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INDONESIA
Jurnal Akuntansi Multiparadigma
Published by Universitas Brawijaya
ISSN : 20867603     EISSN : 20895879     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : -
Articles 771 Documents
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KUALITAS AUDITOR, BESARAN TRANSAKSI ANTAR PIHAK YANG BERHUBUNGAN ISTIMEWA DAN MANAJEMEN LABA Sokarina, Ayudia
Jurnal Akuntansi Multiparadigma Vol 3, No 1 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstrak:  Kualitas Auditor, Besaran Transaksi Antar Pihak yang Berhubungan Istimewa dan Manajemen Laba. Penelitian ini bertujuan menjawab dua pertanyaan. Pertama, apakah transaksi pihak terkait berhubungan dengan manajemen laba? Kedua, apakah kualitas auditor dapat mengurangi praktik manajemen laba? Kami memilih perusahaan yang tidak terkait secara finansial sebagai sampel. Sebanyak 45 perusahaan yang dipilih terdaftar pada pada ISX tahun 2007-2009. Pengujian didasarkan pada “full sample” dan “split sampel”. Hasil penelitian menunjukkan dua dari empat transaksi dengan pihak terkait secara statistik berhubungan dengan manajemen laba. Sampel lainnya yang telah diaudit oleh kantor akuntan yang lebih besar gagal membuktikan hubungan dengan manajemen laba. Meskipun hasil penelitian tidak konsisten di antara pengukuran yang berbeda atas transaksi pihak terkait, namun manajer oportunis dapat mengambil manfaat dari kompleksitas transaksi.Abstract: Auditor Quality, The Size of Special Related Party Transactions and Management Earnings. This research aims to answers two questions. First, whether related party transaction relate to earnings management? Second, does auditor quality can mitigate earnings management practice? We choose non-financial related party firms as our sample. Those 45 chosen firms were listed from 2007-2009 on ISX. We conduct test based on full samples and split samples. Result show that two out of four related party transactions measures are statistically related to earnings management. Moreover samples audited by bigger accounting firms fail to proven related earnings management. Even though our results are not consistent among different measures of related party transactions, we, however, can conclude that opportunistic managers can take advantage of the transactions complexities.
MENGANGKAT NILAI “ZAKAT DENGAN HATI” : REFLEKSI FENOMENOLOGIS ZAKAT PERUSAHAAN PENGUSAHA ARAB Reza, Haekal
Jurnal Akuntansi Multiparadigma Vol 3, No 1 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstract: Bringing Up “Zakat by Heart” : Phenomenological Refl ection of Corporate Zakat by Arabic Enterpreneur. This study aims to provide a discourse on the meaning of corporate zakat in the perspective in viewing Arab ethnicity. The author uses phenomenological approach to do an interview withthe Arab ethnic entrepreneurs who already have acompany with legal status. The results of this study indicate that there are different views among the Arab ethnic entrepreneurs because of the differences in the implementation of the Arab culture it self. This study also results in the concept of ”distribution of zakat by heart”, which is full of charity and free from riya’.Abstrak: Mengangkat Nilai “Zakat Dengan Hati” : Refleksi Fenomenologis Zakat Perusahaan Pengusaha Arab. Studi ini bertujuan ini untuk memberikan wacana atas pemaknaan zakat perusahaan menurut pandangan Etnis Arab. Pendekatan yang penulis lakukan adalah pendekatan fenomenologi dengan melakukan wawancara kepada para pengusaha Etnis Arab yang telah memiliki perusahaan dengan berbadan hukum. Hasil penelitian ini menunjukan bahwa terdapat perbedaan pandangan di kalangan pengusaha Etnis Arab yang satu dengan yang lainnya karena adanya perbedaan penerapan budaya Arab itu sendiri. Hal ini dikarenakan adanya perbedaan usaha yang dilakukan oleh pengusaha-pengusaha Etnis Arab itu sendiri. Penelitian ini juga menghasilkan konsep distribusi “zakat dengan hati”, yaitu zakat penuh keihklasan dan bebas riya’.
