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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 163 Documents
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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.
PENGARUH PROFITABILITAS, CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE Wila, Novelia H. R. Here; Ga, Linda Lomi; Pau, Sarlin P. Nawa
TEMA Vol. 24 No. 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.24.1.43-52

Abstract

This study aims to examine the effect of profitability, corporate governance consisting of institutional ownership, independent commissioner and financial distress on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sample in this study is a manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Sample selection in this study using purposive sampling method and obtained 37 companies. Data analysis wa carried out using panel data regression model and using Eviews version 12 software. The result of this study indicate that profitability had effect on tax avoidance, institutional ownership had effect on taxavoidance, independent commissioner has no effect on tax avoidance, financial distress has no effect on tax avoidance, and profitability, institutional ownership, independent commissioner and financial distress have a simultaneous effect on tax avoidance.
PENERAPAN PERHITUNGAN PPH 21 BERDASARKAN UU NOMOR 7 TAHUN 2021 PADA PEGAWAI TETAP PT X Rachman, Gilang Fachrizal; Widodo, Ulfa Puspa Wanti
TEMA Vol. 24 No. 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.24.1.33-41

Abstract

In 2021, Indonesia is affected by Covid-19. With this outbreak, the economic sector experienced a significant impact. The government's role in dealing with this outbreak’s impact ischanging Law (UU) No. 36 of 2008 to Law No. 7 of 2021. This change in law has caused the tariff layer on PPh 21 to change, which was originally a 5% rate imposed on taxpayers' taxes with an income of IDR 50 million and becomes 5% for taxpayers with an income of IDR 60 million. In addition, this law has an additional tariff, whereby taxpayers with income above Rp. 500 million are subject to a rate of 30%, so income above Rp. 5 billion is subject to a rate of 35%. This study aims to find out the application of PPH 21 calculations based on Law Number 7 of 2021 on PT X employees. The method used in this study uses a descriptive qualitative method. The results of the study stated that the PPh 21 calcula-tion carried out by PT X was following the provisions stipulated in Law Number 7 of 2021.
DETERMINAN OPINI AUDIT GOING CONCERN Sihombing, Taruli Risa Kornelia; Amirya, Mirna
TEMA Vol. 24 No. 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.24.1.1-15

Abstract

This study aims to examine the effect of debt default, financial distress, leverage, and opinion shopping on the going concern audit opinion of mining companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2021, involving secondary data obtained from the Indonesia Stock Exchange official website. The samples include 48 companies selected through purposive sampling. The effects among variables in this study are analyzed by logistic regression. This study finds that financial distress negatively affects the acceptance of going concern audit opinion, and leverage positively affects the acceptance of going concern audit opinion. However, debt default and opinion shopping do not affect the acceptance of going concern audit opinion. It implies that an auditor doubts companies’ ability to maintain its sustainability when experiencing financial distress and having a high leverage ratio. In other words, financial distress and leverage can be used as the consideration by an auditor to issue the goingconcern audit opinion.
RESEARCH IS A DAILY ACTIVITY AN UNDERSTANDING NEEDED TO ATTRACT THE ATTENTION OF PROSPECTIVE RESEARCHERS Larasdiputra, Gde Deny
TEMA Vol. 24 No. 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.24.1.16-19

Abstract

Problems are something that will always arise in life. A problem solver is certainly the most sought after when a complex problem occurs, the cause is found, and even how to solve it. In situations like this, "research" activities are needed to train an individual's skills. But sometimes for most students in their undergraduate studies, research is considered very difficult but must be passed to get their education degree. Sometimes scientific language that is difficult to understand makes it appear that it requires a high IQ. Collecting data in this study using unstructured interviews which are free interviews where researchers do not use interview guidelines that have been arranged systematically and completely for data collection. Researchers discussed with students the concept of a multimodal method that can help see the problem from a visual, auditory perspective or can be shaped like a story, maybe it can increase the enthusiasm of young researchers. Making the concept of storytelling, having fun, and realizing that this skill is needed for everyday life is needed. Think of it as being a researcher like a detective isn't it fun?
INTERNET-BASED INFORMATION DISCLOSURE PRACTICES: DOES REPUTATION OF AUDITOR MATTERS? Nurrachma, Claudia Sheva; Sumarta, Nurmadi Harsa; Bandi, Bandi
TEMA Vol. 24 No. 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.24.1.20-32

Abstract

This study aims to examine the Internet-based information disclosure in financial companies listed on the Indonesia Stock Exchange (IDX) by examining profitability, leverage, age, companies size, growth, performance, auditor’s reputation and firm performance audited by Big four as companies characteristics and for website characteristics by general and financial companies information, company news or event and financial and corporate governance internet based report. The population of this study is financial companies listed on the Indonesia Stock Exchange between the years of 2011-2013, while the samples consist of 210 companies. This research uses a secondary data derives from the annual reports and corporate website. The technique used to test the hypothesis is multiple linear regression analysis techniques. The results indicate that auditor reputation, firm performance and firm performance audited by Big four has no effect because the company's performance is not only influenced by the auditor but the manager and administrator of the company's website do not involve auditors in disclosure financial information of the internet based. The study also finds that leverage and size firm has a significant effect on the study through internet-based information disclosure. In contrast, profitability, age, growth does not have a significant influence on this study.
Analisis Implementasi Sistem Informasi Akuntansi Pada Proses Kegiatan Bisnis Tagihan Barang Dan Jasa Yulia Mita, Vina; Helmy Sukiswo, Wahyu
TEMA Vol. 25 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.25.1.38-46

