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INDONESIA
Jurnal Akuntansi Aktual
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.
Arjuna Subject : -
Articles 127 Documents
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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1758.294 KB) | DOI: 10.17977/um004v4i12017p034

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 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
THE EFFECT OF MANAGERIAL OWNERSHIP, FINANCIAL PERFORMANCE, AND FIRM SIZE TO SOCIAL RESPONSIBILITY (CSR) DISCLOSURE OF MANUFACTURING COMPANY TO GO PUBLIC IN INDONESIA STOCK EXCHANGE FOR THE PERIOD OF 2007–2009 Meta Fidiana; Susi Handayani
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 1, JANUARI 2015
Publisher : Universitas Negeri Malang

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Abstract

The high level of public awareness as the impact of environmental degradation and pressurefrom stakeholders regarding the development of the business world, it creates new awareness about theimportance of implementing corporate social responsibility (CSR) in the company. One of the way tocommunicate and interact with stakeholders is by disclose corporate social responsibility which isreported in the company’s annual report. Corporate social responsibility disclosure is affected bymanagerial ownership, financial performance, and firm size. The purpose of this study is to examine andto analyze the influence of managerial ownership, financial performance, and firm size on corporatesocial responsibility (CSR) disclosure manufacturing company that go public on the Indonesia StockExchange 2007–2009. This study applies purposive sampling method to take samples, so that it obtainsnumbers of 19 manufacture companies. The method of analysis is applied multiple linear regressionanalysis with the help of analysis tools SPSS version 16. Based on the results of data analysis can beconcluded that there is a simultaneous effect among managerial ownership, financial performance, andfirm size on corporate social responsibility (CSR) disclosure. While partial, financial performance, andfirm size have a significant influence on the of corporate social responsibility (CSR) disclosure. Whereasmanagerial ownership has no significant effect on the corporate social responsibility (CSR) disclosure.Keywords:Corporate Social Responsibility (CSR), managerial ownership, financial performance, firmsize, corporate manufacturing
STUDI FENOMENOLOGI AKUNTABILITAS SBSQUAD ENTERTAINMENT SEBAGAI INDUSTRI KREATIF Febrayana Maryushanti Wijawa
Jurnal Akuntansi Aktual VOLUME 4, NOMOR 2, JUNI 2017
Publisher : Universitas Negeri Malang

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Abstract

The purpose of this study is understanding the accountability and financial management of a community in creative industry field that operated without profit orientation. This study uses phenomenology approach. The subject of this study is SBSquad Entertainment. The results of this study are (1) SBSquad Entertainment is a community in creative industry field with a simple financial management and have no profit orientation; (2) The closeness factor between members with management and steering committee add the members’ trust towards them that cause the absence of formal accountability necessities.Keywords:Accountability, creative industry, phenomenology
PENGARUH ROTASI KAP, AUDITTENURE,DAN REPUTASI KAP TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR Siska Nurhayati; Sawitri Dwi Prastiti
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 2, JUNI 2015
Publisher : Universitas Negeri Malang

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Abstract

This research aims to explaine mandatory rotation of audit firm, audit tenure, and accounting firm reputation toward audit quality, measured by discretionary accruals. Samples are manufacturing firms listed in Indonesia Stock Exchange for the year 2008 until 2012 with total observations of 819 firm-years. Multiple regression is used for hypotheses testing. The results show that there is no significant effect of mandatory rotation of audit firm on audit quality. Audit firms and auditee can be considered well known of PMK 17/PMK.01/2008. Then audit tenure and audit firms reputation have significant effect to audit quality. Audit tenure can be consedered increase competencies of auditor, while the audit firms reputation that affiliated with big 4 firms probably has well integrity.Keywords: mandatory rotation of audit firm, audit tenure, audit firms reputation, audit quality
PELAKSANAAN KEADILAN UPAH BAGI “PEKERJA MALAM WANITA” Hendrawan Dendy Santoso; Unti Ludigdo; Ali Djamhuri
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 4, JUNI 2016
Publisher : Universitas Negeri Malang

