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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
 1 
Search results for , issue "VOLUME 4, NOMOR 2, JUNI 2017" : 7 Documents clear
PENERAPAN SKEPTISME PROFESIONAL AUDITOR INTERNAL PEMERINTAH DALAM MENDETEKSI KECURANGAN DI SEKTOR PUBLIK (STUDI PADA AUDITOR DI BPKP PERWAKILAN PROVINSI JAWA TIMUR) Rima Novi Kartikasari; Gugus Irianto; Yeney Widha Prihatiningtias
Jurnal Akuntansi Aktual VOLUME 4, NOMOR 2, JUNI 2017
Publisher : Universitas Negeri Malang

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Abstract

This research is aimed to describe the application of professional skepticism by auditor in BPKPRepresentative in East Java to detect. The approach used in this research is a qualitative descriptive usingcase study. Data collected through interviews to the informant using snowball method. The application ofprofessional skepticism would be understood based on its characteristics as stated by Hurtt (2010). Theresults showed that the auditor in BPKP Representative East Java apply professional skepticism at eachstage of the audit to detect public sector’s fraud. This is reflected in the way of critical thinking whenauditors understanding a fraud case, the suspention of judgment in decision making, make a reasonableassurance by searching knowledge and understanding the other related, and have a self-motivation and selfconfidence. Characteristics of skepticism can be formed from a trait, level of experience, and a state. Theimplication of this research is to increase auditor’s attention to apply professional skepticism and toconsider the characteristics of skepticism when planning an assignment.Keywords:professional skepticism, government’s internal auditor, detection, public sector’s fraud, qualitativedescriptive
ANALISIS PENILAIAN TINGKAT KESEHATAN BANK SYARIAH DENGAN METODE IBADAH, MUAMALAH, AMANAH, IHSAN (IMAN) Heppy Okyanta
Jurnal Akuntansi Aktual VOLUME 4, NOMOR 2, JUNI 2017
Publisher : Universitas Negeri Malang

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Abstract

The purpose of the study is to describe effectiveness of IMAN method to evaluate risk base bank rating of “X” Islamic Bank. The study uses a qualitative approach with discriptive method. Source of the data is obtained from interviews, observation, and study the documentation on the reports from “X” Islamic Bank. The results showed that the financial aspects such as capital, the level of rentability and liquidity of “X” Islamic Bank have been sufficient, however its level of officiency has yet been sufficient that is 97.33% above the average standard of banking. The religious teaching aspect of “X” Islamic Bank that is “amar makruf nahi munkar” remains within worldly level and has yet discussed divine consciousness domain. Client’s lack of ability to understand the concept of Islamic Bank becomes the indicator. Such phenomenon shows that religious teaching aspect of “X” Islamic Bank should be improved. Furthermore, “X” Islamic Bank as Islamic business organization still emphasize on profit oriented instead of zakat oriented.Keywords:Risk Base Islamic Bank Rating, IMAN
STUDI FENOMENOLOGI AKUNTABILITAS SBSQUAD ENTERTAINMENT SEBAGAI INDUSTRI KREATIF Febrayana Maryushanti Wijawa
Jurnal Akuntansi Aktual VOLUME 4, NOMOR 2, JUNI 2017
Publisher : Universitas Negeri Malang

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Abstract

The purpose of this study is understanding the accountability and financial management of a community in creative industry field that operated without profit orientation. This study uses phenomenology approach. The subject of this study is SBSquad Entertainment. The results of this study are (1) SBSquad Entertainment is a community in creative industry field with a simple financial management and have no profit orientation; (2) The closeness factor between members with management and steering committee add the members’ trust towards them that cause the absence of formal accountability necessities.Keywords:Accountability, creative industry, phenomenology
KEBIJAKAN DEVIDEN SEBAGAI VARIABEL INTERVENING ATAS PENGARUH CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Eki Andhika Ratnawardhani
Jurnal Akuntansi Aktual VOLUME 4, NOMOR 2, JUNI 2017
Publisher : Universitas Negeri Malang

