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INDONESIA
Jurnal Akuntansi Aktual
Published by Universitas Negeri Malang
ISSN : 20879695     EISSN : 25801015     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi Aktual (p-ISSN: 2087-9695; e-ISSN: 2580-1015) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics, Universitas Negeri Malang on a regular basis (January and June). Jurnal Akuntansi Aktual encourages academics and (or) researchers to disseminate the results of empirical research and conceptual critical review of contemporary accounting issues of national and international interest. Articles submitted can be drawn from any research paradigm such as positivism, interpretivism, criticism and postmodernism paradigm.
Arjuna Subject : -
Articles 7 Documents
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Search results for , issue "VOLUME 3, NOMOR 3, JANUARI 2016" : 7 Documents clear
KINERJA EFISIENSI KANTOR PELAYANAN PAJAK PRATAMA:PENDEKATAN DATA ENVELOPMENT ANALYSIS (DEA) Hendra Triantoro; Bambang Subroto
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 3, JANUARI 2016
Publisher : Universitas Negeri Malang

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Abstract

Abstract: This research aims to assess the technical efficiency performance of Small Taxpayer Office(KPP Pratama) in the Regional Tax Office of East Java III, during 2011-2014, uses Data EnvelopmentAnalysis (DEA) approach. Input variables are spending, the number of Account Representative, and thenumber Tax Auditor, while tax revenues are selected as output variable. The results showed that therewere four units Small Taxpayer Office, that are more efficient compared to other units. Reallocation ofinput resources are needed to improve the efficiency pf the other units.Keywords: efficiency, Data Envelopment Analysis (DEA), Small Taxpayer Office
PENGARUH KOMPETENSI, INDEPENDENSI DAN ETIKA PROFESI AUDITOR TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA KAP DI MALANG) Maharany Maharany; Yuli Widi Astuti; Dodik Juliardi
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 3, JANUARI 2016
Publisher : Universitas Negeri Malang

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Abstract

This study aims to analyze the effect of competence, independence, and auditor’s professional ethic toward audit quality in public accountant firm located in Malang. The finding of this research suggested that competence and independence did not significantly influence the audit quality, while the auditor’s professional ethic had a significant influence on it.Keywords: competence, independence,auditor’s professional ethic, audit quality
RELEVANSI SIKAP BERAKUNTANSI PELAKU UMKM MUDA DAN PENGGUNAAN INFORMASI AKUNTANSI TERHADAP KEBERHASILAN USAHA Ayu Dwidyah Rini; Kazia Laturette
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 3, JANUARI 2016
Publisher : Universitas Negeri Malang

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Abstract

The effect of accounting attitude young SMEs and the use of accounting information to business success. Accounting is an information system that produces financial information to the parties involved in economic activities. This study aims to determine the relationship accounting attitude and use of accounting information businesses small and medium micro young to business success . Data was collected through questionnaires with 100 young SMEs in Surabaya . The study uses a quantitative approach with multiple linear regression analysis and snowball sampling to sampling. The results of the study explained that the accounting attitude young SMEs , accounting information has a significant relationship in partial to business success. The results also explain that the accounting information has a dominant influence on the success of young SME business in Surabaya.Keywords : Accounting Information , Attitude, Business Success
PEMAHAMAN PRINSIP TRANSPARANSI, AKUNTABILITAS DAN PENGENDALIAN INTERNAL DALAM PENGELOLAAN KEUANGANDI AISYIYAH CABANG KESAMBEN, BLITAR Nathasya Aditya Wardiana; Sawitri Dwi Prastiti
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 3, JANUARI 2016
Publisher : Universitas Negeri Malang

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Abstract

The aim of this study is to define the treasurer understanding regarding transparency principle, accountability, and internal control in financial management. The data is collected by conducting in depth interview for primary data and reviewing other related data. The results of this study show that (1) transparency principle of financial management in Aisyiyah at Kesamben Branch is shown in financial recording and reporting phase; (2) accountability principle of financial management in Aisyiyah at Kesamben Branch is reflected as intrinsic motivation in vertical and horizontal accountability; yet (3) Aisyiyah at Kesamben Branch has not carried out the function of internal control in financial management which is reflected from the existence of dual function in institution and school with no authority.Keywords: transparency, accountability, internal control, financial management
ANALISIS PERBEDAAN TINGKAT KEPATUHAN WAJIB PAJAK DAN PEMERIKSAAN PAJAK SEBELUM DAN SESUDAH PENERAPAN PP NO. 46 TAHUN 2013 (Studi pada KPP Pratama Pasuruan) Dewi Rahmawati; Bety Nur Achadiyah
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 3, JANUARI 2016
Publisher : Universitas Negeri Malang

