Jurnal Akuntansi Multiparadigma最新文献

{"title":"DOES INTEGRATED REPORTING BRING BLESSINGS DURING COVID-19?","authors":"Pregnandia Ladina, Muhammad Saifi, Nur Imamah","doi":"10.21776/ub.jamal.2023.14.2.26","DOIUrl":"https://doi.org/10.21776/ub.jamal.2023.14.2.26","url":null,"abstract":"Abstrak – Apakah Pelaporan Terintegrasi Membawa Berkah ketika Covid-19? Tujuan Utama – Penelitian ini bertujuan menguji reaksi pelaporan terintegrasi ketika Covid-19. Metode – Penelitian ini menggunakan analisis regresi berganda. Sampel penelitian ini adalah perusahaan sektor kesehatan yang terdaftar di BEI selama tahun 2020-2021. Temuan Utama – Hasil pengujian menunjukkan sebagian besar perusahaan sektor kesehatan hanya melaporakan pengungkapan umum saja dari empat unsur pelaporan terintegrasi. Pengungkapan yang tidak banyak dilaporkan terkait dengan ekonomi, lingkungan, dan sosial. Implikasinya, pelaporan keuangan terintegrasi belum bisa menjadi berkah atau tidak menunjukkan reaksi yang berarti ketika Covid-19. Implikasi Teori dan Kebijakan – Penelitian ini menunjukkan teori agensi juga terjadi dalam perusahaan sektor kesehatan. Selain itu, penelitian ini juga merekomendasikan pembenahan dalam mekanisme pelaporan keuangan terintegrasi. Kebaruan Penelitian – Penelitian ini memfokuskan relevansi pelaporan terintegrasi pada saat kondisi Covid-19 khususnya sektor kesehatan. Abstract – Does Integrated Reporting Bring Blessings during Covid-19? Main Purpose – This research tests the reaction to integrated reporting during Covid-19. Method – This research uses multiple regression analysis. The sample for this research is healthcare sector companies listed on the IDX during 2020-2021. Main Findings – The test results show that most health sector companies only report general disclosures of the four elements of integrated reporting. Less reported disclosures relate to the economy, environment, and society. The implication is that integrated reporting cannot be a blessing or does not show a meaningful reaction during Covid-19. Theory and Practical Implications – This research shows agency theory also occurs in health sector companies. Apart from that, this research also recommends improvements to the integrated reporting mechanism. Novelty - This research focuses on the relevance of integrated reporting during Covid-19, especially in the healthcare sector.","PeriodicalId":30764,"journal":{"name":"Jurnal Akuntansi Multiparadigma","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136035617","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":"CIRI KEPRIBADIAN AKUNTAN PUBLIK BERLANDASKAN NILAI PAPPASENG TORIOLO","authors":"Muhammad Faisal Abdul Rahim Pelu, Syamsuri Rahim, Andika Pramukti, Muslim Muslim","doi":"10.21776/ub.jamal.2023.14.2.20","DOIUrl":"https://doi.org/10.21776/ub.jamal.2023.14.2.20","url":null,"abstract":"Abstrak – Ciri Kepribadian Akuntan Publik Berlandaskan Nilai Pappaseng To Riolo Tujuan Utama – Penelitian berupaya mengeksplorasi ciri kepribadian akuntan publik berlandaskan nilai pappaseng to riolo . Metode – Penelitian ini menggunakan studi kasus idiografis . Adapun informan penelitian ini adalah beberapa akuntan publik dari Sulawesi Selatan. Temuan Utama – Nilai pappaseng to riolo dapat menjadi landasan pembentukan ciri kepribadian yang sesuai dengan karakteristik profesi akuntan publik. Beberapa ciri kepribadian dalam nilai tersebut mendukung prinsip kerja akuntan publik. Selain itu, ciri kepribadian tersebut juga mendukung tanggung jawab pada kepentingan publik. Implikasi Teori dan Kebijakan – Ciri kepribadian akuntan publik yang berlandaskan nilai pappaseng to riolo berdampak pada penguatan etika profesi. Hasil rumusan ciri kepribadian dapat menjadi panduan dalam pengembangan karir dan pengaturan penugasan akuntan publik. Kebaruan Penelitian – Penelitian ini menawarkan konsep pengembangan ciri kepribadian akuntan publik berbasis nilai pappaseng to riolo dengan menggunakan inventori lima besar ciri kepribadian Abstract –Personality Characteristics of Public Accountants Based on \"Pappaseng To Riolo\" Values Main Purpose – The research seeks to explore the personality characteristics of public accountants based on \"pappaseng to riolo\" values. Method – This research uses an idiographic case study. The informants for this research are several public accountants from South Sulawesi. Main Findings – The \"pappaseng to riolo\" values can be the basis for forming personality traits under the characteristics of the public accounting profession. Several personality traits in