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Jurnal Akuntansi Multiparadigma
Published by Universitas Brawijaya
ISSN : 20867603     EISSN : 20895879     DOI : -
Core Subject : Economy,
Jurnal Akuntansi Multiparadigma or Journal of Multiparadigm Accounting (JAMAL) has been published since April 2010 by Universitas Brawijaya, and since 2014 has been collaborating with Masyarakat Akuntansi Multiparadigma Indonesia. JAMAL publishes scientific articles and highly appreciates creative and challenging thought to trigger the birth of accounting innovation as well as practices. JAMAL is quarterly issued on April-July, August-November, and December-March. JAMAL also uses LOCKSS system to ensure a secure and permanent archive for the journal. Today, JAMAL is indexed in ASEAN Citation Index (ACI), Directory of Open Access Journal (DOAJ), Google Scholar, and Sinta. Since 2015, JAMAL is member of CrossRef, therefore each article will own a DOI (Digital Object Identifier) number. To increase publicity JAMAL can also be found in Mendeley and Academia.Edu. JAMAL is also associated with AlJEBI (Aliansi Pengelola Jurnal Ekonomi dan Bisnis Indonesia) to continuously improve its quality.
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Articles 13 Documents
Search results for , issue "Vol 7, No 1 (2016): Jurnal Akuntansi Multiparadigma" : 13 Documents clear
PEMAKNAAN AKUNTABILITAS MASJID: BAGAIMANA MASJID DAN MASYARAKAT SALING MEMAKMURKAN? Eka Siskawati; Ferdawati Ferdawati; Firman Surya
Jurnal Akuntansi Multiparadigma Vol 7, No 1 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (838.928 KB) | DOI: 10.18202/jamal.2016.04.7006

Abstract

Abstrak:  Pemaknaan Akuntabilitas Masjid: Bagaimana Masjid dan Masyarakat Saling Memakmurkan? Penelitian ini bertujuan menggali praktik akuntabilitas pada masjid Jami’ Sungai Jambu di mana masjid ini dinilai sebagai masjid yang termasuk aktif di Sumatera Barat. Metode penelitian yang digunakan adalah metode kualitatif – etnometodologi. Hasil penelitian ini menunjukkan bahwa masjid dan masyarakat saling memakmurkan melalui suatu hubungan yang saling bersinergis. Kemakmuran masjid terwujud melalui hubungan dua arah antara masjid dan masyarakat walaupun internal kontrol dan pengawasan pengelolaan keuangan serta manajemen keuangan pada organisasi masjid dianggap masih lemah. Abstract: Understanding Mosque Accountability: How do The Mosque and Society Prosper Each Other? This paper aims to explore the accountability practice in Masjid Jami’ Sungai Jambu. The mosque is recognized as the most active one concern in social, education, and economic programs in West Sumatera. This paper has employed qualitative approach through ethnomethodology as method. The finding shows that mosque and community prosper each other through a synergetic relationship between them. The prosperity of the mosque is realized by two-way relationship between them, although it is often regarded that the internal control and financial management at the mosques are still frail and has low quality management.  
HERMENEUTIKA ROMANTIK SCHLEIERMACHER MENGENAI LABA DALAM MUQADDIMAH IBNU KHALDUN Ali Farhan
Jurnal Akuntansi Multiparadigma Vol 7, No 1 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (861.495 KB) | DOI: 10.18202/jamal.2016.04.7005

