El Muhasaba: Jurnal Akuntansi最新文献

{"title":"ANALISIS JALUR KINERJA KEUANGAN DAERAH YANG DIMODERASI BELANJA MODAL TERHADAP PERTUMBUHAN EKONOMI","authors":"Linawati Linawati, Mar’atus Solikah","doi":"10.18860/EM.V10I1.5789","DOIUrl":"https://doi.org/10.18860/EM.V10I1.5789","url":null,"abstract":"Planned financial performance, with estimates and realization of revenues and accuracy of expenditure allocation, is expected to increase economic growth. Increased economic growth indicates increased the economic activities of that area, followed by increasing income and the welfare of its people. The financial performance is allegedly not always increasing economic growth. The purpose of this study was to analyze the effect of regional financial performance on economic growth which moderated capital expenditure in the City and Regency of the Ex-Kediri Residency. The population as well as the sample in this study are 7 regions, namely 2 cities and 5 districts in the Kediri residency of East Java. The object of research is regional financial performance, capital expenditure and economic growth. The data used is secondary data, consisting of budget data on APBD realization and economic growth, obtained from the bps and dpjk websites. Data analysis using SEM Moderating analysis. This study has found that financial performance does not have a significant and negative effect on economic growth. Capital expenditure has a significant negative effect on economic growth, and capital expenditure can be as a moderator of regional financial performance towards economic growth.","PeriodicalId":382976,"journal":{"name":"El Muhasaba: Jurnal Akuntansi","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124207311","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":"RANCANGAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS MICROSOFT ACCES BERDASARKAN SAK EMKM PADA UKM DEWI PROL TAPE","authors":"Fitroh Marga Mila Aria Admaja, Ulfi Kartika Oktaviana","doi":"10.18860/em.v10i1.5800","DOIUrl":"https://doi.org/10.18860/em.v10i1.5800","url":null,"abstract":"<p align=\"center\"><strong><em><br /></em></strong></p><p><em>Dewi Prol Tape is one of Micro Small and Medium Entities which already have Micro Small Business Permit (</em>IUMK<em>) and turnover which increase every year. With administrative completeness as well as a good turnover increase, in the preparation of its financial statements are still not compiled well and in accordance with </em>SAK<em> </em>EMKM<em>. The preparation of the required financial statements is software-based for easy use by the </em>UKM<em>. Software used is microsoft acces where in operation does not require high accounting skills and does not require the cost to get it.So with that background this research is done with the title: \"Design of Preparation of Financial Statements Based in Microsoft Access Based on Financial Accounting Standards of Small and Medium Entities </em>(SAK<em> </em>EMKM) at<em> </em>UKM Dewi Prol Tape<em>\".</em></p><p><em>This research used qualitative method with case study approach. The location of the research is </em>UKM Dewi Prol Tape<em> located on Danau Paniai street 2 c7 e5 Sawojajar, Madyopuro, Kedungkandang, Malang City. The subject of research is the owner of </em>UKM Dewi Prol Tape. <em>The data was collected by triangulation method. Data analysis methods that used consist of: data collection, data reduction, data presentation and conclusion.</em></p><p><em>The result of the research shows that the design of preparation of financial statements based in Microsoft access based on Financial Accounting Standards of Small and Medium Entities </em>(SAK EMKM)<em> for </em>UKM Dewi Prol Tape<em> is: report of cost of goods manufactured, income statement, statement of financial position and notes to financial statement. And the obstacles that faced in the presentation of financial statements are: a) lack of human resources in preparing financial statements, b) lack of knowledge of Financial Accounting Standards of Small and Medium Entities </em>(SAK EMKM).</p>","PeriodicalId":382976,"journal":{"name":"El Muhasaba: Jurnal Akuntansi","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126021574","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":"PENGUKURAN KINERJA DENGAN MENGGUNAKAN BALANCE SCORECARD DAN PEMAHAMAN MAQOSID SYARIAH","authors":"Adi Nugroho., N. Wahyuni","doi":"10.18860/EM.V10I1.5303","DOIUrl":"https://doi.org/10.18860/EM.V10I1.5303","url":null,"abstract":"Dalam rangka mencapai pelayanan yang baik dan bertanggung jawab, suatu LAZIS perlu melakukan pengukuran kinerja. Salah satu cara yang dapat dilakukan adalah dengan menggunakan pengukuran kinerja balance scorecard. Mengingat LAZIS Al Haromain cabang Malang Raya merupakan organisasi nirlaba yang berpegang teguh pada syariat islam, pengukuran