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INDONESIA
Jurnal Akuntansi Aktual
ISSN : 20879695     EISSN : 25801015     DOI : -
Core Subject : Economy, Social,
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 116 Documents
PENGARUHENVIRONMENTAL PERFORMANCE DAN MEKANISMECORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Puji Handayati
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 1, JANUARI 2015
Publisher : Universitas Negeri Malang

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Abstract

Abstract: Triple Bottom Lines Concept explain that corporation did not only responsible for financial performance like in single bottom line, but also concerned in social and environmental performance. It means factors that affecting corporate social responsibility disclosure have to be known. This research is going to know the effect of environmental performance variable proxy with corporate environmental performance that measured with PROPER. Good environmental performance will motivate corporation to increase corporate social responsibility (CSR). And corporate governance mechanism variable thatproxies with institutional possession, commissioner board, independent commissioner board, and audit committee. Good Corporate Governance will motivate corporation to disclose CSR. Corporate Social Responsibility Disclosure (CSRD) using Global Reporting Intiative (GRI) indicator. Research designwas asosiatif kausalitas. The population were 154 manufacture companies that listed in Bursa Efek Indonesia periode 2009–2011. For its sample, this research used purposive sampling obtained 11 companies. And the method of data analysis used multiple linear regression. The result analysis showed that environmental performance and audit committee have positive significant influence on CSRD while corporate governance mechanism that proxies with institutional possession and independent commissioner board did not influence CSRD. It showed that higher environmental performance followed with increased CSRD and better monitoring mechanism to management would create good corporate governance that motivate to do CSRD.Keywords: environmental performance, corporate governance mechanism, Corporate Social Responsibility Disclosure (CSRD)
PENGARUH KUALITAS SUMBER DAYA MANUSIA,PEMANFAATAN TEKNOLOGI INFORMASI, PENGENDALIAN INTERN AKUNTANSI,DAN PENGAWASAN KEUANGAN DAERAHTERHADAP KEANDALAN LAPORAN KEUANGAN DAERAH PADA SKPD PEMERINTAH KABUPATEN LOMBOK TIMUR Muhammad Azlan; Titiek Herwanti; Endar Pituringsih
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 2, JUNI 2015
Publisher : Universitas Negeri Malang

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Abstract

This studyaimed to analyze the influence of the quality of human resources, utilization ofinformation technology, accounting internal control, and financial over sight of there liability oftheregion’s financial statement presentation area onthe SKPD East Lombok regency government. Datais collected using a question naire. Analysis to olusedis multiple linear regression with SPSS 16. Thepopulation in this study is SKPD locatedin East Lombok to taling 30 SKPD and each SKPD representedby three members, namely the secretary/head of division, head of the division of finance, and treasurerasrespondents. The results showed that the variable quality of human resources, information technologyutilization, internal control accounting and financial control regions positive effect on there liability offinancial statement presentation SKPD East Lombok regency government. Implications of the study theoretically usability stand point of  financial reporting quality information, this research may provide insight into the decision use fulness so as to provide an explanatory theory on the concept of  thinkingabout the importance of the quality of the resulting financial statements are implicated in increasing thefinancial accountability of the government. Such understandingis required so that the data presentedin the financial statements to be useful and used as best as possiblef or the user stomaking the rightdecision.Keywords:human resource qualities, information technology utilization, the controlling intern accountancy,local financial monitoring, reliability
PENERAPAN SKEPTISME PROFESIONAL AUDITOR INTERNAL PEMERINTAH DALAM MENDETEKSI KECURANGAN DI SEKTOR PUBLIK (STUDI PADA AUDITOR DI BPKP PERWAKILAN PROVINSI JAWA TIMUR) Rima Novi Kartikasari; Gugus Irianto; Yeney Widha Prihatiningtias
Jurnal Akuntansi Aktual VOLUME 4, NOMOR 2, JUNI 2017
Publisher : Universitas Negeri Malang

