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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 7, NOMOR 2, JULI 2020" : 7 Documents clear
Studi Corporate Information Transparency on the Internet (e-CTI) pada Bursa Efek Indonesia, Malaysia dan Singapura Ruben Tanujaya; Tarsisius Renald Suganda; Dian Wijayanti
Jurnal Akuntansi Aktual VOLUME 7, NOMOR 2, JULI 2020
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v7i22020p107

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh faktor makro dan mikro terhadap e-CTI di tiga negara yaitu Indonesia, Malaysia, dan Singapura. Alasan pemilihan ketiga negara tersebut karena besarnya investasi asing yang masuk ke Indonesia pada tahun 2017. Adanya kerjasama Indonesia Malaysia Singapura – Growth Triangle (IMS-GT) menyebabkan Singapura dan Malaysia sebagai investor paling dominan di Indonesia. Sampel penelitian adalah 65 perusahaan yang terdaftar di indeks paling likuid pada ketiga bursa efek. Hasil penelitian membuktikan jika banyaknya dewan direksi ternyata berpengaruh positif pada e-CTI. Karena adanya lebih banyak dewan direksi akan meningkatkan kemampuannya dalam mendorong manajemen untuk lebih transparan. Hal ini didorong dengan tugas dan tanggung jawab dewan direksi terhadap pemegang kepentingan yang tertera pada peraturan ketiga negara. Adanya revolusi industri 4.0 merupakan faktor lain yang memudahkan dewan direksi dalam memenuhi tanggung jawab dan tugasnya The purpose of this study is to analyze the influence of macro and micro factors on e-CTI in three countries namely Indonesia, Malaysia, and Singapore. The reason for the selection of the three countries was due to large foreign investment entering Indonesia in 2017. The agreement of Indonesia Malaysia Singapore –Growth Triangle (IMS-GT) made Singapore and Malaysia as the most dominant investors in Indonesia. The research sample consist of 65 companies listed on the most liquid indexes on the three stock exchanges. The result showed that the total board of directors had a positive effect on e-CTI. It concludes that the existence of more boards of directors will increase its ability to encourage management to be more transparent. This is driven by the duties and responsibilities of the board of directors stated in the regulations of the three countries. The existence of a industrial revolution 4.0 is another factor that facilitates the board of directors in fulfilling their responsibilities and duties.
Motivasi untuk berbagi pengetahuan ke konsultan pajak Yonathan Santoso; Legasia Santoso
Jurnal Akuntansi Aktual VOLUME 7, NOMOR 2, JULI 2020
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v7i22020p145

Abstract

Perusahaan yang kesulitan dalam memperoleh pengetahuan tentang pajak cenderung mempekerjakan konsultan pajak dari luar perusahaan. Namun, dalam melakukan perencanaan pajak tersebut konsultan membutuhkan pengetahuan berbagai informasi dalam mengetahui karakteristik bisnis klien mereka. Berbagi pengetahuan menjadi sebuah dilema bagi perusahaan. Berbagi pengetahuan mencakup sebuah peluang memunculkan ide dan pengetahuan baru tetapi juga risiko yang besar ketika informasi yang diberikan menjadi strategi penting dalam perusahaan. Tujuan dari penelitian ini untuk mengetahui pengaruh penilaian terhadap konsultan dan pengetahuan akuntansi dan pajak terhadap motivasi untuk berbagi pengetahuan ke konsultan pajak. Dari data survei 113 klien, pengujian hipotesis diteliti dengan analisis regresi menggunakan software spss versi 25. Hasil penelitian ini mengungkapkan bahwa penilaian terhadap konsultan akan mempengaruhi keputusan untuk berbagi pengetahuan. Namun, faktor lain yang berasal dari luar hubungan mereka yaitu pengetahuan akuntansi dan pajak klien tidak memainkan peran yang penting dalam menjelaskan keputusan berbagi pengetahuan tersebut. Hasil dari penelitian ini diharapkan menjadi sebuah pertimbangan bagi regulator dan instansi terkait agar dapat memperbaiki hubungan antara klien dan konsultan pajak mereka agar dapat memberikan kemudahan dalam melakukan strategi perpajakan perusahaan.
Real and accrual-based earnings management in Islamic Banks in Indonesia Vega Wafaretta; Nurika Restuningdiah
Jurnal Akuntansi Aktual VOLUME 7, NOMOR 2, JULI 2020
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v7i22020p91

