cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota malang,
Jawa timur
INDONESIA
Jurnal Akuntansi Multiparadigma
Published by Universitas Brawijaya
ISSN : 20867603     EISSN : 20895879     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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 673 Documents
 1   2   3   4   5 
FAKTOR DETERMINAN ATAS HUTANG PEMERINTAH DENGAN ANGGARAN PENDAPATAN DAN BELANJA SEBAGAI VARIABEL ANTARA Hariati, Tri Retno
Jurnal Akuntansi Multiparadigma Vol 3, No 3 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.429 KB) | DOI: 10.18202/jamal.2012.12.7168

Abstract

Abstract: The Determinant Factors of Government Debt with Revenue and Expenditure Budget as Mediating Variabel. This study aims to examine the determinant factors of government debt, through revenue and expenditure budget. Path analysis is used to answer the research question. The research conducted in 27 regions in East Java Province. The result indicates that the effect of audit opinion and population rate on debt is not significant. There is significant partial effectsof audit opinion, budget surplus/deficitand population rate on revenue and expenditure budget. Simultaneously, the effect of audit opinion, budget surplus/deficit, and population rate on debt through revenue and expenditure budget is also significantly proven.Abstrak: Faktor Determinan atas Hutang Pemerintah dengan Anggaran Pendapatan dan Belanja sebagai Variabel Antara. Penelitian ini bertujuan untuk menguji faktor-faktor yang berpengaruh terhadap hutang pemerintah dengan anggaran pendapatan dan belanja sebagai variabel antara. Alat analisis menggunakan analisis jalur (path analysis). Penelitian dilakukan pada 27 Kabupaten/Kota yang ada di Provinsi Jawa Timur. Hasil penelitian menunjukkan pengaruh yang tidak signifikan antara opini audit, jumlah penduduk terhadap hutang. Secara parsial, opini audit, surplus/defisit and jumlah penduduk berpengaruh terhadap anggaran pendapatan/belanja secara signifikan. Secara simultan, pengaruh ketiga faktor di atas terhadap hutang melalui anggaran pendapatan/belanja juga menunjukkan hasil yang signifikan.
KEMELUT PENATAUSAHAAN ASET TETAP (DULU HINGGA KINI) Kurniati, Evy; Asmony, Thatok; Santoso, Budi
Jurnal Akuntansi Multiparadigma Vol 8, No 3 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (506.12 KB) | DOI: 10.18202/jamal.2017.12.7072

Abstract

Abstrak: Kemelut Penatausahaan Aset Tetap (Dulu Hingga Kini). Penelitian ini bertujuan menginvestigasi penyebab terjadinya kendala dalam penatausahaan aset tetap di Pemerintah Kabupaten Dompu dan upaya yang dapat dilakukan oleh setiap pihak. Metode yang digunakan adalah desain multi kasus holistik. Hasil penelitian menunjukkan beberapa faktor kendala seperti kuantitas dan kualitas SDM, koordinasi intern, penyalahgunaan aset, dan insentif. Berbagai langkah telah dilakukan oleh pemerintah daerah, namun masih terkendala oleh faktor internal. Peneliti menyarankan supaya pemerintah setempat melakukan upaya peningkatan kualitas sumber daya manusia, memperkuat komitmen pimpinan, dan membuat peraturan terkait pencatatan aset tetap. Abstract: The Flow of Fixed Assets Administration (Past until Now). This study aims to investigate the causes of constraints in the administration of fixed assets in Dompu District Government and the efforts that can be done by each party. The method used is multi holistic case design. This study shows that there are several constraint factors such as quantity and quality of human resources, internal coordination, asset abuse, and incentives. Various steps have been made by local governments, but are still constrained by internal factors. The researchers recommend that local governments must improve the quality of human resources, strengthen the leadership commitments, and make regulations related about fixed assets recording.
THREE CORPORATE CONTROL STRATEGIES AND FRAUD ACCOUNTING PREVENTION Rudy Budiatmaja; Yanuar Ramadhan
Jurnal Akuntansi Multiparadigma Vol 13, No 1 (2022): Jurnal Akuntansi Multiparadigma (April 2022 - Agustus 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.13.1.15

