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 
Pengungkapan Pro Forma, Mendukung atau Menyesatkan Investor? Rura, Yohanis
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (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 (749.689 KB)

Abstract

Pro forma is originated from Latin. It contains different meaning depends on which discipline it is used. In accounting, pro forma disclosure is used to show effect of important transaction which occurs after the end of periods, or which occurs during period but not fully reflected in historical cost financial statement of a firm. Pro forma disclosure has the objective to support (but might mislead) investor in decision making focused on particular influence of important transaction. Company with low GAAP profit information; less profitable company and has higher level of debt but more liquid, whose P-E ratio and market to book is higher than other companies in the industry; has the tendency to do pro forma disclosure. Pro forma disclosure has been supported by several theories such as: efficient market theory, catering theory, agency theory, signaling theory, and stakeholder theory. However, there are problems in reporting pro forma figures. There is no standard to it. Therefore, information on pro forma disclosure might also mislead less sophisticated investor.
Faktor-faktor yang Mempengaruhi Minat Pemanfaatan Sistem Informasi Berbasis Komputer dengan Gender sebagai Variabel Moderating Novianti, Nurlita; Baridwan, Zaki
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (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 (705.522 KB)

Abstract

The objectives of the research is to examine some factors that influence intention of utilization of  computer based information system and gender as moderating variable by using Unified Theory of Acceptance and Use of Technology (UTAUT)  framework that proposed by Venkates et al., (2003). This research was conducted in public sector organizations in Malang on information system and information system usage. There were 65 respondents involved. The data was analyzed by using multiple regression and moderating regression analysis by SPSS 13 software. The result indicates that simultaneously, the performance expectancy, effort expectancy, and social factor significantly influence the intention of utilization of computer based information system. It might be concluded that the intention of utilization of computer based information system is influenced by social factor. Further-more, the analysis result also indicates that gender is not significant as moderating variable from performance expectancy, effort expectancy, and social factor. The implication of the research is relevant toward public sector organizations which adopt and advance information system in its operationalities, to consider factors which influence the intention of utilization of computer based information system.
Studi Fenomenologi Akuntabilitas Non Governmental Organization Fikri, Ali; Sudarma, Made; Sukoharsono, Eko Ganis; Purnomosidhi, Bambang
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (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 (639.192 KB)

Abstract

The purpose of this study is to investigate the phenomenon of accountability in non-governmental organizations (NGOs). It seeks to understand accountability practices in NGOs and the conditions that sustain those processes and practices. NGOs have become important institutions in world affairs because many criticisms and problems associated with this sector. The research executes phenomenology as the methodology for the inquiry. Fieldwork was undertaken in WWF organization. The results indicate that public requires behavioral accountability, rather than reporting.
Metamorfosis Kesadaran Etis Holistik Mahasiswa Akuntansi Implementasi Pembelajaran Etika Bisnis dan Profesi Berbasis Integrasi IESQ Mulawarman, Aji Dedi; Ludigdo, Unti
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (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 (704.152 KB)

Abstract

The purpose of this research is to perform the deep meaning from implementation of Business Ethics and Profession Learning based on IESQ Integration (PEBI-IESQ). This PEBI-IESQ function is to instill two holistic ethical values awareness on accounting students. First, ethical awareness that has balance of intellectual, emotional and spiritual values; second, there must be an ethical values inside the accounting students when interact in an organization, and also inside the accounting system/science itself. Our Research, carried out in Accounting Department, Faculty of Economics, Brawijaya University. Using “methodological polytheism” (qualitative-quantitative interrelation) called “Extension” of “habitus” awareness concept in Bourdieu’s Generative Structuralism, to emancipate empirical-sociological dominated education towards metaphysics-sociological-spiritual enlightened education. The Result shows that, first, all the  students (215) found an important common awareness, integrated intellectual-emotional-spiritual values. Second, 115 students (53,49%) found culminative awareness metamorphosis of “self” towards ultimate habitus that give the students trigger to be an ethical accountant and wishful to construct the new ethical accounting. Third, 79 students (36,74%) found middle awareness with prior habitus that give the students to be an ethical accountant and to implement more ethical accounting. Fourth, 21 students (9,77%) found unclear awareness with standard habitus that give the students to become an ethical accountant.
Analisis Pengaruh Perubahan Peraturan Perpajakan pada Sektor Usaha Jasa Konstruksi di Indonesia Rusydi, M. Khoiru
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (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 (616.343 KB)

Abstract

Construction service business sector is one of the sectors that experience a rapid growth after economic crisis in 1998. In 2002, the value of capitalization industry reached up to Rp.110,052 billion and kept on increasing up to Rp 173,44 billion in 2005. There are 96.000 registered taxpayers both personal and corporate. However, the increasing capitalization is not comparable to the increasing tax collection (PPh article 23). For example in 2005 when the value of capitalization was Rp. 173,44 billion, the contribution of tax for this sector reached only Rp 1,7 trilliun or 1%. Such discrepancy urges the government to establish regulation namely Peraturan Pemerintah Republik Indonesia Nomor 51 Tahun 2008 on Tax of Construction Business Service. This regulation is an amendment of Peraturan Perpajakan Nomor 140 Tahun 2000. There is a change in project gross profit tariff and its final treatment based on its classification. Less than a year later, debates surrounding this regulation gave way to a new regulation Nomor 40, 2009. This article is aimed to analyze the discrepancy caused by the three regulations. There is a significant change of 1.4% for planning and controlling service. There is 2.35% change of tariff for executor service provider.
Performance Measurement System in Islamic Bank: Some Issues and Considerations Adib, Noval; Khalid, Siti Nabiha Abdul
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (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 (586.175 KB)

