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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
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Search results for , issue "Vol. 22 No. 2 (2021)" : 5 Documents clear
PENGARUH DESENTRALISASI, KETIDAKPASTIAN LINGKUNGAN, PENGENDALIAN AKUNTANSI, SERTA KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL Bayu Sakti Wicaksono
TEMA Vol. 22 No. 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.22.2.104-119

Abstract

This study aims to examine the influence of decentralization, environmental uncertainty, accounting control and organizational commitment to managerial performance in the Tulungagung Regency Government. Decentralization is the delegation of authority and decision-making widely to the levels below it. Environmental uncertainty is a condition felt by the government to predict something that happens in its environment. Accounting control is a control process that uses accounting data. Organizational commitment is a strong desire to become a member of an organization. Managerial Performance is a person who holds a position through an organizational unit to carry out management functions and achieve organizational goals. This type of research is hypothesis testing. The object of the study was an echelon III official within the scope of the Tulungagung Regency Regional Government. Data analysis uses multiple linear regression. The results showed that decentralization and organizational commitment affect managerial performance. Research also shows that environmental uncertainty and accounting control do not affect managerial performance.
PENGENDALIAN INTERNAL ASSET TETAP Eka Setya Wicaksana
TEMA Vol. 22 No. 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.22.2.120-132

Abstract

This research aims to describe improvement steps conducted by BPKAD (Badan Pengelola Keuangan dan Aset Daerah) of Kediri City as the effort to improve the quality of asset value report on the balance sheet which is still hindered by the discrepancy of fixed-asset valuation between asset department and accounting department. This research is done through descriptive qualitative method with in-depth interview and case study model. Data collection is done by using in-depth interview, observation, and documentation based on Laporan Hasil Pemeriksaan (LHP/Audit Report) issued by Badan Pemeriksa Keuangan (BPK/Audit Board of Republic of Indonesia) and based on Domestic Affairs Ministry Regulation (Permedagri) No. 17 2007 as well as Local Government Regulation (Perda) No. 17 2007 about local Government Asset Management, and Government Regulation (PP) No. 60 2008 about Government Internal Control. The participants are govern­ment officers and staffs whose experience in asset, accounting, and audit matters are beyond three years. The result reveals that there is still a procedure with weak monitoring. Therefore, it needs city major’s policy which is supported by the government officers of Kediri City government with “coercion” to commit to fixed-asset report quality improvevment as perceived from local government balance sheet.
PENGARUH OPINI AUDIT, UKURAN PERUSAHAAN, UKURAN KAP, DAN LEVERAGE TERHADAP ROTASI AUDITOR PADA PERUSAHAAN SEKTOR KEUANGAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE TAHUN 2018-2020 Tuban Drijah Herawati; Wilis Aulia Wardah
TEMA Vol. 22 No. 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.22.2.65-78

Abstract

This study aims to examine and obtain empirical evidence of the factors — influencing auditor rotation program in banking financial companies listed on the Indonesia Stock Exchange between 2018 and 2020 —including audit opinion, company size, Public Accounting Firm size, and leverage. The results indicated that audit opinion had no effect on auditor rotation program as both previous and current auditors have the same audit reference, Financial Accounting Standards, resulting in relatively similar opinions. Likewise, company size had no effect on auditor rotation program, meaning that auditor rotation program merely increase agency cost when the auditing quality by the Public Accounting Firm is good. The Public Accounting Firm size had a negative effect, implying that when the company used the Big Four Public Accounting Firm audit service, the company tended to maintain the previous auditor. Lastly, leverage has no effect on auditor rotation because companies with a high level of leverage will focus on improving financial performance instead of prevailing auditor rotation program.
PREDIKSI TINGKAT KEBANGKRUTAN SEBELUM DAN SELAMA PANDEMI COVID-19 MENGGUNAKAN METODE ALTMAN Z-SCORE R. Apria Susiana; Lilik Puwanti
TEMA Vol. 22 No. 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.22.2.79-95

Abstract

The purpose of this study was to examine differences in the level of bankruptcy in transportation companies listed on the IDX before and during the Covid-19 pandemic. This type of research is quantitative using purposive sampling technique which produces 57 samples. The data collection technique used a study of documentation obtained from the IDX's official website, namely www.idx.co.id. Data analysis used SPSS version 21 software. The results showed that the company that had the highest bankruptcy rate in the 2018-2020 period was BLTA due to a decrease in all financial ratios, while the company that had the lowest bankruptcy rate was SAPX because the company managed to increase its solvency and profitability ratios. The results of other studies are that there is no difference in the level of bankruptcy before and during the Covid-19 pandemic. This means that the company has a bankruptcy rate that is not much different from before and during the Covid-19 pandemic because the company is able to adapt by implementing strategies that are in accordance with the conditions of the Covid-19 pandemic.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN APLIKASI ANALISIS INVESTASI MENGGUNAKAN TECHNOLOGY ACCEPTANCE MODEL Jefri Ilham Rachmawan; Nurlita Novianti
TEMA Vol. 22 No. 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.22.2.96-103

Abstract

This study aims to predict and explain TAM indicators on the use of investment analysis applications by investors in East Java. The application under study was made by Kompas Gramedia Group, namely RTI Business. This type of research is quantitative research by distributing questionnaires. The sample in this study was obtained using non-probability sampling method. The subject of this research is investors who live in East Java who have used the RTI Business application with a total of 186 respondents. The analytical method used is regression analysis using SPSS version 25. The results of this study indicate that perceptions of convenience and perceptions of usefulness have a positive effect on interest in using. Furthermore, interest in using has a positive effect on use. In addition, interest in using succeeded in partially mediating the effect of perceived ease and perceived usefulness on usage. This means that the perception of convenience and the perception of usefulness can affect the use either directly or indirectly with the role of interest in using it as a mediation.

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