M. Satyawan, N. Triani, Merlyana Dwinda Yanthi, Cantika Sari Siregar, Ambar Kusumaningsih
{"title":"AKSELERASI PERAN TEKNOLOGI DALAM AUDIT SAAT COVID-19","authors":"M. Satyawan, N. Triani, Merlyana Dwinda Yanthi, Cantika Sari Siregar, Ambar Kusumaningsih","doi":"10.21776/UB.JAMAL.2021.12.1.11","DOIUrl":"https://doi.org/10.21776/UB.JAMAL.2021.12.1.11","url":null,"abstract":"Abstrak - Akselerasi Peran Teknologi dalam Audit Saat Covid-19 Tujuan Utama - Penelitian ini bertujuan mengulik respon adaptif auditor saat pandemi Covid-19 yang berdampak pada peran teknologi dalam membentuk perilaku kerja. Metode - Penelitian ini menggunakan metode kualitatif pendekatan studi kasus. Beberapa partner kantor akuntan publik dan auditor senior menjadi informan dalam penelitian ini. Temuan Utama – Penelitian ini menunjukkan bahwa auditor merespon pandemi Covid-19 sebagai peristiwa yang membutuhkan adaptasi. Pada masa pandemi Covid-19, solusi yang dipilih auditor antara lain penggunaan sentuhan teknologi dalam melakukan pengujian. Selain itu auditor juga menggunakan sumber daya teknologi pada tahap perencanaan dan pelaksanaan audit dengan prosedur alternatif. Implikasi Teori dan Kebijakan - Pemanfaatan teknologi meminimalkan keterbatasan audit saat pandemi. Implikasi lainnya berupa hikmah kesadaran bagi auditor akan transformasi era konvensional pelaksanaan kerja auditor akan tergantikan oleh metode dan teknik audit yang serba digital berteknologi tinggi. Kebaruan Penelitian - Fenomena pandemi covid-19 mengakselerasi adaptasi teknologi pada lingkungan kerja audit eksternal. Abstract - Accelerating the Role of Technology in Audit During Covid-19 Pandemic Main Purpose - This study aims to examine the adaptive response of auditors during the Covid-19 pandemic. Method - This study uses a qualitative case study approach. Several partners of public accounting firms and senior auditors became the informants. Main Findings - This study shows that auditors respond to the Covid-19 pandemic as an event that requires adaptation. During the Covid-19 pandemic, auditors should include the use of a touch of technology in conducting testing. In addition, auditors also use technology resources at the planning and implementation stages of audits with alternative procedures. Theory and Practical Implications - The use of technology minimizes the limitations of auditing during a pandemic. In addition, the implementation of auditors' work will be replaced by high-tech digital audit methods and techniques. Novelty - The phenomenon of the covid-19 pandemic has accelerated the adaptation of technology to the external audit work environment.","PeriodicalId":30764,"journal":{"name":"Jurnal Akuntansi Multiparadigma","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48546138","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"INTERNAL AUDIT FUNCTION SEBAGAI PENYEDIA “KENYAMANAN” KOMITE AUDIT","authors":"Debi Setyawati, Yustrida Bernawati","doi":"10.21776/ub.jamal.2020.11.3.38","DOIUrl":"https://doi.org/10.21776/ub.jamal.2020.11.3.38","url":null,"abstract":"ABSTRA K : Internal Audit Function s ebagai Penyedia “Kenyamanan” Komite Audit. Penelitian ini menjelaskan makna “kenyamanan” dalam perspektif internal audit function (IAF) dengan komite audit. Metode yang digunakan adalah studi literatur pada sejumlah jurnal bereputasi. Penelitian ini menemukan bahwa keefektifan IAF memberikan jaminan peningkatan pengendalian internal serta peningkatan kenyamanan yang signifikan untuk komite audit. Pengetahuan unik, pertemuan interpersonal rutin, dan kolaborasi korporatif antara auditor internal dengan auditor eksternal juga mampu meningkatkan kenyamanan komite audit. Beberapa manfaat lainnya juga dihasilkan dari kerjasama IAF dengan komite audit untuk menambah kenyamanan. ABSTRACT: Internal Audit Function as a \"Convenience\" Provider for Audit Committee. This study explained the meaning of \"comfort\" in the perspective of the internal audit function (IAF) with the audit committee. The method used was a literature study in a number of reputable journals. This study found that the effectiveness of the IAF provides a guarantee of increased internal control as well as a significant increase in comfort for the audit committee. Unique knowledge, regular interpersonal meetings, and corporate collaboration between internal and external auditors were also able to increase the comfort of the audit committee. Several other benefits also resulted in added convenience.","PeriodicalId":30764,"journal":{"name":"Jurnal Akuntansi Multiparadigma","volume":"14 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68318754","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
