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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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Pengaruh Indeks Maqashid Syariah, Struktur Modal dan Ukuran Perusahaan terhadap Nilai Perusahaan Winarsih; Sari, Nurkumala
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.25.2.128-137

Abstract

The development of the current economy has made companies strive to improve their quality in order to be able to compete in the market, so that various methods are taken to meet the demands of consumers and capital owners, in order to achieve company goals, namely in accordance with Maqashid Syariah (measured through the Maqashid Syariah Index/MSI) . This research aims to test the description of the sharia maqashid index, capital structure, and company size on company value. The population in the research is sharia commercial banking companies registered with the Financial Services Authority (OJK) for the 2018-2020 period. Sampling using the pur-posive sampling method resulted in 33 samples. The data analysis technique used is multiple linear analysis using the SPSS version 24.0 program. The sharia mawashid index is present as a pillar of sharia banking, in reality the implementation of the sharia maqashid index is still not optimal. This practice can be seen when the sharia maqashid index has no effect on company value, then this can be used as material for further sharia banking evaluation.   Abstrak Berkembangnya perekonomian saat ini, membuat perusahaan berupaya untuk meningkatkan kualitasnya agar mampu bersaing dalam pasar, sehingga berbagai cara dilakukan untuk memenuhi permintaan konsumen dan pemilik modal, agar dapat mencapai tujuan perusahaan yaitu sesuai dengan Maqashid Syariah (diukur melalui Maqashid Syariah Index/MSI). Penelitian ini bertujuan untuk menguji mengetahui deskripsi mengenai indeks maqashid syariah, struktur modal, dan ukuran perusahaan terhadap nilai perusahaan. Populasi dalam penelitian adalah perusahaan bank umum syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2018-2020. Pengambilan sampel dengan menggunakan metode purposive sampling menghasilkan 33 sampel. Teknik analisis data yang digunakan adalah analisis linier berganda dengan menggunakan program SPSS versi 24.0. Indeks mawashid syariah hadir sebagai pilar perbankan syariah, pada kenyataannya implementasi indeks maqashid syariah masih belum optimal. Praktek tersebut dapat diketahui saat indeks maqashid syariah tidak berpengaruh terhadap nilai perusahaan, maka hal ini dapat menjadi bahan evaluasi perbankan syariah selanjutnya.
Analisis Selisih PPh Terutang, Ekualisasi Pembelian, dan Biaya Sehubungan dengan Jasa dalam Menanggapi SP2DK Nur Aini, Evinda Dwi; Muslimin
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.25.2.80-90

Abstract

This study aims to analyze the resolution of responses to SP2DK received by PT JKL. The research method applied is a qualitative techniques with case study approach. Sources of information used come from primary data, namely interviews and direct observation, as well as secondary data such as working papers, financial reports, and relevant documents. The research findings reveal discrepancies in the calculation of payable income tax due to calculation errors that did not include several components of income and other expenses in the calculation of gross circulation. The difference in total purchases on the Corporate Income Tax Annual Return (SPT Tahunan PPh Badan) with the total acquisitions on the VAT Periodic Return (SPT Masa PPN) occurs because the Corporate Income Tax Annual Return includes purchase components from non-taxable suppliers (non-PKP). Additionally, the discrepancy in the value related to services on the Corporate Income Tax Annual Return and the Periodic Income Tax Return 23/26 (SPT Masa PPh 23/26) is caused by the taxable expenses under Article 21 income tax on the Corporate Income Tax Annual Return and the reporting of expenses in the May 2020 Periodic Income Tax Return 23, which was deducted not in the month the services were completed.   Abstrak Penelitian ini dimaksudkan untuk menganalisis penyelesaian tanggapan atas SP2DK yang diterima oleh PT JKL. Metode penelitian yang diterapkan adalah teknik kualitatif dengan pendekatan studi kasus. Sumber Informasi yang dipakai berasal dari data primer yaitu, wawancara dan observasi langsung, serta data sekunder seperti kertas kerja laporan keuangan dan dokumen relevan. Hasil penelitian mengungkapkan bahwa terdapat selisih perhitungan PPh terutang karena kesalahan hitung dengan tidak memasukkan beberapa komponen pendapatan dan biaya lain-lain ke dalam perhitungan peredaran bruto. Selisih total pembelian pada SPT Tahunan PPh Badan dengan total perolehan yang ada pada SPT Masa PPN terjadi karena pada SPT Tahunan PPh Badan terdapat komponen pembelian dari supplier non-PKP. Selain itu, selisih nilai sehubungan dengan jasa pada SPT Tahunan PPh Badan dan SPT Masa PPh 23/26 disebabkan oleh biaya objek pajak PPh Pasal 21 pada SPT Tahunan PPh Badan dan pelaporan biaya di SPT PPh 23 bulan Mei 2020 yang dipotong bukan pada bulan saat jasa diselesaikan.
Analisis Penerapan Green Accounting dalam Pengelolaan Limbah Jauhari, Irmawati; Leniwati, Driana; Prasetyo, Adi; Juanda, Ahmad; Haryanti, Agustin Dwi
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.25.2.105-116

