Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Jurnal Akuntansi Multiparadigma

jamal
Website

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

34 35 36 37 38

PENGUNGKAPAN PRO FORMA, MENDUKUNG ATAU MENYESATKAN INVESTOR? Yohanis Rura
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Pro forma is originated from Latin. It contains different meaning depends on which discipline it is used. In accounting, pro forma disclosure is used to show effect of important transaction which occurs after the end of periods, or which occurs during period but not fully reflected in historical cost financial statement of a firm. Pro forma disclosure has the objective to support (but might mislead) investor in decision making focused on particular influence of important transaction. Company with low GAAP profit information; less profitable company and has higher level of debt but more liquid, whose P-E ratio and market to book is higher than other companies in the industry; has the tendency to do pro forma disclosure. Pro forma disclosure has been supported by several theories such as: efficient market theory, catering theory, agency theory, signaling theory, and stakeholder theory. However, there are problems in reporting pro forma figures. There is no standard to it. Therefore, information on pro forma disclosure might also mislead less sophisticated investor.

DETERMINAN MINAT KEPERILAKUAN DAN PERILAKU MENGGUNAKAN SISTEM ENTERPRISE RESOURCE PLANNING Kurniasari Novi Hardanti; Imam Subekti; Endang Mardiati
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Determinan Minat Keperilakuan dan Perilaku Menggunakan Sistem Enterprise Resource Planning. Studi ini bertujuan untuk menguji determinan minat keperilakuan untuk menggunakan sistem Enterprise Resource Planning (ERP) pada manajer dan karyawan PT PLN Distribusi Jawa Timur dengan menggunakan metode survei. Studi ini merupakan pengembangan model Theory of Planned Behaviour (TPB). Hasil studi menunjukkan bahwa kontrol perilaku persepsian, kegunaan persepsian, dan kompatibilitas memengaruhi minat dalam menggunakan sistem ERP. Selain itu, minat keperilakuan dan pengalaman menggunakan komputer berpengaruh terhadap perilaku untuk menggunakan sistem ERP. Analis sistem dan manajer seharusnya memastikan bahwa sistem yang diperkenalkan pada pengguna merupakan hal yang berguna.Abstract: Determinant of Behaviour Intention and Behaviour on Using Enterprise Resource Planning System. The purpose of this study was to examine effect of determinant of behaviour intention and behaviour on using Enterprise Resource Planning (ERP), by employing survey method. These determinants are developed from the Theory of Planned Behaviour (TPB) model. This research revealed that perceived behaviour control, perceived usefulness, and compatibility affected behavioural intention in using ERP system. Further, the behavioural intention and the experience of using computer affect behaviour in using ERP system. Systems analyst and manager should ensure that the ERP system introduced to the user is useful.

METHODOLOGICAL PERSPECTIVE IN CONSTRUCTING SPIRITUALITY AND DIGNITY-BASED ACCOUNTING Choirul Anwar
Jurnal Akuntansi Multiparadigma Vol 3, No 2 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract: Methodological Perspective In Constructing Spirituality And Dignity-Based Accounting. One of the boarding schools in Indonesia is Pondok Pesantren Tebuireng. It is interesting to study how Pondok Pesantren maintains its existence in highly competitive era. This study discusses the role of social culture and passion for applying accounting to maintain organizational survival that can be considered as an intellectual capital. The paradigm used in this study is qualitative paradigm. The exploration and collection of data will be carried out by using Hasan Hanafi ’s hermeneutic interpretation of phenomenology that is known as triadic elements. Abstrak: Perspektif Metodologis dalam Mengkonstruksi Akuntansi berbasis Spiritual dan Harga Diri. Salah satu pondok pesantren di Indonesia adalah Pondok Pesantren Tebuireng. Sangat menarik untuk mempelajari bagaimana Pondok Pesantren ini mampu mempertahankan keberadaannya di era yang sangat kompetitif. Penelitian ini membahas peran sosial budaya dan semangat untuk menerapkan akuntansi dalam kelangsungan hidup organisasi yang dapat dianggap sebagai modal intelektual. Paradigma yang digunakan dalam penelitian ini adalah paradigma kualitatif. Cara bagaimana mengeksplorasi dan mengumpulkan data adalah dengan menggunakan interpretasi hermeneutik fenomenologi Hasan Hanafi yang disebut sebagai Triadic Elements.