kinerja balance scorecard haruslah terintergrasi dengan maqosid syariah. Tujuan utama dilakukanya pemgukuran ini adalah untuk mengetahui kinerja yang dilakukan LAZIS Al Haromain cabang Malang Raya.Penelitian ini menggunakan metode kualitatif. Data dikumpulkan dengan cara observasi, wawancara, koesioner dan dokumentasi. Analisis data menggunakan cara mengukur masing-masing perspektif balance scorecard, yang terdiri dari perspektif keuangan yang terintergrasi maqosid syariah, perspektif pelanggan, perspektif bisnis internal serta perspektif pertumbuhan dan pembelajaran.Dari hasil penelitian menunjukkan secara keseluruhan kinerja LAZIS Al Haromain cabang Malang Raya sudah baik. Pada perspektif keuangan yang memiliki tingkat efisiensi yang sangat baik. Perspektif pelangan yang terdiri dari muzakki dan mustahik yang masing-masing merasa puas dan sangat puas dengan pelayanan yang diberikan. Perspektif bisnis internal menunjukan kinerja yang cukup, karena banyak inovasi yang terealisai walaupun proses oprasi yang meningkat walapun mengalami penurunan dari tahun sebelumnya. Perspektif pertumbuhan dan pembelajaran menunjukan hasil yang baik, karena meningkatya poduktivita karyawan, karyawan yang mersa puas dengan pekerjaan dan pembelajaran yang ada, serta adanya tingkat pemahaman maqosid syariah yang baik dalam menjalankan operasi LAZIS Al Haromain Cabang Malang ","PeriodicalId":382976,"journal":{"name":"El Muhasaba: Jurnal Akuntansi","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125247629","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":"IMPLEMENTASI AUDIT MUTU INTERNAL ISO 9001 PADA SISTEM MANAJEMEN RSUD KAYU AGUNG KABUPATEN OKI","authors":"Septiani Fransisca, Sabeli Aliya","doi":"10.18860/EM.V10I1.5656","DOIUrl":"https://doi.org/10.18860/EM.V10I1.5656","url":null,"abstract":"Many companies have implemented ISO 9001 but no research has focused on the factors that made up the internal audit quality variables. This research took place at the Rumah Sakit Umum Daerah of Kayu Agung of Ogan Komering Ilir Regency. This research used quantitative descriptive method. The population was stakeholders related to the entity, the sample used cluster sampling and simple random sampling. The data used primary data derived from the dispersed questionnaire. The distribution of questionnaire was conducted in 2018. The technique of data analysis used validity test, profitability test, and normality test. In analyzing the researchers used simple linear regression analysis. The calculation results showed the value of R Square was 0.629. This meant that 62.9% of the Kayu Agung Hospital Management System in Ogan Komering Ilir Regency was influenced by the ISO 9001 Internal Quality Audit.","PeriodicalId":382976,"journal":{"name":"El Muhasaba: Jurnal Akuntansi","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127319380","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":"ANALISIS FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN LQ45 PERIODE 2015-2017","authors":"Erna Puspita, D. Kusumaningtyas","doi":"10.18860/EM.V10I1.5788","DOIUrl":"https://doi.org/10.18860/EM.V10I1.5788","url":null,"abstract":"This research is motivated by the importance of information about earnings needed by internal and external parties. So there are many factors that influence managers to manipulate company profit information. In this case the audit quality of the financial statements is an important factor because it is able to minimize the existence of corporate earnings management practices, so that the audit results on financial statements are reasonable. The purpose of this study was to determine whether earnings management is influenced by ownership mechanism variables and managerial skills, the level of financial statement disclosure, and also the intermediary variable in the form of audit quality. This research is a quantitative research with expost facto research technique. The population in this study is 34 companies. The sampling technique was purposive sampling. Data analysis techniques using Path Analysis. Research Results Testing the first model hypothesis, it can be concluded that managerial ownership, managerial skills, level of financial statement disclosure, and audit quality have a significant effect on earnings management. Testing the second model hypothesis, it can be concluded that managerial ownership, managerial skills, and the level of financial statement disclosure have a significant effect on audit quality. Based on the path analysis diagram, it can be concluded that the indirect effect of managerial ownership variables, managerial skills, and the level of financial statement disclosure through audit quality variables is greater than the direct influence.","PeriodicalId":382976,"journal":{"name":"El Muhasaba: Jurnal