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INDONESIA
Jurnal Akuntansi Aktual
ISSN : 20879695     EISSN : 25801015     DOI : -
Core Subject : Economy, Social,
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.
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Articles 8 Documents
Search results for , issue " VOLUME 3, NOMOR 2, JUNI 2015" : 8 Documents clear
PENGARUH KUALITAS SUMBER DAYA MANUSIA,PEMANFAATAN TEKNOLOGI INFORMASI, PENGENDALIAN INTERN AKUNTANSI,DAN PENGAWASAN KEUANGAN DAERAHTERHADAP KEANDALAN LAPORAN KEUANGAN DAERAH PADA SKPD PEMERINTAH KABUPATEN LOMBOK TIMUR Azlan, Muhammad; Herwanti, Titiek; Pituringsih, Endar
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 2, JUNI 2015
Publisher : Universitas Negeri Malang

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Abstract

This studyaimed to analyze the influence of the quality of human resources, utilization ofinformation technology, accounting internal control, and financial over sight of there liability oftheregion’s financial statement presentation area onthe SKPD East Lombok regency government. Datais collected using a question naire. Analysis to olusedis multiple linear regression with SPSS 16. Thepopulation in this study is SKPD locatedin East Lombok to taling 30 SKPD and each SKPD representedby three members, namely the secretary/head of division, head of the division of finance, and treasurerasrespondents. The results showed that the variable quality of human resources, information technologyutilization, internal control accounting and financial control regions positive effect on there liability offinancial statement presentation SKPD East Lombok regency government. Implications of the study theoretically usability stand point of  financial reporting quality information, this research may provide insight into the decision use fulness so as to provide an explanatory theory on the concept of  thinkingabout the importance of the quality of the resulting financial statements are implicated in increasing thefinancial accountability of the government. Such understandingis required so that the data presentedin the financial statements to be useful and used as best as possiblef or the user stomaking the rightdecision.Keywords:human resource qualities, information technology utilization, the controlling intern accountancy,local financial monitoring, reliability
IPTEK BAGI MASYARAKAT: PERANCANGAN DAN IMPLEMENTASI SOFTWARE LAPORAN KEUANGAN UNTUK KELOMPOK PETERNAK BEBEK DI DESA KOBONDUREN KABUPATEN BLITAR Restuningdiah, Nurika Restuningdiah; Wardoyo, Cipto
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 2, JUNI 2015
Publisher : Universitas Negeri Malang

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Abstract

Problems faced by groups of farmers duck is lack of knowledge of accounting, and there is no software for the preparation of financial statements for the farmer duck, To overcome the problems, then the solution is development software for financial reporting. The Development method of the software using System Development Life Cycle (SDLC)Keywords: duck farm,financial reporting software for duck farmer
PENGARUH TINGKAT LIKUIDITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANGTERDAFTAR DI BURSA EFEK INDONESIA (BEI) Muhammad, Tirza Tiara; Rahim, Syamsuri
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 2, JUNI 2015
Publisher : Universitas Negeri Malang

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Abstract

This research assessed the financial performance in the short term by using likuidity ratio and profitability ratio. Likuidity ratio illustrates the company’s ability to pay its financial obligations which must be fulfilled immediately, measured by using current ratio. Profitability ratio is used to measure the company’s ability to generate how much profit, measured by using ROA. The company will find way how to maximize the value of its shares which is indicated by its stock price. The stock price which is used in this research is the closing price. This research aims to see how big is the significant influence of likuidity ratio and profitability ratio on the stock price. Sampling technique which is used in this research is purposive sampling.this sampling produced 16 companies. This research uses multiple linear regression analysis. The result showed that independent variables, simultaneously, gave significant positive effect on the dependent variable. Partially, current ratio variable and ROA have positive and significant effect on the closing stock price. Keywords: current ratio, ROA, stock price, closing price
PENGARUH ROTASI KAP, AUDITTENURE,DAN REPUTASI KAP TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR Nurhayati, Siska; Prastiti, Sawitri Dwi
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
EARNING MANAGEMENT AND DETERMINANT FACTORS OF SOCIAL DISCLOSURE IN INDONESIAN COMPANIES Pujiningsih, Sri
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
DETERMINAN KUALITAS LAPORAN KEUANGAN SATUAN KERJA DI WILAYAH PEMBAYARAN KANTOR PELAYANAN PERBENDAHARAAN NEGARA MATARAM Roni, Mohammad; Husnan, Lalu Hamdani; Fitriah, Nur
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 2, JUNI 2015
Publisher : Universitas Negeri Malang

