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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 KAPASITAS SUMBER DAYA MANUSIA, PERENCANAAN ANGGARAN, POLITIK PENGANGGARAN, DAN TRANSPARANSI PUBLIK TERHADAP SINKRONISASI DOKUMEN APBD DENGAN KUA-PPAS PADA PEMERINTAH KABUPATEN LOMBOK BARAT Nurhidayati Hikmah; Busaini .; Sri Pancawati
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 1, JANUARI 2015
Publisher : Universitas Negeri Malang

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Abstract

This study aims to determine the effect of human resources capacity, budget planning, politi-cal budgeting, and public transparency on the synchronization between Regional Revenues and expen-ditures budget (APBD) document and General Policy of Regional Revenues and Expenditures Budget(KUA) and Provisional Budget Ceiling Priority (PPAS) document. The population in this study wascouncilors and officer/staff involved in the preparation of the Work Plan Budget (RKA) SKPD includes33 SKPD. The sampling method using census method, where all the population became the samples asmuch as 127 people. The data in this study using primary data. The data obtained were analyzedthrough multiple linear regression tests. Hypotheses simultaneously and partially tested by F test and ttest. Results of this study showed that simultaneous variable capacity of human resources, budgetplanning, political budgeting, and public transparency has a positive and significant impact on thesynchronization between APBD documents and KUA-PPAS documents. And in partial, the capacity ofhuman resources, budget planning, political budgeting, and public transparency has a positive andsignificant impact on the synchronization between APBD documents and KUA-PPAS documents. Theimplications of this research, can be useful as a conceptual contribution to policy makers, especially inWest Lombok Regency Government and Parliament should be consistent and have a high commitment inbudgeting and KUA-PPAS.Keywords:budget, KUA-PPAS, human resources capacity, budget planning, budgeting politics andpublic transparency
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 KUALITAS SUMBER DAYA MANUSIA,PEMANFAATAN TEKNOLOGI INFORMASI, PENGENDALIAN INTERN AKUNTANSI,DAN PENGAWASAN KEUANGAN DAERAHTERHADAP KEANDALAN LAPORAN KEUANGAN DAERAH PADA SKPD PEMERINTAH KABUPATEN LOMBOK TIMUR Muhammad Azlan; Titiek Herwanti; Endar Pituringsih
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 2, JUNI 2015
Publisher : Universitas Negeri Malang

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Abstract

This studyaimed to analyze the influence of the quality of human resources, utilization ofinformation technology, accounting internal control, and financial over sight of there liability oftheregion’s financial statement presentation area onthe SKPD East Lombok regency government. Datais collected using a question naire. Analysis to olusedis multiple linear regression with SPSS 16. Thepopulation in this study is SKPD locatedin East Lombok to taling 30 SKPD and each SKPD representedby three members, namely the secretary/head of division, head of the division of finance, and treasurerasrespondents. The results showed that the variable quality of human resources, information technologyutilization, internal control accounting and financial control regions positive effect on there liability offinancial statement presentation SKPD East Lombok regency government. Implications of the study theoretically usability stand point of  financial reporting quality information, this research may provide insight into the decision use fulness so as to provide an explanatory theory on the concept of  thinkingabout the importance of the quality of the resulting financial statements are implicated in increasing thefinancial accountability of the government. Such understandingis required so that the data presentedin the financial statements to be useful and used as best as possiblef or the user stomaking the rightdecision.Keywords:human resource qualities, information technology utilization, the controlling intern accountancy,local financial monitoring, reliability
PEMAHAMAN PRINSIP TRANSPARANSI, AKUNTABILITAS DAN PENGENDALIAN INTERNAL DALAM PENGELOLAAN KEUANGANDI AISYIYAH CABANG KESAMBEN, BLITAR Nathasya Aditya Wardiana; Sawitri Dwi Prastiti
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 3, JANUARI 2016
Publisher : Universitas Negeri Malang

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Abstract

The aim of this study is to define the treasurer understanding regarding transparency principle, accountability, and internal control in financial management. The data is collected by conducting in depth interview for primary data and reviewing other related data. The results of this study show that (1) transparency principle of financial management in Aisyiyah at Kesamben Branch is shown in financial recording and reporting phase; (2) accountability principle of financial management in Aisyiyah at Kesamben Branch is reflected as intrinsic motivation in vertical and horizontal accountability; yet (3) Aisyiyah at Kesamben Branch has not carried out the function of internal control in financial management which is reflected from the existence of dual function in institution and school with no authority.Keywords: transparency, accountability, internal control, financial management
ANALISIS PENGEMBANGAN KELEMBAGAAN FORUM CORPO-RATE SOCIAL RESPONSIBILITYDI JAWA TIMUR Sulis Rochayatun; Puji Handayati; Gunartin .
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 4, JUNI 2016
Publisher : Universitas Negeri Malang