A. Djalaluddin, Dewi Mumpuni, Sekolah Tinggi Ekonomi dan Bisns Islam Syaikhona Kholil
{"title":"RIBA VERSUS SEDEKAH SEBAGAI KONSIDERAN TAZKIYAH AKUNTANSI DAN BISNIS","authors":"A. Djalaluddin, Dewi Mumpuni, Sekolah Tinggi Ekonomi dan Bisns Islam Syaikhona Kholil","doi":"10.21776/ub.jamal.2020.11.3.27","DOIUrl":"https://doi.org/10.21776/ub.jamal.2020.11.3.27","url":null,"abstract":"Abstrak: Riba versus Sedekah sebagai Konsideran Tazkiyah Akuntansi dan Bisnis. Penelitian ini mengungkap konflik antara sedekah versus riba dalam meraih falah (sejahtera). Penelitian ini menggunakan metode al-huda al-minhaji atas Al-Baqarah 276, yang memadukan qauliyah (normatif) dan kauniyah (empiris). Hasil penelitian menunjukkan bahwa riba bukanlah jalan sejahtera. Riba tak memenuhi syarat sebagai sumber kepemilikan syar`i sehingga tasharruf (tindakan) atas hasil riba menjadi tak bernilai. Fenomena empiris menunjukkan hilangnya sumber daya pelaku riba. Adapun sedekah, secara qauliyah dipandang sebagai instrumen yang konsisten dalam sirkulasi harta untuk membangun falah . Sedekah mampu menjaga kesinambungan bisnis yang bebas riba. Abstract: Riba versus Shadaqa as Tazkiya Preamble of Accounting and Business. This study reveals conflicts between shadaqa and riba in achieving prosperity. The method used is al-huda al-minhaji, which combined the normative and empirical aspect from Al-Baqarah: 276. The results show that riba isn’t a way of prosperity and didn’t fulfil the qualifications of ownership source in Islam. Therefore all tasharruf thereon become worthless in the world and hereafter. An empirical phenomenon shows that there’s a loss of usurer’s resources. Shadaqa, based on normative aspect, can be seen as a consistent instrument in the assets circulation to build prosperity. It can maintain a free from riba business continuity.","PeriodicalId":30764,"journal":{"name":"Jurnal Akuntansi Multiparadigma","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49616657","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"MENINJAU PERAN AKUNTAN DALAM MENANGGULANGI ISU PERUBAHAN IKLIM","authors":"D. Mahardika","doi":"10.21776/ub.jamal.2020.11.3.33","DOIUrl":"https://doi.org/10.21776/ub.jamal.2020.11.3.33","url":null,"abstract":"Abstrak: Meninjau Peran Akuntan dalam Menanggulangi Isu Perubahan Iklim. Penelitian ini mencoba untuk melihat potensi peningkatan peran tradisional profesi akuntan, dari peran administrasi menjadi peran strategis, dalam mengatasi masalah perubahan iklim. Metode analisis naratif digunakan untuk memahami latar belakang dan dampak dari perubahan iklim. Penelitian ini menemukan hasil bahwa profesi akuntan dapat berperan lebih besar terkait berbagai isu perubahan iklim. Peran tersebut menuntut para akuntan untuk menginternalisasi isu perubahan iklim dalam laporan keuangan. Implikasinya, para pengguna laporan keuangan dapat mempertimbangkan isu perubahan iklim dalam keputusannya. Abstract: Reviewing the Role of Accountants in Addressing Climate Change Issues. This study attempts to see the potential for increasing the traditional role of the accounting profession from an administrative role to a strategic role in overcoming the problem of climate change. The narrative analysis method is used to understand the background and impacts of climate change. This study finds that the accounting profession can play a bigger role in relation to climate change issues. This role requires the accounting profession to internalize the issue of climate change in financial reports. The implication is that users of financial reports can consider the issue of climate change in their decisions.","PeriodicalId":30764,"journal":{"name":"Jurnal Akuntansi Multiparadigma","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48358877","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"IS COST STICKINESS A BAD SIGNAL FROM CATUR MARGA PERSPECTIVE?","authors":"Komang Ayu Krisnadewi, T. Sawarjuwono","doi":"10.21776/ub.jamal.2020.11.3.29","DOIUrl":"https://doi.org/10.21776/ub.jamal.2020.11.3.29","url":null,"abstract":"Abstrak: Apakah Cost Stickiness merupakan Sinyal Buruk dari Perspektif Catur Marga ? Penelitian ini berupaya untuk mengupas determinan