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Abstract

This research is aimed to describe the application of professional skepticism by auditor in BPKPRepresentative in East Java to detect. The approach used in this research is a qualitative descriptive usingcase study. Data collected through interviews to the informant using snowball method. The application ofprofessional skepticism would be understood based on its characteristics as stated by Hurtt (2010). Theresults showed that the auditor in BPKP Representative East Java apply professional skepticism at eachstage of the audit to detect public sector’s fraud. This is reflected in the way of critical thinking whenauditors understanding a fraud case, the suspention of judgment in decision making, make a reasonableassurance by searching knowledge and understanding the other related, and have a self-motivation and selfconfidence. Characteristics of skepticism can be formed from a trait, level of experience, and a state. Theimplication of this research is to increase auditor’s attention to apply professional skepticism and toconsider the characteristics of skepticism when planning an assignment.Keywords:professional skepticism, government’s internal auditor, detection, public sector’s fraud, qualitativedescriptive
IPTEK BAGI MASYARAKAT: PERANCANGAN DAN IMPLEMENTASI SOFTWARE LAPORAN KEUANGAN UNTUK KELOMPOK PETERNAK BEBEK DI DESA KOBONDUREN KABUPATEN BLITAR Nurika Restuningdiah Restuningdiah; Cipto Wardoyo
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 2, JUNI 2015
Publisher : Universitas Negeri Malang

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Abstract

Problems faced by groups of farmers duck is lack of knowledge of accounting, and there is no software for the preparation of financial statements for the farmer duck, To overcome the problems, then the solution is development software for financial reporting. The Development method of the software using System Development Life Cycle (SDLC)Keywords: duck farm,financial reporting software for duck farmer
KINERJA EFISIENSI KANTOR PELAYANAN PAJAK PRATAMA:PENDEKATAN DATA ENVELOPMENT ANALYSIS (DEA) Hendra Triantoro; Bambang Subroto
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 3, JANUARI 2016
Publisher : Universitas Negeri Malang

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Abstract

Abstract: This research aims to assess the technical efficiency performance of Small Taxpayer Office(KPP Pratama) in the Regional Tax Office of East Java III, during 2011-2014, uses Data EnvelopmentAnalysis (DEA) approach. Input variables are spending, the number of Account Representative, and thenumber Tax Auditor, while tax revenues are selected as output variable. The results showed that therewere four units Small Taxpayer Office, that are more efficient compared to other units. Reallocation ofinput resources are needed to improve the efficiency pf the other units.Keywords: efficiency, Data Envelopment Analysis (DEA), Small Taxpayer Office
EKSPLORASI MAKNA PARTISIPASI MASYARAKAT DALAM PENGANGGARAN (Sebuah Studi Fenomenologi) Sulton Afriansyah
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 4, JUNI 2016
Publisher : Universitas Negeri Malang

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Abstract

Abstract:Meaning Exploration of Citizen Participation in Budgeting, a Phenomenology Study.Thisstudy is aimed at understanding the actors of Public Empowerment Program of Kediri government,particularly at “Harmony” Sub-District, regarding the citizen participation in budgeting. The researchmethod of the study is a transcendental phenomenology. The results of this study reveal a number ofphenomena, first, the program’s actors understand the citizen’s participation on budget planning as atrust. Second, in implementing the budget, the citizen’s participation is interpreted as a job. Finally, thecitizen participation in budget supervision is interpreted as a guarantee. Hence the conclusion drawnis the government programs must be implemented through a process of interaction between the govern-ment and the public on the basis of trust by working together and of guarantee that the programs canrun well and successfully.Keywords:Meaning, Citizen Participation, Budgeting.
ANALISIS PENILAIAN TINGKAT KESEHATAN BANK SYARIAH DENGAN METODE IBADAH, MUAMALAH, AMANAH, IHSAN (IMAN) Heppy Okyanta
Jurnal Akuntansi Aktual VOLUME 4, NOMOR 2, JUNI 2017
Publisher : Universitas Negeri Malang

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Abstract

The purpose of the study is to describe effectiveness of IMAN method to evaluate risk base bank rating of “X” Islamic Bank. The study uses a qualitative approach with discriptive method. Source of the data is obtained from interviews, observation, and study the documentation on the reports from “X” Islamic Bank. The results showed that the financial aspects such as capital, the level of rentability and liquidity of “X” Islamic Bank have been sufficient, however its level of officiency has yet been sufficient that is 97.33% above the average standard of banking. The religious teaching aspect of “X” Islamic Bank that is “amar makruf nahi munkar” remains within worldly level and has yet discussed divine consciousness domain. Client’s lack of ability to understand the concept of Islamic Bank becomes the indicator. Such phenomenon shows that religious teaching aspect of “X” Islamic Bank should be improved. Furthermore, “X” Islamic Bank as Islamic business organization still emphasize on profit oriented instead of zakat oriented.Keywords:Risk Base Islamic Bank Rating, IMAN
PENGARUH PENGETAHUAN, PENGALAMAN, SKEPTISME PROFESIONAL, DAN INTUISI DALAM MENDETEKSI KETIDAKTAATAN (Studi Empiris pada Inspektorat Provinsi NTB dan Kabupaten/ Kota se-Pulau Lombok) Anton Kurniawan; Endar Pituringsih; Alamsyah Alamsyah
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 1, JANUARI 2015
Publisher : Universitas Negeri Malang