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Abstract

The object of this research is to know the effect of the factor Governmental Accounting Standard apllying, human resource competencies, Information technology utilization, and reconciliation to the financial statements quality of the working unit in payment with KPPN Mataram. The population in this research are 312 units, spread throughout 45 Ministries/Agencies. Samples taken in the research of 80 working units using purposive sampling technique. Each sample represented one respondent treasury officials is the Treasurer. Questionnaires were distributed to 80 respondents, successfully reassembled by 80 respondents. Collected data were analyzed using multiple linear regression analysis of SPSS Version 21.00. Based on the results of data analysis, it was concluded that the Governmental Accounting Standard apllying and information technology using signifikan positive effect on the quality of financial statements of working unit in payment with KPPN Mataram. While the human resourcecompetencies and reconciliation does not significantly influence the quality of financial statements.Keywords: Gavermental Accounting Standards (GAS), competence of the human resources, information technology utilization, reconciliation, and quality of financial statements
PENGARUHTIME BUDGET PRESSURE, KOMPLEKSITAS AUDIT, DAN SKEPTISISME PROFESIONAL AUDITOR TERHADAP KUALITAS HASIL PEMERIKSAAN (STUDI EMPIRIS PADA INSPEKTORAT SE-PULAU LOMBOK) Sudrajat, Lalu Agus; Rifai, Ahmad; Pituringsih, Endar
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 2, JUNI 2015
Publisher : Universitas Negeri Malang

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Abstract

The purpose of this study is to analyze and to obtain empirical evidence concerning the influence of time budget pressure, the complexity of the audit, and the auditor’s professional skepticism on the quality of examination results of the Inspectorate Local Government in Lombok Island. The number of population in this study is 125 respondents, contain of the auditors and the local governmentsupervisor of the Inspectorate Local Government in Lombok Island, while the number of respondents are 106. Before the hypothesis test, firstly the validity and reliability test is applied, and followed with the classical assumption test and multiple linear regression analysis. The result of this study shows that timebudget pressure, the complexity of the audit, and the auditor’s professional skepticism give positive influence on the quality of the examination results of the Inspectorate Local Government in Lombok Island. Partially complexity of the audit and the auditor’s professional skepticism gives positive influence significantly, whereas time budget pressure has no significant influence. This is caused by theallocation of working hours on overtime hours can be done by the auditor, the auditor’s division of labor based on a fixed object and repeat inspection every year, the inspection team flexibility in audit work program within the budget allotted time, the auditor that the majority of respondents have more than 6 years of experience in the audit, the auditors step of career already arranged in a neat andprofessional education and ongoing training of auditors in the demands of his profession.Keywords: time budget pressure, complexity of the audit, the auditor’s professional skepticism, the quality of examination results
SWOT ANALYSIS ON THE MARKETING STRATEGY DETERMINATION OF FINANCIAL FUND PRODUCT AT BRANCH OFFICE PT PANIN BANK SYARIAH, TBK. MALANG Firmansyah, Fani; Abdilah, Kotijah Fadilah
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 2, JUNI 2015
Publisher : Universitas Negeri Malang

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Abstract

to data from PT Islamic Bank Panin Tbk. Branch Malang for 2011, financial fundsthat have been channeled was 31.354 billion, 19.8 billion for the year 2012, and 4.760 billion for 2013. The above data is data new financing (liquid) in that year. From those data, we can see that from year to year financing funds decreased, therefore in intense competition conditions, PT Panin Bank Syariah Tbk. (PBS) need to define appropriate strategies to obtain a positive response from the community. And also, the products and services offered in accordance with the needs of the people, so that the funds disbursed for financing fund products can be increased and financing products can compete eith both other Islamic Bank and Conventional Bank in Malang. This study will be conducted at branch office ofPT. Islamic Bank Panin Tbk. Malang located at Jl Mgr Sugiopranoto No. 7 Malang, East Java Province. The research is a qualitative study with a descriptive approach. According Moleong (2005) qualitative research as a research procedure that produces descriptive data in the form of words written or spoken of people and behaviors that can be observed. From the results of the SWOT matrix, severalappropriate strategies could be taken by the circumstances Branch Office PT Panin Syariah Bank Tbk. Malang. Based on several things: Segmentation, Targeting, Positioning, Marketing Mix. Based on the research that has been conducted by researchers, there are several conclusions that can be drawn from the results of this study are: a) marketing strategy, especially marketing financial products that are applied by PT Islamic Bank Panin Tbk. Branch Office Malang includes several strategies, namely strategies pick up the ball, referrals, build networks, provide servise excellent, and provide facilities satisfactory to increase confidence and customer satisfaction, so that existing customers will not run away from the bank, b) The results of a SWOT analysis states that PT Islamic Bank Panin Tbk. Malangbranch office has been able to compete in a competitive market competition in Malang.Keywords: SWOT, marketing mix, segmentasi, targeting, positioning

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