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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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Pengaruh Manajemen Laba (Eamings Management) Terhadap Kinerja Operasi dan Return Saham di Sekitar IPO: Studi terhadap Perusahaan yang Listing di Bursa Efek Jakarta Yustisia, Anelies; Andayani, Wuryan
Jurnal TEMA Vol 7, No 1 (2006)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v7i1.150

Abstract

The purposes of this study are to know and to get empirical proof whether the company have earning management in IPO, how the performance of company operation and stock return of company a year after IPO. Beside, it is also regarded to know how is the effect of earning management toward operation performance of company and the effect of earning management toward stock return. The data is needed in this study is the prospect financial report and company financial report two years after IPO. This study uses company data that have IPO in 1993 up to 2001, so that the data period of company that is obtain include the data from 1991 up to 2003. Earning management measurement is based on discretionary accrual (DA) value. The operation performance is measured by using return on asset (aROA) alteration. The examination toward the effect of earning management toward stock return begin by examining whether stock return after IPO is low by using cumulative abnormal return (CAR). Each of the result of examination will be reexamined by using parametric statistical examination that is one sample t-test by à = 5%. The results of this study shows the indication of earning management in the period before and after IPO. This study is fail to show that there is any significant decrement of company operation performance, and cannot prove that it is occurred because of earning management. This study success to show the decrement of stock performance after IPO. Beside, it can be shown that the stock performance decrement is caused by earning management that is conducted in IPO. Keywords: earning management, IPO, operation performance, stock return
Menyingkap Dampak Positivisme Terhadap Esensi Penciptaan Manusia Achsin, M.
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.v7i1.151

Abstract

The paper aims at illuminating a history on the development of positivism and understanding its strength, weakness, inferiority, and superficiality. The paper also elaborates why and what secrete does remain behind such that it determines its accepted position throughout the philosophic and scientific worlds for hundreds years until now. The paper considers the view developed by The Father of Modem Philosophy the rationalist Rene Descartes (known as Renate Cartesius), the empiricist David Hume, following with rationalist- empiric Immanuel Kant throughout August Comte thought to ascertain the glory of positivist tradition. These only represent the birth and the development of “existed” positivism in the jungle of paradigm, philosophy and science. The final statement will be the explanation of human effort to escape from positivism fetter and to become “the intact human” and “the existing one” in the self and in the environment. Keywords: positivism, human creation
Pengaruh Karakteristik Anggaran Terhadap Efisiensi Biaya Badrih, Badrih; Prastiwi, Arum
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.v7i1.152

Abstract

In the fast changing business environment, the budget constitutes a very important component. Instead of being a controlling tool, budget also becomes those of coordinating, communicating, motivating and evaluating the achievement. In relative with the importance of company ’s budget, the budget must be prepared cautiously. Kennis (1979) asserts that the budget has characteristics, (1) budget preparation participation, (2) budget objective clarity, (3) budget feedback, (4) budget evaluation, and (5) budget difficulty rate. Research attempts to examine the Effect of Budgetary Characteristic on Work Achievement. Throughout 28 departmental managers as respondent, results of research indicate that budgetary participation, budget objective clarity, budget difficulty rate and budgetary feedback, have significant positive effect on managerial work achievement in the observed companies. Budgetary evaluation has significant negative effect. Regression line effectiveness explains the variance of work achievement variable in the company for 60.7 %. The remaining variation of 39.3 % doesn’t come into model’s consideration. The finding of regression analysis contributes to the previous research findings. Keywords: Budget preparation participation, budget objective clarity, budgetfeedback, budget evaluation, budget difficulty rate, work achievement.
Zakat Sebagai Alternatif Pembayaran Pajak dalam Rangka Meningkatkan Kepatuhan Wajib Pajak Rusydi, M. Khoiru
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.v7i1.153

Abstract

This research tries to describe the system of zakat payment substituting tax payment Because zakat has two dimensions, vertical in relating to Alloh SWT and horizontal in relating to society. In order that zakat is very potential alternatives in developing duty as tax payment to fulfill the obligation of country. In this research is tried new organization structure whichis wished to apply the system of researcher. Key words: zakat, payment substituting
Bahasa Akuntansi dalam Praktik: Sebuah Critical Accounting Study Sawarjuwono, Tjiptohadi
TEMA Vol 6, No 2 (2005)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v6i2.154

