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Jurnal Akuntansi Multiparadigma

jamal
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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.

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Articles 771 Documents

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PENGARUH MASALAH KEAGENAN ALIRAN KAS BEBAS DAN KOMISARIS INDEPENDEN TERHADAP RELEVANSI NILAI INFORMASI AKUNTANSI Aulia Fuad Rahman; Rizka Fitriasari
Jurnal Akuntansi Multiparadigma Vol 3, No 1 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract: The effect of Free Cash Flow Agency Problem and Independent Board of Director on Accounting Information Value Relevance. This study assesses the value relevance of earnings and book value and the effect of agency problem caused by FCF. Further, this study also investigates the role of independent board of director on the relationship between FCF agency problem and value relevance of accounting information. Results show that earnings and book value are value relevant and agency problem caused by FCF, reduces the value relevance of earnings. However, FCF agency problem does not have an impact on the value relevance of book value. The independent board of director does not seem to function well as a mitigating role to the negative impact of FCF agency problems. Abstrak: Pengaruh Masalah Keagenan Aliran Kas Bebas dan Komisaris Independen Terhadap Relevansi Nilai Informasi Akuntansi. Penelitian ini mengkaji relevansi nilai earnings dan nilai buku serta pengaruh masalah keagenan yang disebabkan oleh FCF. Lebih lanjut, penelitian ini juga menginvestigasi peran komisaris independen atas hubungan antara masalah keagenan FCF dan relevansi nilai informasi akuntansi. Hasil menunjukkan bahwa earnings dan nilai buku memiliki relevansi nilai sedangkan masalah keagenan yang disebabkan FCF mengurangi relevansi nilai dari earnings. Walau demikian, masalah keagenan FCF tidak memiliki pengaruh pada relevansi nilai buku. Komisaris independen tidak secara nyata berfungsi sebagai pemitigasi dalam menangani pengaruh negatif masalah keagenan FCF.

(RETRACTED) PENGELOLAAN KEUANGAN DANA DESA Inten Meutia; Liliana Liliana
Jurnal Akuntansi Multiparadigma Vol 8, No 2 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

We (the editorial board and management team) found that the article was published in Journal of Accounting Dynamics volume 9 Number 1 without our knowledge. Based on these findings, we decided that the article was revoked.Kami (dewan editor dan tim manajemen) menemukan bahwa artikel tersebut telah dipublikasikan pada Jurnal Dinamika Akuntansi volume 9 Nomor 1 tanpa sepengetahuan kami. Berdasarkan temuan tersebut, kami memutuskan bahwa artikel tersebut dicabut peredarannya.

IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY BERLANDASKAN BUDAYA TRI HITA KARANA I Dewa Ayu Eka Pertiwi; Unti Ludigdo
Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract: Corporate Social Responsibility Implementation Based on Tri Hita Karana Culture. This study aims to identify and to understand the implementation of CSR based on Tri Hita Karana at the Discovery Kartika Plaza Hotel. The ethnographic methods were used to obtain deeper and complete information. The research results found Integrated of CSR. It has a sense that the company as a business group in carrying out its activities always has a harmonious relationship with community, nature, and God. It produces four forms of implementation which are synergic and related to each other, namely of the implementation in the corporate, in the community, in the environment, and the matters relating to God.Abstrak: Implementasi Corporate Social Responsibility Berlandaskan Budaya Tri Hita Karana. Penelitian ini bertujuan untuk mengetahui dan memahami implementasi CSR berlandaskan Tri Hita Karana pada Discovery Kartika Plaza Hotel. Metode etnografi digunakan untuk mendapatkan informasi yang lebih mendalam dan utuh dari sudut pandang para informan. Hasil penelitian menemukan bahwa CSR Terpadu berarti “usaha perusahaan dalam menjalankan kegiatan bisnisnya secara lebih terintegrasi, baik antara tujuan perusahaan sebagai usaha bisnis, keharmonisan hubungan dengan masyarakat, alam, dan Tuhan. CSR Terpadu menghasilkan empat sinergi implementasi, yaitu implementasi di perusahaan, masyarakat, lingkungan, dan hal-hal yang berkaitan dengan Tuhan.

