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REVIEW AUDIT DENGAN PERSPEKTIF SYARIAH Nuha, Gardina Aulin
Jurnal Ilmiah Akuntansi Indonesia Vol 2, No 2 (2017): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Abstract: Shariah economic development gave rise to the existence of the new demands regarding the audit with the Shariah perspective. Moreover, the existence of some phenomena of lapses on Islamic entities lose trust over the Islamic entity. So the demand for Shariah-compliant audit became an important topic to be discussed. The purpose of this article is a review of the development related audit syariah. The first part of this article is about the introduction, the second section describes the history and development of the audit shariah. Next the third part describes the Accounting and Auditing Organization for Islamic Financial Institutions (AAOFI), fourth section regarding auditing and auditing of conventional Shariah and the last one was about the challenges faced by the audit syariah, and the fifth part is conclusion.Keywords: Audit Review, Audit Shariah, Islamic Entities, Shariah Economic

Pemberdayaan Ibu Rumah Tangga Melalui Pembuatan Handsanitizer Dalam Upaya Pencegahan Covid-19 Utami, Resti; Nuha, Gardina Aulin
Journal of Community Development Vol. 2 No. 1 (2021): October
Publisher : Indonesian Journal Publisher

Housewives have an important role to play in supporting government programs in preventing the spread of COVID-19 at the household level. Community service activities aim to provide understanding to partners so that they have knowledge and concern about preventing the spread of COVID-19 through the application of the 5M health protocol, increasing creativity in efforts to prevent the spread of COVID-19 through education on how to make hand sanitizers from natural ingredients of betel leaf (Piper betle Linn) which are mostly found in Sukorejo Village. The method used in this activity is counseling by providing material through lectures and distributing hand sanitizer finished products. The implementation of this service activity in the form of dissemination of the prevention of the spread of COVID-19 involves active participation from partners starting from the activity planning process, preparation of activity schedules to education on how to make and distribute hand sanitizers. This activity generated ideas for partners who are mostly housewives to empower themselves in supporting government programs to prevent the spread of COVID-19 by practicing how to make natural hand sanitizers from betel leaf. Thus, the expected output from this activity is an increase in IRT knowledge in preventing the spread of COVID-19, how to manufacture, packaging hand sanitizers, and participants to obtain sample products which can increase interest in producing similar products and commitment to implementing health protocols in preventing the spread of COVID-19.

MENEMUKAN PENGARUH PENERAPAK SAK ENTITAS PRIVAT TERHADAP PENYUSUNAN LAPORAN KEUANGAN KUD TRI KARSA JAYA Nuha, Gardina Aulin; Yulinartati, Yulinartati
Jurnal Ilmiah Akuntansi Indonesia Vol 9, No 1 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v9i1.22836

Tri Karsa Jaya Village Unit Cooperative is one of the active cooperatives in Jember Regency. KUD Tri Karsa Jaya annually prepares financial statements guided by SAK ETAP. With the implementation of SAK Private Entity will replace SAK ETAP, KUD Tri Karsa Jaya must also adapt by analyzing the effect of the use of SAK Private Entity. Therefore, the purpose of this study was to analyze the effect of the use of SAK Private Entity on the preparation of financial statements KUD Tri Karsa Jaya. This research is a qualitative descriptive research. The type of data used is primary data through interviews with the Treasurer of KUD Tri Karsa Jaya. While secondary data obtained through SAK ETAP documents, SAK Private Entity and Financial Statements KUD Tri Karsa Jaya. The results of the research analysis concluded that KUD Tri Karsa Jaya only compiled three financial statements, namely the balance sheet, income statement, and Notes to Financial Statements (CALK). KUD Tri Karsa Jaya presents different terms related to the name of the financial statements prepared. In addition, presenting liabilities in the balance sheet without classifying current and non-current liabilities. Whereas according to SAK EP, liabilities are classified as current and non-current. KUD Tri Karsa Jaya prepares Notes to Financial Statements (CALK) but only limited to nominal details of the balance sheet and income statement. Whereas according to SAK EP, CALK must contain some information that needs to be analyzed.

