cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota malang,
Jawa timur
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
 1   2   3   4   5 
Faktor yang Memengaruhi Auditor Switching di Indonesia Retna Safriliana; Siti Muawanah
Jurnal Akuntansi Aktual VOLUME 6, NOMOR 1, FEBRUARI 2019
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (141.979 KB) | DOI: 10.17977/um004v5i32019p234

Abstract

Abstract: The purposes of this research are to examine the effect of audit opinion, public accounting firm size, financial distress and audit committee on auditor switching. This research is qualified as a confirmation research. Auditor switching is a change of public accountant firms at a certain time as stipulated by Regulation of the Ministry of Finance No.17/PMK.01/2008 concerning Public Accounting Services which has been revised to No.KEP-86/BL/2011, that the provision of Public Audit services for six consecutive years by Public Accounting Firm and three consecutive years by a public accountant with one client. The research sample is selected with random sampling method and includes 300 data, taken from 50 manufacturing companies listed in Indonesia Stock Exchange in 2011-2016. Logistic regression is used for analysing the data, and auditor switching is measured by dummy variables. The results of this study show that public accounting firm size and audit committee affect the auditor switching, while the audit opinion and financial distress does not affect the auditor switching.Abstrak: Tujuan dari penelitian ini adalah untuk menguji dampak dari opini audit, ukuran kantor akuntan publik, financial distress dan komite audit pada auditor switching. Penelitian ini tergolong dalam penelitian konfirmatori. Auditor switching adalah pergantian dari Kantor Akuntan Publik pada waktu tertentu sebagaimana ditetapkan oleh Surat Keputusan Menteri Keuangan No.17/PMK.01/2008 tentang Jasa Akuntan Publik yang telah direvisi menjadi No.KEP-86/BL/2011, yang memberikan jasa Audit Publik selama enam tahun berturut-turut oleh KAP dan tiga tahun berturut-turut oleh satu akuntan publik dengan klien yang sama. Sampel penelitian dipilih dengan cara acak dan berjumlah 300 data, yang diambil dari 50 perusahaan manufaktur di Bursa Efek Indonesia di tahun 2011-2016. Alat analisis data yang digunakan adalah Regresi Logit, dan auditor switching diukur dengan menggunakan variabel dummy. Hasil dari studi ini menunjukkan bahwa ukuran KAP dan komite audit mempengaruhi auditor switching, disamping itu opini audit dan financial distress tidak mempengaruhi auditor switching.
Pengaruh Keadilan Distributif dan Keadilan Prosedural terhadap Kecurangan Akuntansi dengan Pertimbangan Etis sebagai Variabel Moderasi Ikbal Ikbal; Syamsuri Rahim
Jurnal Akuntansi Aktual VOLUME 6, NOMOR 1, FEBRUARI 2019
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (167.918 KB) | DOI: 10.17977/um004v5i32019p215

Abstract

Abstract: This study aimed to determine the effect of distributive justice on accounting fraud, to determine the effect of procedural justice on accounting fraud, to determine the effect of moderat ethical considerations the effect of distributive justice on accounting fraud, to determine the effect of moderat ethical considerations the effec of procedural justice on accounting fraud. The data used is primary data. The data collection in this study used questionnaires distributed to 30 apparatus at SKPD Maros Regency. The  data analysis by used the path analysis by the help of SPSS version 23.00. The results showed that the distributive justice has a positive and significant effect on accounting fraud at SKPD Maros Regency; the procedural justice has a negative and significant effect on accounting fraud in SKPD Maros Regency, the distributive justice does not affect on the tendency of accounting fraud moderated by ethical considerations at SKPD Maros Regency, the procedural justice affect on the tendency of accounting fraud moderated by ethical considerations in the Maros District SKPD.Abstrak: Penelitian ini bertujuan untuk menentukan dampak keadilan distributif dan keadilan prosedural pada kecurangan akuntansi. Selain itu, pertimbangan etis juga diuji sebagai variabel moderasi pada kedua hubungan tersebut. Data penelitian dihimpun dengan cara menyebarkan kuesioner kepada 30 aparat di SKPD Kabupaten Maros, dan diolah menggunakan analisis jalur dengan bantuan SPSS versi 23. Hasil penelitian menunjukkan bahwa keadilan distributif memiliki pengaruh positif-signifikan pada kecurangan akuntansi, dan keadilan procedural memiliki pengaruh negative-signifikan pada kecurangan akuntansi di SKPD Kabupaten Maros. Penelitian ini juga menemukan tidak adanya pengaruh pada tendensi kecurangan akuntansi yang dimoderasi oleh pertimbangan etis. Di sisi lain, keadilan procedural terbukti mempengaruhi kecurangan akuntansi saat dimoderasi oleh pertimbangan etis di wilayah SKPD Kabupaten Maros.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (621.866 KB)

