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INDONESIA
Jurnal Akuntansi Multiparadigma
Published by Universitas Brawijaya
ISSN : 20867603     EISSN : 20895879     DOI : -
Core Subject : Economy,
Jurnal Akuntansi Multiparadigma or Journal of Multiparadigm Accounting (JAMAL) has been published since April 2010 by Universitas Brawijaya, and since 2014 has been collaborating with Masyarakat Akuntansi Multiparadigma Indonesia. JAMAL publishes scientific articles and highly appreciates creative and challenging thought to trigger the birth of accounting innovation as well as practices. JAMAL is quarterly issued on April-July, August-November, and December-March. JAMAL also uses LOCKSS system to ensure a secure and permanent archive for the journal. Today, JAMAL is indexed in ASEAN Citation Index (ACI), Directory of Open Access Journal (DOAJ), Google Scholar, and Sinta. Since 2015, JAMAL is member of CrossRef, therefore each article will own a DOI (Digital Object Identifier) number. To increase publicity JAMAL can also be found in Mendeley and Academia.Edu. JAMAL is also associated with AlJEBI (Aliansi Pengelola Jurnal Ekonomi dan Bisnis Indonesia) to continuously improve its quality.
Arjuna Subject : -
Articles 629 Documents
Perbedaan Persepsi Etis Mahasiswa Akuntansi terhadap Praktik Earnings Management ., Martin; Ahmar, Nurmala
Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study investigates whether gender influences accounting students perceptions of earnings management. Earnings management is the practice of making discretionary accounting choices or timing operating decisions to move reported earnings toward a desired goal. In this research, earning management has 4 four indicators: type of manipulation, direction of manipulation, materiality, and intention. Prior research reveals wide disagreement among both students and business executives regarding the ethical acceptability of earnings management. Male and female accounting students from Surabaya were evaluated using thirteen items that indicate and describe earnings management practices. No differences were detected between the responses of the male and female students or between the working and non-working students. The result shows that the practice of earnings management is perceived similarly in all groups of students studied.
”Mata Ketiga”: Sè Laèn, Sang Pembebas Sistem Pendidikan Tinggi Akuntansi Triyuwono, Iwan
Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The objectives of the study are to criticize the existing accounting education especially in Indonesian universities and to give an alternative idea for a better one. It is done as there is a strong indication that accounting education is driven by intellectual intelligence, market, and other artificial interests.  Through a deconstruction approach and critical analysis, the study suggests the internalization of “Mata Ketiga” (the Third Eye) in accounting curriculum.  Mata Ketiga, that refers to spiritual intelligence, is “the Other” that is consciously entered to the singularity of  intellectual intelligence of modern curriculum. Under the internalization of Mata Ketiga, accounting education can be emancipated from the domination of intellectual intelligence, market, and other artificial interests.  By doing so, the education may guide an accounting student to find his/her “real self” without neglecting contemporary accounting competence.
Engaging in Earnings Management to Avoid Negative Earnings Subekti, Imam
Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The purpose of this study is to investigate the earnings management behavior of companies listed in the Indonesia Stock Exchange (ISE). Specifically, the study investigates whether companies engaging in real earnings management or accrual management intent to avoid negative earnings; it also examines whether earnings management behavior supports efficient contracting or opportunistic behavior perspective. The sample of this study comprised 166 firm-years of manufacturing industrial sector during the period 2004 – 2005. Using multiple regressions, the study finds evidence that the companies engage in both earnings management, which are discretionary expenses (proxy of real earnings management) and accruals management. This evidence supports the studies of Graham, Harvey, & Rajgopal (2005) and Roychowdhury (2006).  Another result shows that the real earnings management conducted by the companies is efficient partially, while the accruals management is opportunistic.
Perilaku Oportunistik Creative Accounting dan Upaya Menginternalisasi Nilai Etika; Suatu Kajian Psikologi Ali, Iqbal M. Aris
Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Conflict analysis as described in agency theory shows that asymetric information could occur. Information given to the principal might be sorted out in order to secure agents’ interests. This behavior is called oportunisitic behavior that encourages the practice of earnings management. To predict and explain opportunistic behavior, Watts and Zimmerman formulate three hypotheses: (1) bonus plan hypotheses, (2) debt covenant hypotheses, and (3) the political cost hypotheses. Research results based on these hypotheses prove that the practice of earnings management is more likely to be done without regard to principles of ethical values. By using cognitive and humanistic psychology, such as the Theory of Reasoned Action (TRA), and the Theory of Planned Behavior (TPB)) the motive for opportunistic behavior could be explained and ethical behaviour that are influenced by social norms such as religions could be reconstructed. If individual feels that opportunistic behavior is contrary to religious norms and rules (GAAP /PSAK) then he will refuse to behave opportunistically. The rules of accounting policies that provide the opportunity for agents to select based on merit, enable rationalization of the opportunistic behavior as a self reaction mechanism that could justify the behavior as efforts to protect from external threats.
