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All Journal EL-MUHASABA Journal of Innovation and Applied Technology International Journal of Local Economic Governance Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka)
Kariyoto Kariyoto
Jurusan Akuntansi, Sekolah Tinggi Ilmu Ekonomi ASIA, Jl. Soekarno Hatta Rembuksari 1A, Malang email: kariyoto@um.ac.id/NO Telepon:085855526337
Computer Science & IT Economics, Econometrics & Finance Social Sciences

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Journal : EL-MUHASABA

 1 
AKUNTANSI PARTAI POLITIK Kariyoto, Kariyoto
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 2, No 2: Juli 2011
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (126.139 KB) | DOI: 10.18860/em.v2i2.2362

Abstract

Accounting for Political Parties. Healthy political parties, credible and capable of running the General Election held in a democratic, honest and fair is the capital of democracy credible. Democracy is a credible government authorized the creation of a solid and authoritative with effective control of the institution legistalif. Credible democracy is not possible without transparency and clear accountability mechanisms for the financing of political activities, both financial and political party financing of the General Election. This financial accountability requires transparency of financial accounting standards for political parties, political party auditing guidelines, and the existence of guidelines, regulations, and procedures for financial reporting on the activities of the General Election campaign for political parties. One of the major problems that arise are the accounting standards. In the meantime, the existing accounting standards, namely Principle of Financial Accounting Standards 45, the accounting standards made for non-profit organization that Indonesia Institute of Accountants (IAI )is also used for political parties. (PSAK) 45 is not sufficient to accommodate the characteristics of different political parties with other nonprofit organizations. Therefore, this study recommends a modification or specific guidelines for financial accounting standard for political parties. This article we hope will encourage various parties, in this Parliament, the Commission, the Supreme Court and the Association of Accounting Indonesia to sit together and agree on specific accounting standards for political parties including campaign funds. This paper hopefully be a reference, although subject to change according to the Law on Political Parties and Elections are currently being discussed in Parliament. Accounting standards in this paper can be a reference to the new legislation. Reflecting the general election of 2009 was the lack of management, accountability and control of financing of political activities. Almost all political parties having problems financing of political activities, including the financing of legislative elections that followed the political campaign. Weak financial systems has led to uncontrolled political money (money politics), which involves  almost all political parties in elections.
TEORI DAN PRAKTIK AKUNTANSI SYARIAH DI INDONESIA Kariyoto, Kariyoto
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 8, No 2 (2017): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.921 KB) | DOI: 10.18860/em.v8i2.4970

Abstract

This article aims to discuss the theory of accounting is the basis of accounting practices sharia in Indonesia. Venturing into this article with a look at a number of important issues that need to be noted in conventional accounting in Indopnesia as the basis of accounting implementation of sharia. Some of them: the first issue of ownership, two basic assumptions, and the third effect of the issue of the basic assumptions to standard levels, or even accounting method selected. Departing from these three basic issues, the perspective of theory and all assumptions, postulates, rules, and principles in the Western accounting can be applied to institutions or companies that uphold the values of Islam. Results to be achieved how design system, sharia accounting format upholding the values of Islam in Indonesia. This is important, given the behavior of business and institutional Islam has different characteristics and behaviors, and institutions or Western companies.
Co-Authors Tibyani Tibyani, Tibyani