PENGARUH LOCUS OF CONTROL TERHADAP KINERJA DAN KEPUASAN KERJA INTERNAL AUDITOR DENGAN KULTUR LOKAL TRI HITA KARANA SEBAGAI VARIABEL MODERASI Saputra, Komang Adi Kurniawan
Jurnal Akuntansi Multiparadigma Vol 3, No 1 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstract: The Effect of Locus of Control on Performance and Auditor internal Work Satisfaction with Tri Hita Karana Local Culture as Moderating Variable. This study aims to determine the effect of Locus of Control on performance and job satisfaction of internal auditors star hotels in Bali, as well as local culture Tri Hita Karana as a moderation of this influence. There were 62 internal auditors of star hotels involved in this research. The results of this study indicate a significant influence between Locus of Control on performance and job satisfaction of internal auditors with the local culture Tri Hita Karana as a variable moderation.Abstrak: Pengaruh Locus Of Control terhadap Kinerja dan Kepuasan Kerja Auditor Internal dengan Tri Hita Karana sebagai Variabel Moderasi. Penelitian ini bertujuan untuk menentukan pengaruh dari locus of control pada kinerja dan kepuasan kinerja auditor internal hotel berbintang di Bali, serta kultur lokal Tri Hita Karana sebagai variabel pemoderasi. Terdapat 62 auditor internal hotel berbintang yang terlibat dalam penelitian ini. Hasil penelitian mengindikasikan bahwa terdapat pengaruh signifikan antara locus of control pada kinerja dan kepuasan kinerja auditor internal dengan Tri Hita Karana sebagai variabel pemoderasi.
ACCRUAL BASED REGIME ADOPTION IN THE INDONESIAN PUBLIC SECTOR ., Harun
Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

A global trend indicates the emerging role of the private style reporting system as a part of New Public Financial Management reform in the public sector in developed and emerging economies. This study documents that the Indonesian goverments policy to formally adobt an accrual accounting reporting for the public sector in 2003 was part of wider public financial reform imposed by international donor communities and domestic aspiration as a means to strengthen the accountability, transparency and efficiency of public sector operation. Drawing from empirical data issued by the Goverment Institutions (e.g the State Audit Board) and the experience of a municipal goverment in implementing the new reporting system and other relevant information, the institutionalization of the new goverment reporting system in Indonesia has been encountered with a number critical issues: local goverments have been positioned as the passive adopter of the accounting regime against the decentralization policy, the low level of compliance to reporting standarts, the lack of using financial information for managerial purposes, and the emerge of an illegal practice as an unintended outcome of the public financial management reform. This paper concludes with practical recomendation and suggestion for future studies.
INTRODUCING A “BALANCE” IN THE BSC THROUGH BEAUTY AND LOVE Kamayanti, Ari
Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Celebrating the seventeenth anniversary of the Balanced Score Card (BSC) since it was born in 1992, this paper revisits its concept as one of the landmarks in performance measurement. The BSC turns out to be ‘not so balanced’ since it lacks certain beauty and love. It hinges on accountability for certain interests when measuring performance, negating or putting other interests as minority. Thus, it fits perfectly with the aim of management accounting that puts managers and customers as priorities. The imbalances comes from secularism and overemphasis in rationalism. Sustainability that becomes the current issue nowadays would not be supported by such performance measurement. In order to insert this balance, a methodology by taking a methapor of nurturing mother is applied in this research that encompasses gentle beauty and subtle love. Gentle beauty refers to a complete harmony of beauty : irrational and the rational; this means introducing those that have been left out in the name of rationality such as religions and spiritualism. Subtle love refers to love towards God that is expressed subtly without lust to overpower. The result is a more balanced set of performance measurements that are filled with beauty and love, insyaAllah.