Abstract

Abstrak - Tiga Strategi Pengendalian Perusahaan dan Kecurangan AkuntansiTujuan Utama - Penelitian ini berupaya untuk mengetahui dampak tiga strategi pencegahan atas kecurangan akuntansi dapat diminimalisir sekecil mungkin.Metode – Penelitian ini menggunakan uji T sebagai metode. Adapun sampel penelitian adalah 105 karyawan perusahaan.Temuan Utama – Penelitian ini menemukan hingga saat ini masih banyak kasus korupsi dan kecurangan akuntansi. Kasus penggelapan uang tunai dan hilangnya bukti transaksi di dalam perusahaan masih dilakukan oleh karyawan. Kasus lainnya adalah praktik mempercantik laporan keuangan guna meningkatkan kinerja keuangan perusahaan.Implikasi Teori dan Kebijakan - Auditor Internal bertanggung jawab untuk mendukung pencegahan kecurangan akuntansi. Selain itu, adanya pengendalian internal, SOP perusahaan, dan profesionalisme auditor internal dapat mencegah kecurangan akuntansi.Kebaruan Penelitian – Penelitian ini menggabungkan teori agensi, teori segitiga fraud, serta gone theory dalam mencegah kecurangan akuntansi. Abstract - Three Strategies of Corporate Control and Accounting FraudMain Purpose - This study seeks to determine the impact of three prevention strategies on accounting fraud that can be minimized as small as possible.Method – This study uses the T-test as a method. The research sample is 105 company employees.Main Findings – This study found that there are still many cases of corruption and accounting fraud. Cases of embezzlement of cash and loss of evidence of transactions within the company are still carried out by employees. Another case is the practice of beautifying financial statements to improve the company's financial performance.Theory and Practical Implications - Internal auditors are responsible for supporting the prevention of accounting fraud. In addition, the existence of internal controls, company SOPs, and the professionalism of internal auditors can prevent accounting fraud.Novelty – This research combines agency theory, fraud triangle theory, and gone theory to prevent accounting fraud.
DISKURSUS SAINS KONTEMPORER DAN IMPLIKASINYA PADA AKUNTANSI Fransisco Budi Hardiman; Aji Dedi Mulawarman
Jurnal Akuntansi Multiparadigma Vol 13, No 1 (2022): Jurnal Akuntansi Multiparadigma (April 2022 - Agustus 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.13.1.01

Abstract

Abstrak - Diskursus Sains Kontemporer dan Implikasinya pada AkuntansiTujuan Utama – Artikel ini berupaya menantang dunia sains barat untuk memunculkan akuntansi yang lebih ‘plural’ dan ‘holistis’.Metode – Artikel ini menggunakan refleksi rasional atas sains dan metodenya atau “diskursus sains”. Dua arus diskursus sains kontemporer yaitu pluralisme dan holisme menjadi basis pemikiran yang diangkat.Temuan Utama - Artikel ini menunjukkan secara kritis perbedaan manuver pluralisme dan holisme dalam membuka pintu diskursus sains bagi sains timur. Dalam ekskursus ditunjukkan bagaimana diskursus sains kontemporer memengaruhi ilmu akuntansi. Paradigma musantara yang berbasis filsafat hikmah adalah jalan atas pembangunan ilmu akuntansi “timur” yang utuh (objektif sekaligus subjektif dan bahkan melampaui keduanya).Implikasi Teori dan Kebijakan – Paradigma nusantara adalah solusi konkret atas pengembangan ilmu akuntansi yang utuh. Tanpa penggunaan paradigma ini, akuntansi akan tetap terjebak dalam paradigma modern.Kebaruan Penelitian – Artikel ini merupakan diskursus akuntansi pada ranah filsafat. Abstract - Contemporary Science Discourses and Its Implications in AccountingMain Purpose – This article seeks to challenge the western world of science to create a more 'plural' and 'holistic' accounting.Method – This article reflects rationally on science and its methods or "science discourse." Two currents of contemporary scientific discourse (pluralism and holism) became the basis of thought that was raised.Main Findings - This article critically shows the differences between pluralism and holism maneuvers in opening the door of scientific discourse to eastern science. In the course, it is shown how contemporary scientific discourse influences accounting science. The “nusantara” paradigm based on the philosophy of wisdom is a way to the development of a complete "eastern" accounting science (objective as well as subjective and even beyond both).Theory and Practical Implications - The “nusantara” paradigm is a concrete solution for the development of complete accounting science. Without this paradigm, accounting will remain trapped in the modern paradigm.Novelty – This article is an accounting discourse in the realm of philosophy.
PUBLIC CHATTER AND VILLAGE FUND ACCOUNTING DIALOGUE VIA TWITTER Mohammad Herli; Hamidah Hamidah
Jurnal Akuntansi Multiparadigma Vol 13, No 1 (2022): Jurnal Akuntansi Multiparadigma (April 2022 - Agustus 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.13.1.05