Abstract

Abstrak: Hermeneutika Romantik Schleiermacher Mengenai Laba dalam Muqaddimah Ibnu Khaldun. Artikel ini bertujuan untuk mengungkapkan makna laba dalam pandangan Ibnu Khaldun yang direfleksikan melalui Muqaddimah. Dengan Hermeneutik Schleiermacher, yaitu metode tafsir teks yang berorientasi pada wawasan historis dan psikologis penulis, dapat dipahami bahwa Ibnu Khaldun memaknai laba sebagai; 1) tambahan nilai yang disebabkan karena adanya tambahan nilai produksi, 2) laba dipengaruhi oleh respon permintaan karena ada perubahan harga dan kebutuhan masyarakat, 3) laba harus tercipta dari kerja nyata yang dapat menambah nilai barang atau jasa, 4) keuntungan yang diperoleh secara tidak sengaja  merupakan rezeki dari Allah SWT.    Abstract: Schleiermacher Romantic Hermenutics on Profit in the Perspective of Ibnu Khaldun. This article aimed to reveal the meaning of profit on Ibnu Khaldun’s thought that had been reflected on Muqaddimah. Shcleiermacher’s Hermeneutic was a text commentation method  which is based on historical and pshycological’s author view. By employing this method we found that Ibnu Khaldun described profit as: 1) Value added item that was caused by value added of production, 2) Profit was influenced by demand response of people need, 3) Profit must be generated by  real activity that created a value added of goods and services, 4) The accidentally profit was called as rizki from Allah.  
STRATEGI COST REDUCTION DALAM NILAI-NILAI KORPORASI PERUSAHAAN Syarifuddin La Kasse; Ratna Ayu Damayanti
Jurnal Akuntansi Multiparadigma Vol 7, No 1 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1050.045 KB) | DOI: 10.18202/jamal.2016.04.7008

Abstract

Abstrak: Strategi Holistik Cost Reduction: Memadukan Pendekatan Mekanis dan Sistem. Penelitian ini bertujuan untuk merumuskan suatu konsep strategi cost reduction yang lebih komprehensif. Penelitian dilakukan melalui studi pustaka dengan menggunakan metode analisa deskriptif. Pengumpulan data dilakukan melalui penelusuran berbagai hasil penelitian yang relevan terhadap strategi cost reduction. Hasil temuan menunjukkan, bahwa hampir semua penelitian menempatkan penerapan metode dan teknik manajemen sophisticated sebagai subjek cost reduction. Hasil temuan juga menunjukkan adanya beberapa dampak negatif yang justru kontraproduktif terhadap tujuan strategi cost reduction. Hal tersebut disebabkan konsep strategi yang kurang memperhatikan aspek humanisme.Abstract: A Holistic Strategy of Cost Reduction: Integrating Mechanism and System Approach This research seeks to explore the potential of building a new draft strategy of cost reduction. This study aims to formulate draft strategy of cost reduction. The study was conducted through literature study using descriptive analysis method. Data collected through searches of various relevant research results on cost reduction strategies. The fidings indicate that almost all studies put the application of methods and sophisticated techniques of management as a subject cost reduction. The fidings also showed some negative effects would be counterproductive to the goal of cost reduction strategies. This is due to lack of attention to the concept of the strategy aspect of humanism.
IMPLEMENTASI MAQASHID SYARIAH DALAM CORPORATE SOCIAL RESPONSIBILITY DI PT BANK MUAMALAT INDONESIA Saiful Muchlis; Anna Sutrisna Sukirman
Jurnal Akuntansi Multiparadigma Vol 7, No 1 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1003.878 KB) | DOI: 10.18202/jamal.2016.04.7011

Abstract

Abstrak: Implementasi Maqashid Syariah dalam Corporate Social Responsibility di PT. Bank Muamalat Indonesia. Penelitian ini bertujuan memahami implementasi konsep maqashid syariah atas Corporate Social Responsibility PT Bank Muamalat Indonesia. Melalui Focus Group Discussion (FGD) dalam proses pengumpulan data, hasil penelitian menunjukkan bahwa konsep menjaga agama terletak pada kepatuhan terhadap syariah, yaitu kewajiban menggunakan jilbab bagi wanita. Konsep menjaga jiwa dipahami sebagai kewajiban mengeluarkan zakat 2,5% dari total penghasilan perbulan. Konsep menjaga akal dijalankan dengan mendirikan lembaga pendidikan bagi karyawan. Konsep menjaga keturunan diwujudkan dalam peningkatan kesejahteraan karyawan melalui Ittifaq muamalat yang mengatur semua jenis kebutuhan karyawan. Akhirnya, konsep menjaga harta menekankan pada kesejahteraan stakeholder dan nasabah.   Abstract: Implementation of Maqashid Sharia in Corporate Social Responsibility in PT. Bank Muamalat Indonesia. This study aims to understand the implementation of the concept of maqashid sharia in the Corporate Social Responsibility of PT Bank Muamalat Indonesia. This study employed  Focus Group Discussion (FGD) in the data collection process. The results is that the concept of religion keeping lies in adherence to sharia, namely the obligation to wear veil for women. Soul keeping comprises the obligation of zakat issued at 2.5% out of income. Sense keeping is reflected by establishing educational institutions. Descendants keeping is conducted by improving the welfare of employees through Ittifaq Muamalat. Finally, asset keeping is established by placing the emphasis on the welfare of treasure stakeholders and customers. 
THE ROLE OF LOCAL WISDOM TO TAX COMPLIANCE I Nyoman Darmayasa; Yuyung Rizka Aneswari
Jurnal Akuntansi Multiparadigma Vol 7, No 1 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (867.559 KB) | DOI: 10.18202/jamal.2016.04.7010

