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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 5, NOMOR 2, JUNI 2018" : 7 Documents clear

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.

EFEK MEDIASI KEPUASAN PADA PENGARUH KEADILAN KOMPENSASI DAN PENGEMBANGAN SDM TERHADAP KINERJA PEGAWAI Ali Hamzah; Bambang Subroto; Wuryan Andayani
Jurnal Akuntansi Aktual VOLUME 5, NOMOR 2, JUNI 2018
Publisher : Universitas Negeri Malang

This study aims to improve the ability and efficiency of human resources to employee performance with job satisfaction as a mediation variable. This research was conducted on civil servants within the Directorate General of Budget Ministry of Finance residing in Jakarta. The sampling technique was done by using simple random sampling method and analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The results of the study show the performance of employees related to equity and human resource development. To improve employee performance that has been established, where to improve the performance of employees can be done by improving equity and human resources development. In addition to direct relationships, the influence of equity and human resource development on employee performance can be done by using job satisfaction as mediation.

RAGAM LAKON PERAN AUDITOR DALAM PEMERIKSAAN BANSOS HIBAH Anggun Anita Sari; Zaenal Fanani
Jurnal Akuntansi Aktual VOLUME 5, NOMOR 2, JUNI 2018
Publisher : Universitas Negeri Malang

This study aims to describe how the reality of the role of internal auditors of local government in carrying out the task of social assistance and grant audit. The internal auditor of the government is considered merely to waive its obligations. Implementation of social assistance and grants has always been an important notice of BPK in its Opinion of the Local Government Financial Report Indraprasta. Using the methodology of phenomenology, the results of this study found that there is a role implementation stated as a "justifier" in which Herman prioritizes a neat accountability report rather than on-site implementation. The second role implementation refers tp "avoidance" in the examination of cases that received attention solely to maintain the idealism and integrity. The third role is considered as a "safety" that is securing local finance. Lasty, auditors have role to "provide solutions".

AMBIGUITAS PERLAWANAN PAJAK LEMBAGA PERKREDITAN DESA (STUDI FENOMENOLOGI PADA LEMBAGA PERKREDITAN DESA DI PROVINSI BALI) I Gede Yudi Primanta; Made Sudarma; Aji Dedi Mulawarman
Jurnal Akuntansi Aktual VOLUME 5, NOMOR 2, JUNI 2018
Publisher : Universitas Negeri Malang

The research aims to understand businessmen’ tax awareness and tax resistance for their business in Lembaga Perkreditan Desa (LPD). The research applies qualitative methode with transcendental phenomenology. The results of the study shows that LPD is supposed to be discharged from the tax duty. LPD has a significant role in preserving the custom and culture of Bali. Besides, some LPD businessmen are aware of their tax duty charged for running the LPD.

PENGARUH KUALITAS SISTEM DAN KUALITAS INFORMASI TERHADAP MANFAAT BERSIH DENGAN INTENSITAS PENGGUNAAN SEBAGAI VARIABEL MEDIASI Yuyut Krisdiantoro; Imam Subekti; Yeney Widya Prihatiningtias
Jurnal Akuntansi Aktual VOLUME 5, NOMOR 2, JUNI 2018
Publisher : Universitas Negeri Malang

This study aims to provide empirical evidence of the influence of system quality and information quality on net benefits mediated by the intensity of use. Data collection methods in this study used a survey of respondents who served as financial managers, users of Sistem Informasi Manajemen Pengadaan Langsung (SIMPeL) at offices within the Ministry of Finance in East Java Province and obtained 97 respondents. Data were analyzed by using Structural Equation Model - Partial Least Square (SEM-PLS). The result shows several findings. Firstly, the quality of a good system will affect the intensity of the use of the system and can provide added value in the form of improvements to the performance of individuals and organizations. The second finding shows that the quality of information affects the improvement of individual and organizational performance. Thirdly, the quality of information does not affect the intensity of use. Lastly , the intensity of use has no effect on the improvement of individual and organizational performance. The result of this study can be used as consideration in making improvements in the implementation and development of Sistem Informasi Manajemen Pengadaan Langsung (SIMPeL)

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