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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Infestasi Journal of Auditing, Finance, and Forensic Accounting Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura
Yudhanta Sambharakreshna
Universitas Trunojoyo Madura
Humanities Economics, Econometrics & Finance Social Sciences

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Realita dan Akuntansi: Kasus Penelitian Akuntansi Dengan Pendekatan Interpretive Sambharakreshna, Yudhanta
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 2 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v12i2.2707

Abstract

Economic reality plays an important role in accounting practice and standard setting process. The positivism paradigm view reality as independently existing, and interpretive paradigm view reality as socially constructed. It is argued in this paper that utilizing interpretive view in accounting research is better able to capture the economic reality that is socially constructed and much affected by our account. This is because accounting is a social science and is better understood by gaining the views of different parties involved, which is largely done by utilizing interpretive accounting research.
MEMPREDIKSI KECENDERUNGAN PERUSAHAAN MELAKUKAN PENGHINDARAN PAJAK Yudhanta Sambharakreshna; Nurul Kompyurini
InFestasi Vol 12, No 2 (2016): Desember
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v12i2.2768

Abstract

This study aimed to analyze and predict the executive character, profitability, and corporate governance to tendency ofcompany doing tax avoidance. Samples are 45 companies joined in 45 LQ Indonesia Stock Exchange during 2009 until2013. Samples were selected using purposive sampling method. Data was analyzed using descriptive analysis method,multiple linear regression, hypothesis testing. The results of this study indicate that the character of executives andprofitability affect to the tax avoidance, while the audit committee and independent commissioner has no effection to the taxavoidance.
PENCEGAHAN KECURANGAN DALAM ORGANISASI PEMERINTAHAN Dita Putri Noviani; Yudhanta Sambharakreshna
JAFFA Vol 2, No 2 (2014): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v2i2.762

Abstract

The purpose of this research is to examine and analyze the effect of the role of the internal auditor, the auditor ethical behavior, whistleblower and hotline to the prevention of fraud in establishing government organizations. The population in this research is in The Development Finance Comptroller (BPKP) auditors representative of East Java province. The sampling technique used is purposive sampling. The samples of this research are 66 samples.The results of this research indicated that the first, the role of internal auditors have a significant effect on the prevention of fraud in government organizations. Secondly, ethical behavior of auditors have a significant effect on the prevention of fraud in government organizations. Third, whistleblower and hotline have a significant effect on the prevention of fraud in government organizations.
Kritik terhadap Konsep Akuntansi dalam Pengukuran Laba Yudhanta Sambharakreshna
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 4, No 1: April 2011
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.757 KB) | DOI: 10.21107/pamator.v4i1.2444

Abstract

Beberapa kritik terhadap laba akuntansi yang tradisional di antaranya bahwa konsep laba akuntansi belum diformulasikan dengan jelas, tidak ada landasan teoretis yang bersifat jangka panjang untuk menghitung dan menyajikan laba akuntansi. Praktik-praktik akuntansi yang diterima umum dilaksanakan inconsistencies oleh perusahaan dalam pengukuran periodic income dalam tahun yang berbeda. Untuk perubahan-perubahan tingkat harga telah mengubah makna daripada nilai mata uang historis, dan informasi lain bisa lebih berguna bagi investor dalam membuat keputusan. Mazhab klasik terutama dikarakteristikkan dengan ketaatan pada postulat unit ukuran dan prinsip biaya historis. Mazhab neoklasik terutama dikarakteristikkan dengan pengabaian atas postulat unit ukuran, mengakui perubahan dalam level harga umum, atau terhadap prinsip biaya historis. Secara umum disebut sebagai akuntansi biaya historis disesuaikan level harga umum, konsep laba bisnis dari kelompok neoklasik adalah ”laba disesuaikan dengan level harga umum. Mazhab radikal terutama dikarakteristikkan dengan pilihan nilai sebagai dasar penilaian. Kelompok ini dibagi dalam dua bentuk yaitu: pertama, laporan keuangan berbasis nilai sekarang tidak disesuaikan untuk perubahan level harga umum. Secara umum disebut akuntansi nilai sekarang, konsep laba bisnis kelompok ini adalah laba sekarang. Bentuk kedua kelompok radikal, laporan keuangan berbasis nilai sekarang disesuaikan untuk perubahan dalam level harga umum. Secara umum dikenal sebagai akuntansi nilai sekarang disesuaikan level harga umum, konsep laba bisnis kelompok ini adalah laba sekarang yang disesuaikan.
Co-Authors Dita Putri Noviani Nurul Kompyurini