Abstract

This study envisages the accounting Junction in practice, particularly as a language of business or organizations. The linguistic Junction becomes more important if being studiedfrom the uttering capability point of view which this study calls “accounting language communicative competence”. To construct accounting knowledge, this study applies critical accounting study, a methodology which is based on linguistic philosophy, because linguistic philosophy adds a dimension well beyond the scope of accounting and opens wide the nuance of accounting (Gaffikin, 1989) and provides more comprehensive insights. Hence, critical accounting study can accommodate these crucial insights. Essentially, Habermas provides a social theory which is based on it, that is, the theory of communicative action. Seen from this perspective, accounting [language] practice is a social product andfollows social processes. Accordingly, it can be analysed from Habermas’s two societal analytical processes, that is, life world and system mechanism. To develop the research methods, this study modifies Laughlin’s (1987) methodological approaches which are derived from Habermas’s conceptual strategies. Keywords: Penelitian Critical Study, Akuntansi sebagai bahasa, interaksi sosial, Habermas, communicative action.
Analisis Empiris Terhadap Determinan Praktik Pengungkapan Modal Intelektual pada Perusahaan Publik BEJ Purnomosidhi, Bambang
TEMA Vol 6, No 2 (2005)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v6i2.155

Abstract

In the ‘new economy’ era, ideas, practices, and innovations that arise from the creation of intellectual capital have become a pre-eminent economic resources and the basis for competitive advantage. Yet, traditional accounting practices does not provide for the identification and measurement of these “new” intangibles in companies. A a result, that traditional financial reporting is inadequate in meeting with the information needs of stakeholders. This study examines voluntary intellectual capital disclosure provided by listed Indonesian companies in annual reports from the year2001, 2002, and 2003, both qualitatively and quantitatively. Additionally, the study also aims to answer what are factors that influence different voluntary reporting behavior among publicly listed companies in Indonesia This study adopts the framework of Karl Erik Sveiby which classified intellectual capital as internal capital, external capital, and employee competence. A content analysis of 84 copies of annual reports was carried out. The study indicates that the frequencies of voluntary disclosure of intellectual capital in company report are high qualitatively, but not quantitatively, and focus more on external capital. In addition, the key component of intellectual capital are apparently poorly understood, inefficiently managed, and finally they are not reported within a consistent framework. Regarding the factors that can explain different voluntary reporting practices, finding suggest that size, leverage and intellectual capital performance found to have an influence on the amount of intellectual capital disclosure. However, results suggest that when a company’s intellectual capital performance is too high there is a negative impact on the amount of intellectual capital disclosure. The negative association may support the suggestion companies reduce intellectual capital disclosure when intellectual capital is above a perceived ceiling level for fear of losing a competitive advantage. Other factors, such as industry type, listing status, and financial performance were found not to have an influence on the amount of intellectual capital disclosure. Keywords: Intellectual capital, voluntary disclosure, competitive advantage
Perkembangan Praktik Akuntansi Manajemen dan Perubahan Lingkungan Bisnis Hariadi, Bambang
TEMA Vol 6, No 2 (2005)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v6i2.156

Abstract

Lingkungan organisasi mengalami perubahan luar biasa dari waktu ke waktu dan perubahan eksternal tersebut memaksa manajemen organisasi untuk terus menerus melakukan berbagai upaya demi menyesuaikan dengan lingkungan bisnis yang dihadapi agar tetap survive dan berkembang sesuai tuntutan stakeholders. Tekanan kompetisi dan globalisasi ekonomi sebagai akibat dari perkembangan komunikasi, teknologi dan transportasi telah memicu munculnya tehnik-tehnik produksi dan manajemen baru. Top manajemen melakukan perubahan strategi, tujuan, Struktur organisasi,pola komitmen dan pengendalian agar perusahaan tetap terus tumbuh sesuai rencana. Dan dalam menghadapi arus perubahan ini, manajemen membutuhkan informasi akuntansi yang up to date dan sesuai dengan perkembangan terkini agar dapat menjalankanjungsi pengendalian dan dapat mengambil keputusan yang tepat. Muncul kekhawatiran bahwa sistem akuntansi manajemen akan ketinggalan jaman jika metode-metode yang dipraktekkan tidak sesuai dengan situasi lingkungan maupun tuntutan manajemen. Para akademisi dan praktisi akuntansi manajemen sesungguhnya menyadari tuntutan perubahan tersebut Berbagai metode akuntansi manajemen kontemporer telah di praktekkan sejumlah perusahaan dalam rangka menghadapi lingkungan bisnis yang cepat berubah. Namun demikian, hasil-hasil penelitian menunjukkan bahwa konsep-konsep akuntansi manajemen yang konvensional masih tetap bermanfaat dan masih dijalankan perusahaan disamping konsep kontemporer yang mulai di praktekkan sesuai dengan tuntutan perubahan.
Persepsi Profesi Akuntansi: Pengetahuan Teknologi Informasi yang Harus Dikuasai Iqbal, Syaiful
TEMA Vol 6, No 2 (2005)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v6i2.157

