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All Journal EKSPANSI Kinetik: Game Technology, Information System, Computer Network, Computing, Electronics, and Control JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS BALANCE: Economic, Business, Management and Accounting Journal Sustainable : Jurnal Akuntansi
Anna Marina
Universitas Muhammadiyah Surabaya
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Engineering Social Sciences

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Journal : BALANCE: Economic, Business, Management and Accounting Journal

 1 
ACCOUNTING OF ZAKAT, INFAK AND ALMS IN TRANSPARENCY AND ACCOUNTABILITY IN LAZ DOMPET AMANAH UMAT SIDOARJO Ramadhani Suci Restuningtyas; Anna Marina; Fitri Nuraini
BALANCE: Economic, Business, Management and Accounting Journal Vol 14, No 01 (2017)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v14i01.1284

Abstract

ABSTRACT                  The potential magnitude of zakat fund receipts must be balanced with good management. The development of Badan Amil Zakat (BAZ) and Lembaga Amil Zakat (LAZ) in Indonesia needs to be followed by a good and transparent public accountability process by prioritizing the motivation to carry out the mandate of the people. In order for zakat management to work properly, BAZ/LAZ must apply the principles of Good Organization Governance. This study aims to find out the comparison of the application Accounting of Zakat and Infak/Alms to LAZ Dompet Amanah Umat (LAZ DAU) with PSAK No. 109 in transparency and accountability. The research approach used qualitative descriptive with comparative method. The results revealed that the application accounting of zakat and infak/alms LAZ DAU is sufficient in accordance with PSAK No. 109 in the case of recognition of funds received and distributed in cash, non-cash fund measurement, zakat fund disbursement, infak/alms and amil separately, and disclosure of non-halal funds. The principles of transparency and accountability are realized by publishing reports on receipts, expenditures and cash/bank balances, conducting audits of the External Auditor as well as the preparation of program accountability reports. The principle of transparency has not been fully implemented because the transaction of non-refundable receipt and distribution of funds is not done. Suggestion given in order to apply accounting of zakat and infak/alms in accordance with PSAK No. 109, establishes policies on limits of small cash usage as well as prepares and publishes complete financial statements.Keywords                   : Accounting of Zakat and Infak/Alms, Transparency, AccountabilityCorrespondence to       : ramadhanisucirestuningtyas@gmail.com ABSTRAK  Besarnya potensi penerimaan dana zakat harus diimbangi dengan pengelolaan yang baik. Perkembangan Badan Amil Zakat (BAZ) dan Lembaga Amil Zakat (LAZ) di Indonesia perlu diikuti dengan proses akuntabilitas publik yang baik dan transparan dengan mengedepankan motivasi melaksanakan amanah umat. Agar pengelolaan zakat berjalan dengan baik, maka BAZ/LAZ harus menerapkan prinsip-prinsip Good Organization Governance. Penelitian ini bertujuan untuk mengetahui perbandingan penerapan Akuntansi Zakat dan Infak/Sedekah pada LAZ Dompet Amanah Umat (LAZ DAU) dengan PSAK No. 109 dalam transparansi dan akuntabilitas. Pendekatan penelitian yang digunakan kualitatif deskriptif dengan metode komparatif. Hasil penelitian mengungkapkan bahwa penerapan akuntansi zakat dan infak/sedekah LAZ DAU sudah cukup sesuai dengan PSAK No. 109 dalam hal pengakuan dana yang diterima dan disalurkan dalam bentuk kas, pengukuran dana nonkas, penyajian dana zakat, infak/sedekah, dan amil secara terpisah, serta pengungkapan dana non halal. Prinsip transparansi dan akuntabilitas diwujudkan dengan mempublikasikan laporan penerimaan, pengeluaran dan saldo kas/bank, dilakukannya pemeriksaan Auditor Eksternal serta disusunnya laporan pertanggungjawaban program. Prinsip transparansi belum sepenuhnya diterapkan karena transaksi penerimaan dan penyaluran dana nonkas tidak dilakukan pencatatan. Saran yang diberikan agar dapat menerapkan akuntansi zakat dan infak/sedekah sesuai dengan PSAK No. 109, membuat kebijakan atas batas penggunaan kas kecil serta menyusun dan mempublikasikan laporan keuangan secara lengkap.Kata Kunci                 : Akuntansi Zakat dan Infak/Sedekah, Transparansi, AkuntabilitasKorespondensi             : ramadhanisucirestuningtyas@gmail.com
FACTORS THAT INFLUENCE PERFORMANCE OF FAMILY BUSINESS IN MELAKA, MALAYSIA Sentot Imam Wahjono; Harnida Hanim Binti Abdul Hamid; Hasan Saleh; Anna Marina
BALANCE: Economic, Business, Management and Accounting Journal Vol 12, No 02 (2015)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v12i02.1562