Paradigma Penelitian Akuntansi dan Keuangan Sudarma, Made
Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This article proposes explores the paradigms that could be used in accounting and financial researches. There are other paradigms beside the positivism, which is the dominating and most currently used paradigm. This article argues that other paradigms, such as post positivism offers a new way of conducting research. It must be noted that each paradigm has its advantages. Quantitative method could be employed in when data is observable and measurable, and when a researcher is testing hypotheses or trying to make generalization. Qualitative method, on the other hand, is more useful when social situation is complex, dynamics and when a researcher decides to understand the situation deeper or to build a new theory.
Menggagas “Akuntansi Publik Terintegrasi” pada Organisasi Sektor Publik Handajani, Lilik
Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The objective of this article is to review accounting system and system of accountability at public sector organization post New Public Management (NPM) implementation, that is assumed to have strong capitalism idea.  Social interest is often neglected due to political one. It emphasizes on reporting process, accountability, economic and secular performance, and owns disconcern on social and religious value in the practice. Based on Gidden’s structure analysis in interdependency interaction between government agents and structure dominated, there is an opportunity that agents do not merely accept dominating structure, but they can actively participate to reform public organisation by creating new ones that are more cultural, ethical, in local Indonesian context, and focus on real problems in management issues. The idea of integrated public accounting that accomodates economy, social, and religion is an urgent need.
Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual dan Budaya Organisasi terhadap Perilaku Etis Auditor pada KAP Widyastuti, Wiwied; Ludigdo, Unti
Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The issue of ethical behavior in Public Accountant Firms has received much attention in recent years.  This  research  combines  individual factors which includes emotional  quotient,  spiritual  quotient  and external   factors  as well as  organization  culture  to  predict  and  explain the  auditors   ethical  behavior in Public Accountant Firms. The use of questionnaire instrument is adapted from Goleman (2005), Zohar & Marshall (2002), Robbins (2006), Arens, Loebbecke  (1986).  Population in this research is 49 auditors in East Java, as listed in the Directory of Public Accountant 2009.  The results, which are based on multiple regression analysis, indicate that emotional quotient, spiritual quotient and organization culture increase auditors ethical behavior by 53,8%, while the remainder 46,2% is explained by other variables out of this model. Based on t analysis, spiritual quotient and organization culture have significant impacts on auditors’ ethical behavior. On the other hand, emotional quotient does not have significant effect on auditors’ ethical behavior.  Future research is expected to extend area coverage, and use additional instrument to gain better insight for auditors’ ethical behavior. This research proposes that auditors’ ethical behavior could be improved so that audit profession could fulfill the ‘pillars of integrity’.
Integrasi Paradigma Akuntansi: Refleksi atas Pendekatan Sosiologi dalam Ilmu Akuntansi Mulawarman, Aji Dedi
Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The purpose of this article is to perform reflection of accounting science in paradigmatic domain. Choice of accounting paradigm in this article is agreed in term of accounting science integration stance, not in accounting science war stance. Science integration is carried out by sociological metatheorizing on accounting in three ways. First, metatheorizing as a means of attaining a better and deeper understanding of accounting theory and or accounting science.  Second, metatheorizing as a prelude discource forms to develop new accounting theories and or accounting sciences. Third, metatheorizing is conducted as a source that underlies accounting science of overarching new perspective or paradigm in accounting.
Keberterimaan Situs Pajak: Pengindusian Orientasi Tujuan Pembelajaran dan Norma Subyektif ., Sumiyana; Pribadi, Angelia
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study investigates a new IS success model that predicts the net benefits of tax consultans’ works especially in Indonesia by inducing learning goal orientation and subjective norms. This research investigates initially the basic IS success model (DeLone dan McLean, 1992) using system quality, information quality, intention to use and net benefits. This study induces stepwisely learning goal orientation and subjective norms to this model to predict net benefits improvement of the IS success model. This study suggests that system quality and information quality enhance intention to use and users’ satisfaction, then they could make net benefits. This study finds low goodness of fit level of the basic model. The inducement of learning goal orientation to the basic model did not improve the level, neither did subjective norms. It means that tax information systems in Indonesia are still far from the IS that could be used as decision support systems or expert systems tools.
The Concept of Social Responsibility Disclosures for Islamic Banks based on Shari’ah Enterprise Theory Meutia, Intan
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aims to develop the concept and characteristics of social responsibility disclosure and items for the social responsibility disclosure of Islamic banks. This research was conducted based on the critical paradigm by using Habermas’s Theory of Communication Action extended to spirituality in understanding social reality. This study also uses Shari’ah Enterprise Theory to analyze and to produce the concept of social responsibility disclosure for Islamic banks. Analysis was conducted on the annual reports of three Islamic banks in Indonesia, Bank Mega Syariah, Bank Syariah Mandiri and Bank Muamalat Indonesia. Interviews with stakeholders, including direct and indirect stakeholders were also conducted. Spiritual values were found during the research. These values are sharing, rahmatan lil alamin and maslaha. These values are used as guidance in developing items of social responsibility disclosure. Furthermore, a concept of social responsibility disclosure is derived based on the Shari’ah Enterprise Theory. This research proposes a form of social responsibility disclosure for Islamic banks that show efforts to meet vertical accountability to God, and horizontal accountability to  people and environment, as well as to consider the material and spiritual needs of stakeholders and to disclose information both qualitatively and quantitatively.

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