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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 7 Documents

Search results for , issue "VOLUME 4, NOMOR 1, JANUARI 2017" : 7 Documents clear

KINERJA EFISIENSI KANTOR PELAYANAN PAJAK PRATAMA: PENDEKATAN DATA ENVELOPMENT ANALYSIS (DEA) Hendra Triantoro; Bambang Subroto
Jurnal Akuntansi Aktual VOLUME 4, NOMOR 1, JANUARI 2017
Publisher : Universitas Negeri Malang

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 Envelopment Analysis (DEA) approach. Input variables are spending, the number of Account Representative, and the number Tax Auditor, while tax revenues are selected as output variable. The results showed that there were four units Small Taxpayer Office, that are more efficient compared to other units. Reallocation of input resources are needed to improve the efficiency pf the other units.Keywords: efficiency, Data Envelopment Analysis (DEA), Small Taxpayer Office

PENGARUH ANGGARAN PARTISIPATIF DAN KAPASITAS INDIVIDU TERHADAP SENJANGAN ANGGARAN DAN KINERJA APARATUR PEMERINTAH (STUDI EMPIRIS PADA PEMERINTAH PROPINSI JAWA TIMUR) Hendra Yuniarno Saputra; Bambang Subroto; Abdul Ghofar
Jurnal Akuntansi Aktual VOLUME 4, NOMOR 1, JANUARI 2017
Publisher : Universitas Negeri Malang

This study reviews the direct influence of participatory budgeting and individual capacity on budgetary slack and the performance of government officials. Further, it also reviews the role of budgetary slack in mediating participatory budgeting and capacity of individual on the performance of government officials. The sample of this study is 111 department head in the provincial government of East Java. The results show that the performance of government officials increases/decreases due to participatory budgeting and individual capacity. In addition, this study identifies that budgetary slack increases/decreases because of participatory budget. However, it does not find the mediating role of budgetary slack in the relation between participatory budget and capacity of individual on the performance of government officials.Keywords: The performance of government officials, budgetary slack, intervening, SEM-PLS

INDUSTRI SEPAKBOLA: PENGELOLAAN DAN AKUNTABILITAS KEUANGAN (STUDI KASUS PADA KLUB SEPAKBOLA AREMA CRONUS) Adien Setya Suwandi; Sripujiningsih .Sripujiningsih; Sulastri Sulastri
Jurnal Akuntansi Aktual VOLUME 4, NOMOR 1, JANUARI 2017
Publisher : Universitas Negeri Malang

Football industry is a form of development of football began venturing on the economic aspect. Nowadays football is not just a sport, but rather into a business that can give an advantage. All clubs including Arema Cronus began to feel the impact of the development of the football industry that occurred in Indonesia. The most visible football industrial is the club's professional management and the commodification of football players. The purpose of this research is to understand that Arema Cronus as the industry of football, as well as understand the financial management and accountability of Arema Cronus.This research used the qualitative approach with this type of case study research. The data source is multiple resource with the technique of collecting data through observation, interview and documentation study. As a research instrument is researchers themselves (human instrument) which serves to set the focus of the research, selecting informants as a data source, perform data gathering, assessing data quality, data analysis, interpret the data and make the conclusion upon his findings. The location for this research was in office management Arema Cronus JL. Kertanegara No. 7 Malang. Analytical techniques used in this research is descriptive based on qualitative analysis.Based on the results of research, Arema Cronus is one of Indonesia's football club which has been utilizing the football business as a means to gain an advantage. Arema Cronus hold first settled towards professional management. Arema Cronus has conducted financial management so that the club management can take a decision in determining the objectives to be achieved. Financial management requires that Arema Cronus do accountability to parties with an interest in financial reporting of Arema Cronus. Arema Cronus also perform social activities as a form of accountability to the community in general.Keywords: Industry, football, management, accountability

ANALISIS KINERJA LINGKUNGAN DAN MEKANISME GCG TERHADAP PENGUNGKAPAN PERTANGGUNGJAWABAN SOSIAL Puji Handayati
Jurnal Akuntansi Aktual VOLUME 4, NOMOR 1, JANUARI 2017
Publisher : Universitas Negeri Malang