Abstract

Environmental problems in Indonesia are increasingly pressing, including pollution caused by human activities. In addition to serving to meet animal needs, the livestock sector is also one of the largest contributors to organic waste, so it has an important role in environmental conservation. Livestock waste that is not managed properly can pollute the environment. This study aims to analyze the application of the green accounting concept in managing waste produced on the farm. The design of this study uses a case study with a descriptive qualitative method, and data collection is carried out through primary and secondary data through non-participant observation, in-depth interviews, and documentation. The location of this study is at the CV Mandiri Berjamaah chicken farm located in Gerung Selatan Village, Gerung District, West Lombok. The results and discussion of this study indicate that the CV Mandiri Berjamaah farm has implemented green accounting well in its waste management. The farm uses a closed-house system to minimize environmental pollution and processes waste from livestock into organic fertilizer, which is then sold to the community as plant fertilizer.   Abstrak Masalah lingkungan di Indonesia semakin mendesak, salah satunya adalah pencemaran yang disebabkan oleh aktivitas manusia. Selain berfungsi untuk memenuhi kebutuhan hewani, sektor peternakan juga merupakan salah satu penyumbang limbah organik terbesar, sehingga memiliki peran penting dalam pelestarian lingkungan. Limbah peternakan yang tidak dikelola dengan baik dapat mencemari lingkungan. Penelitian ini bertujuan untuk menganalisis penerapan konsep green accounting dalam pengelolaan limbah yang dihasilkan di peternakan tersebut. Desain penelitian ini menggunakan studi kasus dengan metode kualitatif deskriptif, dan pengumpulan data dilakukan dengan data primer dan sekunder melalui observasi non-partisipan, wawancara mendalam, serta dokumentasi. Lokasi penelitian ini berada di peternakan ayam CV Mandiri Berjamaah yang terletak di Kelurahan Gerung Selatan, Kecamatan Gerung, Lombok Barat. Hasil dan pembahasan penelitian ini menunjukkan bahwa peternakan CV Mandiri Berjamaah telah menerapkan green accounting dengan baik dalam pengelolaan limbahnya. Peternakan tersebut menggunakan sistem kandang tertutup atau closed house untuk meminimalkan pencemaran lingkungan dan mengolah limbah dari hewan ternak menjadi pupuk organik, yang kemudian dijual kepada masyarakat sebagai pupuk tanaman.
Peran Pengelola Prodi Akuntansi Menyiapkan Mahasiswa Menghadapi Artificial Intelligence (AI) Akuntansi Kusuma, Marhaendra; Saputra, Beny Mahyudi; Kasim, Che Manisah Mohd; Soares, Jaime
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.25.2.91-104

