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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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TELAAH NILAI PERUSAHAAN BERDASARKAN STRUKTUR KEPEMILIKAN Monica Angelina Tandiyo; Daniel Sugama Stephanus
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

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.

EKSPLORASI PEMAKNAAN MURABAHAH OLEH NASABAH MELALUI HERMENEUTIK INTENSIONALIS Lies Ernawati; Unti Ludigdo
Jurnal Akuntansi Multiparadigma Vol 3, No 2 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract: Murabahah Interpretation Exploration through Intentionalism Hermeneutics. This study aims to understand the meaning of murabaha fi nancing by the BMT customer through intentionalism hermeneutics. Intentionalism hermeneutic is employedto analyse how cultural and historical aspect of customers will contribute to murabaha interpretation. There were three customers BMT as informants. The result shows that customers perceive murabaha as sale with recurring payments that are cheap, easy, and also has social objectives. Abstrak: Eksplorasi Pemaknaan Murabahah oleh Nasabah melalui Hermeneutik Intensionalis. Penelitian ini bertujuan untuk memahami pemaknaan murabahah oleh nasabah pembiayaan murabahah pada BMT melalui hermeneutik intensionalis. Hermeneutik intensionalis digunakan agar peneliti dapat memahami bagaimana aspekkultur dan historis nasabah membangun interpretas merea atas murabahah. Terdapat tiga nasabah BMT yang dijadikan informan. Dari hasil wawancara dengan informan, makna murabahah yang diberikan informan adalah jual beli dengan pembayaran berkala yang murah, mudah, dan bertujuan sosial.

KEMELUT PENATAUSAHAAN ASET TETAP (DULU HINGGA KINI) Evy Kurniati; Thatok Asmony; Budi Santoso
Jurnal Akuntansi Multiparadigma Vol 8, No 3 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Kemelut Penatausahaan Aset Tetap (Dulu Hingga Kini). Penelitian ini bertujuan menginvestigasi penyebab terjadinya kendala dalam penatausahaan aset tetap di Pemerintah Kabupaten Dompu dan upaya yang dapat dilakukan oleh setiap pihak. Metode yang digunakan adalah desain multi kasus holistik. Hasil penelitian menunjukkan beberapa faktor kendala seperti kuantitas dan kualitas SDM, koordinasi intern, penyalahgunaan aset, dan insentif. Berbagai langkah telah dilakukan oleh pemerintah daerah, namun masih terkendala oleh faktor internal. Peneliti menyarankan supaya pemerintah setempat melakukan upaya peningkatan kualitas sumber daya manusia, memperkuat komitmen pimpinan, dan membuat peraturan terkait pencatatan aset tetap. Abstract: The Flow of Fixed Assets Administration (Past until Now). This study aims to investigate the causes of constraints in the administration of fixed assets in Dompu District Government and the efforts that can be done by each party. The method used is multi holistic case design. This study shows that there are several constraint factors such as quantity and quality of human resources, internal coordination, asset abuse, and incentives. Various steps have been made by local governments, but are still constrained by internal factors. The researchers recommend that local governments must improve the quality of human resources, strengthen the leadership commitments, and make regulations related about fixed assets recording.

METAMORFOSIS KESADARAN ETIS HOLISTIK MAHASISWA AKUNTANSI IMPLEMENTASI PEMBELAJARAN ETIKA BISNIS DAN PROFESI BERBASIS INTEGRASI IESQ Aji Dedi Mulawarman; Unti Ludigdo
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

The purpose of this research is to perform the deep meaning from implementation of Business Ethics and Profession Learning based on IESQ Integration (PEBI-IESQ). This PEBI-IESQ function is to instill two holistic ethical values awareness on accounting students. First, ethical awareness that has balance of intellectual, emotional and spiritual values; second, there must be an ethical values inside the accounting students when interact in an organization, and also inside the accounting system/science itself. Our Research, carried out in Accounting Department, Faculty of Economics, Brawijaya University. Using “methodological polytheism” (qualitative-quantitative interrelation) called “Extension” of “habitus” awareness concept in Bourdieu’s Generative Structuralism, to emancipate empirical-sociological dominated education towards metaphysics-sociological-spiritual enlightened education. The Result shows that, first, all the students (215) found an important common awareness, integrated intellectual-emotional-spiritual values. Second, 115 students (53,49%) found culminative awareness metamorphosis of “self” towards ultimate habitus that give the students trigger to be an ethical accountant and wishful to construct the new ethical accounting. Third, 79 students (36,74%) found middle awareness with prior habitus that give the students to be an ethical accountant and to implement more ethical accounting. Fourth, 21 students (9,77%) found unclear awareness with standard habitus that give the students to become an ethical accountant.

