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PENERAPAN SISTEM MANAJEMEN STRATEGI BERBASIS BALANCE SCORECARD PADA ORGANISASI SEKTOR PUBLIK Nawirah, Nawirah
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 4, No 2: Juli 2013
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Abstract Management strategies has become an important issue for the public sector. Management strategies can be understood as the process of selection and implementation strategies. In this paper tries to provide an alternative thinking in the management of performance improvement strategies for the public sector through the balanced scorecard. Balanced Scorecard is not only used by private sector organizations but also public sector organizations. Public sector organizations are organizations that provide services to people with not-for- profit purposes. To be used by public sector organizations, the balanced scorecard should be modified. This paper also discusses how to build a balanced scorecard, include determining strategic objectives, targets to be achieved as well as initiatives, and implementing balanced scorecard in public sector organizations. The concept is applied in a balanced scorecard, which the visio, mission, strategy translates the strategic management approach through a financial perspective, customer, internal business processes, learning and growth. Keywords: balanced scorecard, strategy management, public sector organizations Abstrak Manajemen strategi telah menjadi isu penting bagi sektor publik. Manajemen strategi dapat dipahami sebagai proses pemilihan dan penerapan strategi-strategi. Didalam paper ini mencoba menyajikan alternatif pemikiran didalam peningkatan performansi manajemen strategi untuk sektor publik melalui balanced scorecard. Balanced scorecard tidak saja digunakan oleh organisasi sector swasta tetapi juga organisasi sector publik. Organisasi sektor publik adalah organisasi yang menyediakan jasa pada masyarakat dengan tujuan bukan untuk mencari profit. Untuk dapat digunakan oleh organisasi sektor publik, balanced scorecard tersebut harus dimodifikasi. Paper ini juga membahas bagaimana membangun balanced scorecard, meliputi menentukan tujuan strategis, target yang ingin dicapai serta inisiatif, dan mengimplementasikan balanced scorecard pada organisasi sector publik. Konsep yang diterapkan dalam balanced scorecard, dimana visi, misi, strategi diterjemahkan dengan pendekatan manajemen strategik melalui perspektif keuangan, pelanggan, proses bisnis internal, pertumbuhan dan pembelajaran. Kata kunci: balanced scorecard, manajemen strategi, organisasi sektor publik

Analisis Penerapan Akuntansi Lingkungan sebagai Tolak Ukur dalam Optimalisasi Tanggung Jawab Sosial Pada PG Kebon Agung Malang Manshur, Yusrotul Afiyah; Nawirah, Nawirah
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 9, No 2 (2018): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

This purpose of the researceÂ to analyzeÂ of enviromental accounting and social responsibility, to improver the company performance by recording, classifying, summarizing and presenting the cost of social and environmental responsibility on the company's financial statements. This research was conducted at PG Kebon Agung Malang which one of the biggest sugar factory in Malang.This research is a kind of qualitative research, data obtained by doing observation, interview, documentation and observation in the field. As secondary and primary data source, the staff of PG Kebon Agung as internal party of company and surrounding community as external party.The results of this research is; firstly, in PG Kebon Agung Malang has implementedÂ of environmental accounting practices by recording up to reporting social and environmental costs, but they are not suitable at the practice PG entry the cost of social responsibilityÂ into one in the income statementÂ financial loss provite with other expense accounts; Secondly, the optimization of social responsibility for the conformity of the results of this study with PP RI. 47 of 2012 proved to be well implemented, with the certificate of analysis test, and the result of analysis there areÂ three types of wasteÂ liquid waste, solid, and air have met the standard quality of waste specified by the East Java Governor's Regulation No 10/2009 with a percentage of expenses incurred of 1.9% of net profit for environmental costs and a 0.3% cost percentage of net income for social responsibility, indicating financial performance and obligations of PG Kebon Agung, as well as compliance with Government regulations implemented in a balanced manner, by exercising the rights and obligations of the company continuously.

