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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 138 Documents
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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.
Apakah bumdes sudah taat pada good governance? Nindya Krismonica Titania; Intiyas Utami
Jurnal Akuntansi Aktual VOLUME 8, NOMOR 1, FEBRUARI 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v8i12021p077

Abstract

AbstractThe aim of this study is to observe the practice of BUMDes’ governance in the perspective of good governance government. In theoretical framework, BUMDes should be managed by concept of good governance government. However, the core problem relates to whether the BUMDes has been properly managed with the concept of good governance government or not. This study used interpretive paradigm with case study method. The research data was collected from informant involved in the management and activities of BUMDes. The result of this study shows that a rural fund has been considered as an BUMDes’ initial capital. Additionally, this research also reveals that: people attendance in a rural meeting has been considered as a form of participation; rural website and whatapp group have reflected transparency; ineffective accounting practice has represented a poor financial accountability.AbstrakPenelitian ini bertujuan untuk memahami tatakeloa Badan Usaha Milik Desa (BUMDes). Secara teoritis BUMDes sehasusnya dikelola dengan konsep good governance government. Namun, fokus permasalahan terletak pada pengelolaan BUMdes yang sesuai atau tidak sesuai dengan konsep tersebut. Penelitian ini menggunakan paradigma intepretif dengan metode studi kasus. Data penelitian bersumber dari informan yang terlibat dan terkait dalam pengelolaan dan kegiatan BUMDes. Temuan penelitian ini antara lain dana desa sebagai modal awal BUMDes, kehadiran masyarakat dalam musyawarah desa dimaknai sebagai bentuk partisipasi, keberadaan website desa dan grup whatsapp sebagai bentuk ransparansi, dan belum berjalannya praktik akuntansi sebagai bentuk akuntabilitas keuangan. 
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.
Pengaruh non-financial distress, koneksi politik, dan intensitas persediaan terhadap tax avoidance Dudi Pratomo; Kurnia Kurnia; Annisa Justica Maulani
Jurnal Akuntansi Aktual VOLUME 8, NOMOR 2, JULI 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v8i22021p107

Abstract

AbstractThe purpose of this study is to analyze the relationship among non-financial distress, political connections, and inventory intensity and tax avoidance. The study was conducted on all pharmaceutical sub-sector companies from 2013 to 2018. We used data from the financial statements from the companies’ official websites and the IDX website. The data were analyzed using panel data regression. We find that nonfinancial distress and political connections affect tax avoidance practices. However, inventory intensity has no influence on tax avoidance practices.AbstrakTujuan penelitian ini adalah untuk menganalisis hubungan non-financial distress , koneksi politik, dan intensitas persediaan terhadap tax avoidance. Populasi penelitian adalah seluruh perusahaan subsektor farmasi dari 2013 hingga 2018. Data diperoleh dari laporan keuangan yang terdapat pada website resmi perusahaan dan BEI. Data pada penelitian ini dianalisis menggunakan regresi data panel. Penelitian ini menemukan bahwa non-financial distress dan koneksi politik dapat mempengaruhi pengaruh praktik tax avoidance. Akan tetapi, intensitas persediaan tidak dapat mempengaruhi praktik tax avoidance.
Intensi adopsi e-commerce dan aplikasi sistem akuntansi Ferry Kosadi; Rama Chandra Jaya; Deni Hamdani
Jurnal Akuntansi Aktual VOLUME 8, NOMOR 2, JULI 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v8i22021p115

