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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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AKUNTABILITAS PENGELOLAAN ZAKAT MELALUI PENDEKATAN MODIFIKASI ACTION RESEARCH Nurul Huda; Tjiptohadi Sawarjuwono
Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract. Zakat Management Accountability with Modified Action Research. This research aims to identify zakah management accountability problems faced by zakat institutions (OPZ) and to propose some solutions. The study employed a modified action research method. The result indicated that there were overlapping empowerment programs among the institutions, inaccurate data of mustahik and muzaki, limited number of partnerships among zakat institutions, expensive promotion model, and limited number of professional zakah officials. The agenda of action to raise zakat management accountability are the compilation of mustahik and muzaki’s data through mosques, cooperation with higher education, and the making of zakah as a national program across departments and the collaboration with IKADI and DKM.Abstrak: Akuntabilitas Pengelolaan Zakat melalui Pendekatan Modifikasi Action Research. Penelitian ini bertujuan mengidentifikasi persoalan akuntabilitas yang dihadapi organisasi pengelola zakat (OPZ) dan memberikan usulan pemikiran terhadap persoalan tersebut. Penelitian ini menggunakan metode modifikasi action research. Hasil riset menunjukkan tumpang tindihnya program pemberdayaan antar OPZ, data muzaki dan mustahik tidak akurat, terbatasnya kemitraan OPZ, kebijakan pemerintah bertentangan dengan program pendayagunaan, belum didapatkan model promosi murah dan keterbatasan tenaga amil yang profesional. Penelitian ini mengusulkan pemikiran untuk meningkatkan akuntabilitas zakat, yaitu kompilasi data mustahik dan muzaki melalui masjid, penyiapan tenaga amil bekerjasama dengan dunia Perguruan Tinggi, dan perlunya distribusi zakat sebagai program nasional dan lintas departemen, kerjasama dengan IKADI dan DKM.

LEAN MANUFACTURING IMPLEMENTATION: AN APPROACH TO REDUCE PRODUCTION COST Iraswari Iraswari; Helmy Adam
Jurnal Akuntansi Multiparadigma Vol 3, No 1 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract: Lean Manufacturing Implementation: An Approach To Reduce Production Cost. Opportunities to improve production processes and reduce production cost through the implementation of lean manufacturing in small medium garment manufacturing are presented in this research. This research shows that there is a possibility of decrease in production cost and increase in return on sales. Lean manufacturing implementation can eliminate waste in the production process. This is a set of techniques for identification and elimination of waste gathered from The Ford Production, Statistical Process Control and other techniques. Improvement of quality could be carried out while time and cost of production are being reduced. Abstrak: Implementasi Lean Manufacturing: Suatu Pendekatan Biaya Produksi. Kesempatan untuk memperbaiki proses produksi melalui implementasi lean manufacturing di sebuah usaha produksi garmen kecil dan menengah, dipresentasikan dalam artikel ini. Riset ini menunjukkan bahwa ada kemungkinan untuk mengurangi biaya produksi dan meningkatkan tingkat pengembalian penjualan. Implementasi lean manufacturing dapat mengeliminasi pembuangan dalam proses produksi. Ini merupakan suatu set teknik pengeindentifikasian and pengeliminasian pembuangan yang diambil dari The Ford Production, Statistical Process Control dan teknik lain. Perbaikan kualitas dapat diperbaiki pada saat yang sama waktu dan biaya dapat direduksi.

IMPLEMENTASI JUST IN TIME LAYANAN PENERBITAN NOMOR POKOK WAJIB PAJAK Ali Tafriji Biswan; Ferianto Wardani
Jurnal Akuntansi Multiparadigma Vol 8, No 2 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Implementasi Just in Time Layanan Penerbitan Nomor Pokok Wajib Pajak. Penelitian ini memiliki tujuan untuk menganalisis penerapan Just-in-Time (JIT) untuk proses penerbitan Nomor Pokok Wajib Pajak (NPWP) melalui Pelayanan Terpadu Satu Pintu pada Badan Koordinasi Penanaman Modal (BKPM). Metode yang digunakan adalah deskripsi kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa layanan penerbitan NPWP merupakan implementasi konsep JIT dengan kesesuaian karakteristik yakni pull system, cellular manufacturing, serta time and resources reduction. Selain itu, keseluruhan proses layanan jasa dapat dilakukan oleh satu petugas multiskilled dalam satu loket. Abstract: Just in Time Implementation on The Issuance Of Taxpayer Identification Number. This study aims to analyze the implementation of Just-in-Time (JIT) for the issuance of a Taxpayer Identification Number (NPWP) through one stop integrated services at Investment Coordinating Board. The method of this research is a qualitative description with case study approach. The results showed that NPWP issuance services represent as an implementation of JIT concept with its characteristics of pull systems, cellular manufacturing, and time and resources reduction. In addition, the entire service process can be performed by one multiskilled officer in a counter.

