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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 162 Documents
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Konsekuensi Ekonomi dari SFAS No. 106 Terhadap Perusahaan Primasari, Ervin
TEMA Vol 6, No 1 (2005)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v6i1.137

Abstract

Tulisan ini mencoba menelaah dampakpemberlakuan salah satu standaryang diterapkan di Amerika yaitu Statement of Financial Accounting Standard (SFAS) No. 106 yang berjudul “Employer’s Accounting for Postretirement Benefits Other Than Pensions” (Akuntansi Pemberi Kerja untuk Tunjangan Pascapensiun Non Pensiun). Standar ini mengharuskan adanya perubahan daripraktik yang dominan yang mempertanggungjawabkan tunjangan pascapensiun atas dasar kas ke dasar akrual. Konsekuensi ekonomi dari pemberlakuan standar ini adalah adanya kenaikan beban yang sangat besar pada laporan keuangan perusahaan yang pada akhimya menyebabkan adanya penurunan tunjangan pascapensiun kesehatan. FASB mewajibkan SFAS No. 106 dengan alasan kewajiban untuk memberikan tunjangan pascapensiun memenuhi definisi dari kewajiban, jujur dalam penyajiannya, relevan bagipemakai laporan keuangan, dan dapat diukur dengan reliabilitas yang memadai pada biaya wajar. Namun, pada kenyataannya banyak pihak yang tidak setuju dengan pemberlakuan standar ini.Kata kunci: konsekuensi ekonomi, SFAS No. 106, tunjangan pascapensiun
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
Peluang Riset tentang Peran Karakteristik Informasi Sistem Akuntansi Manajemen (SAM) di Perusahaan Jasa Rahman, Aulia Fuad
TEMA Vol 7, No 2 (2006)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v7i2.143

Abstract

The objectives of this paper are to briefly review literature on management accounting system (MAS) information characteristics in manufacturing companies and to propose research opportunity related to the role of MAS information characteristics in service companies. Two steps are involved in developing research propositions. First, identifying contingent characteristics facing professional and mass service type. Second, matching the contingent characteristics for each type of service company with the appropriate MAS information characteristics based on the prior results of research in manufacturing companies. Contingent characteristics of professional service can be identified as high environmental uncertainty, high task uncertainty and decentralized organizational structure. On the other hand, contingent characteristics of mass service are low environmental uncertainty, low task uncertainty and centralized organizational structure. Based on the contingent characteristics identified for professional and mass service type, six propositions are proposed as the opportunities for future research on the role of MAS information characteristics in service companies. Key words: MAS information characteristics, service organization
Pengaruh Locus of Control dan Ketidakpastian Tugas pada Hubungan Antara Partisipasi Anggaran dan Kepuasan Kerja Manajemen Perguruan Tinggi Muhammadiyah se-Indonesia Adam, Helmy
TEMA Vol 7, No 2 (2006)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v7i2.144

Abstract

This research aimed to find the caused of the inconsistencies research finding of the role of locus of control as moderating variable on the relationship between budgetary participation and job satisfaction, which happened on Brownell (1981, 1982a), Frucot & Shearon (1991), and Indriantoro (1995). Lucket & Eggleton’s (1991) study, indicate that task uncertainty could determine the effect of locus of control as a moderating variable. This research used 88 Dean/Financial Dean Assistant on the Higher Education of Muhammadiyah in Indonesia. Using 3-way interaction, indicate that task uncertainty had significant effect on the locus of control’s moderating role. In the higher task uncertainty conditions, managers who had internal locus of control, will more satisfied when given higher participation, and managers who had external locus of control, will more dissatisfied when given higher participation. In contrast, in the lower task uncertainty, locus of control didn’t have moderating roles, because both internal and external had the same effect (positive) on responding the budgetary participation increasing. Keywords: Budgetary Participation, Locus of Control, Task Uncertainty, 3-way Interaction
Pengaruh Struktur Kepemilikan terhadap Struktur Modal: Analisis Time-Series Cross-Sectional Nurbaiti, Nurbaiti
TEMA Vol 7, No 2 (2006)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v7i2.145

Abstract

The purpose of this study is to identify the impact of ownership structure on capital structure. Based on agency theory by Jensen and Meckling (1976) that there is conflict of interest between managers and owners because managers act opportunisticly. Previous research based on agency theory found shows that insiders of shareholders and institutional investors have role in decreasing agency cost, because they can substitute the role of debt for the disciplinary insider’s acts in a corporate capital structure. Samples were selected by using purposive sampling to all companies of the manufacture industry listed in Jakarta Stock Exchange one year before sample year (1999-2002). Achieving this purposes, the multiple regression model was used by analyzing 155 observed firms from manufacturing companies. The F-statistic test shows that variables of ownership structure consisted of insiders ownership, institutional ownership and shareholders dispersion while control variable consisted offirm size, firm profitability, firm growth, assets structure, tax rate, and stock volatility simultaneously influence capital structure. The partially test shows that the ownership structure with proxy shareholders dispersion has a positive and significant affect on capital structure. The firm profitability and tax rate variables control have significantly affected the capital structure. The study has different results compared with the study Moh’d, et al. (1998) on the fact that the dispersion ownership on manufacture industry in Jakarta Stock Exchange exist during the study period. This fact causes owner to improve debt role in corporate capital structure to discipline insiders act. Keywords: Ownership structure, agency theory, agency cost, and capital structure
Kritik terhadap Positive Accounting Theory (PAT) dan Menuju PAT Yang Lebih Bernilai Ekowati, Wiwik Hidajah
TEMA Vol 7, No 2 (2006)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v7i2.146