THE ROLE OF AUDIT BUREAU IN ERADICATING FINANCIAL CORRUPTION IN LIBYA Shariha, Jaber
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstrak: Peran Biro Audit dalam Memberantas Korupsi di Libya. Penelitian ini bertujuan untuk memahami peran anggota Biro Audit Pemerintah dalam pemberantasan korupsi keuangan di Libya, melalui langkah-langkah yang diperlukan dalam tugas audit serta semua perubahan yang mempengaruhi audit tersebut. Penelitian ini menggunakan metode deskriptif kualitatif melalui observasi partisipan dan wawancara pada enam informan. Hasil penelitian menunjukkan temuan bahwa terdapat kelemahan pemahaman fungsi auditor. Biro Audit Pemerintah belum memiliki sertifikat berstandar internasional untuk pengawasan, dan mengabaikan pemberian pelatihan yang diperlukan kepada para auditor untuk memenuhi kualifikasi mereka.Abstract: The Role of Audit Bureau in eradicating financial corruption in Libya. Auditing has become an important and integral function of the organization in achieving its goals and protecting its assets. This study aims to understand the role of members of the State Audit Bureau (SAB) in combating financial corruption in Libya, through the necessary steps in the task of auditing and the changes that affect them. This study employed a qualitative descriptive method through participant observation and interviews with six informants. The results showed that there were weaknesses in understanding auditor function. The SAB does not possess a certificate of international control standard and ignores the provision of the necessary training to auditors to fulfil qualification as auditors.
DETERMINAN MINAT KEPERILAKUAN DAN PERILAKU MENGGUNAKAN SISTEM ENTERPRISE RESOURCE PLANNING Hardanti, Kurniasari Novi; Subekti, Imam; Mardiati, Endang
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstrak: Determinan Minat Keperilakuan dan Perilaku Menggunakan Sistem Enterprise Resource Planning. Studi ini bertujuan untuk menguji determinan minat keperilakuan untuk menggunakan sistem Enterprise Resource Planning (ERP) pada manajer dan karyawan PT PLN Distribusi Jawa Timur dengan menggunakan metode survei. Studi ini merupakan pengembangan model Theory of Planned Behaviour (TPB). Hasil studi menunjukkan bahwa kontrol perilaku persepsian, kegunaan persepsian, dan kompatibilitas memengaruhi minat dalam menggunakan sistem ERP. Selain itu, minat keperilakuan dan pengalaman menggunakan komputer berpengaruh terhadap perilaku untuk menggunakan sistem ERP. Analis sistem dan manajer seharusnya memastikan bahwa sistem yang diperkenalkan pada pengguna merupakan hal yang berguna.Abstract: Determinant of Behaviour Intention and Behaviour on Using Enterprise Resource Planning System. The purpose of this study was to examine effect of determinant of behaviour intention and behaviour on using Enterprise Resource Planning (ERP), by employing survey method. These determinants are developed from the Theory of Planned Behaviour (TPB) model. This research revealed that perceived behaviour control, perceived usefulness, and compatibility affected behavioural intention in using ERP system. Further, the behavioural intention and the experience of using computer affect behaviour in using ERP system. Systems analyst and manager should ensure that the ERP system introduced to the user is useful.
TELAAH NILAI PERUSAHAAN BERDASARKAN STRUKTUR KEPEMILIKAN Tandiyo, Monica Angelina; Stephanus, Daniel Sugama
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstrak: Telaah Nilai Perusahaan Berdasarkan Struktur Kepemilikan. Penelitian ini ingin menguji apakah terdapat hubungan antara struktur kepemilikan dan nilai perusahaan. Penelitian ini menggunakan 246 sampel perusahaan yang terdaftar di Bursa Efek Indonesia. Hasil yang didapatkan menunjukkan bahwa hak arus kas dan hak kontrol berpengaruh positif terhadap nilai perusahaan, cash flow right leverage berpengaruh positif terhadap nilai perusahaan apabila pemegang saham pengendali terlibat di dalam manajemen, dan cash flow right leverage berpengaruh negatif terhadap nilai perusahaan apabila terdapat pemegang saham pengendali kedua.Abstract: Analysis of Firm Value Based on Ownership Structure. Concentrated ownership can make controlling shareholders has control right bigger than their cash flow right. This research is aimed to  test whether there is an effect of ownership structure on  company value. This research took 246 sampels of listed companies in Bursa Efek Indonesia. The result indicated that cash flow right and control right have positive effect on company value, cash flow right leverage has positive effect on company value if controlling shareholder involved in the management, and cash flow right leverage has a negative effect on company value if there is second controlling shareholder.