FENOMENOLOGI KONVENSIONAL DALAM IMPLEMENTASI SISTEM PENGENDALIAN INTERNAL PADA PEMBIAYAAN MUSYARAKAH Silviana Putriandini; Gugus Irianto
Jurnal Akuntansi Multiparadigma Vol 3, No 1 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract: Conventional Values on Internal Control Sistem Implementation of Musyarakah Financing: A Phenomenology Study. This study aims to reveal the values contained in the internal control system implementation of musharakah financing in syariah banking. The research took place in BRI Syariah, Malang. This research is a qualitative research that uses a phenomenological approach. The result shows that the conventional values are still inherent in the Musharakah financing which is syariah banking product. There are three conventional values found: unbelief (su'udzon), vigilance, and dishonesty (lies). These values are (still) present because of the desire of banks to achieve maximum profit (profit oriented). Abstrak: Nilai-Nilai Konvensional dalam Implementasi Sistem Pengendalian Internal Pada Pembiayaan Musyarakah: Sebuah Studi Fenomenologi. Penelitian ini bertujuan untuk mengungkapkan nilai-nilai yang terkandung dalam sistem pengendalian internal pada pembiayaan musyarakah di perbankan syariah. Penelitian ini dilakukan di BRI Syariah Cabang Malang. Penelitian ini merupakan sebuah penelitian kualitatif dengan menggunakan pendekatan fenomenologi. Hasil penelitian menunjukkan bahwa nilai-nilai konvensional (masih) melekat pada pembiayaan musyarakah yang berbasis syariah. Nilai-nilai konvensional tersebut yaitu nilai ketidakpercayaan (su’udzon), nilai kewaspadaan dan nilai ketidakjujuran. (Masih) melekatnya ketiga nilai tersebut disebabkan oleh keinginan bank untuk mencapai laba maksimal (profit oriented).

DOES IFRS HAVE IMPACT ON EARNING’S QUALITY AND AUDIT FEE? Linda Kusumaning Wedari; Megawati Oktorina
Jurnal Akuntansi Multiparadigma Vol 8, No 2 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Apakah adopsi IFRS memberikan dampak terhadap kualitas laba dan biaya audit? Tujuan dari penelitian ini adalah untuk memberikan bukti empiris mengenai dampak adopsi IFRS pada kualitas laba dan biaya audit. Penelitian ini menggunakan perusahaan non-keuangan di Bursa Efek Indonesia pada tahun 2010-2014, sebelum penerapan Masyarakat Ekonomi Asean (MEA). Metode pengumpulan data adalah purposive sampling dengan metode analisis regresi panel. Hasil penelitian menunjukkan bahwa adopsi IFRS tidak mempengaruhi kualitas laba, namun pada perusahaan yang mengadopsi IFRS, terbukti bahwa kualitas laba berpengaruh pada biaya audit. Oleh karena itu, perusahaan di Indonesia harus menyesuaikan laporan keuangan dengan standar internasional. Does IFRS have the impact on earning’s quality and audit fees? The purpose of this research is to provide empirical evidence regarding the impacts of IFRS’s adoption on earning’s quality and audit fee. This research used nonfinancial companies in Indonesia Stock Exchange in 2010-2014 before Asean Economic Community implementation in 2015. The data was collected by employing purposive sampling, which was then analysed by using panel regression method. The result showed that on one hand, the adoption of IFRS did not affect earning’s quality, while on the other hand, it is proven that earning’s quality affected audit fee for companies adopting IFRS. Therefore, companies in Indonesia should update with the progress of the international standard.

”MATA KETIGA”: SÈ LAÈN, SANG PEMBEBAS SISTEM PENDIDIKAN TINGGI AKUNTANSI Iwan Triyuwono
Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

The objectives of the study are to criticize the existing accounting education especially in Indonesian universities and to give an alternative idea for a better one. It is done as there is a strong indication that accounting education is driven by intellectual intelligence, market, and other artificial interests. Through a deconstruction approach and critical analysis, the study suggests the internalization of “Mata Ketiga” (the Third Eye) in accounting curriculum. Mata Ketiga, that refers to spiritual intelligence, is “the Other” that is consciously entered to the singularity of intellectual intelligence of modern curriculum. Under the internalization of Mata Ketiga, accounting education can be emancipated from the domination of intellectual intelligence, market, and other artificial interests. By doing so, the education may guide an accounting student to find his/her “real self” without neglecting contemporary accounting competence.

MENGANGKAT NILAI “ZAKAT DENGAN HATI”: REFLEKSI FENOMENOLOGIS ZAKAT PERUSAHAAN PENGUSAHA ARAB Haekal Reza
Jurnal Akuntansi Multiparadigma Vol 3, No 1 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

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’.