Abstract

ABSTRACT              That family business are important and affect the economy of a country especially in developing countries both in terms of contributions to GDP and labor absorption. The purpose of this paper is to identify factors affecting the performance of family business run by women entrepreneurs in Melaka, Malaysia. This study used a quantitative approach, by distributing and collecting questionnaires from 150 female respondents who have their own business. This study found evidence that goals and motivations, networks, and sales affect the performance of family firms. While management practices are not important. The implication of this research is that women entrepreneurs consulting, management and business counseling and training activities are not needed in developing and enlarging their business. Keywords : Family business, Business Performance, management practices.Correspondence to  :wahjonos@gmail.com, nieda_anim@yahoo.com, a_m_rina@yahoo.com, hasansaleh@utem.edu.my
AKUNTANSI KEPERILAKUAN BERBASIS NILAI-NILAI EKONOMI UNTUK MENINGKATKAN KINERJA RUMAH SAKIT Anna Marina
BALANCE: Economic, Business, Management and Accounting Journal Vol 8 No 01 (2011)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v8i01.676

Abstract

The purpose of this paper is to determine the role of behavioral accounting based on economic values in improving the performance of hospitals. As a business entity, the hospital is required to continue to expand its commercial customers as well as social needs. It required the support of accounting systems that can be accommodate the changing needs of patients, technology, and human behavior that moves dynamically.Many behavioral theories are available to be used to adjust the design of accounting systems specific hospital. Content Theories such as Maslow's Hierarchy of Needs, Herzberg's Two Factor Theory, Alderfer's ERG Theory as well. Process theory being that can be used is the theory of motivation proposed by Vroom and Porter and Lawler, while the Contemporary Theories of Equity Theory and Attribution Theory.Expected with the use of behavioral theory that according to hospital characteristics can be generated accounting system that can drive sustainable performance by continuous improvement.Key-words: behavioral accounting, accounting systems, hospitals, performance.
AKUNTANSI HIJAU BERBASIS ETIKA BISNIS: IMPLEMENTASI DI RSUA PONOROGO, JAWA TIMUR Anna Marina; Sentot Imam Wahjono; Gita Desipradani
BALANCE: Economic, Business, Management and Accounting Journal Vol 14, No 01 (2017)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v14i01.1560

Abstract

ABSTRACTThis study aimed to test whether business ethics has been owned by an organization to guide the implementation of the Green Accounting and Green Accounting for anything that might be implemented in the hospital. This study used a qualitative approach with phenomenological analysis techniques to process the data collected through in-depth interviews, observation as an outsider, and documentation. Source of data derived from key informants consisted of three people management in the field of procurement or purchase of drugs and medical supplies, 3 directors of hospitals and 10 suppliers. With some guided questions, we examined whether the Business Ethics which has been owned by RSUAP able to serve as the basis for implementing the Green Accounting. This study found evidence that Business Ethics capable and very helpful in implementing the Green Accounting. Accounting field that can be implemented for Green Accounting is the procurement / purchase of medicines and medical supplies as well as cost accounting for waste management. The findings of this research could be used to design other accounting fields that can be implemented in line with the concept of the Green Accounting such as investment and marketing decisions.Keywords : green accounting, Business Ethics, Muhammadiyah hospital.Correspondence to : a_m_rina@yahoo.com, wahjonos@gmail.com, gitadesip@gmail.com
PASAR OLIGOPOLI DI INDONESIA (Kasus Trading Term dan Dominansi Carrefour pada Pasar Ritel Modern di Indonesia) Anna Marina; Didin Fatihudin
BALANCE: Economic, Business, Management and Accounting Journal Vol 5, No 02 (2008)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v5i02.695

