TEMA (Jurnal Tera Ilmu Akuntansi)
TEMA (Jurnal Tera Ilmu Akuntansi) publishes all forms of quantitative and qualitative research articles and other scientific studies related to the field of Accounting and a wide range of applications such as: Finance accounting Sharia Accounting Capital Market Based Accounting Forensic Accounting Behavioral Accounting Environmental Accounting Management Accounting Tax accounting Social Responsibility Accounting Public sector accounting Accounting education Auditing Accounting information system Business Ethics & Corporate Governance
Articles
162 Documents
<![CDATA[Analysis of the Accounting Performance and Cash Generating Power as a Response to Debt Restructuring on the Public Companies in Indonesia ]]>
<![CDATA[Sutrisno, Sutrisno]]>
<![CDATA[ TEMA Vol 8, No 1 (2007) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.18202/tema.v8i1.94
<![CDATA[The objective of this research is to analysis the accounting performance and cash generating power as a response to debt restructuring on the public companies in Indonesia. This research proposed the following hypotheses: 1 ) before conducting the debt restructuring, companies will commit income decreasing earnings management; 2) the companies that conduct debt restructuring, commit the bigger earnings management in the period after debt restructuring than before debt restructuring; 3) the cash generating power in the period after the debt restructuring is higher than that before the debt restructuring; and 4) cash generating power has a better capability than accounting performance in explaining the possibilities for the companies to conduct debt restructuring or not. Logistic regression models are developed to examine the hypotheses capability between accounting performance and cash generating power in explaining the possibilities for the companies to conduct debt restructuring or not. The parameters are estimated by pooled data, which consist of 106 public companies listed in the Jakarta Stock Exchange for the period of 1996 to 2003. The result of the testing shows that empirical evidence supports all the proposed hypotheses, except the hypothesis stating that the cash generating power has a better capability than accounting performance in explaining the possibilities for the companies to conduct debt restructuring or not. Empirical finding of earnings management in the period before and after the companies to conduct debt restructuring will be considered as an input in preparing regulations by regulator. Additional disclosure of the creative accounting practice is expected to increase a transparency of financial statement in order to prevent the emergence of misleading information in earnings management practice by public companies. Key words: accounting performance, cash generating power, debt restructuring, earnings management, and economic crisis.]]>
<![CDATA[Implementasi Corporate Social Responsibility (CSR) dalam Perspektif Teoritis ]]>
<![CDATA[Kariyoto, Kariyoto]]>
<![CDATA[ Jurnal TEMA Vol 10, No 1 (2011) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[Implementasi Corporate Social Responsibility (CSR) dalam Perspektif Teoritis. Dalam beberapa dekade terakhir telah terjadi semacam evolusi dalam praktik pelaporan keuangan yaitu makin banyaknya informasi yang diungkapkan dalam pelaporan keuangan melalui pengungkapan sukarela seperti Corporate Social Responsibility Reporting. Salah satu aspek yang diungkapkan secara sukarela dalam pelaporan keuangan tersebut adalah informasi tentang aspek sosial dan lingkungan berkaitan dengan kegiatan bisnis yang dijalankan perusahaan. Ada berbagai alasan yang dapat digunakan untuk menjelaskan fenomena ini. Salah salah satunya adalah keinginan perusahaan agar terlihat legitimate di mata stakeholdersnya. Artikel ini mencoba memotret praktik pengungkapan informasi sosial dan lingkungan menggunakan teori Decision-Usefulness, Economic-Based Theory, Political Economy Theory, Stakeholder Theory yang melandasi praktik tersebut.  Implementation of Corporate Social Responsibility (CSR) in Theoretical Perspective. In recent decades there has been an evolution in the practice of financial reporting by the increasing amount of information through voluntary disclosure such as Corporate Social Responsibility Reporting. Reporting aspects are social and environmental aspects pertaining to bussiness activities conducted by the corporation. There are reasons that can be used to explain this phenomenon. One of which is the desire of the corporation to appear legitimate in the eyes of its stakeholders. This article is trying to portray the social and environmental disclosure practice under Decision-Usefulness Theory, Economic-Based Theory, Political Economy Theory, as well as Stakeholder Theory. Kata kunci: corporate social responsibility, Decision-Usefulness Theory, Economic-Based Theory, Political Economy Theory, Stakeholder Theory]]>
