony of Rambu Solo. The purpose of this study was to reveal the meaning of cost of the “rambu solo” ceremony in Tana Toraja. The cost of this ceremony is expensive because of many animals (buffaloes and pigs) were sacrified and the time of ceremony is lengthy. This research was employed interpretive paradigm with phenomenology as methodology. We interviewed two informants to fid the data and we observed the ritual of “rambu solo”. The research conducted in Toraja, South Sulawesi. The results has revealed three meanings of the cost of the ritual “rambu solo”, namely, family gathering, the identity of social strata, and family’s debt. oai:jamal.ub.ac.id:article/265 2018-01-03T08:59:38Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/265 2018-01-03T08:59:38Z Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma MINAT KEPERILAKUAN INDIVIDU MENGGUNAKAN PIRANTI LUNAK SEBAGAI PENUNJANG PELAPORAN KEUANGAN Azriani, Narulita Rahmi; UD. RIFAZ Jakarta Pusat Subroto, Bambang; Universitas Brawijaya Baridwan, Zaki; Universitas Brawijaya Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/265 minat keperilakuan; piranti lunak; technology acceptance model en Abstract: Individuals Behavioural Interests Using Software as Financial Reporting Supporting. This study examines determinant of behaviour intention using financial reporting software. The research combined Technology Acceptance Model (TAM) and Theory of Planned Behaviour (TPB) construct. Survey method was used to collect data and 141 questionnaires were distributed to the Bank Perkreditan Rakyat’s staff (BPR) who operated financial reporting software. The results shows that intention to use software is positively affected by Perceived Ease of Use (PEU), Attitude, and Perceived Behaviour Control (PBC). While perceived usefulness and subjective norms do not influence individual behaviour intention.Abstrak: Minat Keperilakuan Individu Menggunakan Piranti Lunak sebagai Penunjang Pelaporan Keuangan. Penelitian ini bertujuan untuk menguji determinan minat keperilakuan individu menggunakan piranti lunak penunjang pelaporan keuangan. Studi ini menggabungkan konstruk model Technology Acceptance Model (TAM) dan Theory of Planned Behaviour (TPB). Penelitian ini menggunakan metode survei dengan responden penelitian sebayak 141 karyawan Bank Perkreditan Rakyat (BPR) Malang Raya yang sehari-hari menggunakan piranti lunak. Hasil penelitian menunjukkan bahwa minat keperilakuan individu menggunakan piranti lunak secara positif dipengaruhi oleh persepsi kemudahan, sikap, dan kontrol perilaku individu, sedangkan, persepsi kegunaan dan norma subjektif tidak memengaruhi minat keperilakuan individu. oai:jamal.ub.ac.id:article/619 2017-11-16T05:53:41Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/619 2017-11-16T05:53:41Z Jurnal Akuntansi Multiparadigma Vol 7, No 3 (2016): Jurnal Akuntansi Multiparadigma; 462-484 PENCARIAN BENTUK PENELITIAN UNTUK MENGAKTUALISASIKAN PRINSIP COUNTER ACCOUNTING Utama, Dayno; Lembaga Ilmu Pengetahuan Indonesia 2016-12-30 13:33:10 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/619 akuntansi perlawanan; bentuk penelitian; penelitian akuntansi id Abstrak: Pencarian Bentuk Penelitian untuk Mengaktualisasikan Prinsip Counter Accounting. Tujuan penelitian ini adalah untuk menunjukkan keragaman bentuk penelitian akuntansi dan berupaya memilih bentuk penelitian yang sesuai dengan prinsip counter accounting. Sumber bahan penelitian ini berasal dari dokumen elektronik PhD Thesis para mahasiswa Indonesia yang merupakan lulusan School Of Accounting and Finance University of Wollongong Australia. Pengolahan hasil pengumpulan bahan penelitian dilakukan dengan menggunakan content analysis. Hasil penelitian menunjukkan bahwa para alumni ini memang mengusung bentuk penelitian yang beragam, selain itu dapat diketahui pula bahwa terdapat dua penelitian yang sesuai dengan prinsip counter accounting, namun dari kedua penelitian tersebut terdapat beberapa hal yang tidak sesuai. Abstract: A Search for Research Form to Actualize Counter Accounting Principles. The purposes of this study are to demonstrate the diversity of accounting research forms and attempt to select research form that conform to counter accounting principles. The source of this research material comes from electronic document PhD Thesis of Indonesian students at School Of Accounting and Finance University of Wollongong Australia which were processed by content analysis. The result of this research shows that these students utilize the various research form, in addition there are two researches which conform to counter accounting principles, however from these two researches there are some parts that do not conform. oai:jamal.ub.ac.id:article/168 2018-01-03T08:08:49Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/168 2018-01-03T08:08:49Z Jurnal Akuntansi Multiparadigma Vol 3, No 1 (2012): Jurnal Akuntansi Multiparadigma SIKAP DAN PERILAKU PEJABAT, UNIT SKPD DALAM PENGELOLAAN APBD DAN ASET DAERAH Hasiara, La Ode; Politeknik Negeri Samarinda Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/168 sikap dan perilaku positif; pejabat pengelola apbd; aset daerah en Abstract: Attitude and Behaviour of Officials, SKPD Unit in the Governance of APBD and Local Assets. The objective of research is to describe the attitude and behavior of officers in the SKPD Unit in implementing the management of APBD and Local Asset at Buton District, including SMPN, SMKN, SMAN, units of official, heads of subdistrict, units of office, UPTD Diskes, UPTD Dikbud, and BPKAD. Research method grounded theory approach. Result of research indicates that one of attitudes and behaviors shown by the officers in implementing the management of APBD and Local Asset is activeness. This activeness is seen from the officers’ consistency in implementing the management of APBD and Local Asset at all related units. BPKAD is assigned by the local government to be a coordinator in the management of APBD and Local Asset for Buton District.Abstrak: Sikap dan Perilaku Pejabat, Unit SKPD Dalam Pengelolaan APBD Dan Aset Daerah. Tujuan penelitian ini adalah untuk mendeskripsikan sikap dan perilaku pejabat, unit SKPD dalam melaksanakan pengelolaan APBD dan Aset Daerah di Kabupaten Buton yaitu SMPN, SMKN, SMAN, unit dinas, camat, unit kantor, unit UPTD Diskes, unit UPTD Dikbud, dan BPKAD. Grounded theory sebagai metode digunakan dalam penelitian ini. Hasil penelitian ini menemukan beberapa sikap dan perilaku pejabat yang aktif dalam melaksanakan pengelolaan APBD dan Aset Daerah. Sikap aktif tersebut ditunjukkan dengan adanya konsistensi pejabat dalam melakukan pengelolaan APBD dan Aset di seluruh unit terkait, serta BPKAD ditunjuk Pemerintah Daerah sebagai Koordinator dalam pengelolaan APBD dan Aset Daerah di seluruh daerah Kabupaten Buton. oai:jamal.ub.ac.id:article/389 2018-01-04T05:39:33Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/389 2018-01-04T05:39:33Z Jurnal Akuntansi Multiparadigma Vol 6, No 2 (2015): Jurnal Akuntansi Multiparadigma; 237-244 PREDATORY PRICING: PERSAINGAN HARGA MINIMARKET DAN GADDE-GADDE DALAM METAFORA CERPEN Wahyuni, Andi Sri; Universitas Diponegoro Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/389 minimarket; gadde-gadde; penetapan harga en Abstrak: Predatory Pricing: Persaingan Harga Minimarket dan Gadde-Gadde dalam Metafora Cerpen. Artikel ini bertujuan mengungkap pola penetapan harga produk agresif (predatory pricing) yang digunakan minimarket. Metafora cerita pendek (cerpen) milik Eka Kurniawan, ”Kisah Seorang Kawan” sebagai metode. Sosok “ayah” dalam cerpen ini mengalami kejadian yang mirip, namun berbeda, dengan kondisi yang terjadi pada pelaku usaha gadde-gadde. Kejadian yang bermula dari kedatangan “saudagar kaya” yang mewakili kedatangan minimarket di berbagai titik perumahan yang ada di Makassar. Lewat cerpen tersebut, tampak bagaimana strategi predatory pricing mampu menarik pelanggan berpindah dari gadde-gadde ke minimarket, dan pada akhirnya mematikan usaha-usaha kecil yang menjadi denyut nadi sektor ekonomi. Abstract: Predatory Pricing: The Competition between Minimarket Price And Gadde-Gadde in Short-Story Metaphor. This article is aimed to explore the determination of agressive cost of product (predatory pricing) used by minimarket. Short story metaphor by Eka Kurniawan, “Kisah Seorang Kawan” as methodology. The “father” figure in this story has similiar condition with enterpreneur of gadde-gadde. The story begins with the attendant of “the rich merchant” who represent the arrival of minimarket in housing area at Makassar. Through the short story, strategy of predatory pricing could attract customer to move from gadde-gadde to minimarket. Finally, these changes could diminish small businesses which are become the primary economic sector. oai:jamal.ub.ac.id:article/104 2018-01-02T23:50:16Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/104 2018-01-02T23:50:16Z Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma PERBEDAAN PERSEPSI ETIS MAHASISWA AKUNTANSI TERHADAP PRAKTIK EARNINGS MANAGEMENT Martin, Martin; Sekolah Tinggi Ilmu Ekonomi Perbanas Ahmar, Nurmala Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/104 earning management; gender; type of manipulation; direction of manipulation; materiality; intention id This study investigates whether gender influences accounting students' perceptions of earnings management. Earnings management is the practice of making discretionary accounting choices or timing operating decisions to move reported earnings toward a desired goal. In this research, earning management has 4 four indicators: type of manipulation, direction of manipulation, materiality, and intention. Prior research reveals wide disagreement among both students and business executives regarding the ethical acceptability of earnings management. Male and female accounting students from Surabaya were evaluated using thirteen items that indicate and describe earnings management practices. No differences were detected between the responses of the male and female students or between the working and non-working students. The result shows that the practice of earnings management is perceived similarly in all groups of students studied. oai:jamal.ub.ac.id:article/270 2018-01-03T09:02:35Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/270 2018-01-03T09:02:35Z Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma PENERAPAN PSAK NO.109 ATAS PENGUNGKAPAN WAJIB DAN SUKARELA Puspitasari, Yulifa; Universitas Airlangga ., Habiburrochman; Universitas Airlangga Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/270 psak no. 109; mandatory disclosure; voluntary disclosure en Abstract: The application of PSAK No.109 on Mandatory and Voluntary Disclosures. The purpose of this research was to understand the impact of PSAK No. 109 about Akuntansi Zakat and Infaq/Sedekah on mandatory and voluntary disclosure. This study employed a case study method and comparative literature/documentary studies between financial statements of BAZNAS and financial statements of Yayasan Yatim Mandiri. The findings indicated that there was incompliance of disclosure with PSAK No.109. There were also some wakaf issues that have not been accommodated by PSAK No.109, which ultimately affected the disclosure of LAZ. The existence non-halal funds contrary to Sharia must be removed.Abstrak: Penerapan PSAK No.109 atas Pengungkapan Wajib dan Sukarela. Tujuan dari penelitian ini adalah untuk memahami dampak dari PSAK No 109 tentang akuntansi Zakat Infaq dan/Sedekah pada pengungkapan wajib dan sukarela. Penelitian ini menggunakan metode studi kasus dan studi banding literatur/dokumentasi antara laporan keuangan BAZNAS dan laporan keuangan Yayasan Yatim Mandiri. Temuan menunjukkan bahwa ada ketidakpatuhan pengungkapan dengan PSAK No.109. Terdapat pula beberapa masalah wakaf yang belum diakomodasi oleh PSAK No.109, yang akhirnya mempengaruhi pengungkapan LAZ. Keberadaan non-halal dana bertentangan dengan syariah harus dihilangkan. oai:jamal.ub.ac.id:article/691 2018-01-09T06:15:15Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/691 2018-01-09T06:15:15Z Jurnal Akuntansi Multiparadigma Vol 8, No 1 (2017): Jurnal Akuntansi Multiparadigma GURINDAM ETIKA PENGELOLA KEUANGAN NEGARA Briando, Bobby; Universitas Brawijaya Triyuwono, Iwan; Universitas Brawijaya Irianto, Gugus; Universitas Brawijaya 2017-04-30 09:22:17 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/691 infrastruktur etika; spiritual; kesadaran ketuhanan en Abstrak: Gurindam Etika Pengelola Keuangan Negara. Penelitian ini bertujuan membangun infrastruktur etika pengelola keuangan negara dengan menggunakan budaya khas masyarakat Melayu, yaitu gurindam dua belas. Penelitian ini menggunakan paradigma spiritualis dan desain penelitian spiritualis dalam membangun infrastruktur etika. Melalui metode zikir, doa, tafakur, dan ikhtiar, peneliti mendapatkan metafora marwah sebagai alat untuk menganalisis data. Metafora marwah termanifestasi dalam Program MARWAHKU. Hasil penelitian ini menunjukkan bahwa infrastruktur etika memiliki orientasi pada puncak tertinggi spiritual manusia, yaitu kesadaran ketuhanan. Infrastruktur etika dibangun dalam tiga bagian utama, yaitu pedoman, pengelolaan, dan pengendalian yang diadopsi dari infrastruktur etika versi OECD. Abstract: The Couplets of State Financial Manager Ethic . The objective of research was to develop ethical infrastructure national financial managers using marwah metaphor and gurindam dua belas. This research using spirituality paradigm and spiritual research design. By doing praise (zikir), pray (doa), muse (tafakur), and action (ikhtiar), researcher got marwah metaphor as a tool for analyze this research. Marwah metaphor manifested as MARWAHKU program. This results of this study indicate that the ethic infrastructure have orientation on the highest peak of human spiritual, God consciousness. Ethics infrastructure built in three main parts, namely guidance, management and control of the infrastructure ethics adopted version of the OECD. oai:jamal.ub.ac.id:article/557 2017-12-01T15:21:58Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/557 2017-1201T15:21:58Z Jurnal Akuntansi Multiparadigma Vol 8, No 1 (2017): Jurnal Akuntansi Multiparadigma IMPLIKASI CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN PADA MANAJEMEN LABA Octavia, Evi; University Widyatama 2017-04-30 09:22:19 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/557 corporate governance; ukuran perusahaan; manajemen laba ind Abstrak: Implikasi Corporate Governance dan Ukuran Perusahaan pada Manajemen Laba. Penelitian ini bertujuan untuk mengetahui implikasi corporate governance dan ukuran perusahaan terhadap manajemen laba. Metode yang digunakan adalah regresi berganda dengan sampel 40 perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2015. Hasil penelitian menunjukkan bahwa besar kecilnya komposisi dewan komisaris tidak berdampak pada manajemen laba yang dilakukan oleh perusahaan. Institusi yang memiliki saham cukup besar mempunyai kemampuan untuk melakukan intervensi terhadap perusahaan dan proses pelaporan keuangannya. Kepemilikan managerial membuat tindakan manajer selaras dengan pemegang saham sehingga dapat memperkecil perilaku oportunis. Komite audit berfungsi secara optimal dalam melakukan pengawasan terhadap laporan keuangan serta kinerja audit internal. Abstract: Implications of Corporate Governance and Firm Size on the Earnings Management. This study aims to determine the implications of corporate governance and company size to earnings management. The method used is multiple regression from 40 companies listed in 2014-2015. The results showeds that the size of commissioners composition has no impact on earning managemen. Institutions that owns a large shares have the ability to intervene against the company and its financial reporting process. Managerial ownership makes manager's actions aligned with shareholders. It can minimize the opportunistic behavior. The audit committees do their task optimally in overseeing the financial reporting and internal audit performance. oai:jamal.ub.ac.id:article/176 2018-01-03T08:13:07Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/176 2018-01-03T08:13:07Z Jurnal Akuntansi Multiparadigma Vol 3, No 2 (2012): Jurnal Akuntansi Multiparadigma JAVANESE PRICE SETTING: REFLEKSI FENOMENOLOGIS HARGA POKOK PRODUKSI PEDAGANG BAKSO DI KOTA MALANG Zalshabila, Shavira; Institute of Policy and Economic Studies, Yogyakarta Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/176 cost of goods sold; sold price; qualitative; phenomenology en Abstrak: Javanese Price Setting: Refleksi Fenomenologis Harga Pokok Produksi Pedagang Bakso Di Kota Malang. Studi ini bertujuan untuk menganalisis aspek-aspek yang mendasari penentuan harga pokok produksi bakso, yang terefleksi pada penetapan harga jual suatu produk. Studi menggunakan metode fenomenologi, yang mengupas mengenai proses penetapan harga pokok produksi, dengan harga jual bakso di mata pedagang bakso. Studi menemukan adanya Javanese price setting, di mana penentuan harga jual bakso bukanlah refleksi dari harga pokok produksi, melainkan refleksi dari budaya Jawa yang dipegang oleh pedagang bakso. Budaya tersebut diantaranya tepo seliro, mangan ora mangan sing penting ngumpul, dan nerimo ing pandum.Abstract: Javanese Price Setting: Phenomenological Reflection of Cost of Goods Sold in Bakso Sellers Malang. This study aims to analyze the aspects that underlie the determination of meatball’s the cost of production, which is reflected in the determination of the selling price of a product. The study using phenomenology method, which investigated the process of determining the cost of production, with the selling price in the eyes of meatball traders. The study found a Javanese price setting, in which the determination of the selling price of the meatballs are not a reflection of the cost of production, but rather a reflection of Javanese culture held by meatball traders. Among them are tepo seliro, mangan ora mangan sing penting ngumpul, and nerimo ing pandum. oai:jamal.ub.ac.id:article/382 2017-04-01T14:38:21Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/382 2017-04-01T14:38:21Z Jurnal Akuntansi Multiparadigma Vol 6, No 2 (2015): Jurnal Akuntansi Multiparadigma; 272-289 SISTEM PENGENDALIAN MANAJEMEN DI ENTREPRENEURAL UNIVERSITY Radianto, Wirawan Endro Dwi; Universitas Ciputra 2015-11-09 13:46:00 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/382 management control; phenomenology; entrepreneurial university id Abstrak: Sistem Pengendalian Manajemen di Entrepreneural University. Artikel ini bertujuan menginvestigasi dengan mendalam bagaimana pemahaman dosen mengenai sistem pengendalian manajemen serta bagaimana dimensi pengendalian mampu memotivasi individu. Pendekatan kualitatif dengan strategi studi kasus digunakan untuk menelaah situs Universitas Ciputra yang merupakan entrepreneurial university. Data dikumpulkan melalui wawancara mendalam dan observasi untuk selanjutnya dianalisis dengan menggunakan Stevick-Colaizzi-Keen method.Hasil penelitian menunjukkan pengendalian informal lebih efektif dibandingkan pengendalian formal terutama dalam hal memotivasi individu. Informan mengungkapkan ada beberapa mekanisme pengendalian yang mampu memengaruhi perilaku mereka bahkan memotivasi mereka dalam bekerja. Abstract: Management Control System in Entrepreneural University. This article investigates the understanding of management control system of lecturers and how control dimension could motivate individuals. Qualitative approach namely case study was applied to explore and analyse data in Ciputra University as entrepreneurial university. Data was collected through in depth interview and observation which was then analysed by employing StevickColaizzi-Keen method. The result indicates that informal control is more effective compared to formal control especially in motivating individuals. Informants disclosed several control mechanisms that would affect their behaviour and motivation. oai:jamal.ub.ac.id:article/106 2018-01-02T23:51:40Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/106 2018-01-02T23:51:40Z Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL DAN BUDAYA ORGANISASI TERHADAP PERILAKU ETIS AUDITOR PADA KAP Widyastuti, Wiwied; Universitas Brawijaya Ludigdo, Unti; Universitas Brawijaya Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/106 emotional quotient; spiritual quotient; organization culture; auditors’ ethical behavior id The issue of ethical behavior in Public Accountant Firms has received much attention in recent years. This research combines individual factors which includes emotional quotient, spiritual quotient and external factors as well as organization culture to predict and explain the auditors ethical behavior in Public Accountant Firms. The use of questionnaire instrument is adapted from Goleman (2005), Zohar & Marshall (2002), Robbins (2006), Arens, Loebbecke (1986). Population in this research is 49 auditors in East Java, as listed in the Directory of Public Accountant 2009. The results, which are based on multiple regression analysis, indicate that emotional quotient, spiritual quotient and organization culture increase auditors ethical behavior by 53,8%, while the remainder 46,2% is explained by other variables out of this model. Based on t analysis, spiritual quotient and organization culture have significant impacts on auditors’ ethical behavior. On the other hand, emotional quotient does not have significant effect on auditors’ ethical behavior. Future research is expected to extend area coverage, and use additional instrument to gain better insight for auditors’ ethical behavior. This research proposes that auditors’ ethical behavior could be improved so that audit profession could fulfill the ‘pillars of integrity’. oai:jamal.ub.ac.id:article/280 2018-01-02T23:47:35Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/280 