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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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THE CONCEPT OF SOCIAL RESPONSIBILITY DISCLOSURES FOR ISLAMIC BANKS BASED ON SHARI’AH ENTERPRISE THEORY Intan Meutia
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract. The Concept of Social Responsibility Disclosures for Islamic Banks based on Shari’ah Enterprise Theory. This research aims to develop the concept and characteristics of social responsibility disclosure and items for the social responsibility disclosure of Islamic banks. This research was conducted based on the critical paradigm by using Habermas’s Theory of Communication Action extended to spirituality in understanding social reality. This study also uses Shari’ah Enterprise Theory to analyze and to produce the concept of social responsibility disclosure for Islamic banks. Analysis was conducted on the annual reports of three Islamic banks in Indonesia, Bank Mega Syariah, Bank Syariah Mandiri and Bank Muamalat Indonesia. Interviews with stakeholders, including direct and indirect stakeholders were also conducted. Spiritual values were found during the research. These values are sharing, rahmatan lil alamin and maslaha. These values are used as guidance in developing items of social responsibility disclosure. Furthermore, a concept of social responsibility disclosure is derived based on the Shari’ah Enterprise Theory. This research proposes a form of social responsibility disclosure for Islamic banks that show efforts to meet vertical accountability to God, and horizontal accountability to people and environment, as well as to consider the material and spiritual needs of stakeholders and to disclose information both qualitatively and quantitatively.

THE ROLE OF AUDIT BUREAU IN ERADICATING FINANCIAL CORRUPTION IN LIBYA Jaber Shariha
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

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.

PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI: DIMENSI FRAUD TRIANGLE Annisa Fitriana; Zaki Baridwan
Jurnal Akuntansi Multiparadigma Vol 3, No 2 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract: Academic Fraud Behaviour of Accountinng Students: Fraud Triangle Dimension. This study examine the dimensions of Fraud Triangle to explain this effect on the student’s cheating. This study uses a model of research The Academic Dishonesty Scale modifi cation. Sample in this study were 217 accounting students in Brawijaya University Malang. Data was collected through survey methods. This study have obtained empirical evidence that student’s cheating behaviorwas determined by the dimensions of the Fraud Triangle consists of incentive, opportunity and rationalization. Abstrak: Perilaku Kecurangan Akademik Mahasiswa Akuntansi: Dimensi Fraud Triangle. Studi ini menguji dimensi Fraud Triangle untuk menjelaskan perilaku kecurangan akademik mahasiswa dengan menggunakan model The Academic Dishonesty Scale modifi cation.Sampel penelitian adalah 217 mahasiswa akuntansi Universitas Brawijaya Malang. Data dikumpulkan dengan metoda survei. Hasil penelitian memperoleh bukti empiris bahwa perilaku kecurangan mahasiswa ditentukan oleh dimensi Fraud Triangle yaitu tekanan, peluang dan rasionalisasi.

FLYPAPER EFFECT: SEBELUM DAN SESUDAH PENERAPAN STANDAR AKUNTANSI PEMERINTAH AKRUAL Subadriyah Subadriyah
Jurnal Akuntansi Multiparadigma Vol 8, No 3 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Flypaper Effect: Sebelum dan Sesudah Penerapan Standar Akuntansi Pemerintah Akrual. Penelitian ini memiliki tujuan untuk mengetahui terjadinya flypaper effect pada pemerintah daerah sebelum dan sesudah penerapan Standar Akuntansi Pemerintah berbasis akrual. Metode yang digunakan dalam penelitian ini adalah regresi multipel dan paired sampel t-test. Penelitian ini menunjukkan bahwa fenomena flypaper effect semakin berkurang setelah penerapan Standar Akuntansi Pemerintah. Meskipun demikian penurunnya kecil. Hal ini disebabkan karena belum adanya syarat dan kepastian kebijakan teknis dalam pemberian dana alokasi umum. Oleh karena itu, faktor kelembagaan dan kepastian kebijakan teknis harus dibuat. Abstract: Flypaper Effect: Before and After The Implementation of Accrual Government Accounting Standards. This study aims to determine the occurrence of flypaper effect on local governments before and after the implementation of Accounting Standards Government-based accruals. The method used in this research is multiple regression and paired t-test sample. This study shows that the phenomenon of flypaper effect decreases after the application of the standard. Nevertheless the reduction is small. This happens because there is no requirement and certainty of technical policy in giving general allocation fund. Therefore, institutional factors and technical policy certainty must be made.