<![CDATA[Akuntabilitas dalam Perspektif Islam: Solusi Masalah Korupsi di Indonesia ]]>
<![CDATA[Sudaryanti, Dwiyani]]>
<![CDATA[ TEMA Vol 10, No 1 (2009) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.18202/tema.v10i1.96
<![CDATA[Akuntabilitas dalam Perspektif Islam: Solusi Masalah Korupsi di Indonesia. Tulisan ini bertujuan untuk mengajukan akuntabilitas dalam perspektif Islam sebagai solusi alternatif untuk mengatasi masalah korupsi. Akuntabilitas Islam memiliki landasan ontologis yang sama sekali berbeda dari akuntabilitas yang sekarang ada. Karakteristik akuntabilitas Islam diturunkan dari konsep tauhid dan konsep kepemilikan dalam Islam. Berdasarkan dua konsep tersebut, diturunkan cara pandang terhadap pelaksaanaan tanggung jawab, yang dijabarkan dalam aspek niat, motivasi bekerja, dan reorientasi hasil kerja. Persepsi yang berbeda ini mengarahkan seseorang untuk tidak melakukan korupsi. Â Accountability in Islamic Perspective: Solution to Corruption Problem in Indonesia. This article aims to propose accountability in Islamic perspective as an alternative solution to corruption. Islamic accountability has ontological foundation that is very much different to the present accountability. Islamic accountability characteristic is derived from tauhid and ownership concept. Based on these two concepts, perspectives on responsibility, that is described in intentional, motivational and work reorientational concept are broken down. This different perception would direct individuals not to commit corruption. Kata Kunci: akuntabilitas, Islam, tauhid, korupsi]]>
<![CDATA[Dekontruksi Going Concern dan Likuidasi dari Persepsi Pedagang Musiman ]]>
<![CDATA[Bararoh, Tantri]]>
<![CDATA[ TEMA Vol 10, No 1 (2009) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.18202/tema.v10i1.97
<![CDATA[Dekontruksi Going Concern dan Likuidasi dari Persepsi Pedagang Musiman. Prinsip going concern menganggap bahwa perusahaan akan terus melaksanakan operasinya sepanjang proses penyelesaian proyek, perjanjian, dan kegiatan yang sedang berlangsung. Perusahaan dianggap tidak akan berhenti, ditutup, atau dilikuidasi dimasa yang akan datang. Sebagian besar perusahaan besar mengalami penurunan pendapatan bersih bahkan mengalami kerugian, bila terjadi dalam waktu panjang, akan berdampak pada kelangsungan usahanya. Going concern adalah suatu keadaan di mana perusahaan dapat tetap beroperasi dalam jangka waktu kedepan, hal ini dipengaruhi oleh keadaan financial dan non financial. Artikel ini mengungkapkan hal yang berbeda tentang going concern dan likuidasi yang dapat ditemui pada pedagang musiman. Temuan ini dapat memberikan suatu nilai yang mungkin termarjinalkan dalam praktik akuntansi konvensional.  Deconstruction of Going Concern and Liquidation from the Perception of Seasonal Traders. The principle of going concern relates to the continuation of corporation in terms of its operation such as completion of projects, settlement or any business activities. A business will be regarded as an entity that will never be closed down or liquidated in the future. Most corporations experience decline in revenue and even loss, and if this continues in the long run, their going concern will be affected. Going concern is a condition where a company can still be operational in the future and affected by financial and non financial conditions. This article is trying to reveal different perspective about going concern and liquidation that can be extracted from seasonal traders. This finding will provide value that might have ben marginalized in conventional accounting practice.  Kata kunci: going concern, likuidasi, pedagang musiman.]]>
<![CDATA[Melahirkan Hipnometodologi untuk Penelitian Akuntansi ]]>
<![CDATA[Espa, Vitriyan]]>;
<![CDATA[Triyuwono, Iwan]]>;
<![CDATA[Ludigdo, Unti]]>
<![CDATA[ TEMA Vol 10, No 1 (2009) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.18202/tema.v10i1.98