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Abstract

This study aimed to examine the influence of the variables of knowledge, experience, profes-sional skepticism, and intuition government’s internal auditor on the ability to detect non-compliance.Research carried out on all of the government’s internal auditors who are at NTB Provincial Inspec-torate and the District/City in Lombok Island in 2015 with a number of 124 from 130 people auditors ofthe auditors that serve as a sample. The results showed that the ability of the government’s internalauditor is influenced by experience, professional skepticism, and intuition auditor. While the auditor’sknowledge which is defined as the level of education and formal and non-formal training does not affectthe auditor’s ability to detect non-compliance. This is because the formal education degree (S-1) is aformal requirement for a candidate to serve as auditor, other than that there is no specification ofspecial education requirements, the latter because of the difficulty of an auditor to keep abreast ofcontinuing education and training due to lack of budget and lack of training participants quota oftraining institutions. The implications of this research contributed to the development of science in thefield of public sector audit as a form of adoption agency theory, provide input for the Provincial Inspec-torate and district/city to improve the competence of auditors, and contribute to the Regional Govern-ment in formulating policies related to supervision over the Regional Government.Keywords: knowledge, experience, professional skepticism, intuition government’s internal auditor
PENGARUH TINGKAT LIKUIDITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANGTERDAFTAR DI BURSA EFEK INDONESIA (BEI) Tirza Tiara Muhammad; Syamsuri Rahim
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 2, JUNI 2015
Publisher : Universitas Negeri Malang

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Abstract

This research assessed the financial performance in the short term by using likuidity ratio and profitability ratio. Likuidity ratio illustrates the company’s ability to pay its financial obligations which must be fulfilled immediately, measured by using current ratio. Profitability ratio is used to measure the company’s ability to generate how much profit, measured by using ROA. The company will find way how to maximize the value of its shares which is indicated by its stock price. The stock price which is used in this research is the closing price. This research aims to see how big is the significant influence of likuidity ratio and profitability ratio on the stock price. Sampling technique which is used in this research is purposive sampling.this sampling produced 16 companies. This research uses multiple linear regression analysis. The result showed that independent variables, simultaneously, gave significant positive effect on the dependent variable. Partially, current ratio variable and ROA have positive and significant effect on the closing stock price. Keywords: current ratio, ROA, stock price, closing price
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KINERJAKEUANGAN PEMERINTAH DESA PASCA PENERAPAN UNDANG- UNDANG NOMOR 6 TAHUN 2014 Retno Astuti Dewi; Wita Ramadhanti; Adi Wiratno
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 4, JUNI 2016
Publisher : Universitas Negeri Malang

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Abstract

Abstract:This research is quantitative research in the village government in the Banyumas Regency.The purpose of this research is to examine the effect of the planning, implementation village account-ing, fixed income, and internal control on the financial performance of village government. Thesampling method used in this study is a purposive sampling. The samples of this research are thevillages that have sent Village Budget Accountability Report of 2015 and fill out the questionnaire infull. The number of samples are 78 villages. Based on the results of research and analysis using the PLSand SPSS show that: (1) Planning does not positively affect the financial performance of VillageGovernment, (2) Implementation of accounting village has positive effect on the the financial perfor-mance of Village Government, (3) Fixed Income does not positively affect the financial performance ofVillage Government, (4) internal control negatively affects the financial performance of Village Gov-ernment, and (5) Implementation of accounting village has not been fully implemented in accordancewith the Regulation of the Minister of Internal Affairs No. 113 of 2014.Keywords: Planning, Implementation of Village Accounting, Fixed Income, and Internal Control, TheFinancial Performance of Village Government, After Implementation Law No. 6 of 2014

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