APAKAH KARAKTERISTIK KEPALA DAERAH BERDAMPAK TERHADAP KINERJA PEMERINTAHAN? Agus Reza Pahlevi; Doddy Setiawan
Jurnal Akuntansi Multiparadigma Vol 8, No 3 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Apakah Karakteristik Kepala Daerah Berdampak terhadap Kinerja Pemerintahan? Tujuan dari penelitian ini adalah menguji pengaruh karakteristik kepala daerah terhadap kinerja pemerintah daerah di Indonesia. Uji regresi data panel digunakan sebagai metode penelitian. Hasil pengujian menunjukkan kepala daerah yang mempunyai umur lebih tinggi dan masa kerja yang lebih lama serta gender perempuan dapat memberikan kontribusi positif terhadap kinerja pemerintah daerah. Kepala daerah menggunakan pengalaman mereka untuk meningkatkan kinerja pemerintah daerah. Selain itu, penelitian ini juga menunjukkan tingkat pendidikan kepala daerah tidak memberikan dampak positif terhadap kinerja karena mereka cenderung memutuskan kebijakan berdasarkan prinsip dan lingkungan sosial. Abstract: Does the Characteristic of Regional Head Affect to Government Performance? The purpose of this study is to examine the influence of regional head characteristics on the performance of local government in Indonesia. The panel data regression test is used as a research method. The test results show that heads of regions with higher age and longer service life and women's gender can contribute positively to the performance. They use their experience to improve local government performance. In addition, this study also shows that the level of education of local heads don’t have a positive impact on performance because they tend to decide policies based on principles and social environment.

PERFORMANCE MEASUREMENT SYSTEM IN ISLAMIC BANK: SOME ISSUES AND CONSIDERATIONS Noval Adib; Siti Nabiha Abdul Khalid
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract. Performance Measurement System in Islamic Bank: Some Issues and Considerations. There are various evidences show that business that complied with Islamic laws, i.e. Islamic business has succeeded. Islamic bank is the most prominent model of Islamic business that is acknowledged widely which could be proven by its existence in many countries, whether in Muslim majority countries or non-Muslim majority countries. As Islamic banks grow rapidly, an issue that needs to be addressed is regarding performance measurement in Islamic bank. However, even though there are many studies on Islamic banking, issues of performance measurement in Islamic bank receive very little attention among researchers. In fact, research on performance measurement in service sector is very rare compared to the manufacturing sector. The purpose of this article is to discuss issues on performance measurement in Islamic bank. As a banking system that based on Islamic tenets, Islamic bank is supposed to have certain unique criteria of performance. Some models of performance measurement commonly used in conventional banks will be analyzed to determine whether they are applicable in Islamic banks. Some issues will be discussed as well regarding the establishment of Islamic performance measurement model that can reflect comprehensive effectiveness that meets Islamic requirement of performance.