Abstract

Penerapan teknologi informasi dalam perusahaan mengalami kemajuan yang sangat cepat dengan ditemukan Data-Base Management System (DBMS). Teknologi informasi ini dapat menggantikan peran akuntan melaksanakan fungsi akuntansi dalam menyediakan laporan keuangan. Pergeseran peran ini memaksa akuntan untuk menemukan peluang baru dengan cara meningkatkan kompetensi di bidang teknologi informasi. Sehingga akuntan dapat berjalan selaras dengan perkembangan teknologi informasi Studi empiris ini berusaha menemukan kualifikasi pengetahuan teknologi informasi yang seharusnya dikuasai oleh akuntan sesuai dengan kompetensi profesionalnya. Sampel diambil dari populasi akuntan yang meliputi akuntan internal, pemerintah, dan publik. Tujuh buah hipotesis diajukan sesuai dengan diskripsi kualifikasi pengetahuan teknologi informasi. Alat igi t dan anova digunakan untuk melihat persepsi akuntan terhadap teknologi informasi yang harus dikuasai. Hasil penelitian ini menunjukkan akuntan publik dan intern berpendapat sama bahwa tekonologi informasi harus dikuasai oleh akuntan. Kualifikasi teknologi informasi yang harus dikuasai meliputi Pengetahuan keyboard literacy, Pengetahuan system hardware, Pengetahuan system software, Pengetahuan desain dan pengembangan system, Pengetahuanpaket akuntansi, Pengetahuan electronic data processing auditing, dan Pengetahuan pemrograman. Hampir sama, Akuntan Pemerintah berpendapat bahwa kualifikasi teknologi informasi tersebut harus dikuasai oleh profesi kecuali Pengetahuan Pemrograman. Pengetahuan ini bukan termasuk bagian dari kompetensi akuntansi. Kata Kunci: Data Base Management System, Profesi Akuntansi dan Teknologi Informasi
The Role Of Economic Fundamentals In Explaining Indonesian Currency Crisis Khusaini, Muh.
TEMA Vol 3, No 1 (2002)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v3i1.158

Abstract

Tulisan ini mencoba melihat bagaimana peranan faktor fundamental ekonomi dalam menjelaskan terjadinya krisis nilai tukar di Indonesia pada akhir tahun 1990-an. Secara lebih spesifik, studi ini mempunyai tujuan: menganalisa rasio M2 terhadap reserves, rasio bank klaim pada sektor swasta terhadap Gross Domestic Product, rasio current ac¬count defisit terhadap Gross Domestic Product, laju pertumbuhan Gross Domestic Product, rasio reserves terhadap import, sistem nilai tukar dalam menjelaskan krisis nilai tukar di Indonesia. Dengan menggunakan data time series triwulan mulai tahun 1990 sampai tahun 2001 dan menggunakan model regresi berganda menunjukkan bahwa variable¬variabel dalam fundamental ekonomi terbukti mampu menjelaskan terjadinya krisis nilai tukar di Indonesia. Nilai koefisien determinasi ( R2) 0.959 menyiratkan bahwa 95.9% variasi krisis nilai tukar rupiah sepanjang periode pengamatan dapat diterangkan oleh variabel yang terpilih. Hubungan antara fundamental ekonomi dan krisis nilai tukar adalahjuga didukung oleh model tersebut, di mana peningkatan rasio bank klaim terhadap sektor swasta terhadap GDP dan rasio current account defisit terhadap GDP mendorong penurunan nilai tukar rupiah, sementara laju pertumbuhan GDP mempunyai pengaruh positif terhadap nilai tukar. Keywords: Currency crisis, exchange rate, economic fundamentals
Perkembangan Riset Akuntansi Dan Keuangan Bidang Pasar Modal: Evaluasi dan Kajian Ulang Sutrisno, Sutrisno
Jurnal TEMA Vol 3, No 1 (2002)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v3i1.159

Abstract

Market based accounting and finance research has grown rapidly as shown with the increasing number of research publication and in¬creasingly high interest of the researchers in the area. The growth is significantly affected by application of some other disciplines as econo¬metrics, statistics, behavioral science, computer technology, and changes in financial reporting environment. Endogenous factors con¬tributing to growth acceleration is the influence of the academics ac¬counting and finance community, through the research publication, conference and symposium, journal editorial policies, and promotion policies at colleges and universities. The study analyzes the growth of market based accounting and finance research by examining the research publication, identify¬ing, and discussing the possibility of direction in accounting and fi¬nance research. The main objective is to offer competing hypothesis and explanations for the observed findings. This naturally leads to unresolved issues and directions for future research noted through out the review. The results of the study are expected to provide a mapping of understanding, and interrelationship among the research area, and the current issues. Finally the study expected that students in accounting and finance find the study useful, especially for deter¬mining the research topic and preparing themselves for successful careers in research. Key words: accounting, finance, capital market, mapping, research growth, and publication.

Page 6 of 17 | Total Record : 162

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