2018-01-02T23:47:35Z Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma ACCRUAL BASED REGIME ADOPTION IN THE INDONESIAN PUBLIC SECTOR Harun, Harun; Tadulako University Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/280 accrual reporting system, transparency and efficiency, new public management en Abstract. Accrual Based Regime Adoption in The Indonesian Public Sector. A global trend indicates the emerging role of the private style reporting system as a part of New Public Financial Management reform in the public sector in developed and emerging economies. This study documents that the Indonesian goverments policy to formally adobt an accrual accounting reporting for the public sector in 2003 was part of wider public financial reform imposed by international donor communities and domestic aspiration as a means to strengthen the accountability, transparency and efficiency of public sector operation. Drawing from empirical data issued by the Goverment Institutions (e.g the State Audit Board) and the experience of a municipal goverment in implementing the new reporting system and other relevant information, the institutionalization of the new goverment reporting system in Indonesia has been encountered with a number critical issues: local goverments have been positioned as the passive adopter of the accounting regime against the decentralization policy, the low level of compliance to reporting standarts, the lack of using financial information for managerial purposes, and the emerge of an illegal practice as an unintended outcome of the public financial management reform. This paper concludes with practical recomendation and suggestion for future studies. oai:jamal.ub.ac.id:article/286 2018-01-03T22:30:11Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/286 2018-01-03T22:30:11Z Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma PEMETAAN PENELITIAN KINERJA BANK SYARIAH DENGAN MENGGUNAKAN INFORMASI KEUANGAN Yuliana, Rita; Universitas Trunojoyo Madura 2014-04-28 23:06:11 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/286 informasi keuangan; kinerja bank syariah; peluang penelitian mendatang en Abstrak: Pemetaan Penelitian Kinerja Bank Syariah dengan Menggunakan Informasi Keuangan. Artikel ini membahas pemetaan penelitian mengenai penilaian kinerja bank syariah dengan menggunakan informasi keuangan. Pemetaan tersebut bertujuan mengidentifikasi peluang penelitian mendatang terkait dengan dunia perbankan syariah di Indonesia. Hasil pemetaan menunjukkan bahwa terdapat dua kategori informasi keuangan yaitu infomasi umum dan khusus. Penggunaan informasi khusus untuk mengukur kinerja bank syariah masih relatif terbatas dan hal itu merupakan peluang bagi peneliti berikutnya. Selain itu, isu penelitian seputar bank syariah masih jauh tertinggal dibandingkan dengan isu penelitian pada bank konvensional. Namun demikian, isu tersebut ternyata relevan dengan fenomena perbankan syariah di Indonesia dan oleh karena itu semakin memperkaya ide penelitian berikutnya.Abstract: The Mapping of Financial Information-Based Syariah Bank Performance Research. This article discusses the mapping of research on performance evaluation of Islamic banking by using financial information. The purpose of the mapping is to identify opportunities for future research related to Islamic banking in Indonesia. Mapping results indicate that there are two categories of financial information that is general information and specific. The use of specific information to measure the performance of Islamic banking is still relatively limited and it is an opportunity for the next researcher. In addition, research issues surrounding the Islamic banking are still far behind the research issues in conventional banks. Nevertheless, the issue turns out to be relevant to the phenomena of Islamic banking in Indonesia and therefore enrich subsequent research ideas. oai:jamal.ub.ac.id:article/644 2018-01-09T06:34:54Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/644 2018-01-09T06:34:54Z Jurnal Akuntansi Multiparadigma Vol 8, No 1 (2017): Jurnal Akuntansi Multiparadigma MODEL PENGELOLAAN ZAKAT PERUSAHAAN Rahim, Syamsuri; Universitas Muslim Indonesia Sahrullah, Sahrullah; Universitas Muslim Indonesia 2017-04-30 09:22:21 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/644 zakat; management; calculation; distribution; recognation Syamsuri Rahim, Jurusan Akuntansi, Universitas Muslim Indonesia, Makassar en Abstrak: Pengelolaan Zakat Perusahaan. Penelitian ini bertujuan mengungkap pengelolaan zakat perusahaan pada Bosowa Group Financial Service Makassar. Metode yang digunakan adalah deskripsi kualitatif dengan pendekatan studi kasus. Informan diambil dari beberapa unit usaha di bawah Bosowa Group antara lain usaha asuransi dan multifinance. Hasil penelitian menunjukkan bahwa perhitungan zakat pada Bosowa Group dilakukan ketika jumlah laba perusahaan memenuhi nisab yang dihitung berdasarkan ketentuan 2,5%. Jika perusahaan yang tidak mendapatkan laba, maka pengeluaran kegiatan amal diakui sebagai sedekah. Bosowa Group mengikuti model perhitungan dan pengelolaan zakat dari Syarikat Tafakul Malaysia Sdn Berhand. Abstract: Zakat Management in Coporation. This study aims to reveal the management of zakat at Bosowa Group Financial Service, Makassar. The method used is qualitative description with case study approach. Informants were drawn from several business units under the company. The results show that the calculation of zakat on Bosowa Group can be done when the amount of company's profit meets the calculated of nisab based on the provisions of 2.5%. If a company that does not earn a profit, the expenditure of charitable activities is recognized as alms. The company follows the model from Syarikat Tafakul Malaysia Sdn Berhand. oai:jamal.ub.ac.id:article/181 2018-01-03T08:15:56Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/181 2018-01-03T08:15:56Z Jurnal Akuntansi Multiparadigma Vol 3, No 2 (2012): Jurnal Akuntansi Multiparadigma “TEPOSLIRO” AND “SEMUCI”*) AMONG PUBLIC ACCOUNTANTS: DO WE KNOW, AND DO WE CARE? Budisusetyo, Sasongko; STIE Perbanas Surabaya Subroto, Bambang; Universitas Brawijaya Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/181 accounting ethics; perspective taking; ethical decision making en Abstrak: “Teposliro” dan “Semuci”* di antara Akuntan Publik: Apakah Kita Paham, dan Apakah Kita Peduli? Penelitian ini mengkaji proses pengambilan keputusan akuntan publik pada situasi etis dilematis yang sering dihadapi dalam aktivitas profesional mereka. Penelitian ini meneliti pengaruh ‘teposliro’ terhadap pengambilan keputusan etis serta mengkaji keberadaan ‘semuci’ atau konsep yang menganggap diri ‘lebih suci dari orang lain’ dalam penelitian etika di bidang akuntansi. Keputusan etis diukur dengan menjawab pertanyaan lima skenario problem etis yang sering terjadi dalam praktik audit. Temuan penting penelitian ini menunjukkan bahwa ‘teposliro’ mempengaruhi pengambilan keputusan etis, selain itu juga ditemukan keberadaan perasaan ‘semuci’ yang ada di antara para akuntan publik ketika berhadapan dengan masalah etis. Abstract: “Teposliro” and “Semuci”*)1 among public accountants: Do we know, and do we care? The purpose of this paper is to examine the attitude of public accountants in situations of ethical dilemmas in their professional activities. This paper examines the effect of ‘teposliro’ on ethical decision-making and seek to establish the prevalence of ‘semuci’ perception bias in accounting research. Public accountants’ preferences determine their ‘teposliro’ levels as they answered questions about fi ve scenarios related to auditing practicest to measure their ethical judgments. An important fi nding of this study suggests that ‘teposliro’ infl uence ethical decision making and there is existence of social recognition of the ‘semuci’ or ‘holier than others’ among the public accountants. oai:jamal.ub.ac.id:article/414 2018-01-04T05:57:37Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/414 2018-01-04T05:57:37Z Jurnal Akuntansi Multiparadigma Vol 6, No 3 (2015): Jurnal Akuntansi Multiparadigma; 481-492 ANALISIS ANGGARAN RESPONSIF GENDER SEBAGAI PERCEPATAN PENCAPAIAN TARGET MDGs Darwanis, Darwanis; Universitas Syiah Kuala Banda Aceh 2016-06-16 09:14:31 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/414 anggaran responsif gender; skpd; mdgs en Abstrak: Analisis Anggaran Responsif Gender sebagai Percepatan Pencapaian Target MDGs. Penelitian ini bertujuan untuk menganalisis kesiapan SKPD Aceh dalam penerapan anggaran responsif gender (PPRG). Penelitian ini bersifat deskriptif dengan menggunakan pendekatan kualitatif. Hasil penelitian menunjukan bahwa (1) Komitmen terhadap peraturan masih sangat lemah dan menandakan bahwa belum adanya kesadaran akan pentingya PPRG, (2) Kelembagaan masih hanya sekedar membentuk kelompok kerja saja tetapi untuk rencana dan laporannya sangat minim sekali, (3) Masih sangat kurang ketersediaan sumberdaya manusia yang sudah mengikuti capacity building PPRG dan Training of Trainer (TOT), (4) Profi gender dan data terpilah masih sangat kurang, (5) Partisipasi masyarakat untuk masih kurang diikutsertakan dalam proses PPRG.Abstract: Analysis of Gender Responsive Budgeting as Accelerate Achievement of the MDGs targets. The purpose of this study is to aimed the readiness of Aceh SKPD in the implementation of gender responsive budgeting (PPRG). This is a descriptive study using a qualitative approach. The results of tis study are: (1) Commitment to the regulations are very weak and it shows that the lack of awareness of the importance of PPRG, (2) However, institutional just forms a working group alone but for the plan and the report is very weak, (3) There is very less availability human resource capacity building have followed PPRG and Training of Trainers (TOT), (4) Profie of gender and sex-disaggregated data is lacking, (5) community participation is still lacking for PPRG included in the process. oai:jamal.ub.ac.id:article/111 2018-01-03T00:07:46Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/111 2018-01-03T00:07:46Z Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEMANFAATAN SISTEM INFORMASI BERBASIS KOMPUTER DENGAN GENDER SEBAGAI VARIABEL MODERATING Novianti, Nurlita; Universitas Brawijaya Baridwan, Zaki; Universitas Brawijaya Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/111 performance expectancy; effort expectancy; social factor; gender and intention of utilization of computer based information system id The objectives of the research is to examine some factors that influence intention of utilization of computer based information system and gender as moderating variable by using Unified Theory of Acceptance and Use of Technology (UTAUT) framework that proposed by Venkates et al., (2003). This research was conducted in public sector organizations in Malang on information system and information system usage. There were 65 respondents involved. The data was analyzed by using multiple regression and moderating regression analysis by SPSS 13 software. The result indicates that simultaneously, the performance expectancy, effort expectancy, and social factor significantly influence the intention of utilization of computer based information system. It might be concluded that the intention of utilization of computer based information system is influenced by social factor. Further-more, the analysis result also indicates that gender is not significant as moderating variable from performance expectancy, effort expectancy, and social factor. The implication of the research is relevant toward public sector organizations which adopt and advance information system in its operationalities, to consider factors which influence the intention of utilization of computer based information system. oai:jamal.ub.ac.id:article/292 2018-01-03T22:33:30Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/292 2018-01-03T22:33:30Z Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma PERSEPSI MAHASISWA AKUNTANSI TENTANG PRAKTIK CREATIVE ACCOUNTING Arif, Moh Lutfi Saiful; Universitas Trunojoyo Madura Aulia, Robiatul; Universitas Trunojoyo Madura Herawati, Nurul; Universitas Trunojoyo Madura Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/292 persepsi; mahasiswa akuntansi; creative accounting; teori etika bisnis en Abstrak: Persepsi Mahasiswa Akuntansi tentang Praktik Creative Accounting. Penelitian ini bertujuan untuk mengetahui persepsi mahasiswa akuntansi tentang praktik creative accounting ditinjau dari teori etika bisnis. Penelitian ini dilakukan dengan metode kualitatif deskriptif. Data diperoleh melalui wawancara dengan 5 mahasiswa akuntansi Fakultas Ekonomi Universitas Trunojoyo Madura sebagai informan kunci. Hasil wawancara tentang creative accounting kemudian dianalisis dengan teori etika bisnis. Hasil penelitian ini menunjukkan bahwa creative accounting tidak dapat diterima dari teori etika deontologi, teori etika utilitarianisme, dan teori etika egoisme etis. Mahasiswa juga menganggap bahwa creative accounting adalah perbuatan yang tidak etis.Abstract: Accounting Students Perceptions about Creative Accounting Practices. This study aims to determine the students' perceptions about the accounting practices of creative accounting viewed from business ethics theory. This research was conducted with descriptive qualitative method. Data was collected by interview to 5 accounting students of the Faculty of Economics, University Trunojoyo as key informants. Results of interviews on creative accounting was then analyzed by employing theory of business ethics. The results of this study showed that creative accounting can not be accepted from ethics theory of deontology, utilitarianism, and ethical egoism. Students also perceived that creative accounting is unethical act. oai:jamal.ub.ac.id:article/735 2017-1218T07:36:36Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/735 2017-12-18T07:36:36Z Jurnal Akuntansi Multiparadigma Vol 8, No 2 (2017): Jurnal Akuntansi Multiparadigma DILEMA AKRUALISASI AKUNTANSI DALAM PENGELOLAAN KEUANGAN DAERAH http://jamal.ub.ac.id/index.php/jamal/article/download/735/2209 http://jamal.ub.ac.id/index.php/jamal/article/download/735/2210 Andhayani, Atik; Universitas Kanjuruhan Malang 2017-08-31 22:55:51 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/735 bendahara pengeluaran; basis akrual; pengelolaan keuangan Accounting Department, Faculty of Economics and Business, Kanjuruhan University, Malang id Abstraksi: Dilema Akrualisasi Akuntansi dalam Pengelolaan Keuangan Daerah. Penelitian ini bertujuan untuk mendeskripsikan dilema pengelolaan keuangan daerah sebagai dampak akrualisasi akuntansi sektor publik. Penelitian ini memiliki urgensi karena asas akrual mengakibatkan perubahan situasi kerja dan pola pikir pimpinan Metode yang digunakan adalah kualitatif deskriptif dengan beberapa bendahara pengeluaran Kota Batu sebagai informan. Temuan penelitian menunjukkan bahwa dilema yang dihadapi oleh bendahara pengeluaran adalah ketidaksesuaian kompetensi. Selain itu, penelitian ini juga menunjukkan bahwa akrualisasi akuntansi juga menimbulkan potensi konflik dan korupsi. Komitmen setiap pejabat dan lingkungan sangat diperlukan supaya permasalahan dalam akrualisasi pengelolaan keuangan daerah dapat terselesaikan. Abstract: Accounting Accrualization Dilemma in Regional Financial Management. This research aimed to describe the dilemmas of financial management in local government as the impact of accrualization public sector accounting. This was very urgency because this accrualization made working situation and mindset of leaders changed. The Method used in this research is qualitative descriptive where some of Batu government treasury expenditures became the informants. The result showed that the informants encountered dilemmas, such as incompatible competency. Moreover, this research also showed that the accrualization can caused conflict and corruption. Commitment of every officials and its surroundings will be needed in order to clear up the problems. oai:jamal.ub.ac.id:article/186 2018-01-03T08:21:09Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/186 2018-01-03T08:21:09Z Jurnal Akuntansi Multiparadigma Vol 3, No 2 (2012): Jurnal Akuntansi Multiparadigma BACKGROUND OF THE DEGREE IN PUBLIC ACCOUNTING Hernández, José G. Vargas; Universidad de Guadalajara Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/186 public accountant; higher education; backgroud of public accountant en Abstract: Background of the Degree in Public Accounting. This paper aims to review public accountant education in terms of the interrelated subjects as well as its background. The results of this education development project improve the formation of the accountant public education because of its linkage between teachers and students in the research process and the design of new teaching strategies that contribute to solving real problems and facilitate the social projection. The academic administration is characterized by processes that arise and is generated within the same individuals, focused on the construction and reconstruction of knowledge, proper training and formation of builders of their own processes. Abstrak: Latar Belakang Pendidikan Akuntansi Publik. Penelitian ini bertujuan untuk mereviu pendidikan akuntan publik dalam hal hubungan antarsubjek serta latar belakangnya. Hasil dari proyek pengembangan pendidikan seperti ini menunjukkan bahwa pembentukan pendidikan akuntan publik dapat diperbaiki karena pengembangan proyek pendidikan menghubungkan guru dan siswa dalam proses penelitian dan desain strategi pembelajaran yang baru yang berkontribusi pada pemecahan masalah serta fasilitasi proyek sosial. Pendidikan administrasi dibentuk dengan proses yang muncul dan dihasilkan oleh individu-individu yang sama, berfokus pada konstruksi dan rekonstruksi pengetahuan, pelatihan yang layak dan pembentuk atas proses mereka sendiri. oai:jamal.ub.ac.id:article/346 2018-01-04T05:54:34Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/346 2018-01-04T05:54:34Z Jurnal Akuntansi Multiparadigma Vol 6, No 3 (2015): Jurnal Akuntansi Multiparadigma; 412-420 PERUBAHAN RELEVANSI NILAI INFORMASI AKUNTANSI SETELAH ADOPSI IFRS Wulandari, Trisninik Ratih; Universitas Sebelas Maret Surakarta Adiwati, Arum Kusumaningdyah; Universitas Sebelas Maret Surakarta 2016-01-24 21:00:41 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/346 relevansi nilai; adopsi ifrs; price model; perusahaan manufaktur Indonesia Abstrak: Perubahan Relevansi Nilai Informasi Akuntansi Setelah Adopsi IFRS. Tujuan penelitian ini untuk menguji perbedaan kualitas informasi akuntansi pada periode sebelum dan sesudah adopsi IFRS. Kualitas informasi akuntansi diukur dengan proksi relevansi nilai dengan melihat perubahan pada R2 antara harga saham dengan nilai buku per lembar saham dan laba perlembar saham sebelum dan sesudah adopsi IFRS. Populasi diambil dari perusahaan manufaktur yang terdaftar di BEI periode tahun 2007 dan tahun 2012, dengan metode regresi linear multipel. Hasil penelitian ini menunjukan bahwa aplikasi standar berbasis IFRS dapat meningkatkan kualitas informasi akuntansi dan terdapat perubahan struktural antara harga saham dengan nilai buku per lembar saham dan laba per lembar saham. Abstract: Changes in Value Relevance of Accounting Information Upon adoption of IFRS. This study aimed to examine the quality differences of accounting information in the period before and after the adoption of IFRS. The accounting quality was measured by relevance proxy value by looking at the change in R2 between the stock price with the book value per share and earnings per share before and after the adoption of IFRS. Population was taken from manufacturing companies listed in ISE in the period 2007 and 2012 through multiple linear regression. The results showed that the application of IFRS-based standards can improve the quality of accounting information and there is a structural change between the stock price with the book value per share and earnings per share. oai:jamal.ub.ac.id:article/116 2018-01-03T00:13:36Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/116 2018-01-03T00:13:36Z Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma MANFAAT INFORMASI AKUNTANSI UNTUK MEMPREDIKSI RISIKO INVESTASI SAHAM BERDASARKAN PENDEKATAN DECISION USEFULNESS Puspitaningtyas, Zarah; Universitas Jember Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/116 usefulness of accounting information; the risk of stock investment id This study is to explain the usefulness of accounting information to predict the risk of stock investment based on the decision usefulness approach, technically shown through the effect of variable accounting on risk of stock investment. Based on analysis of 13 companies over a period of five years (2001-2005) by using multiple linear regression, the model shows that the current ratio significantly influence the risk of stock investment. However, signs of regression coefficients are not consistent with the predictions of the study. The results indicate that the current ratio has positive influence on the risk of stock investment. F test shows that the regression model with the current ratio as independent variables significantly influence the risk of stock investment. Meanwhile, the regression model with independent variables of current ratio, debt equity ratio, total assets turnover, return on investment, sales growth, and price earnings ratio do not significantly influence the risk of stock investment. The findings suggest that accounting information has relatively little ability to explain variations in risk of stock investment. The validation of regression models shows no difference between the real investment risk and investment risk prediction, meaning that accounting information is useful for predicting the risk of stock investment. oai:jamal.ub.ac.id:article/299 