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Abstract

Abstract:Management Accounting holds an information management financing which includes man-aging payment of wages for workers in the company. This study aims to interpret the implementation ofjustice of wage for women night workers. The purposing process using a transcendental phenomenol-ogy methodologies research. Subjects numbered five people consisting of 1 manager, 2 coordinators ofLadies Cord (LC) and 2 LC. All womens night worker that is “chosen by consumers” gets revenuesharing from the price of the service product. Each month, an accumulated earnings by LC reached IDR5.000.000,- but the wages that received by LC is still under the Local Minimum Wage Policy (UpahMinimum Kabupaten/ Kota) which is about IDR 500,000,-. This is shows the injustice of wage and theseunjustice makes workers to seek an additional income by doing some pornaction (prostitute). Compa-nies are required to formulate the appropriate and fairness labour agreement as stipulated in publicpolicy legislation.Keywords:accounting, wages, justice, transcendental phenomenology, public policy.
KEBIJAKAN DEVIDEN SEBAGAI VARIABEL INTERVENING ATAS PENGARUH CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Eki Andhika Ratnawardhani
Jurnal Akuntansi Aktual VOLUME 4, NOMOR 2, JUNI 2017
Publisher : Universitas Negeri Malang

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Abstract

This research aims to test and search for empirical evidences of: (1) the impact of corporate governance toward firm value. (2) the impact of corporate governance toward dividend policy. (3) the impact of dividend policy toward firm value. (4) the impact of corporate governance toward firm value through dividend policy. The sample consist of 44 corporates listed in Indonesia Stock Market who are participating in the survey conducted by The Institute Indonesian of Corporate Governance on 2011 – 2015 and distribute of dividends. Analysis method used in this study is path analysis to test both direct and indirect impact. The result of this study shows that there is no significant impact of corporate governance toward the corporate value. Corporate governance has positive impact toward dividend policy which is consistent with the hypothesis. Dividend policy has positive impact toward corporate value. Dividend policy would mediate the impact of corporate governance toward corporate value.
PENGARUH LABA DAN ARUS KAS TERHADAP HARGA SAHAM PERUSAHAAN LQ 45 DI BURSA EFEK INDONESIA Asrianti Asrianti; Syamsuri Rahim
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 1, JANUARI 2015
Publisher : Universitas Negeri Malang

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Abstract

The purpose of this research was to examine and find out empirical evidence of influence theinformation of earnings and cash flow on stock price. The sample used consists of 22 companies in-cluded in the group LQ 45 on period 2011–2013. Data were analyzed method using multiplelinear  regression analysis.. The results of this research showed that the regression models free of symp-toms of normality, multicolniery, autocorrelation, and heteroskedastisitas. Test results show thatthe  partial hypothesis, earnings and investing cash flow are significantly positive effect on stock prices,while operating cash flow and financing cash flow does not significantly influence on stock prices. Theresults of simultaneous hypothesis testing showed that earnings, operating cash flow, investing cashflow and financing cash flows have a significant and positive effect on stock price.Keywords:earning, cash flow, and stock price
EARNING MANAGEMENT AND DETERMINANT FACTORS OF SOCIAL DISCLOSURE IN INDONESIAN COMPANIES Sri Pujiningsih
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 2, JUNI 2015
Publisher : Universitas Negeri Malang

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Abstract

The objective of this study is to investigate relationship between earning management and factors, which determine social disclosure in Indonesia companies. Sample of this study are public companies that report social disclosure in annual report on period 2003–2006. Earning management measurement used Jones’s Model. Whereas, regression analysis is used to explain relationship social disclosure index as dependent variables and independent variables, that consist of earning management, managerial ownership, leverage, size, board of commisioners and profitabilty. The results of this study show that public companies in Indonesia, that have disclosed social activities in annual report, conduct earning management. Beside this, the result of this study find significant relationship between size with social diclosure. In the other hand, there is no realtionship between profitability, managerial ownership, leverage, board of commissioners and earning management with social disclosure.Keywords: earning management, social disclosure, agency theory, stakeholder theory, legitimacy theory
PENGARUH DUA DIMENSI PENGANGGARAN PARTISIPATIF TERHADAP SLACK ANGGARAN DENGAN TRUST SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada Pemerintah Kota Cilegon) Ulyadi .
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 4, JUNI 2016
Publisher : Universitas Negeri Malang

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Abstract

Abstract:This research purposes to examine and analyze the effect of two-dimensional on participa-tory budgeting to the budgetary slack through trusts. The research proves that the influence of the twodimensions of participatory budgeting only budget influence that can reducebudgetary slack, the two-dimensional on participatory budgeting can enhance trust regulator-budgeting and trust can reducethe potential slack in the budget formulation, but trust is not an intervening variable between the two-dimensional on participatory budgeting with budgetary slack.Keywords: trust, budgetary slack,psychological contract theory
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.745 KB) | DOI: 10.17977/um004v4i12017p046

Abstract

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

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