DETERMINAN MARGIN KEUNTUNGAN PRODUK PEMBIAYAAN MURABAHAH Rabbani, Fachri Maulida; Nawirah, Nawirah Nawirah
El Dinar: Jurnal Keuangan dan Perbankan Syariah Vol 6, No 2 (2018): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Murabahah financing product at PT. Pegadaian Syariah branch Landungsari Malang, Murabahah Logam Mulia untuk Investasi Abadi (MULIA) is defined as a gold trade financing in a cash or credit in accordance with Sharia laws. This research aims at exploring the determination process of profit margin and the implementation of Standard Operating Procedure in the practice of murabahah financing at PT. Pegadaian SyariahÂ branch of Landungsari Malang. This study uses qualitative method with two approaches. First, the researcher conducted an observation and in-depth interview to Strategi Bisnis Unit (SBU) assistant manager. The result of this study confirms that researcher get total of profit margin Rp. 85.414 in which there is administration cost Rp. 50.000, sales margin 2,5% Rp. 15.725, and installment margin 3,94% namely Rp. 24.783. Researcher get discount margin Rp. 5.094 thatâ€™s means net installment margin is Rp. 19.689. The determination of profit margin for murabahah financing has considered the terms of sharia laws by using consensus principle which is mentioned in Quran surah An Nisa verse 29. This verse explains that any transaction should not bother customers. With this basis, therefore, the practice of murabahah financing has been compatible with the regulations written on Standard Operating Procedure of the firm.

DESIGN OF FINANCIAL STATEMENT PREPARATION BASED ON SAK EMKM USING MICROSOFT EXCEL Afif, Ifa Rosania; Nawirah, Nawirah
Journal of Islamic Accounting and Finance Research Vol 2, No 1 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Purpose - Micro, Small and Medium-sized Enterprises (MSMEs) are a pillar of the Indonesian economy, as evidenced by the ability of MSMEs to save the economy in Indonesia during the monetary crisis in 1998. There was a significant increase in the number of MSMEs in Indonesia, inseparable from the problems that caused the failure of MSME actors. Among the affecting factors are the simple management, lack of supervision of the production process and the quality caused by the system on the entity, the simple recording of financial statements, and limited market access. The purpose of this study is to facilitate the MSMEs XXX in preparing financial statements based on SAK EMKM using Microsoft Excel software.Method - This research uses a qualitative approach. The location of this research is MSMEs XXX which is located on Sunan Muria II Street No. 16 Malang. The data collection uses observation and interview techniques directly to researchers, the analytical method used is hermeneutics which means an approach to analyze and interpret data centered on the meaning of qualitative data.Result - The design of financial report preparation based on SAK EMKM using Microsoft Excel in MSMEs XXX includes income statement, financial position report, and notes on financial statements. The MSMEs found problems in preparing the financial statements because of the lack of adequate resources and supporting software.Implication - UMKM xxx is expected to be able compile financial statements based on SAK EMKM with microsoft excel software.Originality - This research is the first study at UMKM xxx by making financial reports based on SAK EMKM with microsoft excel software .

IMPLEMENTASI SAK SYARIAH DALAM LAPORAN KEUANGAN KOPERASI PENGKREDITAN RAKYAT SYARIAH (KPRS) Ula, Nimatul; Nawirah, Nawirah
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 11, No 2 (2020): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v11i2.8045

The purpose of this study is to determine the suitability of the presentation of the An-Nahl Pandaan KPRS financial statements to Syaria FAS. This research uses descriptive qualitative research in which the purpose is to describe and illustrate the application of Sharia Financial Accounting Standards in terms of the financial statements prepared by KPRS An-Nahl Pandaan. The techniques used in data collection are through observation, interviews, documentation, and online data search techniques. The results of the analysis and discussion of this study indicate that most of the financial statement presentations in KPRS An-Nahl are in accordance with Sharia FAS even though only the entity only reports the financial position (Balance Sheet). From the An-Nahl KPRS financial report that looks very prominent the discrepancy is that An-Nahl KPRS does not make the six other financial report components listed in the Sharia FAS because the KPRS An-Nahl management itself does not yet understand how to prepare financial reports in accordance with applicable standards.