2018-01-03T22:38:37Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/299 2018-01-03T22:38:37Z Jurnal Akuntansi Multiparadigma Vol 5, No 2 (2014): Jurnal Akuntansi Multiparadigma STRUKTUR KEPEMILIKAN, KEBIJAKAN DIVIDEN, DAN LEVERAGE SEBAGAI DETERMINAN ATAS NILAI PERUSAHAAN Ambarwati, Indah Eva; Universitas Ma Chung Malang Stephanus, Daniel Sugama; Universitas Ma Chung Malang 2014-10-14 16:26:02 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/299 ownership structure; kebijakan dividen; leverage en Abstrak: Struktur Kepemilikan, Kebijakan Dividen, dan Leverage sebagai Determinan atas Nilai Perusahaan. Tujuan penelitian ini adalah untuk menguji dan membuktikan adanya bukti empiris mengenai pengaruh Struktur Kepemilikan, Kebijakan Dividen, dan Leverage secara parsial dan simultan dengan menggunakan metode regresi linear berganda. Hasil analisis dalam penelitian ini menunjukkan bahwa Struktur Kepemilikan, Kebijakan Dividen, dan Leverage berpengaruh secara simultan terhadap nilai perusahaan. Hasil penelitian secara parsial menunjukkan variabel yang berpengaruh terhadap nilai perusahaan yaitu Leverage (Debt to Equity Ratio, Debt to Capital Asset Ratio, dan Long Term Debt Ratio). Abstract: Ownership Structure, Dividend Policy, and Leverage: Company Value. This study aims to make research and prove the existence of empirical evidence about the effect of Ownership Structure, Dividend Policy and Leverage partially and simultaneously by using multiple linear regression method. The results of the analysis in this study shows that the Ownership Structure, Dividend Policy and Leverage simultaneous effect on firm value. Partially, the variables that affect the value of the company is Leverage (Debt to Equity Ratio, Debt to Capital Asset Ratio, and Long Term Debt Ratio). oai:jamal.ub.ac.id:article/640 2017-09-07T14:32:50Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/640 2017-09-07T14:32:50Z Jurnal Akuntansi Multiparadigma Vol 8, No 2 (2017): Jurnal Akuntansi Multiparadigma IMPLEMENTASI JUST-IN-TIME LAYANAN PENERBITAN NOMOR POKOK WAJIB PAJAK Biswan, Ali Tafriji; Politeknik Keuangan Negara STAN Wardani, Ferianto; Politeknik Keuangan Negara STAN 2017-08-31 22:55:51 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/640 Just-In-Time ina ABSTRACTJust-InTime(JIT) expects for a continuous production series by eliminating all waste and to produce in quality, quantity, place, and time according to the customer's requirements. Not only applied in the commercial sector, JIT may also be implemented by nonprofit-governmental agencies, as an efforts to provide high quality public services quickly and efficiently. This paper aims to link the topic of JIT which is usually applied in private sector against the public sector, in this case is about the issuance process of NPWP through the One Stop Service in the Investment Coordinating Board. The result shows that the process can be analogized as the implementation of JIT concept with the characteristics of pull systems, cellular manufacturing, and the time and resources reduction. Keywords: JIT, NPWP, DJP, PTSP, BKPM. ABSTRAKJust-In-Time (JIT) menghendaki adanya rangkaian proses produksi yang terus-menerus dengan menghilangkan semua sumber pemborosan serta menghasilkan produk dengan kualitas, jumlah, tempat, dan waktu sesuai kebutuhan pelanggan. Tak hanya diterapkan oleh sektor komersial, konsep JIT dapat diterapkan oleh instansi pemerintah yang tidak berorientasi laba. Hal ini sebagai upaya untuk menyediakan layanan publik yang berkualitas secara cepat dan efisien. Jurnal ini bertujuan untuk mengaitkan topik JIT yang biasa diterapkan pada sektor privat terhadap penerapannya di sektor publik, dalam hal ini mengenai proses penerbitan NPWP melalui Pelayanan Terpadu Satu Pintu di Badan Koordinasi Penanaman Modal. Hasilnya menunjukkan bahwa proses penerbitan NPWP tersebut dapat dianalogikan sebagai implementasi dari konsep JIT dengan kesesuaian karakteristik yakni pull system, cellular manufacturing, serta time and resources reduction. Kata kunci: JIT, NPWP, DJP, PTSP, BKPM. oai:jamal.ub.ac.id:article/196 2018-01-03T08:26:44Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/196 2018-01-03T08:26:44Z Jurnal Akuntansi Multiparadigma Vol 3, No 3 (2012): Jurnal Akuntansi Multiparadigma MAKRIFATAKUNTANSI, DETERMINASI PUNCAK PERJALANAN SPIRITUALITAS AKUNTANSI: SUATU TINJAUAN ONTOLOGIS Ruslan, Muhammad; Universitas Hasanuddin Alimuddin, Alimuddin; Universitas Hasanuddin Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/196 doktrinal; teoritis; pengideologisasian Islam en Accounting makrifat, determination of journey of accounting spirituality: ontological evaluation. Accounting is basically a product of ideol-ogy was form as an ideological instrument to construct of reality. Logic Contradic-tions in building basic ontology of accounting to reproduce the contradictions in reality be the form of contradictions that lead to inequality and marginalization. The presence of Islamic accounting to be deconstructing the power of capitalism, altough in fact impressed’’ barren’’. The spirit of Islam as liberation ideology is reduced in the grip of market power. Therefore, an ontological perspective review to reassess the basic philosophy of Islamic accounting. Efforts to redefine and re-parse the critical relations with Islamic as ideology of science in accounting as a doctrinal-theoretical framework. Creating patterns to be Islamic of ideology in accounting as a basic framework for understanding the scope Islamic accounting study, by positions’’ liberation’’ as the highlight of the discourse (makrifat) Islamic accounting.Abstrak: Makrifat akuntansi, determinasi puncak perjalanan spiritualitas akuntansi: suatu tinjauan ontologism. Akuntansi pada dasarnya adalah produk ideologis yang lahir sebagai instrumentdalam mengkonstruk realitas. Kontradiksi logicdalam bangunan dasar ontologi akuntansi akan mereproduksi model-model kontradiksi dalam realitas berupa lahirnya pertentangan-perten-tangan yang berujung pada ketimpangan dan marginalisasi. Hadirnya ideologis akuntansi Islam dalam mengdekonstruksi kuasa akuntansi kapitalisme, dalam kenyataannya terkesan ‘’mandul’’. Semangat pembebasan Islam sebagai ideologi tereduksi dalam cengkeraman kuasa pasar. Oleh karenanya tinjauan ontolo-gis merupakan sudut pandang untuk menilai kembali filosofi dasar akuntansi Islam. Upaya untuk meredefinisi dan mengurai kembali dengan kritis hubun-gan Islam sebagai ideologi dengan akuntansi sebagai ilmu pengetahuan dalam kerangka doktrinal-teoritis. Menciptakan pola pengideologisasian Islam dalam akuntansi sebagai kerangka dasar untuk memahami ruang lingkup kajian akun-tansi Islam, dengan menempatkan ‘’pembebasan’’ sebagai puncak perjalanan (makrifat) akuntansi Islam oai:jamal.ub.ac.id:article/517 2018-01-04T05:59:16Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/517 2018-01-04T05:59:16Z Jurnal Akuntansi Multiparadigma Vol 6, No 3 (2015): Jurnal Akuntansi Multiparadigma; 504-511 ANALISA KEPEMILIKAN TERKONSENTRASI DAN ASIMETRI INFORMASI TERHADAP KONSERVATISME AKUNTANSI Kartika, Ita Yuni; Universitas Brawijaya Subroto, Bambang; Universitas Brawijaya Prihatiningtyas, Yeney Widya; Universitas Brawijaya 2016-06-16 10:16:49 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/517 kepemilikan insider; kepemilikan outsider; asimetri informasi; konservatisma akuntansi en Abstrak: Analisa Kepemilikan Terkonsentrasi dan Asimetri Informasi Terhadap Konservatisma Akuntansi. Penelitian ini bertujuan menguji pengaruh konsentrasi kepemilikan insider dan outsider yang menimbulkan asimetri informasi, pada pengaplikasian konservatisme akuntansi. Kepemilikan insider dan outsider diukur berdasarkan presentase kepemilikan, asimetri informasi diukur dari bid-ask spread, sedangkan konservatisme akuntansi diukur dengan menggunakan ukuran akrual. Penelitian ini dilakukan pada perusahaan non keuangan yang terdaftar di BEI pada tahun 2012, serta menggunakan metode purpossive sampling diperoleh 99 perusahaan. Ditemukan bahwa kepemilikan outsider memengaruhi konservatisme akuntansi, sedangkan kepemilikan insider dan asimetri informasi tidak memengaruhi konservatisme akuntansi.Abstract: The Analyst of Ownership Concentration and Information Asymmetry to Accounting Conservatism. The study aims to analyse the effect of concentration of ownership between insider shareholders and outsider shareholders that would lead to information asymmetry, and their effect to accounting conservatism application. Insider shareholders and outsider shareholders were measured by using the percentage of ownership, information asymmetry was masured by using spread, and accounting conservatism was measured by using accrual measure. By analysing 99 non fiance fims listed on Indonesia Stock Exchange in 2012, it was found that outsider shareholders of ownership concentration has a significant effect to accounting concervatism, but insider shareholders and information asymmetry have no signifiant effects to accounting concervatism. oai:jamal.ub.ac.id:article/121 2018-01-02T23:56:05Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/121 2018-01-02T23:56:05Z Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma PERSEPSI MAHASISWA AKUNTANSI TERHADAP ETIKA AKUNTAN PENDIDIK DI JURUSAN AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS BRAWIJAYA Meilisa, Fanita; Universitas Brawijaya Ludigdo, Unti; Universitas Brawijaya Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the nonexclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/121 perceptions; students; ethics; accounting lecturers id This research has a purpose to obtain the students’ perception on the ethics of accounting lecturers in the Accounting Department of Brawijaya University Economic Faculty. Survey method was conducted to 125 respondents by using purposive sampling. Respondents’ criteria are active S1 students who are in the eighth semester and have taken Business Ethics course. Descriptive analysis using frequency test was also conducted. The research shows that most students state that accounting lecturers have gained and applied eight ethics principles. It is found that 16,46% very much agrees, while 52,26% agree on the positive statements in the questionnaire. Although generally accounting lecturers have good ethics, there are still unethical behaviours, i.e. Professions Responsibility (29,23%), Public Interest (26,63%), Objectivity (10,39%), Proffessional Competence and Prudence (3,9%), Confidentiality (14,29%), Professional Behaviour (15,59%). oai:jamal.ub.ac.id:article/126 2018-01-03T00:01:08Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/126 201801-03T00:01:08Z Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma TINJAUAN KONSEPTUAL: CRITERIA SUPPLIER-SELECTION, INTEGRASI INTERNAL DAN EKSTERNAL SUPPLY CHAIN TERHADAP KINERJA PERUSAHAAN Pituringsih, Endar Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/126 criteria supplier selection; integrated supply chain; company performance id Performance measurement reflects the company capability to prepare for the customer desired standard while it considers lower production and maintenance costs, higher product quality, reduced stock in process, deprived material processing cost, and shorter delivery deadline. Meanwhile, Supply Chain Management (SCM) has important meaning to empower consumer in maximizing customer value. Supply Chain Management (SCM) requires: internal integration (intra-organization) and external integration (inter-organization). Primary key of Supply Chain Management (SCM) will be having supplier as partner in the company strategy and satisfying the always changing market demand. Therefore, a selection among company strategy options in the global competition really produces a model of dominant integration, coordination, and cooperation in controlling global market, precisely through supply chain as important element to contribute to company performance improvement. oai:jamal.ub.ac.id:article/304 2018-01-03T22:42:35Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/304 2018-01-03T22:42:35Z Jurnal Akuntansi Multiparadigma Vol 5, No 2 (2014): Jurnal Akuntansi Multiparadigma REKONSILIASI PERSETERUAN ANTARA EFFICIENT MARKET HYPOTHESIS DAN BEHAVIORAL FINANCE MELALUI PERSPEKTIF NEUROECONOMICS Maharani, Satia Nur; Universitas Negeri Malang 2014-10-14 16:57:54 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/304 efficient market hypothesis; behavioral finance; neuroeconomics en Abstrak: Rekonsiliasi Perseteruan antara Efficient Market Hypothesis dan Behavioral Finance melalui Perspektif Neuroeconomics. Evaluasi behavioral finance terhadap Efficient Market Hypothesis telah menyebabkan perseteruan di antara ilmuwan pendukung kedua teori tersebut. Artikel ini mendeskripsikan secara komprehensif perdebatan perilaku rasional pada behavioral finance dengan perilaku irasional pada Efficient Market Hypothesis dan bagaimana neuroeconomics memberikan pencerahan pada dua perspektif tersebut. Artikel ini memberikan warna baru dalam merepresentasikan perilaku investor yang kompleks, serta mendorong tumbuhnya generasi teori baru terkait pasar modal melalui kolaborasi interdisipliner. Temuan menunjukkan bahwa perspektif neuroeconomics mengidentifikasi perilaku ekonomi melalui fungsi-fungsi psikologis.Abstract: Conflict Reconciliation between Efficient Market Hypothesis and Behavioral Finance through Neuroeconomics Perspective. Behavioral finance evaluation on Efficient Market Hypothesis causes debates among scientists supporting both theories. This article describes a comprehensive debate between rational behavior perspective on the Efficient Market Hypothesis with irrational behavior on behavioral finance, and how neuroeconomics shed some light on these two perspectives. This article gives a wider range of colors to represent investors behavior tha is very complex, and encourage the growth of new generations of related theory of capital markets through interdisciplinary collaboration. Findings indicated that neuroeconomics perspective identified economic behaviour through psychological functions. oai:jamal.ub.ac.id:article/817 2017-12-31T12:34:27Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/817 2017-12-31T12:34:27Z Jurnal Akuntansi Multiparadigma Vol 8, No 3 (2017): Jurnal Akuntansi Multiparadigma PERILAKU PENGUSAHA MIKRO BETAWI PERANTAUAN TERHADAP COST REDUCTION http://jamal.ub.ac.id/index.php/jamal/article/download/817/2495 Niswatin, -; Universitas Negeri Gorontalo Noholo, Sahmin; Universitas Negeri Gorontalo Tuli, Hartati; Universitas Negeri Gorontalo Wuryandini, Ayu R; Universitas Negeri Gorontalo 2017-12-31 19:34:24 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/817 cost reduction; pengusaha mikro; betawi en Abstrak: Perilaku Pengusaha Mikro Betawi Perantauan terhadap Cost Reduction. Penelitian ini mencoba untuk mengungkap makna cost reduction dalam perspektif pengusaha mikro Betawi perantauan. Fenomenologi digunakan sebagai metode dalam penelitian ini. Penelitian ini menemukan bahwa pengusaha mikro Betawi perantauan memaknai cost reduction sebagai cara menghemat biaya untuk menghasilkan produk. Mereka berupaya menjaga keberlangsungan usaha dengan mempertimbangkan aspek pelanggan. Selain itu, eksistensi usaha juga dilakukan dengan menjunjung tinggi nilai kebudayaan Betawi, Gorontalo, dan agama Islam. Hal ini ditemukan ketika mereka meyakini bahwa tidak semua konten pengeluaran dapat diartikan sebagai biaya yang harus dihindarkan atau dilakukan efisiensi.Abstract: The behavior of the Overseas Betawi Micro Entrepreneur to Cost Reduction. This research tried to reveal the meaning of cost reduction in the perspective of Betawi overseas micro entrepreneurs. Phenomenology was used as a method in this study. This research found that Betawi micro entrepreneurs perceive cost reduction as a cost-saving way to produce the product. They strive to maintain business continuity by considering the customer aspect. In addition, the existence of business is also done by upholding the value of Betawi culture, Gorontalo, and Islam religion. This has been found when they believe that not all expenditure content can be interpreted as cost-avoided or efficiency. oai:jamal.ub.ac.id:article/202 2018-01-03T08:29:19Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/202 2018-01-03T08:29:19Z Jurnal Akuntansi Multiparadigma Vol 3, No 3 (2012): Jurnal Akuntansi Multiparadigma PENGARUH TINGKAT PENGUNGKAPAN WAJIB DAN PENGUNGKAPAN SUKARELA TERHADAP BIAYA MODAL EKUITAS Wulandari, Putu Prima; Universitas Brawijaya Atmini, Sari; Universitas Brawijaya 2014-02-26 13:37:37 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the nonexclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/202 pengungkapan wajib; pengungkapan sukarela; biaya modal ekuitas; perusahaan lancar; perusahaan tidak lancar en Abstract: The Influence of mandatory disclosure and voluntary disclosure towards cost of equity capital. The purpose of this research is to analyze the effect of mandatory disclosure and voluntary disclosure towards cost of equity capital. This research used the multiple regression and t-test with total asset as a variabel control. The sample used were 84 companies listed in IDX until December 2007. Purposive sampling used as sampling method. The result shows that there is a difference effect of voluntary disclosure between liquid and non liquid com-pany. Mandatory disclosure does not having an affect in liquid and non liquid company. Whereas, voluntary disclosure has significant influence in non liquid companybut voluntary disclosure does not affect in liquid company. Abstrak: Pengaruh Tingkat Pengungkapan Wajib dan Pengungkapan Sukarela terhadap Biaya Modal Ekuitas. Tujuan penelitian ini adalah untuk menganali-sis pengaruh pengungkapan wajib dan pengungkapan sukarela terhadap biaya modal ekuitas. Penelitian ini menggunakan regresi multipel dan t-testdengan total aset sebagai variabel kontrol. Sampel yang digunakan sejumlah 84 peru-sahaan yang tercatat di IDX sampai Desember 2007. Metode pengambilan sam-pel menggunakan purposive sampling. Penelitian ini menunjukkan hasil bahwa terdapat perbedaan pengaruh pengungkapan sukarela antara perusahaan lan-car dan tidak lancar. Pengungkapan wajib tidak berpengaruh pada perusahaan lancar dan tidak lancar. Sementara itu, pengungkapan sukarela berpengaruh signifikan pada perusahaan tidak lancar tetapi pengungkapan sukarela tidak berpengaruh pada perusahaan lancar. oai:jamal.ub.ac.id:article/434 2017-10-26T07:21:37Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/434 2017-10-26T07:21:37Z Jurnal Akuntansi Multiparadigma Vol 7, No 1 (2016): Jurnal Akuntansi Multiparadigma; 81-90 APAKAH DISTRIBUSI BAGI HASIL CASH BASIS ADIL BAGI DEPOSAN BANK SYARIAH ? Siregar, Saparuddin; UIN Sumatera Utara 2016-07-25 16:55:20 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/434 basis kas; basis akrual; standar akuntansi; distribusi bagi hasil Indonesian Abstrak: Apakah Distribusi Bagi Hasil Cash Basis Berkeadilan Bagi Deposan Bank Syariah? Artikel ini bertujuan untuk menganalisis metode pendistribusian bagi hasil bank syariah di Indonesia dengan berfokus kepada penerapan basis kas. Artikel ini menggunakan pendekatan kritis berdasarkan teori keadilan yang menekankan pada analisis koherensi atau konsistensi. Hasil studi menunjukkan bahwa distribusi bagi hasil basis kas tidak diterapkan secara konsisten untuk seluruh stakeholder bank syariah. Hal ini menyebabkan penerimaan yang lebih rendah untuk deposan. Studi ini merekomendasikan perlunya revisi terhadap standar akuntansi syariah agar menerapkan basis akrual pada semua bentuk distribusi bagi hasil.Abstract: Is Cash-Basis Profi-and-Loss Sharing Distribution Just for Islamic Bank Depositors? This article aims to analyze the distribution method of the profi sharing of Islamic bank in Indonesia which focusing in the application of cash basis. This article uses a critical approach which based in a theory of justice that emphasizes on the analysis of coherence or consistency. The study shows that the distribution of cash basis profi sharing are not applied consistently to all stakeholders in Islamic banks. This causes the lower receipts for depositors. This study recommends for a revision of the sharia accounting standards which apply to all forms of accrual basis for the profi sharing distribution. oai:jamal.ub.ac.id:article/131 2018-01-03T06:09:12Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/131 2018-0103T06:09:12Z Jurnal Akuntansi Multiparadigma Vol 2, No 1 (2011): Jurnal Akuntansi Multiparadigma PENGARUH KECAKAPAN MANAJERIAL TERHADAP KUALITAS LABA YANG DIMODERASI OLEH KUALITAS AUDIT Waskito, Iman; Universitas Brawijaya Subroto, Bambang; Universitas Brawijaya Rosidi, Rosidi; Universitas Brawijaya Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/131 kecakapan manajerial; kualitas laba; kualitas audit; kecerdasan investor; moderated regression analysis; data envelopment analysis (dea) id The Effect of Managerial Ability to Income Quality Moderated by Audit Quality. The Objective of this research is to examine the impact of managerial ability on earnings quality. This research uses manufacturing companies listed in the Indonesian Stock Exchange for the periods 2006-2008, in which 63 companies (189 firms-year) are used as samples. The managerial ability is measured using Data Envelopment Analysis (DEA). The earnings quality is measured by the extent that accruals map into cash flows. The quality of auditor is measured using the perception of the users of audit firm quality. Using Moderated Regression Analysis, the study finds evidence that the managerial ability had impact on the earnings quality, but auditor quality did not have an impact on the relationship between managerial ability and earnings quality. Pengaruh Kecakapan Manajerial terhadap Kualitas Laba yang Dimoderasi oleh Kualitas Audit. Tujuan dari penelitian ini adalah untuk menguji