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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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PENGARUH FAKTOR INTERNAL DAN EKSTERNAL TERHADAP PROFITABILITAS PERBANKAN SYARIAH DAN KONVENSIONAL DI INDONESIA PERIODE JUNI 2010–2013 Gunartin .
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 1, JANUARI 2015
Publisher : Universitas Negeri Malang

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Abstract

This study aimsto analyze (1) profitability, internal factors (CAR and NPL), and externalfactors (inflation and BI Rate) of islamic and conventionalbanking, (2) the influence ofinternal andexternal factors on the profitability of islamic and conventional banking, (3) differences inprofitabilityof conventional and islamic banking in Indonesia for the period June 2010–June 2013. For its sam-pling in this study used purposive sampling obtained nine islamic banks and nine conventional banks.The data of this study used secondary data from the website of each bank and also Bank Indonesia. Themethod of data analysis which was used is multiple linear regression analysis and compare meanindependent sampel test. The result analysis showed that the average profitability of islamic bankingand fluctuating higher than average profitability of conventional banking trends both are rising elas-tically. Average CAR of higher islamic banking and conventional banking volatile compared with adownward trend. The conventional banking trending rose nearly stagnant. Islamic banking NPL risingtrend fluctuated with elastically. The conventional banking NPL fluctuate with the downtrend in elatis.Inflation is relatively volatile with very elastic approaching downtrend stagnant. BI Rate relativelyvolatile with elastic downtrend. Internal factors (CAR and NPL) have a significant effect on profitabil-ity. While external factors (inflation and BI Rate) had no significant effect on the profitability of islamicand conventional banking. So, there are significant differences in the profitability of islamic and con-ventional banking in Indonesia period June 2010–June 2013.Keywords:internal factors, external factors, profitability, islamic banking, conventional banking
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
DETERMINAN KUALITAS LAPORAN KEUANGAN SATUAN KERJA DI WILAYAH PEMBAYARAN KANTOR PELAYANAN PERBENDAHARAAN NEGARA MATARAM Mohammad Roni; Lalu Hamdani Husnan; Nur Fitriah
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 2, JUNI 2015
Publisher : Universitas Negeri Malang

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Abstract

The object of this research is to know the effect of the factor Governmental Accounting Standard apllying, human resource competencies, Information technology utilization, and reconciliation to the financial statements quality of the working unit in payment with KPPN Mataram. The population in this research are 312 units, spread throughout 45 Ministries/Agencies. Samples taken in the research of 80 working units using purposive sampling technique. Each sample represented one respondent treasury officials is the Treasurer. Questionnaires were distributed to 80 respondents, successfully reassembled by 80 respondents. Collected data were analyzed using multiple linear regression analysis of SPSS Version 21.00. Based on the results of data analysis, it was concluded that the Governmental Accounting Standard apllying and information technology using signifikan positive effect on the quality of financial statements of working unit in payment with KPPN Mataram. While the human resourcecompetencies and reconciliation does not significantly influence the quality of financial statements.Keywords: Gavermental Accounting Standards (GAS), competence of the human resources, information technology utilization, reconciliation, and quality of financial statements
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
MAKNA AKUNTANSI DALAM PERSPEKTIF PEDAGANG BAKSO “AREMA” PERANTAUAN DI KOTA GORONTALO Wiji Lestari Suwanto; Niswatin .; La ode Rasuli
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 4, JUNI 2016
Publisher : Universitas Negeri Malang

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Abstract

Abstract:The aim of this research is to find an to describe the meaning of accountancy in perspective ofthe Bakso Arema seller. This research is focusing on Bakso Arema sellers who moved from their home-town to Gorontalo. The data for this research was collected through observation, interview and picturedocumentation. This research is conducted qualitatively by using interpretive paradigm and symbolicinteractionism as a method and tool of analysis and the analysis unit is focusing on mind, self andsociety of analyzed object. The meaning of accountancy is really interesting from the perspective ofBakso Arema sellers, because they are doing a complete report of their business which is considered asaccountancy. The result of this research showed that in their business activity the Bakso Arema sellersmeasured accountancy by way of; (1) accountancy as an information (2) accountancy as a responsibil-ity (3) accountancy as a calculation (base of decision)Keywords:accountancy, meaning, bakso sellers
INDUSTRI SEPAKBOLA: PENGELOLAAN DAN AKUNTABILITAS KEUANGAN (STUDI KASUS PADA KLUB SEPAKBOLA AREMA CRONUS) Adien Setya Suwandi; Sripujiningsih .Sripujiningsih; Sulastri Sulastri
Jurnal Akuntansi Aktual VOLUME 4, NOMOR 1, JANUARI 2017
Publisher : Universitas Negeri Malang