TELAAH KUALITAS INFORMASI LAPORAN KEUANGAN DAN ASIMETRI INFORMASI SEBELUM DAN SETELAH ADOPSI IFRS Levinda Edvandini; Bambang Subroto; Erwin Saraswati
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Telaah Kualitas Informasi Laporan Keuangan dan Asimetri Informasi Sebelum dan Setelah Adopsi IFRS. Penelitian ini bertujuan menguji kualitas informasi laporan keuangan dan asimetri informasi sebelum dan setelah adopsi IFRS di Indonesia. Penelitian ini menggunakan value relevance sebagai proksi dari kualitas informasi laporan keuangan dan bid ask spread sebagai proksi dari asimetri informasi. Sampel dalam penelitian ini adalah 129 perusahaan publik yang terdaftar di Bursa Efek Indonesia pada periode 2008 dan 2012. Penelitian ini menggunakan analisis regresi dan uji beda Paired-Sample t Test. Hasil penelitian menunjukkan bahwa terjadi peningkatan kualitas informasi laporan keuangan dan asimetri informasi mengalami penurunan setelah adopsi IFRS. Abstract: The Study of Financial Statement Information Quality and Information Asymetry Before and After IFRS Adoption. This study examines quality of financial statement information and information asymetry before and after the adoption of IFRS in Indonesia. The study uses value relevance as the proxy of the quality of financial statement information and the bid ask spread as the proxy of information asymmetry. The sample in this research was 129 public companies listed on the Indonesia Stock Exchange in the period of 2008 and 2012. This study employed regression analysis and Paired-Sample t Test. The results showed that there is an increasing quality of financial statement information after the adoption of IFRS and that the information asymmetry decreased after the adoption of IFRS.

STUDI EMPIRIS TINGKAT UNDERPRICING PADA INITIAL PUBLIC OFFERING Fanny Rastiti; Daniel Sugama Stephanus
Jurnal Akuntansi Multiparadigma Vol 6, No 3 (2015): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Studi Empiris Tingkat Underpricing pada Initial Public Offering. Kegiatan Initial Public Offering (IPO), underpricing masih sering terjadi. Hal ini dikarenakan adanya informasi asimetris antara emiten dengan underwriter. Penelitian ini bertujuan menganalisis faktor akuntansi dan faktor non akuntansi yang memengaruhi tingkat underpricing. Penelitian ini merupakan penelitian kuantitatif dengan analisis regresi. Data dalam penelitian adalah perusahaan yang melakukan IPO pada tahun 2010 – 2014. Faktor akuntansi meliputi ROA, DER, CR, dan SIZE. Faktor non akuntansi meliputi OFFER, AGE, reputasi auditor, dan reputasi underwriter. Hasil menunjukkan hanya reputasi underwriter yang memengaruhi tingkat underpricing. Hal ini mengindikasikan bahwa reputasi underwriter sangat penting bagi perusahaan dalam melakukan IPO untuk mengurangi tingkat underpricing.Abstract: Empirical Study of Underpricing Rate on Initial Public Ofering. At Initial Public Offering (IPO), underpricing still happened. This is due to asymmetric information between fims and underwriters. This research to analyze accounting factors and non-accounting factors which affect the level of underpricing. This research is quantitative research with regression analysis. The datas of this research are companies which did an IPO in 2010 – 2014. Accounting factors are ROA, DER, CR, and SIZE. Non-accounting factors are OFFER, AGE, auditor’s reputation, and underwriter’s reputation. Results showed that only underwriter’s reputation affects underpricing. This indicates that underwriter’s reputation is very important for fims to reduce underpricing in an IPO.

PERSEPSI KONSTITUEN TERHADAP AKUNTABILITAS KEUANGAN PARTAI POLITIK (STUDI DI KOTA MALANG) Masiyah Kholmi
Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

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.