pengaruh kecakapan manajerial terhadap kualitas laba. Penelitian ini menggunakan perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama tiga periode yaitu 2006 sampai dengan 2008, dengan jumlah sampel sebanyak 63 perusahaan (189 data amatan). Kecakapan manajerial diukur dengan menggunakan Data Envelopment Analysis (DEA). Kualitas laba diukur dengan kemampuan kebijakan akrual menjadi kas. Kualitas auditor diukur menggunakan persepsi pengguna laporan keuangan terhadap kualitas KAP. Dengan menggunakan Moderated Regression Analysis, ditemukan bahwa kecakapan manajerial berpengaruh terhadap kualitas laba, namun kualitas auditor yang berinteraksi dengan kecakapan manajerial tidak berpengaruh terhadap kualitas laba. oai:jamal.ub.ac.id:article/308 2018-01-03T22:44:26Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/308 2018-01-03T22:44:26Z Jurnal Akuntansi Multiparadigma Vol 5, No 2 (2014): Jurnal Akuntansi Multiparadigma CORPORATE GOVERNANCE DAN KEPEMILIKAN KELUARGA Muawanah, Umi; Universitas Gajayana Malang Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/308 corporate governance; perusahaan keluarga; kepemilikan keluarga; embedded explanatory design en Abstrak: Corporate Governance dan Kepemilikan Keluarga. Tujuan penelitian adalah menganalisis perbedaan praktik corporate governance perusahaan keluarga dengan perusahaan non keluarga serta menganalisis pengaruh kepemilikan keluarga terhadap praktik corporate governance. Penelitian ini menggunakan embedded explanatory design yang menggabungkan Mail survey dengan in-depth interview. Uji beda rata-rata sampel independen dan step-wise regression digunakan untuk menganalisis data survei. Hasil analisis statistik menunjukkan terdapat perbedaan praktik corporate governance pada perusahaan keluarga dengan non keluarga. Sejumlah proksi Kepemilikan keluarga serta regulasi dan supervisi berpengaruh terhadap variasi praktik corporate governance. Hasil in-depth interview memperkuat pentingnya keterlibatan keluarga dalam proses governance.Abstract: Corporate Governance and Family Ownership. This research aims to analyze differences on the practice of corporate governance in family firms with non-family firm as well as to analyze the influence of family ownership on corporate governance practices. This study uses an embedded correlational design that incorporates mail surveys with in-depth interviews. Statistical analysis showed that there are differences in corporate governance practices among family with non-family firms. A number of proxy variables of family ownership and supervision influence on variation of corporate governance practices in family firms. The results of in-depth interviews reinforce the importance of the family involvement in the governance process. oai:jamal.ub.ac.id:article/792 2018-01-01T13:32:36Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/792 2018-01-01T13:32:36Z Jurnal Akuntansi Multiparadigma Vol 8, No 3 (2017): Jurnal Akuntansi Multiparadigma DETERMINAN KEBIJAKAN DIVIDEN Ningrum, Nurani Puspa; Universitas Islam Negeri Sunan Kalijaga 2017-12-31 19:34:25 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/792 profitabilitas; leverage; likuiditas; dividen en Abstrak: Determinan Kebijakan Dividen. Penelitian ini bertujuan menguji determinan kebijakan dividen berdasarkan profitabilitas dan leverage dengan menggunakan moderasi kepemilikan manajerial dan likuiditas. Analisis regresi multipel digunakan sebagai metode untuk menguji determinan tersebut. Penelitian ini menunjukkan bahwa besarnya laba sangat menentukan pembagian dividen, sedangkan ada atau tidaknya pembatasan hutang tidak mampu memengaruhi dividen. Sebaliknya, kepemilikan manajerial menurunkan jumlah dividen pada saat kepemilikan saham oleh manajer tersebut cukup tinggi, dan likuiditas tidak mampu meningkatkan atau menurunkan jumlah dividen karena tingginya likuiditas akan semakin menimbulkan konflik agensi. Abstract: Determinant of Dividend Policy. This study would examine the determinants of dividend policy based on profitability and leverage by using moderation of managerial and liquidity ownership. Multiple regression analysis was used as a method. This study showed that the amount of profit is very decisive dividend distribution, whereas the presence or absence of debt restrictions were not able to affect dividends. In contrast, managerial ownership decreased the amount of dividends when the share ownership by the manager was high enough, and liquidity wass not able to increase or decrease the amount of dividends because of the high liquidity would increase the agency conflicts. oai:jamal.ub.ac.id:article/216 2018-01-03T08:31:32Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/216 2018-01-03T08:31:32Z Jurnal Akuntansi Multiparadigma Vol 3, No 3 (2012): Jurnal Akuntansi Multiparadigma STUDI INTERPRETIF: APLIKASI PEMBIAYAAN HUNIAN SYARIAH DENGAN SKIM MUSYARAKAH MUTANAQISHAH Darmayanti, Novi; Universitas Islam Darul Ulum Lamongan Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/216 pembiayaan hunian syariah; musyarakah mutanaqishah; syirkatul milk en Abstract: Intepretive Study: The Application of Shariah Housing Financing with Musyarakah Mutanaqishah Scheme. Bank Muamalat Indonesia is one of the Islamic financial institutions that provides financing in the housing sector. One is the financing of hunian syariah with musharaka mutanaqishah skim. The study used an interpretive study approach. The data used are primary and secondary data. Data collection methods used were interviews, documentation and observation. The results show that the financing of hunian syariah (PHS) is a financing provided by BMI to customers who want to buy a house using Musharaka mutanaqishah contract (syirkatul milk). Syirkatul milk is Musharaka contract basis, where customers and BMI collaborate or partner to buy a house.Abstrak: Studi Interpretif Aplikasi Pembiayaan Hunian Syariah dengan Skim Musyarakah Mutanaqishah. Bank Muamalat Indonesia merupakan salah satu lembaga keuangan syariah yang memberikan pembiayaan dalam sektor perumahan. Salah satunya adalah pembiayaan hunian syariah dengan skim musyarakah mutanaqishah. Penelitian ini memakai pendekatan studi interpretif. Data yang digunakan adalah data primer dan data sekunder. Metode pengumpulan data yang digunakan adalah wawancara, dokumentasi dan observasi. Hasil penelitian diketahui bahwa Pembiayaan Hunian Syariah (PHS) merupakan pembiayaan yang diberikan oleh BMI kepada nasabah yang ingin membeli rumah dengan menggunakan akad musyarakah mutanaqishah (syirkatul milk). Syirkatul milk adalah akad dasar musyarakah, dimana nasabah dan BMI bekerja sama atau bermitra untuk membeli rumah. oai:jamal.ub.ac.id:article/377 2018-01-05T07:32:53Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/377 2018-01-05T07:32:53Z Jurnal Akuntansi Multiparadigma Vol 7, No 1 (2016): Jurnal Akuntansi Multiparadigma; 70-80 PEMAKNAAN AKUNTABILITAS MASJID: BAGAIMANA MASJID DAN MASYARAKAT SALING MEMAKMURKAN? Siskawati, Eka; Politeknik Negeri Padang Ferdawati, Ferdawati; Politeknik Negeri Padang Surya, Firman; Politeknik Negeri Padang 2016-07-25 16:55:20 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/377 akuntabilitas masjid; kemakmuran masjid; nilai kejujuran; pengelolaan organisasi non profit Indonesia Abstrak: Pemaknaan Akuntabilitas Masjid: Bagaimana Masjid dan Masyarakat Saling Memakmurkan? Penelitian ini bertujuan menggali praktik akuntabilitas pada masjid Jami’ Sungai Jambu di mana masjid ini dinilai sebagai masjid yang termasuk aktif di Sumatera Barat. Metode penelitian yang digunakan adalah metode kualitatif – etnometodologi. Hasil penelitian ini menunjukkan bahwa masjid dan masyarakat saling memakmurkan melalui suatu hubungan yang saling bersinergis. Kemakmuran masjid terwujud melalui hubungan dua arah antara masjid dan masyarakat walaupun internal kontrol dan pengawasan pengelolaan keuangan serta manajemen keuangan pada organisasi masjid dianggap masih lemah. Abstract: Understanding Mosque Accountability: How do The Mosque and Society Prosper Each Other? This paper aims to explore the accountability practice in Masjid Jami’ Sungai Jambu. The mosque is recognized as the most active one concern in social, education, and economic programs in West Sumatera. This paper has employed qualitative approach through ethnomethodology as method. The finding shows that mosque and community prosper each other through a synergetic relationship between them. The prosperity of the mosque is realized by two-way relationship between them, although it is often regarded that the internal control and financial management at the mosques are still frail and has low quality management. oai:jamal.ub.ac.id:article/136 2018-01-03T06:14:48Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/136 2018-01-03T06:14:48Z Jurnal Akuntansi Multiparadigma Vol 2, No 1 (2011): Jurnal Akuntansi Multiparadigma ILMU PENGETAHUAN SOSIAL DAN BERBAGAI PARADIGMA DALAM KAJIAN AKUNTANSI Djamhuri, Ali; Universitas Brawijaya Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/136 paradigma akuntansi; perspektif sosiologi; riset akuntansi; studi organisasi id Social Sciences and Various Paradigms in Accounting Discourse. Accounting discourse in Indonesia nowadays can illustrate the monolithical view that is dominant. Besides economic science, social science, especially sociology is rarely used as analysis tool in accounting. Following Covaleski’s (1986), sociology, psychology and anthropology are other disciplines that are beneficial in accounting discourse. This would lead to multiparadigm science. As an implication, accounting would be dealt with in a no more monolithical manner. Positivism, interpretivism, critical, poetmodernism or even spiritualism paradigms have as much chance to be employed. The most difficult hindrance is our reluctance and fear, as academics, to carry out a more open and understanding scientific trajectory; although it will give more benefit to all stakeholders.Ilmu Pengetahuan Sosial dan Berbagai Paradigma dalam Kajian Akuntansi. Diskursus akuntansi di Indonesia saat ini bisa mengilustrasikan cara pandang monolitik yang dominan. Selain ilmu ekonomi, ilmu pengetahuan sosial, terutama sosiologi, terkesan masih relatif jarang dipakai sebagai alat analisis, khususnya dalam akuntansi. Jika mengikuti pendapat Covaleski (1986), paling tidak sosiologi, psikologi dan antropologi adalah disiplin-disiplin lain yang sangat bermanfaat bagi kajian akuntansi. Hal ini mengarah pada suatu multiparadigm science. Implikasinya, akuntansi dapat dikaji dengan modus yang tidak lagi monolitik. Paradigma positifis, interpretif, kritis, posmodernis atau mungkin spiritualis memiliki peluang yang sama pentingnya untuk digunakan. Hambatan tersulitnya, adalah keengganan dan ketakutan kita, para akademisi akuntansi sendiri, untuk melakukan suatu scientific trajectory yang lebih terbuka dan saling memahami, padahal ini lebih memberikan manfaat kepada lebih banyak pihak yang bekepentingan. oai:jamal.ub.ac.id:article/315 2018-01-03T22:53:25Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/315 2018-01-03T22:53:25Z Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma; 393 “KAMUFLASE” DALAM PRAKTIK ROTASI AUDITOR Irianto, Gugus; Universitas Brawijaya Novianti, Nurlita; Universitas Brawijaya Wulandari, Putu Prima; Universitas Brawijaya 2014-12-23 14:44:45 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/315 kamuflase rotasi auditor; fenomenologi transendental; ketergantungan ekonomik; rotasi auditor semu; reinkarnasi kantor akuntan publik en Abstrak: “Kamuflase” dalam Praktik Rotasi Auditor. Penelitian ini bertujuan menemukan makna praktikrotasi auditor dari perspektif auditor. Melalui metode fenomenologi transendental Husserl, ditemukan bahwa rotasi auditor memiliki tujuan mulia di antaranya untuk menjaga dan meningkatkan independensi auditor, kualitas audit, sharing knowledge and profit, serta mencegah terjadinya kolusi antara auditor dengan klien. Di sisi lain, adanya ketergantungan ekonomik auditor pada klien mengakibatkan adanya praktik “kamuflase” dalam menyikapi regulasi tentang rotasi auditor, di antaranya melalui praktik “rotasi auditor semu” dan praktik “reinkarnasi” kantor akuntan publik. Diperlukan aturan yang lebih membumi dan kesadaran etika auditor dan auditee par excellence terkait rotasi auditor. Abstract: The “camouflage” in Auditor Rotation Practice. This study aims to reveal the meaning of auditor rotation practices from the perspective of the auditor. By employing Husserl’s transcendental phenomenology, this study indicates that auditor rotation has been understood as having noble objectives which are to maintain auditors’ independence, to secure and improve quality audit, to share knowledge and profit, and to prevent collusion between auditors and their clients. On the other hand, auditors’ economic dependence on the client results in “camouflage” auditor rotation practices, including “pseudo auditor rotation” and “reincarnation” of public accounting firm. Mundane rules and par excellence ethical awareness of the auditors and auditees are needed concerning auditor rotation. oai:jamal.ub.ac.id:article/759 2017-12-31T12:34:27Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/759 2017-12-31T12:34:27Z Jurnal Akuntansi Multiparadigma Vol 8, No 3 (2017): Jurnal Akuntansi Multiparadigma APAKAH KARAKTERISTIK KEPALA DAERAH BERDAMPAK TERHADAP KINERJA PEMERINTAHAN? Pahlevi, Agus Reza; Universitas Sebelas Maret Setiawan, Doddy; Universitas Sebelas Maret 2017-12-31 19:34:26 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/759 kinerja; kepala daerah; pemerintah daerah en Abstrak: Apakah Karakteristik Kepala Daerah Berdampak terhadap Kinerja Pemerintahan? Tujuan dari penelitian ini adalah menguji pengaruh karakteristik kepala daerah terhadap kinerja pemerintah daerah di Indonesia. Uji regresi data panel digunakan sebagai metode penelitian. Hasil pengujian menunjukkan kepala daerah yang mempunyai umur lebih tinggi dan masa kerja yang lebih lama serta gender perempuan dapat memberikan kontribusi positif terhadap kinerja pemerintah daerah. Kepala daerah menggunakan pengalaman mereka untuk meningkatkan kinerja pemerintah daerah. Selain itu, penelitian ini juga menunjukkan tingkat pendidikan kepala daerah tidak memberikan dampak positif terhadap kinerja karena mereka cenderung memutuskan kebijakan berdasarkan prinsip dan lingkungan sosial. Abstract: Does the Characteristic of Regional Head Affect to Government Performance? The purpose of this study is to examine the influence of regional head characteristics on the performance of local government in Indonesia. The panel data regression test is used as a research method. The test results show that heads of regions with higher age and longer service life and women's gender can contribute positively to the performance. They use their experience to improve local government performance. In addition, this study also shows that the level of education of local heads don’t have a positive impact on performance because they tend to decide policies based on principles and social environment. oai:jamal.ub.ac.id:article/224 2018-01-03T08:36:34Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/224 2018-01-03T08:36:34Z Jurnal Akuntansi Multiparadigma Vol 4, No 1 (2013): Jurnal Akuntansi Multiparadigma PERSEPSI ETIS MAHASISWA AKUNTANSI MENGENAI SKANDAL ETIS AUDITOR DAN CORPORATE MANAGER Himmah, Elok Faiqoh; Lembaga Studi Islam Malang Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/224 skandal etis; idealisme; relativisme; gender; tingkat pengetahuan; persepsi etis; pendidikan etika en Abstract. Student’s Ethical Perspective on Auditor’s Ethics Scandal and Corporate Manager. The purpose of this study is to obtain empirical evidence about the influence of ethical orientation (idealism and relativism), gender and level of knowledge of the accounting student’s perceptions regarding ethical scandals by accountant and corporate managers with research model developed by Comunale et al (2006). Results of the analysis in this study indicated that idealism, gender and level of knowledge of the public accounting profession and accounting scandals accounting affected student’s perceptions of the ethical scandals auditors and corporate manager. On the other hand, relativism variables had no effect on accounting students' perceptions regarding ethical scandals auditors and corporate manager.Abstrak. Persepsi Etis Mahasiswa Akuntansi Mengenai Skandal Etis Auditor Dan Corporate Manager. Tujuan penelitian ini adalah untuk mendapatkan bukti empiris mengenai pengaruh orientasi etis (idealisme dan relativisme), gender, dan tingkat pengetahuan terhadap persepsi mahasiswa akuntansi mengenai skandal etis auditor dan corporate manager dengan model penelitian yang dikembangkan oleh Comunale et al (2006). Hasil analisis dalam penelitian ini menunjukkan bahwa idealisme, gender, dan tingkat pengetahuan tentang profesi akuntan publik dan skandal akuntansi berpengaruh terhadap persepsi mahasiswa akuntansi mengenai skandal etis auditor dan corporate manager. Sedangkan, variabel relativisme berpengaruh terhadap persepsi mahasiswa akuntansi mengenai skandal etis auditor dan corporate manager. oai:jamal.ub.ac.id:article/534 2018-01-05T07:38:07Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/534 2018-01-05T07:38:07Z Jurnal Akuntansi Multiparadigma Vol 7, No 2 (2016): Jurnal Akuntansi Multiparadigma; 171-188 NILAI KEARIFAN LOKAL “SUBAK” SEBAGAI MODAL SOSIAL MASYARAKAT TRANSMIGRAN ETNIS BALI Niswatin, Niswatin; Universitas Negeri Gorontalo Mahdalena, Mahdalena; Universitas Negeri Gorontalo 2016-10-16 13:17:45 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the nonexclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/534 nilai kearifan lokal; transmigran bali; subak en Abstrak: Nilai Kearifan Lokal “subak” Sebagai Modal Sosial Transmigran Etnis Bali. Penelitian ini bertujuan untuk memahami motivasi masyarakat transmigran Bali dalam mengimplementasi sistem subak. Penelitian ini juga mengeksplorasi nilai-nilai kearifan lokal subak sebagai modal sosial. Penelitian dengan menggunakan pendekatan fenomenologi. Hasil penelitian menunjukkan adanya motivasi implementasi yang dilandasi oleh prinsip hidup “Di mana bumi dipijak, di situ langit dijunjung” sesuai dengan konsep “Desa Kala Patra”. Lima nilai kearifan lokal yang ditemukan, yaitu: nilai sosial, ulet, bisnis, akuntabilitas, dan keyakinan (agama) yang berlandaskan dari konsep Tri Hita Karana.Abstract: The Values of Local Wisdom “subak” as The Social Capital Transmigran Ethnic Bali.The purpose of this research is to understand the implementation of subak system in Balinese transmigrant. This research also explores the values of local wisdom subak as the social capital. This research uses phenomenological approach. This research shows that there is a motivation of the implementation of the principle of life “Where Rome, do it the Romans” and similar with the concept of “Desa Kala Patra”. There are five of local wisdom which are found in the research: social value, persevering, business, accountability, and religion based on the concept of Tri Hita Karana. oai:jamal.ub.ac.id:article/141 2018-01-03T06:21:49Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/141 2018-01-03T06:21:49Z Jurnal Akuntansi Multiparadigma Vol 2, No 2 (2011): Jurnal Akuntansi Multiparadigma Pengungkapan Pro Forma dan KepuPENGUNGKAPAN PRO FORMA DAN KEPUTUSAN INVESTOR: UJI EMPIRIS TEORI SIGNALING DAN TEORI PASAR EFISIEN DI BURSA EFEK INDONESIA (BEI)tusan Investor: Uji Empiris Teori Signaling dan Teori Pasar Efisien di Bursa Efek Indonesia (BEI) Rura, Yohanis; Universitas Hasanuddin Subroto, Bambang; Universitas Brawijaya Sudarma, Made; Universitas Brawijaya Rosidi, Rosidi; Universitas Brawijaya Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/141 pengungkapan pro forma; signaling theory; teori pasar efisien; respon investor id Pro Forma Disclosures And Investor Decision: Signaling Theory Empirical Test and Efficient Market Theory In Indonesia Stock Exchange (BEI).The objective of research is to examine the signaling theory and efficient market theory whether the “quality” firms marketed their firm using pro forma disclosure and not mislead the investors. The pro forma disclosure of inside information is made to remote the investors from the effect of adverse selection.The research approach is quantitative with multiple regression analysis. Research sample includes 113 firm years from 2001 to 2008. The hypothesis test indicates the mixed result. The finding of research does not support the signaling theory that the “quality” firms give a signal to market through pro forma disclosure. Other important finding shows that the simultaneous test empower the efficient market theory by confirming that the market response to the day when the information is published. Pengungkapan Pro Forma Dan Keputusan Investor: Uji Empiris Teori Signaling Dan Teori Pasar Efisien Di Bursa Efek Indonesia (BEI).Penelitian ini bertujuan untuk menguji signaling theory and efficient market theory apakah “kualitas” perusahaan dalam memasarkan diri menggunakan pengungkapan pro formadan tidak menyesatkan investor. Pengungkapan pro forma atasinside information dibuat untukmencegah investor dari efek adverse selection. Penelitian ini menggunakan pendekatan kuantitatif dengan alat uji multiple regression analysis.Sampel penelitian terdiri dari 113 perusahaan dalam kurun waktu 2001 hingga 2008.Hasil uji hipotesis menunjukkan mixed result. Temuannya tidak mendukung signaling theoryyang menyatakan bahwa “kualitas” perusahaan memberikan sinyal kepada pasar melalui pengungkapan pro forma.Temuan lainnya mengatakan bahwa teori pasar efisien terkonfirmasi pada respon pasar pada hari di mana informasi dipublikasikan. oai:jamal.ub.ac.id:article/326 2018-01-03T22:55:48Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/326 2018-01-03T22:55:48Z Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma; 