Abstract

Islamic banks have tendency to tinker the earnings to present positive income. Therefore, it now becomes important to examine the relationship between real earnings management (REM) and accrual-based earnings management (AEM) that they both contribute in promoting earnings, especially in Islamic banks. This study also examines variables costs of REM or AEM. This study adds one part of a formula to calculate REM by including reserves as unpaid revenue sharing and attempts to explain the relationship between REM and AEM using prospect theory. 11 Islamic banks during the 2013-2018 period were tested. This study found that REM is done through generating operational revenue and reducing distributed revenue sharing beyond the normal activities. REM affects AEM negatively that managers will adjust AEM based on the results of REM during the financial period. These findings confirm the prospect theory when the realized income has been over the profit expectation, managers will avoid the risk of doing the accrual manipulation. Audit quality, accounting flexibility, and financial health are found as cost restricting AEM and positively correlated with REM. Market share and institutional ownership don’t have any impact. The implication of this study is to provide findings how Islamic banks engage in earnings management.
Konsep akuntansi pertanggungjawaban: perspektif filsafat kuno Tiongkok yin yang dan wu xing Renna Magdalena; Tjiptohadi Sawarjuwono
Jurnal Akuntansi Aktual VOLUME 7, NOMOR 2, JULI 2020
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v7i22020p81

Abstract

The purpose of this paper is to propose the Responsibility Accounting concept that exists in Management Control System based on the perspective of the Chinese philosophy of Yin Yang and Wu Xing. Responsibility Accounting concept that has existed so far is a product of Western culture, which is more focused on the achievements of each division as an individual Responsibility Center. As a result, the individual side of each division will grow and may weaken the unity of the organization. Responsibility Accounting concept may be improved if it can be integrated with the philosophy of Yin Yang and Wu Xing which do not only focus on achievement but also focus on the contributions made by the Responsibility Centers to one another. The result of this study is the concept of division’s performance appraisal which is reflected in the Key Performance Indicator (KPI) which assess the division not only from the financial performance of its own division, but also from how the division gives value to other divisions. From Wu Xing's philosophy, we obtain the direction of transfer of values between divisions as the Accountability Center in accordance with the balance of each element. The authors hope that aspects of Chinese Philosophy may give a different view to the existing Responsibility Accounting concepts, to encourage empathy in the organization which in turn will enable companies into sustainability and support Good Corporate Governance. Penelitian ini bertujuan untuk memperkenalkan konsep Akuntansi Pertanggungjawaban yang ada dalam Sistem Pengendalian Manajemen dari sudut pandang filosofi Tiongkok Yin Yang dan Wu Xing. Konsep Akuntansi Pertanggungjawaban yang ada selama ini merupakan produk dari budaya Barat, yang lebih berfokus pada prestasi masing-masing divisi sebagai Pusat Pertanggungjawaban secara individu. Akibatnya sisi individual dari tiap divisi akan menguat dan dapat melemahkan persatuan organisasi. Konsep Akuntansi Pertanggungjawaban akan lebih berdaya guna jika dapat dipadukan dengan filosofi Yin Yang dan Wu Xing yang tidak hanya berfokus pada prestasi, namun juga berfokus pada kontribusi yang diberikan oleh Pusat Pertanggungjawaban satu kepada yang lainnya. Hasil dari penelitian ini adalah konsep penilaian kinerja yang dicerminkan dari Key Performance Indicator (KPI) yang digunakan untuk menilai divisi tidak hanya dari kinerja keuangan divisinya sendiri, tapi dinilai juga dari bagaimana divisi tersebut memberi nilai bagi divisi lain. Dari Filosofi Wu Xing diperoleh arah Transfer Nilai antar divisi sebagai Pusat Pertanggungjawaban yang sesuai dengan keseimbangan masing-masing elemen. Diharapkan penelitian yang memasukkan aspek filosofi Tiongkok ini akan memberikan warna khusus pada konsep Akuntansi Pertanggungjawaban yang ada saat ini dan dapat mendorong empati dalam organisasi yang membawa perusahaan menjadi menuju keberlanjutan, dan mendukung tata kelola perusahaan yang baik.
Transformasi praktik akuntansi Usaha Mikro, Kecil, Menengah (UMKM): dari memori ke catatan Dian Syariati; Unti Ludigdo; Ali Djamhuri
Jurnal Akuntansi Aktual VOLUME 7, NOMOR 2, JULI 2020
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v7i22020p133