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
IPTEK BAGI MASYARAKAT: PERANCANGAN DAN IMPLEMENTASI SOFTWARE LAPORAN KEUANGAN UNTUK KELOMPOK PETERNAK BEBEK DI DESA KOBONDUREN KABUPATEN BLITAR Nurika Restuningdiah Restuningdiah; Cipto Wardoyo
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 2, JUNI 2015
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (89.439 KB)

Abstract

Problems faced by groups of farmers duck is lack of knowledge of accounting, and there is no software for the preparation of financial statements for the farmer duck, To overcome the problems, then the solution is development software for financial reporting. The Development method of the software using System Development Life Cycle (SDLC)Keywords: duck farm,financial reporting software for duck farmer
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (172.537 KB)

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
EKSPLORASI MAKNA PARTISIPASI MASYARAKAT DALAM PENGANGGARAN (Sebuah Studi Fenomenologi) Sulton Afriansyah
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 4, JUNI 2016
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (98.789 KB)

Abstract

Abstract:Meaning Exploration of Citizen Participation in Budgeting, a Phenomenology Study.Thisstudy is aimed at understanding the actors of Public Empowerment Program of Kediri government,particularly at “Harmony” Sub-District, regarding the citizen participation in budgeting. The researchmethod of the study is a transcendental phenomenology. The results of this study reveal a number ofphenomena, first, the program’s actors understand the citizen’s participation on budget planning as atrust. Second, in implementing the budget, the citizen’s participation is interpreted as a job. Finally, thecitizen participation in budget supervision is interpreted as a guarantee. Hence the conclusion drawnis the government programs must be implemented through a process of interaction between the govern-ment and the public on the basis of trust by working together and of guarantee that the programs canrun well and successfully.Keywords:Meaning, Citizen Participation, Budgeting.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.71 KB)

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
PENGARUH PENGETAHUAN, PENGALAMAN, SKEPTISME PROFESIONAL, DAN INTUISI DALAM MENDETEKSI KETIDAKTAATAN (Studi Empiris pada Inspektorat Provinsi NTB dan Kabupaten/ Kota se-Pulau Lombok) Anton Kurniawan; Endar Pituringsih; Alamsyah Alamsyah
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 1, JANUARI 2015
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (118.739 KB)

Abstract

This study aimed to examine the influence of the variables of knowledge, experience, profes-sional skepticism, and intuition government’s internal auditor on the ability to detect non-compliance.Research carried out on all of the government’s internal auditors who are at NTB Provincial Inspec-torate and the District/City in Lombok Island in 2015 with a number of 124 from 130 people auditors ofthe auditors that serve as a sample. The results showed that the ability of the government’s internalauditor is influenced by experience, professional skepticism, and intuition auditor. While the auditor’sknowledge which is defined as the level of education and formal and non-formal training does not affectthe auditor’s ability to detect non-compliance. This is because the formal education degree (S-1) is aformal requirement for a candidate to serve as auditor, other than that there is no specification ofspecial education requirements, the latter because of the difficulty of an auditor to keep abreast ofcontinuing education and training due to lack of budget and lack of training participants quota oftraining institutions. The implications of this research contributed to the development of science in thefield of public sector audit as a form of adoption agency theory, provide input for the Provincial Inspec-torate and district/city to improve the competence of auditors, and contribute to the Regional Govern-ment in formulating policies related to supervision over the Regional Government.Keywords: knowledge, experience, professional skepticism, intuition government’s internal auditor
PENGARUH TINGKAT LIKUIDITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANGTERDAFTAR DI BURSA EFEK INDONESIA (BEI) Tirza Tiara Muhammad; Syamsuri Rahim
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 2, JUNI 2015
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.707 KB)

