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Jurnal TEMA, Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya, Indonesia. Jl. MT. Haryono 165 Malang 65145
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TEMA (Jurnal Tera Ilmu Akuntansi)
Published by Universitas Brawijaya
ISSN : 14118149     EISSN : 2808215X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol 7, No 1 (2006)" : 5 Documents clear
Menuju Pengauditan Holistik dengan Pendekatan Yin dan Yang: Upaya Meningkatkan Relevansi Wartono, Wartono
TEMA Vol 7, No 1 (2006)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v7i1.149

Abstract

The paper aims at revealing the rigidity or the fetter in the auditors in carrying out the auditing against accounting report. The rigidity becomes a main cause of lowered relevancy of audited report utility for the user. Next, “Yin and Yang” holistic approach facilitates the emergence of something unrecognized by the auditor, but mainly acknowledge by the user of audited report, into the surface as the audit objective. Throughout the mix of “Yin” and “Yang” within auditing, result relevancy improves and accountant profession provides the necessary utility.Keywords: Holistic Auditing, Yin and Yang, Relevancy
Pengaruh Manajemen Laba (Eamings Management) Terhadap Kinerja Operasi dan Return Saham di Sekitar IPO: Studi terhadap Perusahaan yang Listing di Bursa Efek Jakarta Yustisia, Anelies; Andayani, Wuryan
Jurnal TEMA Vol 7, No 1 (2006)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v7i1.150

Abstract

The purposes of this study are to know and to get empirical proof whether the company have earning management in IPO, how the performance of company operation and stock return of company a year after IPO. Beside, it is also regarded to know how is the effect of earning management toward operation performance of company and the effect of earning management toward stock return. The data is needed in this study is the prospect financial report and company financial report two years after IPO. This study uses company data that have IPO in 1993 up to 2001, so that the data period of company that is obtain include the data from 1991 up to 2003. Earning management measurement is based on discretionary accrual (DA) value. The operation performance is measured by using return on asset (aROA) alteration. The examination toward the effect of earning management toward stock return begin by examining whether stock return after IPO is low by using cumulative abnormal return (CAR). Each of the result of examination will be reexamined by using parametric statistical examination that is one sample t-test by à = 5%. The results of this study shows the indication of earning management in the period before and after IPO. This study is fail to show that there is any significant decrement of company operation performance, and cannot prove that it is occurred because of earning management. This study success to show the decrement of stock performance after IPO. Beside, it can be shown that the stock performance decrement is caused by earning management that is conducted in IPO. Keywords: earning management, IPO, operation performance, stock return
Menyingkap Dampak Positivisme Terhadap Esensi Penciptaan Manusia Achsin, M.
TEMA Vol 7, No 1 (2006)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v7i1.151

Abstract

The paper aims at illuminating a history on the development of positivism and understanding its strength, weakness, inferiority, and superficiality. The paper also elaborates why and what secrete does remain behind such that it determines its accepted position throughout the philosophic and scientific worlds for hundreds years until now. The paper considers the view developed by The Father of Modem Philosophy the rationalist Rene Descartes (known as Renate Cartesius), the empiricist David Hume, following with rationalist- empiric Immanuel Kant throughout August Comte thought to ascertain the glory of positivist tradition. These only represent the birth and the development of “existed” positivism in the jungle of paradigm, philosophy and science. The final statement will be the explanation of human effort to escape from positivism fetter and to become “the intact human” and “the existing one” in the self and in the environment. Keywords: positivism, human creation
Pengaruh Karakteristik Anggaran Terhadap Efisiensi Biaya Badrih, Badrih; Prastiwi, Arum
TEMA Vol 7, No 1 (2006)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v7i1.152

Abstract

In the fast changing business environment, the budget constitutes a very important component. Instead of being a controlling tool, budget also becomes those of coordinating, communicating, motivating and evaluating the achievement. In relative with the importance of company ’s budget, the budget must be prepared cautiously. Kennis (1979) asserts that the budget has characteristics, (1) budget preparation participation, (2) budget objective clarity, (3) budget feedback, (4) budget evaluation, and (5) budget difficulty rate. Research attempts to examine the Effect of Budgetary Characteristic on Work Achievement. Throughout 28 departmental managers as respondent, results of research indicate that budgetary participation, budget objective clarity, budget difficulty rate and budgetary feedback, have significant positive effect on managerial work achievement in the observed companies. Budgetary evaluation has significant negative effect. Regression line effectiveness explains the variance of work achievement variable in the company for 60.7 %. The remaining variation of 39.3 % doesn’t come into model’s consideration. The finding of regression analysis contributes to the previous research findings. Keywords: Budget preparation participation, budget objective clarity, budgetfeedback, budget evaluation, budget difficulty rate, work achievement.
Zakat Sebagai Alternatif Pembayaran Pajak dalam Rangka Meningkatkan Kepatuhan Wajib Pajak Rusydi, M. Khoiru
TEMA Vol 7, No 1 (2006)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v7i1.153

Abstract

This research tries to describe the system of zakat payment substituting tax payment Because zakat has two dimensions, vertical in relating to Alloh SWT and horizontal in relating to society. In order that zakat is very potential alternatives in developing duty as tax payment to fulfill the obligation of country. In this research is tried new organization structure whichis wished to apply the system of researcher. Key words: zakat, payment substituting

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