AKUNTANSI BANTENGAN : PERLAWANAN AKUNTANSI INDONESIA MELALUI METAFORA BANTENGAN DAN TOPENG MALANG Amelia Indah Kusdewanti; Achdiar Redy Setiawan; Ari Kamayanti; Aji Dedi Mulawarman
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Akuntansi Bantengan: Perlawanan Akuntansi Indonesia melalui Metafora Kesenian Bantengan dan Topengan Malang. Tujuan studi ini mengusulkan bahwa melakukan perlawanan pada ‘kuasa’ yang sedang berperang merupakan usaha yang melelahkan. Bentuk perlawanan akan lebih bermakna bagi kepentingan rakyat apabila dilakukan oleh dan bagi rakyat. Pendekatan metafora digunakan untuk menelaah perang kuasa. Studi literatur mendalam serta wawancara dengan komunitas budaya, budayawan serta sejarawan mengkonfirmasi bahwa metafora Bantengan dan Topeng Malang tepat untuk menggambarkan kondisi ini. Artikel ini menunjukkan bahwa keberadaan Masyarakat Akuntansi Multiparadigma Indonesia (MAMI) adalah bentuk perlawanan Akuntansi Bantengan yang menjadi motor penggerak pembangunan ilmu akuntansi menuju akuntansi Indonesia yang merdeka.Abstract: Bantengan Accounting: The Counterforce of Indonesian Accounting through Bantengan and Topengan Malang Art as Methapor. This study proposes that the counterforce of this war should be done by the people and for them. The methapor is used to examine the war. In-depth study of literature and interviews with cultural communities, as well as cultural historians confirm that Bantengan and Topeng Malang appropriate to describe this condition. This article shows that the presence of Masyarakat Akuntansi Multiparadigma Indonesia (MAMI) as a form of Bantengan Accounting battle is a driving force toward the freedom of Indonesian Accounting.

NILAI BUDAYA TRI HITA KARANA DALAM PENETAPAN HARGA JUAL Tri Handayani Amaliah
Jurnal Akuntansi Multiparadigma Vol 7, No 2 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Nilai-Nilai Budaya Tri Hita Karana dalam Penetapan Harga Jual. Tujuan penelitian ini adalah untuk mengungkap nilai-nilai budaya yang terdapat di balik penetapan harga yang diimplementasi oleh masyarakat transmigran Bali. Jenis penelitian ini adalah kualitatif dengan pendekatan etnometodologi melalui tradisi, kebiasaan dan cara penetapan harga jual yang diimplementasikan oleh masyarakat transmigran Bali di Bolaang Mongondow. Hasil penelitian ini menunjukkan bahwa dalam penetapan harga jual yang diterapkan oleh komunitas transmigran Bali di Bolaang Mongondow selain ditujukan untuk meraih keuntungan materi, juga terkandung nilai-nilai budaya Tri Hita Karanayang merefleksikan bahwa nilai ketundukan kepada Sang Pencipta, pelestarian lingkungan dan gotong royong.Abstract: Culture Values of Tri Hita Karana in Selling Price Determination. This research aims to shows the cultural values behind the determination of selling price by Bali transmigrant communities. This research is a qualitative research using ethnomethodoly approach based on tradition, habituation, and cost plus pricing that is implemented by Bali transmigrant communities in Bolaang Mongondow. The research result shows that the determination of selling price by Bali transmigrant communities not only to get the profit but also contains the culture values of Tri Hita Karana which reflects the values of the submission to the creator, environmental conservation, and mutual assistance.

