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All Journal IQTISHODUNA EL-MUHASABA El Dinar Jurnal Akuntansi Multiparadigma I-ECONOMICS: A Research Journal on Islamic Economics Jurnal Ekonomi Syariah Teori dan Terapan KARSA: Jurnal Sosial dan Budaya Keislaman (Journal of Social and Islamic Culture) Jurnal Ilmiah Ekonomi Islam Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal of Economic, Bussines and Accounting (COSTING) AFRE Accounting Financial Review Jurnal AKSI (Akuntansi dan Sistem Informasi) JURNAL AKUNIDA Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) Iqtishoduna: Jurnal Ekonomi Islam PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Ulumuna: Jurnal Studi Keislaman BISEI: Jurnal Bisnis dan Ekonomi Islam Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal Riset Akuntansi Politala Global Financial Accounting Journal Jurnal E-Bis: Ekonomi Bisnis Review of Islamic Economics and Finance EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Jurnal Ilmiah Akuntansi Peradaban Perspektif Akuntansi JCA (Jurnal Cendekia Akuntansi) ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Atmosfer: Jurnal Pendidikan, Bahasa, Sastra, Seni, Budaya, Dan Sosial Humaniora IIJSE International Journal of Economics, Business and Innovation Research At-Tasharruf: Jurnal Ekonomi dan Bisnis Syariah

Nanik Wahyuni ‎

Universitas Islam Negeri Maulana Malik Ibrahim, Malang, Indonesia

Author-ID : 411308

Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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STANDART AKUNTANSI PEMERINTAHAN (SAP) PERATURAN PEMERINTAHAN NO 71 TAHUN 2010 ATAS PERLAKUAN AKUNTANSI-LO DAN BEBAN PADA PEMERINTAH DAERAH Sari, Indra Mustika; Wahyuni, Nanik
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 7, No 2: Juli 2016
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

AbstractThis Study aimed to analyze the accounting treatment of Revenue-LO and Expenses arising from the change of Government Accounting Standards PP. 24/2015 with Cash Towards Accrual Basis be PP. 71/2010 with Accrual basis. Kediri Regency Government as government entity shall carry out accounting Revenue-LO and Expenses base on accrual-based SAP in accordance with PP. 71/2010 and presented in Statement of Operations (LO) in 2015 with the financial reporting provisions contained in the Statement of Accounting Standards accrual-based government. This research uses descriptive quantitative method is to describe the accounting Revenue-LO and Expenses that occurred in Kediri Regency Government with implementation of the conformity of Government Regulation No. 71/2010 about the Government Accounting Standard so that it can be deduced. The result showed that according to PP. 71/2010, The Government of Kediri Regency had implemented the accrual based accounting for Revenue-LO and Expenses appropriately. The accounting treatment for Revenue-LO dan Expenses which has been analyzed include the recognition, measurement, presentation and disclosure. The Recognition of Revenue-LO and Expenses was made when it arises right and obligations of local government. The measurement of Revenue-LO was carried out with gross principles, while the Expenses measurement was not explained in SAP. The presentation of Revenue-LO and Expenses was presented in the Statements of Operetions (LO) according to the classification in BAS. Disclosure of Revenue-LO and Expenses are disclosed detail in CaLK. Overall, Therefore, it can be concluded that the Kediri Regency Government has done the accounting treatment of Revenue-LO and Expenses in accordance with SAP PP. 71/2010.AbstrakPenelitian ini bertujuan untuk menganalisis perlakuan akuntansi Pendapatan-LO dan Beban yang timbul akibat terjadinya perubahan Standar Akuntansi Pemerintahan PP. 24 Tahun 2005 dengan basis Cash Towards Accrual menjadi PP 71 Tahun 2010 dengan basis Acrrual. Pemerintah Kabupaten Kediri sebagai entitas pemerintah wajib melaksanakan akuntansi Pendapatan-LO dan Beban yang didasarkan pada SAP berbasis akrual sesuai dengan PP. 71 Tahun 2010 dan disajikan dalam Laporan Operasional (LO) pada pelaporan keuangan tahun 2015 dengan ketentuan-ketentuan yang termuat dalam Pernyataan Standar Akuntansi Pemerintahan sehingga bisa ditarik kesimpulan. Hasil penelitian menunjukkan bahwa berdasarkan Peraturan Pemerintah No. 71 Tahun 2010, Pemeerintah Kabupaten Kediri telah menerapkan akuntansi berbasis akrual atas Pendapatan-LO dan Beban secara benar. Perlakuan akuntansi atas Pendapatan-LO dan beban yang telah dilakukan analisis meliputi proses pengakuan, pengukuran, penyajian dan pengungkapan. Pengakuan Pendapatan-LO dan Beban dilakukan ketika timbul hak dan kewajiban Pemerintah Daerah. Pengukuran Pengukuran Pendapatan-LO dilakukan dengan azas bruto, sedangkan pengukuran Beban belum terdapat penjelasan dalam SAP Penyajian Pendapatan-LO dan Beban disajikan dalam Laporan Operasional (LO) sesuai klasifikasi dalam BAS. Pengungkapan Pendapatan-LO dan Beban telah diungkapkan secara rinci dalam CaLK. Dengan demikian secara keseluruhan dapat disimpulkan bahwa Pemerintah Kabupaten Kediri telah melakukan perlakuan akuntansi Pendapatan-LO dan Beban sesuai dengan SAP PP. 71 Tahun 2010.

