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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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Penanganan Moral Hazard di Lingkungan Direktorat Jenderal sebagai Upaya Optimalisasi Penerimaan Pajak Yuliansyah, Izma Widya; Ludigdo, Unti
TEMA Vol 9, No 1 (2008)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v9i1.170

Abstract

This research has a purpose to explore alternatives solution to solve moral hazard at Directorate General of Tax's area. Directorate General of Tax decide Fiscal Policy to collect and organize the taxes at its region but they facing many constraint, the one is moral hazard by Tax Officer and Tax Payer The results of this research has show that the moral hazard depend on internal control system that implemented at tax office, integrity and ethical behaviour of Tax Officer, tax regulation, tax system and also the society’s tax comprehension. Moral hazard at Tax Office has divide into 5 manners, there are personality section, data collection, services payment of Tax Payer, tax negotiation, and SPT’ manipulation. Moral hazard decrease the society’s trust to the Tax Officer and it made Tax Officer has a bad reputation to the society. Bad reputation of Tax Officer to the society influence the desire of Tax Payer to fulfill their duty with the results is the budget of tax revenues is hard to be completed. Alternative solutions to handle the moral hazard at Tax Office are by using ethical approaches in order to repair the Tax Officer behaviour, reduce and close the grey area in tax regulation, renew tax system, and also increase society’s comprehension on tax. Keywords: Directorate General of Tax, Moral Hazards, and Alternative Solutions.
Analisis Perbedaan Rasio Likuiditas dan Rasio Profitabilitas Sebagai Alat Ukur Kinerja Keuangan Antara Bank Konvensional dan Bank Syariah Puspitaningrum, Ferry; Triyuwono, Iwan
TEMA Vol 9, No 1 (2008)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v9i1.171

Abstract

Research aims at examining the liquidity and profitability of conventional and syariah banks. Research also observes the significant difference in the liquidity and profitability between conventional and syariah banks. Research subsumes into descriptive quantitative type. Data source results from bank's 2004-2006 financial statements. The data remain as secondary data collected from Indonesian Bank Library covering Bank Muamalat Indonesia, Bank Syariah Mandiri, Bank NISP, and Bank Panin. Data analysis concerns with financial ratio of each bank and compares this ratio with financial performance. The next step will be hypotheses testing with non¬par« metric statistic tool, Mann-Whitney test. Results indicate that the significant difference emerges in the liquidity ratio between conventional and syariah banks. This difference involves quick ratio and loan deposit ratio. Profitability ratio of both banks doesn't differ significantly. Research also shows that much liquid loan in syariah bank don't mean that it increases the income of syariah bank. Keywords: liquidity ratio, profitability ratio, Mann-Whitney test
Makna Uang Dalam Konstruksi Kesadaran Etis Akuntan Ludigdo, Unti
TEMA Vol 9, No 1 (2008)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v9i1.172

Abstract

This paper shows the research result in accounting ethics discipline. The research objective is to explore and show the expression of a public accountant's ethical consciousness. By using ethnomethodology, this research finds that ethical consciousness is individual phenomena which its born and growth are affected by many causes. In this context, Mantra (research informan) was bom as the child of a farmer and grew in a farm culture that has different ethical consciousness with the other professional accountants. For him, helping his clients and maintaining longly relationship with his clients are virtue in his professional life. Money is important but it isn’t the most important factor and it isn’t of all. If in the workplace money is taken in the top of all, in the longtime it has many implication to his life. Mantra doesn’t want this to happen. Mantra’s discurcive and practical consciousness developed through a longlife process, where Mantra always wants to learn from his past and effort to strengthen his emotional and spiritual power. Keywords: Ethical Consciousness, Accountant, Ethnomethodology.
Penyucian Pendidikan Akuntansi Episode Dua: Hiper View of learning dan Implementasinya Mulawarman, Aji Dedi
TEMA Vol 9, No 1 (2008)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v9i1.173

Abstract

Accounting education needs desecularization of learning concept as well as its conventional accounting curriculum to suit main values of Indonesian society. Desecularization of accounting education must be conducted with the methodology of Purification based on love that is beyond all (hyperlove). The result is a synergy of reproductive view of learning and constructive view of learning and goes beyond both (hyperview of learning), also the use of various research methodologies according to specific need. The implementation of hyperview of learning is idea about general formulation about curriculum that possesses spiritual values, intuitwe-soul and material. Keywords: Hyperlove, hyperview of learning, research methodologies, curriculum
Bentuk dan Komponen Penentu Kompensasi Eksekutif Diaz, Marsela; Espa, Vitriyan
TEMA Vol 9, No 1 (2008)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v9i1.174

Abstract

This Article discusses executive compensation from agency conflict conception, plan of executive compensation definition, target the of this compensation plan, variety of compensation. Every company has different policy in case of compensation gift/giving to its all manager and executive, either in case of its compensation form or determinant. The most form of executive compensation that recognized at this time is Stock Option Program (SOP), given as bonus to executives to minimization conflict of interest between shareholder and management. This SOP usually given base managerial performance like accountancy profit, shore price and also earning shares (EPS), finance performance like return on equity (ROE) and return on asset (ROA), company size and corporate growth. Keywords: Compensation Executive, Stock Option Program, Performance Managerial
Pengaruh Aktivitas Rantai Nilai Terhadap Keunggulan Bersaing Pada Perusahaan Pengekspor Coklat di Kota Palu Wirasakti, Zulkifli
TEMA Vol 9, No 1 (2008)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v9i1.175