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Abstract

Abstract: Implementation of CSR program is one form of implementation of the concept of good corpo-rate governance. It is intended that the behavior of businesses have directives that can be referencedby organizing all the interests of stakeholders that can be filled proportionally, preventing significanterrors in the corporate strategy and ensures errors that occur can be corrected immediately. Basically,corporate social responsibility is expected to go back into the culture for the Indonesian nation inparticular, and the world community in unity to overcome the problem of economic, social and envi-ronmental. The population used as the sample is 10 Bappeda cities in East Java. Sampling usingpurposive sampling. The data used are primary data derived from interviews and observations. Theresults of the field studies showed that the average city does not have regulations on CSR in itsimplementation, is also no institutional model so that the CSR Forum on the results of the study datashowed that a large part of the city agencies do not have a CSR forum.Keywords:Corporate Social Responsibility ( CSR ), CSR Forum
DINAMIKA KISAH “SI KENCUR” DALAM MEMPERBAIKI SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS RETRIBUSI PELAYANAN PASAR: SUATU KAJIAN DRAMATURGI Andry Yunanto; Ali Djamhuri; Yeney Widya Prihatiningtias
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 (398.246 KB) | DOI: 10.17977/um004v4i12017p010

Abstract

This study aims to explore the role of actors in a story in improving the accounting information system in cash revenue of market retribution. The dynamics of the story tell about the story of the main character, "Si Kencur", on his efforts to improve the accounting information systems and provide insight and an in-depth picture about various issues in the play of local government’s bureaucracy. The theatrical analogy and dramatic plot in dramaturgy method is used as the framework to construct a story, to analyze the dialogue, and to conduct studies. The implementation of accounting information systems of cash revenue depends on the alignment of interest, the role support from all actors, either they are in front of, behind, or at any other stages, better stage setting, usage of information technology properties, and usage of associative strategy.Keywords: Accounting information systems, market retribution, dramaturgy
DETERMINAN KEANDALAN INFORMASI LAPORAN KEUANGAN DENGAN TIME PRESSURESEBAGAI PEMODERASI (Studi pada Satuan Kerja di Wilayah Kerja KPPN Mataram) Zulfirman Switriansyah; Prayitno Basuki; Endar Pituringsih
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 1, JANUARI 2015
Publisher : Universitas Negeri Malang

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Abstract

This study aimed to examine the effect of apparatus competencies, utilization of informationtechnology, and implementation SAP of accrual basis to the reliability of financial reporting informa-tion that presented by government. As well as to examine the effect of time pressure as moderating therelationship of independent variables on the reliability of financial reporting information. The popula-tion in this study are all Unit Ministry/Agency in the payment area of KPPN Mataram. Samples weretaken using a technique Slovin at the level of error rate by 10% and distributed through a purposivesampling with criteria work units which has the largest budget ceiling. Data obtained by distributingquestionnaires to 76 respondents who are officials/officers directly responsible for the preparation offinancial statements work units or with positions as arranger financial statements. Analysis of datausing Moderated Regression Analysis (MRA). The results showed that the apparatus competencies,utilization of information technology, and implementation SAP of accrual basis has a positive effect onthe reliability of financial reporting information. The higher apparatus competencies, utilization ofinformation technology and implementation SAP of accrual basis, the higher the information reliabilitylevel of government financial statements. While time pressure only moderate the relationship betweenthe implementation SAP of accrual basis with the reliability of financial reporting information. Mean-while time pressure can’t moderate the relationship between the apparatus competencies and the utili-zation of information technology to the reliability of financial reporting information.Keywords:reliability information, competence, information technology, accrual basis, time pressure
SWOT ANALYSIS ON THE MARKETING STRATEGY DETERMINATION OF FINANCIAL FUND PRODUCT AT BRANCH OFFICE PT PANIN BANK SYARIAH, TBK. MALANG Fani Firmansyah; Kotijah Fadilah Abdilah
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 2, JUNI 2015
Publisher : Universitas Negeri Malang