INTREGRATING ENTREPRENEURSHIP AND ACCOUNTING THROUGH ONLINE STORE Sandy Arief
Jurnal Akuntansi Multiparadigma Vol 3, No 2 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Mengintegrasikan Kewirausahaan dan Akuntansi Melalui Toko Online. Keterpisahan dari proses pendidikan kewirausahaan bagi siswa dapat menjadi masalah di bidang akuntansi. Makalah ini bermaksud untuk membangun model konseptual terpadu kewirausahaan dan kurikulum akuntansi untuk membekali siswa menjadi pengusaha innovator, untuk menyelidiki tingkat niat kewirausahaan di kalangan siswa, dan untuk menganalisis proyek toko online siswa dalam mengeksplorasi bisnis online terutama dibidang akuntansi. Sebagai peneliti eksploratif, penelitian ini dilakukan melalui tinjauan literature dan/ atau data yang tersedia, kuesioner antara 50 siswa, wawancara mendalam, dan proyek siswa terpadu. Sebagai hasil, berbagai ide model kreatif dan inovatif dalam kewirausahaan dan proses akuntansi pembelajaran dapat dibentuk untuk pengembangan kurikuler silang.Abstract: Intregrating Entrepreneurship and Accounting Through Online Store. The separateness of the educational process for entrepreneurship students can be problematic in the area of accounting. The paper intends to build integrated conceptual model of entepreneurship and accounting curriculum to equip students to be innovator entrepreneurs, to investigate the level of entrepreneurial intentions among students, and to analize students’ online store project in exploring online business especially in accounting area. As an explorative research, this study was conducted through reviewing available literature and/ or data, questionaires among 50 students, in-depth interviews, and integrated students’ project. As results, various ideas of creative and innovative model in entrepreneurship and accounting learning process can be formed for cross-cullicular development.

AKUNTABILITAS PENGELOLAAN LIMBAH BERBASIS MULAT SARIRA Eka Siskawati; Made Susilawati
Jurnal Akuntansi Multiparadigma Vol 8, No 3 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Akuntabilitas Pengelolaan Limbah Berbasis Mulat Sarira. Penelitian ini mencoba untuk menggali makna mulat sarira dalam konsep akuntabilitas pengelolaan limbah. Metode penelitian yang digunakan adalah deskriptif kualitatif. Penelitian ini menemukan bahwa konsep akuntabilitas berbasis mulat sarira pengelolaan limbah memberikan nilai puputan, THK, jengah, taksu, desa-kala-patra, saput poleng, ngayah, hukum karmaphala, dan paras paros. Mulat sarira sebagai senjata pengendalian diri mampu membangkitkan kewaspadaan diri untuk tidak merusak hubungan dengan Tuhan, manusia, dan lingkungan. Dengan demikian, budaya mulat sarira merupakan konsensus dekonstruksi nilai keseimbangan dan keharmonisan yang melandasi pembangunan konsep akuntabilitas pengelolaan limbah. Abstract: Mulat Sarira-based Accountability Waste Management. This research tried to explore the meaning of mulat sarira in the concept of waste management accountability. The research method used was descriptive qualitative. This study found that the concept of accountability based on multifarious sarira gives the value of puputan, THK, embarrassment, taksu, village-kala-patra, polish, ngayah, karmaphala, and paros paros. Mulat sarira as a weapon of self-control could awaken self-awareness to not damage relationships with God, human, and environment. Thus, the culture of mulat sarira was the consensus of the deconstruction of balance and harmony values which underlies the development of the concept of waste management accountability.

KEBERTERIMAAN SITUS PAJAK: PENGINDUSIAN ORIENTASI TUJUAN PEMBELAJARAN DAN NORMA SUBYEKTIF Sumiyana Sumiyana; Angelia Pribadi
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

This study investigates a new IS success model that predicts the net benefits of tax consultans’ works especially in Indonesia by inducing learning goal orientation and subjective norms. This research investigates initially the basic IS success model (DeLone dan McLean, 1992) using system quality, information quality, intention to use and net benefits. This study induces stepwisely learning goal orientation and subjective norms to this model to predict net benefits improvement of the IS success model. This study suggests that system quality and information quality enhance intention to use and users’ satisfaction, then they could make net benefits. This study finds low goodness of fit level of the basic model. The inducement of learning goal orientation to the basic model did not improve the level, neither did subjective norms. It means that tax information systems in Indonesia are still far from the IS that could be used as decision support systems or expert systems tools.

Page 25 of 78 | Total Record : 771

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