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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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ANALISIS ANGGARAN RESPONSIF GENDER SEBAGAI PERCEPATAN PENCAPAIAN TARGET MDGs Darwanis, Darwanis
Jurnal Akuntansi Multiparadigma Vol 6, No 3 (2015): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Analisis Anggaran Responsif Gender sebagai Percepatan Pencapaian Target MDGs. Penelitian ini bertujuan untuk menganalisis kesiapan SKPD Aceh dalam penerapan anggaran responsif gender (PPRG). Penelitian ini bersifat deskriptif dengan menggunakan pendekatan kualitatif. Hasil penelitian menunjukan bahwa (1) Komitmen terhadap peraturan masih sangat lemah dan menandakan bahwa belum adanya kesadaran akan pentingya PPRG, (2) Kelembagaan masih hanya sekedar membentuk kelompok kerja saja tetapi untuk rencana dan laporannya sangat minim sekali, (3) Masih sangat kurang ketersediaan sumberdaya manusia yang sudah mengikuti capacity building PPRG dan Training of Trainer (TOT), (4) Profi gender dan data terpilah masih sangat kurang, (5) Partisipasi masyarakat untuk masih kurang diikutsertakan dalam proses PPRG.Abstract: Analysis of Gender Responsive Budgeting as Accelerate Achievement of the MDGs targets. The purpose of this study is to aimed the readiness of Aceh SKPD in the implementation of gender responsive budgeting (PPRG). This is a descriptive study using a qualitative approach. The results of tis study are: (1) Commitment to the regulations are very weak and it shows that the lack of awareness of the importance of PPRG, (2) However, institutional just forms a working group alone but for the plan and the report is very weak, (3) There is very less availability human resource capacity building have followed PPRG and Training of Trainers (TOT), (4) Profie of gender and sex-disaggregated data is lacking, (5) community participation is still lacking for PPRG included in the process.

KEIKUTSERTAAN AMNESTI PAJAK DITINJAU DARI LAPORAN KEUANGAN KOPERASI SYARIAH Zainal Arifin; Yosefa Sayekti; Siti Maria Wardayati
Jurnal Akuntansi Multiparadigma Vol 9, No 1 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Keikutsertaan Amnesti pajak Ditinjau dari Laporan Keuangan Koperasi Syariah. Penelitian ini bermaksud membuktikan apakah besaran laba, utang, dan total asset memengaruhi keikutsertaan amnesti pajak. Penelitian ini dilakukan pada 144 wajib pajak koperasi syariah secara simultan dan parsial menggunakan teknik regresi logistik. Penelitian ini menemukan bahwa lembaga koperasi dengan memiliki total aset yang besar lebih mempunyai peluang yang besar dalam keikutsertaan program amnesti pajak. Lembaga tersebut dianggap memiliki kepentingan dan kepatuhan yang besar pula terhadap negaranya. Oleh karena itu, koperasi syariah seharusnya melaporkan laba, utang, total asset sesuai kenyataanya supaya terhindar dari sanksi pajak. Abstract: Tax Amnesty Participation Based on Sharia Cooperative Financial Statements. This study intended to prove whether the amount of profit, debt, and total assets affect the participation of tax amnesty. This research was conducted on 144 taxpayers of sharia cooperatives simultaneously and partially using logistic regression technique. This study found that cooperative institutions with large total assets have greater opportunities in tax amnesty program participation. They were considered to have a great interest and adherence to its country. Therefore, sharia cooperatives should report profit, debt, total assets according to the facts to avoid tax sanctions.

FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEMANFAATAN SISTEM INFORMASI BERBASIS KOMPUTER DENGAN GENDER SEBAGAI VARIABEL MODERATING Novianti, Nurlita; Baridwan, Zaki
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

The objectives of the research is to examine some factors that influence intention of utilization ofÂ computer based information system and gender as moderating variable by using Unified Theory of Acceptance and Use of Technology (UTAUT)Â framework that proposed by Venkates et al., (2003). This research was conducted in public sector organizations in Malang on information system and information system usage. There were 65 respondents involved. The data was analyzed by using multiple regression and moderating regression analysis by SPSS 13 software. The result indicates that simultaneously, the performance expectancy, effort expectancy, and social factor significantly influence the intention of utilization of computer based information system. It might be concluded that the intention of utilization of computer based information system is influenced by social factor. Further-more, the analysis result also indicates that gender is not significant as moderating variable from performance expectancy, effort expectancy, and social factor. The implication of the research is relevant toward public sector organizations which adopt and advance information system in its operationalities, to consider factors which influence the intention of utilization of computer based information system.