PEMETAAN PENELITIAN KINERJA BANK SYARIAH DENGAN MENGGUNAKAN INFORMASI KEUANGAN Yuliana, Rita
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstrak: Pemetaan Penelitian Kinerja Bank Syariah dengan Menggunakan Informasi Keuangan. Artikel ini membahas pemetaan penelitian mengenai penilaian kinerja bank syariah dengan menggunakan informasi keuangan. Pemetaan tersebut bertujuan mengidentifikasi peluang penelitian mendatang terkait dengan dunia perbankan syariah di Indonesia. Hasil pemetaan menunjukkan bahwa terdapat dua kategori informasi keuangan yaitu infomasi umum dan khusus. Penggunaan informasi khusus untuk mengukur kinerja bank syariah masih relatif terbatas dan hal itu merupakan peluang bagi peneliti berikutnya. Selain itu, isu penelitian seputar bank syariah masih jauh tertinggal dibandingkan dengan isu penelitian pada bank konvensional. Namun demikian, isu tersebut ternyata relevan dengan fenomena perbankan syariah di Indonesia dan oleh karena itu semakin memperkaya ide penelitian berikutnya.Abstract: The Mapping of Financial Information-Based Syariah Bank Performance Research. This article discusses the mapping of research on performance evaluation of Islamic banking by using financial information. The purpose of the mapping is to identify opportunities for future research related to Islamic banking in Indonesia. Mapping results indicate that there are two categories of financial information that is general information and specific. The use of specific information to measure the performance of Islamic banking is still relatively limited and it is an opportunity for the next researcher. In addition, research issues surrounding the Islamic banking are still far behind the research issues in conventional banks. Nevertheless, the issue turns out to be relevant to the phenomena of Islamic banking in Indonesia and therefore enrich subsequent research ideas.
SISTEM AKUNTANSI MANAJEMEN, GAYA KEPEMIMPINAN, DAN DESENTRALISASI SEBAGAI DETERMINAN KINERJA MANAJERIAL Rante, Andika; ., Rosidi; Djamhuri, Ali
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstrak: Sistem Akuntansi Manajemen, Gaya Kepemimpinan, dan Desentralisasi sebagai Determinan Kinerja Manajerial. Tujuan penelitian ini adalah menguji apakah Sistem Akuntansi Manajemen (SAM) mampu memediasi pengaruh gaya kepemimpinan dan desentralisasi terhadap kinerja manajerial. Populasi dalam penelitian ini adalah pimpinan SKPD di seluruh Kota Jayapura. Sampel penelitian ini berjumlah 39 orang. Peneliti menerapkan Analisis Jalur (Path Analysis) untuk menganalisis data. Hasil penelitian menunjukkan bahwa gaya kepemimpinan dan desentralisasi berpengaruh terhadap kinerja manajerial. Penelitian ini juga menemukan bahwa SAM dapat memediasi pengaruh gaya kepemimpinan dan desentralisasi terhadap kinerja manajerial. Abstract: Management Accounting System, Leadership Style, and Decentralization as Determinants of Managerial Performance. The purpose of this study is to examine whether Management Accounting System (MAS) can mediate the effect of leadership style and decentralization on managerial performance. The population in this study was the head of SKPD in Jayapura town. Samples are amounted to 39 heads of SKPD. Path analysis was employed for data analysis. The research findings show that leadership style and decentralization affect managerial performance, while MAS mediates the effect of leadership style and decentralization on managerial performance.

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