Akuntansi","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121681193","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":"Meretas Kinerja Maqashid Syariah Pada Bank Umum Syariah Indonesia","authors":"F. D. Herlyanto, Tri Wahyu Oktavendi","doi":"10.18860/em.v10i1.5929","DOIUrl":"https://doi.org/10.18860/em.v10i1.5929","url":null,"abstract":"Tujuan dari penelitian ini ialah untuk menganalisis kinerja Bank Syariah Indonesia berdasarkan Maqashid Syariah. Penelitian ini menggunakan metode deskriptif. Objek penelitian ini adalah Bank Umum Syariah Indonesia dengan jumlah sampel yaitu 9 Bank. Data yang digunakan dalam penelitian ini berupa anuual report tahun 2015-2017. Hasil penelitian menunjukkan bahwa kinerja maqashid syariah pada BUS di Indonesia masih berfluktuatifhal ini dapat dilihat dari kinerja maqashid syariah selama tahun 2015-2017 berturut-turut sebesar 24,07%, 25,50% dan 24,73%.Kinerja maqashid syariah yang berfluktuasi disebabkan belum adanya kesadaran para stakeholder untuk memperhatikan kinerja maqashid syariah. Dari 3 tujuan maqashid syariah yaitu; mendidik individu, membangun keadilan dan kepentingan publik, prosentase tertinggi adalah tujuan membangun keadilan. Bank Syariah Mandiri memiliki kinerja maqashid syariah paling tinggi dibanding Bank Umum Syariah lainnya.","PeriodicalId":382976,"journal":{"name":"El Muhasaba: Jurnal Akuntansi","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134590689","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":"PENGARUH PENDIDIKAN ETIKA TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI","authors":"Padma Adriana Sari","doi":"10.18860/EM.V11I2.5270","DOIUrl":"https://doi.org/10.18860/EM.V11I2.5270","url":null,"abstract":"<p><strong><em>The Influence of Business Ethics Education to Ethical Perception of Accounting Students</em></strong><em></em></p><p><em>The main focus of this study is to understand the effect of business ethic course to student’s ethical perception.</em><em> This study used survey method in gathering the data, which used students from Politeknik Negeri Malang as the participants. Ethical perception was assessed by giving scenarios abaout unethical accountants, and students were asked to respond to questions about the scenarios. </em><em>The analysis data method used independent sample t-test.</em><em> </em><em>The result of this study indicates that there were no significant difference between student’s perceptions </em><em>who have accomplished business ethics course and who have not accomplished the course yet.</em><em></em></p><p><em>Keywords: Ethics Education, Ethical Perception.</em></p>","PeriodicalId":382976,"journal":{"name":"El Muhasaba: Jurnal Akuntansi","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130269702","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":"IMPLEMENTASI GOOD GOVERNANCE DALAM PENGELOLAAN DANA DESA DENGAN PRESEKTIF SYARIAH DI DESA MLIRIPROWO KECAMATAN TARIK KABUPATEN SIDOARJO","authors":"Silvia Dianingrum","doi":"10.18860/EM.V1I1.5407","DOIUrl":"https://doi.org/10.18860/EM.V1I1.5407","url":null,"abstract":"The implementation of good governance became a major requirement to realize people aspirations in achieving the regional goals of country. Therefore, it is not excessive when the implementation of good governance became an indication of realization in democratization as an effort to restore the regional sovereignty in a country. In order to realize a better village and able to protect well, the society needed good governance figure. The governance is a hope and an opportunity to realize a prosperous and sovereign life through the management citizens’ freedom and equality. The aim of this research is to know how the implementation of good governance in village funds management with sharia perspective. Based on that background, this research was conducted with the title “The Implementation of Good Governance in Village Fund Management with Sharia Perspective at Mliriprowpo Village Tarik Sub district Sidoarjo”. These research used qualitative descriptive method. The location of the research placed at Mliriprowo village Tarik sub district in Sidoarjo. The data sources were obtained from several informants, that is, the village head, the village secretary, the head of general affairs and the head of village financial affairs. The techniques of data collection were interview and documentation. The data analysis used is to describe the properly conditions, analyzed, evaluated, recorded process, and withdrew of conclusion. The result of this research showed that good governance in 2017 based on general perspective in terms of economical, efficient, effective, transparent and accountable as a reference seen from the planned, implemented, administration, reported, accountability, guided and supervised as well as good governance with sharia