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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 7 Documents
Search results for , issue " VOLUME 3, NOMOR 4, JUNI 2016" : 7 Documents clear
EKSPLORASI MAKNA PARTISIPASI MASYARAKAT DALAM PENGANGGARAN (Sebuah Studi Fenomenologi) Afriansyah, Sulton
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 4, JUNI 2016
Publisher : Universitas Negeri Malang

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Abstract

Abstract:Meaning Exploration of Citizen Participation in Budgeting, a Phenomenology Study.Thisstudy is aimed at understanding the actors of Public Empowerment Program of Kediri government,particularly at “Harmony” Sub-District, regarding the citizen participation in budgeting. The researchmethod of the study is a transcendental phenomenology. The results of this study reveal a number ofphenomena, first, the program’s actors understand the citizen’s participation on budget planning as atrust. Second, in implementing the budget, the citizen’s participation is interpreted as a job. Finally, thecitizen participation in budget supervision is interpreted as a guarantee. Hence the conclusion drawnis the government programs must be implemented through a process of interaction between the govern-ment and the public on the basis of trust by working together and of guarantee that the programs canrun well and successfully.Keywords:Meaning, Citizen Participation, Budgeting.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KINERJAKEUANGAN PEMERINTAH DESA PASCA PENERAPAN UNDANG- UNDANG NOMOR 6 TAHUN 2014 Dewi, Retno Astuti; Ramadhanti, Wita; Wiratno, Adi
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 4, JUNI 2016
Publisher : Universitas Negeri Malang

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Abstract:This research is quantitative research in the village government in the Banyumas Regency.The purpose of this research is to examine the effect of the planning, implementation village account-ing, fixed income, and internal control on the financial performance of village government. Thesampling method used in this study is a purposive sampling. The samples of this research are thevillages that have sent Village Budget Accountability Report of 2015 and fill out the questionnaire infull. The number of samples are 78 villages. Based on the results of research and analysis using the PLSand SPSS show that: (1) Planning does not positively affect the financial performance of VillageGovernment, (2) Implementation of accounting village has positive effect on the the financial perfor-mance of Village Government, (3) Fixed Income does not positively affect the financial performance ofVillage Government, (4) internal control negatively affects the financial performance of Village Gov-ernment, and (5) Implementation of accounting village has not been fully implemented in accordancewith the Regulation of the Minister of Internal Affairs No. 113 of 2014.Keywords: Planning, Implementation of Village Accounting, Fixed Income, and Internal Control, TheFinancial Performance of Village Government, After Implementation Law No. 6 of 2014
PELAKSANAAN KEADILAN UPAH BAGI “PEKERJA MALAM WANITA” Santoso, Hendrawan Dendy; Ludigdo, Unti; Djamhuri, Ali
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 4, JUNI 2016
Publisher : Universitas Negeri Malang

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Abstract:Management Accounting holds an information management financing which includes man-aging payment of wages for workers in the company. This study aims to interpret the implementation ofjustice of wage for women night workers. The purposing process using a transcendental phenomenol-ogy methodologies research. Subjects numbered five people consisting of 1 manager, 2 coordinators ofLadies Cord (LC) and 2 LC. All womens night worker that is “chosen by consumers” gets revenuesharing from the price of the service product. Each month, an accumulated earnings by LC reached IDR5.000.000,- but the wages that received by LC is still under the Local Minimum Wage Policy (UpahMinimum Kabupaten/ Kota) which is about IDR 500,000,-. This is shows the injustice of wage and theseunjustice makes workers to seek an additional income by doing some pornaction (prostitute). Compa-nies are required to formulate the appropriate and fairness labour agreement as stipulated in publicpolicy legislation.Keywords:accounting, wages, justice, transcendental phenomenology, public policy.
PENGARUH DUA DIMENSI PENGANGGARAN PARTISIPATIF TERHADAP SLACK ANGGARAN DENGAN TRUST SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada Pemerintah Kota Cilegon) ., Ulyadi
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 4, JUNI 2016
Publisher : Universitas Negeri Malang

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Abstract

Abstract:This research purposes to examine and analyze the effect of two-dimensional on participa-tory budgeting to the budgetary slack through trusts. The research proves that the influence of the twodimensions of participatory budgeting only budget influence that can reducebudgetary slack, the two-dimensional on participatory budgeting can enhance trust regulator-budgeting and trust can reducethe potential slack in the budget formulation, but trust is not an intervening variable between the two-dimensional on participatory budgeting with budgetary slack.Keywords: trust, budgetary slack,psychological contract theory
MAKNA AKUNTANSI DALAM PERSPEKTIF PEDAGANG BAKSO “AREMA” PERANTAUAN DI KOTA GORONTALO Suwanto, Wiji Lestari; ., Niswatin; Rasuli, La ode
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 4, JUNI 2016
Publisher : Universitas Negeri Malang

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Abstract:The aim of this research is to find an to describe the meaning of accountancy in perspective ofthe Bakso Arema seller. This research is focusing on Bakso Arema sellers who moved from their home-town to Gorontalo. The data for this research was collected through observation, interview and picturedocumentation. This research is conducted qualitatively by using interpretive paradigm and symbolicinteractionism as a method and tool of analysis and the analysis unit is focusing on mind, self andsociety of analyzed object. The meaning of accountancy is really interesting from the perspective ofBakso Arema sellers, because they are doing a complete report of their business which is considered asaccountancy. The result of this research showed that in their business activity the Bakso Arema sellersmeasured accountancy by way of; (1) accountancy as an information (2) accountancy as a responsibil-ity (3) accountancy as a calculation (base of decision)Keywords:accountancy, meaning, bakso sellers
ANALISIS PENGEMBANGAN KELEMBAGAAN FORUM CORPO-RATE SOCIAL RESPONSIBILITYDI JAWA TIMUR Rochayatun, Sulis; Handayati, Puji; ., Gunartin
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 4, JUNI 2016
Publisher : Universitas Negeri Malang

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Abstract: Implementation of CSR program is one form of implementation of the concept of good corpo-rate governance. It is intended that the behavior of businesses have directives that can be referencedby organizing all the interests of stakeholders that can be filled proportionally, preventing significanterrors in the corporate strategy and ensures errors that occur can be corrected immediately. Basically,corporate social responsibility is expected to go back into the culture for the Indonesian nation inparticular, and the world community in unity to overcome the problem of economic, social and envi-ronmental. The population used as the sample is 10 Bappeda cities in East Java. Sampling usingpurposive sampling. The data used are primary data derived from interviews and observations. Theresults of the field studies showed that the average city does not have regulations on CSR in itsimplementation, is also no institutional model so that the CSR Forum on the results of the study datashowed that a large part of the city agencies do not have a CSR forum.Keywords:Corporate Social Responsibility ( CSR ), CSR Forum
AKUNTABILITAS GEREJA DALAM PERSPEKTIF ALKITABIAHDAN STEWARDSHIP THEORY (Study Kasus pada Gereja X di Jawa Timur) Sukmawati, Franchisca; Pujiningsih, Sri; Laily, Nujmatul
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 4, JUNI 2016
Publisher : Universitas Negeri Malang

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Abstract:This research has purpose to understand of practice financial accountability at X church inEast Java. This research use qualitative approach. Procedure and collecting data in this research byusing technique interview, documentation, and hidden observation. Interview conducted for regent,herdsman session, management and congregation. Result of this research show : 1) Vertical financialaccountability or for God conducted by manage cash church honestly and full of responsbility. 2)Horizontal financial accoountability form by publish financial report.Keywords:Horizontal Accountability, Vertical Accountability, Stewardship Theory, Church

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