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 5 Documents
 1 
Search results for , issue "Vol. 23 No. 2 (2022)" : 5 Documents clear
MENGISI KESENGGANGAN RUANG RISET AKUNTANSI DAN AUDITING MELALUI PARADIGMA INTERPRETIF DENGAN TEORI SOSIOLOGI Ida Ayu Budhananda Munidewi; Nyoman Angga Pradipa
TEMA Vol. 23 No. 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.23.2.89-107

Abstract

This paper is a form of concern for accounting research which is assessed by the author subjectively as only 'merely' fulfilling various existing criteria as an administrative requirement in filling the workload. However, there are also many who really devote their thoughts to seeing a phenomenon and reality about accounting that is happening around them. Qualitative research, especially interpretive research is seen as more suitable for finding meaning from an existing reality. Even accounting and social sciences are currently seen as unable to stand alone when photographing the reality in accounting, there is a need for harmony between accounting science and social theories that can generally be used in interpretive research to derive meaning and uniqueness from the interpretive paradigm. this is the involvement of researchers with the subjects studied. The development of the interpretive paradigm used in accounting and auditing research is seen from the publication of articles with this paradigm in reputable national journals (Sinta 2). This paper explores research that uses an interpretive paradigm, so that it can see future opportunities from interpretive research using social theories that can be more diverse. This paper uses a literature review that can provide an overview of the wider scope of accounting and auditing research using social theories in the interpretive paradigm.
ANALISA NIAT KEPATUHAN WAJIB PAJAK USAHA MIKRO KECIL DAN MENENGAH (UMKM) BERDASARKAN PERSEPEKTIF THEORY OF PLANNED BEHAVIOR Dewi Fathonah Septya Rahman; Grace Widijoko
TEMA Vol. 23 No. 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.23.2.62-75

Abstract

This study aims to determine the effect of attitude toward behavior, subjective norm, and perceived behavioral control as the intention antecedents according to the theory of planned behavior on the compliance intention of MSME taxpayers in Probolinggo Regency, and to determine the proper approach the tax officers apply based on the MSME taxpayers’ perspectives to make them aware of their tax obligations. This study employs a mixed method approach utilizing a sequential explanatory strategy. The quantitative analysis results indicated that attitude toward behavior and subjective norm had a positive and significant effect on tax compliance intentions, while perceived behavioral control had no effect on the compliance intentions of MSME taxpayers in Probolinggo Regency. Whereas, the quantitative analysis results revealing the MSME entrepreneurs’ positive response and willingness to comply, encouraged by their close persons. As for the proper approach for tax officers to apply to improve the compliance of MSME taxpayers according to their perspectives, conducting more socializations and education activities about taxation is supposed to be effective to provide the MSME entrepreneurs in Probolinggo Regency with knowledge and understanding about taxation.
COMPARISON OF THE MOST PROFITABLE INVESTMENT OPTIONS AMONG BITCOIN, LQ45 STOCKS, AND GOLD IN A PERIOD OF 10 YEARS (2011-2021) Silaban, Jonathan Phelipe
TEMA Vol. 23 No. 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.23.2.76-88

Abstract

The objective of this study is to empirically assess the efficiency of investment between bitcoin, LQ45 stocks, and gold through significant the returns and risks among the variables. This investment efficiency attracts many people, especially young people and people who understand technology. This time, researchers try to find out which kind of investment offers the most significant profit and lesser risk in ten years to help people choose the best type of investment that suits them. Because many people from any generation are eager to learn about investing. Based on the previous research, turns out that bitcoin is the best investment tool compare to other investment instruments even it has bigger risk. the data used in this study collected from website in the internet, investing.com. According to the historical data from the most complete stock and commodities price website in the internet, investing.com, the writer tried to measure the return and risk from a period of 10 years (2011-2021). The result is Bitcoin has the biggest return than other instrument, but also having the highest risk than Gold and LQ45 Stock
PENGUNGKAPAN SDGs PADA LAPORAN KEBERLANJUTAN PT PETROKIMIA GRESIK BERDASARKAN STANDAR GLOBAL REPORTING INITIATIVE (GRI) PERIODE 2018-2020 Amiroh Nur Amaliyah; Wuryan Andayani
TEMA Vol. 23 No. 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.23.2.108-119

Abstract

This study aims to disclose the sustainability performance reporting of PT Petrokimia Gresik in 2018-2020 contributing to the SDG program achievement, and to disclose the sustainability performance reporting based on 2016 Global Reporting Initiative (GRI) Standards. This study employs qualitative case study approach and includes secondary data of PT Petrokimia Gresik's 2018-2020 sustainability report accessible from the company's official website. In analyzing the problem, this study utilizes content analysis to thoroughly disclose the sustainability report. The results of this study revealed that the sustainability performance of PT Petrokimia Gresik contributing to the SDG achievement changed annually indicating 31.95%, 31.36%, 33.73% from 2018 to 2020 respectively. Based on the 2016 GRI Standards, the 2018 and 2019 disclosure percentages of PT Petrokimia Gresik were included in Partially-Applied category representing 75.91% and 75.30%, respectively, whilst, in 2020 the disclosure reached 90,89%, making it included in the Well-Applied category.
PENGARUH TATA KELOLA PERUSAHAAN DAN KUALITAS AUDIT TERHADAP AGRESIVITAS PAJAK Niluh Maharani Safitri; Bambang Subroto
TEMA Vol. 23 No. 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.23.2.48-61

Abstract

The study aims to analyze the effect of corporate governance and audit quality on tax aggressiveness. The corporate governance incorporates the elements of institutional ownership, managerial ownership, independent commissioners, and audit committee. The population of this study consists of all companies listed on Indonesia Stock Exchange (IDX) between 2019 and 2020 including 454 observable samples selected through purposive sampling technique. This study utilized the secondary data from the financial statements and annual reports of all companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2020, analyzed by multiple linear regression utilizing application of Statistical Product and Service Solution version 25. The results indicated that tax aggressiveness can be reduced by increasing audit quality and managerial ownership. Meanwhile, tax aggressiveness was not affected by institutional ownership, independent commissioners, and audit committee. This study implies that increasing the number of managerial ownership and the quality of external audits alleviates tax aggressiveness.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2022 2022


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