HERMENEUTIKA LABA DALAM PERSPEKTIF ISLAM Kurnia Ekasari
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Hermeneutika Laba dalam Perspektif Islam. Penelitian ini bertujuan untuk menggali konsep laba dari perspektif Islam. Penelitian ini menggunakan hermeneutika. Fokus analisis hermeneutik pada teks sebagai sumber data penelitian yang digunakan untuk menemukan perspektif baru. Sumber data yang digunakan dalam penelitian ini adalah konsep laba akuntansi konvensional dan ayat-ayat dalam Quran terutama yang berkaitan dengan perniagaan, perdagangan, keuntungan dan kerugian. Artikel ini menggarisbawahi bahwa seharusnya bisnis dibangun di atas prinsip-prinsip yang terdapat dalam Al-Quran. Tujuan dari bisnis tidak hanya memaksimalkan laba perusahaan saja namun juga harus memakmurkan sesama manusia, alam dan lingkungan sekitarnya. Bisnis tidak hanya menguntungkan diri sendiri tetapi juga bermanfaat bagi kemaslahatan umat. Abstract: Income Hermeneutics in Islamic Perspective. The aim of this study is to explore the concept of income from Islamic perspective. This study employed hermeneutics. The focus in hermeneutic analysis is text as a source of research data. The data used in this study are the concept of conventional accounting profit and the verses in the Quran, especially related to commerce, trade, profits and losses. This article highlights that business should be built on the Qur'an principles. The purpose of business must not just to maximize income, but also to maintain human prosperity, nature and environment. Income in Islamic perspective should benefit for the people prosperity.

THE RELEVANCIES AND APPLICABILITY OF HUMAN RESOURCES ACCOUNTING IMPLEMENTATIONS UNDER HEGELIAN DIALECTIC Marsha Baniita Firdlo
Jurnal Akuntansi Multiparadigma Vol 3, No 2 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract: The Relevancies and Applicability of Human Resources Accounting Implementations Under Hegelian Dialectic. The discourse on Human Resource Accounting has started as far as 1960s when Rensis Likert outlined the recognition of human resource on fi nancial reporting. However, controversies also emerge, mainly concerning about the concept measurement, absence of accounting standard, and assets defi nition. This research is aimed to analyze the debate between two opposing theories under Hegelian Dialectic. Analysis of the controversies through both literature review and empirical evidences are then utilized to formulate synthesis to facilitate relevant and applicable Human Resource Accounting implementations. Abstrak: Relevansi dan Aplikabilitas Implementasi Akuntansi Sumber Daya Manusia melalui Dialektika Hegel. Diskursus tentang Akuntansi Sumber Daya Manusia telah dimulai sejak 1960an sejak Rensis Likert menjelaskan pengakuan sumber daya manusia dalam pelaporan keuagan. Walaupun demikian, kontroversi tetap muncul, khususnya berkenaan dengan konsep pengukuran, ketiadaan standar akuntansi serta defi nisi aset. Riset ini ditujukan menganalisa perdebatan antara kedua teori yang beroposisi melalui dialektika Hegel. Kontroversi tersebut dianalisa melalui reviu literatur dan bukti empiris yang selanjutnya digunakan untuk memformulasikan sintesis untuk memfasilitasi implementasi akuntansi sumber daya manusia yang relevan dan dapat diaplikasikan.

PEMILIHAN PARADIGMA PENELITIAN AKUNTANSI: ANALISIS BERDASARKAN PEWARIGAAN DAN KECERDASAN MANUSIA Ni Ketut Sriwinarti; Iwan Triyuwono
Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

The research aims to understand that pewarigaan, human intelligence and researcher behavior are determined by their choices and relation between behavior characteristic of researcher as well as their relation to philosophy of pewayangan actors (in this case Pandawa figures). The research has used phenomenology approach to interpret (a) informants’ wewaran or pewarigaan (b) three intelligences owned by human being that most influence informants’ choices (c) symbols that are most suitable with the behavior or character of the research subjects. Findings suggest that (a) the behavior forecasting according to pewarigaan resembles daily behavior of the informants, therefore pewarigaan can be used as one of alternatives to know the behavior of people (b) emerge anomalies between paradigms suggested in the pewarigaan with the chosen paradigm by informant, could be caused by preconceived thoughts of time, cost, and easiness in the research process. Other reasons were wills to avoid statistics or certain lecturer, and friends’/lecturers’ influence (c) firmness, focus and life harmony that is owned by positivism researcher is symbolized as Arjuna; wisdom and calmness of interpretive researcher is symbolized as Nakula-Sadewa; courage and firmness of critical researcher is symbolized as Bima, while freedom and intelligence of postmodernism researcher is symbolized as Yudhistira.