these values support the working principles of public accountants. Apart from that, these personality traits also support responsibility for the public interest. Theory and Practical Implications - The personality traits of public accountants based on \"pappaseng to riolo\" values have an impact on strengthening professional ethics. The results of the personality characteristics formulation can guide career development and the arrangement of public accounting assignments. Novelty - This research offers the concept of developing the personality traits of public accountants based on \"pappaseng to riolo\" values using an inventory of the five big personality traits.","PeriodicalId":30764,"journal":{"name":"Jurnal Akuntansi Multiparadigma","volume":"83 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136035904","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":"ACTUALIZATION OF \"NGARTI-NGRASA\" IN ACCOUNTING EDUCATION: KI HADJAR DEWANTARA'S PERSPECTIVE","authors":"Resi Ariyasa Qadri, Agung Dinarjito, Moh Luthfi Mahrus, Achmad Saad Maulana","doi":"10.21776/ub.jamal.2023.14.2.22","DOIUrl":"https://doi.org/10.21776/ub.jamal.2023.14.2.22","url":null,"abstract":"Abstrak – Aktualisasi “Ngarti-Ngrasa” dalam Pendidikan Akuntansi: Perspektif Ki Hadjar Dewantara Tujuan Utama – Penelitian ini bertujuan untuk mengembangkan kerangka case-based learning pada mahasiswa akuntansi dengan mengutilisasi pemikiran Ki-Hadjar Dewantara. Metode – Penelitian ini menggunakan metode aksi partisipatoris yang terintegrasi dengan pemikiran Ki-Hadjar Dewantara. Sejumlah mahasiswa menjadi objek penelitian ini. Temuan Utama – Penelitian ini menemukan bahwa metode case-based learning harus ditanamkan lebih dini dalam mata kuliah akuntansi demi mengukur luarannya. Sikap \" ngarti \" dan \" ngrasa \" adalah dua gagasan asli Ki-Hadjar Dewantara yang seharusnya menjadi landasan pembelajaran. Kerangka yang kami desain dapat membantu subjek penelitian melakukan dua sikap ini dalam pembelajaran akuntansi. Implikasi Teori dan Kebijakan – Penelitian ini berimplikasi bahwa institusi pendidikan dapat menerapkan metode case-based learning dalam kurikulum akuntansi. Metode ini terbukti mampu meningkatkan kompetensi akuntansi dan sikap belajar siswa. Kebaruan Penelitian – Penelitian ini menawarkan kebaruan berupa bukti empiris penerapan pemikiran Ki Hdjar Dewantara dalam pendidikan akuntansi. Abstract – Actualization of \"Ngarti-Ngrasa\" in Accounting Education: Ki Hadjar Dewantara's Perspective Main Purpose – This research aims to develop a case-based learning framework for accounting students using Ki-Hadjar Dewantara's thoughts. Method – This research uses a participatory action method integrated with Ki-Hadjar Dewantara's thinking. Several students were the objects of this research. Main Findings – This research finds that case-based learning methods must be embedded early in accounting courses to measure outcomes. The attitudes of \"ngarti\" and \"ngrasa\" are two original ideas of Ki-Hadjar Dewantara, which should be the basis of learning. The framework we designed can help research subjects carry out these two attitudes in learning accounting. Theory and Practical Implications - This research implies that educational institutions can apply case-based learning methods in the accounting curriculum. This method has been proven to improve students' accounting competencies and learning attitudes. Novelty – This research offers novelty in the form of empirical evidence of applying Ki Hadjar Dewantara's thoughts in accounting education.","PeriodicalId":30764,"journal":{"name":"Jurnal Akuntansi Multiparadigma","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136035619","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":"DO FAMILY CONTROL AND FEMALE DIRECTORS INCREASE FIRM VALUE?","authors":"Rizqa Anita, Muhammad Rasyid Abdillah, Giri Suseno, Deliana Erica","doi":"10.21776/ub.jamal.2023.14.2.18","DOIUrl":"https://doi.org/10.21776/ub.jamal.2023.14.2.18","url":null,"abstract":"Abstrak - Apakah Kontrol Keluarga dan Direktur Wanita Meningkatkan Nilai Perusahaan? Tujuan Utama - Penelitian ini berupaya untuk menyelidiki mekanisme kontrol keluarga dan direktur perempuan untuk peningkatan nilai perusahaan nilai. Metode – Penelitian ini menggunakan metode regresi berganda. Sampel penelitian adalah perusahaan non-keuangan di Bursa Efek Indonesia periode 2019-2021. Temuan Utama – Penelitian ini mengungkapkan bahwa kinerja keuangan tidak mampu mejadi jembatan mekanisme dalam meningkatkan nilai perusahaan. Hal