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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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AKUNTANSIASI ATAU AKUNTANSIANA? MEMAKNAI REFORMASI AKUNTANSI SEKTOR PUBLIK DI INDONESIA Ari Kamayanti
Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract: Accountingization or Accountingsiana? Interpreting Sector Public Accounting Reformation in Indonesia. The embrace of New Public Management in public sector has given birth to imperativeness of accountingization. This article scrutinizes the paradigm shift from public sector organizations into hybrid organizations; a reflection of economics liberalization. A qualitative content analysis study is carried out to generate understanding how accountingization has taken place and is invading stealthily into the Indonesian public sector; supporting the ever-growing capitalism. The role of accounting as the change driver in the name of effectiveness and efficiency, hence liberalization, has gained its momentum through legitimation of “liberal” accounting practices in government decree/ regulations and public sector accounting standards.Abstrak: Akuntansiasi atau Akuntansiana? Memaknai Reformasi Akuntansi Sektor Publik di Indonesia. Masuknya New Public Management di sector publik telah melahirkan urgensi akuntansiasi. Artikel ini menyoroti pergeseran paradigma atas bentuk organisasi publik menjadi organisasi hibrida. Studi analisis isi kualitatif digunakan untuk menghasilkan pemahaman tentang bagaimana akuntansiasi telah mengambil alih dan perlahan menginvasi sector publik di Indonesia, dan mendukung tumbuhnya kapitalisme. Peran akuntansi sebagai pemicu perubahan atas nama efektifi tas dan efi siensi; dan oleh karena itu liberalisasi, mendapatkan momentumnya melalui legitimasi praktik akuntansi yaitu regulasi dan standar akuntansi sektor publik.

TURBULENSI DAN LEGALISASI KLEPTOKRASI DALAM PENGELOLAAN KEUANGAN DESA Johan Satriajaya; Lilik Handajani; I Nyoman Nugraha Ardana Putra
Jurnal Akuntansi Multiparadigma Vol 8, No 2 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Turbulensi dan Legalisasi Kleptokrasi dalam Pengelolaan Keuangan Desa. Penelitian ini berusaha untuk mengkaji pengalaman dan pemahaman pengelola keuangan Desa Gambo di Kabupaten Samanta. Hal ini dilatarbelakangi oleh implementasi UU desa yang berimplikasi pada meningkatnya jumlah anggaran, namun dalam pengelolaannya ditemukan berbagai penyimpangan. Fenomenologi-hermeneutika digunakan untuk menemukan makna dan hakikat dari pengalaman dan pemahaman informan yang merupakan dysfunctional behavior. Temuan menunjukkan bahwa penyimpangan terjadi karena pelaku menerima berbagai tekanan. Keberadaan diskresi dan inkonsistensi kebijakan menjadi penyebab terjadinya legalisasi kleptokrasi. Pemangku kepentingan perlu memiliki komitmen dan konsistensi untuk mencegah dan meminimalkan terjadinya penyimpangan. Abstract: Turbulence and Legalised Kleptocracy on Village Financial Management. This research aims to analyse experiences and knowledges the financial manager of Gambo village. This is motivated by the implementation of village law that has implication for the budget amount increase, but has divergences in management. Phenomenologic-hermeunistic is applied to find the core experiences and knowledges of informants, which are dysfunctional behavior. The findings show that the divergence occurs because the actors receive pressures. Discretion and inconsistence of policy have caused the divergence in village financial management and become legalised kleptocracy. Stakeholders commitment and consistency are needed to minimise the divergences.

