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All Journal EL-MUHASABA El Dinar Jurnal Akuntansi Bisnis Benefit: Jurnal Manajemen dan Bisnis JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Jurnal E-Bis: Ekonomi Bisnis Jurnal Widyaiswara Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Dharma Pendidikan JAS (Jurnal Akuntansi Syariah)
Wuryaningsih Wuryaningsih
Pusat Penelitian Kimia –LIPI, Kawasan PUSPIPTEK-Serpong
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Nursing Public Health Social Sciences Other

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PERANCANGAN SISTEM INFORMASI AKUNTANSI KEUANGAN PADA PUSAT KAJIAN ZAKAT DAN WAKAF (LAZ) Wuryaningsih, Wuryaningsih; Hidayah, Yuniarti
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 6, No 2: Juli 2015
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (747.985 KB) | DOI: 10.18860/em.v6i2.3903

Abstract

Abstract This present study aims to design accounting information system for Lembaga Amil Zakat (LAZ) Malang. In this study the researcher compared between theory which is suggested by several experts and the practices implemented by LAZ, also gave recommendation toward the accounting information system in LAZ Malang.This study used descriptive qualitative method. The objective of this study is to describe the focus of study systematically. The data was obtained by observing the location of research, interviewing, and evaluating on the document which was related to accounting information system. The data which were obtained covered LAZ’s profile, structure of organization, job description, Standard Operational Procedure (SOP) of LAZ, documentation of transaction, financial report and other relevant documents.The result of this study shows that accounting information system in LAZ has been operated in general. However, the documentation of the system is not well. There are several Improvements that should be done, such us adjustment of organization structure and job description,segregation of duty, clear authority and responsibility, standard journal, application of chart account, accounting authority.Abstrak Penelitian ini bertujuan merancangkan sistem infomasi akuntansi Lembaga Amil Zakat (LAZ) yang berada di Kota Malang. Pembahasan dilakukan dengan cara membadingkan antara teori yang dikemukakan para ahli dengan pelaksanaan yang ada di LAZ, serta memberikan rekomendasi perbaikan terhadap sistem informasi akuntansi yang disesuaikan dengan keadaan LAZ di Kota Malang. Penelitian ini menggunakan pendekatan deskriptif kualitatif, tujuannya adalah menggambarkan secara sistematis tentang fokus penelitian. Data diperoleh melalui observasi ke lokasi penelitian, wawancara, dan evaluasi terhadap dokumen yang terkait dengan sistem informasi akuntansi. Data diperoleh dalam bentuk profil singkat LAZ , struktur organisasi, Job Description, Standart Operational Procedure (SOP) LAZ, formulir-formulir yang terkait dokumentasi transaksi, laporan keuangan dan dokumen lainnya yang diperlukan.Hasil penelitian menunjukkan bahwa secara umum LAZ telah memiliki sistem informasi akuntansi, namun sistem tersebut belum terdokumentasi dengan baik, serta ada beberapa perbaikan yang harus dilakukan, diantaranya, penyesuaian struktur organisasi dengan uraian job description, pemisahaan tugas, wewenang dan tanggung jawab yang jelas, jurnal, penerapan kode rekening, kebijakan akuntansi.
The Effect of Financial Performance on Audit Delay with Firm Size as Moderation Wafi, Muhammad Ismail Hibatul; Wuryaningsih, Wuryaningsih; Nisa, Risya Khaerun
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 2 (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.v16i2.32389

Abstract

Purpose: This study examines the effect of profitability, solvency, and liquidity on audit delay, with Firm size as a moderating variable. The healthcare sector was chosen due to its strict regulations, service stability, and reporting complexity exacerbated by the impact of the COVID-19 pandemic, making it relevant to study. Method: Research using logistic regression analysis with the assistance of EViews 12 in healthcare sector companies using purposive sampling method. Results: The research results indicate that the variables of profitability and solvency have an impact on audit delay, whereas the liquidity variable does not affect audit delay. Regarding the firm size variable, it can moderate the influence of profitability and liquidity on audit delay, while the firm size cannot moderate the impact of solvency on audit delay. Implications: These results emphasize the importance of transparency and financial management in reducing audit delays in the healthcare sector. The findings are helpful for auditors and regulators in improving audit efficiency and timeliness of financial reporting. Novelty: This research focused on the healthcare sector in Indonesia, which is an innovation from the study conducted by Anggraini et al. (2024). The study employed Return on Equity (ROE) measurement to identify profitability variables.
Co-Authors Abdul Malik Karim Amrullah Anak Agung Istri Sri Wiadnyani Hidayah, Yuniarti Maharani, Nandita Novi Lailiyul Wafiroh Novianti, Khusnul Rofida Rini Safitri Risya Khaerun Nisa Risya Khaerun Nisa Rohim, Muhammat Hanafi Fathur Sa'diyah, Siti Khalimatus Suci, Damantika Purnama Tsaniah, Firza Sri Churniyatuts Wafi, Muhammad Ismail Hibatul