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All Journal Jurnal Akuntansi Multiparadigma JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Assets: Jurnal Akuntansi dan Pendidikan Jurnal Akuntansi dan Keuangan
ach baihaki
Universitas Islam Madura
Economics, Econometrics & Finance Education Social Sciences

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ARISAN DALAM PERSPEKTIF AKUNTANSI Achmad Baihaki; Evi Malia
Jurnal Akuntansi Multiparadigma Vol 9, No 3 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2018.04.9032

Abstract

Abstrak: Makna Arisan dalam Perspektif Akuntansi. Penelitian ini bertujuan untuk menganalisa arisan dalam perspektif akuntansi piutang. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan wawancara terhadap sejumlah pelaku arisan di Pamekasan dan Sumenep. Hasil penelitian menunjukkan kegiatan arisan dapat dimaknai sebagai kegiatan siklus piutang jika dilihat dari aktivitas menabung oleh anggotanya. Meskipun demikian, arisan juga dapat dimaknai sebagai kegiatan infestasi jika dilihat dari motif anggotanya untuk menghindari inflasi. Dalam aspek pengelolaan, konsep infestasi juga nampak saat arisan dikelola seperti lembaga keuangan informal. Abstract: The Meanings of Social Gathering Based on Accounting Perspective. This study aims to analyze social gathering in the perspective of accounting. The research method used is descriptive qualitative with interviews with a number of social gathering actors in Pamekasan and Sumenep. The results of the study show that arisan activities can be interpreted as activities of receivables cycle when viewed from saving activities by its members. Even so, social gathering can also be interpreted as an infestation activity when viewed from the motives of its members to avoid inflation. In the management aspect, the concept of infestation also appears when it’s managed like an informal financial institution.
Determination of Break-Even Point by Using ABC Method on Agricultural Commodities (Tobacco) in Madura Ach Baihaki; Hanafi Hanafi
Assets: Jurnal Akuntansi dan Pendidikan Vol 9, No 2 (2020)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v9i2.5159

Abstract

ABSTRACTThis study aims to determine the BEP of Maduranesse tobacco by using an activity-based costing method (ABC). The present research is qualitative research with a descriptive approach by using primary based on the expenditure of factors of production by farmers. The result pointed out the expenditure until harvest is equivalent to the cost from harvest to sold out, so by using ABC, production cost that is a baseline to determine BEP will be decreased by efficiency in cost, eliminating several activities, and timing to plant before dry seasons.ABSTRAKPenelitian ini bertujuan untuk mengetahui Harga BEP komoditas tembakau Madura berdasarkan activity based costing (ABC). Jenis penelitian adalah penelitian kualitatif dengan pendekatan deskriptif dengan menggunakan data primer berdasarkan pengorbanan faktor produksi yang dimiliki petani. Hasil penelitian menunjukkan biaya yang dikorbankan petani sampai siap panen bahwa biaya sampai panen dilakukan itu hampir sama dengan biaya mulai panen hingga pasca panen, sehingga dengan menggunaka ABC, biaya produksi yang menjadi dasar penentuan BEP bisa ditekan dengan melakukan efisiensi biaya, menghilangkan beberapa aktivitas, dan waktu penanaman pada saat menjelang musim kemarau.
Revitalization BMT and Cooperatives Function in Developing Syari'ah Economy Ach Baihaki
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 14, No 1 (2017): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (590.746 KB) | DOI: 10.31106/jema.v14i01.211