PENGARUH PROFESIONALISME, PENGALAMAN KERJA, DAN PENDIDIKAN AUDITOR EKSTERNAL TERHADAP KUALITAS AUDIT Ferdyansah, Nico; Yulinartati, Yulinartati; Nuha, Gardina Aulin
Jurnal Mahasiswa Entrepreneurship (JME) Vol 2 No 3 (2023): MARET 2023
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v2i3.3244

Penelitian ini bertujuan untuk menguji pengaruh Profesionalisme, Pengalaman Kerja, dan Pendidikan Auditor Eksternal terhadap Kualitas Audit pada Kantor Akuntan Publik di Kota Malang. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif yang diukur dengan menggunakan SPSS versi 25. Populasi penelitian ini adalah Kantor Akuntan Publik di wilayah Kota Malang. Sampel ditentukan menggunakan purposive sampling, dengan jumlah sampel sebanyak 10 Kantor Akuntan Publik (KAP) yang berada di Kota Malang, sehingga total responden dalam penelitian ini sebanyak 73 responden. Pengujian hipotesis dengan menggunakan uji parsial (uji t), regresi linier bergana, uji koefiensi determinasi dan uji simultan (uji f). Hasil pengujian membuktikan bahwa hasil analisis data dengan menggunakan uji parsial (uji t) yaitu (1) Profesionalisme berpengaruh secara signifikan terhadap Kualitas Audit. (2) Pengalaman Kerja berpengaruh secara signifikan terhadap Kualitas Audit. (3) Pendidikan Auditor Eksternal tidak berpengaruh secara signifikan terhadap Kualitas Audit. (4) Hasil analisis data dengan menggunakan uji simultan (uji f) yaitu Profesionalisme, Pengalaman Kerja, dan Pendidikan Auditor Eksternal berpengaruh signifikan secara bersama-sama terhadap Kualitas Audit.

Analysis of the Application of Fixed Asset Accounting in Consumer Cooperatives Sumber Rejeki Cakru Rahmawati, Intan Nur; Susbiyani, Arik; Nuha, Gardina Aulin
West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i01.1644

The analysis of the application of fixed asset accounting at the Sumber Rejeki Cakru Consumer Cooperative aims to provide an in-depth overview of its compliance with the Financial Accounting Standards Statement (PSAK) No. 16 of 2021. This study adopts a qualitative approach, employing data collection methods such as interviews, observations, and documentation. Based on the analysis of the recognition, measurement, depreciation, presentation, and disclosure of fixed assets, the cooperative has demonstrated compliance with the provisions of PSAK No. 16 of 2021. Fixed asset recognition is conducted by considering future economic benefits, the reliability of acquisition cost measurement, and the asset's intended purpose. In terms of measurement, the cooperative records the acquisition cost by including all relevant components until the asset is ready for use, covering non-monetary transactions and asset revaluation, if necessary. This practice reflects the cooperative's adherence to the applicable accounting standards in the implementation of fixed asset accounting

Analisis Dampak Reformasi Perpajakan terhadap Persepsi Wajib Pajak atas Pelayanan pada KPP Pratama Jember Fitriana, Aliyyah Desy; Nuha, Gardina Aulin; Martiana, Nina
Jurnal Akuntansi Dan Keuangan West Science Vol 4 No 01 (2025): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v4i01.1705

Penelitian ini bertujuan untuk menganalisis pengaruh reformasi perpajakan terhadap persepsi wajib pajak mengenai kualitas pelayanan yang diterima. Reformasi perpajakan yang diterapkan di Indonesia diharapkan dapat meningkatkan efisiensi dan transparansi administrasi perpajakan, yang pada gilirannya mempengaruhi persepsi wajib pajak terhadap instansi perpajakan. Dengan menggunakan metode kuantitatif melalui survei terhadap wajib pajak di KPP Pratama Jember, penelitian ini mengidentifikasi faktor-faktor pelayanan yang diperoleh wajib pajak, seperti keandalan, empati, bukti fisik pelayanan, dan jaminan atas kebutuhan administratif yang memadai. Hasil penelitian menunjukkan bahwa reformasi perpajakan yang diikuti dengan perubahan nyata dalam pelayanan, termasuk peningkatan transparansi, kecepatan, dan kualitas interaksi antara petugas dan wajib pajak, memiliki pengaruh positif yang signifikan terhadap persepsi wajib pajak. Temuan ini juga mengindikasikan bahwa pelayanan yang lebih baik dapat meningkatkan tingkat kepatuhan wajib pajak dan mendukung keberhasilan reformasi perpajakan secara keseluruhan. Oleh karena itu, penelitian ini menyarankan agar pemerintah terus mengembangkan sistem pelayanan yang lebih responsif dan sesuai dengan kebutuhan wajib pajak guna memperkuat dampak reformasi perpajakan.