Abstract

Positive Accounting Theory (PAT) yang pertama digagas oleh Watt dan Zimmerman (WZ, 1978) telah banyak mengilhami dan memberikan kontribusi terhadap perkembangan penelitian akuntansi, khususnyapenelitian mainstream. Menurut teori ini akuntansi harus bisa dipakai untuk menjelaskan (to explain) dan memprediksi (to predict) fenomena yang ada di alam. Tulisan WZ selain banyak memberikan kontribusi terhadap perkembangan penelitian akuntansi, juga banyak menimbulkan kritik dan perdebatan dari peneliti lainnya. Kritik terutama ditujukan pada dua aspek, yaitu dari segi metode penelitian dan dari metodologi penelitian. Dari metode penelitian, isu pertama ditujukan pada kurangnya kekuatan tes. Isu kedua mencakup kemungkinan bahwa hasil-hasil yang diperoleh dalam literatur akuntansi positif adalah akibat dari hipotesis altematif yang tidak diakui, bukan hipotesis yang dinyatakan. Sedangkan dari segi metodologi penelitian, kritik ditujukan pada asumsi dasar ilmu yang dipakai untuk landasan penelitian. Dasar penelitian diambil dari mathematical construction yang menurut banyak peneliti tidak cocok diterapkan untuk penelitian akuntansi. Juga pendapat WZ yang menyatakan penelitian harus free value dan netral, literatur akuntansi keuangan tradisional adalah “tidak ilmiah" karena literatur akuntansi tersebut terfokus pada “preskripsi” (norma) dan memberikan perhatian yang sangat kecil dalam pengembangan teori, banyak mendapat kritikan. Untuk menutupi kelemahan PAT agar hasil penelitian lebih mempunyai nilai, maka langkah yang bisa dilakukan adalah dengan: Integrated Utility, Value free to value laden, S-matrix Theory, Exstention Maximation. Kata kunci: Integrated Utility, Value free to value laden, S-matrix Theory, Exstention Maximation.
Dilema "Laba" dan Rerangka Teori Political Economy of Accounting (PEA) Irianto, Gugus
TEMA Vol 7, No 2 (2006)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v7i2.147

Abstract

Dalam dunia bisnis, laba telah menjadi icon yang “dikeramatkan”. Laba menjadi tujuan utama dari setiap aktivititas bisnis, sementara aspek-aspek lain cenderung dimarginalkan atau kurang mendapat perhatian yang setara. Menjadikan laba sebagai tujuan utama dari aktivitas bisnis sesungguhnya problematik. Di satu sisi, ada rasionalisasi bahwa laba diperlukan agar bisnis tumbuh dan atau berkembang, sementara pada sisi lain menjadikan laba sebagai tujuan utama (telah) mendorong timbulnya beragam persoalan dan bahkan moral hazard. Akuntansi konvensional yang berbasis pada pandangan ekonomi neo-klasik memiliki kontribusi dalam “memfasilitasi” timbulnya permasalahan tersebut. Rerangka teori (theoretical framework) PEA menawarkan pandangan alternatif dalam upaya mencari keseimbangan antara praktik pengkeramatan laba dengan upaya pencegahan timbulnya implikasi buruk sebagai akibat pengkeramatannya. Kata-kata kunci: Laba, Political Economy of Accounting
Manfaat Laba dan Arus Kas Untuk Memprediksi Kondisi Financial Distress pada Perusahaan Textile Mill Products dan Apparel and Other Textile Products yang Terdaftar di Bursa Efek Jakarta Atmini, Sari; Andayani, Wuryan
TEMA Vol 7, No 2 (2006)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v7i2.148

Abstract

Financial distress condition happens before bankruptcy. This condition can be predicted using models that have developed by many researchers. Most financial distress prediction models rely on financial data, which is easier to obtain, and focus on earnings. The purpose of this research is to examine whether cash flow or earnings that can better predict financial distress condition of a firm. Besides, this research tries to build a model to predict financial distress condition of a firm using financial and non-financial data. This research uses analysis sample and holdout sample. The analysis sample consists of 60 firm-year from 24 different firms in earnings model and 60 firm- year from 24 different firms in cash flow model. The holdout sample consists of 23 firms. The statistic method used is multiple discriminant analysis (MDA). The result of this study shows that earnings can better predict financial distress condition. In other words, it is harder to predict financial distress condition defined in terms of cash flow than in profitability. Key words: financial distress, cash flow, earnings
Menuju Pengauditan Holistik dengan Pendekatan Yin dan Yang: Upaya Meningkatkan Relevansi Wartono, Wartono
TEMA Vol 7, No 1 (2006)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v7i1.149

Abstract

The paper aims at revealing the rigidity or the fetter in the auditors in carrying out the auditing against accounting report. The rigidity becomes a main cause of lowered relevancy of audited report utility for the user. Next, “Yin and Yang” holistic approach facilitates the emergence of something unrecognized by the auditor, but mainly acknowledge by the user of audited report, into the surface as the audit objective. Throughout the mix of “Yin” and “Yang” within auditing, result relevancy improves and accountant profession provides the necessary utility.Keywords: Holistic Auditing, Yin and Yang, Relevancy

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