Abstract

This Research is aim to know the influence of activity of industry value chain that consist of structural activity, activity procedural, and operational activity, to excellence compete brown exporter company in Palu. This research is using path analysis methods. Research Result indicates that activity of industry value chain that consist of structural activity, activity procedural, and operational activity has an effect on significant to excellence compete company brown exporter, can be shown by coefficient determination as high as 0,801 or 80,1 percents. Activity Variable structural haves dominant influence as high as 0,410 or 41% to excellence compete. Whereas dominant indirect influence is relation/link between structural activity variable and variable of operational activity is 0,109 or 10,9% to excellence compete company brown exporter in Palu. Research result is suggested to company brown exporter to improves structural activity intensity. Nevertheless not overrule operational activity and activity procedural, because the three of this activity each other equips or haves interrelationship (causal). Keywords: Structural, procedural, operational activity, Competitive advantage.
Persepsi Manajemen Perusahaan terhadap Prinsip-prinsip Good Corporate Governance (Studi pada Perusahaan BUMN dan BUMS di Jawa Timur) Hestikawati, Tifani; Andayani, Wuryan
Jurnal Tema Vol 8, No 1 (2007)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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Aspek-aspek Kuantitatif yang Mempengaruhi Kebijakan Pinjaman Daerah (Studi Kasus Kabupaten/Kota di Propinsi Jawa Timur) Mulyono, Imam
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.v8i2.177

Abstract

This paper analyzes the impact of GDP per-capita, populasi, economic growth, PAD, DAU, capital expenditure, and surplus/deficit non financial faktor on mu¬nicipal debt behavior. With this aim, we have obtained stratified random sample of 21 cities during a third year period. These data have been used to configure a micro panel to obtain accurate estimates and control for problem such as un¬observed heterogeneity. The main conclusion obtained from this process is that all independ varible are the variable s that best explain the indebtedness of this type of entities Keyword: GDP, economic growth, indebtedness
Akuntabilitas dalam Hubungan Keagenan dan Filosofi Tri Hita Karana Dewi, Ni Wayan Yulianita
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.v8i2.178

Abstract

The accountability of principal-agent relationship between the company owner (principal) and management (agent) only reflects the relationship between hu¬mans. In the practice, relationship between individuals involved in the principal- agent relationship often experiences disharmony caused by opportunistic attitude of a Party (agent) as the manifestation of egoistic, materialistic, and utilitarian characters. Agents as human equip with opportunistic behavior, forcing them to underline self-interest, precisely to act with personal welfare interest, not for prin¬cipal wealth interest. Such phenomenon requires the injection of principal-agent relationship values to create more harmonic relationship and collective welfare. A base used in the injec¬tion of this value may be the life philosophy attended by Balinese, likes tri hita karana philosophy. Tri hita karana philosophy asserts that the collective welfare surfaces if the human experiences harmonic relationship with God, with other humans and with nature. Harmonic relationship between human and God appears within the behavior re¬flecting the divine awareness. Harmonic relationship between human and other human reflects in the behavior of respecting other interest, creating the peace and harmony with internal and external parties of the company. Harmonic rela¬tionship between human and nature develops through the maintenance and the conservation of natural substances. Harmonic relationship between human and God, human and other humans, and human and nature, in the principal-agent relationship should be minimize the interest conflict to produce a material or im¬material welfare for all. Keywords: accountability, principal-agent relationship, tri hita karana philoso¬phy The accountability of principal-agent relationship between the company owner (principal) and management (agent) only reflects the relationship between hu­mans. In the practice, relationship between individuals involved in the principal- agent relationship often experiences disharmony caused by opportunistic attitude of a Party (agent) as the manifestation of egoistic, materialistic, and utilitarian characters. Agents as human equip with opportunistic behavior, forcing them to underline self-interest, precisely to act with personal welfare interest, not for prin­cipal wealth interest. Such phenomenon requires the injection of principal-agent relationship values to create more harmonic relationship and collective welfare. A base used in the injec­tion of this value may be the life philosophy attended by Balinese, likes tri hita karana philosophy. Tri hita karana philosophy asserts that the collective welfare surfaces if the human experiences harmonic relationship with God, with other humans and with nature. Harmonic relationship between human and God appears within the behavior re­flecting the divine awareness. Harmonic relationship between human and other human reflects in the behavior of respecting other interest, creating the peace and harmony with internal and external parties of the company. Harmonic rela­tionship between human and nature develops through the maintenance and the conservation of natural substances. Harmonic relationship between human and God, human and other humans, and human and nature, in the principal-agent relationship should be minimize the interest conflict to produce a material or im­material welfare for all. Keywords: accountability, principal-agent relationship, tri hita karana philoso­phy
Pandangan dan Sikap Akuntan Publik terhadap Fenomena Expectation Gap dan Tanggung Jawab Hukum Auditor Mirdah, Andi; Yuliati, Yuliati; Irianto, Gugus
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.v8i2.179

Abstract

In the development, public accounting profession exposed to a challenge where there is expectation gap between auditor and society as a service user. Some case involving public accountant and society misunderstanding to the responsibility and role of public accounting depicts the expectation gap. The widening of expec¬tation gap also fostered by profession motivation in protecting himself to deviate society stress and to decrease legal liability to auditor (OSullivan, 1993). Gener¬ally, the existing research, examining perception of auditor and user of audited financial report related to expectation gap issues, use positivistic approach. This qualitative research aims to get an deep understanding of overview and attitude of public accountant and their professional staff to the expectation gap phenom¬ena that happened between public accounting and user financial report, specially the client of public accountant itself and how the point of view and public account¬ing attitude in perceiving their liability in practice. Keyword: Expectation Gap, Simbolic Interacsionism, Audiors’ Legal Liability

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