Abstract

Industry ritel memerlukan perhatian khusus setelah pasar modern mulai mendominasi pasar ritel di Indonesia. Masuknya pemain raksasa ritel dunia ke Indonesia membawa perubahan besar industry ritel. Praktek-praktek bisnis modern yang belum pernah terjadi di Indonesia mulai terlihat. Industry ritel Indonesia diwarnai dengan datangnya Carrefour ke Indonesia pada 1998 saat negeri ini dilanda krisis ekonomi. Masuknya Carrefour ke Indonesia ini sebagai bagian dari paket International Monetary Fund (IMF) ketika memberikan bantuan financial ke Indonesia. Pada awalnya Carrefour membawa keajaiban bagi masyarakat Indonesia, utamanya di Jakarta, karena kemampuannya memberikan harga sangat murah sehingga  warung di pinggir jalan pun harganya kalah murah. Bahkan ada jaminan, kalau bisa ditemukan harga yang lebih murah di tempat lain, Carrefour akan menggantinya.Pangsa pasar Carrefour semakin besar setelah mengakuisisi 75 persen saham PT Alfa Retailindo Tbk (ALFA) dari Sigmantara dan Prime Horizon, senilai Rp 674 miliar, pada Januari 2008.  Setelah akuisisi itu, penguasaan pasar hulu (up streem) Carrefour naik dari 44,74 persen menjadi 66,73 persen dan pasar hilir (down streem) juga naik dari 37,98 persen menjadi 48,38 persen. Dominansi pasar dan strategi lowest prices ini menimbulkan dugaan pelanggaran monopoli dan syarat perdagangan (trading term). Larangan monopoli tercantum dalam UU No 5 Tahun 1999 tentang Larangan Monopoli pasal 17 dan 25, sedang larangan trading term tertera dalam Peraturan Menteri Perdagangan (Permendag) Nomor 53 Tahun 2008. Ketentuan trading term menyangkut penentuan besaran potongan harga tetap (fixed rebate), potongan harga khusus (conditional rebate), dan biaya pendaftaran barang (listing fee).Keywords : pasar ritel, carrefour, down streem, up streem, trading term.  
ANALISIS KEBIJAKAN EKONOMI PUBLIK TENTANG PELAYANAN KESEHATAN MASYARAKAT MISKIN DI RUMAH SAKIT MILIK PEMERINTAH (Implementasi Program Jamkesmas di Jawa Timur) Anna Marina
BALANCE: Economic, Business, Management and Accounting Journal Vol 5, No 01 (2008)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v5i01.700

Abstract

Various policies taken by the government to help poor people reduced to poverty burden. The policy of them are in the areas of health, which aims to facilitate / ease the poor to health. Since 1998 the government, in this case the Ministry of Health has launched a service improvement program for poor families, a program of JPS-BK (Social Security Network Health Sector) are sourced from the Asian Development Bank loan for basic services for poor families. This program lasted until 2002. The Government does not just stop in an effort to lighten the burden of the poor in the health sector, various policies have been taken, Beginning in 2008 Managed Care program, usually called HIP changed its name to Community Health Insurance (JAMKESMAS) with no change in the number of targets. This program aims to provide access to the public health service is very poor, poor and near poor who numbered 76.4 million inhabitants. Thus, the degree of public health is very poor, poor and near poor can be increased and indirectly can improve the quality and productivity of human resources in Indonesia. Health services for the poor provided by government hospitals in East Java province needs to consider the quality of services provided through the following aspects: cost of hospital services, hospital environmental safety, justice get service, clarity about roles and functions of officers who served, availability & understanding treatment and clarity of information on how to deliver information about the patient's illness. Keywords : JPKM,  Askeskin,  Jamkesmas,  Gakin, kualitas pelayanan.
Pola Pengembangan SIA Untuk Pemenuhan SDGs: Temuan Dari Rumah Sakit Muhammadiyah Anna Marina; Sentot Imam Wahjono; Soo Fen Fam
BALANCE: Economic, Business, Management and Accounting Journal Vol 13, No 02 (2016)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v13i02.1470

