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All Journal Jurnal Reviu Akuntansi dan Keuangan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ilmiah Akuntansi dan Humanika EL-MUHASABA Ekuitas: Jurnal Pendidikan Ekonomi Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society International Journal of Social Science and Business Akuntansi : Jurnal Akuntansi Integratif JPSI (Journal of Public Sector Innovations) JAF- Journal of Accounting and Finance Jurnal Ilmiah Akuntansi Peradaban Jurnal Pengabdian kepada Masyarakat Nusantara ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING ARRUS Journal of Social Sciences and Humanities Jurnal Locus Penelitian dan Pengabdian Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Jurnal Multidisiplin West Science Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Ekuitas Jurnal Pnedidikan Ekonomi Welfare: Jurnal Pengabdian Masyarakat
Mirna Amirya
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Brawijaya
Religion Aerospace Engineering Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Journal : el-muhasaba

 1 
ANALISIS VARIANS BELANJA LANGSUNG PADA PEMERINTAH DAERAH Amirya, Mirna; Rosalina, Kristin
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 7, No 1: Januari 2016
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.104 KB) | DOI: 10.18860/em.v7i1.3877

Abstract

AbstractThis research is a descriptive study based on the case study method which aims to analyze the direct expenditure variances that occur in Local Government “X”. The data are used as materials analysis in this research are primary and secondary data obtained by interviewing directly to the related officials and also documentation of APBD realization report of Local Government “X” in 2011 and 2012. The Results showed there was a direct expenditure variance of Local Government “X” in 2011 and 2012 in which the budget is greater than the realization. The most significant variances exist in the capital expenditure component. Whereas the unit that has the highest direct expenditure variance is SKPD Department of Education. From this research also detected that one of the causes of variances is the budgeting system still refers to the incremental budgeting system, has not been implementing comprehensive and substantial performance-based budgeting system.AbstrakPenelitian ini adalah kajian deskriptif yang berdasarkan metode studi kasus yang menganalisis varians belanja langsung yang terjadi di Pemerintahan X. Data yang digunakan sebagai analisis material dalam penelitian yaitu data utama dan pendukung. Data tersebut didapatkan dengan melakukan wawancara langsung terhadap para pegawai terkait dan paparan dari dokumen laporan realisasi APBD pemerintah daerah X di tahun 2011 dan 2012. Hasilnya menunjukkan adanya varians belanja secara langsung pemerintah daerah X di tahun 2011 dan 2012 dalam belanja yang lebih besar dari kenyataannya. Keberadaan varians yang paling signifikan dalam komponen belanja modal. Sementara bagian yang memiliki varians belanja langsung paling tinggi adalah SKPD bagian pendidikan. Dari penelitian ini juga ditemukan satu dari beberapa kasus varians yang sistem pembelanjaannya masih mengarah kepada sistem belanja kenaikan gaji yang tidak terimplementasikan secara komprehensif dan sistem belanja yang berbasis kinerja substansial.
NILAI TAMBAH CORPORATE SOCIAL RESPONSIBILITY DAN INTELLECTUAL CAPITAL: SEBUAH PERSPEKTIF FOUR VALUE ASSESSMENT Amirya, Mirna
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 3, No 1: Januari 2012
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (98.232 KB) | DOI: 10.18860/em.v3i1.2344

Abstract

This paper described the added value of Corporate Social Responsibility (CSR) and Intellectual Capital (IC) viewed from the perspective of four value assessment. Four value assessment consisted of economic performance, reputation value, parenting advantage, and spiritual value. The conclusion showed that based on the perspective of four value assessment, added value of economic performance used the formula of Economic Value Added (EVA) for CSR and Value Added Intellectual Capital (VAIC) for IC, reputation value used share prices and reputation quotient, parenting advantage used the company's strategy, and spiritual value used charity value.
Co-Authors Abdul Ghofar Achmadi, Azka Rizki Adyatma Daniswara, Vincentius Ali Djamhuri Areta Widya Kusumadewi Arisanti, Nadya Bisri, Ahmad Alif Hayyumil Calvina Berlianti Rahmah Clarient Catherine Frederica Damayanti, Made Tara Dendhi Agung Nugroho, Dendhi Agung Emlady, Christine Yovita Faizah, Uswatun Gugus Irianto Hayuningtyas, Talisa Ida Bagus Surya Dharma Jawo, Mohammed Jaya, Aditya Perdana Ardine Khoiru Rusydi, Mohamad Khoirul Umam Hasbiy Kristin Rosalina Made Sudarma Made Sudarma Nabiilah, Amanda Salmaa Nurisma Amelia Nurshadrina, Qonita Amalia Nyoman Dewi Ayu Ratih Arya Dewanti Pratama, Muhammad Rifansyah Purwanto, Danu Putra Puspita, Ayu Fury Pusvita Susilowati Putri, Rasheila Azizah Reka Mayangsari, Sinta Sari Atmini Sari, Nabillah Ayudia Setyowati, Eka yuli Sihombing, Taruli Risa Kornelia Siregar, Alfin Trisev Sirkomba, Aiska Sulthoni, Ghulam Ihda Surya, Salwa Salsabila Tama, Pradina Mukti Unti Ludigdo Unti Ludigdo Wahyu Kartika Larasti Wiradharma, Gde Wisnu Wuri Cahya Handaru Zaki Baridwan