ini disebabkan pada perusahaan terbuka tidak terdapat kontrol keluarga yang besar. Selain itu, keberadaan perempuan cenderung bias. Implikasi Teori dan Kebijakan – Penelitian ini memperluas pemahaman mengenai teori stewardship dan upper echelon untuk menjelaskan bagaimana kontrol keluarga dan direktur wanita mempengaruhi nilai perusahaan. Selain itu, penelitian ini juga menyarankan regulator dan politisi terkait kesadaran gender dalam perusahaan. Kebaruan Penelitian – Hasil studi ini merupakan upaya awal untuk menetapkan gambaran bagaimana direktur perempuan dan perusahaan keluarga meningkatkan nilai perusahaan. Abstract - Do Family Control and Female Directors Increase Firm Value? Main Purpose - This research investigates the mechanisms of family control and female directors to increase firm value. Method – This research uses the multiple regression method. The research sample is non-financial companies on the Indonesia Stock Exchange for 2019-2021. Main Findings – This research reveals that financial performance cannot be a bridge mechanism in increasing company value. This phenomenon happened because there is no large family control in public companies. Apart from that, the presence of women tends to be biased. Theory and Practical Implications – This research expands the understanding of stewardship and upper-echelon theory to explain how family control and female directors affect firm value. Apart from that, this research also advises regulators and politicians regarding gender awareness in companies. Novelty – The results of this study are an initial attempt to paint a picture of how female directors and family firms increase firm value.","PeriodicalId":30764,"journal":{"name":"Jurnal Akuntansi Multiparadigma","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136035794","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":"ISLAMIC ACCOUNTING AND THE PSYCHOLOGICAL IMPACT OF RIBA","authors":"Achmad Soediro, Rasyid Redho, Media Kusumawardani, M. Farhan, Fardinant Adhitama","doi":"10.21776/ub.jamal.2023.14.1.02","DOIUrl":"https://doi.org/10.21776/ub.jamal.2023.14.1.02","url":null,"abstract":"","PeriodicalId":30764,"journal":{"name":"Jurnal Akuntansi Multiparadigma","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47789039","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":"REALITAS AUDIT UMUM DAN INVESTIGASI PADA LEMBAGA PERKREDITAN DESA","authors":"I. N. Darmayasa","doi":"10.21776/ub.jamal.2023.14.1.07","DOIUrl":"https://doi.org/10.21776/ub.jamal.2023.14.1.07","url":null,"abstract":"","PeriodicalId":30764,"journal":{"name":"Jurnal Akuntansi Multiparadigma","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46444092","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":"PENTINGNYA LAPORAN KEBERLANJUTAN BAGI PERBANKAN DI INDONESIA","authors":"A. Oktaviani, Vinola Herawaty, Y. Yohana, N. Isnaini","doi":"10.21776/ub.jamal.2023.14.1.13","DOIUrl":"https://doi.org/10.21776/ub.jamal.2023.14.1.13","url":null,"abstract":"","PeriodicalId":30764,"journal":{"name":"Jurnal Akuntansi Multiparadigma","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44651996","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":"APAKAH TEORI KECURANGAN HEXAGON EFEKTIF MENCEGAH MANIPULASI LAPORAN KEUANGAN PERUSAHAAN BUMN?","authors":"Mettania Kirana, Nagian Toni, Adam Afiezan, E. Simorangkir","doi":"10.21776/ub.jamal.2023.14.1.06","DOIUrl":"https://doi.org/10.21776/ub.jamal.2023.14.1.06","url":null,"abstract":"","PeriodicalId":30764,"journal":{"name":"Jurnal Akuntansi Multiparadigma","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41997302","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":"NET FARM INCOME CONSTRUCTION FOR SUGAR FARMERS' WELFARE","authors":"A. Mulawarman, F. Ramadhani, M. Ichsan, Pallavi Pathak","doi":"10.21776/ub.jamal.2023.14.1.11","DOIUrl":"https://doi.org/10.21776/ub.jamal.2023.14.1.11","url":null,"abstract":"","PeriodicalId":30764,"journal":{"name":"Jurnal Akuntansi Multiparadigma","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41724800","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":"APAKAH AUDIT INTERNAL BERPERAN DALAM PENCEGAHAN KORUPSI?","authors":"Rosidi Rosidi, Zaki Baridwan, Intan Lifinda Ayuning Putri","doi":"10.21776/ub.jamal.2023.14.1.10","DOIUrl":"https://doi.org/10.21776/ub.jamal.2023.14.1.10","url":null,"abstract":"","PeriodicalId":30764,"journal":{"name":"Jurnal Akuntansi Multiparadigma","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46265285","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}