Abstract

Artificial Intelligence (AI) has entered all aspects of life, including in the field of accounting. Prospective accountants must be ready to face it, and universities must prepare for it. This study aims to test the role of accounting study programs in fostering students' self-confidence in facing accounting artificial intelligence (AI). Data from 840 accounting students of PTN-PTS throughout Indonesia. The results of the study show that the accounting study program implementation system has a positive effect on competence and self-confidence in working with AI. The accounting study program has been effective in fostering students' competence and self-confidence in facing AI. The originality of this study: 1) modifying the size of the curriculum variables by including character education indicators and expanding it to the study program implementation system, and 2) testing differences in student characteristics in their self-confidence in working with AI.   Abstrak Artificial Intelligence (AI) memasuki semua sendi kehidupan, termasuk bidang akuntansi. Calon akuntan harus siap menghadapinya, dan perguruan tinggi harus mempersiapkannya. Penelitian ini bertujuan menguji peran prodi akuntansi dalam menumbuhkan rasa percaya diri mahasiswa menghadapi artificial intelligence (AI) akuntansi.Data dari 840 mahasiswa akuntansi PTN-PTS se-Indonesia. Hasil penelitian menunjukkan bahwa sistem penyelenggaraan prodi akuntansi berpengaruh positif terhadap kompetensi dan kepercayaan diri bekerja dengan AI. Prodi akuntansi telah efektif dalam menumbuhkan kompetensi dan rasa percaya diri mahasiswa dalam menghadapi AI. Originalitas penelitian ini : 1) memodifikasi ukuran variabel kurikulum dengan memasukkan indikator pendidikan karakter dan memperluas ke sistem penyelenggaraan prodi, 2) menguji perbedaan karakteristik mahasiswa akan kepercayaan dirinya bekerja dengan AI.
Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan, Ukuran KAP, dan Umur Perusahaan terhadap Audit Delay Irwansyah, Irwansyah
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.25.2.69-79

Abstract

This study aimed to examine and analyze the effect of profitability, solvability, firm size, public accounting’s size, and age of firm on the audit delay. The tested on each variables using a quantitative research design and secondary data are derived from companies listed on the Indonesia Stock Exchange. Data collection methods using purposive sampling in the observation period of 2019-2021, obtained 151 observations. Data were analyzed using multiple linear regression analysis. The criteria of the company used are companies that are late in reporting financial reports to the Indonesia Stock Exchange and data that support the implementation of research. The results of the study showed that profitability and age of firm has negative effect on audit delay.The Novelty of this research is solvability and firm size has positive effect on audit delay while public accounting’s size has no significant effect on audit delay.   Abstrak Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh profitabilitas, solvabilitas, ukuran perusahaan, ukuran kantor akuntan publik, dan umur kantor akuntan terhadap audit delay. Pengujian terhadap masing-masing variabel menggunakan desain penelitian kuantitatif dan data sekunder berasal dari perusahaan yang terdaftar di Bursa Efek Indonesia. Metode pengumpulan data menggunakan purposive sampling pada periode pengamatan 2019-2021, diperoleh 151 observasi. Data dianalisis menggunakan analisis regresi linier berganda. Kriteria perusahaan yang digunakan adalah perusahaan yang terlambat melaporkan laporan keuangan ke Bursa Efek Indonesia dan data yang mendukung pelaksanaan penelitian. Hasil penelitian menunjukkan bahwa profitabilitas dan umur kantor akuntan publik berpengaruh negatif terhadap audit delay. Novelty pembaharuan dari penelitian ini ialah solvabilitas dan ukuran perusahaan berpengaruh positif terhadap audit delay sedangkan ukuran kantor akuntan publik tidak berpengaruh signifikan terhadap audit delay.
Factors Affecting Firm Value of Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) Reni Febriani; Supriyanto
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.25.2.117-127

Abstract

The primary components of this research are the DER Ratio, Current Ratio (CR), ROE Ratio, and TATO Ratio. From 2019 to 2022, data from 185 manufacturing companies listed on the Indonesia Stock Exchange (IDX) were analyzed using a quantitative approach. This research provides an analysis of factors that influence firm value in their operations. The results show that TATO and CR have an insignificant influence on firm value, whereas DER and ROE have a significant impact. Companies that manage their debt and equity capital well tend to be more attractive to investors, as high ROE indicates good profitability, while an appropriate DER indicates effective debt management. This research is useful for investors in selecting more important factors to consider when assessing investment potential in manufacturing companies, as well as for companies in designing strategies to enhance firm value.
Determinants of Profitability in Manufacturing: A Comprehensive Analysis Muhammad Muharror Fuadi; Nurma Gupita Dewi
TEMA Vol. 26 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.26.1.01