Abstract

AbstractThe purpose of this research is to analyze behavioral intention to conduct online selling and adopt accounting applications, and its effect on the actual use. The research was conducted from the planning and online selling processes through e-commerce platform to the preparation of financial reports by application to measure the intention to adopt and the actual usage of information technology. The study indicates that actual usage of accounting technology is influenced by intention to adopt, with the main factors consisting of the compatibility and observability of the technology. Complexity, relative advantage, and triability are not the obstacles to adopt the accounting technology as long as the technology is userfriendly and easy to observe. Awareness of the importance of accounting information system application and the difficulty of manual accounting processes is the driver of the intention to adopt accounting technology. There are good opportunities to increase digital literacy skills through technology diffusion, which is focused on transforming business technology along with material adjustments and eliminating inhibiting factors such as difficulties in accessing digital devices and their usage.AbstrakPenelitian ini bertujuan untuk menganalisis minat melakukan online selling dan mengadopsi aplikasi akuntansi serta pengaruhnya terhadap penggunaan sebenarnya. Penelitian dilakukan dari proses perencanaan dan online selling pada platform e-commerce hingga penyusunan laporan keuangan yang menggunakan aplikasi untuk mengukur minat adopsi dan actual usage dari teknologi informasi. Hasil penelitian menunjukkan bahwa actual usage teknologi akuntansi dipengaruhi oleh adanya minat untuk mengadopsi dengan faktor utama berupa kompatibilitas dan observabilitas dari teknologi akuntansinya. Faktor kompleksitas, keunggulan relatif, dan triability tidak menjadi halangan untuk mengadopsi penggunaan teknologi akuntansi selama sesuai dengan kondisi penggunanya dan mudah untuk diobservasi. Kesadaran terkait pentingnya adopsi teknologi akuntansi dan kesulitan proses akuntansi secara manual menjadi bagian dalam minat mengadopsi aplikasi sistem informasi akuntansi. Terdapat peluang yang baik untuk peningkatan kemampuan literasi digital melalui difusi teknologi yang berfokus pada transformasi teknologi bisnis disertai penyesuaian materi serta menghilangkan faktor penghambat seperti kesulitan akses pada perangkat digital dan pemanfaatannya.
Profesi auditor bagi mahasiswa akuntansi: sebuah studi eksploratoris Hemas Suryaningrum; Basuki Basuki
Jurnal Akuntansi Aktual VOLUME 8, NOMOR 2, JULI 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v8i22021p129

Abstract

AbstractThis study aims to understand accounting students’ perceptions to become auditor permanently. An exploratory qualitative approach was used to investigate the topic through in-depth interviews with 10 final-year accounting undergraduate students. The results show that students have relatively similar insights about the auditor profession that is considered as a heavy job with a high level of stress and workload. However, students perceive that this profession can be taken into account as an option of a permanent job in the long term.AbstrakPenelitian ini bertujuan untuk mengetahui pandangan mahasiswa akuntansi tentang profesi auditor sebagai pekerjaan tetap. Pendekatan kualitatif eksploratoris digunakan dengan melakukan wawancara mendalam pada 10 mahasiswa akuntansi tingkat akhir yang telah memenuhi kriteria informan. Hasil menunjukkan bahwa mahasiswa akuntansi berpandangan relatif sama mengenai profesi auditor, terutama pandangan bahwa profesi auditor merupakan pekerjaan yang berat dengan tingkat stress dan workload yang tinggi. Namun, mahasiswa memandang profesi auditor sebagai sebagai pilihan pekerjaan tetap mereka dalam jangka waktu panjang.
Determinan kemampuan pemeriksa dalam mendeteksi fraud Puspita Wulan Dari; Wahyudin Nor; Rasidah Rasidah
Jurnal Akuntansi Aktual VOLUME 8, NOMOR 2, JULI 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v8i22021p085