Abstract

 Research on the accounting practices of micro, small and medium enterprises (SMEs) in Indonesia shows the failed implementation of accounting standards by SMEs. Since accounting practice is determined by internal and external factors that surround it and small firm is a unique entity, this research finding is interesting to be studied further by understanding accounting practiced by SMEs. Accounting may practice in the other form that further explains the "low" of SMEs accounting practice. This study uses transcendental phenomenology to understand SMEs accounting practice. Informant of this research is the owner of SMEs manufacturing business. Manufacturing enterprises are selected with consideration of the complexity of the business leading to a greater need for accounting practices. The results show the existence of an evolution of accounting practices. Accounting after tasks delegation was practiced in the note prior to practiced in the memories. Task delegation is the motivation for accounting practice evolution and fairness is value contained.
Efek pemediasi modal intelektual pada ketidakpastian lingkungan, strategi inovasi dan kinerja organisasi Fitri Romadhon; Erlina Diamastuti
Jurnal Akuntansi Aktual VOLUME 7, NOMOR 2, JULI 2020
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v7i22020p119

Abstract

This study aims to examine the effect of environmental uncertainty on innovation strategies and organizational performance, and when combined with intellectual capital as variable that mediate innovation strategies and organizational performance. The research approach used is a quantitative approach through a survey method. The research was carried out by disseminating questionnaires to 55 respondents. Data analysis technique uses partial least square technique, which is preceded by testing the instrument, inner and outer models. The results show that all hypotheses were supported. Environmental uncertainty can determine innovation strategies establishment and organizational performance. Meanwhile, the innovation strategy developed by the company can affect organizational performance. In addition, intellectual capital is proven to mediate innovation strategies and organizational performance, thus it can be inferred that innovation strategies become a fruitful factor in improving performance if supported by intellectual capital. This study is inseparable from a number of limitations, such as not involving other variables that can determine organizational performance, the low participation of respondents, so further research is expected to expand the research sample and consider other determinants, for instance management accounting systems, management control systems Keywords: Environmental Uncertainty, Innovation Strategy, Intellectual Capital, Organizational Performance
Peran divisi internal control pada lembaga keuangan mikro syariah Kholilah Kholilah; Kurniawati Meylianingrum; Mega Noerman Ningtyas; Tiara Juliana Jaya; Lutfi Ardhani
Jurnal Akuntansi Aktual VOLUME 7, NOMOR 2, JULI 2020
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v7i22020p155

Abstract

This research is based on the rapid development of Sharia microfinance institutions that are not balanced with the professionalism of its management. The purpose of this research is to dig deeper into internal control conditions on Sharia microfinance institutions, to achieve these goals of research using qualitative methods with case study approaches. The data collection process is conducted through interviews, internal control report data collection, and FGD. The informant is the division of internal control and Operations manager at BMT X. The results showed that there are two business risks of Sharia microfinance institutions that are internal risks and external risks. The internal risks faced by Sharia microfinance institutions are human resources, institutional, and systems. External risks originating from outside the conditions of the Sharia microfinance institutions are financial technology developments and the level of outcomes that affect the capital of sharia financial institutions. Both of these risks can be minimized by optimizing internal control so that the trust to sharia microfinance institutions increases. The increased trust of stakeholders was able to restore the role of Sharia microfinance institutions as the spearhead of the lower-class community economy.

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