Design of financial statement preparation based on SAK EMKM using microsoft excel Afif, Ifa Rosania; Nawirah, Nawirah
Journal of Islamic Accounting and Finance Research Vol 2, No 1 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2020.2.1.5156

Purpose - Micro, Small and Medium-sized Enterprises (MSMEs) are a pillar of the Indonesian economy, as evidenced by the ability of MSMEs to save the economy in Indonesia during the monetary crisis in 1998. There was a significant increase in the number of MSMEs in Indonesia, inseparable from the problems that caused the failure of MSME actors. Among the affecting factors are the simple management, lack of supervision of the production process and the quality caused by the system on the entity, the simple recording of financial statements, and limited market access. The purpose of this study is to facilitate the MSMEs XXX in preparing financial statements based on SAK EMKM using Microsoft Excel software.Method - This research uses a qualitative approach. The location of this research is MSMEs XXX which is located on Sunan Muria II Street No. 16 Malang. The data collection uses observation and interview techniques directly to researchers, the analytical method used is hermeneutics which means an approach to analyze and interpret data centered on the meaning of qualitative data.Result - The design of financial report preparation based on SAK EMKM using Microsoft Excel in MSMEs XXX includes income statement, financial position report, and notes on financial statements. The MSMEs found problems in preparing the financial statements because of the lack of adequate resources and supporting software.Implication - UMKM xxx is expected to be able compile financial statements based on SAK EMKM with microsoft excel software.Originality - This research is the first study at UMKM xxx by making financial reports based on SAK EMKM with microsoft excel software .

IMPLEMENTASI AKAD MURABAHAH BERBASIS MARGIN PADA MASA PANDEMI COVID-19 Zulvia, Awin Rahma; Nawirah, Nawirah
El Dinar: Jurnal Keuangan dan Perbankan Syariah Vol 9, No 2 (2021): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v9i2.11867

Researchers choose the research objects in BRI Syariah Malang Branch because they have high customer trust. Financing products at BRI Syariah Malang Branch one of them is murabahah. Murabahah is a product to buy and sell financing in cash and credit in accordance with Islamic principles. This study aims to find out the effect of the covid-19 pandemic on the use of murabahah margins. This research uses qualitative methods with two approaches, namely interviews and in-depth observations. The results of this study confirm that murabahah financing is the most desirable financing in the pandemic period of 93.2% and the most effective murabahah margin used during pandemics is the annuity method. The determination of this margin is in accordance with DSN Fatwa No: 84/DSN-MUI/XII/2012 on the determination of Murabahah Financing Benefits.

CONSTRUCTION OF WAQF ACCOUNTING BASED ON PSAK 112 Nawirah Nawirah; Mohamat Chazim Fikri
Jurnal Akuntansi Vol 8, No 1 (2022)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v8i1.992