442 KEBIJAKAN HUTANG SEBAGAI DETERMINAN KINERJA PERUSAHAAN Kristiana, Rachel; Universitas Sebelas Maret Surakarta 2015-01-15 13:49:29 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/326 kebijakan hutang; kebijakan deviden; kepemilikan institusional; kinerja perusahaan en Abstrak: Kebijakan Hutang sebagai Determinan Kinerja Perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh kebijakan deviden, kebijakan hutang, kepemilikan institusional dan struktur aset terhadap kinerja perusahaan. Metode purposive sampling digunakan untuk menentukan sampel sebesar 118 perusahaan manufaktur yang terdaftar di BEI selama tahun 2010-2012. Teknik analisis yang digunakan adalah analisis regresi multipel. Penelitian ini membuktikan bahwa kebijakan hutang memiliki pengaruh yang signifikan terhadap kinerja keuangan perusahaan dan kebijakan deviden, kepemilikian institusional serta struktur aktiva tidak memiliki pengaruh yang signifikan terhadap kinerja keuangan perusahaan. Abstract: Debt Policy as the Determinant of Company Performance. This research aimed to determine the effect of dividend policy, debt policy, institutional ownership and asset structure on firm performance. Purposive sampling method was employed for determining the research sample. The sample used were manufacturing companies listed on the Indonesian Stock Exchange during the years 2010-2012 as many as 118 companies. The analysis technique used was multiple regression analysis. The analysis showed that the debt policies affect the performance of the company. Dividend policy, institutional ownership and asset structure do not affect the performance of the company. oai:jamal.ub.ac.id:article/229 2018-01-03T08:39:20Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/229 2018-01-03T08:39:20Z Jurnal Akuntansi Multiparadigma Vol 4, No 1 (2013): Jurnal Akuntansi Multiparadigma HUBUNGAN STOCK SPLIT DENGAN MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2001-2011 Boermawan, Clivandi; Universitas Indonesia Siregar, Sylvia Veronica; Universitas Indonesia 2014-03-06 13:35:40 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/229 manajemen laba; stock split; ukuran perusahaan en Abstract. Relation between Stock Split and Earning Management on Indonesian Stock Exchange Listed Companies Year 2001-2011. This study analyzes the relation between stock split and earnings management, whether firms with stock split engage in earnings management, the market reaction, and the effect of firm size on the association between the market reaction and earnings management. Total samples were 63 stock split firms listed on the Indonesian Stock Exchange in 2001-2011. The results show that firms engage in income-increasing earnings management in the pre split period. Market reaction overearnings management is negative, contrary to expectation, because market possibly construed the activities as opportunistic behavior. Small firms have more negative stock return than large firms.Abstrak. Hubungan Stock Split Dengan Manajemen Laba pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2001-2011. Penelitian ini bertujuan menganalisis hubungan antara stock split dan manajemen laba, yaitu apakah perusahaan yang melakukan stock split melakukan manajemen laba, reaksi pasar, dan pengaruh ukuran perusahaan terhadap hubungan reaksi pasar dan manajemen laba. Jumlah sampel sebanyak 63 perusahaan yang melakukan stock split yang terdaftar di Bursa Efek Indonesia tahun 2001-2011. Hasil penelitian menunjukkan perusahaan melakukan manajemen laba yang income increasing pada periode pra stock split. Reaksi pasar terhadap manajemen laba tersebut adalah negatif, hal ini tidak sesuai dengan ekspektasi, karena kemungkinan pasar mengganggapnya sebagai tindakan oportunistik. Perusahaan kecil mendapat penilaian pasar yang lebihnegatif dibandingkan perusahaan besar. oai:jamal.ub.ac.id:article/146 2018-01-03T06:26:19Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/146 2018-0103T06:26:19Z Jurnal Akuntansi Multiparadigma Vol 2, No 2 (2011): Jurnal Akuntansi Multiparadigma STRUCTURAL ASSURANCE, KEPERCAYAAN PADA SISTEM ECOMMERCE DAN NIAT BERTRANSAKSI SECARA ONLINE Ayuningtiyas, Gandis; Universitas Brawijaya Harris, Lutfi; Universitas Brawijaya Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/146 structural assurance; kepercayaan; niat untuk bertransaksi secara online id Structural Assurance, Trust and Intention to Make Online Transaction. The objective of this research is to examine some determinant factors that influence user intention to make online transaction by using the Theory Planned Behavior (TPB). This research done in Brawijaya University Malang. Researcher have got 264 respondents which is student of Brawijaya University and never done online transaction. Multiple regression technique was used in this analysis. The variables are structural assurance and trust. The result of analysis indicates that simultaneously, structural assurance and trust significantly influence to the intention to make online trans-action. The implication of this research is relevant toward on-line business sector to consider factors which influence the intention online transaction.Structural Assurance, Kepercayaan Pada Sistem E-Commerce Dan Niat Bertransaksi Secara Online. Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi niat untuk bertransaksi secara on-line dengan menggunakan model The Theory Planned Behavior (TPB). Penelitian ini dilakukan di Universitas Brawijaya Malang. Penelitian ini memperoleh respon sebanyak 264 or-ang mahasiswa Universitas Brawijaya yang belum pernah melakukan transaksi secara online. Teknik yang dipakai untuk menguji data penelitian adalah regresi linier berganda dengan software SPSS 16. Variabel yang digunakan dalam penelitian ini adalah structural assurance dan kepercayaan. Hasil analisis untuk model ini menunjukkan bahwa secara simultan, variabel structural assurance dan kepercayaan berpengaruh signifikan terhadap niat untuk bertransaksi se-cara online . Sedangkan secara parsial menunjukkan bahwa variabel structural assurance dan kepercayaan berpengaruh secara signifikan terhadap niat untuk bertransaksi secara online. Implikasi dari penelitian ini relevan bagi sektor bisnis online untuk memperhatikan faktor-faktor yang mempen-garuhi niat untuk bertransaksi secara online. oai:jamal.ub.ac.id:article/334 2018-01-03T22:49:11Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/334 2018-01-03T22:49:11Z Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma; 365 MANAJEMEN LABA AKRUAL, MANAJEMEN LABA RIIL, DAN BIAYA MODAL Febrininta, Cut Naila; Universitas Indonesia Siregar, Sylvia Veronica; Universitas Indonesia 2015-02-28 16:56:27 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/334 biaya utang; biaya ekuitas; manajemen laba akrual; manajemen laba riil en Abstrak: Manajemen Laba Akrual, Manajemen Laba Riil, dan Biaya Modal. Penelitian ini bertujuan untuk menganalisis pengaruh dari manajemen laba akrual dan manajemen laba riil terhadap biaya modal, baik biaya utang maupun biaya ekuitas. Total observasi dalam penelitian ini adalah 1.375 firm-years untuk model biaya utang serta 1.564 firm years untuk model biaya ekuitas pada tahun 2003-2011. Penelitian ini diuji dengan regresi data panel dengan model regresi random effect. Hasil penelitian menunjukkan bahwa manajemen laba akrual dan manajemen laba riil terbukti tidak berpengaruh signifikan terhadap biaya utang dan biaya ekuitas. Abstract: Accrual Earnings Management, Real Earnings Management, and Cost of Capital. This researchaims to analyze the impact of two kinds of earnings management which are accrual earnings management and real earnings management on company’s cost of debt and cost of equity. Total observations for this research are 1.375 firm-years for the cost of debt model and 1.564 firms-years for the cost of equity model from year 2003-2011. This research used panel data regression with random effect regression model. The result of this research shows that accruals earnings management and real earnings management have no significant impact on company’s cost of debtand cost of equity. oai:jamal.ub.ac.id:article/238 2018-01-03T08:45:01Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/238 2018-01-03T08:45:01Z Jurnal Akuntansi Multiparadigma Vol 4, No 2 (2013): Jurnal Akuntansi Multiparadigma PERAN PENDEKATAN ANTAR DISIPLIN TERHADAP PENILAIAN RISIKO PENYALAHGUNAAN ASET Nugraha, Guindra Pramudi; Inspektorat Jenderal Kementrian Keuangan Subroto, Bambang; Universitas Brawijaya Rahman, Aulia Fuad; Universitas Brawijaya 2014-03-11 14:41:37 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/238 pendekatan antar disiplin; penilaian risiko penyalahgunaan aset; kerangka coso; segitiga faktor kecurangan en Abstract: The Role of Inter Disciplinary Approach to Asset Misappropriation risk assessment. This study compares the judgment ability in asset misappropriation risk assessment between groups. Between-subject experiment was applied to 19 participants which were divided into three experimental groups, provided with interdisciplinary knowledge through random assignment : (1) group provided with Committee of Sponsoring Organizations (COSO) Framework and fraud triangle, (2) group provided with COSO Framework, and (3) group provided with fraud triangle from criminology. Nonparametric statistic chi-square and fisher’s exact test were employed. The result showed that there is no judgment difference between groups. The effect of interdisciplinary approach only increases one’s knowledge in memorizing, reproducing, and limitation in applying the concept.Abstrak: Peran Pendekatan Antar Disiplin terhadap Penilaian Risiko Penyalahgunaan Aset. Studi ini membandingkan kemampuan penilaian risiko penyalahgunaan aset bagi kelompok yang memperoleh pendekatan antar disiplin dengan yang tidak memperoleh pendekatan antar disiplin. Between-subject experiment dilakukan terhadap 19 partisipan yang dibagi ke dalam tiga kelompok eksperimen : (1) kelompok memperoleh pemahaman kerangka Committee of Sponsoring Organizations (COSO) dan segitiga faktor kecurangan, (2) kelompok memperoleh pemahaman kerangka COSO, dan (3) kelompok memperoleh pemahaman segitiga faktor kecurangan. Analisa statistik nonparametrik chi-square dan fisher’s exact test menunjukkan bahwa tidak terdapat perbedaan penilaian risiko diantara kelompok yang diuji. Pemberian pendekatan antar hanya mampu meningkatkan pengetahuan seseorang dalam mengingat dan mereproduksi serta mengaplikasikan konsep tersebut secara terbatas. oai:jamal.ub.ac.id:article/483 2018-01-05T07:41:35Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/483 2018-01-05T07:41:35Z Jurnal Akuntansi Multiparadigma Vol 7, No 2 (2016): Jurnal Akuntansi Multiparadigma; 256-269 MODEL PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN OLEH AUDITOR SPESIALIS INDUSTRI DENGAN ANALISIS FRAUD TRIANGLE http://jamal.ub.ac.id/index.php/jamal/article/download/483/1351 Reskino, Reskino; UIN Syarif Hidayatullah Jakarta Anshori, Muhammad Fakhri; UIN Syarif Hidayatullah Jakarta 2016-1016 13:17:46 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/483 fraud triangle analysis; financial targets; financial stability; auditor industry specialization; financial statement fraud en Abstrak: Model Pendeteksian Kecurangan Laporan Keuangan dengan Analisis Fraud Triangle. Penelitian ini bertujuan untuk membuat model dalam mendeteksi kecurangan laporan keuangan. Penelitian ini menguji variabel fraud triangle dan auditor spesialis industri dengan kecurangan laporan keuangan. Sampel penelitian adalah 30 perusahaan fraud dan 30 perusahaan non-fraudyang listing di Bursa Efek Indonesia (BEI) serta terkena sanksi dan kasus oleh Otoritas Jasa Keuangan (OJK). Hasil penelitian ini menunjukkan financial targetsdapat mendeteksi kecurangan laporan keuangan, sedangkan financial stabililty tidak dapat mendeteksi kecurangan laporan keuangan.Abstract: Financial Statement Fraud Detection Model with Fraud Triangle Analysis. The research purposes is to create a model to detect financial statement fraud. This research examines the variable of fraud triangle and auditor industry specialization with financial statement fraud. Samples were 30 companies of fraud and 30 non-fraud companies that were listed on the Indonesia Stock Exchange (IDX) and sanctioned by the Financial Services Authority (FSA). The result shows the financial targets can be detect financial statement fraud, while financial stability can’t be detect financial statement fraud. oai:jamal.ub.ac.id:article/152 2018-0103T06:31:41Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/152 2018-01-03T06:31:41Z Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma TINJAUAN PARADIGMA PENELITIAN: MERAYAKAN KERAGAMAN PENGEMBANGAN ILMU AKUNTANSI Setiawan, Achdiar Redy; Universitas Trunojoyo Madura Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/152 paradigma riset akuntansi; positivis; interpretif; kritis; posmodernis; keragaman en Abstract: Review of Research Paradigm: Celebrating Diversity of Accounting Science Development. This article discusses several approaches that could be used in accounting research. Accounting as social science should occupy all existing paradigms in social science research and development. There are four paradigms that will be discussed here: positivist, interpretive, critical and postmodernist. In Indonesian context (perhaps also in other places), positivist, will still be the dominating and most currently used paradigm in accounting discourse. By acknowledging and understanding all paradigms, researchers could choose what the best and fittest paradigm to conduct research that is suitable to their research objective. By doing so, research findings of accounting science will be more colourful as we are celebrating diversity of approaches in ”mutually inclusive” term. Abstrak: Tinjauan Paradigma Penelitian: Merayakan Keragaman Pengembangan Ilmu Akuntansi. Artikel ini mendiskusikan beberapa pendekatan yang dapat dipergunakan dalam riset akuntansi. Akuntansi dapat menggunakan seluruh paradigma yang ada dalam pengembangan ilmu sosial. Terdapat empat paradigma yang didiskusikan disini: positivis, interpretif, kritis dan posmodernis.Dalam konteks Indonesia (bisa jadi juga di tempat lain), paradigma positivis masih menjadi primadona pilihan pendekatan riset dalam diskursus akuntansi. Dengan mengetahui dan memahami seluruh tawaran paradigma yang tersedia, peneliti dapat memilih paradigma mana yang terbaik dan paling cocok sesuai tujuan penelitiannya. Dengan pemahaman yang mendalam terhadap pilihan paradigma ini, berbagai hasil penelitian dalam pengembangan ilmu akuntansi menjadi lebih berwarna.Pada saat yang sama, kita dapat merayakan dalam terma ”mutually inclusive”. oai:jamal.ub.ac.id:article/354 2018-01-03T23:08:34Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/354 2018-01-03T23:08:34Z Jurnal Akuntansi Multiparadigma Vol 6, No 1 (2015): Jurnal Akuntansi Multiparadigma; 38-52 PENERAPAN SISTEM PENGENDALIAN MUTU DALAM MENINGKATKAN KUALITAS AUDIT http://jamal.ub.ac.id/index.php/jamal/article/download/354/911 Fauji, Lukito; Kantor Akuntan Publik (KAP) Made Sudarma, Thomas, & Dewi Sudarma, Made; Universitas Brawijaya Achsin, M; Universitas Brawijaya 2015-04-29 15:48:11 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/354 kuisioner; auditor; sistem pengendalian mutu; kualitas audit en Abstrak: Penerapan Sistem Pengendalian Mutu dalam Meningkatkan Kualitas Audit. Penelitian bertujuan menguji pengaruh simultan, parsial, dan pengaruh dominan variabel penerapan Sistem Pengendalian Mutu (SPM) Kantor Akuntan Publik (KAP) terhadap Kualitas Audit. Populasi penelitian adalah auditor dan staf auditor KAP Malang sejumlah 76 orang. Metode analisis yang digunakan adalah regresi linier multiple. Penelitian menunjukkan bahwa variabel SPM berpengaruh simultan terhadap kualitas audit. Independensi, penugasan personal, konsultasi, dan supervisi berpengaruh parsial terhadap kualitas audit, sedangkan penugasan, pengembangan profesional, promosi, penerimaan keberlanjutan klien, dan inspeksi tidak berpengaruh parsial terhadap kualitas audit. Penugasan personal adalah variabel berpengaruh dominan terhadap kualitas audit. Abstract: The Quality Control System Application on development of the Quality Audit. The research purpose is to test the simultaneous effect, partial, and the dominant inflence of the variable application of Registered Public Accountants (RPA) Quality Control Systems (QCS) on Audit Quality. The population was auditors and staff auditors in Malang numbered 76 people. The analysis method is multiple linear regression analysis, the Ftest, t-test, and the dominant variables determined based standardized coeffiient beta (). Variables of QCS have effect on audit quality simultaneous. Independence, personal engagement, consultation, and supervision have a partial effect on audit quality, while the rest variable have no effect on audit quality. Personal assignment is variable dominant. oai:jamal.ub.ac.id:article/251 2017-04-16T08:26:17Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/251 2017-04-16T08:26:17Z Jurnal Akuntansi Multiparadigma Vol 4, No 2 (2013): Jurnal Akuntansi Multiparadigma ADA APA DENGAN SAP (AADS) AKRUAL? Tresnawati, Eka Findi; Sekretariat Daerah Kabupaten Sumenep Setiawan, Achdiar Redy; Universitas Trunojoyo Madura 2014-03-12 08:50:07 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/251 akuntansi pemerintahan daerah; basis cash toward accrual; basis akrual en Abstract: What Happens with Acrual-Based SAP?. This article provides anoverview regarding SAP accrual-based and its problems. It compares information content of PP 24/2005’s cash toward accrual and PP 71/2010’s accrual-based toshow the urgency of accrual-based financial reporting requirements. The analysis borrows Abeysekara’s accounting imperialism. Discussion also involves empirical evidence and evaluation of accrualbased implementation probability in Sumenep Regency. Findings show that accrual-based information is not an urgent need and tends to be difficult to be implemented. Reflecting the evidence in Sumenep, local governments are faced with the need of human resources, the question of the use-fulness of accrual information, and technical difficulties on implementation.Abstrak: Ada Apa Dengan SAP (AADS) Akrual?. Artikel ini memberikan gambaran mengenai SAP akrual dan problematikanya. Dimulai dengan telaah perbandingan konten informasi SAPPP 24/2005 berbasis cash toward accrual dan PP71/2010 berbasis akrual guna menunjukkan urgensi pemerintah daerah (pemda) tentang kebutuhan pelaporan keuangan berbasis akrual. Alur pembahasan meminjam alur pikir imperialisme akuntansi Abeysekera. Pembahasan meliputi telaah empiris dan menunjukkan bahwa informasi laporan akrual sejatinya bukan merupakan kebutuhan urgen dan memiliki kecenderungan sulit diterapkan. Berkaca pada bukti di Sumenep, pemda dihadapkan pada kebutuhan sumber daya manusia, pertanyaan tentang kebermanfaatan informasi akrual dan kesulitan teknis pelaksanaannya. oai:jamal.ub.ac.id:article/504 2018-01-05T07:43:37Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/504 2018-01-05T07:43:37Z Jurnal Akuntansi Multiparadigma Vol 7, No 2 (2016): Jurnal Akuntansi Multiparadigma; 307-321 IMPLEMENTASI GOOD CORPORATE GOVERNANCE PADA KINERJA BANK SYARIAH Siswanti, Indra; Perbanas Institute Jakarta 2016-10-19 15:19:54 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/504 good corporate governance; non performing financing; kinerja indonesia Abstrak: Implementasi Good Corporate Governance pada Kinerja Bank Syariah. Penelitian ini bertujuan menganalisis penerapan Good Corporate Governance (GCG) terhadap Kinerja Bank Umum syariah (BUS) di Indonesia dengan mediasi risiko pembiayaan. Sampel yang digunakan adalah 8 Bank Umum syariah. Path analisys digunakan untuk untuk menguji direct dan inderect impact. Uji direct impact menghasilkan penerapan GCG tidak berpengaruh terhadap kinerja BUS. Penerapan GCG berpengaruh terhadap risiko pembiayaan. Risiko pembiayaan berpengaruh terhadap kinerja. Uji indirect impact menyatakan risiko pembiayaan memediasi pengaruh penerapan GCG terhadap Kinerja BUS.Abstract: The Implementation of Good Corporate Governance on performance of Islamic Bank. This study aimed to analyze GCG on the performance of Islamic Banks in Indonesia with financing risk as mediation variable. The sample used was 8 Islamic Banks. Path analysis was used to test the direct and inderect impact. Test of direct impact showed has no effect GCG on performance. GCG has effect on financing risk and financing risk has an effect on performance. The result test indirect impact showed that financing risk can mediate the effect GCG on BUS performance. oai:jamal.ub.ac.id:article/157 2018-01-03T06:36:07Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/157 2018-01-03T06:36:07Z Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma KECEMASAN BERKOMPUTER DALAM KONTEKS PENDIDIKAN AKUNTANSI: HUBUNGAN DENGAN GENDER, TIPE KEPRIBADIAN, DAN PENGALAMAN BERKOMPUTER Khristy, Betha Februari; Universitas Brawijaya Baridwan, Zaki; Universitas Brawijaya Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/157 kecemasan berkomputer; gender; tipe kepribadian; pengalaman berkomputer en Abstract: Computer Anxiety in Accounting Education Context: Relationship with Gender, Personality Types, and Computer Experience. This study examines the relationship between computer anxiety and gender, personality types, as well as computer experience. Samples are 220 students of Accounting Department of Brawijaya University. Measurement of computer anxiety variable in this study is carried out by employing CARS (Computer Anxiety Rating Scale) instrument and personality types variable using MBTI (Myers Briggs Type Indicator) instrument. The study finds that computer anxiety is associated with gender and computer experience, while the variable of personality types