INTERPRETASI PANCASILA DAN ISLAM UNTUK ETIKA PROFESI AKUNTAN INDONESIA Sirajudin Sirajudin
Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract: Interpretation of Pancasila and Islam for Indonesian Accountant Ethics. Ethic’s matters in business and professions are varied garishly day by day. Uniquely, unethical attitude ignores human race and places. It could happen in any part of the world including Indonesia. Indonesia with moslem citizen as majority and with Pancasila as its ideology, is also experiencing unethical behaviour, including in accounting area. This article tries to elaborate about the ethic anomaly that happen in accountants by connecting it with education of Pancasila. It then offer how Islam can become a conduct ethic that can be adopted by accountants of Indonesia.Abstrak: Interpretasi Pancasila dan Islam untuk Etika Profesi Akuntan Indonesia. Permasalahan etika dalam bisnis dan profesi semakin hari semakin marak dan beragam. Uniknya perilaku tidak etis tidak kenal ras atau tempat. Ia bisa saja terjadi di belahan dunia manapun termasuk Indonesia. Indonesia yang mayoritas penduduknya muslim dan mengklaim berideologi Pancasila seolah tidak luput dari kasus-kasus pelanggaran etika termasuk di ranah akuntansi. Tulisan ini berupaya menjabar sekitar anomali etika yang terjadi di profesi akuntan dengan mengkaitkan terhadap pendidikan Pancasila. Tulisan ini mengajukan sebuah tawaran bagaimana Islam mengatur etika yang bisa dipakai dalam profesi akuntan Indonesia.

TAFSIR PERILAKU ETIS MENURUT MAHASISWA AKUNTANSI BERBASIS GENDER Riza Sofia Nova Sari; Rahmat Zuhdi; Nurul Herawati
Jurnal Akuntansi Multiparadigma Vol 3, No 1 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract: Interpretation of Accounting Students Ethical Behaviour based on Gender. The aim of this study is to unearth the understanding of accounting student about ethics, both male and female. This study uses qualitative approach through hermeneutics. Data collection techniques used are interview, observation, and documentation. The analysis is based on data from 6 informants Result of the study shows that the interpretation of ethical behavior is similar between male and female accounting student. However, the understanding in ethics application in behavior is not the same between male and female accounting students. In general, female student has a better interpretation than that of male student.Abstrak: Tafsir Perilaku Etis Menurut Mahasiswa Akuntansi Berbasis Gender. Penelitian ini bertujuan untuk mengetahui bagaimana tafsir perilaku etis menurut Mahasiswa dan Mahasiswi Akuntansi. Penelitian ini merupakan penelitian kualitatif dengan pendekatan hermeneutika. Teknik pengumpulan data dilakukan dengan wawancara, observasi, dan dokumentasi. Informan yang digunakan sebanyak 6 orang. Hasilnya menunjukkan bahwa mahasiswa dan mahasiswi Akuntansi mempunyai penafsiran yang serupa atas konsep etika. Ditemukan pula bahwa mahasiswi Akuntansi memiliki penafsiran yang berbeda dan lebih baik dibandingkan dengan Mahasiswa Akuntansi terhadap etika.

PERILAKU PENGUSAHA MIKRO BETAWI PERANTAUAN TERHADAP COST REDUCTION Niswatin Niswatin; Sahmin Noholo; Hartati Tuli; Ayu R Wuryandini
Jurnal Akuntansi Multiparadigma Vol 8, No 3 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Perilaku Pengusaha Mikro Betawi Perantauan terhadap Cost Reduction. Penelitian ini mencoba mengungkap makna cost reduction dalam perspektif pengusaha mikro Betawi perantauan. Fenomenologi digunakan sebagai metode dalam penelitian ini. Penelitian ini menemukan bahwa pengusaha mikro Betawi perantauan memaknai cost reduction sebagai cara menghemat biaya untuk menghasilkan produk. Mereka berupaya menjaga keberlangsungan usaha dengan mempertimbangkan aspek pelanggan. Selain itu, eksistensi usaha juga dilakukan dengan menjunjung tinggi nilai kebudayaan Betawi, Gorontalo, dan agama Islam. Hal ini ditemukan ketika mereka meyakini bahwa tidak semua konten pengeluaran dapat diartikan sebagai biaya yang harus dihindarkan atau dilakukan efisiensi. Abstract: The behavior of the Overseas Betawi Micro Entrepreneur to Cost Reduction. This research tried to reveal the meaning of cost reduction in the perspective of Betawi overseas micro entrepreneurs. Phenomenology was used as a method in this study. This research found that Betawi micro entrepreneurs perceive cost reduction as a cost-saving way to produce the product. They strive to maintain business continuity by considering the customer aspect. In addition, the existence of business is also done by upholding the value of Betawi culture, Gorontalo, and Islam religion. This has been found when they believe that not all expenditure content can be interpreted as cost-avoided or efficiency.