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Abstract

to data from PT Islamic Bank Panin Tbk. Branch Malang for 2011, financial fundsthat have been channeled was 31.354 billion, 19.8 billion for the year 2012, and 4.760 billion for 2013. The above data is data new financing (liquid) in that year. From those data, we can see that from year to year financing funds decreased, therefore in intense competition conditions, PT Panin Bank Syariah Tbk. (PBS) need to define appropriate strategies to obtain a positive response from the community. And also, the products and services offered in accordance with the needs of the people, so that the funds disbursed for financing fund products can be increased and financing products can compete eith both other Islamic Bank and Conventional Bank in Malang. This study will be conducted at branch office ofPT. Islamic Bank Panin Tbk. Malang located at Jl Mgr Sugiopranoto No. 7 Malang, East Java Province. The research is a qualitative study with a descriptive approach. According Moleong (2005) qualitative research as a research procedure that produces descriptive data in the form of words written or spoken of people and behaviors that can be observed. From the results of the SWOT matrix, severalappropriate strategies could be taken by the circumstances Branch Office PT Panin Syariah Bank Tbk. Malang. Based on several things: Segmentation, Targeting, Positioning, Marketing Mix. Based on the research that has been conducted by researchers, there are several conclusions that can be drawn from the results of this study are: a) marketing strategy, especially marketing financial products that are applied by PT Islamic Bank Panin Tbk. Branch Office Malang includes several strategies, namely strategies pick up the ball, referrals, build networks, provide servise excellent, and provide facilities satisfactory to increase confidence and customer satisfaction, so that existing customers will not run away from the bank, b) The results of a SWOT analysis states that PT Islamic Bank Panin Tbk. Malangbranch office has been able to compete in a competitive market competition in Malang.Keywords: SWOT, marketing mix, segmentasi, targeting, positioning
ANALISIS PERBEDAAN TINGKAT KEPATUHAN WAJIB PAJAK DAN PEMERIKSAAN PAJAK SEBELUM DAN SESUDAH PENERAPAN PP NO. 46 TAHUN 2013 (Studi pada KPP Pratama Pasuruan) Dewi Rahmawati; Bety Nur Achadiyah
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 3, JANUARI 2016
Publisher : Universitas Negeri Malang

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Abstract

The level of obedience is the willingness of the taxpayers to fulfill their tax obligations that is appropriate with an applicable tax laws. Before paying the tax payable, the taxpayer have to calculate the amount of the tax payable. In this case there are calculations that inappropriate or incorrect, so the Tax Office (KPP) will held an inspection and issued the Tax Assessment Letter (SKP). This research is to observe the magnitude of the differences before and after application of goverment regulation No. 46 year 2013 of the level a tax obedience and tax audit rate. This study is a comparative research. The population is the entire taxpayer there are registered as taxpayers of goverment regulation No. 46 year 2013 and the sample is 863 of Taxpayer from the monthly report. Data in this research is a secondary data from sie PDI for taxpayer compliance’s data and from sie Service for tax audit’s data. For theanalysis were used Wilcoxon Signed Test. The result of the research is decreasing of the level of tax obedience in paying tax payable after goverment regulation No. 46 year 2013 was applied. However from the tax inspection, the ordinance can reduce the number of errors calculation of the tax payable bythe taxpayers. The limitedness of this research was able to see compliance formally only, can not figure materially compliance or state of actual taxpayer out.Keywords: Taxpayer Compliance, Tax Inspection, Goverment Regulation No. 46 of 2013, Pratama Tax Office Pasuruan.
INSTITUSIONALISASI REFORMASI BIROKRASI (STUDI KASUS PADA BADAN PUSAT STATISTIK) Vony Wahyunurani; Made Sudarma; Bambang Hariadi
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 (313.383 KB) | DOI: 10.17977/um004v4i12017p069

Abstract

This study aims to describe the institutionalization of Bureaucratic Reforms carried out by Badan Pusat Statistik. Case study method by institutional theory is useful to explain various types of pressure occurs in institutionalization process of bureaucratic reform. This – which is isomorphism and implemented through coercive pressure – has not been able to realize a fundamental change. This triggers organization to maximize institutionalization through STATCAP-CERDAS Program through mimetic and normative pressures.Keywords: bureaucratic reforms, institutionalism, isomophism

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