Abstract

This research assessed the financial performance in the short term by using likuidity ratio and profitability ratio. Likuidity ratio illustrates the company’s ability to pay its financial obligations which must be fulfilled immediately, measured by using current ratio. Profitability ratio is used to measure the company’s ability to generate how much profit, measured by using ROA. The company will find way how to maximize the value of its shares which is indicated by its stock price. The stock price which is used in this research is the closing price. This research aims to see how big is the significant influence of likuidity ratio and profitability ratio on the stock price. Sampling technique which is used in this research is purposive sampling.this sampling produced 16 companies. This research uses multiple linear regression analysis. The result showed that independent variables, simultaneously, gave significant positive effect on the dependent variable. Partially, current ratio variable and ROA have positive and significant effect on the closing stock price. Keywords: current ratio, ROA, stock price, closing price
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KINERJAKEUANGAN PEMERINTAH DESA PASCA PENERAPAN UNDANG- UNDANG NOMOR 6 TAHUN 2014 Retno Astuti Dewi; Wita Ramadhanti; Adi Wiratno
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 4, JUNI 2016
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (185.349 KB)

Abstract

Abstract:This research is quantitative research in the village government in the Banyumas Regency.The purpose of this research is to examine the effect of the planning, implementation village account-ing, fixed income, and internal control on the financial performance of village government. Thesampling method used in this study is a purposive sampling. The samples of this research are thevillages that have sent Village Budget Accountability Report of 2015 and fill out the questionnaire infull. The number of samples are 78 villages. Based on the results of research and analysis using the PLSand SPSS show that: (1) Planning does not positively affect the financial performance of VillageGovernment, (2) Implementation of accounting village has positive effect on the the financial perfor-mance of Village Government, (3) Fixed Income does not positively affect the financial performance ofVillage Government, (4) internal control negatively affects the financial performance of Village Gov-ernment, and (5) Implementation of accounting village has not been fully implemented in accordancewith the Regulation of the Minister of Internal Affairs No. 113 of 2014.Keywords: Planning, Implementation of Village Accounting, Fixed Income, and Internal Control, TheFinancial Performance of Village Government, After Implementation Law No. 6 of 2014

Page 3 of 14 | Total Record : 138

 1   2   3   4   5 

Filter by Year

2015 2024


Reset
Filter By Issues
All Issue VOLUME 11, NOMOR 2, 2024 VOLUME 11, NOMOR 1, FEBRUARI 2024 VOLUME 10, NOMOR 2, JULI 2023 VOLUME 10, NOMOR 1, FEBRUARI 2023 VOLUME 9, NOMOR 2, JULI 2022 VOLUME 9, NOMOR 1, FEBRUARI 2022 VOLUME 8, NOMOR 2, JULI 2021 VOLUME 8, NOMOR 1, FEBRUARI 2021 VOLUME 7, NOMOR 2, JULI 2020 VOLUME 7, NOMOR 1, FEBRUARI 2020 VOLUME 6, NOMOR 2, JULI 2019 VOLUME 6, NOMOR 1, FEBRUARI 2019 VOLUME 5, NOMOR 2, JUNI 2018 VOLUME 5, NOMOR 1, JANUARY 2018 VOLUME 4, NOMOR 2, JUNI 2017 VOLUME 4, NOMOR 1, JANUARI 2017 VOLUME 3, NOMOR 4, JUNI 2016 VOLUME 3, NOMOR 3, JANUARI 2016 VOLUME 3, NOMOR 2, JUNI 2015 VOLUME 3, NOMOR 1, JANUARI 2015 More Issue