ANALISIS PENGARUH PERUBAHAN PERATURAN PERPAJAKAN PADA SEKTOR USAHA JASA KONSTRUKSI DI INDONESIA M Khoiru Rusydi
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Construction service business sector is one of the sectors that experience a rapid growth after economic crisis in 1998. In 2002, the value of capitalization industry reached up to Rp.110,052 billion and kept on increasing up to Rp 173,44 billion in 2005. There are 96.000 registered taxpayers both personal and corporate. However, the increasing capitalization is not comparable to the increasing tax collection (PPh article 23). For example in 2005 when the value of capitalization was Rp. 173,44 billion, the contribution of tax for this sector reached only Rp 1,7 trilliun or 1%. Such discrepancy urges the government to establish regulation namely Peraturan Pemerintah Republik Indonesia Nomor 51 Tahun 2008 on Tax of Construction Business Service. This regulation is an amendment of Peraturan Perpajakan Nomor 140 Tahun 2000. There is a change in project gross profit tariff and its final treatment based on its classification. Less than a year later, debates surrounding this regulation gave way to a new regulation Nomor 40, 2009. This article is aimed to analyze the discrepancy caused by the three regulations. There is a significant change of 1.4% for planning and controlling service. There is 2.35% change of tariff for executor service provider.

MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN TINGKAT KEPATUHAN PENGUSAHA KENA PAJAK Lasnofa Fasmi; Fauzan Misra
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Modernisasi Sistem Administrasi Perpajakan dan Pengaruhnya Pada Tingkat Kepatuhan Pengusaha Kena Pajak. Tujuan dari penelitian ini adalah menganalisa pengaruh dari modernisasi sistem administrasi perpajakan pada tingkat kepatuhan pengusaha kena pajak (PKP), khususnya untuk Pajak Pertambahan Nilai (PPN). Penelitian ini menggunakan convenience sampling dengan 39 responden. Modernisasi sistem administrasi meliputi empat dimensi yaitu struktur organisasi, prosedur organisasi, strategi organisasi, dan budaya organisasi. Kepatuhan PKP diukur dengan kepatuhan untuk melakukan pendaftaran, penghitungan dan pembayaran, serta pelaporan dan pembayaran pajak. Temuan menunjukkan bahwa modernisasi sistem administrasi perpajakan secara signifikan berpengaruh pada kepatuhan PKP. Abstract: Tax Administration System Modernization and its Effect on the Level of Compliance of Taxable Entrepreneur. The objective of this research is to analyze the influence of tax administration system modernization on the tax compliance of taxable entrepreneur for Value Added Tax (VAT). Tax administration system modernization consists of four dimensions, namely organizational structure, organizational procedures, organization strategy and organization culture. Tax compliance was measured from compliance in registering, calculation and payment, reporting and to pay tax arrears. This research used a convenience sampling method and collected 39 samples. Data used in this research obtain through questionnaires. Research findings show that tax administration system modernization significantly influence taxpayer compliance. This research also shows that taxpayers have a higher compliance rate in registering and to pay their tax arrears than compliance in payment and reporting.

ACCOUNTING AND MATERIALISM IN THE HISTORY OF IDEAS Ratnam Alagiah
Jurnal Akuntansi Multiparadigma Vol 3, No 3 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract: Accounting and Materialism in the History of Ideas. Current popular culture is connected to the birth of a secular and materialistic interpretation of reality. Materialism, which is the tendency to be more concerned with material values through rational experimentation and discourse. This paper applies Foucault’s genealogy to explain that materialism is a product of a series of historical events that are closely related to the practice of accounting. Second, accounting and “scientific materialism” have been instrumental in paving the course to their and our common failure. Third, the paper proposes a shift away from our impulse for a mere material existence leading to what has now become ‘popular culture’, to a vision of enhancing ‘an ever advancing civilization’. Abstrak: Akuntansi dan Materialisme dalam Sejarah Ide. Budaya populer saat ini terkait dengan kelahiran interpretasi realitas yang sekular dan materialistik. Materialisme yaitu kecenderungan untuk lebih peduli pada nilai-nilai material, melalui percobaan dan diskursus rasional. Artikel ini menggunakan genealogi Foucault untuk menjelaskan bahwa materialisme adalah produk dari suatu seri kejadian-kejadian historis yang terkait erat dengan praktik akuntansi. Artikel ini menjelaskan bahwa akuntansi dan materialisme sains membentuk arah kegagalan kita. Artikel ini mengusulkan perpindahan paradogma dari sekadar eksistensi materialisme ke budaya populer, hingga suatu visi peradaban yang berkembang terus menerus.

