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Jurnal Akuntansi Aktual

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Published by Universitas Negeri Malang

ISSN : 20879695 EISSN : 25801015 DOI : -

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

Jurnal Akuntansi Aktual (p-ISSN: 2087-9695; e-ISSN: 2580-1015) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics, Universitas Negeri Malang on a regular basis (January and June). Jurnal Akuntansi Aktual encourages academics and (or) researchers to disseminate the results of empirical research and conceptual critical review of contemporary accounting issues of national and international interest. Articles submitted can be drawn from any research paradigm such as positivism, interpretivism, criticism and postmodernism paradigm.

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Articles 127 Documents

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MENGUNGKAP PRAKTIK SENJANGAN ANGGARAN PADA ORGANISASI NIRLABA: BADAN PENGELOLA DANA AMANAT (STUDI ETNOMETODOLOGI) Tsani Aji Novarima; Unti Ludigdo; Yeney W. Prihatiningtias
Jurnal Akuntansi Aktual VOLUME 5, NOMOR 1, JANUARI 2018
Publisher : Universitas Negeri Malang

The purpose of this study is to understand how budgetary slack occurs in operational funds of the Badan Pengelola Dana Amanat which is a non-profit organization. This research uses qualitative research method interpretive with etnometodology approach. Data collection was conducted through interviews with key informants who have roles in the Tim Penyusun Rencana Kerja Anggaran Tahunan (RKAT). The results show that budgetary participation in the process of budgeting operational funds encourages individuals to commit budgetary slack. Budgetary slack are made by individuals by targeting lower membership coverage than actual potential, and calculating higher operational costs than necessary ones. This study proves that non-profit organizations are not sterile from budgetary slack.Keywords:Budgetary participation; budgetary slack; ethnometodology; Badan Pengelola Dana Amanat

ANGGARAN PEMERINTAH DAERAH DALAM BINGKAI AMIN, AMAN, UMAN: SEBUAH STUDI SEMIOTIKA BARTHESIAN Anjang Pranata; Gugus Irianto; Noval Adib
Jurnal Akuntansi Aktual VOLUME 5, NOMOR 1, JANUARI 2018
Publisher : Universitas Negeri Malang

This study aims to reveal the meaning of local government budget. The paradigm used in this research is interpretive by using Barthesian Semiotics research method. Semiotics Barthesian emphasizes the relationship between the sign with the individual experience and the culture of its users. Roland Barthes's ideas include the meaning of denotation, connotation and myth. The results reveal that the meaning of denotative local government budget is a plan embodied in monetary units. While the connotative meaning of local government budget is the result of agreement between the executive and legislative (amin). The preparation, execution, and reporting of the budget must comply with the prevailing laws and regulations (aman). Budgets are used to meet executive and legislative interests (uman). At the level of mythical budget is identified as an effort to welfare the community.

PEMAKNAAN PERUBAHAN PUSKESMAS X MENUJU BADAN LAYANAN UMUM DAERAH (BLUD) DALAM ASPEK LAYANAN DAN AKUNTANSI Rizda Yuritsuni Firdausi; Sri Pujiningsih
Jurnal Akuntansi Aktual VOLUME 5, NOMOR 1, JANUARI 2018
Publisher : Universitas Negeri Malang

This research aims to understand the giving of meaning by the actors in Puskesmas X about Puskesmas X’s organizational change towards BLUD viewed from the aspect of service and accounting. This research is a phenomenology using case study as the research strategy. This research took place in Puskesmas X. The research data were generated from interviewing the research informants. The research informants are The Head of Puskesmas X, Puskesmas X’s chamberlains, and medical staff. The results of this research show that the Puskesmas X’s actors who indirectly participate in making financial reports tend to accept BLUD, while the actors who directly participate in making financial reports tend to resist BLUD.

