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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Sains dan Pendidikan Fisika Jurnal Pendidikan Akuntansi (JPAK) TAZKIYA JOURNAL OF PSYCHOLOGY EL-MUHASABA El Dinar Jurnal Akuntansi Bisnis Akuisisi : Jurnal Akuntansi Ekonomi Bisnis Jurnal Pendidikan Bahasa LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) urnal Interaksi: Jurnal Ilmu Komunikasi JUANG: Jurnal Wahana Konseling Gorontalo Accounting Journal Jurnal Aplikasi Akuntansi PUTIH JURNAL PENGETAHUAN TENTANG ILMU DAN HIKMAH Jurnal Peduli Masyarakat MOTIVASI Jurnal Manajemen dan Bisnis Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Terapan Ilmu Ekonomi Manajemen dan Bisnis (JTIEMB) International Journal of Business, Management and Economics AJAR (Asian Journal of Accounting Research) (e-Journal) Action Research Literate (ARL) Journal Evaluation in Education (JEE) Jurnal Sanitasi Profesional Indonesia ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Pengabdian Masyarakat Bangsa Enrichment: Journal of Multidisciplinary Research and Development Riset Ilmu Manajemen Bisnis dan Akuntansi Spektra : Jurnal Ilmu-ilmu Sosial Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Global Leadership Organizational Research in Management Global Educational Research Review Jurnal Akuntansi Kontemporer
Kholilah
Department Of Accounting, Maulana Malik Ibrahim State Islamic University Malang, Malang, Indonesia
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Journal : El Dinar

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DETERMINAN FEE AUDIT PADA KAP DI JAWA TIMUR Kholilah, Kholilah
El Dinar: Jurnal Keuangan dan Perbankan Syariah Vol 1, No 02 (2013): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (96.293 KB) | DOI: 10.18860/ed.v1i02.2526

Abstract

This study sets out to examine factors influencing audit fees paid on public accountant firm (KAP) in East Java. Data were collected from 2012 company annual reports audited by KAP. An audit fee models using a sample of 84 audited financial reports by using multiple linear regression analysis. The findings show a direct relationship between audit fees and each of corporate size and audit location, an inverse relationship has been detected between audit fees and each of audit risk and seasonality, the findings also revealed that audit fees are not significantly influenced by KAP switching.
PRAKTIK MURABAHAH PADA KANINDO SYARIAH Shidarta, Eka Ananta; Astuti, Yuli Widi; Kholilah, Kholilah; Putri, Sheila Febriani
El Dinar: Jurnal Keuangan dan Perbankan Syariah Vol 7, No 1 (2019): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1084.59 KB) | DOI: 10.18860/ed.v7i1.6566

Abstract

Murabahah is 99.80% of the contracts used in financing distribution in Kanindo Sharia. This study aims to determine the problems faced by kanindo sharia in the implementation of the murabahah contract. This study uses phenomenology to answer the research objectives. Understanding of AO, guarantees, understanding of members, and accuracy of contracts used are four problems found in financing activities. The solutions used to solve these problems are training employees, rescheduling installments and withdrawing collateral, socializing and intensive approaches to members, as well as reviewing financing agreements. Accounting practices carried out by Kanindo Syariah are not in accordance with PSAK 102. Accounting recognition in accordance with PSAK 102 is only found in murabahah asset acquisition transactions. 
Co-Authors 12.05.52.0053 Yuli Widiastuti, 12.05.52.0053 Abdillah Dwi Prasetyo Abdul Malik Karim Amrullah Adilla, Y. Rosa Agusria, Lesi Ainindita Aghniacakti Akhmad Baidun Alfaini, Nur Risqi Alfiati Ruba’atin Aseptianova Aseptianova Aulia Fuad Rahman Auliya Ramadhanti Bitu, Dira Cahyaningtiyas, Dwi Dani, Andrian Dela Vitria Dewi Ismu Purwaningsih Dewi, Ayu Aryista Endah Febri Setiya Rini Erizqianova, Erizqianova Eti Pinasti Farly Detrias Fitantina, Fitantina Gergita, Aldhera Grecia Adis Vanessa Haslin, Nizkon Hermanita Hermanita, Hermanita Indah Yuliana Iriani Ismail, Iriani Isnaenatul Azizah Iva Fikrani Deslia Jamilah, Mar Atul Juniar, Lis Kartikasari, Nungki Kelvin Kelvin Kohar, Zawawi Kurniawati Meylianingrum Maharani Rizky Pratiwi Mardiana Puspasari Masdaini, Efrina Mister Candera Mohamad Khoiru Rusydi Muflihah, Fikrotul Muslimin, Amrah Nasution, Zawawi Nurul Huda Permana, Arraditya Pratiwi, Maharani Rizky Prihati, Manis Putri Pertiwi Putu Prima Wulandari Raisa Rahmi Refangga, Refangga Rinelisa Prabandari, Ayu Riska Fitriani Sabrina, Nina Safitri, Nur Havifa Sari, Yukke Sartika Sheila Febriani Putri Shidarta, Eka Ananta Shofy, Dhiyausy Syamsi Ash Solikhah, Ramadhina Nur Sri Wahyuni Sudarjon, Sudarjon Sururi, Robitotus Sutiono Sutiono Syarifah Soraya Tiara Juliana Jaya Triana Indrayani Vega Wafaretta Vita Tri Indriani Wicaksono, Langgengyoga Yolviansyah, Fauziah Yusuf MF, M. Zapri, Zapri Zuhriyah Zuhriyah Zuraidah, Ida