Abstract

Abstrak: Peran Kearifan Lokal Terhadap Kepatuhan Pajak. Penelitian ini bertujuan untuk memahami peran kearifan lokal terhadap kepatuhan pajak berdasar Self Assessment System (SAS) di Lembaga Perkreditan Desa (LPD) Legian Bali. Melalui paradigma interpretif dengan metode studi kasus, hasil penelitian menunjukkan bahwa makna kepatuhan pajak dideskripsikan sebagai kesadaran LPD untuk membayar pajak yang ditunjukkan melalui CSR berdasar Tri Hita Karana (THK). Implikasi teoretis dari penelitian ini terkait dengan makna dan perilaku kepatuhan pajak dari perspektif kearifan lokal. Hasil penelitian dapat dijadikan pertimbangan pembuat kebijakan untuk mempertimbangkan kearifan lokal dalam rangka meningkatkan kepatuhan pajak. Abstract: The Role of Local Wisdom on Tax Compliance. This study is intended to deepen our understanding about the meaning of the role of local wisdom on tax compliance in a village financing institution  (LPD) at Legian Bali. The research employed interpretive paradigm through case study. Results show that the meaning of tax compliance is described as awareness of LPD to pay taxes that is manifested in the implementation of CSR based on Tri Hita Karana (THK) as local wisdom. Theoretical implications of this research is an alternative meaning and behavior of tax compliance from the perspective of local wisdom. The results can be used as consideration for taxation policy makers to raise local wisdom to encourage tax compliance.
AL-HALALU BAYN WAL HAROOMU BAYN: TAFSIR AGAMA(WAN) ATAS MULTITAFSIR “SISI GELAP” PENGELOLAAN KEUANGAN DAERAH Achdiar Redy Setiawan
Jurnal Akuntansi Multiparadigma Vol 7, No 1 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (877.236 KB) | DOI: 10.18202/jamal.2016.04.7002

Abstract

Abstrak: Al-Halalu Bayn Wal Haroomu Bayn: Tafsir Agama(wan) Islam Terhadap Tafsir “Sisi Gelap” Pengelolaan Keuangan Daerah. Penelitian ini bertujuan menggali tafsir agama(wan) Islam terhadap multitafsir aparatur terkait mekanisme “Dana Taktis” pengelolaan keuangan daerah hasil riset Setiawan, Irianto dan Achsin (2013) yang terangkum dalam temuan system-driven (un)fraud. Metodologi yang dipakai adalah bid’ah hermeneutics, sebuah bentuk pengembangan atas hermeneutika. Multitafsir dari pengelola keuangan daerah dicarikan tafsir dari nilai agama sebagai rujukan hakiki. Nilai agama dalam penelitian ini diambil dari Islam, digali dari agamawan Islam/ulama beserta rujukan sahih terkait. Riset ini menyimpulkan bahwa tafsir fraud atau unfraud dalam Islam tidak ada. Al-Halalu Bayn Wal-Haroomu Bayn adalah kata kunci bahwa halal-haram jelas, tidak ada ruang untuk wilayah abu-abu. Abstract: Al-Halalu Bayn Wal-Haroomu Bayn: Islamic Meaning of the “Dark Side” of Local Government Financial Management. The study aimed to explore the religious (Islam) interpretations over multiple interpretations of apparatus related "Tactical Fund" mechanism as stated by Setiawan, Irianto and Achsin (2013) research namely “system-driven (un)fraud”. This research used bid’ah hermeneutics methodology, a development form over the hermeneutics. Multiple interpretations of apparatus criticized by religious values as an essential reference. Religious values taken from Islam, excavated from Islamic clerics/scholars and their associated valid referral. The findings of this research concluded that fraud or unfraud interpretation in Islam does not exist. “Al-Halalu Bayn Wal Haroomu Bayn” is keyword that the halal-haram is clear in Islam, there is no place for grey area.
ETIKA, ORGANISASI DAN KEPATUHAN WAJIB PAJAK Indrawati Yuhertiana
Jurnal Akuntansi Multiparadigma Vol 7, No 1 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (882.849 KB) | DOI: 10.18202/jamal.2016.04.7012

