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All Journal IQTISHODUNA EL-MUHASABA EGALITA Prosiding Seminas Competitive Advantage Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Ilmiah Ekonomi Islam Tazkia Islamic Finance and Business Review Syntax Literate: Jurnal Ilmiah Indonesia International Journal of Islamic Economics and Finance (IJIEF) Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal AKSI (Akuntansi dan Sistem Informasi) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Samudra Ekonomi dan Bisnis At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah Iqtishodia: Jurnal Ekonomi Syariah El-Qist : Journal of Islamic Economics and Business (JIEB) Airlangga International Journal of Islamic Economics and Finance Journal of Education Method and Learning Strategy Maslahah: Jurnal Manajemen dan Ekonomi Syariah JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Greenation International Journal of Economics and Accounting E-Jurnal Akuntansi
Yuniarti Hidayah Suyoso Putra
Universitas Islam Negeri Maulana Malik Ibrahim Malang, Indonesia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Journal : EL-MUHASABA

 1 
PRAKTIK KECURANGAN AKUNTANSI DALAM PERUSAHAAN Putra, Yuniarti Hidayah Suyoso
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 1, No 1: Januari 2010
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.23 KB) | DOI: 10.18860/em.v1i1.1878

Abstract

This paper describes accounting fraud in company. Previous researches indicate several factors driven accounting fraud such as opportunity, exposure, individual aspect, poor internal control, and ineffective employee’s placement and management model. Recurrence of accounting fraud is happened either because of well planned and perpetrators are forced to do it. However, diverse methods can be conducted to detect and prevent accounting fraud and is supported by high moral commitment and law enforcement.  Key Words: Kecurangan akuntansi, pendeteksian dan pencegahan.
PENGARUH INDEPENDENSI DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK Amrulloh, Amrulloh; Putra, Yuniarti Hidayah Suyoso
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 2: Juli 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (671 KB) | DOI: 10.18860/em.v5i2.2862

Abstract

Public accountants are independent auditors who provide services to public, especially in the field of audit of financial statements made by the client. Public accountant’s task is to examine and provide an opinion on the fairness of financial statements of an entity based on the standards set by the Indonesian Institute of Accountants (IAI). Afflicting many companies which in turn involve public accountants, financial cases make the accountants to consider their audit quality. Some factors have a very important role in determining the audit quality, including the auditor independence and experience. Therefore, the issues examined in this study are: (1) Do the auditor’s independence and experience simultaneously have an influence on the quality of the audit? (2) Do the auditor’s independence and experience have a partial effecton audit quality? From that background, this research aims to (1) determine the simultaneous effect of auditor’s independence and experience on the quality of audit, (2) determine the partial effect of auditor’s independence and experience on the quality of audit. This research employs a survey method with questionnaires. The population of this research consists of auditors who work in Public Accounting Firm (KAP) in Malang. Data analysis is performed with validity and reliability test, and classical assumption test whereas hypothesis test with multiple linear regression method. The researcher uses and obtains the primary data by distributing questionnaires to 33 respondents. The result concludes that independence has a partial effect on the quality audit with significant level of 2,049. Simultaneously, the independence and the experience of the auditors affect the audit qualitywith significant level of 8,645. Therefore, both the auditor and the Public Accounting Firm (KAP) are expected to improve their audit quality.
FINANCIAL ACCOUNTING APPROACH FOR DECISION MAKING: A CASE ON FOOD RETAILER COMPANY Putra, Yuniarti Hidayah Suyoso
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 2, No 1: Januari 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 (139.666 KB) | DOI: 10.18860/em.v2i1.2356

Abstract

This paper aims to evaluate food retailer company based on the financial accounting approach by analyzing statement of financial performance, statement of financial position, statement of cash flow, common size and key market indicators. The research focuses on Woolworths’ Company Limited over period of five years from 1999 to 2003 and compare with competitors Coles Myer Limited and Foodland Limited.  The results show Woolworths’ performance over the five years period is improving with gradual increase in net profit margin, return on assets, and the decrease in tax rate and interest expense. Whilst, In short term, working capital ratio and quick assets ratio has been decreased over the past five years which means its current assets is not able to cover up its current liabilities. However, in examining debtor’s turnover (in days), inventory turnover and operating cycle the company is able to sell out its inventories and collect debts quickly which may increase the company’s ability to raise funds when it is needed. Furthermore, in the long term financial stability, Woolworths is using a high level of debt which contributes two thirds of the company’s total assets. Meanwhile, shareholders’ funds only increased as half as it liabilities from 1999 to 2003. Therefore, based on all the analysis, Woolworths is predicted to remain in the food and drug retailing industry.  
A Contemporary Accounting Approach in Detecting Potential Red Flag and Performance of Extreme Sport Apparel Company Putra, Yuniarti Hidayah Suyoso
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 3, No 2: Juli 2012
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.043 KB) | DOI: 10.18860/em.v3i2.2340

Abstract

Penelitian ini bertujuan untuk mendeteksi potential red flag, menilai kinerja keuangan dan operasional dari perusahaan pakaian olahraga ekstrim dengan menggunakan pendekatan akuntansi kontemporer dan memberikan wawasan untuk mengobservasi profitabilitas perusahaan. Penelitian berfokus pada Billabong International Ltd sebagai salah satu merek terkemuka dan telah membentuk ceruk pasar di bidang surfing dan pakaian olahraga ekstrim. Produknya telah dijual di lebih dari 90 negara dan sasaran anak muda dalam pengembangan bisnisnya. Hasil analisis menunjukkan bahwa Billabong diklasifikasikan sebagai perusahaan yang menguntungkan. Terlihat dari peningkatan profitabilitas dengan ROE (20,22%) biaya ekuitas (8,16%) dan ROA (13,41%)WACC(6,86%).Perusahaan juga telah mampu mempertahankan pertumbuhan yang berkelanjutan. Namun, ada beberapa area yang perlu dipertimbangkan seperti kurang efisiennya pengelolaan piutang dan memiliki potential red flag yang mungkin berkontribusi terhadap distorsi informasi akuntansi. Sehingga, dibutuhkan beberapa penyesuaian. Kata Kunci: Pendekatan Akuntansi Kontemporer, potential red flag, Kinerja
Co-Authors Abdul Aziz Aji Mustiko Abdullah, Rose Abiba, Riska Widya Amrulloh Amrulloh Dewi Puspita Sari Dhara Ariska Caniago Doni Yusuf Bagaskara Fadhila Auliya Nisa Faruq, Muhammad Al Haryanti, Peni Hendra Jaya Indah Yuliana Julian Maharani Liban Isak Mohamed M. Luthfillah Habibi Mansyur, Abdussalam Meldona Miftahul Jannah Dondo Moch. Mahsun Muslichah Muslichah Ninin Nadya Nur Asnawi Riska Widya Abiba Rohmadi Salim Al Idrus Sirajul Arifin Sri Yati Sri Yati Suyuti, Mufit Usry, Abdul Kadir Yayuk Sri Rahayu