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Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Published by Politeknik Negeri Malang
ISSN : 24433381     EISSN : 24431419     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Journal of Research and Applications: Accounting and Management (JRAAM) is published by the Accounting Department State Polytechnic of Malang. This journal is intended as a forum to exchange ideas, research, and studies as well as a channel of information for the purpose of development and construction of Science in Accounting and Management. The scientific articles accepted to be published are basic research, applied research and conceptual article. All the articles will go through the process of double-blind review and editing by the publisher without altering the substance of the original manuscripts. JRAAM published twice a year in March and September. It has been using the platform OJS and indexed in Google Scholar, Indonesian Scientific Journal Database (ISJD), Science and Technology Index (SINTA), Cite Factor, Scientific Indexing Services (SIS).
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Articles 3 Documents
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Search results for , issue " Vol 3, No 2 (2018)" : 3 Documents clear
Kode Etik Akuntan Pendidik: Perspektif Maqashid Syariah Wardaya, Setyawan Eko
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 3, No 2 (2018)
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (363.645 KB)

Abstract

AbstractThe purpose of this research is to explore whether The Lecturer Accountant’s Rules of Conducts has been in line with the perspectives of Maqashid Shariah and to explain the implementation of The Lecturer Accountan’s Rules of Conducts in Accounting Department, State Polytechnic of Malang. This research uses primary data obtained from interviews and questionnaires conducted in the Accounting Departement, State Polytechnic of Malang. By using simple random samplingtechnique, there are two hundred and ninty three respondents who fill thequestionnaires. The interview was conducted to three people consisting of two lecturers in the Accounting Department and one from Maqashid Syariah expert, State Islamic University of Malang. The result of this research indicate that the Lecture Accountan’s Rules of Conducts havefulfilled the concepts of Maqashid Syariah and in the implementation ofthe Rules of Conduct, the educator accountant, in general, have done the concepts in accordance with the concept of Maqashid Shariah. AbstrakTujuan dalam penelitian ini adalah untuk mengeksplorasi bagaimana kode etik akuntan pendidik yang sesuai dengan pandangan maqashid syariah dan untuk menjelaskan implementasi dari kode etik akuntan pendidik di Jurusan Akuntansi, Politeknik Negeri Malang. Penelitian ini menggunakan data primer yang diperoleh dari wawancara dan kuesioner yang dilakukan di Jurusan Akuntansi Politeknik Negeri Malang. Dengan menggunakan teknik simple random sampling , terdapat 293 responden yang mengisi kuesioner. Wawancara dilakukan kepada 3 orang yang terdiri dari 2 orang pengajar di Jurusan Akuntansi dan 1 orang ahli maqashid syariah Universitas Negeri Islam Malang. Hasil dari penelitian ini menunjukkan bahwa kode etik akuntan pendidik telah memenuhi konsep dari maqashid syariah dan dalam implementasi kode etik, akuntan pendidik, secara umum, telah melakukan konsep-konsep yang sesuai dengan konsep maqashid syariah.
Keharmonisan dalam Pengelolaan Keuangan Desa dalam Mewujudkan Good Governance Wahyudi, Agus; Pancawati, Rr. Sri
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 3, No 2 (2018)
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.912 KB)

Abstract

AbstractThis study aims to analyze the harmony in village financial management in realizing good governance which is seen from the principles of trans parency, accountability, and participatory. This research is a qualitative research using interpretive paradigm with informants namely the Village Head, Village Secretary, Section Head, Village Consultative Agency, and Community. The findings indicate that village financial management starting from the planning, implementation, administration, reporting, and accountability stages has proceeded in according to the principles of transparency, accountability and participatory compliance with the laws and regulations derived from it.AbstrakPenelitian ini bertujuan untuk menganalisis tentang keharmonisan dalam pengelolaan keuangan desa dalam mewujudkan good governance yang dilihat dari asas transparansi, akuntabilitas, dan partisipatif. Penelitian ini merupakan penelitian kualitatif dengan menggunakan paradigma interpretif dengan informan yakni Kepala Desa, Sekretaris Desa, Kepala Seksi, Badan Permusyawaratan Desa, dan Masyarakat. Temuan menunjukkan bahwa pengelolaan keuangan desa mulai dari tahap perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban telah berjalan sesuai dengan asas-asas transparansi, akuntabilitas, dan partisipatif yang sesuai dengan Undang-Undang dan peraturanturunannya.
COVER JRAAM VOLUME 3 NOMOR 2 -, -
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 3, No 2 (2018)
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18382/jraam.v3i2.412

Abstract

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