Abstract

Abstrak: Etika, Organisasi, dan Kepatuhan Wajib Pajak. Penelitian ini menguji peran etika dalam memoderasi beberapa faktor organisasional terhadap kepatuhan wajib pajak. Penelitian kuantitif ini menggunakan sampel penelitian sejumlah 138 wajib pajak di enam kota wilayah Jawa Timur yaitu Surabaya, Sidoarjo, Mojokerto, Kediri, Bangkalan dan Madiun. Hasil penelitian menyimpulkan bahwa pemahaman etika perpajakan tidak terbukti memoderasi variabel komitmen organisasi, budaya organisasi, dan Good Corporate Governance terhadap kepatuhan wajib pajak. Sementara itu, budaya organisasi dan Good Corporate Governance terbukti memengaruhi pemahaman etika perpajakan.Abstract: Ethics, Organization, dan Taxpayer Complience. This study aimed to explain the ethical understanding of the taxpayer in moderating the organizational commitment, organizational culture dan good corporate governance on tax compliance. This quantitative research used 138 tax payers registered in East Java tax offies located in six selected cities i.e. Surabaya, Sidoarjo, Mojokerto, Kediri, Bangkalan dan Madiun. It was concluded that the ethical understanding of taxation has not been proven to moderate variable organizational commitment, organizational culture, and good corporate governance on tax compliance. Meanwhile, organizational culture dan the implementation of Good Corporate Governance proved to affect the taxpayer ethics.
KONSTRUKSI TANGGUNG JAWAB AUDITOR PERSPEKTIF MAMAYU HAYUNING BAWANA Novrida Qudsi Lutfillah; Yenni Mangoting; Riesanti Eddi Wijaya; Darti Djuharni
Jurnal Akuntansi Multiparadigma Vol 7, No 1 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (947.181 KB) | DOI: 10.18202/jamal.2016.04.7003

Abstract

Abstrak: Konstruksi Tanggung Jawab Auditor dalam Perspektif Memayu Hayuning Bawana. Penelitian ini bertujuan untuk menggali pengetahuan lokal berdasarkan mamayu Hayuning Bawana (MHB) untuk membangun tanggung jawab auditor. Penelitian ini difokuskan pada mengamati dan menginterpretasikan tanggung jawab auditor berdasarkan MHB. Hasilnya (1) Allah, (2) diri kita dan (3) lingkungan. Sinergi MHB dengan tanggung jawab auditor memiliki empat nilai, yaitu: (1) Tatas, Tutus, Titis, Titi Lan Wibawa, dan tidak ada ranglasakake gatra, (2) teliti setiti ngati-ati: tanggung jawab auditor dalam selalu berhati-hati menerapkan pekerjaan (3 ) Perilaku karyenaktyasing Sesama: tanggung jawab auditor dengan menempatkan collectiveinterests (4) Perilaku eling Dan Waspada: tanggung jawab auditor untuk menjalankan perannya sebagai makhluk Tuhan.  Abstract: Construction of Auditors Responsibilities in Perspective Memayu Hayuning Bawana. This study aims to explore the local knowledge based on Mamayu Hayuning Bawana (MHB) to construct responsibility auditor. Using the intepretive paradigm, this research is focused on observing and intepreting the profesional auditor responsibility based on MHB. The results are (1) God, (2) our selves and (3) the environment. The synergy MHB with the auditor's responsibility have four values, namely: (1) Tatas, Tutus, Titis, Titi Lan Wibawa, and no ranglasakake negara, (2) teliti setitingati-ati: auditor'sresponsibility for always cautious in implement job (3) perilaku karyenaktyasing sesama: responsibility auditor by putting collectiveinterests (4) perilaku eling dan waspada: auditor'sresponsibility to run its role as a creature of God.
PENGARUH BOOKS-TAX DIFFERENCES TERHADAP INVESTOR TRADING M Khoiru Rusydi; Chaerul D Djakman
Jurnal Akuntansi Multiparadigma Vol 7, No 1 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (890.371 KB) | DOI: 10.18202/jamal.2016.04.7009