<![CDATA[Melahirkan Hipnometodologi untuk penelitian Akuntansi. Penelitian kualitatif merupakan jenis penelitian yang menghasilkan penemuan-penemuan yang tidak dapat dicapai dengan menggunakan prosedur-prosedur statistik. Tulisan ini bertujuan untuk melahirkan dan merumuskan hipnometodologi menjadi sebuah metode penelitian dalam penelitian akuntansi. Hipnometodologi merupakan suatu set pengetahuan mengenai pikiran bawah sadar manusia dan bagaimana upaya untuk mengoptimalkannya sehingga dapat menjadi metode dalam melakukan penelitian (akuntansi).Dengan mempelajari, memahami dan mempraktikkan teknik-teknik hypnosis (informal hypnosis dan self hypnosis) dalam kehidupan sehari-hari, maka sangatlah mudah bagi setiap peneliti menggunakan hipnometodologi untuk melakukan penelitian (akuntansi). Hypnometodology for Accounting Research. Qualitative research is a type of research that produces findings that can not be achieved by using statistical procedures. This paper aims to reveal and formulate hipnometodologi into a research methods in accounting research. Hipnometodologi is a set of knowledge about the human subconscious mind and how the effort to optimize it so it can be a method of doing research (accounting). By studying, understanding and practicing the techniques of hypnosis (informal hypnosis and self hypnosis) in everyday life, then it is easy for any researcher using hypnometodology to conduct research (in accounting field). Kata Kunci: Hypnomethodolog, research method, accounting research]]>
<![CDATA[Prediksi Dampak Implementasi Undang Undang no. 36 Tahun 2008 terhadap Beban Pajak UMKM ]]>
<![CDATA[Rosalina, Kristin]]>;
<![CDATA[Dwinugraheni, Nurfastuti]]>;
<![CDATA[Rusydi, M. Khoiru]]>
<![CDATA[ TEMA Vol 10, No 1 (2009) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.18202/tema.v10i1.99
<![CDATA[Prediksi Dampak Implementasi Undang Undang no. 36 tahun 2008 terhadap beban pajak UMKM. Lahirnya UU No.36/2008 merepresentasikan perubahan keempat atas Pajak Penghasilan di Indonesia. Penelitian ini bertujuan untuk mengetahui dampak penerapan UU No.36/2008 terhadap beban pajak UMKM (sebagai Wajib Pajak Pribadi dan Wajib Pajak Badan/Perusahaan) serta pemilihan entitas hukum/legal yang tepat. Penelitian ini merupakan penelitian deskriptif dengan menggunakan data sekunder dari beberapa UMKM yang beroperasi di dalam wilayah kerja Kantor Pelayanan Pajak Malang. Data sekunder diperoleh melalui metode dokumentasi (SPT Tahunan UMKM beserta lampirannya) serta wawancara. Hasil penelitian menunjukkan bahwa tingkatan beban pajak untuk beberapa UMKM sebagai Wajib Pajak Pribadi lebih kecil daripada UMKM sebagai Wajib Pajak Badan untuk tahun 2009 Abstact: Prediction of Implementation Impact of Applying UU No.36/2008 to MSME Tax Expenses. The emergence of UU No.36/2008 representing fourth change about Income Tax in Indonesia. This research aimed to know the impact of applying UU No.36/2008 to MSMEs tax expenses (as Individual Taxpayer and Corporate Taxpayer) and choosing the right legal entity. This is a descriptive research using the secondary data from some MSMEs in working area of The Tax Service Office, Malang. The secondary data obtained by doing documentation (Annual SPT along with its enclosure) and interview. The result indicates that the level tax expenses for several MSMEs as Individual Taxpayer will be smaller than as Corporate Taxpayer for the year of 2009. Â Kata kunci: UU No.36/2008, UMKM, Law Entity]]>
<![CDATA[Transformasi Akuntansi Indonesia Melalui Konvergensi IFRS ]]>
<![CDATA[Sirajudin, .]]>
<![CDATA[ TEMA Vol 10, No 1 (2009) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.18202/tema.v10i1.100
<![CDATA[Transformasi Akuntansi Indonesia Melalui Konvergensi IFRS. Dalam SMO (Statement of Member Obligations) part 2, (yang merupakan sebuah rencana yang berisi program pengadopsian dan jadwal implementasi IFRS yang wajib dibuat oleh setiap anggota IFAC) pemerintah Indonesia melalui IAI telah memutuskan konvergensi atau pengadopsian secara penuh IFRS (International Financial Reporting Standard) di tahun 2012. Konvergensi tersebut tentunya akan membawa dampak bahwa seluruh standar atau aturan praktek profesi akuntansi (termasuk auditing) yang harus tunduk dengan prinsip, norma dan nilai pengukuran fair value (FV) yang ada dalam IFRS. Dengan mengadopsi IFRS tersebut maka pengguna laporan keuangan di berbagai belahan dunia dapat dengan mudah membandingkan informasi keuangan entitas antarnegara. Terhitung sejak 1 Januari 2012, pelaporan keuangan di Indonesia akan merujuk pada IFRS. Makalah ini berusaha menjelaskan bahwa proses transformasi akuntansi Indonesia (konsep Historical Cost menjadi Fair Value) melalui konvergensi IFRS sudah terjadi sebelum proses legalnya. Accounting Transformation in Indonesia through Convergence of IFRS. In the SMO (Statement of Member obligations) part 2, (which is a plan that contains the adoption program and schedule of implementation of IFRS  that must be made by each member of IFAC) the government of Indonesia through