PENGELOLAAN BANTUAN KEUANGAN BERSIFAT KHUSUS DARI PEMERINTAH KABUPATEN DALAM ANGGARAN PENDAPATAN DAN BELANJA DESA Johan Satriajaya; Lilik Handajani; I Nyoman Nugraha Ardana Putra
Jurnal Akuntansi Aktual VOLUME 5, NOMOR 1, JANUARI 2018
Publisher : Universitas Negeri Malang

This research aimed to analyse the specially-allocated financial aid policy from district government to village government of Samanta. The fact indicates that there has been a misconduct in budget management, which becomes the main reason to do this research. This research employs a qualitative method, using the phenomenological-hermeneutic approach. Data collection uses an in-depth interview with village financial manager, and supported by observation and documentation. Data analysis applies the method of phenomenological-hermeneutic perspectives. The result shows that specially-allocated financial aid management was not appropriately implemented. This was caused by the inconsistency of local government in implementing its local regulation. District government is using its power discretion and the regulation discretion. High tendency of different interests in implementing the policy has led to a pseudo-statement to empower village government and village society. Thus, it needs better commitment from district government to set aside the interests of certain groups and politics to ensure that the main objective of that policy could be implemented properly.

HERMENEUTIKA GADAMERIAN UNTUK MEMAHAMI KUALITAS AUDIT (PEMERIKSAAN KEUANGAN) BPK RI Ginrey Shandy Algam
Jurnal Akuntansi Aktual VOLUME 5, NOMOR 1, JANUARI 2018
Publisher : Universitas Negeri Malang

This research aim is to get an understanding of the financial audit quality of BPK RI by interpretative paradigm approach and Gadamer’s Hermeneutics as technical data analysis (text). The data (text) has shown that BPK RI still has low financial audit quality whereas people of Indonesia (as stakeholders) have expectation for high financial audit quality. Conversely, BPK RI has claimed for having high financial audit quality. Financial audit quality of BPK RI measured based on compliance of audit practice with the code of ethics and auditing standards. The results showed that the financial audit quality of the BPK RI is not in accordance with the claims, which can be observed from non-compliance with the code of ethics and auditing standards.Keywords:Audit quality, The Audit Board of The Republic Indonesia, Gadamer's Hermeneutics

MANAJEMEN LABA: PERAN KEAKTIFAN KOMITE AUDIT DAN AUDITOR EKSTERNAL BIG FOUR (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2013-2015) Suci Rahmadani; Haryanto Haryanto
Jurnal Akuntansi Aktual VOLUME 5, NOMOR 1, JANUARI 2018
Publisher : Universitas Negeri Malang

This study aims to determine: (1) the effect of activeness of the audit committee on earnings management, (2) the effect of external audit by Big Four on earnings management, (3) the effect of combination between activeness of the audit committee and external audit on earnings management. Audit committee and external audit have a very important role to oversee the financial reporting process and monitor the propensity of a company managers to manipulate earnings. Monitoring mechanism is a key factor to reduce conflict of interest and any opportunistic behavior from the manager. This study uses secondary data from annual reports and financial statements on manufacture companies listed on Indonesian Stock Exchange period 2013-2015 by using purposive sampling method. There are 67 companies samples or 201 observations that meet the criteria of the study sample. Analysis method in this research is Ordinary Least Square regression analysis. The results of this study indicate that the activeness of the audit committee indicate not significantly reduce earnings management. External audit by Big Four can decrease earnings management significantly. However, the combination activeness of the audit committee and external audit by Big Four indicate potential increase in earnings management significantly.