Abstract

Abstrak: Pengaruh Books-Tax Differences Terhadap Investor Trading. Penelitian ini bertujuan menguji secara empiris pengaruh pengaruh Books-Tax Differences Terhadap Investor Trading di Indonesia. Penelitian ini merupakan model kuantitatif dengan metode analisa regresi berganda, metode regresi ini di tetapkan pada perusahaan manufaktur yang terdaftar di BEI selama kurun waktu 2010-2012.Hasil penelitian ini menunjukkan Books-Tax Differences berpengaruh negatif terhadap Investor Trading / Trading Volume Activity di Indonesia, yang artinya bahwa semakin besar kesenjangan antara laba akuntansi dan laba fiskal akan mendorong investor untuk tidak melakukan aktivitas perdagangan saham perusahaan tersebut.Abstract: The influence of Books-Tax Differences to Investor Trading. This research aims to examine empirically the influence of Books- Tax Differences to Investor Trading in Indonesia. This research is a quantitative model with multiple regression analysis method, regression method is in charge in companies listed on the Stock Exchange during the period 2010- 2012. The results of this research indicate Books-Tax Differences negatively affect the Investor Trading / Trading Volume Activity in Indonesia, which means that the greater the gap between accounting profit and taxable profit will encourage investors don’t activity the company's stock trading.
APAKAH DISTRIBUSI BAGI HASIL CASH BASIS ADIL BAGI DEPOSAN BANK SYARIAH ? Saparuddin Siregar
Jurnal Akuntansi Multiparadigma Vol 7, No 1 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (902.892 KB) | DOI: 10.18202/jamal.2016.04.7007

Abstract

Abstrak: Apakah Distribusi Bagi Hasil Cash Basis Berkeadilan Bagi Deposan Bank Syariah? Artikel ini bertujuan untuk menganalisis metode pendistribusian bagi hasil bank syariah di Indonesia dengan berfokus kepada penerapan basis kas. Artikel ini menggunakan pendekatan kritis berdasarkan teori keadilan yang menekankan pada analisis koherensi atau konsistensi. Hasil studi menunjukkan bahwa distribusi bagi hasil basis kas tidak diterapkan secara konsisten untuk seluruh stakeholder bank syariah. Hal ini menyebabkan penerimaan yang lebih rendah untuk deposan. Studi ini merekomendasikan perlunya revisi terhadap standar akuntansi syariah agar menerapkan basis akrual pada semua bentuk distribusi bagi hasil.Abstract: Is Cash-Basis Profi-and-Loss Sharing Distribution Just for Islamic Bank Depositors? This article aims to analyze the distribution method of the profi sharing of Islamic bank in Indonesia which focusing in the application of cash basis. This article uses a critical approach which based in a theory of justice that emphasizes on the analysis of coherence or consistency. The study shows that the distribution of cash basis profi sharing are not applied consistently to all stakeholders in Islamic banks. This causes the lower receipts for depositors. This study recommends for a revision of the sharia accounting standards which apply to all forms of accrual basis for the profi sharing distribution.

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