PEMETAAN PENELITIAN KINERJA BANK SYARIAH DENGAN MENGGUNAKAN INFORMASI KEUANGAN Yuliana, Rita
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Pemetaan Penelitian Kinerja Bank Syariah dengan Menggunakan Informasi Keuangan. Artikel ini membahas pemetaan penelitian mengenai penilaian kinerja bank syariah dengan menggunakan informasi keuangan. Pemetaan tersebut bertujuan mengidentifikasi peluang penelitian mendatang terkait dengan dunia perbankan syariah di Indonesia. Hasil pemetaan menunjukkan bahwa terdapat dua kategori informasi keuangan yaitu infomasi umum dan khusus. Penggunaan informasi khusus untuk mengukur kinerja bank syariah masih relatif terbatas dan hal itu merupakan peluang bagi peneliti berikutnya. Selain itu, isu penelitian seputar bank syariah masih jauh tertinggal dibandingkan dengan isu penelitian pada bank konvensional. Namun demikian, isu tersebut ternyata relevan dengan fenomena perbankan syariah di Indonesia dan oleh karena itu semakin memperkaya ide penelitian berikutnya.Abstract: The Mapping of Financial Information-Based Syariah Bank Performance Research. This article discusses the mapping of research on performance evaluation of Islamic banking by using financial information. The purpose of the mapping is to identify opportunities for future research related to Islamic banking in Indonesia. Mapping results indicate that there are two categories of financial information that is general information and specific. The use of specific information to measure the performance of Islamic banking is still relatively limited and it is an opportunity for the next researcher. In addition, research issues surrounding the Islamic banking are still far behind the research issues in conventional banks. Nevertheless, the issue turns out to be relevant to the phenomena of Islamic banking in Indonesia and therefore enrich subsequent research ideas.

BACKGROUND OF THE DEGREE IN PUBLIC ACCOUNTING José G. Vargas Hernández
Jurnal Akuntansi Multiparadigma Vol 3, No 2 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract: Background of the Degree in Public Accounting. This paper aims to review public accountant education in terms of the interrelated subjects as well as its background. The results of this education development project improve the formation of the accountant public education because of its linkage between teachers and students in the research process and the design of new teaching strategies that contribute to solving real problems and facilitate the social projection. The academic administration is characterized by processes that arise and is generated within the same individuals, focused on the construction and reconstruction of knowledge, proper training and formation of builders of their own processes. Abstrak: Latar Belakang Pendidikan Akuntansi Publik. Penelitian ini bertujuan untuk mereviu pendidikan akuntan publik dalam hal hubungan antarsubjek serta latar belakangnya. Hasil dari proyek pengembangan pendidikan seperti ini menunjukkan bahwa pembentukan pendidikan akuntan publik dapat diperbaiki karena pengembangan proyek pendidikan menghubungkan guru dan siswa dalam proses penelitian dan desain strategi pembelajaran yang baru yang berkontribusi pada pemecahan masalah serta fasilitasi proyek sosial. Pendidikan administrasi dibentuk dengan proses yang muncul dan dihasilkan oleh individu-individu yang sama, berfokus pada konstruksi dan rekonstruksi pengetahuan, pelatihan yang layak dan pembentuk atas proses mereka sendiri.