Abstract

Abstrak – Public Chatter and Dialog Akuntansi Dana Desa Melalui TwitterTujuan Utama - Studi ini mengungkap interaksi masyarakat di Twitter atas terjadinya relokasi dana desa untuk penanganan pandemi Covid-19 di Indonesia.Metode - Social Network Analysis digunakan untuk menganalisis pola interaksi sosial. Kami mengodekan masing-masing tweet, khsususnya kepada mereka yang menggunakan hastag #BLTdanadesa.Temuan Utama – Studi ini menemukan terjadinya interaksi sosial di Twitter atas perubahan anggaran dana desa untuk penanganan dampak Covid-19 oleh pemerintah. Interaksi ini membahas penanggulangan pandemi serta pemberian bantuan bagi masyarakat terdampak. Studi ini juga menemukan pola interaksi pengguna sangat renggang dan arus informasi yang terjadi cenderung lambat.Implikasi Teori dan Kebijakan – Informasi keuangan dari suatu organisasi, dalam hal ini pemerintah, akan mendapatkan respon dari masyarakat. Oleh karena itu, studi ini dapat dijadikan sebagai pertimbangan terhadap pengambilan kebijakan, khususnya informasi akuntansi dana desa.Kebaruan Penelitian – Penelitian ini menggunakan pendekatan yang baru dalam melihat fenomena masyarakat yang diakibatkan oleh informasi akuntansi. Abstract – Public Chatter and Village Fund Accounting Dialogue Via TwitterMain Purpose - This study reveals community interactions on Twitter over the relocation of village funds to handle the Covid-19 pandemic in Indonesia.Method - Social Network Analysis is used to analyze patterns of social interaction. We encode each tweet, especially those who use the hashtag #BLTdanadesa.Key Findings – This study found social interaction on Twitter over changes in village funds budgets for handling the impact of Covid-19 by the government. This interaction discusses pandemic response and assists affected communities. The study also found user interaction patterns were very tenuous, and the flow of information that occurred tended to be slow.Theory and Practical Implications – The financial information of an organization, in this case, the government, will get a response from the public. Therefore, this study can be used as a consideration for policymaking, especially the accounting information of village funds.Novelty – This research uses a new approach to looking at societal phenomena caused by accounting information.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.93 KB)

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.409 KB)

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.294 KB)

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.709 KB)

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.688 KB)

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.

Page 1 of 68 | Total Record : 673

 1   2   3   4   5 

Filter by Year

2010 2023


Reset
Filter By Issues
All Issue Vol 14, No 1 (2023): Jurnal Akuntansi Multiparadigma (April 2023 - Agustus 2023) Vol 13, No 3 (2022): Jurnal Akuntansi Multiparadigma (Desember 2022 - April 2023) Vol 13, No 2 (2022): Jurnal Akuntansi Multiparadigma (Agustus 2022 - Desember 2022) Vol 13, No 1 (2022): Jurnal Akuntansi Multiparadigma (April 2022 - Agustus 2022) Vol 12, No 3 (2021): Jurnal Akuntansi Multiparadigma (Desember 2021 - April 2022) Vol 12, No 2 (2021): Jurnal Akuntansi Multiparadigma (Agustus 2021 - Desember 2021) Vol 12, No 1 (2021): Jurnal Akuntansi Multiparadigma (April 2021 - Agustus 2021) Vol 11, No 3 (2020): Jurnal Akuntansi Multiparadigma (Desember 2020 - April 2021) Vol 11, No 2 (2020): Jurnal Akuntansi Multiparadigma (Agustus 2020 - Desember 2020) Vol 11, No 1 (2020): Jurnal Akuntansi Multiparadigma (April 2020 - Agustus 2020) Vol 10, No 3 (2019): Jurnal Akuntansi Multiparadigma Vol 10, No 2 (2019): Jurnal Akuntansi Multiparadigma Vol 10, No 1 (2019): Jurnal Akuntansi Multiparadigma Vol 9, No 3 (2018): Jurnal Akuntansi Multiparadigma Vol 9, No 2 (2018): Jurnal Akuntansi Multiparadigma Vol 9, No 1 (2018): Jurnal Akuntansi Multiparadigma Vol 8, No 3 (2017): Jurnal Akuntansi Multiparadigma Vol 8, No 2 (2017): Jurnal Akuntansi Multiparadigma Vol 8, No 1 (2017): Jurnal Akuntansi Multiparadigma Vol 7, No 3 (2016): Jurnal Akuntansi Multiparadigma Vol 7, No 2 (2016): Jurnal Akuntansi Multiparadigma Vol 7, No 1 (2016): Jurnal Akuntansi Multiparadigma Vol 6, No 3 (2015): Jurnal Akuntansi Multiparadigma Vol 6, No 2 (2015): Jurnal Akuntansi Multiparadigma Vol 6, No 1 (2015): Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma Vol 5, No 2 (2014): Jurnal Akuntansi Multiparadigma Vol 5, No 2 (2014): Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma Vol 4, No 2 (2013): Jurnal Akuntansi Multiparadigma Vol 4, No 2 (2013): Jurnal Akuntansi Multiparadigma Vol 4, No 1 (2013): Jurnal Akuntansi Multiparadigma Vol 4, No 1 (2013): Jurnal Akuntansi Multiparadigma Vol 3, No 3 (2012): Jurnal Akuntansi Multiparadigma Vol 3, No 3 (2012): Jurnal Akuntansi Multiparadigma Vol 3, No 2 (2012): Jurnal Akuntansi Multiparadigma Vol 3, No 2 (2012): Jurnal Akuntansi Multiparadigma Vol 3, No 1 (2012): Jurnal Akuntansi Multiparadigma Vol 3, No 1 (2012): Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma Vol 2, No 2 (2011): Jurnal Akuntansi Multiparadigma Vol 2, No 2 (2011): Jurnal Akuntansi Multiparadigma Vol 2, No 1 (2011): Jurnal Akuntansi Multiparadigma Vol 2, No 1 (2011): Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma More Issue