PENGARUH GENDER DAN PENGALAMAN AUDIT TERHADAP AUDIT JUDGMENT Erna Pasanda; Natalia Paranoan
Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract. The Effect of Gender and Audit Experience on Audit Judgment. This study aims to examine the influence of gender and audit experience toward audit judgment and to examine gender and audit experience towards audit judgment when moderated by client credibility. The research was conducted on auditors who worked on KAP in Makassar South Sulawesi using survey. Sampling technique in this study was random sampling based on judgment. Data collected and then analyzed by employing regression method and Moderated Regression Analysis (MRA). The result indicates that gender does not significantly influence audit judgment while audit experience significantly influences audit judgment. Client credibility does not moderate the influence of gender and audit experience on the audit judgment.Abstrak: Pengaruh Gender dan Pengalaman Audit terhadap Audit Judgment. Penelitian ini bertujuan menelaah pengaruh gender dan pengalaman audit terhadap audit judgment serta pengaruh gender dan pengalaman audit terhadap audit judgment yang dimoderasi oleh kredibilitas klien. Penelitian ini dilakukan pada auditor yang bekerja pada KAP di Makassar Propinsi Sulawesi Selatan dengan menggunakan survey. Teknik pengambilan sampel dalam penelitian ini adalah random sampling berdasarkan pertimbangan (judgment). Data yang terkumpul dianalisis dengan menggunakan Regresi dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa gender tidak berpengaruh secara signifikan sedangkan pengalaman audit berpengaruh secara signifikan terhadap audit judgment. Kredibilitas klien tidak memoderasi pengaruh gender dan pengalaman audit terhadap audit judgment.

QUARDRANGLE BOTTOM LINE (QBL) DALAM PRAKTIK SUSTAINABILITY REPORTING DIMENSI “SPIRITUAL PERFORMANCE” Muhammad Suyudi
Jurnal Akuntansi Multiparadigma Vol 3, No 1 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract: Quardrangle Bottom Line (QBL) in “Spiritual Performance” Sustainability Reporting Practice Dimension. Business organization as an entity has a main priority to obtain profit. Economic aspect is regarded more dominant than social and environmental aspects, and will result in ecology balance disturbance or “Environmental Crisis”. The purpose of this research is to identify various phenomenon in a business entity to present ‘Sustainability Reporting’ as an essential need. Phenomenology is used in this research. The results of this research can be presented as Quadrangle Bottom Line Concept where economic performance, social and environmental performance will not be achieved if spiritual performance dimension has not yet been caught. Abstrak: Quardrangle Bottom Line (QBL) dalam Praktik Sustainability Reporting Dimensi “Spiritual Performance”. Organisasi bisnis sebagai suatu entitas memiliki tujuan utama mendapatkan laba. Aspek ekonomi dipandang lebih dominan daripada aspek-aspek sosial dan lingkungan dan ini menyebabkan gangguan ekologis atau “Krisis Lingkungan”. Tujuan riset ini adalah untuk mengindentifikasi berbagai fenomena dalam entitas bisnis untuk menyajikan “Sustainability Reporting” sebagai kebutuhan yang penting. Paradigma interpretif-fenomenologi digunakan dalam riset ini. Hasil riset dapat disajikan sebagai Quadrangle Bottom Line Concept di mana kinerja ekonomi, sosial dan lingkungan tidak akan dapat dicapai apabila kinerja spiritual tidak tercapai.

BUDAYA TRI HITA KARANA DALAM MODEL UTAUT Dodik Ariyanto; Maria M Ratna Sari; Ni Made Dwi Ratnadi
Jurnal Akuntansi Multiparadigma Vol 8, No 2 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Budaya Tri Hita Karana dalam Model UTAUT. Penelitian ini menggali definisi dan indikator pertanyaan yang mewakili budaya Tri Hita Karana (THK) dalam model Unified Theory of Acceptance and Use of Technology (UTAUT). Penelitian ini menggunakan pendekatan studi literatur (untuk menggali definisi) dan uji lapangan (untuk memvalidasi). Penelitian ini menemukan Faktor Sosial Budaya (FSB) sebagai indikator baru dalam model UTAUT. FSB didefinisikan sebagai persepsi individu mengenai sesuatu yang dianggap penting (pengadopsian, pemanfaatan, dan penggunaan Sistem Informasi Akuntansi). FSB dipengaruhi oleh orang penting yang ada di sekitar, pemikiran individu, dan tingkat spiritualitas. Abstract: Tri Hita Karana Culture in UTAUT Model. This study explores the definitions and indicators of questions that represent Tri Hita Karana (THK) culture in Unified Theory of Acceptance and Use of Technology (UTAUT) model. This study uses literature study (to dig definition) and field test (to validate). This study finds Social Factor Culture (FSB) as a new indicator in UTAUT model. FSB is defined as perceptions of individuals that is considered important (adoption, utilization, and use of Accounting Information Systems). FSB is influenced by the important people around, individual thinking, and the level of spirituality.