Abstract

The aim of this study is to describe the pattern of development of AIS in the hospital. There are three models of the development of AIS are: Waterfall, Iterative, and Spiral. Hospitals can use AIS package software that has been made and sold in the market but the software package does not allow to be developed in line with business development, organization, and technology. That is why many enterprises that designs and develops its own with the intention of AIS can meet the needs and desires of the company. This research was conducted with qualitative approach. The location of this research is in the hospital owned by Muhammadiyah in Lamongan and Ponorogo, East Java, Indonesia. Data were collected by in-depth interviews, outside observation, and documentation. The key informant involved a total of 56 people, consisting of 40 operators, 10 supervisors, and 6 managers. The data collected will be analyzed using content analysis. The research finding is a pattern of AIS development in accordance with the hospitals. Contributions from these research finding is the possibility of AIS development pattern can be used by other hospitals or other business entities when developing AIS. Keywords                   : Accounting Information System (AIS), AIS development, hospital, Muhammadiyah Correspondence to       :a_m_rina@yahoo.com1,sentot.imamw@fe.um-surabaya.ac.id2, famsoofen@utem.edu.my
TANTANG AN DAN PELUANG PEMBENTUKAN BANK BUMN SYARIAH DALAM MENYAMBUT ASEAN ECONOMIC COMMUNITY 2015 Anna Marina; Sentot Imam Wahjono; Ezif Muhammad Fahmi
BALANCE: Economic, Business, Management and Accounting Journal Vol 11 No 02 (2014)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v11i02.630

Abstract

The aim of this  study  is to conduct  a scientific  study  on the  challenges  and opportunities  of  the  establishment   of  Islamic  banks  in  Indonesia,  which  is majority owned by the State Ownership Corporation (BUMN). During 21 years of  operation  of  Islamic  banking  in  Indonesia  accounted  for  only  5%   of  the national banking system, while it welcomed the ASEAN Community in 2015 will open  opportunities  entrants  from  foreign  countries  in the  Indonesian  banking market, especially from Malaysia, which already has a strong Islamic banks and big. Therefore  in this paper presented  are the challenges  and opportunities  in establishing  Islamic bank with PT Bank BRI Tbk convert  into sharia and was soon followed by the acquisition of three other state-owned Islamic bank so that the new Islamic bank(Bank Syariah Indonesia) has the potentialo be the largest Islamic bank in the world
Perhitungan Tarif Sewa Gedung Graha Sepuluh Nopember Its Surabaya Dengan Metode Cost Plus Pricing Pendekatan Variable Costing Nurul Hidayati; Anna Marina; Mr Andrianto
BALANCE: Economic, Business, Management and Accounting Journal Vol 15, No 01 (2018)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v15i01.1259