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Abstract

The level of obedience is the willingness of the taxpayers to fulfill their tax obligations that is appropriate with an applicable tax laws. Before paying the tax payable, the taxpayer have to calculate the amount of the tax payable. In this case there are calculations that inappropriate or incorrect, so the Tax Office (KPP) will held an inspection and issued the Tax Assessment Letter (SKP). This research is to observe the magnitude of the differences before and after application of goverment regulation No. 46 year 2013 of the level a tax obedience and tax audit rate. This study is a comparative research. The population is the entire taxpayer there are registered as taxpayers of goverment regulation No. 46 year 2013 and the sample is 863 of Taxpayer from the monthly report. Data in this research is a secondary data from sie PDI for taxpayer compliance’s data and from sie Service for tax audit’s data. For theanalysis were used Wilcoxon Signed Test. The result of the research is decreasing of the level of tax obedience in paying tax payable after goverment regulation No. 46 year 2013 was applied. However from the tax inspection, the ordinance can reduce the number of errors calculation of the tax payable bythe taxpayers. The limitedness of this research was able to see compliance formally only, can not figure materially compliance or state of actual taxpayer out.Keywords: Taxpayer Compliance, Tax Inspection, Goverment Regulation No. 46 of 2013, Pratama Tax Office Pasuruan.
PENGARUH LEVEL OF DISCLOSURE TERHADAP COST OF EQUITY CAPITAL DENGAN VARIABEL KONTROLDEBT TO EQUITY RATIO, SIZE, BETA DANMARKET TO BOOK VALUE PADA INDEX KOMPAS 100 Siti Aisyah; Rohmawati Kusumaningtias
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 3, JANUARI 2016
Publisher : Universitas Negeri Malang

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Abstract

Level of disclosure is a disclosure of the information provided as an attachmentto the financial statements in the form of footnotes or additional. The main motive of investors to invest is to obtain an optimal return because of certain risks. To obtain optimum returns investors need to assess the condition of the company that became the object of investment is one of them by looking at financial statements in which there is disclosure. This study was conducted to see the influence of the level of disclosure on cost of equity capital firm with a control variable debt to equity ratio, size, beta, and market to book value. This study takes a population index compass 100 companies listed on the Stock Exchange the period of 2008. The method used to determine the sample waspurposive sampling. Samples obtained as many as 41 companies during the study period. Analytical techniques used in this study is multiple regression. The results of simultaneous tests (F test) showed that the level of disclosure, Debt to equity ratio, Size, Beta, Market to book value is significant effect simultaneously on the cost of equity capital. Partial test results showed that the level of disclosure significant positive effect on the cost of equity capital, Debt to equity ratio, a significant negative effect on the cost of equity capital, Size significant negative effect on the cost of equity capital, Beta significant negative effect on the cost of equity capital, Market to book value significantly negative effect on the cost of equity capital, R2 indicates that the variable X (DISCL, DE, SIZE, BETA and MB) can define a variable Y (KS) of 60.57% while 39.43% influenced by other.Keywords: Level of disclosure (DISCL), Debt to equity ratio (DE), Size, Beta, Market to book value (MB) and the cost of equity capital (KS).
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT (STUDI EMPIRIS AUDITOR KAP DI JAWA TIMUR) Retna Safriliana; Nancy Indah Susanti Boreel
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 3, JANUARI 2016
Publisher : Universitas Negeri Malang

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Abstract

Premature sign off of audit procedure is one form of Reduced Audit Quality / RAQ behaviors. The objectives of this research are to analyze time pressure, audit risk, materiality, review and quality control procedures, self esteem in relation to ambition and turnover intentions that can affect the premature sign-off of audit procedures. The population of this study are auditors who haveworked at Public Accountant Firm in Jawa Timur . The sample of this research are 56 auditors who have worked for Public Accountant Firm at Surabaya and Malang.Collection of the data are using survey method by questionnaries. Analysis of the data are using logistic regression analysis test .The result of analysis showed that time pressure, audit risk, materiality, review procedures and quality control, self esteem in relation to ambition significantly influenced premature sign-off audit procedures. But turnover intentions don’t significantly influenced premature sign-off audit procedures.Keywords: Auditor, premature sign-off of audit procedures, time pressure, audit risk, materiality review procedures and quality control, self esteem in relation to ambition, turnover intentions

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