Abstract

There are various evidences show that business that complied with Islamic laws, i.e. Islamic business has succeeded. Islamic bank is the most prominent model of Islamic business that is acknowledged widely which could be proven by its existence in many countries, whether in Muslim majority countries or non-Muslim majority countries. As Islamic banks grow rapidly, an issue that needs to be addressed is regarding performance measurement in Islamic bank. However, even though there are many studies on Islamic banking, issues of performance measurement in Islamic bank receive very little attention among researchers. In fact, research on performance measurement in service sector is very rare compared to the manufacturing sector. The purpose of this article is to discuss issues on performance measurement in Islamic bank. As a banking system that based on Islamic tenets, Islamic bank is supposed to have certain unique criteria of performance. Some models of performance measurement commonly used in conventional banks will be analyzed to determine whether they are applicable in Islamic banks. Some issues will be discussed as well regarding the establishment of Islamic performance measurement model that can reflect comprehensive effectiveness that meets Islamic requirement of performance.
Manfaat Informasi Akuntansi untuk Memprediksi Risiko Investasi Saham Berdasarkan Pendekatan Decision Usefulness Puspitaningtyas, Zarah
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (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 (816.782 KB)

Abstract

This study is to explain the usefulness of accounting information to predict the risk of stock investment based on the decision usefulness approach, technically shown through the effect of variable accounting on risk of stock investment. Based on analysis of 13 companies over a period of five years (2001-2005) by using multiple linear regression, the model shows that the current ratio significantly influence the risk of stock investment. However, signs of regression coefficients are not consistent with the predictions of the study. The results indicate that the current ratio has positive influence on the risk of stock investment. F test shows that the regression model with the current ratio as independent variables significantly influence the risk of stock investment. Meanwhile, the regression model with independent variables of current ratio, debt equity ratio, total assets turnover, return on investment, sales growth, and price earnings ratio do not significantly influence the risk of stock investment. The findings suggest that accounting information has relatively little ability to explain variations in risk of stock investment. The validation of regression models shows no difference between the real investment risk and investment risk prediction, meaning that accounting information is useful for predicting the risk of stock investment.
Tafsir Hermeneutika Intensionalisme atas “Laba” Yayasan Pendidikan Purnamasari, Dian; Triyuwono, Iwan
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (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 (827.591 KB)

Abstract

Yayasan is a non-profit organization. The organization should not, by nature, has income statement and “profit” account. But, a non-profit organization which has profit account in income statement, still exists. The aim of this research is to find why the non-profit organization use income statement and understand the meaning of “profit” in non-profit education organization. The paradigm used in this research is interpretive paradigm. This research used Hermeneutics Intensionalism as the analysis method. The result shows there are three meanings of “profit” in non-profit organization, namely material “profit”, social “profit”, and memorial “profit”. The material “profit” is used to pay the debt of the non-profit organization. Social “profit” is the meaning of “profit” understood by student who benefit from fee dis-counts from the school. The third “profit” is memorial “profit” that means value to every stakeholder of this organization, that could remember won-derful times when they studied and worked in this school. These three “profits” are connected and affect one another so that they become borderless circle, namely the Tri-Sari “Laba” Yayasan.
Pemilihan Paradigma Penelitian Akuntansi: Analisis Berdasarkan Pewarigaan dan Kecerdasan Manusia Sriwinarti, Ni Ketut; Triyuwono, Iwan
Jurnal Akuntansi Multiparadigma Vol 1, No 2 (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 (825.423 KB)

Abstract

The research aims to understand that pewarigaan, human intelligence and researcher behavior are determined by their choices and relation between behavior characteristic of researcher as well as their relation to philosophy of pewayangan actors (in this case Pandawa figures). The research has used phenomenology approach to interpret (a) informants’ wewaran or pewarigaan (b) three intelligences owned by human being that most influence informants’ choices (c) symbols that are most suitable with the behavior or character of the research subjects. Findings suggest that (a) the behavior forecasting according to pewarigaan resembles daily behavior of the informants, therefore pewarigaan can be used as one of alternatives to know the behavior of people (b) emerge anomalies between paradigms suggested in the pewarigaan with the chosen paradigm by informant, could be caused by preconceived thoughts of time, cost, and easiness in the research process. Other reasons were wills to avoid statistics or certain lecturer, and friends’/lecturers’ influence (c) firmness, focus and life harmony that is owned by positivism researcher is symbolized as Arjuna; wisdom and calmness of interpretive researcher is symbolized as Nakula-Sadewa; courage and firmness of critical researcher is symbolized as Bima, while freedom and intelligence of postmodernism researcher is symbolized as Yudhistira.
Partisipasi Anggaran dan Kepuasan Kerja Manajemen Perguruan Tinggi Muhammadiyah se-Indonesia Adam, Helmy
Jurnal Akuntansi Multiparadigma Vol 1, No 2 (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 (787.452 KB)

Abstract

This research is aimed to find the causes of the inconsistencies in several research findings (Brownell 1981, 1982a; Frucot & Shearon 1991, Indriantoro 1995). Lucket & Eggleton’s finding (1991) of the role of locus of indicates that task uncertainty could determine the effect of locus of control as a moderating variable. This research involves 88 Dean/Financial Dean Assistants of Muhammadiyah Higher Education in Indonesia. Using 3-way interaction, it is shown that task uncertainty has significant effect on the locus of control’s moderating role. In higher task uncertainty conditions, managers who have internal locus of control will be more satisfied as higher participation occurs, while managers who have external locus of control, will be more dissatisfied when higher participation occurs. In contrast, in lower task uncertainty, locus of control does not indicate moderating roles, because both internal and external locus of controls has the same positive effect on responding the budgetary increasing participation.

Page 2 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