proves otherwise. The implication of this study is relevant to accounting education institution to develop curriculum that includes computer-based teaching that is expected to reduce the computer anxiety level.Abstrak: Kecemasan Berkomputer dalam Konteks Pendidikan Akuntansi: Hubungan dengan Gender, Tipe Kepribadian, dan Pengalaman Berkomputer. Studi ini menguji apakah terdapat hubungan antara kecemasan berkomputer dan gender, tipe kepribadian, serta pengalaman berkomputer. Sampel adalah mahasiswa Jurusan Akuntansi Universitas Brawijaya sebanyak 220 responden. Pengukuran variabel kecemasan berkomputer dalam penelitian ini menggunakan instrumen CARS (computer anxiety rating scale) dan variable tipe kepribadian menggunakan instrumen MBTI (Myers BriggsType Indicator). Hasil studi menunjukkan bahwa kecemasan berkomputer berasosiasi dengan gender dan pengalaman berkomputer, namun tidak demikian dengan tipe kepribadian. Implikasi dari penelitian ini relevan bagi institusi pendidikan untuk mengembangkan kurikulum yang memuat pengajaran berbasis computer sehingga diharapkan dapat mengurangi tingkat kecemasan berkomputer. oai:jamal.ub.ac.id:article/359 2018-01-03T23:15:51Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/359 2018-01-03T23:15:51Z Jurnal Akuntansi Multiparadigma Vol 6, No 1 (2015): Jurnal Akuntansi Multiparadigma; 124-132 STRUKTUR KEPEMILIKAN SEBAGAI DETERMINAN NILAI PERUSAHAAN Sienatra, Krismi Budi; Universitas Brawijaya Sumiati, Sumiati; Universitas Brawijaya Andarwati, Andarwati; Universitas Brawijaya Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/359 struktur kepemilikan; leverage; kebijakan dividen; nilai perusahaan en Abstrak: Struktur Kepemilikan sebagai Determinan Nilai Perusahaan. Penelitian ini bertujuan menguji pengaruh struktur kepemilikan, leverage, dan kebijakan dividen terhadap nilai perusahaan. Hubungan struktur kepemilikan, leverage, kebijakan deviden, dan nilai perusahaan didasarkan konflik yang terjadi antara pemilik dengan manajer dan pemilik dengan kreditur. Penelitian dilakukan menggunakan analisis jalur dengan mengambil sampel pada perusahaan manufaktur di Indonesia terutama yang terdaftar di lantai bursa. Hasil penelitian ini menunjukkan kepemilikan manajerial dan institusional, leverage, dan kebijakan deviden mampu memaksimalkan nilai perusahaan.Abstract: Ownership Structure as the Determinant of Firm Value. This study aimed to examine the effect of ownership structure, leverage, and dividend policy on firm value. The relationship of ownership structure, leverage, dividend policy, and the value of the company is based on the conflict between the owners and the managers, and between the owners and the creditors. The study was conducted using path analysis by taking samples of manufacturing company in Indonesia, especially those listed on the stock exchange. The results of this study demonstrate that managerial and institutional ownership, leverage, and dividend policy are able to maximize firm value. oai:jamal.ub.ac.id:article/261 2018-01-03T08:57:22Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/261 2018-01-03T08:57:22Z Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma AUDIT QUALITY OF GOVERNMENT AUDITOR Setiawaty, Agus; Universitas Mulawarman Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the nonexclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/261 locus of control; gaya kepemimpinan; penerimaan perilaku disfungsional audit; kualitas audit en Abstract: Audit Quality of Government Auditor. This study explores the relationship between government’s auditors’ personal characteristics and acceptance of dysfunctional behavior situational factors on government’s audit quality. Data collection was conducted by distributing questionnaires to 111 government’s auditors. The data was analyzed using PLS application. The results showed that government’s auditors who increasingly accept dysfunctional behavior tend to have characteristic of external locus of control and that government’s auditors with external locus of control tend to have low organizational commitment. Leadership style of the audit team leader during the audit process improved the government’s auditors’ commitment to their organization which leads to high-quality audit.Abstrak: Kualitas Audit dari Auditor Pemerintah. Penelitian ini mengeksplorasi hubungan antara karakteristik personal dan faktor-faktor situasional penerimaan perilaku disfungsional auditor pemerintah pada kualitas audit pemerintah. Pengumpulan data dilakukan dengan mendistribusikan kuisioner pada 111 auditor pemerintah. Data dianalisa menggunakan aplikasi PLS. Hasil menunjukkan bahwa auditor pemerintah yang semakin menerima perilaku disfungsional cenderung memiliki karakteristik locus of control eksternal dan auditor pemerintah dengan locus of control eksternal cenderung memiliki komitmen organisasi yang rendah. Gaya kepemimpinan tim audit selama proses audit meningkatkan komitmen auditor pemerintah pada organisasi mereka yang mengarah pada kualitas audit yang tinggi. oai:jamal.ub.ac.id:article/612 2018-01-05T07:49:45Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/612 2018-01-05T07:49:45Z Jurnal Akuntansi Multiparadigma Vol 7, No 3 (2016): Jurnal Akuntansi Multiparadigma; 399-418 PENERBITAN SURAT TAGIHAN PAJAK DAN TINDAKAN PENAGIHAN DENGAN TINGKAT PELUNASAN KEWAJIBAN PERPAJAKAN http://jamal.ub.ac.id/index.php/jamal/article/download/612/1726 http://jamal.ub.ac.id/index.php/jamal/article/download/612/1727 Prasetyo, Whedy; Universitas Jember 2016-12-30 13:33:09 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/612 surat tagihan pajak, penagihan pajak; kewajiban perpajakan Jember University en Abstrak: Penerbitan Surat Tagihan Pajak (STP) dan Tindakan Penagihan dengan Tingkat Pelunasan Kewajiban Perpajakan. Penelitian ini merupakan studi deskriptif dengan pendekatan kasus terhadap Wajib Pajak atau Penanggung Pajak Orang Pribadi pada Kantor Pelayanan Pajak (KPP) Pratama Denpasar Timur yang bertujuan mengetahui pelaksanaan penerbitan Surat Tagihan Pajak (STP), dan tindak lanjut STP berupa penerbitan Surat Tegoran (ST) dan penyampaian Surat Paksa (SP) terhadap kepatuhan melunasi kewajiban perpajakannya. Metode penelitian adalah studi deskriptif dengan 38 sampel. Hasil analisis menunjukkan STP menjamin kepatuhan untuk segera memenuhi kewajiban sebelum jatuh tempo, sehingga tidak dilanjutkan dengan ST dan SP. Abstract: Initiated Publication Of The Tax Claim Letter (TCL) and Billing Action with Degree of Tax Compliance Payment of Tax Payer or Individual Tax Charger. This Research is a descriptive study with case approach on Tax Payer or Individual Tax Charger on Tax Service Of fice (TSO) Pratama Denpasar Timur aimed to find out the implementation of Tax Compliance Letter (TCL) publication, and the following action of TCL through tax claim in the form of Letter of Warning (LoW) and Letter of Com pelling (LoC) related to obedience in fulfilling their tax. Reseach method is descriptive study for 38 sample. Analysis result be said that TCL guaran tee obedience in meeting their charge stated, so that they will not receive LoW and LoC. oai:jamal.ub.ac.id:article/162 2018-01-03T06:41:31Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/162 2018-01-03T06:41:31Z Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma AKUNTANSIASI ATAU AKUNTANSIANA? MEMAKNAI REFORMASI AKUNTANSI SEKTOR PUBLIK DI INDONESIA Kamayanti, Ari; Universitas Brawijaya Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/162 akuntansiasi; akuntansiana; new public management; sektor publik; liberalisasi en Abstract: Accountingization or Accountingsiana? Interpreting Sector Public Accounting Reformation in Indonesia. The embrace of New Public Management in public sector has given birth to imperativeness of accountingization. This article scrutinizes the paradigm shift from public sector organizations into hybrid organizations; a reflection of economics liberalization. A qualitative content analysis study is carried out to generate understanding how accountingization has taken place and is invading stealthily into the Indonesian public sector; supporting the ever-growing capitalism. The role of accounting as the change driver in the name of effectiveness and efficiency, hence liberalization, has gained its momentum through legitimation of “liberal” accounting practices in government decree/ regulations and public sector accounting standards.Abstrak: Akuntansiasi atau Akuntansiana? Memaknai Reformasi Akuntansi Sektor Publik di Indonesia. Masuknya New Public Management di sector publik telah melahirkan urgensi akuntansiasi. Artikel ini menyoroti pergeseran paradigma atas bentuk organisasi publik menjadi organisasi hibrida. Studi analisis isi kualitatif digunakan untuk menghasilkan pemahaman tentang bagaimana akuntansiasi telah mengambil alih dan perlahan menginvasi sector publik di Indonesia, dan mendukung tumbuhnya kapitalisme. Peran akuntansi sebagai pemicu perubahan atas nama efektifi tas dan efi siensi; dan oleh karena itu liberalisasi, mendapatkan momentumnya melalui legitimasi praktik akuntansi yaitu regulasi dan standar akuntansi sektor publik. oai:jamal.ub.ac.id:article/349 2018-01-04T05:36:31Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/349 2018-01-04T05:36:31Z Jurnal Akuntansi Multiparadigma Vol 6, No 2 (2015): Jurnal Akuntansi Multiparadigma; 185-200 DETERMINAN HARGA SAHAM PERBANKAN YANG TERDAFTAR (2009-2012) DI BURSA EFEK INDONESIA Maulana, Panji Rizki; Universitas Brawijaya Salim, Ubud; Universitas Brawijaya Aisjah, Siti; Universitas Brawijaya 2015-08-03 00:00:00 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/349 faktor internal; faktor eksternal; perbankan; harga saham ind Abstrak: Determinan Harga saham Perbankan yang Terdaftar (2009-2012) di Bursa Efek Indonesia. Penelitian ini bertujuan menganalisis pengaruh dari faktor internal dan eksternal perbankan di Indonesia terhadap harga saham pada periode waktu 2009-2012. Pengujian dilakukan dengan menggunakan analisis regresi linier multipel pada 27 perbankan di Indonesia. Hasil penelitian menunjukkan bahwa dari faktor internal perbankan, Modal, Kualitas Aset, Manajemen, Earning, Likuiditas berpengaruh terhadap harga Saham perbankan, sedangkan Sensitivity to Market Risk tidak berpengaruh terhadap harga saham. Dari faktor eksternal, variabel PDB dan Suku Bunga berpengaruh signifikan terhadap harga saham, sedangkan Nilai Tukar tidak memiliki pengaruh terhadap harga Saham perbankan. Abstract: Determinant of Banking Stock Price Listing (2009-2012) on Indonesia Stock Exchange. This study aims to analyze the influence of internal and external factors in the Indonesian banking on stock price on 2009-2012. The data analysis was using multiple linear regression analysis for 27 banks in Indonesia. The results showed that the bank’s internal factors, which are Capital, Asset Quality, Management, Earnings, Liquidity effect the banking stocks price, while Sensitivity to Market Risk has no effect on stock price. The external factors of bank, GDP and Interest Rate have a significant effect on stock price, while the Exchange Rate has no influence on the stock price. oai:jamal.ub.ac.id:article/266 2018-01-03T09:00:08Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/266 2018-01-03T09:00:08Z Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma PENGARUH GENDER DAN PENGALAMAN AUDIT TERHADAP AUDIT JUDGMENT Pasanda, Erna; Universitas Kristen Indonesia Paulus Makassar Paranoan, Natalia; Universitas Kristen Indonesia Paulus Makassar Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/266 gender; audit experience; audit judgment; client credibility en Abstract. The Effect of Gender and Audit Experience on Audit Judgment. This study aims to examine the influence of gender and audit experience toward audit judgment and to examine gender and audit experience towards audit judgment when moderated by client credibility. The research was conducted on auditors who worked on KAP in Makassar South Sulawesi using survey. Sampling technique in this study was random sampling based on judgment. Data collected and then analyzed by employing regression method and Moderated Regression Analysis (MRA). The result indicates that gender does not significantly influence audit judgment while audit experience significantly influences audit judgment. Client credibility does not moderate the influence of gender and audit experience on the audit judgment.Abstrak: Pengaruh Gender dan Pengalaman Audit terhadap Audit Judgment. Penelitian ini bertujuan menelaah pengaruh gender dan pengalaman audit terhadap audit judgment serta pengaruh gender dan pengalaman audit terhadap audit judgment yang dimoderasi oleh kredibilitas klien. Penelitian ini dilakukan pada auditor yang bekerja pada KAP di Makassar Propinsi Sulawesi Selatan dengan menggunakan survey. Teknik pengambilan sampel dalam penelitian ini adalah random sampling berdasarkan pertimbangan (judgment). Data yang terkumpul dianalisis dengan menggunakan Regresi dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa gender tidak berpengaruh secara signifikan sedangkan pengalaman audit berpengaruh secara signifikan terhadap audit judgment. Kredibilitas klien tidak memoderasi pengaruh gender dan pengalaman audit terhadap audit judgment. oai:jamal.ub.ac.id:article/395 2017-11-16T05:54:24Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/395 2017-11-16T05:54:24Z Jurnal Akuntansi Multiparadigma Vol 7, No 3 (2016): Jurnal Akuntansi Multiparadigma; 485-497 CORPORATE GOVERNANCE DAN INTERNET FINANCIAL REPORTING Sayidah, Nur; Universitas Dr. Soetomo Hayati, Nur; Universitas Dr. Soetomo Handayani, Alberta Esti; Universitas Dr. Soetomo 2016-12-30 13:33:10 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/395 corporate governance; internet financial reporting; pengungkapan universitas dr soetomo surabaya en Abstrak: Corporate Governance dan Internet Financial Reporting. Penelitian ini bertujuan menguji pengaruh kualitas corporate governance terhadap internet financial reporting dengan variabel kontrol ukuran perusahaan dan profitabilitas. Variabel kontrol ukuran perusahaan diukur dengan total aset dan profitabilitas diukur dengan ROE. Teknik pengambilan sampel menggunakan purposive sampling sebanyak 24 perusahaan dengan kriteria terdaftar dalam survei IICG dengan skor CGPI 2012, mempunyai website dan menerbitkan laporan keuangan 2011. Teknik analisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan internet financial reporting dipengaruhi oleh kualitas corporare governance tetapi tidak dipengaruhi oleh ukuran perusahaan dan profitabilitas. Abstract: Corporate Governance and Internet Financial Reporting. This study aimed to test influence of corporate governance quality to internet financial reporting which is firm size and profitabilitas as variable control. Firm size is measured by total asset and profitability is measured by ROE. Sampling technique uses purposive sampling and employs 24 firms that listed on IICG survey with CGPI 2012 scores, having website and disclose financial reporting 2011. Data were analyzed with multiple linear regression. Results show that internet financial reporting is affected by corporate governance. oai:jamal.ub.ac.id:article/169 2018-01-03T08:09:41Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/169 2018-01-03T08:09:41Z Jurnal Akuntansi Multiparadigma Vol 3, No 1 (2012): Jurnal Akuntansi Multiparadigma QUARDRANGLE BOTTOM LINE (QBL) DALAM PRAKTIK SUSTAINABILITY REPORTING DIMENSI “SPIRITUAL PERFORMANCE” Suyudi, Muhammad; Politeknik Negeri Samarinda Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/169 sustainability reporting; phenomenology; quadrangle bottom line; spiritual performance en Abstract: Quardrangle Bottom Line (QBL) in “Spiritual Performance” Sustainability Reporting Practice Dimension. Business organization as an entity has a main priority to obtain profit. Economic aspect is regarded more dominant than social and environmental aspects, and will result in ecology balance disturbance or “Environmental Crisis”. The purpose of this research is to identify various phenomenon in a business entity to present ‘Sustainability Reporting’ as an essential need. Phenomenology is used in this research. The results of this research can be presented as Quadrangle Bottom Line Concept where economic performance, social and environmental performance will not be achieved if spiritual performance dimension has not yet been caught. Abstrak: Quardrangle Bottom Line (QBL) dalam Praktik Sustainability Reporting Dimensi “Spiritual Performance”. Organisasi bisnis sebagai suatu entitas memiliki tujuan utama mendapatkan laba. Aspek ekonomi dipandang lebih dominan daripada aspek-aspek sosial dan lingkungan dan ini menyebabkan gangguan ekologis atau “Krisis Lingkungan”. Tujuan riset ini adalah untuk mengindentifikasi berbagai fenomena dalam entitas bisnis untuk menyajikan “Sustainability Reporting” sebagai kebutuhan yang penting. Paradigma interpretif-fenomenologi digunakan dalam riset ini. Hasil riset dapat disajikan sebagai Quadrangle Bottom Line Concept di mana kinerja ekonomi, sosial dan lingkungan tidak akan dapat dicapai apabila kinerja spiritual tidak tercapai. oai:jamal.ub.ac.id:article/390 2018-01-04T05:40:30Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/390 2018-01-04T05:40:30Z Jurnal Akuntansi Multiparadigma Vol 6, No 2 (2015): Jurnal Akuntansi Multiparadigma; 245-253 MEMAKNAI PROGRAM CORPORATE SOCIAL RESPONSIBILITY: SUATU KAJIAN PROSES TRANSFORMASI SOSIAL BERBASIS KEARIFAN LOKAL Rismawati, Rismawati; STIE Muhammadiyah Palopo Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/390 csr; no bussiness interruption; siri’; maseddisiri’ en Abstrak: Memaknai Program Corporate Social Responsibility: Suatu Kajian Proses Transformasi Sosial Berbasis Kearifan Lokal. Penelitian ini bertujuan menjabarkan bagaimana nilai perusahaan PT Vale Indonesia yaitu “no bussiness interruption” dan nilai budaya lokal yaitu budaya siri’ dan maseddisiri’ membentuk konsep pertanggungjawaban sosial. Melalui studi kasus, peneliti ingin mengeksplorasi peran kedua budaya ini dalam membentuk realitasnya. Hasil penelitian ini menemukan bahwa no bussiness interruption dimaknai sebagai perintah menjaga lingkungan dan keamanan serta keselamatan kerja karyawan agar aktivitas produksi tidak terhalang. Di sisi lain, nilai-nilai budaya Luwu telah mengajarkan satu ikatan yang sangat kokoh berdasarkan rasa malu (siri’). Abstract: Understanding Corporate Social Responsibility Program: a Social Transformation Process Analysis Based on Local Wisdom. This research aims to explain how corporate value of PT. Vale Indonesia which is “no business interruption” and local value which is siri' and maseddisiri’ form the social responsibility concept. Through case study, researcher aims to explore the role of both of these cultures in reality formation. The result indicates that “no business interruption” is understood as order to maintain environment and the safety of workers, so that production activity will not be hurdled. On the other hand, Luwu cultural values have taught one strong bond based on the value of siri' (shamefulness). oai:jamal.ub.ac.id:article/102 2018-01-02T23:48:39Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/102 2018-01-02T23:48:39Z Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma PERILAKU OPORTUNISTIK CREATIVE ACCOUNTING DAN UPAYA MENGINTERNALISASI NILAI ETIKA: SUATU KAJIAN PSIKOLOGI Ali, Iqbal M. Aris; Universitas Khairun Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/102 opportunistic behavior; creative accounting; accounting ethics; theory of planned behaviour id Conflict analysis as described in agency theory shows that asymetric information could occur. Information given to the principal might be sorted out in order to secure agents’ interests. This behavior is called oportunisitic behavior that encourages the practice of earnings management. To predict and explain opportunistic behavior, Watts and Zimmerman formulate three hypotheses: (1) bonus plan hypotheses, (2) debt covenant hypotheses, and (3) the political cost hypotheses. Research results based on these hypotheses prove that the practice of earnings management is more likely to be done without regard to principles of ethical values. By using cognitive and humanistic psychology, such as the Theory of Reasoned Action (TRA), and the Theory of Planned Behavior (TPB)) the motive for opportunistic behavior could be explained and ethical behaviour that are influenced by social norms such as religions could be reconstructed. If individual feels that opportunistic behavior is contrary to religious norms and rules (GAAP /PSAK) then he will refuse to behave opportunistically. The rules of accounting policies that provide the opportunity for agents to select based on merit, enable rationalization of the opportunistic behavior as a self reaction mechanism that could justify the behavior as efforts to protect from external threats. oai:jamal.ub.ac.id:article/271 2018-01-03T09:03:10Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/271 2018-01-03T09:03:10Z Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma ANALISIS KOMITMEN TUJUAN DAN PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL Tapatfeto, Jasintha Dessy; Politeknik Negeri Kupang 2014-03-13 08:19:03 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/271 partisipasi anggaran; budget goal commitment; kinerja manajerial en Abstract. The Analysis of Budget Goal Commitment and Budgeting Participation on Managerial Performance. One of the important elements that can be used by management in corporate planning is budget. This study aims to test the effect of budget participation on managerial performance in manufacturing companies in East Java using budget goal commitment as an intervening variable. Direct mail survey was conducted to 91 level managers at a manufacturing company in East Java. The results of this study prove that the