Abstract

Profitability is a description of a company's ability to make a profit. The urgency of researching corporate profitability lies in its critical role as a primary indicator of a company’s financial health, sustainability, and competitive advantage. The study used the dependent variable Profitability, while the independent variables were capital structure, leverage, and company size. The population used was all food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The data collection technique employed in the study was a combination of the documentation method and purposive sampling, which produced samples that met the research criteria. The research sample consisted of 18 companies with 54 observations. The data analysis technique in this study employed multiple linear regression analysis, previously tested against classical assumptions to obtain the Best Linear Unbiased Estimate (BLUE). The results of this study indicate that capital structure and leverage have a negative but statistically insignificant effect on profitability. In contrast, company size has a positive but statistically insignificant effect on profitability.
The Contribution of the Internal Audit Function, Audit Committee, and External Auditor Quality in Shortening Audit Report Lag in the Pre- and During-COVID-19 Pandemic Era Fauzia, Syifa; Rosidi
TEMA Vol. 26 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.26.1.03

Abstract

Delay in submitting annual financial reports is still a phenomenon in companies going public. The large number of audit report lag phenomena makes companies need to find ways to shorten it. This study aims to determine the effect of internal audit function, audit committee, and external auditor quality on audit report lag before and during the COVID-19 pandemic. This study applies a causal associative design through a quantitative approach. The population includes consumer services sub-sector companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2022, from which the samples of 132 observable data from 22 companies are selected through purposive sampling. The results of the multiple linear regression analysis utilizing SPSS 26.0 exhibit that the internal audit function and audit committee have no effect on audit report lag, both before and during the Covid-19 pandemic, while the external auditor quality has a significant effect on audit report lag during the Covid-19 pandemic.
The Influence of Time Budget Pressure, Job Stress, Work-Life Balance, and Internal Locus of Control on Audit Quality with Auditor Dysfunctional Behavior as a Mediator Yeney Widya Prihatiningtias; Fia Annahdliyah Khairani
TEMA Vol. 26 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.26.1.02

Abstract

This study aims to examine the effect of time budget pressure, work stress, work-life balance, and internal locus of control on audit quality with dysfunctional auditors as mediators. The population in this study is auditors who work at Big Ten KAPs in Indonesia. The sample for this study was 101 auditors who had conducted audits. Data collection is done by the survey method. The data analysis technique used was path analysis, which was processed using SPSS software. The study results showed that time budget pressure, work stress, and work-life balance had a positive effect on dysfunctional auditors. Meanwhile, the internal locus of control had a negative effect on dysfunctional auditors. Other results showed that time budget pressure, work stress, work-life balance, and internal locus of control had a positive effect on audit quality. Meanwhile, dysfunctional auditors had a negative effect on audit quality. Overall, the results of the path analysis showed that dysfunctional auditors are unable to mediate the effect of time budget pressure, work stress, work-life balance, and internal locus of control on audit quality.
Empirical Analysis of Financial Factors Influencing Profitability in Indonesian Tech Firms Naibaho, Eldridge Elisha Halomoan
TEMA Vol. 26 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/

Abstract

The Technology industry has been growing rapidly for the last 5 years and continues to improve the Indonesian economy. However, despite the conditions that support companies to increase profitability, there are still many companies that experience losses. This study aims to test and provide empirical evidence related to several internal company factors that can affect profitability. The object of this study is companies listed in the technology sector of the Indonesia Stock Exchange from 2020 to 2023. The samples obtained in the study are 12 companies with a total of 48 data points, with a panel regression test as the analysis method used in the study. The results showed that liquidity has a significant negative effect on profitability. Leverage has a significant positive effect on profitability. Company size has no significant effect on profitability. Asset growth has a significant positive effect on profitability. This study is useful for providing insight into the relationship between independent variables and dependent variables in a research model specifically designed to explain the phenomenon of profitability inconsistency in the rapidly growing technology sector.

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