Abstract

AbstractFraudulent behavior continues to happen, showing that the eradication of this act is difficult. Fraud has costed a lot to the economy of the country. Hence, based on the UUD 1945, the government forms The Audit Board of The Republic Indonesia (BPK RI) which is an independent body that was responsible for auditing, management and financial responsibility of the state. This research aims to investigate the effect of examination experience, red flags, audit time budget pressure, workload, and personality type with the ability to detect fraud. This study used saturated sample method or census with the population of 32 independent BPK RI examiners in East Kalimantan Province. The data was collected through an online questionnaire and analyzed by using a multiple linear regression. The results of this study indicate that the audit experience and red flags variables affect the ability to detect fraud. Meanwhile, the audit time budget pressure, professional skepticism, workload, and personality type have no effect on the ability to detect fraud. This study can be used as a guide for examiners in carrying out their responsibilities, especially in detecting fraud.AbstrakTindakan kecurangan yang sampai saat ini masih sering terjadi menunjukkan sulitnya menghapuskan tindakan tersebut. Kecurangan telah banyak merugikan ekonomi negara. Penelitian ini bertujuan untuk menganalisis pengaruh pengalaman pemeriksaan, red flags, tekanan anggaran waktu pemeriksaan, beban kerja, dan tipe kepribadian terhadap kemampuan pemeriksa dalam mendeteksi kecurangan. Penelitian ini menggunakan sampel jenuh atau sensus dengan jumlah populasi 32 pemeriksa independen Badan Pemeriksa Keuangan (BPK) Provinsi Kalimantan Timur. Data dikumpulkan melalui kuesioner online, dan dianalisis dengan menggunakan regresi linear berganda. Hasil penelitian ini menunjukkan bahwa pengalaman pemeriksaan dan red flags berpengaruh terhadap kemampuan mendeteksi kecurangan. Namun, variabel tekanan anggaran waktu pemeriksaan, skeptisisme profesional, beban kerja, dan tipe kepribadian tidak berpengaruh terhadap kemampuan mendeteksi kecurangan. Penelitian ini bisa menjadi referensi bagi pemeriksa dalam menjalankan tugasnya, terutama dalam mendeteksi kecurangan.
Model altman z-score modification sebagai early warning system untuk memprediksi financial distress UMKM di kabupaten Banyuwangi Indonesia Deddy Kurniawansyah; Dian Agustia
Jurnal Akuntansi Aktual VOLUME 8, NOMOR 2, JULI 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v8i22021p139

Abstract

AbstractThe aim of this study is to predict financial distress in Micro, Small, and Medium Enterprises (MSME) in Banyuwangi by using the Altman Z-score modification model from 2016 to 2019. This study involves 100 MSMEs registered in Creative House of Banyuwangi Regency. The data is obtained from the 2016 to 2018 businesses’ financial statement between 2016 until 2018. The data then was analysis by using a descriptive analysis. The results of this study show that the majority of MSMEs have financial distress. These results contribute to the mapping of the financial conditions of MSME, and hence, it becomes an early sign to mitigate bankcruptcy risk for business actors and local governments to maintain the financial performance of MSMEs. Financial stability of MSMEs might reduce the poverty gap, strengthen regional and national economies and create new job opportunities.AbstrakPenelitian ini bertujuan untuk memprediksi potensi financial distress usaha Mikro, Kecil, dan Menengah (UMKM) di Kabupaten Banyuwangi pada periode 2016-2019. Penelitian ini menggunakan model modifikasi Altman Z-Score. Sample penelitian ini adalah 100 pelaku UMKM yang terdaftar di Rumah Kreatif Kabupaten Banyuwangi. Sumber data yang digunakan adalah laporan keuangan tahun 2016 hingga 2018. Teknik analisis data penelitian menggunakan analisis deskriptif. Hasil penelitian ini menunjukkan bahwa sebagian besar kondisi keuangan UMKM mengalami financial distress. Hasil penelitian ini berkontribusi pada strategi pemetaan kondisi keuangan pelaku UMKM yang berpotensi financial distress, sehingga menjadi peringatan dini untuk melakukan mengurangi resiko kebangkrutan usaha bagi pengusaha dan dan pemerintah daerah untuk mempertahankan kinerja keuangan UMKM yang baik. Kondisi tersebut dapat mengurangi tingkat kemiskinan, memperkuat perekonomian daerah dan nasional serta dapat menciptakan lapangan pekerjaan baru.

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