asimetri perilaku biaya dari perspektif Hindu Weda, yaitu catur marga . Kajian literatur digunakan sebagai metode. Penelitian ini menyimpulkan bahwa ketika mengambil keputusan, manajer mempertimbangkan belas kasih ( bhakti marga ), pengetahuan yang dimiliki ( jnana marga ), upaya untuk berbuat baik ( karma marga ), dan pengendalian diri atas kepentingan pribadi ( raja marga ). Perilaku biaya sangat dipengaruhi oleh kebijakan yang dibuat oleh manajer. Kebijakan tersebut terkait dengan pengelolaan sumber dayanya, terutama ketika menghadapi permintaan yang menurun. Abstract: Is Cost Stickiness a Bad Signal from Catur Marga Perspective? This research seeks to explore the determinants of the asymmetry of cost behaviour from a Veda Hindu perspective, namely catur marga . The method used is the literature review. This paper suggests that when making decisions, managers considered compassion ( bhakti marga ), the knowledge they possess ( jnana marga ), the effort to do good deeds ( karma marga ), and self-control over their own personal interest ( raja marga ). Cost behaviour is strongly influenced by the policy made by the manager in relation to his/her resources’ management, especially when confronted with declining demand.","PeriodicalId":30764,"journal":{"name":"Jurnal Akuntansi Multiparadigma","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49381277","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"AKTUALISASI AJARAN ISLAM DALAM PRAKTIK AKUNTANSI LINGKUNGAN","authors":"Syamsuri Rahim, S. Mus","doi":"10.21776/ub.jamal.2020.11.3.39","DOIUrl":"https://doi.org/10.21776/ub.jamal.2020.11.3.39","url":null,"abstract":"Abstrak: Aktualisasi Ajaran Islam dalam Praktik Akuntansi Lingkungan. Penelitian ini bertujuan untuk menjelaskan praktik akuntansi lingkungan berdasarkan perspektif Islam. Metode yang digunakan adalah configurative-ideographic studies pada perusahaan pabrik gula di Bone. Hasil Penelitian menjelaskan bahwa perhatian lingkungan meliputi efisiensi energi dan daur ulbang limbah. Selain itu, pengelola juga memiliki tanggungjawab lingkungan berupa penggunaan energi ramah lingkungan dan kebiasaan daur ulang. Pada aspek pelaporan, pengelola memiliki komponen biaya lingkungan yang mencakup aspek manusia dan alam. Dengan menyertakan nilai tauhid, ajaran Islam menuntut manusia melestarikan lingkungan, sebagai salah satu tugas khalifah . Abstract: Actualization of Islamic Teachings in Environmental Accounting Practices. This study aimed to explain environmental accounting practices based on an Islamic perspective. The method used was configurative-ideographic studies on sugar factory companies in Bone. The results showed that environmental concerns include energy efficiency and recycling of waste. In addition, managers also had environmental responsibilities in the form of environmentally friendly energy use and recycling habits. In the reporting aspect, the manager had an environmental cost component that includes both human and natural aspects. By including the value of monotheism, Islamic teachings required humans to preserve the environment, as one of the tasks of the caliph.","PeriodicalId":30764,"journal":{"name":"Jurnal Akuntansi Multiparadigma","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45115612","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"LEGITIMASI GREEN ACCOUNTING DALAM PEMBATASAN KANTONG PLASTIK","authors":"Angelina Enny Yulyanti, Elvia R. Shauki","doi":"10.21776/ub.jamal.2020.11.3.31","DOIUrl":"https://doi.org/10.21776/ub.jamal.2020.11.3.31","url":null,"abstract":"Abstrak: Legitimasi Green Accounting dalam Pembatasan Kantong Plastik. Riset ini berupaya untuk meninjau lebih lanjut tingkat akuntabilitas pembatasan kantong plastik konsumen melalui praktik nudging dan pendekatan legitimasi oleh peritel. Metode yang digunakan adalah studi kasus multipel dengan mengombinasi beberapa pendekatan dan unit analisis. Riset ini menemukan hasil bahwa peritel menjalankan green accounting untuk mematuhi peraturan pemerintah beberapa tindakan nudging terhadap konsumen. Meski demikian, konsumen menganggap pembebanan kantong plastik tidak cukup efektif dan tidak transparan. Oleh karena itu, upaya lebih lanjut diperlukan dalam mengusahakan pembatasan kantong plastik belanja dan pengungkapannya. Abstract: Legitimacy of Green Accounting in Limiting Plastic Bags. This research sought to further review the level of accountability for limiting consumer