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Abstract

Football industry is a form of development of football began venturing on the economic aspect. Nowadays football is not just a sport, but rather into a business that can give an advantage.  All clubs including Arema Cronus began to feel the impact of the development of the football industry that occurred in Indonesia. The most visible football industrial is the club's professional management and the commodification of football players. The purpose of this research is to understand that Arema Cronus as the industry of football, as well as understand the financial management and accountability of Arema Cronus.This research used the qualitative approach with this type of case study research. The data source is multiple resource with the technique of collecting data through observation, interview and documentation study. As a research instrument is researchers themselves (human instrument) which serves to set the focus of the research, selecting informants as a data source, perform data gathering, assessing data quality, data analysis, interpret the data and make the conclusion upon his findings. The location for this research was in office management Arema Cronus JL. Kertanegara No. 7 Malang. Analytical techniques used in this research is descriptive based on qualitative analysis.Based on the results of research, Arema Cronus is one of Indonesia's football club which has been utilizing the football business as a means to gain an advantage. Arema Cronus hold first settled towards professional management. Arema Cronus has conducted financial management so that the club management can take a decision in determining the objectives to be achieved. Financial management requires that Arema Cronus do accountability to parties with an interest in financial reporting of Arema Cronus. Arema Cronus also perform social activities as a form of accountability to the community in general.Keywords: Industry, football, management, accountability
PENGARUHENVIRONMENTAL PERFORMANCE DAN MEKANISMECORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Puji Handayati
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 1, JANUARI 2015
Publisher : Universitas Negeri Malang

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Abstract

Abstract: Triple Bottom Lines Concept explain that corporation did not only responsible for financial performance like in single bottom line, but also concerned in social and environmental performance. It means factors that affecting corporate social responsibility disclosure have to be known. This research is going to know the effect of environmental performance variable proxy with corporate environmental performance that measured with PROPER. Good environmental performance will motivate corporation to increase corporate social responsibility (CSR). And corporate governance mechanism variable thatproxies with institutional possession, commissioner board, independent commissioner board, and audit committee. Good Corporate Governance will motivate corporation to disclose CSR. Corporate Social Responsibility Disclosure (CSRD) using Global Reporting Intiative (GRI) indicator. Research designwas asosiatif kausalitas. The population were 154 manufacture companies that listed in Bursa Efek Indonesia periode 2009–2011. For its sample, this research used purposive sampling obtained 11 companies. And the method of data analysis used multiple linear regression. The result analysis showed that environmental performance and audit committee have positive significant influence on CSRD while corporate governance mechanism that proxies with institutional possession and independent commissioner board did not influence CSRD. It showed that higher environmental performance followed with increased CSRD and better monitoring mechanism to management would create good corporate governance that motivate to do CSRD.Keywords: environmental performance, corporate governance mechanism, Corporate Social Responsibility Disclosure (CSRD)
PENGARUHTIME BUDGET PRESSURE, KOMPLEKSITAS AUDIT, DAN SKEPTISISME PROFESIONAL AUDITOR TERHADAP KUALITAS HASIL PEMERIKSAAN (STUDI EMPIRIS PADA INSPEKTORAT SE-PULAU LOMBOK) Lalu Agus Sudrajat; Ahmad Rifai; Endar Pituringsih
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 2, JUNI 2015
Publisher : Universitas Negeri Malang

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Abstract

The purpose of this study is to analyze and to obtain empirical evidence concerning the influence of time budget pressure, the complexity of the audit, and the auditor’s professional skepticism on the quality of examination results of the Inspectorate Local Government in Lombok Island. The number of population in this study is 125 respondents, contain of the auditors and the local governmentsupervisor of the Inspectorate Local Government in Lombok Island, while the number of respondents are 106. Before the hypothesis test, firstly the validity and reliability test is applied, and followed with the classical assumption test and multiple linear regression analysis. The result of this study shows that timebudget pressure, the complexity of the audit, and the auditor’s professional skepticism give positive influence on the quality of the examination results of the Inspectorate Local Government in Lombok Island. Partially complexity of the audit and the auditor’s professional skepticism gives positive influence significantly, whereas time budget pressure has no significant influence. This is caused by theallocation of working hours on overtime hours can be done by the auditor, the auditor’s division of labor based on a fixed object and repeat inspection every year, the inspection team flexibility in audit work program within the budget allotted time, the auditor that the majority of respondents have more than 6 years of experience in the audit, the auditors step of career already arranged in a neat andprofessional education and ongoing training of auditors in the demands of his profession.Keywords: time budget pressure, complexity of the audit, the auditor’s professional skepticism, the quality of examination results
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
ANALISIS KINERJA LINGKUNGAN DAN MEKANISME GCG TERHADAP PENGUNGKAPAN PERTANGGUNGJAWABAN SOSIAL Puji Handayati
Jurnal Akuntansi Aktual VOLUME 4, NOMOR 1, JANUARI 2017
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.341 KB) | DOI: 10.17977/um004v4i12017p058

Abstract

This study aims to test the influence of environmental performance valued based on PROPER toward disclosure of social responsibility. Good environment performance will increase Corporate Social Responsibility (CSR). Meanwhile, the implementation of Good Corporate Governance (GCG) proxied by institutional ownership, board of director, independence board of director, auditor committee will increase the disclosure of GCG. In this study, the CSR disclosures were indicated by Global Reporting Initiative (GRI). The design of this study was causal assosiative. The population consists of 154 manufactur firms listed in Indonesian Stock Exchange of period 2012 – 2014. Under the purposively sampling technique, the number of the sample obtained was 11 firms. The hyphotheses were tested using multiple regression. The findings of this result showed that environmental performance and auditor committee influenced the CSR disclosures. On the other hand, institutional ownership and the board of director did not influence the CSR disclosures. The findings also indicated that the higher the environment performance, the better the quality of CSR disclosure.Keywords: environmental performance, GCG mechanism, social responsibility disclosure

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