cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Putu Prima Wulandari
Contact Email
jurnaltema@ub.ac.id
Phone
+6281296280353
Journal Mail Official
jurnaltema@ub.ac.id
Editorial Address
Jurnal TEMA, Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya, Indonesia. Jl. MT. Haryono 165 Malang 65145
Location
Kota malang,
Jawa timur
INDONESIA
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 6 Documents
 1 
Search results for , issue "Vol 8, No 2 (2007)" : 6 Documents clear
Kualitas dan Efektivitas Sistem Informasi Berbasis Komputer Baridwan, Zaki; Hanum, Latifah
TEMA Vol 8, No 2 (2007)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v8i2.102

Abstract

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
Persepsi Akuntan Pendidik terhadap Overload Standar Akuntansi Keuangan (SAK) bagi Usaha Kecil dan Menengah Sarita, Buyung; Suhairi, Suhairi
TEMA Vol 8, No 2 (2007)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v8i2.138

Abstract

Financial statement in small and mediums enterprises (SMEs) is low. It is probably resulted by overload of Standar Akuntansi Keuangan (SAK) for SMEs. This paper is preliminary research to analyze the perception of Educational Accountant towards the necessity of SMEs and Large Firms to follow the guidance of SAK in preparing financial statement. Research on 29 respondents found that SAK is overload for SMEs. Further research is suggested to vary and enlarge the number of respondents as for Public Accountant and accountants who work for banks.Keyword: Small and Medium Enterprise, Standar Akuntansi Keuangan, SAK, Overload
Rekonstruksi Teknologi Balanced Scorecard dengan Menggunakan Perspektif Khalifatullah Fir Ardh: Suatu Studi Literatur Tentang Bagaimana Visi Organisasi Syariah dapat Menjadi Suatu Aksi Anwar, Rosyihan; Ghofar, Abdul
TEMA Vol 8, No 2 (2007)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v8i2.140

Abstract

The latest development of syariah business organization issues doesn't take a lead for the improvement of academic researching activity to develop the more accommodative concept of syariah business organization. Research aims at formulating Balanced ScoreCard Syariah (SBSc) through transcendental-structuralism methodology and synthetic process, particularly to reconstruction.Therefore, a humanist, emancipatory, transcendental, and theological design of Balanced Scorecard (BSc) can be ensured.The research uses the perspective of khalifatullah fil ardh to determine the underlying concept or paradigm to match with syariah business organization. This perspective develops from two derivation stages, trusteeship metaphor and zakat metaphor. First strain has been trusteeship metaphor to reconstruct organizational accountability concept, while the second has been zakat metaphor to reconstruct the BSc concept.Three conclusions become evident. First, zakat becomes a main perspective as a foundation as well as an objective for other SBSc perspective.Second, syariah business organization doesn’t merely take responsibility for profit maximizing for shareholders/capital owner, but also distribute the welfare to the nature, human and environment evenly for being accountable to God. Third, Islamic value (tauhid) must be internalized into the vision, objective and every activity of the company such that it may be measured and evaluated within SBSc as main aspect of organization performance.Keywords: Trusteeship Metaphor, Balanced Scorecard, Emancipatory, Humanist, Khalifatullah Fil Ardhperspective, Reconstruction, Balanced Scorecard Syariah, Tauhid, Teleological, Transcendental, Zakat Metaphore
Aspek-aspek Kuantitatif yang Mempengaruhi Kebijakan Pinjaman Daerah (Studi Kasus Kabupaten/Kota di Propinsi Jawa Timur) Mulyono, Imam
TEMA Vol 8, No 2 (2007)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v8i2.177

Abstract

This paper analyzes the impact of GDP per-capita, populasi, economic growth, PAD, DAU, capital expenditure, and surplus/deficit non financial faktor on mu¬nicipal debt behavior. With this aim, we have obtained stratified random sample of 21 cities during a third year period. These data have been used to configure a micro panel to obtain accurate estimates and control for problem such as un¬observed heterogeneity. The main conclusion obtained from this process is that all independ varible are the variable s that best explain the indebtedness of this type of entities Keyword: GDP, economic growth, indebtedness
Akuntabilitas dalam Hubungan Keagenan dan Filosofi Tri Hita Karana Dewi, Ni Wayan Yulianita
TEMA Vol 8, No 2 (2007)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v8i2.178