ANALISIS LAPORAN KEUANGAN SEBAGAI BAHAN PERTIMBANGANPEMBERIAN KREDIT (Studi Pada Lembaga Keuangan Di Kota Malang) Wahyuni, Nanik
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 3, No 1: Januari 2012
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

This research aims to determine the the basis of valuation and credit analysis in the loan application process on the existing financial institutions in the city of Malang. In addition, provide the evidence that the financial statements have a very important role in the mortgage application process on the existing financial institutions in the city of Malang. The researchÂ used a quantitative research study in financial management that analyzed the financial statements of the debtor with the status of legal entities that are used in the provision of credit to financial institutions in the city of Malang. Data analysis techniques use ratio analysis, comparative analysis of financial statements, common size analysis.

ANALISIS RASIO UNTUK MENGUKUR KINERJA PENGELOLAAN KEUANGAN DAERAH KOTA MALANG Wahyuni, Nanik
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 1, No 1: Januari 2010
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

This research measures financial performance of local government (PAD) at Malang city using ratio analysis. Local government fund must be spent based on 3 E principles that is economic, efficient, and effective. Moreover, acountability is not simply showing the ability to expend public funds, but including on how to spend economically, efficient, and effective. The result indicates the average of PAD in Malang city is above 100%, although the regular expenses are still above PAD. Therefore, the dependence level to the central government is very high.Kata Kunci :Â pengukuran kinerja, APBD, keuangan daerah, analisis ratio.

PENGUKURAN KINERJA DENGAN MENGGUNAKAN BALANCE SCORECARD DAN PEMAHAMAN MAQOSID SYARIAH Nugroho, Adi; Wahyuni, Nanik
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 10, No 1 (2019): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Dalam rangka mencapai pelayanan yang baik dan bertanggung jawab, suatu LAZIS perlu melakukan pengukuran kinerja. Salah satu cara yang dapat dilakukan adalah dengan menggunakan pengukuran kinerja balance scorecard. Mengingat LAZIS Al Haromain cabang Malang Raya merupakan organisasi nirlaba yang berpegang teguh pada syariat islam, pengukuran kinerja balance scorecard haruslah terintergrasi dengan maqosid syariah. Tujuan utama dilakukanya pemgukuran ini adalah untuk mengetahui kinerja yang dilakukan LAZIS Al Haromain cabang Malang Raya.Penelitian ini menggunakan metode kualitatif. Data dikumpulkan dengan cara observasi, wawancara, koesioner dan dokumentasi. Analisis data menggunakan cara mengukur masing-masing perspektif balance scorecard, yang terdiri dari perspektif keuangan yang terintergrasi maqosid syariah, perspektif pelanggan, perspektif bisnis internal serta perspektif pertumbuhan dan pembelajaran.Dari hasil penelitian menunjukkan secara keseluruhan kinerja LAZIS Al Haromain cabang Malang Raya sudah baik. Pada perspektif keuangan yang memiliki tingkat efisiensi yang sangat baik. Perspektif pelangan yang terdiri dari muzakki dan mustahik yang masing-masing merasa puas dan sangat puas dengan pelayanan yang diberikan. Perspektif bisnis internal menunjukan kinerja yang cukup, karena banyak inovasi yang terealisai walaupun proses oprasi yang meningkat walapun mengalami penurunan dari tahun sebelumnya. Perspektif pertumbuhan dan pembelajaran menunjukan hasil yang baik, karena meningkatya poduktivita karyawan, karyawan yang mersa puas dengan pekerjaan dan pembelajaran yang ada, serta adanya tingkat pemahaman maqosid syariah yang baik dalam menjalankan operasi LAZIS Al Haromain Cabang MalangÂ

BENEISH RATIO INDEX SEBAGAI ALAT DETEKSI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR Zulzilawati, Zulzilawati; Wahyuni, Nanik
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 12, No 2 (2021): 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.v12i2.12803

The purpose of this study is to determine the number and detect companies that commit fraud so that companies can be categorized as manipulators, non-manipulators and gray companies. This research uses quantitative research with descriptive approach. The object used in this study is a Manufacturing Company listed on the Indonesia Stock Exchange (IDX) in 2016-2019. The research sample was taken using purposive sampling technique. This study analyzes data using eight types of financial ratios contained in the Beneish Ratio Index method. The results showed that the manufacturing companies classified as the most manipulators in 2017. Then the manufacturing companies classified as the most non-manipulators in 2019 were 52 companies. Furthermore, the largest number of manufacturing companies classified as gray companies in 2016 and 2018 were 5 companies.