PERILAKU OPORTUNISTIK CREATIVE ACCOUNTING DAN UPAYA MENGINTERNALISASI NILAI ETIKA: SUATU KAJIAN PSIKOLOGI Iqbal M. Aris Ali
Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Conflict analysis as described in agency theory shows that asymetric information could occur. Information given to the principal might be sorted out in order to secure agents’ interests. This behavior is called oportunisitic behavior that encourages the practice of earnings management. To predict and explain opportunistic behavior, Watts and Zimmerman formulate three hypotheses: (1) bonus plan hypotheses, (2) debt covenant hypotheses, and (3) the political cost hypotheses. Research results based on these hypotheses prove that the practice of earnings management is more likely to be done without regard to principles of ethical values. By using cognitive and humanistic psychology, such as the Theory of Reasoned Action (TRA), and the Theory of Planned Behavior (TPB)) the motive for opportunistic behavior could be explained and ethical behaviour that are influenced by social norms such as religions could be reconstructed. If individual feels that opportunistic behavior is contrary to religious norms and rules (GAAP /PSAK) then he will refuse to behave opportunistically. The rules of accounting policies that provide the opportunity for agents to select based on merit, enable rationalization of the opportunistic behavior as a self reaction mechanism that could justify the behavior as efforts to protect from external threats.

ANALISIS KOMITMEN TUJUAN DAN PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL Jasintha Dessy Tapatfeto
Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract. The Analysis of Budget Goal Commitment and Budgeting Participation on Managerial Performance. One of the important elements that can be used by management in corporate planning is budget. This study aims to test the effect of budget participation on managerial performance in manufacturing companies in East Java using budget goal commitment as an intervening variable. Direct mail survey was conducted to 91 level managers at a manufacturing company in East Java. The results of this study prove that the higher the budgeting participation, the higher the performance of the manager. High participative action can increase the trust subordinates, control and involvement with the organization so that subordinates can accept and have a commitment to budgetary goals designed.Abstrak: Analisis Komitmen Tujuan dan Partisipasi Penyusunan Anggaran terhadap Kinerja Manajerial. Salah satu unsur penting yang dapat digunakan manajemen dalam perencanaan perusahaan adalah anggaran. Penelitian ini bertujuan menguji pengaruh partisipasi anggaran terhadap kinerja manajerial pada perusahaan manufaktur di Jawa Timur dengan menggunakan Budget Goal Commitment sebagai variabel intervening. Pengiriman kuesioner dilakukan dengan menggunakan metode mail survey dan langsung mendatangi perusahaan (responden), pengujian ini dilakukan kepada 91 manajer perusahaan manufaktur di Jawa Timur. Hasil penelitian ini membuktikan bahwa penyusunan anggaran secara partisipatif akan meningkatkan kinerja manajer. Tindakan partisipatif yang tinggi dapat meningkatkan kepercayaan bawahan, pengendalian dan keterlibatan diri dengan organisasi sehingga bawahan dapat menerima dan memiliki komitmen terhadap tujuan anggaran yang dirancang.