FORMALITAS FIKIH DALAM PENERAPAN AKUNTANSI SYARIAH ALIRAN PRAGMATIS Chaidir Iswanaji; Muhamad Wahyudi
Jurnal Akuntansi Multiparadigma Vol 8, No 3 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Formalitas Fikih dalam Penerapan Akuntansi Syariah Aliran Pragmatis. Penelitian ini bertujuan untuk mengulas unsur fikih dalam akad transaksi-transaksi syariah. Metode yang digunakan adalah deskriptif kualitatif dengan menekankan evaluasi dan kesadaran teknis atas jawaban informan. Hasil penelitian menunjukkan bahwa sebagian akad transaksi syariah belum sepenuhnya menampilkan unsur landasan fikih. Para pelaku akad cenderung mengandalkan akal konvensional yang berorientasi keduniawian tanpa mengindahkan urusan akhirat. Hal ini disebabkan karena akuntansi syariah pragmatis mengutamakan adaptasi akuntansi konvensional, mulai dari konsep dasar sampai bentuk praktik, sehingga belum sesuai dengan nilai-nilai Islam. Abstract: The Formalities of Fiqh in the Application of Sharia Accounting Pragmatic Perspective. This study aims to review the elements of fiqh in the contracts of Islamic transactions. The method used is descriptive qualitative by emphasizing evaluation and technical awareness of informants answer. This research finds that some of the contracts of sharia transaction have not fully show the element of fiqh base. The actors of the contract tend to rely on world-oriented conventional wisdom without regard to the matter of the afterlife. This is because pragmatic Islamic accounting prioritizes conventional accounting adaptation, from the basic concept to the practice, so it is not corresponding with Islamic values.

MANFAAT INFORMASI AKUNTANSI UNTUK MEMPREDIKSI RISIKO INVESTASI SAHAM BERDASARKAN PENDEKATAN DECISION USEFULNESS Zarah Puspitaningtyas
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

This study is to explain the usefulness of accounting information to predict the risk of stock investment based on the decision usefulness approach, technically shown through the effect of variable accounting on risk of stock investment. Based on analysis of 13 companies over a period of five years (2001-2005) by using multiple linear regression, the model shows that the current ratio significantly influence the risk of stock investment. However, signs of regression coefficients are not consistent with the predictions of the study. The results indicate that the current ratio has positive influence on the risk of stock investment. F test shows that the regression model with the current ratio as independent variables significantly influence the risk of stock investment. Meanwhile, the regression model with independent variables of current ratio, debt equity ratio, total assets turnover, return on investment, sales growth, and price earnings ratio do not significantly influence the risk of stock investment. The findings suggest that accounting information has relatively little ability to explain variations in risk of stock investment. The validation of regression models shows no difference between the real investment risk and investment risk prediction, meaning that accounting information is useful for predicting the risk of stock investment.

PERSEPSI MAHASISWA AKUNTANSI TENTANG PRAKTIK CREATIVE ACCOUNTING Moh Lutfi Saiful Arif; Robiatul Aulia; Nurul Herawati
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Persepsi Mahasiswa Akuntansi tentang Praktik Creative Accounting. Penelitian ini bertujuan untuk mengetahui persepsi mahasiswa akuntansi tentang praktik creative accounting ditinjau dari teori etika bisnis. Penelitian ini dilakukan dengan metode kualitatif deskriptif. Data diperoleh melalui wawancara dengan 5 mahasiswa akuntansi Fakultas Ekonomi Universitas Trunojoyo Madura sebagai informan kunci. Hasil wawancara tentang creative accounting kemudian dianalisis dengan teori etika bisnis. Hasil penelitian ini menunjukkan bahwa creative accounting tidak dapat diterima dari teori etika deontologi, teori etika utilitarianisme, dan teori etika egoisme etis. Mahasiswa juga menganggap bahwa creative accounting adalah perbuatan yang tidak etis.Abstract: Accounting Students Perceptions about Creative Accounting Practices. This study aims to determine the students' perceptions about the accounting practices of creative accounting viewed from business ethics theory. This research was conducted with descriptive qualitative method. Data was collected by interview to 5 accounting students of the Faculty of Economics, University Trunojoyo as key informants. Results of interviews on creative accounting was then analyzed by employing theory of business ethics. The results of this study showed that creative accounting can not be accepted from ethics theory of deontology, utilitarianism, and ethical egoism. Students also perceived that creative accounting is unethical act.