higher the budgeting participation, the higher the performance of the manager. High participative action can increase the trust subordinates, control and involvement with the organization so that subordinates can accept and have a commitment to budgetary goals designed.Abstrak: Analisis Komitmen Tujuan dan Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial. Salah satu unsur penting yang dapat digunakan manajemen dalam perencanaan perusahaan adalah anggaran. Penelitian ini bertujuan menguji pengaruh partisipasi anggaran terhadap kinerja manajerial pada perusahaan manufaktur di Jawa Timur dengan menggunakan Budget Goal Commitment sebagai variabel intervening. Pengiriman kuesioner dilakukan dengan menggunakan metode mail survey dan langsung mendatangi perusahaan (responden), pengujian ini dilakukan kepada 91 manajer perusahaan manufaktur di Jawa Timur. Hasil penelitian ini membuktikan bahwa penyusunan anggaran secara partisipatif akan meningkatkan kinerja manajer. Tindakan partisipatif yang tinggi dapat meningkatkan kepercayaan bawahan, pengendalian dan keterlibatan diri dengan organisasi sehingga bawahan dapat menerima dan memiliki komitmen terhadap tujuan anggaran yang dirancang. oai:jamal.ub.ac.id:article/659 2017-12-01T13:49:08Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/659 2017-12-01T13:49:08Z Jurnal Akuntansi Multiparadigma Vol 8, No 1 (2017): Jurnal Akuntansi Multiparadigma RAMAYANA WALMIKI: EKSPLORASI HOLISTIK SISTEM PENGENDALIAN MANAJEMEN Soeherman, Bonnie; Universitas Surabaya 2017-04-30 09:22:18 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/659 sistem pengendalian manajemen; spiritualitas; modernitas; ramayana walmiki en Abstrak: Ramayana Walmiki: Eksplorasi Holistik Sistem Pengendalian Manajemen. Studi ini menawarkan konsep Sistem Pengendalian Manajemen (SPM) holistik melalui integrasi nilai-nilai modern dan kitab Ramayana Walmiki. Analisis wacana digunakan sebagai pendekatan untuk mengabstraksi tiga inti dimensi manusia, yaitu spirit, jiwa, dan pikiran. Penelitian ini menemukan bahwa dimensi SPM modern lebih didominasi unsur pikiran rasional, sebaliknya Walmiki lebih mengedepankan dimensi spiritual. Pengendalian pada dimensi spiritual dapat dikembangkan dengan pendekatan informal, berorientasi pada proses, bersifat subjektif, intangible/imaterial, dan diperankan oleh Tuhan atau kekuatan lain yang diyakini. Sedangkan pada dimensi pikiran, pengendalian dilakukan melalui perangkat dan prosedur. Abstract: Valmiki’s Book of Ram: Management Control Systems Holistic Exploration. This study offers the concept of Management Control Systems (MCS) through the holistic integration of modern values and the Valmiki’s Book of Ram. Discourse analysis used as an approach to abstract three main cores of human dimension, spirit, soul, and mind. This study found that the dimension of modern MCS is dominated elements of rational mind, otherwise Valmiki emphasizes the spiritual dimension. Spiritual control dimension can be developed within informal approach, process-oriented, subjective, intangible/immaterial, and played by God or other spiritual powers believed. While within the dimension of the mind, control is carried out through systems and procedures. oai:jamal.ub.ac.id:article/677 2018-01-09T06:31:56Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/677 2018-01-09T06:31:56Z Jurnal Akuntansi Multiparadigma Vol 8, No 1 (2017): Jurnal Akuntansi Multiparadigma QUO VADIS PANCASILA DALAM PENDIDIKAN AKUNTANSI? Aneswari, Yuyung Rizka Musmini, Lucy Sri 2017-04-30 09:22:20 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/677 pancasila; pendidikan akuntansi; kurikulum ind Abstrak: Quo Vadis Pancasila dalam Pendidikan Akuntansi? Penelitian ini bertujuan memberikan wacana yang membangkitkan nilai Pancasila dalam proses pendidikan akuntansi. Penelitian menggunakan telaah deskripsi kritis. Hasil pembahasan menunjukkan nilai Pancasila mulai ditinggalkan dalam pendidikan akuntansi. Buku ajar dari barat yang tidak mengandung nilai ideologi Indonesia banyak diajarkan di berbagai perguruan tinggi. Aturan akuntansi, sepenuhnya berkiblat pada pedoman luar negeri tanpa pertimbangan nilai ideologi. Penelitian ini dapat dijadikan wacana dan pertimbangan bagi para dosen akuntansi dan para perumus kurikulum berbasis KKNI untuk memasukkan nilai Pancasila di dalam berbagai mata kuliah Akuntansi. Abstract: Quo Vadis Pancasila in an Accounting Education in Indonesia? This research aims to give a discourse that generate values of Pancasila in the process of accounting education. This research using critical description. The results show the values of Pancasila becoming obsolete in accounting education. Textbook from western that contains no values of Indonesia ideology are taught at various universities. Accounting rules, entirely oriented to foreign guidelines without consideration of the value of ideology. This research can be used as a discourse and consideration for accounting lectures and curriculum formulator based KKNI to insert the Pancasila values in various course in Accounting. oai:jamal.ub.ac.id:article/177 2018-01-03T08:24:08Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/177 2018-01-03T08:24:08Z Jurnal Akuntansi Multiparadigma Vol 3, No 2 (2012): Jurnal Akuntansi Multiparadigma KEBERHASILAN IMPLEMENTASI ELEKTRONIK GOVERNMENT BERDASARKAN PERSEPSI PENGGUNA Rimawati, Yuni; Universitas Trunojoyo Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/177 egovernment; kualitas teknologi; komunikasi informasi; perilaku penerimaan teknologi; kepuasan pengguna en Abstract: The Success of Electronic Government Implementation Based on User’s Perception. This research verifies the success of e-Government that is implemented by directorate general of taxes as state institution based on user satisfaction. Seven variables investigated in this research are the usability of e-Government, information quality of e-Government, service quality of e-Government, trust of the government institution, trust of the internet, and Intention to Use Frequently e-Government. The measurement of independent variables that used in this research is based on Barnes and Vidgen (2006) and Bélangerdan Carter (2008). The measurement of dependent variable (user satisfaction) based on Xiao dan Dasgupta (2002) which modified with Verdegem and Verleye (2009). Abstrak: Keberhasilan Implementasi Elektronik Government Berdasarkan Persepsi Pengguna. Penelitian ini memverifikasi keberhasilan e-Government yang dilaksanakan oleh Direktorat Jenderal Pajak sebagai salah satu lembaga negara yang didasarkan pada kepuasan pengguna. Tujuh variabel yang diverifikasi dalam penelitian ini adalah kegunaan dari e-Government, kualitas informasi e-Government, kualitas layanan e-Government, kepercayaan dari lembaga pemerintah, kepercayaan internet, dan ketertarikan untuk serin gmenggunakan e-Government. Pengukuran variabel independen yang digunakan dalam penelitian ini didasarkan pada Barnes dan Vidgen (2006) dan Belanger Dan Carter (2008). Pengukuran variabel dependen (kepuasan pengguna) berdasarkan Xiao Dan Dasgupta (2002) yang dimodifikasi dengan Verdegem dan Verleye (2009). oai:jamal.ub.ac.id:article/405 2018-01-04T05:45:01Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/405 2018-01-04T05:45:01Z Jurnal Akuntansi Multiparadigma Vol 6, No 2 (2015): Jurnal Akuntansi Multiparadigma; 304-315 REVITALISASI PABRIK GULA MILIK NEGARA DALAM JERATAN DECOUPLING Hariadi, Bambang; Universitas Brawijaya Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/405 Revitalisasi; institusionalisasi; produktivitas dan legitimasi en Abstrak: Revitalisasi Pabrik Gula Milik Negara dalam Jeratan Decoupling. Artikel ini bertujuan menelaah revitalisasi pabrik gula milik negara yang sampai kini belum berhasil meningkatkan produktivitas gula secara signifikan. Melalui pendekatan prosesual dalam kajian insitusionalisasi ditemukan bahwa manajemen pabrik gula berbasis tebu rakyat menghadapi tekanan dari hulu ke hilir, tidak hanya kendala produksi di kebun dan hambatan lingkungan birokrasi pemerintah, tetapi juga dari pasar gula. Kebijakan tata niaga gula yang kurang berpihak pada petani tebu serta sikap pemerintah yang tidak konsisten membuat hubungan kelembagaan pabrik gula dan petani tebu menjadi renggang dan kurang kondusif bagi peningkatan produktivitas gula.Abstract: Government-Owned Sugar Mill in the Web of Decoupling. This article aims to analyse government-owned sugar mill revitalisation that up to this day has not yet been successful to improve sugar productivity significantly. Through processual analysis in the context of institutionalisation, it is found that sugar mill managers based on people’s sugar cane production, did not only face pressure from both filed production as well as government bureaucracy, but also from sugar market. Administration policy of sugar that did not side sugar farmers as well as inconsistency by the government, in turn affect institutional relation between sugar mill and farmers that is not conductive to improve sugar productivity. oai:jamal.ub.ac.id:article/107 2018-01-02T23:44:25Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/107 2018-01-02T23:44:25Z Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma INTEGRASI PARADIGMA AKUNTANSI: REFLEKSI ATAS PENDEKATAN SOSIOLOGI DALAM ILMU AKUNTANSI Mulawarman, Aji Dedi; Universitas Brawijaya Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/107 integrasi paradigma; metateori; paradigma religius; science war id The purpose of this article is to perform reflection of accounting science in paradigmatic domain. Choice of accounting paradigm in this article is agreed in term of accounting science integration stance, not in accounting science war stance. Science integration is carried out by sociological metatheorizing on accounting in three ways. First, metatheorizing as a means of attaining a better and deeper understanding of accounting theory and or accounting science. Second, metatheorizing as a prelude discource forms to develop new accounting theories and or accounting sciences. Third, metatheorizing is conducted as a source that underlies accounting science of overarching new perspective or paradigm in accounting. oai:jamal.ub.ac.id:article/282 2018-01-02T23:46:47Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/282 2018-01-02T23:46:47Z Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma INTRODUCING A “BALANCE” IN THE BSC THROUGH BEAUTY AND LOVE Kamayanti, Ari; STIE Mahardhika Surabaya 2014-03-26 20:39:40 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/282 salanced Scorecard (BSC); accountability; sustainability; beauty; love en Abstract. Introducing A "Balance" In The BSC Through Beauty and Love. Celebrating the seventeenth anniversary of the Balanced Score Card (BSC) since it was born in 1992, this paper revisits its concept as one of the landmarks in performance measurement. The BSC turns out to be ‘not so balanced’ since it lacks certain beauty and love. It hinges on accountability for certain interests when measuring performance, negating or putting other interests as minority. Thus, it fits perfectly with the aim of management accounting that puts managers and customers as priorities. The imbalances comes from secularism and overemphasis in rationalism. Sustainability that becomes the current issue nowadays would not be supported by such performance measurement. In order to insert this balance, a methodology by taking a methapor of nurturing mother is applied in this research that encompasses gentle beauty and subtle love. Gentle beauty refers to a complete harmony of beauty : irrational and the rational; this means introducing those that have been left out in the name of rationality such as religions and spiritualism. Subtle love refers to love towards God that is expressed subtly without lust to overpower. The result is a more balanced set of performance measurements that are filled with beauty and love, insyaAllah. oai:jamal.ub.ac.id:article/287 2018-0103T22:31:12Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/287 2018-01-03T22:31:12Z Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma SISTEM AKUNTANSI MANAJEMEN, GAYA KEPEMIMPINAN, DAN DESENTRALISASI SEBAGAI DETERMINAN KINERJA MANAJERIAL Rante, Andika; Universitas Cendrawasih Jayapura Rosidi, Rosidi; Universitas Brawijaya Djamhuri, Ali; Universitas Brawijaya 2014-05-03 14:06:24 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/287 gaya kepemimpinan; desentralisasi; sam; kinerja manajerial en Abstrak: Sistem Akuntansi Manajemen, Gaya Kepemimpinan, dan Desentralisasi sebagai Determinan Kinerja Manajerial. Tujuan penelitian ini adalah menguji apakah Sistem Akuntansi Manajemen (SAM) mampu memediasi pengaruh gaya kepemimpinan dan desentralisasi terhadap kinerja manajerial. Populasi dalam penelitian ini adalah pimpinan SKPD di seluruh Kota Jayapura. Sampel penelitian ini berjumlah 39 orang. Peneliti menerapkan Analisis Jalur (Path Analysis) untuk menganalisis data. Hasil penelitian menunjukkan bahwa gaya kepemimpinan dan desentralisasi berpengaruh terhadap kinerja manajerial. Penelitian ini juga menemukan bahwa SAM dapat memediasi pengaruh gaya kepemimpinan dan desentralisasi terhadap kinerja manajerial.Abstract: Management Accounting System, Leadership Style, and Decentralization as Determinants of Managerial Performance. The purpose of this study is to examine whether Management Accounting System (MAS) can mediate the effect of leadership style and decentralization on managerial performance. The population in this study was the head of SKPD in Jayapura town. Samples are amounted to 39 heads of SKPD. Path analysis was employed for data analysis. The research findings show that leadership style and decentralization affect managerial performance, while MAS mediates the effect of leadership style and decentralization on managerial performance. oai:jamal.ub.ac.id:article/663 2017-12-01T16:27:19Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/663 2017-12-01T16:27:19Z Jurnal Akuntansi Multiparadigma Vol 8, No 1 (2017): Jurnal Akuntansi Multiparadigma PAJAK DAN KONSERVATISME AKUNTANSI Rusydi, Muhammad Khoiru; Universitas Brawijaya Utama, Siddarta; Universitas Indonesia Djakman, Chaerul D; Universitas Indonesia 2017-04-30 09:22:21 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/663 tax policy; tax rates; accounting conservatism en Abstrak: Pajak dan Konservatisme Akuntansi. Tujuan dari penelitian ini adalah melakukan pengujian pengaruh kebijakan perpajakan terhadap konservatisme akuntansi di Indonesia. Penelitian ini merupakan model penelitian kuantitatif deskriptif dengan menggunakan analisis regresi multipel. Metode pengujian secara regresi diterapkan pada perusahaan manufaktur yang listing di Bursa Efek Indonesia (BEI) pada tahun 2007-2011. Penelitian ini menunjukkan pengaruh tingkat penurunan konservatisme akuntansi terhadap reformasi kebijakan perpajakan yang berupa penurunan tarif pajak. Penelitian ini juga menunjukkan bahwa kepatuhan wajib pajak di Indonesia masih rendah dengan melakukan manajemen laba terhadap laporan keuangan. Abstract: Tax and Accounting Conservatism. The purpose of this study is to examine the influence of taxation policy on accounting conservatism in Indonesia. This study is a descriptive quantitative research model by using multiple regression analysis. Regression testing method applied to manufacturing companies listing in Indonesia Stock Exchange (BEI) in 2007-2011. This study shows the effect of decreasing level of accounting conservatism on taxation policy reform in the form of tax rate reduction. This study also shows that taxpayer compliance in Indonesia is still low with earnings management on financial statements. oai:jamal.ub.ac.id:article/182 2018-01-03T08:17:21Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/182 2018-0103T08:17:21Z Jurnal Akuntansi Multiparadigma Vol 3, No 2 (2012): Jurnal Akuntansi Multiparadigma PERCEPTION OF POST GRADUATE ACCOUNTING STUDENTS ON SEMAR SPIRITUAL PHILOSOPHY IN BUILDING ACCOUNTING KNOWLEDGE Prasetyo, Whedy; Universitas Jember Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the nonexclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/182 spiritual characterization of semar; spiritual accounting en Abstract: Perception of Post Graduate Accounting Students on Semar Spiritual Philosophy in Building Accounting Knowledge. The study explains the description of and the meaning attribution to spiritual philosophy of Semar character from wayang, as perceived by students of post graduate program of accounting, Brawijaya University. The existence of spiritual characterization of Semar will provide spiritual value that transforms accounting into knowledge in which God is perceived as base of soul. Consequently, accountants will generate value of truthfulness in accounting analysis and can reduce the corrupting practice and violation to reach the value serenity of fi nancial report that shows values such as honest, responsible, discipline, fast and accurate, fairness, visionary, empathy and gratitude. Abstrak: Persepsi Mahasiswa Pasca Sarjana Akuntansi tentang Filosofi Spiritual Semar dalam Membangun Ilmu Akuntansi. Studi ini menjelaskan pemahaman dan pemaknaan atas fi losofi spiritual Semar dari karakter wayang sebagaimana dipersepsikan oleh mahasiswa pasca sarjana akuntansi Universitas Brawijaya. Keberadaan eksistensi karakterisasi Semar akan menyediakan nilai spiritual yang dapat mentransformasi akuntansi menjadi pengetahuan di mana Tuhan menjadi landasannya. Sebagai konsekuensi, akuntan akan menghasilkan analisis akuntansi yang memiliki nilai kebenaran, serta mengurangi praktik korupsi, untuk mencapai kedamaian dalam laporan keuangan yang menunjukkan nilai-nilai seperti kejujuran, tanggung jawab, disiplin, kecepatan dan keakuratan, kewajaran, memiliki visi, empati dan syukur. oai:jamal.ub.ac.id:article/421 2018-01-04T05:49:25Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/421 2018-01-04T05:49:25Z Jurnal Akuntansi Multiparadigma Vol 6, No 3 (2015): Jurnal Akuntansi Multiparadigma; 341-349 INDONESIAN HOSPITAL UNDER THE “BPJS” SCHEME: A WAR IN A NARROWER BATTLEFIELD Djamhuri, Ali; Universitas Brawijaya Amirya, Mirna; Unievrsitas Brawijaya Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/421 hospitals; bpjs; perang en Abstrak: Rumah Sakit Indonesia di bawah Skema "BPJS": Sebuah Perang pada Medan yang Sempit. Penelitian ini bertujuan untuk memahami implikasi dari pengenalan, mendalami perubahan organisasi, dalam modus apa perubahan terjadi, peran akuntansi manajemen dalam situasi seperti itu, dan juga para peserta memahami tentang arti rumah sakit BPJS pengenalan. Penelitian ini menggunakan studi kasus dalam ranah interpretatif dengan teori institusional sebagai alat analisis. Hasil penelitian menunjukkan bahwa pengenalan skema BPJS secara metaforis dipahami sebagai keuntungan sekaligus masalah yang mampu mengubah secara organisasi di rumah sakit. Sebaliknya, perubahan organisasi yang lebih transformasional mungkin terjadi ketika BPJS mewakili kekuatan pasar dengan lebih memperketat perawatan kesehatan baik melalui biaya atau kualitas. Abstract: Indonesian Hospitals under the “BPJS” Scheme: A War in a Narrower Battlefield. This study aimed to understand theimplication of introduction, the deep of organization change, in what mode the change occured, the role of management accounting in such situation, and also the hospital participants understandingaboutmeaning of BPJS introduction. This study uses interpretive qualitative case study with institutional theory as analytical tool. It is found that introduction of BPJS scheme is metaphorically understood as mix of bounty and problem that changes organizationally in the hospitals. More transformation in organizational change may happen when BPJS represents market power in health care by implementing more stringent measures either through cost or quality. oai:jamal.ub.ac.id:article/112 2018-01-03T00:09:09Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/112 2018-01-03T00:09:09Z Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma STUDI FENOMENOLOGI AKUNTABILITAS NON GOVERNMENTAL ORGANIZATION Fikri, Ali; Universitas Mataram Sudarma, Made; Universitas Brawijaya Sukoharsono, Eko Ganis; Universitas Brawijaya Purnomosidhi, Bambang; Universitas Brawijaya Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/112 accountability; ngo; phenomenology; public sector id The purpose of this study is to investigate the phenomenon of accountability in non-governmental organizations (NGOs). It seeks to understand accountability practices in NGOs and the conditions that sustain those processes and practices. NGOs have become important institutions in world affairs because many criticisms and problems associated with this sector. The research executes phenomenology as the methodology for the inquiry. Fieldwork was undertaken in WWF organization. The results indicate that public requires behavioral accountability, rather than reporting. oai:jamal.ub.ac.id:article/296 2018-01-03T22:34:39Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/296 2018-01-03T22:34:39Z Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma APA MAKNA “KEUNTUNGAN” BAGI PROFESI DOKTER? Sari, Dian Purnama; Unika Widya Mandala Surabaya Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/296 hermeneutika intensionalisme; dokter; keuntungan en Abstract: What is the meaning of “profit” for doctor profession? This research’s goal is to understand the meaning of “profit” which is seen from doctor’s side. With Intensionalism Hermeneutic as research method, this research concludes that there are four meanings of “profit” for doctor profession. The first meaning is material “profit” which is called as saving to fulfill doctor’s needs. The second meaning is spiritual “profit” addressed for fellow being and return to God. The third meaning is prestige “profit” which is respected enough in society. And the fourth meaning