KEBERHASILAN IMPLEMENTASI ELEKTRONIK GOVERNMENT BERDASARKAN PERSEPSI PENGGUNA Yuni Rimawati
Jurnal Akuntansi Multiparadigma Vol 3, No 2 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract: The Success of Electronic Government Implementation Based on User’s Perception. This research verifies the success of e-Government that is implemented by directorate general of taxes as state institution based on user satisfaction. Seven variables investigated in this research are the usability of e-Government, information quality of e-Government, service quality of e-Government, trust of the government institution, trust of the internet, and Intention to Use Frequently e-Government. The measurement of independent variables that used in this research is based on Barnes and Vidgen (2006) and Bélangerdan Carter (2008). The measurement of dependent variable (user satisfaction) based on Xiao dan Dasgupta (2002) which modified with Verdegem and Verleye (2009). Abstrak: Keberhasilan Implementasi Elektronik Government Berdasarkan Persepsi Pengguna. Penelitian ini memverifikasi keberhasilan e-Government yang dilaksanakan oleh Direktorat Jenderal Pajak sebagai salah satu lembaga negara yang didasarkan pada kepuasan pengguna. Tujuh variabel yang diverifikasi dalam penelitian ini adalah kegunaan dari e-Government, kualitas informasi e-Government, kualitas layanan e-Government, kepercayaan dari lembaga pemerintah, kepercayaan internet, dan ketertarikan untuk serin gmenggunakan e-Government. Pengukuran variabel independen yang digunakan dalam penelitian ini didasarkan pada Barnes dan Vidgen (2006) dan Belanger Dan Carter (2008). Pengukuran variabel dependen (kepuasan pengguna) berdasarkan Xiao Dan Dasgupta (2002) yang dimodifikasi dengan Verdegem dan Verleye (2009).

DETERMINAN KINERJA USAHA MIKRO, KECIL, DAN MENENGAH Dewi Hanggraeni; Liyu Adhi Kasari Sulung; Uliyatun Nikmah; Andreina Fara Hapsari
Jurnal Akuntansi Multiparadigma Vol 8, No 3 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Determinan Kinerja Usaha Mikro, Kecil, dan Menengah. Penelitian ini bertujuan untuk mengeksplorasi peran faktor internal dan eksternal terhadap kinerja 164 Usaha Mikro, Kecil, dan Menengah (UMKM) di daerah Depok dan Jakarta. Metode yang digunakan adalah uji korelasi dan diperdalam dengan uji regresi. Penelitian ini menunjukkan bahwa kinerja UMKM dipengaruhi oleh faktor internal yaitu manajemen operasional, pemasaran, dan teknis. Selain itu, situasi industri juga turut memengaruhi kinerja UMKM. Apabila faktor-faktor tersebut diperkuat, hal ini akan meningkatkan posisi UMKM di pasar. Pada sisi lain, faktor tersebut juga meningkatkan keberlangsungan usaha dalam jangka panjang. Abstract: Determinant of Micro, Small and Medium Business Performance. This study aims to explore the role of internal and external factors on the performance of 164 Micro, Small, and Medium Enterprises (MSMEs) in Depok and Jakarta. The method used is correlation test and deepened by regression test. This research shows that the performance of UMKM is influenced by internal factors, that is operational management, marketing, and technical. In addition, the industry situation also influences the performance of MSMEs. If these factors are strengthened, this will improve the position of MSMEs in the market. On the other hand, these factors also improve long-term business sustainability.

INTEGRASI PARADIGMA AKUNTANSI: REFLEKSI ATAS PENDEKATAN SOSIOLOGI DALAM ILMU AKUNTANSI Aji Dedi Mulawarman
Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

The purpose of this article is to perform reflection of accounting science in paradigmatic domain. Choice of accounting paradigm in this article is agreed in term of accounting science integration stance, not in accounting science war stance. Science integration is carried out by sociological metatheorizing on accounting in three ways. First, metatheorizing as a means of attaining a better and deeper understanding of accounting theory and or accounting science. Second, metatheorizing as a prelude discource forms to develop new accounting theories and or accounting sciences. Third, metatheorizing is conducted as a source that underlies accounting science of overarching new perspective or paradigm in accounting.

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