PENGARUH BUDAYA UNIVERSITAS TERHADAP KINERJA MAHASISWA AKUNTANSI DENGAN KREATIVITAS SEBAGAI VARIABEL MODERASI (STUDI PADA MAHASISWA AKUNTANSI DI PERGURUAN TINGGI SE-KABUPATEN BULELENG) Anantawikrama Tungga Atmadja; Komang Adi Kurniawan Saputra
Jurnal Akuntansi Aktual VOLUME 5, NOMOR 1, JANUARI 2018
Publisher : Universitas Negeri Malang

This research aimed to examine the influence of university culture on student performance with creativity variable as moderator. This research used survey method with questionnaire; the number of sample is 200 accounting students in North Bali, sampling technique used in this research is purposive sampling. Test of analysis used a simple regression test method and MRA (Moderated Regression Analysis). The results of this research indicate that the university culture has an effect on the performance of accounting students, and the variables of creativity moderate the influence of the university culture on student performance.Keywords:University culture; performance; creativity

DETERMINAN KEPUASAN SISTEM PERBENDAHARAAN DAN ANGGARAN NEGARA (STUDI PADA DIREKTORAT JENDERAL PERBENDAHARAAN) Dede Priyo Wibowo; Rosidi Rosidi; Lilik Purwanti
Jurnal Akuntansi Aktual VOLUME 5, NOMOR 2, JUNI 2018
Publisher : Universitas Negeri Malang

One of e-government implementation in the state financial management is using of Treasury and State Budget System (SPAN) application. SPAN user satisfaction is one of the indicators that is used to measure implementation success and users acceptance. The purpose of this study is to examine the determinants of SPAN user satisfaction consisting of information quality, system quality, perceived ease of use, perceived usefulness, attitudes, intention to use and uses from Technology Acceptance Model (TAM) and DeLone and McLean model, combined with computer self efficacy and social influences. The research was conducted at Directorate General of Treasury (DJPB), Ministry of Finance, Republic of Indonesia. The study used questionnaires distributed to 432 SPAN user respondents. There were 125 questionnaires returned and successfully processed. The result of analysis with partial least square successfully showed that the whole variable is determinant of SPAN user satisfaction. The implications of this research can support the development of SPAN with attention to user satisfaction.

AKUNTABILITAS VERTIKAL-HORIZONTAL APARATUR PUBLIK DALAM PERSPEKTIF INTERPRETIVE PHENOMENOLOGY HEIDEGGER Ardy Fariyansyah; Gugus Irianto; Roekhudin Roekhudin
Jurnal Akuntansi Aktual VOLUME 5, NOMOR 2, JUNI 2018
Publisher : Universitas Negeri Malang

This research aims to produce a deep understanding of accountability in the public service sector The Local Government District of Malang. This research uses a qualitative research approach with the phenomenology of Martin Heidegger (interpretive phenomenology) that seeks to generate the meaning of accountability from the broader perspective of public employee (dasein) within the scope of the practical work. The results showed that the meaning of accountability included a vertical-horizontal relationship. The improvement of the quality of public services (in the Local Government District of Malang) requires a mindset change of public employee. A deep understanding of accountability meaning from practical side become a key to improve the quality op public services in the local government.

STUDI FENOMENOLOGI ATAS IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL PADA BADAN LAYANAN UMUM DAERAH RSUD DR. SAIFUL ANWAR MALANG Rachmawati Rachmawati; Ali Djamhuri; Wuryan Andayani
Jurnal Akuntansi Aktual VOLUME 5, NOMOR 2, JUNI 2018
Publisher : Universitas Negeri Malang

This research is aimed to obtain deep understanding about the meaning of accrual based accounting implementation based on financial management experience in Saiful Anwar hospital. Through Husserl's phenomenology, the implementation of accrual-based accounting is interpreted as "making us uncertain" and "complicated" which ultimately leads to the awareness that the presence of accrual-based accounting is interpreted as one of the "needs" to control all operational activity in Saiful Anwar hospital. In the facts, the application of accrual-based accounting in RSSA has not been fully applicable, especially in financial filing report based on SAK. It is because the obstacle coming from the internal itself. One of the obstacles faced in implementing these standards is the accounting system that has not been integrated with all units in RSSA so as to affect the accuracy and speed of time in the preparation of the financial statements of RSSA due to the preparation of financial statements are still manually implemented.

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