Abstract

The growth of Islamic economics have been more improvement, as in infrastructure, assets and number of employee year of the year. But by that improvement, there are some problems to be payed attention, like development of quality of human resources in Islamic economics system with holistic approach. So that, to strengthen the character of Islamic economics system need to restore it’s concept to the nature of Islamic thought consider with the Islamic economics history and also accommodate local wisdom. To support the improvement of Islamic economics proper with ideology objectives of islam, cooperation and BMT should be have priority to increase their functions and responsibilities in economics development. Operational of cooperation and BMT will make variability of Islamic contracts more variative. Then Islamic contract by partnership approach based profit and losses sharing will have more proportions and cost of control also will be more efficient and worries about information asymmetry will be declined. It caused, awareness of partnership and togetherness to increase cooperation member welfare will be easily achived.Keywords: business entity, Islamic Financial Institutions, Cooperation, BMTJudul Asli : Revitalisasi Fungsi BMT dan Koperasi dalam Pengembangan Ekonomi Syari’ah
Potensi Pajak Daerah Atas Objek Wisata dalam Upaya Meningkatkan Pendapatan Asli Daerah (PAD) Kabupaten Pamekasan Khoirun Nisa'; Evi Malia; Ach Baihaki; Moh Da'i Bachiar
Jurnal Akuntansi dan Keuangan Vol 12, No 1 (2023)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v12i1.2122

Abstract

Tujuan penelitian ini untuk mengetahui bagaimana potensi pajak daerah atas objek wisata dalam upaya meningkatkan Pendapatan Asli Daerah (PAD) Kabupaten Pamekasan. Jenis metode yang digunakan pada penelitian ini adalah kualitatif deskriptif dengan metode pengumpulan data menggunakan dokumentasi dan interview pada Badan Pengelolaan Keuangan dan Pendapatan Daerah dan Dinas Kepemudaan, Olahraga dan Pariwisata Kabupaten Pamekasan. Hasil penelitian menunjukkan bahwa potensi pajak daerah adanya destinasi wisata Kabupaten Pamekasan berpengaruh terhadap beberapa sektor pajak, realisasi pajak dearah diantarnya pajak hotel pada 2018 sebesar Rp. 678.243.010,00, 2019 sebesar Rp. 825.645.735,00 dan 2020 sebesar Rp. 482.405.485,00. Pajak restoran pada tahun 2018 sebesar Rp. 1.863.297.349,00, 2019 sebesar Rp. 2.318950757,00 dan 2020 sebesar Rp. 1.985.158.932,00, serta pajak hiburan pada tahun 2018 sebesar Rp. 251.917.700,00, 2019 sebesar Rp. 588.591.242,00 dan 2020 sebesar Rp. 95.875.180,00. Setara dengan pendapatan jumlah pengunjung wisatawan yang diperoleh pada tahun 2018 sebesar 158.084, 2019 sebesar 181.821 dan 2020 sebesar 49.679. Data tersebut meningkat pada tahun 2019 dan menurun pada tahun 2020 karena faktor pandemi covid-19, tidak berkesinambungan dengan pendapatan pada 2020 pajak reklame dan parkir mengalami peningkatan begitupun PAD meskipun hasil pajak daerah dan reatribusi daerah menurun tetapi pendapatan meningkat diperoleh dari hasil kekayaan milik daerah yang dipisahkan dan lain-lainnya pendapatan daerah yang sah meningkat.
Revitalization BMT and Cooperatives Function in Developing Syari'ah Economy Ach Baihaki
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 14 No. 1 (2017): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v14i01.211

Abstract

The growth of Islamic economics have been more improvement, as in infrastructure, assets and number of employee year of the year. But by that improvement, there are some problems to be payed attention, like development of quality of human resources in Islamic economics system with holistic approach. So that, to strengthen the character of Islamic economics system need to restore it’s concept to the nature of Islamic thought consider with the Islamic economics history and also accommodate local wisdom. To support the improvement of Islamic economics proper with ideology objectives of islam, cooperation and BMT should be have priority to increase their functions and responsibilities in economics development. Operational of cooperation and BMT will make variability of Islamic contracts more variative. Then Islamic contract by partnership approach based profit and losses sharing will have more proportions and cost of control also will be more efficient and worries about information asymmetry will be declined. It caused, awareness of partnership and togetherness to increase cooperation member welfare will be easily achived.Keywords: business entity, Islamic Financial Institutions, Cooperation, BMTJudul Asli : Revitalisasi Fungsi BMT dan Koperasi dalam Pengembangan Ekonomi Syari’ah
Co-Authors Evi Malia Evi Maria Hanafi hanafi Khoirun Nisa' Moh Da'i Bachiar