PARTISIPASI ANGGARAN DAN KEPUASAN KERJA MANAJEMEN PERGURUAN TINGGI MUHAMMADIYAH SE-INDONESIA Helmy Adam
Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

This research is aimed to find the causes of the inconsistencies in several research findings (Brownell 1981, 1982a; Frucot & Shearon 1991, Indriantoro 1995). Lucket & Eggleton’s finding (1991) of the role of locus of indicates that task uncertainty could determine the effect of locus of control as a moderating variable. This research involves 88 Dean/Financial Dean Assistants of Muhammadiyah Higher Education in Indonesia. Using 3-way interaction, it is shown that task uncertainty has significant effect on the locus of control’s moderating role. In higher task uncertainty conditions, managers who have internal locus of control will be more satisfied as higher participation occurs, while managers who have external locus of control, will be more dissatisfied when higher participation occurs. In contrast, in lower task uncertainty, locus of control does not indicate moderating roles, because both internal and external locus of controls has the same positive effect on responding the budgetary increasing participation.

MEMBAWAKAN CINTA UNTUK AKUNTANSI Sylvia Sylvia
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Membawakan Cinta untuk Akuntansi. Artikel ini bertujuan mengkaji netralitas akuntansi modern atas laporan keuangan yang disajikan kepada para stakeholder. Sebagai bahasa bisnis, akuntansi berkomunikasi secara selective silence, lebih memilih diam atas berita buruk namun dengan segera menyampaikan berita baik untuk menarik perhatian pemilik modal dan kreditur. Kepentingan pihak yang lebih luas seringkali diabaikan. Untuk itu, artikel ini mencontohkan upaya sarat cinta oleh akademisi dan praktisi akuntansi untuk menyeimbangkan akuntansi yang materialis dengan mengangkat nilai-nilai etika, moral, spritualitas, budaya lokal, serta altruisme ke dalam akuntansi.Abstract: Presents Love for Accounting. This article aims to review the neutrality of modern accounting in presenting financial statements to stakeholders. As the language of business, accounting communicates in selective silence, preferring to silence for the bad news but convey the good news immediately to attract the attention of investors and creditors. The interests of the broader stakeholders often neglected. To that end, this article exemplifies the love-laden effort by academicians and practitioners to balance the materialist accounting by induce the morality and spirituality values, local culture, as well as altruism into accounting.

ANALISIS BUDAYA ORGANISASI DAN ASIMETRI INFORMASI DALAM SENJANGAN ANGGARAN Ernawaty Usman; Selmita Paranoan; Sugianto Sugianto
Jurnal Akuntansi Multiparadigma Vol 3, No 3 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract: Analysis of Organizational Culture and Information Asymmetry Budgetary Slack. This study aims to 1) examine the influence of budget participationon budgetary slack. 2) examine the influence organizational culture as anindependent variable, pure or quasi moderation in the relationship between budgetaryparticipation with the budgetary slack. 3) examine the information asymmetry as an independent variable, pure or quasi moderation moderation in the relationship between budgetary participation with the budgetary slack. The method ofanalysis is the field of research and multiple linear regression analysis. The results showed that 1) budget participation has a positive relationship with budgetary slack. 2). organizational culture is a moderating variable and 3) Information asymmetryas quasi moderating variables. Abstrak: Analisis Budaya Organisasi dan Asimetri Informasi dalam Senjangan Anggaran. Penelitian ini bertujuan 1) menguji pengaruh partisipasi anggaran terhadap senjangan anggaran. 2) menguji budaya Organisasi sebagai variabel independen, pure moderasi atau kuasi moderasi terhadap hubunganantara partisipasi anggaran dengan senjangan anggaran. 3) menguji asimetri informasi sebagai variabel independen, pure moderasi atau kuasi moderasi terhadap hubungan antara partisipasi anggaran dengan senjangan anggaran. Metode analisis yang digunakan adalah yaitu penelitian lapangan dan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa 1) Partisipasi anggaran memiliki hubungan positif terhadap senjangan anggaran 2) Budaya organisasi merupakan variabel moderasi dan 3) Asimetri informasi sebagai variabel kuasi moderasi.

Page 31 of 78 | Total Record : 771

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