perspective in terms of shiddiq, amanah, tabliq, and fathonah were already well. However, the governance needed an evaluation, mentoring and guidance in the implementation of development that was not being spread evenly. That evaluation used to resolve the problems which occurred during the execution of development took place.","PeriodicalId":382976,"journal":{"name":"El Muhasaba: Jurnal Akuntansi","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117273331","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":"Analisis Penerapan Akuntansi Lingkungan sebagai Tolak Ukur dalam Optimalisasi Tanggung Jawab Sosial Pada PG Kebon Agung Malang","authors":"Yusrotul Afiyah Manshur, Nawirah Nawirah","doi":"10.18860/em.v11i2.5049","DOIUrl":"https://doi.org/10.18860/em.v11i2.5049","url":null,"abstract":"This purpose of the researce  to analyze  of enviromental accounting and social responsibility, to improver the company performance by recording, classifying, summarizing and presenting the cost of social and environmental responsibility on the company's financial statements. This research was conducted at PG Kebon Agung Malang which one of the biggest sugar factory in Malang.This research is a kind of qualitative research, data obtained by doing observation, interview, documentation and observation in the field. As secondary and primary data source, the staff of PG Kebon Agung as internal party of company and surrounding community as external party.The results of this research is; firstly, in PG Kebon Agung Malang has implemented  of environmental accounting practices by recording up to reporting social and environmental costs, but they are not suitable at the practice PG entry the cost of social responsibility  into one in the income statement  financial loss provite with other expense accounts; Secondly, the optimization of social responsibility for the conformity of the results of this study with PP RI. 47 of 2012 proved to be well implemented, with the certificate of analysis test, and the result of analysis there are  three types of waste  liquid waste, solid, and air have met the standard quality of waste specified by the East Java Governor's Regulation No 10/2009 with a percentage of expenses incurred of 1.9% of net profit for environmental costs and a 0.3% cost percentage of net income for social responsibility, indicating financial performance and obligations of PG Kebon Agung, as well as compliance with Government regulations implemented in a balanced manner, by exercising the rights and obligations of the company continuously.","PeriodicalId":382976,"journal":{"name":"El Muhasaba: Jurnal Akuntansi","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114761374","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":"ANALISIS PERLAKUAN AKUNTANSI TENTANG AKAD RAHN UNTUK PEMBIAYAAN ARRUM BERDASARKAN PSAK NO 107 DAN FATWA DSN MUI NO 26 PADA PEGADAIAN SYARIAH CABANG LANDUNGSARI MALANG","authors":"Haris Shofiyana","doi":"10.18860/EM.V1I1.5384","DOIUrl":"https://doi.org/10.18860/EM.V1I1.5384","url":null,"abstract":"The concept which is far from riba (usury) and is corresponding with Islamic Law makes the Islamic Mortgage Institution is demanded by some people, especially the middle-lower class society because of the requirements are easy to be fulfilled, accessible and can be done with a relatively short time. With the easiness to obtain loan capital in the form of funds for customers who own a business or run a business by mortgaging his property in the form of gold or diamonds. One of the Islamic Mortgaging Institution's products that provide loan financing to customers engaged in business is gold Arrum Financing with the installment payment system which is conforming with Sharia principles. The purpose of this research is to know how Accounting Treatment of Rahn's Contract (Akad Rahn) for Arrum Financing Based On PSAK 107 and Decree of DSN MUI at Islamic Mortgage Institution Branch Landungsari Malang. This research is design as qualitative method with using descriptive approach. This research is done by three stages, (1) data collection is done by interview, observation, documentation, and online data searching (2) data analysis technique, (3) data analysis with data reduction procedures, data presentation, and conclusion. The results of this study indicate that the Islamic Mortgage Institution of Landungsari Malang about Rahn's contract for Arrum Financing has implemented accounting guidance of PSAK 107 and has been in accordance with the application of Decree of Dewan Standar Nasional Nasional Majlis Ulama Indonesia No.26 / DSN-MUI / III / 2002.","PeriodicalId":382976,"journal":{"name":"El Muhasaba: Jurnal Akuntansi","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125694394","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}