is satisfaction of mind “profit” when the patient is cured and healthy.Abstrak: Apa makna “keuntungan” bagi profesi dokter? Tujuan penelitian ini adalah untuk memahami makna “keuntungan” yang dilihat dari sudut pandang profesi dokter. Dengan menggunakan hermeneutika intensionalisme sebagai metode penelitian, penelitian ini menyimpulkan empat makna “keuntungan” bagi profesi dokter. Makna pertama adalah “keuntungan” materi yang disebut tabungan untuk memenuhi kebutuhan dokter. Makna kedua adalah “keuntungan” spiritual dalam selalu menolong orang lain maupun mengembalikannya kepada Tuhan. Makna ketiga adalah “keuntungan” martabat yang disegani oleh masyarakat. Makna keempat adalah “keuntungan” kepuasan batin apabila pasien yang dirawatnya dapat sembuh. oai:jamal.ub.ac.id:article/723 2017-12-18T07:30:12Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/723 2017-12-18T07:30:12Z Jurnal Akuntansi Multiparadigma Vol 8, No 2 (2017): Jurnal Akuntansi Multiparadigma KONSEP CORPORATE SOCIAL RESPONSIBILITY BERBASIS CATUR PURUSA ARTHA Werasturi, Desak; Universitas Pendidikan Ganesha 2017-08-31 22:55:51 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/723 catur purusa artha; csr; Kearifan okal - id Abstrak: Konsep Corporate Social Responsibility Berbasis Catur Purusa Artha. Penelitian ini bertujuan mengkonstruksi konsep Corporate Social Responsibility (CSR) berbasis Catur Purusa Artha (CPA). Penelitian ini menggunakan studi filosofi budaya dan wawancara informan sebagai alat untuk konstruksi. Temuan dalam penelitian ini menunjukkan bahwa definisi CSR berbasis CPA merupakan pelaksanaan dharma dan berlandaskan kama untuk mencapai moksa. CSR berasal dari artha organisasi yang didistribusikan sebesar-besarnya bagi kemakmuran masyarakat dan lingkungan. Definisi ini memberikan rasa keadilan, stimulasi kepatuhan, nilai spiritualitas, serta cinta terhadap diri sendiri, orang lain, mahluk hidup, lingkungan, dan Tuhan. Abstract: Corporate Social Responsibility Concept Based on Catur Purusa Artha. This study aims to construct the concept of Corporate Social Responsibility (CSR) based on Catur Purusa Artha (CPA). This study uses cultural philosophy and informants interview as a tool for construction. The findings in this study indicate that the definition of CPR based on CPA is the implementation of dharma and based on kama to reach moksa. CSR comes from organization’s artha that is distributed as much as possible to the prosperity of society and environment. This definition provides a sense of justice, stimulation of obedience, value of spirituality, and love to self, others, living beings, environment, and God.. oai:jamal.ub.ac.id:article/187 2018-01-03T08:21:59Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/187 2018-01-03T08:21:59Z Jurnal Akuntansi Multiparadigma Vol 3, No 2 (2012): Jurnal Akuntansi Multiparadigma DIFFICULTIES OF ACCRUAL ACCOUNTING IMPLEMENTATION IN INDONESIAN GOVERNMENT: A COMPARATIVE STUDY Pratama, Arie; Universitas Padjadjaran Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/187 accrual accounting; public finance; regulation; human resources en Abstract: Difficulties of Accrual Accounting Implementation in Indonesian Government: a Comparative Study. The research aims to compare the condition in Indonesia and other country that apply accrual accounting. The research method employed is qualitative descriptive. Data collected by the literary study, and interview. The research was conducted from November 2008 until January 2009. Analysis methods used were qualitative for data that was collected using literary study as well as content analysis for data that was collected using interview. The conclusions of this research are: the Human Resources Competencies, Public Finance Practice, and Regulation are factors that determined diffi culties in the implementation of accrual accounting in Indonesia and also in other country which implement the accrual accounting Abstrak: Kesulitan Implementasi Akuntansi Akrual di Pemerintahan Indonesia: Suatu Studi Komparatif. Riset ini bertujuan mengkomparasi kondisi di Indonesia dan negara lain yang mengaplikasikan akuntansi akrual. Metode riset yang digunakan adalah deskriptif kualitatif. Data dikoleksi melalui studi literatur dan wawancara. Riset dilakukan sejak November 2008 hingga Januari 2009. Metode analisis yang digunakan adalah dengan pendekatan kualitatif untuk data yang dikoleksi melalui studi literatur dan metode analisis konten untuk data yang dikoleksi dengan wawancara. Simpulan riset ini menunjukkan bahwa kompetensi sumber daya manusiam praktik keuangan publik dan peraturan merpakan factor yang menentukan kesulitan implementasi akuntansi akrual di Indonesia dan di negara yang lain yag juga mengaplikasikan akuntansi akrual. oai:jamal.ub.ac.id:article/410 2018-01-04T05:55:08Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/410 2018-01-04T05:55:08Z Jurnal Akuntansi Multiparadigma Vol 6, No 3 (2015): Jurnal Akuntansi Multiparadigma; 421-431 MAQASID SYARIAH SEBAGAI METODE MEMBANGUN TUJUAN LAPORAN KEUANGAN ENTITAS SYARIAH Birton, M Nur Abdullah; Universitas Muhammadiyah Jakarta 2016-01-24 21:25:43 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/410 entitas syariah; maqasid syariah; maslahah; tujuan laporan keuangan Id Abstrak: Maqasid Syariah Sebagai Metode Membangun Tujuan Laporan Keuangan Entitas Syariah. Artikel ini berupaya memberikan interpretasi atas konsep maqasid syariah kemudian melakukan sintesis konstruktif dengan berbagai tujuan laporan keuangan. Konstruksi tujuan laporan keuangan termasuk laporan keuangan entitas syariah umumnya didasarkan pada decision usefulness approach, suatu pendekatan yang berorientasi pada kepentingan pengambilan keputusan ekonomi. Melalui telaah tujuan laporan keuangan entitas syariah yang meliputi tiga tingkatan tujuan yaitu primer (dharuriyyat), sekunder (tahsiniyyat), dan tersier (hajiyyat), ditemukan bahwa (sumber dan penggunaan) harta serta pengadministrasian dan penyampaian informasi tentang harta menjadi pilar esensial dalam mencapai maqashid syariah. Artikel ini menawarkan perumusan tujuan laporan keuangan dalam tiga tingkatan pula: tujuan primer, sekunder dan tersier. Abstract: Maqasid Syariah as a Method in Developing Sharia Entity’s Financial Statement Objective. This article seeks to provide an interpretation of the concept of maqasid sharia then perform a constructive synthesis of various financial reporting purposes. Developing objective of financial statement, including sharia entity’s financial statement, is generally based on the decision usefulness approach that is oriented for economic decision making. Through entity's financial statement objectives which include primary (dharuriyyat), secondary (tahsiniyyat), and tertiary (hajiyyat) objectives, it is found that (sources and uses) of asset as well as its administration prove to be essential in achieving maqashid sharia. This article proposes the formulation of primary, secondary, and tertier financial statement objectives. oai:jamal.ub.ac.id:article/117 2018-01-03T00:14:17Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/117 2018-01-03T00:14:17Z Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma TAFSIR HERMENEUTIKA INTENSIONALISME ATAS “LABA” YAYASAN PENDIDIKAN Purnamasari, Dian; Universitas Katolik Widya Mandala Triyuwono, Iwan Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/117 profit; non-profit organization; hermeneutics intensionalism id Yayasan is a nonprofit organization. The organization should not, by nature, has income statement and “profit” account. But, a non-profit organization which has profit account in income statement, still exists. The aim of this research is to find why the non-profit organization use income statement and understand the meaning of “profit” in non-profit education organization. The paradigm used in this research is interpretive paradigm. This research used Hermeneutics Intensionalism as the analysis method. The result shows there are three meanings of “profit” in non-profit organization, namely material “profit”, social “profit”, and memorial “profit”. The material “profit” is used to pay the debt of the non-profit organization. Social “profit” is the meaning of “profit” understood by student who benefit from fee dis-counts from the school. The third “profit” is memorial “profit” that means value to every stakeholder of this organization, that could remember won-derful times when they studied and worked in this school. These three “profits” are connected and affect one another so that they become borderless circle, namely the Tri-Sari “Laba” Yayasan. oai:jamal.ub.ac.id:article/300 2018-01-03T22:39:50Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/300 2018-01-03T22:39:50Z Jurnal Akuntansi Multiparadigma Vol 5, No 2 (2014): Jurnal Akuntansi Multiparadigma DETERMINAN PERENCANAAN PAJAK DAN PERILAKU KEPATUHAN WAJIB PAJAK BADAN Syakura, Muhammad Abadan; Universitas Brawijaya Baridwan, Zaki; Universitas Brawijaya 2014-10-14 16:50:40 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/300 perencanaan pajak; kepatuhan wajib pajak badan; perilaku wajib pajak badan en Abstrak: Determinan Perencanaan Pajak dan Perilaku Kepatuhan Wajib Pajak Badan. Penelitian ini dilakukan untuk mengetahui faktor-faktor yang memengaruhi penerapan perencanaan pajak dan perilaku kepatuhan wajib pajak badan. Sampel yang digunakan sebanyak 120 wajib pajak badan di Kota Samarinda dengan tax professional sebagai unit analisis. Metode pengumpulan sampel menggunakan purposive sampling. Penelitian ini berhasil membuktikan secara empiris bahwa (1) kompleksitas sistem perpajakan dan kondisi keuangan berpengaruh positif terhadap perencanaan pajak, (2) kepercayaan kepada otoritas pajak, keadilan sistem perpajakan dan perencanaan pajak berpengaruh positif terhadap kepatuhan wajib pajak badan, serta (3) kompleksitas sistem perpajakan dan kondisi keuangan berpengaruh positif terhadap kepatuhan wajib pajak badan melalui perencanaan pajak.Abstract: The Determinant of Tax Planning and Corporate Taxpayer Compliance Behavior. This research aims to examine the factors that influence the applied of tax planning in corporate and the corporate tax compliance behavior. Purposive sampling was employed to collect 120 corporate taxpayers in Samarinda city with tax professional as sample unit. This research found empirical proof that (1) complexity of tax system and financial condition have positive influence toward tax planning, (2) trust on tax authority, fairness of tax system and tax planning have positive influence toward corporate tax compliance and (3) complexity of tax system and financial condition have positive influence toward corporate tax compliance through tax planning. oai:jamal.ub.ac.id:article/736 2017-11-08T04:37:19Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/736 2017-11-08T04:37:19Z Jurnal Akuntansi Multiparadigma Vol 8, No 2 (2017): Jurnal Akuntansi Multiparadigma DETERMINAN KINERJA BANK ISLAM Aprilia, Mitha Endah; Universitas Gajayana Rosidi, -; Universitas Brawijaya Saraswati, Erwin; Universitas Brawijaya 2017-0831 22:55:52 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/736 sistem pengendalian manajemen; sistem pengukuran kinerja strategik; pengendalian interaktif; kapabilitas en Abstrak: Sistem Pengukuran Kinerja Strategis dan Pengendalian Interaktif pada Bank Islam. Studi ini bertujuan menguji pengaruh sistem pengukuran kinerja strategis dan pengendalian interaktif terhadap kinerja bank Islam. Pengumpulan data dilakukan dengan mail survey kepada Bank Islam di Jawa Timur dan diolah menggunakan Partial Least Square. Hasil studi membuktikan bahwa pengendalian interaktif dan sistem pengukuran kinerja strategis mampu memfasilitasi organisasi. Selain itu, kapabilitas memberikan andil dalam meningkatkan kinerja organisasi. Hal ini menjadi penting supaya informasi sumber daya yang dihasilkan mendapatkan keuntungan. Meskipun demikian, sistem pengukuran kinerja strategik tidak berpengaruh terhadap kinerja karena perbedaan karakteristik bank Islam membuat peningkatan perubahan lingkungan. Abstract: Strategic Performance Measurement and Interactive Control System at Islamic Banks. This study aims to examine the effect of strategic performance measurement system and interactive control on Islamic banking performance through capability. Data collection was done by mail survey to Islamic Bank in East Java and processed using Partial Least Square. This study proves that interactive controls and strategic performance measurement systems are able to facilitate the organization. In addition, the capability contributes to improving organizational performance. These results become important so that information resources generated benefit. Nevertheless, the strategic performance measurement system has no effect on performance due to the different characteristics of Islamic banks making improvement in environmental change. oai:jamal.ub.ac.id:article/198 2018-01-03T08:27:46Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/198 2018-01-03T08:27:46Z Jurnal Akuntansi Multiparadigma Vol 3, No 3 (2012): Jurnal Akuntansi Multiparadigma PENGARUH MUATAN ETIKA DALAM PENDIDIKAN AKUNTANSI TERHADAP PERSEPSI ETIKA MAHASISWA Sari, Lita Permata; Lembaga Studi Islam Malang 2014-02-25 12:54:57 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/198 content of ethics; ethical perception; accounting education en Abstract: Influence of Content of Ethics on Accounting Education Students’Perceptions of Ethics. The aim of this research is to reveal the influence of the effect of the content of ethics in accounting education which are given in the form of spiritual inner reflection tasks, ethical issue problems, discussion, and resolution of ethical case on ethical perceptions of students. The population of the research was undergraduate students of the Department of Accounting, Faculty of Economics and Business, Brawijaya University, year 2009. This research employed mixed method, as a combination of qualitative and quantitative research methods. Toanalyze variables, this research utilised simple regression analysis. The result showed that the content of ethics in accounting education has significant influence on students’ ethics perceptions with 5% significance tolerance.Abstrak: Pengaruh Muatan Etika dalam Pendidikan Akuntansi terhadap Persepsi Etika Mahasiswa. Tujuan dari penelitian ini adalah untuk mengungkap pengaruh muatan etika dalam pendidikan akuntansi sebagai tugas refleksi batin spiritual, masalah etika, diskusi, dan penyelesaian kasus etika terhadap persepsi etis mahasiswa. Populasi penelitian ini adalah mahasiswa Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya, tahun 2009. Penelitian ini menggunakan metode campuran, sebagai kombinasi dari metode penelitian kualitatif dan kuantitatif. Untuk menganalisis variabel, penelitian ini menggunakan analisis regresi sederhana. Hasilnya menunjukkan bahwa muatan etika dalam pendidikan akuntansi mempunyai pengaruh signifikan terhadap persepsi siswa etika dengan toleransi signifikansi 5%. oai:jamal.ub.ac.id:article/522 2018-01-05T07:36:26Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/522 2018-01-05T07:36:26Z Jurnal Akuntansi Multiparadigma Vol 7, No 1 (2016): Jurnal Akuntansi Multiparadigma; 142-155 LUAS PENGUNGKAPAN DAN DAMPAKNYA TERHADAP ASIMETRI INFORMASI PERUSAHAAN DI BURSA EFEK INDONESIA Kurnianto, Sigit; Universitas Airlangga Sutrisno, Sutrisno; Universitas Brawijaya Saraswati, Erwin; Universitas Brawijaya 2016-04-16 00:00:00 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/522 corporate governance; karakteristik perusahaan; luas pengungkapan; asimetri informasi en Abstrak: Luas Pengungkapan dan Dampaknya Terhadap Asimetri Informasi Perusahaan di Bursa Efek Indonesia (Studi pada Perusahaan Sektor Keuangan). Penelitian ini bertujuan menganalisis pengaruh Corporate Governance dan Karakteristik Perusahaan terhadap Luas Pengungkapan dan pengaruh Luas Pengungkapan terhadap Asimetri Informasi. Studi ini dilakukan pada perusahaan di sektor keuangan yang go public di Indonesia periode 2008 - 2010. Dengan menggunakan multiple regression dan simple regression analysis ditemukan hasil bahwa Komposisi Dewan Komisaris Independen, Ukuran Perusahaan, Profitabilitas berpengaruh positif terhadap Luas Pengungkapan dan Likuiditas berpengaruh negatif terhadap Luas Pengungkapan. Selain itu, Luas Pengungkapan berpengaruh negatif terhadap Asimetri Informasi. Abstract: Extensive Disclosure and Its Impact on Corporate Information Asymmetry in The Indonesia Stock Exchange (Studies in Financial Sector Company). This study aims to analyze the influence of Corporate Governance and Corporate Characteristics on Extensive Disclosure; and the influence of Extensive Disclosure on Information Asymmetry. The study was conducted on companies in the financial sector which have been go public in Indonesia from 2008 to 2010. By using multiple regression and simple regression analysis, the result indicates that The Board of Independent Commissioners Composition, Company Size, Profitability have given positive influence on Extensive Disclosure; and Liquidity negatively affect on Extensive Disclosure. In addition, the influence of Extensive Disclosure has negative effect on Information Asymmetry. oai:jamal.ub.ac.id:article/122 2018-01-02T23:57:15Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/122 2018-01-02T23:57:15Z Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma PENGARUH BUDAYA ORGANISASI TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI MALANG DAN SURABAYA Hartidah, Ariyanti Dwi; Universitas Brawijaya Ludigdo, Unti; Universitas Brawijaya Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/122 organization cultures; power distance; individualism; masculinity; uncertainty avoidance; auditor’s job performance id This research is aimed to figure out the effect organization cultures with auditor’s job performance of KAP in Malang and Surabaya. This research uses questionnaire and sampling data uses purposive sampling method. This research also using of 60 from 119 auditors of 5 KAP in Malang and 5 KAP in Surabaya. Data analysis using Multiple Linier Regression with SPSS 15. The result of this research shown Power distance variable (X1), Individualism (X2), Masculinity (X3), and Uncertainty avoidance (X4) are affected simultaneously with Auditor’s job performance (Y), but in partial way only Individualism (X2) which are really affected significantly with Auditor’s job performance (Y), while Power distance variable (X1), Masculinity (X3) and Uncertainty avoidance (X4) are not affected significantly. oai:jamal.ub.ac.id:article/127 2018-0103T00:02:43Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/127 2018-01-03T00:02:43Z Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma PENERAPAN MODEL BENEISH (1999) DAN MODEL ALTMAN (2000) DALAM PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN Kartikasari, Rima Novi; Universitas Brawijaya Irianto, Gugus; Universitas Brawijaya Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/127 fraud; financial statement fraud; prevention and detection of fraud; beneish’s model; altman’s model id Financial fraud is costly and it can be done by almost everyone within (and outside of) an organization. Prevention through early detection of fraud is an important way to reduce fraud. The objective of this research is to prove whether certain models may be utilized to detect financial statement fraud. This study is using Beneish’s (1999) and Altman (2000) models to detect financial statement fraud. Two selected samples that meet with pre-determined criterion have been selected and explored. The result of the study shows that those models can be used to detect financial statement fraud. oai:jamal.ub.ac.id:article/319 2018-01-03T22:56:23Z jamal:ART v2 http://jamal.ub.ac.id/index.php/jamal/article/view/319 2018-0103T22:56:23Z Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma; 450 IMPLEMENTASI TANGGUNGJAWAB SOSIAL PT PETROKIMIA GRESIK PADA MASYARAKAT LOKAL: APA KATA MEREKA? Narsa, I Made; Universitas Airlangga Irwanto, Andry; Universitas Airlangga 2015-02-16 23:46:08 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). url:http://jamal.ub.ac.id/index.php/jamal/article/view/319 csr; social conditions; economic; society; environment Dana Hibah Fakultas Ekonomi dan Bisnis UNAIR ind Abstrak: Implementasi tanggungjawab sosial PT Petrokimia Gresik pada masyarakat lokal: Apa kata mereka?. Penelitian ini mengeksplorasi dan menganalisis secara mendalam dampak pelaksanaan program CSR PT Petrokimia Gresik terhadap kondisi sosial, ekonomi, dan lingkungan masyarakat lokal, khususnya di Kelurahan Karangturi, Gresik. Dengan mewawancarai informan dan didukung data demografi desa, penelitian ini menemukan bahwa pelaksanaan CSR telah membawa dampak positif dan nyata bagi masyarakat Kelurahan Karangturi berupa membaiknya kondisi sosial masyarakat, baik pada bidang kesehatan, pendidikan, ketenagakerjaan, dan penguatan kelembagaan melalui penanganan balita gizi buruk, pemberian beasiswa, maupun kondisi lingkungan berupa ketersediaan air bersih dan keadaan udara. Abstract: Inplementasion of PT Petrokimia Gresik social responsibility on Local Society: What Did they say?. This study explores and analyzes in depth the impact of CRS program of PT PG on social, economic, and environment conditions of the surrounding society especially in Kelurahan Karangturi, Gresik. We interviewed informant and were supported by monographic data of the county. We found that the implementation of CSR brings positive and real impact to the social conditions of the society as it improves many aspects of the society that includes health, educations, employment, and institutional strengthening through management of bad nutrient infants, scholarships, and improvement in clean water availability and air condition. 9ddd04848afb7622c1fef53ecef770e1

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