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All Journal Jurnal Gaussian Jurnal Ilmu Administrasi Bisnis The Indonesian Accounting Review JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Abdi Insani AJAD : Jurnal Pengabdian kepada Masyarakat Jurnal Abdi Panca Marga ACE : Accounting Research Journal JRABA Avant-garde: Jurnal Ilmiah Pendidikan Seni Pertunjukan eJEBA JIFA (Journal of Islamic Finance and Accounting) Jurnal Ilmiah Manajemen Dan Kewirausahaan
Bunga Maharani
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Jember
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Penerapan Akuntansi Murabahah Dan Akuntansi Musyarakah Dalam KPR BTN iB (Studi Kasus Pada Bank BTN Syariah Cabang Malang) Kresna Syukma Taruna; Nining Ika Wahyuni; Bunga Maharani
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 1 (2019): e-JEBA Volume 6 Nomor 1 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i1.11069

Abstract

This study aims to analyze the application of murabahah accounting and musyarakah accounting applied by Bank BTN Syariah Branch Malang in home financing product purchase. The method used is qualitative method with primary data source that is to interview to related parties and secondary data source obtained from literature and Financial Report of Bank BTN Syariah Branch of Malang. This research refers to Statement of financial accounting standards (PSAK) which have been issued by Bank Indonesia and has been commonly applied by banks in Indonesia. The conclusions of this study indicate the accounting treatment and implementation in the use of mortgage financing BTN iB according to PSAK and Fatwa National Sharia Board MUI. However, Bank BTN Syariah Branch Malang is not fully in accordance with the National Sharia Board Fatwa MUI and Statement of financial accounting standards (PSAK). There were some points which were not in line such as when there was a purchasing, bank did not buy the productm but only financed it. Other things were not in line were recognition and measurement of down payment, discount and number of account receivables which were presented in financial report. In terms of accounting musyarakah there were some points which were not in line, such as recognition on loss and receivables on profit and loss sharing.Keywords: KPR BTN iB, Murabahah Financing, Musyarakah Financing, PSAK.
Analisis Financial Statement Fraud Menggunakan Beneish M-Score Model Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Fitri Aulia Rachmi; Djoko Supatmoko; Bunga Maharani
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 7 No. 1 (2020): e-JEBA Volume 7 Nomor 1 Tahun 2020
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v7i1.16091

Abstract

Penelitian ini bertujuan menguji dan menganalisis penggunaan model Beneish M-Score untuk mendeteksi financial statement fraud. Data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan pertambangan terbuka di Indonesia. Metode penelitian yang digunakan adalah metode kuantitatif dengan analisis diskriminan. Metode analisis diskriminan digunakan untuk menganalisa hubungan antara model Beneish M-Score dengan financial statement fraud dengan cara melihat faktor atau variabel mana yang secara nyata dapat mempengaruhi variabel dependen. Pengaplikasian analisis diskriminan dilakukan untuk menguji variabel independen manakah yang secara akurat dapat membedakan sampel laporan keuangan yang diduga telah dimanipulasi dan laporan keuangan yang diduga tidak dimanipulasi. Hasil penelitian menunjukkan bahwa variabel yang mampu membedakan sampel laporan keuangan yang diduga telah dimanipulasi dan diduga tidak dimanipulasi adalah variabel Days Sales Receivable Index (DSRI), Gross Margin Index (GMI), Sales Growth Index (SGI), dan Total Accrual to Total Asset (TATA) sementara variabel Asset Quality Index (AQI), Depreciation Index (DEPI), Sales and General Administration Expenses Index (SGAI), Leverage Index (LVGI) terbukti tidak mampu membedakan laporan keuangan yang diduga telah dimanipulasi dan diduga tidak dimanipulasi.
Co-Authors Adnan, Fahrobby Agung Budi Sulistiyo Aisa Tri Agustini Aprillianto , Bayu Aulia, Tazqia Bayu Aprillianto Bulan Prabawani Djoko Supatmoko Dwi Septilestari Fitri Aulia Rachmi Gusti Anugerah, Eza Gusti Ayu Wulandari Hafindatama Akbar Privika Indah Purnamawati Indah Purnamawati Indah Purnamawati, Indah Indrayuda Indrayuda Kresna Syukma Taruna Lilik Farida Lutfiana Pratiwi Mardiana, Hanun Ria Mas’ud, Imam Moch. Abdul Mukid Muhammad Miqdad Nining Ika Wahyuni Novi Wulandari Novi Wulandari Widiyanti Novi Wulandari Widiyanti Nur Hisamuddin Oktaviani Ari Wardhaningrum Pratiwi, Lutfiana Rahayu, Jekti Ratna Dwi Wulandari Ririn Irmadariyani Rizki Rahma, Kamila Sari Listyorini Sianipar, Charlotte Aulia Putri Sulistyo, Agung Budi Suparti Suparti Triana Novitasari Trias Setyowati, Trias Wulandari, Chindy Yehezkiel Geoffrey Yosefa Sayekti