KRITIK BERBASIS TEORI DINAMIKA SPIRAL ATAS TIPOLOGI KONSEP SISTEM PENGENDALIAN MANAJEMEN Abdul Kahar; Selmita Paranoan
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Kritik Berbasis Teori Dinamika Spiral atas Tipologi Konsep Sistem Pengendalian Manajemen. Penelitian ini bertujuan mengkonstruksi sebuah model tipologi sistem pengendalian manajemen. Paradigma post-positivistik digunakan untuk mendapatkan pemahaman sistem pengendalian pada perusahaan PT Hadji Kalla. Hasil penelitian menunjukkan bahwa terjadi adaptasi, internalisasi, dan konvergensi nilai-nilai antara nilai-nilai Hadji Kalla dan Toyota. Nilai-nilai kearifan lokal suku Bugis-Makassar seperti: sipakatau, Getteng, mappakalabbi’, assamaturu, sipatuo-sipatokkong dapat ditemui pada PT Hadji Kalla, sementara nilai-nilai kearifan bangsa Jepang seperti: kaizen, jidoka, heijunka, hoshin, genchi gembutsi dapat diidentifikasi pada Toyota. Internalisasi nilai-nilai kearifan siri na pesse ke dalam konsep pengendalian manajemen merupakan konstruksi model sistem pengendalian manajemen holistik.Abstract: Spiral Dynamics Theory-Based Criticism Typology Management Control Systems Concepts. This study aims to construct a typology model of management control systems. Post-positivism paradigm was used to find the meaning of management control system on PT Hadji Kalla (HK). The result shows the adaptation, internalization, and convergence between HK’s and Toyota’s values in the practices. The values of local Bugis-Makassar wisdom such as sipakatau, Getteng, mappakalabbi', assamaturu, sipatuo-sipatokkong can be found in the HK’s values, while the Japanese’s wisdom like: kaizen, jidoka, heijunka, hoshin, genchi gembutsi can be identified as Toyota’s. Internalizing the values of siri na pesse wisdom into the management control system concept become a holistic management control system construction.

FAKTOR DETERMINAN ATAS HUTANG PEMERINTAH DENGAN ANGGARAN PENDAPATAN DAN BELANJA SEBAGAI VARIABEL ANTARA Tri Retno Hariati
Jurnal Akuntansi Multiparadigma Vol 3, No 3 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract: The Determinant Factors of Government Debt with Revenue and Expenditure Budget as Mediating Variabel. This study aims to examine the determinant factors of government debt, through revenue and expenditure budget. Path analysis is used to answer the research question. The research conducted in 27 regions in East Java Province. The result indicates that the effect of audit opinion and population rate on debt is not significant. There is significant partial effectsof audit opinion, budget surplus/deficitand population rate on revenue and expenditure budget. Simultaneously, the effect of audit opinion, budget surplus/deficit, and population rate on debt through revenue and expenditure budget is also significantly proven.Abstrak: Faktor Determinan atas Hutang Pemerintah dengan Anggaran Pendapatan dan Belanja sebagai Variabel Antara. Penelitian ini bertujuan untuk menguji faktor-faktor yang berpengaruh terhadap hutang pemerintah dengan anggaran pendapatan dan belanja sebagai variabel antara. Alat analisis menggunakan analisis jalur (path analysis). Penelitian dilakukan pada 27 Kabupaten/Kota yang ada di Provinsi Jawa Timur. Hasil penelitian menunjukkan pengaruh yang tidak signifikan antara opini audit, jumlah penduduk terhadap hutang. Secara parsial, opini audit, surplus/defisit and jumlah penduduk berpengaruh terhadap anggaran pendapatan/belanja secara signifikan. Secara simultan, pengaruh ketiga faktor di atas terhadap hutang melalui anggaran pendapatan/belanja juga menunjukkan hasil yang signifikan.

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

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.

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