Abstract

The accountability of principal-agent relationship between the company owner (principal) and management (agent) only reflects the relationship between hu¬mans. In the practice, relationship between individuals involved in the principal- agent relationship often experiences disharmony caused by opportunistic attitude of a Party (agent) as the manifestation of egoistic, materialistic, and utilitarian characters. Agents as human equip with opportunistic behavior, forcing them to underline self-interest, precisely to act with personal welfare interest, not for prin¬cipal wealth interest. Such phenomenon requires the injection of principal-agent relationship values to create more harmonic relationship and collective welfare. A base used in the injec¬tion of this value may be the life philosophy attended by Balinese, likes tri hita karana philosophy. Tri hita karana philosophy asserts that the collective welfare surfaces if the human experiences harmonic relationship with God, with other humans and with nature. Harmonic relationship between human and God appears within the behavior re¬flecting the divine awareness. Harmonic relationship between human and other human reflects in the behavior of respecting other interest, creating the peace and harmony with internal and external parties of the company. Harmonic rela¬tionship between human and nature develops through the maintenance and the conservation of natural substances. Harmonic relationship between human and God, human and other humans, and human and nature, in the principal-agent relationship should be minimize the interest conflict to produce a material or im¬material welfare for all. Keywords: accountability, principal-agent relationship, tri hita karana philoso¬phy The accountability of principal-agent relationship between the company owner (principal) and management (agent) only reflects the relationship between hu­mans. In the practice, relationship between individuals involved in the principal- agent relationship often experiences disharmony caused by opportunistic attitude of a Party (agent) as the manifestation of egoistic, materialistic, and utilitarian characters. Agents as human equip with opportunistic behavior, forcing them to underline self-interest, precisely to act with personal welfare interest, not for prin­cipal wealth interest. Such phenomenon requires the injection of principal-agent relationship values to create more harmonic relationship and collective welfare. A base used in the injec­tion of this value may be the life philosophy attended by Balinese, likes tri hita karana philosophy. Tri hita karana philosophy asserts that the collective welfare surfaces if the human experiences harmonic relationship with God, with other humans and with nature. Harmonic relationship between human and God appears within the behavior re­flecting the divine awareness. Harmonic relationship between human and other human reflects in the behavior of respecting other interest, creating the peace and harmony with internal and external parties of the company. Harmonic rela­tionship between human and nature develops through the maintenance and the conservation of natural substances. Harmonic relationship between human and God, human and other humans, and human and nature, in the principal-agent relationship should be minimize the interest conflict to produce a material or im­material welfare for all. Keywords: accountability, principal-agent relationship, tri hita karana philoso­phy
Pandangan dan Sikap Akuntan Publik terhadap Fenomena Expectation Gap dan Tanggung Jawab Hukum Auditor Mirdah, Andi; Yuliati, Yuliati; Irianto, Gugus
TEMA Vol 8, No 2 (2007)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v8i2.179

Abstract

In the development, public accounting profession exposed to a challenge where there is expectation gap between auditor and society as a service user. Some case involving public accountant and society misunderstanding to the responsibility and role of public accounting depicts the expectation gap. The widening of expec¬tation gap also fostered by profession motivation in protecting himself to deviate society stress and to decrease legal liability to auditor (OSullivan, 1993). Gener¬ally, the existing research, examining perception of auditor and user of audited financial report related to expectation gap issues, use positivistic approach. This qualitative research aims to get an deep understanding of overview and attitude of public accountant and their professional staff to the expectation gap phenom¬ena that happened between public accounting and user financial report, specially the client of public accountant itself and how the point of view and public account¬ing attitude in perceiving their liability in practice. Keyword: Expectation Gap, Simbolic Interacsionism, Audiors’ Legal Liability

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2007 2007


Reset
Filter By Issues
All Issue Vol. 26 No. 2 (2025) Vol. 26 No. 1 (2025) Vol. 25 No. 2 (2024) Vol. 25 No. 1 (2024) Vol. 24 No. 2 (2023) Vol. 24 No. 1 (2023) Vol. 23 No. 2 (2022) Vol. 23 No. 1 (2022) Vol. 22 No. 2 (2021) Vol. 22 No. 1 (2021) Vol 21, No 2 (2020) Vol. 21 No. 1 (2020) Vol 21, No 1 (2020) Vol 10, No 1 (2011) Vol 11, No 1 (2010) Vol 10, No 1 (2009) Vol 9, No 1 (2008) Vol 8, No 2 (2007) Vol 8, No 1 (2007) Vol 8, No 1 (2007) Vol 7, No 2 (2006) Vol 7, No 2 (2006) Vol 7, No 1 (2006) Vol 6, No 2 (2005) Vol 6, No 1 (2005) Vol 5, No 2 (2004) Vol 5, No 1 (2004) Vol 4, No 2 (2003) Vol 4, No 1 (2003) Vol 3, No 1 (2002) Vol 2, No 2 (2001) More Issue