plastic bags through nudging practices and a legitimacy approach by retailers. The method used was multiple case studies by combined several approaches and units of analysis. This research found that retailers practice green accounting to comply with government regulations on several nudging measures against consumers. However, consumers considered the imposition of plastic bags to be ineffective and not transparent. Therefore, further efforts were needed in working to limit plastic shopping bags and their disclosure.","PeriodicalId":30764,"journal":{"name":"Jurnal Akuntansi Multiparadigma","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49183663","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"VERACITY DALAM PELAPORAN NONKEUANGAN PROYEK KOMUNITAS","authors":"Elok Heniwati, Helisa Noviarty, R. Rusliyawati","doi":"10.21776/ub.jamal.2020.11.3.36","DOIUrl":"https://doi.org/10.21776/ub.jamal.2020.11.3.36","url":null,"abstract":"Abstrak : Veracity dalam Pelaporan Nonkeuangan Proyek Komunitas . Penelitian ini berupaya untuk mengevaluasi realitas pengungkapan tentang pelibatan masyarakat. Metode yang digunakan adalah semiotika Greimas. Hasil penelitian menunjukkan bahwa hanya beberapa perusahaan saja yang melaporkan keterlibatannya pada proyek-proyek komunitas. Sebagian besar laporan menyajian rincian tentang amal kebajikan secara detil, yang secara ontologi dipertimbangkan sebagai meragukan dan tidak nyata. Oleh karena itu, keterlibatan manajemen puncak sangat penting dalam menyiapkan laporan sosial untuk memastikan kualitas dan keandalannya. Selain itu, auditor perlu meningkatkan kredibilitas laporan sosial dan lingkungan khususnya terkait dengan keabsahan informasi nonkeuangan. Abstract: Veracity in Community Project Non-financial Reporting. This study sought to evaluate the reality of disclosure about community involvement. The method used was Greimas semiotics. The results showed that only a few companies reported their involvement in community projects. Most of the reports provided details about good deeds in detail, which was ontologically considered dubious and unreal. Therefore, the involvement of top management was very important in preparing social reports to ensure their quality and reliability. In addition, auditors needed to increase the credibility of social and environmental reports, especially in relation to the validity of non-financial information.","PeriodicalId":30764,"journal":{"name":"Jurnal Akuntansi Multiparadigma","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42741174","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"ABU ZAHRAH’S MAQASID SHARIA MODEL AS A PERFORMANCE MEASUREMENT SYSTEM","authors":"M. S. Antonio, S. F. Laela, Thuba Jazil","doi":"10.21776/ub.jamal.2020.11.3.30","DOIUrl":"https://doi.org/10.21776/ub.jamal.2020.11.3.30","url":null,"abstract":"Abstrak: Maqasid Syariah Abu Zahra sebagai Model Pengukuran Kinerja. Penelitian ini berupaya untuk menganalisis model Maqasid Syariah Abu Zahrah sebagai sistem pengukuran kinerja dan menggunakannya untuk mengevaluasi kinerja bank syariah. Metode yang digunakan adalah kombinasi tinjauan pustaka dan survei terhadap 97 bank Syariah di Indonesia. Penelitian ini menemukan tiga dimensi maqasid shariah, yaitu pendidikan, keadilan, dan kesejahteraan masyarakat. Meskipun demikian, penelitian ini juga menemukan bahwa secara umum bank syariah belum mencapai kinerja maqasid syariah secara optimal. Dimensi pendidikan masih memiliki kinerja paling rendah dibandingkan kedua dimensi lainnya. Abstract: Abu Zahrah’s Maqasid Sharia Model as a Performance Measurement System. This study try to analyze the Abu Zahrah’s maqasid sharia model as a performance measurement system and use it to evaluate the performance of Islamic banks. The method used is a combination of a literature review and a survey of 97 Islamic banks in Indonesia. This study finds three dimensions of maqasid sharia. These are education, justice and community welfare. However, this study also finds that in general, Islamic banks have not yet achieved optimal maqasid sharia performance. The education dimension still has the lowest performance compared to the other two dimensions.","PeriodicalId":30764,"journal":{"name":"Jurnal Akuntansi Multiparadigma","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43436643","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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