FINANCIAL TRENDS ON FINANCIAL PERFORMANCE ASSESSMENT IN PUBLIC COMPANIES IN THE KAHYANGAN JEMBER PLANTATION AREA Maulana, Anis; Yulliarti, Norita Citra; Nuha, Gardina Aulin
Dynamic Management Journal Vol 9, No 1 (2025): January
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v9i1.13256

This study uses trend analysis, this study took place at the Regional Public Company of Kahyangan Jember Plantation. Based on the formulation of the problem used, namely trend analysis using the base period of 2019 and the comparison period of 2020-2023, where the financial performance of the Regional Public Company of Kahyangan Jember Plantation is seen in terms of Profitability, Liquidity, Solvency and Activity ratios. Several sub-ratios used such as GPM, NPM, OPM, CR, QR, CaR, DAR, TIER, LIDtER, ITO, TATO, and DSO where the data in this study were obtained through the company itself with the period 2019-2023. This study is included in qualitative descriptive research with financial reports at the Regional Public Company of Kahyangan Jember Plantation. Based on the results of the analysis of financial reports using the trend method at the Regional Public Company of Kahyangan Jember Plantation in 2019-2023 for 5 years, it was concluded that during the 5-year period the company often experienced increases and even decreases in both cash flow and profit and loss reports. When viewed in terms of product sales in 2022, the largest was IDR 32,905,161,809.08, while when viewed in terms of operating assets, namely the company's debt in 2023, there was a significant decrease at IDR 91,982,875.00. Several account items at the Regional Public Company of Kahyangan Jember Plantation from 2019-2023 have quite significant differences in value.

Reconstruction of Financial Reports Based on Isak No 35 at Nurul Huda Mosque in Prajekan Kidul Village, Bondowoso Regency Umaroh, Dwi Dian Naefatul; Nuha, Gardina Aulin; Nastiti, Ari Sita
West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i01.1594

The mosque is a non-profit organization that focuses on religious issues. The purpose of the mosque is not to profit from its activities. Although it is a non-profit organization, the mosque is still required to prepare an annual financial report. The purpose of this study was to determine how the financial recording and reporting were carried out by the management of the Nurul Huda Mosque and to determine the suitability of the preparation of the Nurul Huda Mosque financial report in accordance with ISAK No. 35. The method in this study was qualitative descriptive with a case study approach. The data analysis used consisted of four stages starting from data collection, data reduction, data presentation and drawing conclusions. The results of this study found that the Nurul Huda Mosque in the process of recording and reporting its finances by first making manual recordings, then re-recording using a computer. The financial report prepared by the treasurer currently only includes information related to income and expenses within a period of one month. The Nurul Huda Mosque has not been able to apply ISAK 35 in preparing its financial reports because it is constrained by inadequate human resources.

Reconstruction of Financial Reports Based on Isak No 35 at Nurul Huda Mosque in Prajekan Kidul Village, Bondowoso Regency Umaroh, Dwi Dian Naefatul; Nuha, Gardina Aulin; Nastiti, Ari Sita
West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i01.1594

The mosque is a non-profit organization that focuses on religious issues. The purpose of the mosque is not to profit from its activities. Although it is a non-profit organization, the mosque is still required to prepare an annual financial report. The purpose of this study was to determine how the financial recording and reporting were carried out by the management of the Nurul Huda Mosque and to determine the suitability of the preparation of the Nurul Huda Mosque financial report in accordance with ISAK No. 35. The method in this study was qualitative descriptive with a case study approach. The data analysis used consisted of four stages starting from data collection, data reduction, data presentation and drawing conclusions. The results of this study found that the Nurul Huda Mosque in the process of recording and reporting its finances by first making manual recordings, then re-recording using a computer. The financial report prepared by the treasurer currently only includes information related to income and expenses within a period of one month. The Nurul Huda Mosque has not been able to apply ISAK 35 in preparing its financial reports because it is constrained by inadequate human resources.

Analysis of the Application of Fixed Asset Accounting in Consumer Cooperatives Sumber Rejeki Cakru Rahmawati, Intan Nur; Susbiyani, Arik; Nuha, Gardina Aulin
West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i01.1644

The analysis of the application of fixed asset accounting at the Sumber Rejeki Cakru Consumer Cooperative aims to provide an in-depth overview of its compliance with the Financial Accounting Standards Statement (PSAK) No. 16 of 2021. This study adopts a qualitative approach, employing data collection methods such as interviews, observations, and documentation. Based on the analysis of the recognition, measurement, depreciation, presentation, and disclosure of fixed assets, the cooperative has demonstrated compliance with the provisions of PSAK No. 16 of 2021. Fixed asset recognition is conducted by considering future economic benefits, the reliability of acquisition cost measurement, and the asset's intended purpose. In terms of measurement, the cooperative records the acquisition cost by including all relevant components until the asset is ready for use, covering non-monetary transactions and asset revaluation, if necessary. This practice reflects the cooperative's adherence to the applicable accounting standards in the implementation of fixed asset accounting

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