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Abstract

This research aims to test and search for empirical evidences of: (1) the impact of corporate governance toward firm value. (2) the impact of corporate governance toward dividend policy. (3) the impact of dividend policy toward firm value. (4) the impact of corporate governance toward firm value through dividend policy. The sample consist of 44 corporates listed in Indonesia Stock Market who are participating in the survey conducted by The Institute Indonesian of Corporate Governance on 2011 – 2015 and distribute of dividends. Analysis method used in this study is path analysis to test both direct and indirect impact. The result of this study shows that there is no significant impact of corporate governance toward the corporate value. Corporate governance has positive impact toward dividend policy which is consistent with the hypothesis. Dividend policy has positive impact toward corporate value. Dividend policy would mediate the impact of corporate governance toward corporate value.
METODOLOGI TRADISI AJARAN KEJAWEN PANCA EKA LUMAKSANA: MODEL PENENTUAN HARGA JUAL HARMONI Whedy Prasetyo
Jurnal Akuntansi Aktual VOLUME 4, NOMOR 2, JUNI 2017
Publisher : Universitas Negeri Malang

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Abstract

This study builds Kejawen tradition teaching of Panca Eka Lumaksana to determine harmony sale pricing. This study is a qualitative research that defines the value of being honorable based on Kejawen Panca Eka Lumaksana norm. This point of view represents Tatanan Paugeraning Urip, Kejawen tradition based on Java cultural life. The data of this study is obtained through participant observation. The results show that concept of sale pricing is not only based on measurable economic value (material) but also based on immeasurable economic values (immaterial). Non-economic value is the result of behavior based on noble characters as a result of the research findings. The concept of harmony sale pricing model is based on theseller intention.Keywords:Kejawen tradition of Panca Eka Lumaksana, economic and immeasurable value, harmony sale pricing, Tatanan Paugeraning Urip
PENGARUH PROFITABILITAS TERHADAP KEBIJAKAN UTANG MELALUI KEBIJAKAN DEVIDEN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2014) Puspa Devi Maharani; Lulu Nurul Istanti; Fadia Zen
Jurnal Akuntansi Aktual VOLUME 4, NOMOR 2, JUNI 2017
Publisher : Universitas Negeri Malang

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Abstract

The study aims to determine the effect of profitability directly and indirectly on debt policy through dividend policy. The population of the study were 152 manufacturing companies listed on the Indonesia Stock Exchange in 2012-2013. The samples of the study were 27 companies. This research used quantitative method and path analytical approach using SPSS 16.0 version. The results showed that profitability has positive direct effect on the debt policy, profitability has positive effect on dividend policy, dividend policies has negatively effect on debt policy, profitability has effect on debt policy through dividend policy in the manufacturing companies.Keywords:debt policy, profitability, dividend policy
PENGARUH DIMENSI FRAUD DIAMOND TERHADAP PERILAKU KECURANGAN AKADEMIK (STUDI EMPIRIS PADA MAHASISWA MAGISTER AKUNTANSI UNIVERSITAS BRAWIJAYA) Isnan Murdiansyah; Made Sudarma; Nurkholis -
Jurnal Akuntansi Aktual VOLUME 4, NOMOR 2, JUNI 2017
Publisher : Universitas Negeri Malang

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Abstract

This study aims to examine factors that influence students’ academic cheating behavior by using dimensions of fraud diamond which consists of pressure, opportunity, rationalization and capability. This study was conducted at the postgraduate (master) accounting program at the Faculty of Economics andBusiness, University of Brawijaya, Malang. The study used a combination of research methods (Concurrent Embedded Design) by using quantitative and qualitative methods, both in the collection of data and analysis, then compared the data obtained and found which data can be combined and distinguished. The results of this study provide empirical evidence that pressure, opportunity and rationalization have positive effect on student’s academic fraud behavior. It also found that the individual capability have negative effect on student’s academic fraud behavior.Keywords:Academic Fraud behavior, Fraud Diamond, Opportunity, Rationalization, Capability

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