ENGAGING IN EARNINGS MANAGEMENT TO AVOID NEGATIVE EARNINGS Imam Subekti
Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract. Engaging in Earnings Management to Avoid Negative Earnings. The purpose of this study is to investigate the earnings management behavior of companies listed in the Indonesia Stock Exchange (ISE). Specifically, the study investigates whether companies engaging in real earnings management or accrual management intent to avoid negative earnings; it also examines whether earnings management behavior supports efficient contracting or opportunistic behavior perspective. The sample of this study comprised 166 firm-years of manufacturing industrial sector during the period 2004 – 2005. Using multiple regressions, the study finds evidence that the companies engage in both earnings management, which are discretionary expenses (proxy of real earnings management) and accruals management. This evidence supports the studies of Graham, Harvey, & Rajgopal (2005) and Roychowdhury (2006). Another result shows that the real earnings management conducted by the companies is efficient partially, while the accruals management is opportunistic.

PENGARUH LOCUS OF CONTROL TERHADAP KINERJA DAN KEPUASAN KERJA INTERNAL AUDITOR DENGAN KULTUR LOKAL TRI HITA KARANA SEBAGAI VARIABEL MODERASI Komang Adi Kurniawan Saputra
Jurnal Akuntansi Multiparadigma Vol 3, No 1 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

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.

PENGARUH BELANJA PENDIDIKAN TERHADAP KINERJA PENDIDIKAN DENGAN GOOD GOVERNANCE SEBAGAI VARIABEL PEMODERASI Imam Hidayat; Rosidi Rosidi; Erwin Saraswati
Jurnal Akuntansi Multiparadigma Vol 3, No 2 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract:The Effect of Education Spending to Education Performance with Good Governance as Moderating Variable. This study aims to test empirically the effect of education spending on educational performance using multiple linear regression analysis. The approach used to test the moderating variable with the absolute value of the difference method. Regression testing was performed on 63 samples of both elementary and junior high schools from total population 167 in the district of East Kalimantan Province Bulungan in the period 2011. The results showed that the higher education spending, the more it will improve educational performance. Good governanceaffects educational performance independently either simultaneously or partially. Abstrak:Pengaruh Belanja Pendidikan Terhadap Kinerja Pendidikan Dengan Good Governance Sebagai Variabel Pemoderasi. Penelitian ini bertujuan untuk menguji pengaruh belanja pendidikan terhadap kinerjapendidikan.Penelitian ini merupakan model kuantitatif dengan metode analisis regresi linear berganda.Metode nilai selisih mutlakdigunakan untuk menguji variabel moderasi.Pengujian regresi dilakukan pada 63 sampel sekolah SD dan SMP dari populasi 167 di Kabupaten Bulungan Propinsi Kalimantan Timur periode 2011. Hasil penelitian menunjukkan bahwa semakin tinggi belanja pendidikan, semakin meningkatkan kinerja pendidikan.Variabel Good Governance juga mempengaruhi kinerja pendidikan secara independen baik secara simultan maupun parsial.

DETERMINAN KEBIJAKAN DIVIDEN Nurani Puspa Ningrum
Jurnal Akuntansi Multiparadigma Vol 8, No 3 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Determinan Kebijakan Dividen. Penelitian ini bertujuan menguji determinan kebijakan dividen berdasarkan profitabilitas dan leverage dengan menggunakan moderasi kepemilikan manajerial dan likuiditas. Analisis regresi multipel digunakan sebagai metode untuk menguji determinan tersebut. Penelitian ini menunjukkan bahwa besarnya laba sangat menentukan pembagian dividen, sedangkan ada atau tidaknya pembatasan hutang tidak mampu memengaruhi dividen. Sebaliknya, kepemilikan manajerial menurunkan jumlah dividen pada saat kepemilikan saham oleh manajer tersebut cukup tinggi, dan likuiditas tidak mampu meningkatkan atau menurunkan jumlah dividen karena tingginya likuiditas akan semakin menimbulkan konflik agensi. Abstract: Determinant of Dividend Policy. This study would examine the determinants of dividend policy based on profitability and leverage by using moderation of managerial and liquidity ownership. Multiple regression analysis was used as a method. This study showed that the amount of profit is very decisive dividend distribution, whereas the presence or absence of debt restrictions were not able to affect dividends. In contrast, managerial ownership decreased the amount of dividends when the share ownership by the manager was high enough, and liquidity wass not able to increase or decrease the amount of dividends because of the high liquidity would increase the agency conflicts.

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