Page 36 of 78 | Total Record : 771

34 35 36 37 38

Filter by Year

2010 2025

Filter By Issues

All Issue Vol 16, No 2 (2025): Jurnal Akuntansi Multiparadigma (Agustus 2025 - Desember 2025) Vol 16, No 1 (2025): Jurnal Akuntansi Multiparadigma (April 2025 - Agustus 2025) Vol 15, No 3 (2024): Jurnal Akuntansi Multiparadigma (Desember 2024 - April 2025) Vol 15, No 2 (2024): Jurnal Akuntansi Multiparadigma (Agustus 2024 - Desember 2024) Vol 15, No 1 (2024): Jurnal Akuntansi Multiparadigma (April 2024 - Agustus 2024) Vol 14, No 3 (2023): Jurnal Akuntansi Multiparadigma (Desember 2023 - April 2024) Vol 14, No 2 (2023): Jurnal Akuntansi Multiparadigma (Agustus 2023 - Desember 2023) Vol 14, No 1 (2023): Jurnal Akuntansi Multiparadigma (April 2023 - Agustus 2023) Vol 13, No 3 (2022): Jurnal Akuntansi Multiparadigma (Desember 2022 - April 2023) Vol 13, No 2 (2022): Jurnal Akuntansi Multiparadigma (Agustus 2022 - Desember 2022) Vol 13, No 1 (2022): Jurnal Akuntansi Multiparadigma (April 2022 - Agustus 2022) Vol 12, No 3 (2021): Jurnal Akuntansi Multiparadigma (Desember 2021 - April 2022) Vol 12, No 2 (2021): Jurnal Akuntansi Multiparadigma (Agustus 2021 - Desember 2021) Vol 12, No 1 (2021): Jurnal Akuntansi Multiparadigma (April 2021 - Agustus 2021) Vol 11, No 3 (2020): Jurnal Akuntansi Multiparadigma (Desember 2020 - April 2021) Vol 11, No 2 (2020): Jurnal Akuntansi Multiparadigma (Agustus 2020 - Desember 2020) Vol 11, No 1 (2020): Jurnal Akuntansi Multiparadigma (April 2020 - Agustus 2020) Vol 10, No 3 (2019): Jurnal Akuntansi Multiparadigma Vol 10, No 2 (2019): Jurnal Akuntansi Multiparadigma Vol 10, No 1 (2019): Jurnal Akuntansi Multiparadigma Vol 9, No 3 (2018): Jurnal Akuntansi Multiparadigma Vol 9, No 2 (2018): Jurnal Akuntansi Multiparadigma Vol 9, No 1 (2018): Jurnal Akuntansi Multiparadigma Vol 8, No 3 (2017): Jurnal Akuntansi Multiparadigma Vol 8, No 2 (2017): Jurnal Akuntansi Multiparadigma Vol 8, No 1 (2017): Jurnal Akuntansi Multiparadigma Vol 7, No 3 (2016): Jurnal Akuntansi Multiparadigma Vol 7, No 2 (2016): Jurnal Akuntansi Multiparadigma Vol 7, No 1 (2016): Jurnal Akuntansi Multiparadigma Vol 6, No 3 (2015): Jurnal Akuntansi Multiparadigma Vol 6, No 2 (2015): Jurnal Akuntansi Multiparadigma Vol 6, No 1 (2015): Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma Vol 5, No 2 (2014): Jurnal Akuntansi Multiparadigma Vol 5, No 2 (2014): Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma Vol 4, No 2 (2013): Jurnal Akuntansi Multiparadigma Vol 4, No 2 (2013): Jurnal Akuntansi Multiparadigma Vol 4, No 1 (2013): Jurnal Akuntansi Multiparadigma Vol 4, No 1 (2013): Jurnal Akuntansi Multiparadigma Vol 3, No 3 (2012): Jurnal Akuntansi Multiparadigma Vol 3, No 3 (2012): Jurnal Akuntansi Multiparadigma Vol 3, No 2 (2012): Jurnal Akuntansi Multiparadigma Vol 3, No 2 (2012): Jurnal Akuntansi Multiparadigma Vol 3, No 1 (2012): Jurnal Akuntansi Multiparadigma Vol 3, No 1 (2012): Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma Vol 2, No 2 (2011): Jurnal Akuntansi Multiparadigma Vol 2, No 2 (2011): Jurnal Akuntansi Multiparadigma Vol 2, No 1 (2011): Jurnal Akuntansi Multiparadigma Vol 2, No 1 (2011): Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
-

Contact Email
-

Phone
-

Journal Mail Official
-

Editorial Address
-

Location
Kota malang,

Jawa timur

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name -

Contact Email -

Phone -

Journal Mail Official -

Editorial Address -

Location Kota malang, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
-

Contact Email
-

Phone
-

Journal Mail Official
-

Editorial Address
-

Location
Kota malang,

Jawa timur

INDONESIA