ABSTRAKTujuan penelitian ini adalah untuk menganalisis dan mengkontruksi laporan keuangan wakaf. Jenis penelitian ini merupakan penelitian kualilitatif menggunakan pendekatan deskriptif. Objek penelitian adalah Koperasi Masjid Sabilillah Kota Malang. Teknik Analisis digunakan dengan tujuan untuk mengetahui bagaimana perlakuan wakaf tunai yang diterima pengurus Koperasi Masjid Sabilillah Kota Malang, wakaf tunai akan ditinjau berdasarkan PSAK 112 dengan melihat perlakuan akuntansi wakaf. Tahapan selanjutnya kemudian melakukan kontruksi laporan keuangan sesuai dengan standart akuntansi wakaf yang telah disahkan oleh Ikatan Akuntan Indonesia. Penelitian ini memberikan hasil bahwa perlakuan akuntansi sesuai PSAK 112 secara umum menunjukkan baik serta transparan dalam hal penyampain informasi penerimaan wakaf tunai. Koperasi Masjid Sabilillah telah membuat Laporan keuangan yakni laporan laba rugi, laporan arus kas serta Laporan posisi keuangan. Terdapat beberapa laporan yang belum dibuat jika merujuk ke PSAK 112 yakni laporan aktivitas wakaf, laporan perubahan aset wakaf dan catatan atas laporan keuangan.Kata Kunci: Wakaf, Laporan Keuangan, PSAK 112 ABSTRACTThe purpose of this research is to examine and create waqf financial accounts. This study is a sort of qualitative research that takes a descriptive method. This study was carried out at the Sabilillah Mosque Cooperative in Malang City. The analysis technique was carried out to determine the treatment of cash waqf received by the management of the Sabilillah Mosque Cooperative Malang City. The cash waqf was reviewed based on the waqf accounting treatment referred to in PSAK 112, and the financial statements were constructed in accordance with the waqf accounting standards approved by the Indonesian Institute of Accountants. In general, the findings revealed that accounting treatment to PSAK 112 was good and straightforward in transmitting information on cash waqf receipts. The financial statements that have been made by the Sabilillah Mosque Cooperative as the management of the cooperative are the income statement, cash flow statement and balance sheet. There are several reports that have not been made when referring to PSAK 112, namely reports are waqf activity reports, reports on changes in waqf assets and notes to financial statements.Keywords: Waqf, Financial Reports, PSAK 112

Design of financial statement preparation based on SAK EMKM using microsoft excel Ifa Rosania Afif; Nawirah Nawirah
Journal of Islamic Accounting and Finance Research Vol 2, No 1 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2020.2.1.5156

Purpose - Micro, Small and Medium-sized Enterprises (MSMEs) are a pillar of the Indonesian economy, as evidenced by the ability of MSMEs to save the economy in Indonesia during the monetary crisis in 1998. There was a significant increase in the number of MSMEs in Indonesia, inseparable from the problems that caused the failure of MSME actors. Among the affecting factors are the simple management, lack of supervision of the production process and the quality caused by the system on the entity, the simple recording of financial statements, and limited market access. The purpose of this study is to facilitate the MSMEs XXX in preparing financial statements based on SAK EMKM using Microsoft Excel software.Method - This research uses a qualitative approach. The location of this research is MSMEs XXX which is located on Sunan Muria II Street No. 16 Malang. The data collection uses observation and interview techniques directly to researchers, the analytical method used is hermeneutics which means an approach to analyze and interpret data centered on the meaning of qualitative data.Result - The design of financial report preparation based on SAK EMKM using Microsoft Excel in MSMEs XXX includes income statement, financial position report, and notes on financial statements. The MSMEs found problems in preparing the financial statements because of the lack of adequate resources and supporting software.Implication - UMKM xxx is expected to be able compile financial statements based on SAK EMKM with microsoft excel software.Originality - This research is the first study at UMKM xxx by making financial reports based on SAK EMKM with microsoft excel software .

Earnings Management, Good Corporate Governance, Size of Public Accounting Firm on The Integrity of Financial Report Khayatul Izzah; Nawirah Nawirah
InFestasi Vol 17, No 2 (2021): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v17i2.11144

Implementation of Good Corporate Governance (GCG) which is believed to minimize the occurrence of fraud to achieve the integrity of financial report, GCG is proxied by institutional ownership, independent commissioners, and audit committees. Public Accounting Firm (KAP) as a variable which is an external auditor as an intermediary if there is a difference of opinion with the company's internal parties. The purpose of this study is to find out the effect of Earnings Management, Institutional Ownership, Independent Commissioners, Audit Committees, Size of Public Accounting Firms on the Integrity of Financial Report in mining companies. The researcher uses mining companies in Indonesia for the 2015-2019 period as the population with 22 companies as the research samples. Panel data analysis Eviews 9.0 software is used as a research method. The results of this study prove that the variables have a significant effect are the audit committee, meanwhile earnings management, institutional ownership, independent commissioners, size of public accounting firm on the integrity of the financial report have no significant effect.

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