PROFITABILITAS TERHADAP FINANCIAL DISTRESS DIMODERASI STRUKTUR MODAL Baiq Vica Artamevia; Nanik Wahyuni
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 13, No 2 (2022): 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.v13i2.15823

This study aims to determine the effect of profitability on financial distress moderation of capital structure is carried out to be a research renewal. profitability is projected by ROA and ROE, while the capital structure is projected by DER. The research uses financial reports and annual reports to complete the research data. The population and sample used are coal sector companies listed on the Indonesia Stock Exchange (IDX) with an observation period of 2018 to 2020. Data analysis uses SmartPls3 software by utilizing the Path Coefficient test to test hypothesis. The results show that profitability has no effect on financial distress in brick-and-mortar companies and the capital structure is not able to influence the relationship between profitability and financial distress in coal sector companies.

Determinants of Earnings Management on the Energy Sector Zabidi, Naufal Rifqi; Wahyuni, Nanik; Mounadil, Abdelaziz
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 1 (2025): 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.v16i1.31170

Purpose: This study aims to examine the influence of company growth, profitability, and audit quality on earnings management, moderated by managerial ownership. The energy sector is chosen due to its strategic role in the economy and unique challenges, including high market volatility and significant capital requirements. Method: This research employs a quantitative approach using secondary data obtained from annual reports of energy companies listed on the Indonesia Stock Exchange (IDX) during 2020–2023. A purposive sampling technique resulted in a sample of 45 companies, comprising 180 data observations. Data analysis was conducted using panel data regression. Results: The findings reveal that company growth does not significantly influence earnings management. Profitability positively and significantly impacts earnings management, while audit quality has no significant effect. Furthermore, managerial ownership does not significantly moderate the relationships between company growth, profitability, and audit quality with earnings management. Implications: These results highlight the need for policymakers and stakeholders in the energy sector to focus on enhancing transparency and financial reporting. The insights provide valuable references for investors and researchers aiming to understand earnings management practices in industries with high market dynamics. Novelty: This study adds to the literature by incorporating managerial ownership as a moderating variable and focusing on the energy sector, which has been underexplored in previous research.

Co-Authors AA Sudharmawan, AA Achmad Sani Achmad Sani Supriyanto Adi Nugroho Ahmad Djalaluddin Ahmad Muhtadi Ridwan Ahmad Zaki Aldi Setiadi Arum Prastiwi AUNUR ROFIQ Baiq Vica Artamevia Boge Triatmanto Daniel Happy Putra Dedy Mardiyansyah Doni Yusuf Bagaskara Eko Suprayitno Elliza Qudrun Nada Faiz Azizah Faiz Azizah Fetris Ika Firdaus Purwanti Firmanda, Alfifa Ayu Indah Yuliana Indah Yuliana Isnan Murdiansyah Isywara, Aristi Prita Kartika, Ulfi Kholilah Kholilah Lestari, Nimas Dewi Masyhuri Masyhuri Masyhuri Masyhuri Meldona Moch. Mahsun Mochamad Derry Revanza Mohammad Mahbubi Ali Mounadil, Abdelaziz Much Maftuhul Fahmi Muhammad Al Faruq Mustiayu Cahyanti Nevi Danila Nina Dwi Setyaningsih Noer Faizah Afinda Novi Lailiyul Wafiroh Nur Asnawi Nurharibnu Wibisono O, Ulfi Kartika Qanita, Ariza Qorina Lahadi Putri Rahman, Ahmad Taufiqur Rahmatika, Dewi Carrisa Ridan Muhtadi Rohmadi S Siswanto Salsa Billa Novitasari Sari, Indra Mustika Sudarmanto, Eko Suhaimi, R. Suryani Suryani Ubaidillah Ubaidillah Ubaidillah Ubaidillah Ulfi Kartika Oktaviana Waeno, Mahamadaree Wicaksono, Ahmad Tibrizi Soni Yayuk Sri Rahayu Yeney Widya Prihatiningtias Yona Octiani Lestari Yuniarti Hidayah Suroso Putra Yusuf, Sitti Rabiah Zabidi, Naufal Rifqi Zulzilawati, Zulzilawati

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