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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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Persepsi Konstituen Terhadap Akuntabilitas Keuangan Partai Politik (Studi di Kota Malang) Kholmi, Masiyah
Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The purpose of this research is to understand perceptions of constituents towards financial accountability of political parties and to support them in improving financial accountability. Independent variables in this research are political parties’ accountabilities. Samples in this research are constituents in Malang by Purposive Random Sampling. There are 102 respondents in this research. Data collection is carried out through distribution of questionnaires to respondents. Descriptive qualitative method was employed. The research has shown that according to constituents’ perceptions, financial accountability of political party is low, both in yearly financial report or fund campaign report. Next, there must be efforts to improve financial accountability, for example clear regulations from the government and the KPU, effective law enforcement, financial control of political party from independent teams; political party that is more transparent on campaign fund, and improvement of political party’s independence.
Persepsi Mahasiswa Akuntansi terhadap Etika Akuntan Pendidik di Jurusan Akuntansi Fakultas Ekonomi Universitas Brawijaya Meilisa, Fanita; Ludigdo, Unti
Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research has a purpose to obtain the students’ perception on the ethics of accounting lecturers in the Accounting Department of Brawijaya University Economic Faculty. Survey method was conducted to 125 respondents by using purposive sampling. Respondents’ criteria are active S1 students who are in the eighth semester and have taken Business Ethics course. Descriptive analysis using frequency test was also conducted. The research shows that most students state that accounting lecturers have gained and applied eight ethics principles. It is found that 16,46% very much agrees, while 52,26% agree on the positive statements in the questionnaire. Although generally accounting lecturers have good ethics, there are still unethical behaviours, i.e. Professions Responsibility (29,23%), Public Interest (26,63%), Objectivity (10,39%), Proffessional Competence and Prudence (3,9%), Confidentiality (14,29%), Professional Behaviour (15,59%).
Pengaruh Budaya Organisasi terhadap Kinerja Auditor pada Kantor Akuntan Publik di Malang dan Surabaya Hartidah, Ariyanti Dwi; Ludigdo, Unti
Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research is aimed to figure out the effect organization cultures with auditor’s job performance of KAP in Malang and Surabaya. This research uses questionnaire and sampling data uses purposive sampling method. This research also using of 60 from 119 auditors of 5 KAP in Malang and 5 KAP in Surabaya. Data analysis using Multiple Linier Regression with SPSS 15. The result of this research shown Power distance variable (X1), Individualism (X2), Masculinity (X3), and Uncertainty avoidance (X4) are affected simultaneously with Auditor’s job performance (Y), but in partial way only Individualism (X2) which are really affected significantly with Auditor’s job performance (Y), while Power distance variable (X1), Masculinity (X3) and Uncertainty avoidance (X4) are not affected  significantly.
Perilaku Auditor atas Penerapan Sistem Review Bertingkat dalam Manajemen KAP (dalam Perspektif Teori Kelas) Rustam, Akie Rusaktiva
Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research is a case study of Public Accounting Firm management behavior assessment in operational practices and management behavior analysis especially for audit practices implementation of hierarchical review system. The failure of the auditor in implementing audit process is called reduced audit quality (RAQ).  The research object is one of the local Public Accounting Firm in Malang which has not applied fair and appropriate organization structure and reward system yet.   Public Accountant Firm is a full professional organization, but in fact, based on Public Accountant  Firm practice and existence, especially in Malang, the organization structure, system and procedure as professionalism guarantee is informal organized, thus in developing and practicing, the element of management is organized based on board interest. Along with Hierarchical Review System implementation, auditor staff as an audit field worker would think this implementation as some form of suppression for them, mentally and financially. On Marx’s Class Theory perspective, hierarchical review system implementation showed different level of classes, higher and lower level. This different level of classes showed many problems and conflict of interest caused by unfair payment and job distribution. This problem can also cause Reduced Audit Quality (RAQ).
Faktor-faktor Pemakai yang Mempengaruhi Minat Pemanfaatan Sistem Informasi Hamzah, Ardi
Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The purpose of this research is to examine the effect performance expectancy, effort expectancy, social factors, fit to task and conditions that facilitate users on usage of information system at 4 regions government in Madura Island. The respondents of the research are employees who are using information technology system in their working environments. Data has been gathered by questionnaires and documentation. Sample total is 32 respondents. The result of research with partial regression indicates that performance expectancy, effort expectancy, and conditions which facilitate users of information system significantly affect usage of information system, while social factors and fit to task do not significantly affect usage of information system. The result of research with simultaneous regression indicates that performance expectancy, effort expectancy, social factors, fit to task and condition which facilitate users in using information system significantly affect usage of information system.
Penilaian Diri Praktisi dan Akademisi Akuntansi atas Kemampuan di Bidang Teknologi Informasi Harris, Lutfi
Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The International Federation of Accountants (IFAC) Education Committee issued IEPS 2, which state that information technology is pervasive in the world of business. Information technology can replace accountant’s role in financial statement preparation. Competence with this technology is imperative for professional accountant. The aim of this research is to examine accounting practitioner’s and educator’s self IT perceived knowledge level, towards the important of PC knowledge, system design and development know-how, accounting package awareness, information technology auditing and language programming knowledge  for accountant professionals. Purposive sampling, hence, is employed to determine the number of respondents that will capable to represent public accountant practitioners, management accountant practitioners, public sector accountant practitioner and accountant scholar. Moreover, the respondent will be drawn within the universities and firms located at Jakarta. The data collected, hence will be analyzed using Mann-Whitney U test to examine the difference among practitioners towards academicians. It is shown by the standardize U statistics with 0,05 level of significant, eighteen item expression’s scores are within acceptance region, confirm that there is no different perceived knowledge level among accountant scholar toward accountant professional.
