cover
Filter by Year
Jurnal Akuntansi Aktual
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.
Articles
14
Articles
DETERMINAN KEPUASAN SISTEM PERBENDAHARAAN DAN ANGGARAN NEGARA (STUDI PADA DIREKTORAT JENDERAL PERBENDAHARAAN)

Wibowo, Dede Priyo, Rosidi, Rosidi, Purwanti, Lilik

Jurnal Akuntansi Aktual VOLUME 5, NOMOR 2, JUNI 2018
Publisher : Universitas Negeri Malang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (562.053 KB)

Abstract

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

Fariyansyah, Ardy, Irianto, Gugus, Roekhudin, Roekhudin

Jurnal Akuntansi Aktual VOLUME 5, NOMOR 2, JUNI 2018
Publisher : Universitas Negeri Malang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (588.61 KB)

Abstract

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, Djamhuri, Ali, Andayani, Wuryan

Jurnal Akuntansi Aktual VOLUME 5, NOMOR 2, JUNI 2018
Publisher : Universitas Negeri Malang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (501.95 KB)

Abstract

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 Husserls 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

Hamzah, Ali, Subroto, Bambang, Andayani, Wuryan

Jurnal Akuntansi Aktual VOLUME 5, NOMOR 2, JUNI 2018
Publisher : Universitas Negeri Malang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (843.645 KB)

Abstract

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

Sari, Anggun Anita, Fanani, Zaenal

Jurnal Akuntansi Aktual VOLUME 5, NOMOR 2, JUNI 2018
Publisher : Universitas Negeri Malang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (474.333 KB)

Abstract

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)

Yudi Primanta, I Gede, Sudarma, Made, Mulawarman, Aji Dedi

Jurnal Akuntansi Aktual VOLUME 5, NOMOR 2, JUNI 2018
Publisher : Universitas Negeri Malang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (523.913 KB)

Abstract

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

Krisdiantoro, Yuyut, Subekti, Imam, Prihatiningtias, Yeney Widya

Jurnal Akuntansi Aktual VOLUME 5, NOMOR 2, JUNI 2018
Publisher : Universitas Negeri Malang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (888.566 KB)

Abstract

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)

PENGELOLAAN BANTUAN KEUANGAN BERSIFAT KHUSUS DARI PEMERINTAH KABUPATEN DALAM ANGGARAN PENDAPATAN DAN BELANJA DESA

Satriajaya, Johan, Handajani, Lilik, Putra, I Nyoman Nugraha Ardana

Jurnal Akuntansi Aktual VOLUME 5, NOMOR 1, JANUARI 2018
Publisher : Universitas Negeri Malang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (612.606 KB)

Abstract

This research aimed to analyse the specially-allocated financial aid policy from district government to village government of Samanta. The fact indicates that there has been a misconduct in budget management, which becomes the main reason to do this research. This research employs a qualitative method, using the phenomenological-hermeneutic approach. Data collection uses an in-depth interview with village financial manager, and supported by observation and documentation. Data analysis applies the method of phenomenological-hermeneutic perspectives. The result shows that specially-allocated financial aid management was not appropriately implemented. This was caused by the inconsistency of local government in implementing its local regulation. District government is using its power discretion and the regulation discretion. High tendency of different interests in implementing the policy has led to a pseudo-statement to empower village government and village society. Thus, it needs better commitment from district government to set aside the interests of certain groups and politics to ensure that the main objective of that policy could be implemented properly.

PENGARUH BUDAYA UNIVERSITAS TERHADAP KINERJA MAHASISWA AKUNTANSI DENGAN KREATIVITAS SEBAGAI VARIABEL MODERASI (STUDI PADA MAHASISWA AKUNTANSI DI PERGURUAN TINGGI SE-KABUPATEN BULELENG)

Atmadja, Anantawikrama Tungga, Saputra, Komang Adi Kurniawan

Jurnal Akuntansi Aktual VOLUME 5, NOMOR 1, JANUARI 2018
Publisher : Universitas Negeri Malang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (510.106 KB)

Abstract

This research aimed to examine the influence of university culture on student performance with creativity variable as moderator. This research used survey method with questionnaire; the number of sample is 200 accounting students in North Bali, sampling technique used in this research is purposive sampling. Test of analysis used a simple regression test method and MRA (Moderated Regression Analysis). The results of this research indicate that the university culture has an effect on the performance of accounting students, and the variables of creativity moderate the influence of the university culture on student performance.Keywords:University culture; performance; creativity

MENGUNGKAP PRAKTIK SENJANGAN ANGGARAN PADA ORGANISASI NIRLABA: BADAN PENGELOLA DANA AMANAT (STUDI ETNOMETODOLOGI)

Novarima, Tsani Aji, Ludigdo, Unti, Prihatiningtias, Yeney W.

Jurnal Akuntansi Aktual VOLUME 5, NOMOR 1, JANUARI 2018
Publisher : Universitas Negeri Malang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (438.162 KB)

Abstract

The purpose of this study is to understand how budgetary slack occurs in operational funds of the Badan Pengelola Dana Amanat which is a non-profit organization. This research uses qualitative research method interpretive with etnometodology approach. Data collection was conducted through interviews with key informants who have roles in the Tim Penyusun Rencana Kerja Anggaran Tahunan (RKAT). The results show that budgetary participation in the process of budgeting operational funds encourages individuals to commit budgetary slack. Budgetary slack are made by individuals by targeting lower membership coverage than actual potential, and calculating higher operational costs than necessary ones. This study proves that non-profit organizations are not sterile from budgetary slack.Keywords:Budgetary participation; budgetary slack; ethnometodology; Badan Pengelola Dana Amanat