This study aims to test the influence of environmental performance valued based on PROPER toward disclosure of social responsibility. Good environment performance will increase Corporate Social Responsibility (CSR). Meanwhile, the implementation of Good Corporate Governance (GCG) proxied by institutional ownership, board of director, independence board of director, auditor committee will increase the disclosure of GCG. In this study, the CSR disclosures were indicated by Global Reporting Initiative (GRI). The design of this study was causal assosiative. The population consists of 154 manufactur firms listed in Indonesian Stock Exchange of period 2012 – 2014. Under the purposively sampling technique, the number of the sample obtained was 11 firms. The hyphotheses were tested using multiple regression. The findings of this result showed that environmental performance and auditor committee influenced the CSR disclosures. On the other hand, institutional ownership and the board of director did not influence the CSR disclosures. The findings also indicated that the higher the environment performance, the better the quality of CSR disclosure.Keywords: environmental performance, GCG mechanism, social responsibility disclosure

DINAMIKA KISAH “SI KENCUR” DALAM MEMPERBAIKI SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS RETRIBUSI PELAYANAN PASAR: SUATU KAJIAN DRAMATURGI Andry Yunanto; Ali Djamhuri; Yeney Widya Prihatiningtias
Jurnal Akuntansi Aktual VOLUME 4, NOMOR 1, JANUARI 2017
Publisher : Universitas Negeri Malang

This study aims to explore the role of actors in a story in improving the accounting information system in cash revenue of market retribution. The dynamics of the story tell about the story of the main character, "Si Kencur", on his efforts to improve the accounting information systems and provide insight and an in-depth picture about various issues in the play of local government’s bureaucracy. The theatrical analogy and dramatic plot in dramaturgy method is used as the framework to construct a story, to analyze the dialogue, and to conduct studies. The implementation of accounting information systems of cash revenue depends on the alignment of interest, the role support from all actors, either they are in front of, behind, or at any other stages, better stage setting, usage of information technology properties, and usage of associative strategy.Keywords: Accounting information systems, market retribution, dramaturgy

INSTITUSIONALISASI REFORMASI BIROKRASI (STUDI KASUS PADA BADAN PUSAT STATISTIK) Vony Wahyunurani; Made Sudarma; Bambang Hariadi
Jurnal Akuntansi Aktual VOLUME 4, NOMOR 1, JANUARI 2017
Publisher : Universitas Negeri Malang

This study aims to describe the institutionalization of Bureaucratic Reforms carried out by Badan Pusat Statistik. Case study method by institutional theory is useful to explain various types of pressure occurs in institutionalization process of bureaucratic reform. This – which is isomorphism and implemented through coercive pressure – has not been able to realize a fundamental change. This triggers organization to maximize institutionalization through STATCAP-CERDAS Program through mimetic and normative pressures.Keywords: bureaucratic reforms, institutionalism, isomophism

STUDI KASUS FENOMENOLOGI ATAS OPINI AUDIT WTP DI KALANGAN PEJABAT PEMERINTAH PROVINSI JAWA TIMUR Emy Auliyana
Jurnal Akuntansi Aktual VOLUME 4, NOMOR 1, JANUARI 2017
Publisher : Universitas Negeri Malang

This study aims to determine the meaning of unqualified opinion on the local government officials. This research is a qualitative case study approach and using the phenomenology as analysis tools to explore the meaning from the standpoint of informants. The results of this study revealed, first, unqualified opinion interpreted as a form of performance results that are technically the financial statements presented in accordance with the standards and statutory provisions. There are still the possibility of distortion, regarded as self-correction of the state apparatus for continuos improvement and not be complacent because already have unqualified opinion. Second, the study revealed that the unqualified opinion interpreted as the improvement of public welfare. Unqualified Opinion which is tried to be achieved by the East Java Provincial Government is one proof to gain the trust and recognition from society that public money is mandated been managed well.Keywords: Unqualified Opinion, Audit, Audit Opinion

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