MAKRIFAT AKUNTANSI, DETERMINASI PUNCAK PERJALANAN SPIRITUALITAS AKUNTANSI: SUATU TINJAUAN ONTOLOGIS Muhammad Ruslan; Alimuddin Alimuddin
Jurnal Akuntansi Multiparadigma Vol 3, No 3 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract: Accounting Makrifat, Determination of Journey of Accounting Spirituality: Ontological Evaluation. Accounting is basically a product of ideology was form as an ideological instrument to construct of reality. Logic Contradic-tions in building basic ontology of accounting to reproduce the contradictions in reality be the form of contradictions that lead to inequality and marginalization. The presence of Islamic accounting to be deconstructing the power of capitalism, altough in fact impressed’’ barren’’. The spirit of Islam as liberation ideology is reduced in the grip of market power. Therefore, an ontological perspective review to reassess the basic philosophy of Islamic accounting. Efforts to redefine and reparse the critical relations with Islamic as ideology of science in accounting as a doctrinal-theoretical framework. Creating patterns to be Islamic of ideology in accounting as a basic framework for understanding the scope Islamic accounting study, by positions’’ liberation’’ as the highlight of the discourse (makrifat) Islamic accounting. Abstrak: Makrifat Akuntansi, Determinasi Puncak Perjalanan Spiritualitas Akuntansi: Suatu Tinjauan Ontologis. Akuntansi pada dasarnya adalah produk ideologis yang lahir sebagai instrumen dalam mengkonstruk realitas. Kontradiksi logic dalam bangunan dasar ontologi akuntansi akan mereproduksi model-model kontradiksi dalam realitas berupa lahirnya pertentangan-pertentangan yang berujung pada ketimpangan dan marginalisasi. Hadirnya ideologis akuntansi Islam dalam mengdekonstruksi kuasa akuntansi kapitalisme, dalam kenyataannya terkesan ‘’mandul’’. Semangat pembebasan Islam sebagai ideologi tereduksi dalam cengkeraman kuasa pasar. Oleh karenanya tinjauan ontologis merupakan sudut pandang untuk menilai kembali filosofi dasar akuntansi Islam. Upaya untuk meredefinisi dan mengurai kembali dengan kritis hubungan Islam sebagai ideologi dengan akuntansi sebagai ilmu pengetahuan dalam kerangka doktrinal-teoritis. Menciptakan pola pengideologisasian Islam dalam akuntansi sebagai kerangka dasar untuk memahami ruang lingkup kajian akuntansi Islam, dengan menempatkan ‘’pembebasan’’ sebagai puncak perjalanan (makrifat) akuntansi Islam.

ANALISA KEPEMILIKAN TERKONSENTRASI DAN ASIMETRI INFORMASI TERHADAP KONSERVATISME AKUNTANSI Ita Yuni Kartika; Bambang Subroto; Yeney Widya Prihatiningtias
Jurnal Akuntansi Multiparadigma Vol 6, No 3 (2015): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Analisa Kepemilikan Terkonsentrasi dan Asimetri Informasi Terhadap Konservatisma Akuntansi. Penelitian ini bertujuan menguji pengaruh konsentrasi kepemilikan insider dan outsider yang menimbulkan asimetri informasi, pada pengaplikasian konservatisme akuntansi. Kepemilikan insider dan outsider diukur berdasarkan presentase kepemilikan, asimetri informasi diukur dari bid-ask spread, sedangkan konservatisme akuntansi diukur dengan menggunakan ukuran akrual. Penelitian ini dilakukan pada perusahaan non keuangan yang terdaftar di BEI pada tahun 2012, serta menggunakan metode purpossive sampling diperoleh 99 perusahaan. Ditemukan bahwa kepemilikan outsider memengaruhi konservatisme akuntansi, sedangkan kepemilikan insider dan asimetri informasi tidak memengaruhi konservatisme akuntansi.Abstract: The Analyst of Ownership Concentration and Information Asymmetry to Accounting Conservatism. The study aims to analyse the effect of concentration of ownership between insider shareholders and outsider shareholders that would lead to information asymmetry, and their effect to accounting conservatism application. Insider shareholders and outsider shareholders were measured by using the percentage of ownership, information asymmetry was masured by using spread, and accounting conservatism was measured by using accrual measure. By analysing 99 non fiance fims listed on Indonesia Stock Exchange in 2012, it was found that outsider shareholders of ownership concentration has a significant effect to accounting concervatism, but insider shareholders and information asymmetry have no signifiant effects to accounting concervatism.

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