the IAI has decided in full convergence or adoption of IFRS (International Financial Reporting Standards) in 2012. This convergence will certainly has an impact that all the standards or rules of practice of the profession of accounting (including auditing) that must comply with the principles, norms and values measurement of fair value (FV) that exist in IFRS. By adopting IFRS, so the users of financial statements in different parts of the world can easily compare the entity's financial information between countries. As from January 1, 2012, financial reporting in Indonesia will refer to the IFRS. This paper seeks to explain that the process of tra4nsformation of accounting in Indonesia (the concept of historical cost become Fair Value) through the convergence of IFRS had occurred before the legal process. Kata Kunci: IFRS, Fair Value dan Historical Cost]]>
<![CDATA[Analisis Penerapan Pernyataan Standar Akuntansi Keuangan No. 44 - Akuntansi Aktivitas Pengembangan Real Estat ]]>
<![CDATA[Baridwan, Zaki]]>
<![CDATA[ Jurnal Tema Vol 7, No 2 (2006) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[Based Financial Accounting Standar No. 44, there are four methods recognition revenue, which can be able to recognizes real estate sales transaction. The methods are (i) full accrual method; (ii) finished persentation method; (iii) deposit methods; and (iv) lease method. Thus, objective this research are (i) seeking method which be choosen by real estate corporate in revenue recognition, include expense recognition; (ii) seeking method, which used relevant with Financial Accounting Standard No. 44; and (iii) seeking justification used that method. Key words: Revenue Recognition, Expense Recognition, Matching Deposit]]>
<![CDATA[Kualitas dan Efektivitas Sistem Informasi Berbasis Komputer ]]>
<![CDATA[Baridwan, Zaki]]>;
<![CDATA[Hanum, Latifah]]>
<![CDATA[ TEMA Vol 8, No 2 (2007) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.18202/tema.v8i2.102
<![CDATA[Information system refers to a highly valuable resource for an organization because the organization really needs this kind of resources to ascertain the perfection, effectiveness and efficiency. To avoid from rejection to the developed information system needs to improve information system quality because it affects the user satisfaction rate for the development system. Research aims at observing whether three dimensions of quality, such as information quality, system quality, and service quality affect the effectiveness of information system. This effectiveness relies on the user satisfaction rate. Pursuing this research objective, the used analysis to examine Hypothesis 1 (H I), Hypothesis 2 (H2), and Hypothesis 3 (H3) constitutes multiple-regression statistic test. Research sample includes the employee or the user o f information system in  9 types o f company or institution located at East Java, with total reaching 126 participants. Results of classic assumption fesf indicate that multicolinearity, autocorrelation, and heteroscedasticity don't develop in the regression model. F test shows that Information Quality, System Quality, and Service Quality simultaneously affect the Computer based Information System Effectiveness. Results of research determine that system quality and service quality have significant effect on system effectiveness, while information quality doesn’t significantly affect system effectiveness. This becomes evident due to lack of employee's knowledge about the system and shorter work incumbent among the employee. Key words: Information Quality. System Quality, Service Quality, System Effectiveness, Computer-based Information System]]>
<![CDATA[Value Relevance dari Earnings dan Cash Flow: Pengujian Dikaitkan dengan Siklus Hidup Perusahaan ]]>
<![CDATA[Saraswati, Erwin]]>
<![CDATA[ TEMA Vol 8, No 1 (2007) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.18202/tema.v8i1.104
<![CDATA[Black (1998) menguji tentang value relevance dari earnings dan komponen cash flow yang dikaitkan dengan siklus hidup perusahaan, karena value relevance earnings dan cash flow akan berbeda di setiap siklus hidup perusahaan. Pengujian ini mencoba untuk menguji kembali penelitian Black (1998) dan Sari (2001) yang melihat kemampuan laba dan komponen arus kas dalam menjelaskan variasi nilai pasar ekuitas (value relevance) pada setiap tahapan siklus hidup perusahaan, dengan mengambil periode setelah krisis. Hasil pengujian tidak dapat menjelaskan hubungan yang signifikan pada setiap tahapan siklus hidup perusahaan. Kata Kunci: Value relevance, siklus hidup perusahaan, earnings dan cash flow.]]>
