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All Journal Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society
Lita Permata Sari
Lembaga Studi Islam Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH MUATAN ETIKA DALAM PENDIDIKAN AKUNTANSI TERHADAP PERSEPSI ETIKA MAHASISWA Sari, Lita Permata
Jurnal Akuntansi Multiparadigma Vol 3, No 3 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract: Influence of Content of Ethics on Accounting Education Students’Perceptions of Ethics. The aim of this research is to reveal the influence of the effect of the content of ethics in accounting education which are given in the form of spiritual inner reflection tasks, ethical issue problems, discussion, and resolution of ethical case on ethical perceptions of students. The population of the research was undergraduate students of the Department of Accounting, Faculty of Economics and Business, Brawijaya University, year 2009. This research employed mixed method, as a combination of qualitative and quantitative research methods. Toanalyze variables, this research utilised simple regression analysis. The result showed that the content of ethics in accounting education has significant influence on students’ ethics perceptions with 5% significance tolerance.Abstrak: Pengaruh Muatan Etika dalam Pendidikan Akuntansi terhadap Persepsi Etika Mahasiswa. Tujuan dari penelitian ini adalah untuk mengungkap pengaruh muatan etika dalam pendidikan akuntansi sebagai tugas refleksi batin spiritual, masalah etika, diskusi, dan penyelesaian kasus etika terhadap persepsi etis mahasiswa. Populasi penelitian ini adalah mahasiswa Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya, tahun 2009. Penelitian ini menggunakan metode campuran, sebagai kombinasi dari metode penelitian kualitatif dan kuantitatif. Untuk menganalisis variabel, penelitian ini menggunakan analisis regresi sederhana. Hasilnya menunjukkan bahwa muatan etika dalam pendidikan akuntansi mempunyai pengaruh signifikan terhadap persepsi siswa etika dengan toleransi signifikansi 5%.
ACCRUALIZATION IN THE PUBLIC SECTOR: THE CASE OF SITUBONDO DISTRICT Sari, Lita Permata; Djamhuri, Ali; Kamayanti, Ari
The International Journal of Accounting and Business Society Vol 22, No 2 (2014): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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The move from cash to accruals accounting by many governmentsis viewed as an aspect of an ongoing New Public Management agenda designed to achievea more business-like and Performance – focused public sector.This paper examines the process of change in the Situbondo district early adoption of accrual based fiancial reporting. The study’s main objective is to present a history that identifis the agents of change promoting and facilitating an early adoption of public sector accrual accounting. The main primary data source for this research was interviews with key actors. The result shows that changes from cash basis to the accrual into accrual basis as the Government Regulation No. 71 of 2010.Keywords: accrual accounting, organization change, new institutional theory
Co-Authors Ali Djamhuri Ari Kamayanti