Abstract

ABSTRACT  The Graha Sepuluh Nopember building is one of the buildings that can be rented for public. Until now, the determination of rental tariff is based on competitor prices around ITS and Surabaya. The determination of rental tariff is not necessarily able to generate profit that is expected by the manager. The revision of rental tariff in the future based on accounting calculations is needed. The purpose of this study is to analyze the calculation of rental tariff by using cost plus pricing method and variable costing approach to produce the appropriate rental tariff. This research uses qualitative approach with descriptive comparative analysis.The results showed that in the year 2016 the income of Graha Sepuluh Nopemberis Rp1.489.169.000,-. It is smaller than the operational cost in the same year Rp1.759.077.775,-. One of the reason is due to the improper rental tariff. Through the calculation of cost plus pricing method and variable costingapproach,it is obtained the rental tariff with expected profit of 10% of total operational costs. The rental tariff calculation results are: Ballroom Rp30.500.000, - Small session Rp1.200.000, - Medium session Rp4.100.000, - Large session Rp2.700.000, - Selasar Rp5.200.000, - and Tribun Rp6.000.000, -. The stipulation of the previous rental tariff needs to be reevaluated by the manager so that it is no longer to be suffer of losing. The manager can use the results of this study as a consideration in determining the new rental rates.Keywords                   : Rental Tariff, Cost Plus Pricing, Variable Costing Correspondence to       : nurul.wel@gmail.com ABSTRAK  Gedung Graha Sepuluh Nopember merupakan salah satu gedung yang dapat disewa oleh masyarakat umum. Hingga saat ini, penentuan tarif sewa berdasarkan harga pesaing di sekitar ITS dan Surabaya. Penentuan tarif sewa tersebut belum tentu mampu menghasilkan laba yang diharapkan oleh pengelola, maka revisi tarif sewa di masa yang akan datang berdasarkan perhitungan secara akuntansi sangat diperlukan. Tujuan penelitian adalah menganalisis perhitungan tarif sewa gedung dengan metode cost plus pricing pendekatan variable costing, untuk menghasilkan tarif sewa yang sesuai. Penelitian ini menggunakan pendekatan kualitatif  dengan analisis komparatif deskriptif.Hasil penelitian menunjukan bahwa di tahun 2016 pendapatan Graha Sepuluh Nopember sebesar Rp1.489.169.000,- lebih kecil dibandingkan dengan biaya operasional pada tahun yang sama Rp1.759.077.775,-. Keadaan tersebut salah satunya dikarenakan penetapan tarif sewa yang tidak tepat. Melalui perhitungan cost plus pricing pendekatan variable costing didapatkan tarif sewa dengan laba yang diharapkan sebesar 10% dari total biaya operasinal. Tarif sewa hasil perhitungan yaitu: Ballroom Rp30.500.000,- Sidang kecil Rp1.200.000,- Sidang sedang Rp4.100.000,- Sidang besar Rp2.700.000,- Selasar Rp5.200.000,- dan Tribun Rp6.000.000,-. Penetapan tarif sewa sebelumnya perlu dievaluasi kembali oleh pengelola agar tidak lagi mengalami kerugian. Pengelola dapat menggunakan hasil penelitian ini sebagai bahan pertimbangan dalam menentukan tarif sewa baru.Kata kunci                  : Tarif Sewa, Cost Plus Pricing, Variable CostingKorespondensi             : nurul.wel@gmail.com
CRITICAL ANALYSIS OF CROWDFUNDING TO FINANCE SMEs IN MUSLIM COUNTRIES Sentot Imam Wahjono; Anna Marina; Mr Widayat
BALANCE: Economic, Business, Management and Accounting Journal Vol 13, No 01 (2016)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v13i01.1471

Abstract

ABSTRACT  The purpose of this paper is to critically analyze Crowdfunding as one of the alternative business funding, especially for Small and Medium-size Enterprises (SMEs) in the Muslim majority countries. This paper analyzes the current condition of the eightMuslim majority countries in the world:Egypt, Indonesia, Iran, Jordan, Malaysia, Pakistan, Saudi Arabia, and Turkey. The analysis was conducted in two aspects of readiness crowdfunding as SMEs financing in terms of entrepreneurial cultureand networked readiness. Analysis of an entrepreneurial culture based on the Global Report issued by the Global Entrepreneurship Monitor 2016, when an analysis of networked readiness is based on The Global Information Technology Report 2015 issued by the World Economic Forum. The preliminary findings of this paper indicate that crowdfunding can be implemented successfully nevertheless not ready to use crowdfunding as an alternative business financing, especially for SMEs.Keywords : Crowdfunding, alternative financing, Muslim countries, Entrepreneurial cultureCorrespondence to :1sentot.imamw@fe.um-surabaya.ac.id,2a_m_rina@yahoo.com, 3widayatumm@yahoo.com
Co-Authors Ahmad Munir Desipradani, Gita Didin Fatihudin Ezif Muhammad Fahmi Fam Soo Fen Fitri Nuraini Harnida Hanim Binti Abdul Hamid Hasan Saleh Ismail Rasulong Margi Susilowati Mr Andrianto Nurul Hidayati Ramadhani Suci Restuningtyas Sabri Balafif Sentot Imam Wahjono Sentot Imam Wahjono Sentot Imam Wahjono Sentot Imam Wahjono Soo Fen Fam Tri Kurniawati Tri Kurnoawati Umi Murniati warsidi warsidi WIDAYAT - Zeni Rusmawati Zeni Rusmawati