Tinjauan Konseptual: Criteria Supplier-Selection, Integrasi Internal dan Eksternal Supply Chain terhadap Kinerja Perusahaan Pituringsih, Endar
Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Performance measurement reflects the company capability to prepare for the customer desired standard while it considers lower production and maintenance costs, higher product quality, reduced stock in process, deprived material processing cost, and shorter delivery deadline. Meanwhile, Supply Chain Management (SCM) has important meaning to empower consumer in maximizing customer value. Supply Chain Management (SCM) requires: internal integration (intra-organization) and external integration (inter-organization). Primary key of Supply Chain Management (SCM) will be having supplier as partner in the company strategy and satisfying the always changing market demand. Therefore, a selection among company strategy options in the global competition really produces a model of dominant integration, coordination, and cooperation in controlling global market, precisely through supply chain as important element to contribute to company performance improvement.
Penerapan Model Beneish (1999) dan Model Altman (2000) dalam Pendeteksian Kecurangan Laporan Keuangan Kartikasari, Rima Novi; Irianto, Gugus
Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Financial fraud is costly and it can be done by almost everyone within (and outside of) an organization. Prevention through early detection of fraud is an important way to reduce fraud. The objective of this research is to prove whether certain models may be utilized to detect financial statement fraud.  This study is using Beneish’s (1999) and Altman (2000) models to detect financial statement fraud. Two selected samples that meet with pre-determined criterion have been selected and explored. The result of the study shows that those models can be used to detect financial statement fraud.
ANGELS: Sistem Penilaian Tingkat Kesehatan (TKS) Bank Syari’ah Triyuwono, Iwan
Jurnal Akuntansi Multiparadigma Vol 2, No 1 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

ANGELS: Bank Sharia System of Health Valuation Level. This article aims to formulate system of health valuation level for sharia banks. The formulation begins from philosophical foundation to a concrete form but not at practical level. The analysis starts by criticizing the utilitarianism ethics basic values that are contained in the conventional sharia bank valuation system (CAMELS), through sharia ethics basic values. The philosophical purpose of sharia banks is formulated structurally: process, results and stakeholders. Next, the valuation system concept is formulated in the form of ANGELS: Amanah management, Non-economic wealth, Give out, Earnings, capital and assets, Liquidity and sensitivity to market, as well as Socio-economic wealth.   ANGELS: Sistem Penilaian Tingkat Kesehatan (TKS) Bank Syariah. Artikel ini bertujuan memformulasikan sistem penilaian tingkat kesehatan bank syari’ah.  Konsep diformulasikan dari pemikiran filosofis hingga pada pemikiran yang lebih konkrit, namun tidak sampai pada tataran teknis. Analisis dimulai dari kritik terhadap dasar nilai etika utilitarianisme yang terkandung dalam konsep sistem penilaian tingkat kesehatan bank konvensional (CAMELS), melalui dasar nilai etika syari’ah.  Berdasarkan pada nilai etika syari’ah ini, tujuan filosofis bank syari’ah diformulasikan dengan struktur: proses, hasil, dan stakeholders.  Selanjutnya, konsep sistem penilaian tingkat kesehatan bank syari’ah dirumuskan dalam bentuk ANGELS: Amanah management, Non-economic wealth, Give out, Earnings, capital and assets, Liquidity and sensitivity to market, dan Socio-economic wealth.
Perencanaan dan Penganggaran Pemerintah Daerah Otonomi Khusus Ditinjau dari Aspek Keprilakuan Fitri, Fauziah Aida; Indriani, Mirna
Jurnal Akuntansi Multiparadigma Vol 2, No 1 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Planning and Budgeting of Special Autonomy Local Government from Behavioral Aspect. The research objective is to identify behavioral factors  in the budgetary process with outcomes  key performance indicators for each behavioral component. This research was conducted in five areas in districts of the Governing of Aceh, Banda Aceh, Aceh Utara, Bireuen, Aceh Tengah and Aceh Jaya. Respondents were officials involved in drafting local budgets.  Data analysis was done at each stage of the budgeting process are the planning, implementation and accountability phase. Research results show that: 1) there is a good participation of personnel, 2) there is a good perception of justice, and 3) a good commitment to the objectives of personnel. Perencanaan dan Penganggaran Pemerintah Daerah Otonomi Khusu Ditinjau dari Aspek Keprilakuan. Tujuan dar riset ini adalah untuk mengindentifikasi faktor-faktor keprilakuan dalam proses penganggaran dengan hasil kunci indikator kinerja untuk setiap komponen. Riset ini dilakukan di lima area pada pemerintah Banda Aceh, Aceh Utara, Bireun, Aceh Tengah dan Aceh Jaya. Responden adalah pegawai yang terlibat dalam proes penganggaran lokal. Analisis data dilakukan pada setiap tahap proses penganggaran yaitu perencnaan, implementasi dan akuntabilitas. Hasil menunjukkan bahwa 1) terdapat partisipasi yang baik antara pegawai, 2) terdapat persepsi atas keadilan yang baik, dan 3) terdapat komitmen yang baik atas tujuan pegawai.

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