Abstract

The purpose of this study is to make an improvement or update of the system of the goods and services bill business process in order to create an effective and efficient business activity. Also, to examine whether the process of business activities in the Bill Receipt section has been implemented properly or not. This research uses qualitative descriptive methods, that is, the results of studies that systematically describe phenomena or events as they are. The type of data used is in the form of primary and secondary data, and the data collection techniques used are in the form of observation, interview, and literature study methods. From the results of this study, it can be said that the Accounting Information System has a good effect in supporting the business process of bills for goods and services, and can be said to have been implemented well with system updates in the Bill Receipt section of PT Petrokimia Gresik.   Abstrak Tujuan dari penelitian ini adalah untuk melakukan sebuah perbaikan atau pembaruan sistem dari proses bisnis tagihan barang dan jasa agar terciptanya suatu kegiatan bisnis yang efektif dan efisien. Serta, untuk meneliti apakah pada proses kegiatan bisnis di bagian Penerimaan Tagihan sudah terimplementasikan dengan baik apa belum. Penelitian ini menggunakan metode deskriptif kualitatif yaitu, hasil kajian yang secara sistematis menggambarkan fenomena atau peristiwa dengan apa adanya. Untuk jenis data yang digunakan adalah berupa data primer dan sekunder, serta teknik pengumpulan data yang digunakan adalah berupa metode observasi, wawancara, dan studi literatur. Dari hasil penelitian ini dapat dikatakan bahwa Sistem Informasi Akuntansi berpengaruh baik dalam menunjang proses bisnis tagihan barang dan jasa, serta dapat dikatakan sudah terimplementasikan dengan baik dengan adanya pembaruan sistem di bagian Penerimaan Tagihan PT Petrokimia Gresik.
Analisis Sistem Informasi Akuntansi Penggajian untuk Meningkatkan Efektivitas Pengendalian Internal Qurunul, Shafa Salsabillah; Sukiswo, Wahyu Helmy Dimayanti
TEMA Vol. 25 No. 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.25.2.138-145

Abstract

The role of payroll accounting information systems is crucial in the functioning of a company, as they support decision-making processes and facilitate the implementation of employee payroll activities. The objective of this research is to assess the effectiveness of the payroll accounting information system implemented at PT Petronika Gresik, in accordance with established standards. The data for this study were collected through observation, interviews, and documentation analysis. The findings of the research indicate that the implementation of PT Petronika Gresik's payroll system and procedures has been effective in achieving internal control, particularly in the area of employee payroll management.   Abstrak Peran sistem informasi akuntansi penggajian sangat penting dalam berfungsinya suatu perusahaan, karena mendukung proses pengambilan keputusan dan memfasilitasi pelaksanaan kegiatan penggajian karyawan. Tujuan penelitian ini adalah untuk menilai efektivitas sistem informasi akuntansi penggajian yang diterapkan di PT Petronika Gresik, sesuai dengan standar yang telah ditetapkan. Data penelitian ini dikumpulkan melalui observasi, wawancara, dan analisis dokumentasi. Temuan penelitian menunjukkan bahwa penerapan sistem dan prosedur penggajian PT Petronika Gresik telah efektif dalam mencapai pengendalian internal khususnya pada bidang pengelolaan penggajian karyawan.
PENGARUH TINGKAT PENDIDIKAN, TINGKAT PENGETAHUAN, KUALITAS SUMBER DAYA MANUSIA, PEMAHAMAN AKUNTANSI, DAN PEMANFAATAN TEKNOLOGI TERHADAP PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA UMKM Trimarlani, Chika
TEMA Vol. 24 No. 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.24.2.%p

Abstract

This study aims to determine the effect of education level, knowledge level, quality of human resources, understanding of accounting, and use of technology on the use of accounting information systems in SMEs in Pati Regency. The independent variables tested in this study were the level of education, level of knowledge, quality of human resources, understanding of accounting and use of technology, while the use of accounting information systems was the dependent variable. The sample of this research is MSME owners who have used technology and implemented systems in their businesses such as owners of basic food/grocery shops, cellphone counters, and several other MSMEs. The sample selection was carried out using the convenience sampling method. The data used is primary data, obtained from a questionnaire with a total of 125 respondents. The data obtained were then tested using Multiple Regression Analysis at a significance level of 5% using the SPSS 22 system. The test results identified that the level of Education, Level of Knowledge, Quality of Human Resources, Understanding of Accounting, and Utilization of Technology had a positive and significant effect on the use of information systems accounting for SMEs in Pati Regency.

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