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Journal : EL-MUHASABA

PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN BIAYA PRODUKSI SEBAGAI ALAT PENILAIAN PRESTASI MANAJER PRODUKSI PADA PDAM KABUPATEN MALANG Zuraidah, Zuraidah
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 4, No 2: Juli 2013
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.184 KB) | DOI: 10.18860/em.v4i2.2458

Abstract

Abstract Report would assist management in assessing whether each responsibility center has carried out his duties in accordance with the predetermined budget. Implementation of good accounting would create a system of control and performance assessment which will assist management in decision making. Accounting can also provide the basis to conduct an evaluation of the ability of all levels of management within the company. Once the importance of accounting information for the management of production costs as a tool to assess the performance and production manager as well as an attempt to direct the company's activities so that the goal can be achieved. Responsibility accounting is one of the concepts of accounting and management accounting systems are linked and adapted to the responsibility centers that exist in the organization. Istliah responsibility accounting will lead to accounting reporting process to how best to responsibility center managers can manage the work under the direct supervision and responsibility or who is a system that measures and action plans of each responsibility center. Keywords : responsibility accounting, cost of production, the production manager  Abstrak Laporan pertanggungjawaban akan membantu pimpinan dalam menilai apakah setiap pusat pertanggungjawaban telah melaksanakan tugasnya sesuai dengan anggaran yang telah ditetapkan sebelumnya. Penerapan akuntansi pertanggungjawaban yang baik akan menciptakan suatu sistem pengendalian dan penilaian prestasi yang nantinya akan membantu pimpinan dalam pengambilan keputusan. Akuntansi pertanggungjawaban juga dapat memberikan dasar untuk mengadakan evaluasi atas kemampuan setiap tingkatan manajemen dalam perusahaan.     Begitu pentingnya keberadaan informasi akuntansi pertanggungjawaban biaya produksi bagi pimpinan sebagai alat untuk menilai prestasi manajer produksi dan juga sebagai upaya untuk mengarahkan kegiatan sehingga tujuan perusahaan dapat tercapai. Akuntansi pertanggungjawaban merupakan salah satu konsep dari akuntansi manajemen dan sistem akuntansi yang dikaitkan dan disesuaikan dengan pusat-pusat pertanggungjawaban yang ada dalam organisasi. Istilah akuntansi pertanggungjawaban ini akan mengarah pada proses akuntansi yang melaporkan sampai bagaimana baiknya manajer pusat pertanggungjawaban dapat memanage pekerjaan yang langsung dibawah pengawasannya dan yang merupakan tanggung jawabnya atau suatu sistem yang mengukur rencana dan tindakan dari setiap pusat pertanggungjawaban.   Kata kunci: akuntansi pertanggungjawaban, biaya produksi, manajer produksi.
OPTIMALISASI BAGI HASIL PADA PRODUK PEMBIAYAAN MUDHARABAH DALAM MENINGKATKAN LABA DAN MARKET SHARE Nurrachmi, Layla; Zuraidah, Zuraidah
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 10, No 2 (2019): 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.v10i2.6779

Abstract

Sharia in accounting are required to apply Sharia principles one is not allowed the existence of interest because it belongs in the category of usury, so that an Islamic banking system for the results, one of them on mudharabah financing, which is the core product of Sharia banking. The financial report on the statistics on Islamic banking income and market share of financing has the lowest proportion of mudharabah, optimization of products for mudharabah financing is important to increase  profit and market share. This research is qualitative research by taking the location of research in PT Bank BRISyariah Malang Soekarno-Hatta. Data taken researchers use interview techniques and other secondary data, the researchers then perform data analysis and interpret the data obtained. The results of this research show that at PT Bank BRISyariah Malang branch Soekarno Hatta in applying the principle for the outcome has been in accordance with the rules of Fatwa DSN MUI No. 07/DSN-MUI/IV/2000, but Mudharabah financing is not a core product Because there are more uses for Mutanaqisah and Murabahah financing. The optimization efforts that have been done are not fully optimal, another way that can be done is to give fair incentives to customers who report their business honestly. If it can be applied then profit will increase so that the market share financing Mudarabah will also increase.
RANCANGAN PENERAPAN SAK EMKM DENGAN APLIKASI AKUNTANSI UKM PADA BODY GYM FITNESS CENTER MALANG Sentosa, Getar Dana; Zuraidah, Zuraidah
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 11, No 1 (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.v11i1.7072

Abstract

SAK EMKM is the financial accounting standards for an entity that classified as MSMEs and to facilitate business owners to prepare financial statements. One of the MSMEs is the Body Gym Fitness Center located in Sawojajar of Malang City is still recording transactions in the form of daily reports and monthly reports. The solution that is expected in the preparation of financial statements is the existence of software that allows MSMEs owners to compile financial statements even if they do not understand accounting. The research method used is descriptive qualitative. The research site is the Body Gym Fitness Center addressed at H7/D27 Danau Jonge Street, Sawojajar, Malang. Research subjects are the manager and cashier of the fitness center. Observations, interviews, and documentations are used as data collection techniques. Data reduction, data presentation, and conclusion drawing are used as data analysis methods.The results of this research are: income statement and balance sheet statement. Notes on financial statements are still compiled in manual way. There are two obstacles faced by the Body Gym Fitness Center to compile the financial statements: a) lack of understanding on financial Reporting, b) the absence of human resources who able to compile financial statements according to SAK EMKM. 
Co-Authors AA Sudharmawan, AA Afriani, Eka Ahadi, Rizky Aisayah, Esy Nur Alaiddin, Alaiddin Aprilyadi, Nadi Aslati Aslati Astiti Laksmi, Ni Ketut Puji Atabik, Mohammad Zulfan Auliani, Nurul Rizka Azhari, Ari Azizah, Lia Nur Azmazatin, Rizki Azzaristiya, Arisma Bambang Suriansyah, Bambang Cholidi Cholidi Cindrapole, Andi Cakra Cut Ratna Dewi Damayanti, Elok Daniah Daniah Dewi, Riza Sofiana Dewi2 , Rahma Dodoh Khodijah DWI SURYANTO Eka Harsanto, D Eko Supriyanto Elita Agustina Elviani, Yeni Emmi Suryani Nasution Eriawati Eriawati Ernilasari, Ernilasari Eva Nauli Taib Fadil, Jazuli Fadil, Jazuli Fadillah, Anzelli Fatah Hidayat Feri, Jhon Fitria Melina Habiba, Nur Hafsan, Hafsan HAK, Nurmala Hedwi Prihatmoko, Hedwi Hikmah, Aifa Izzwatul Humaira, Afifah Ilfi Nur Diana Ilmayanti, Nofi Irdamisraini, Irdamisraini Jawiah Jawiah, Jawiah Juartika, Wella Julaiha, Julaiha Juledi, Angga Putra Julia , Hotmaria Khairunnisa Khairunnisa Khariroh, Syamilatul Khusnudin Khusnudin, Khusnudin Kiki Sulaningsi Kurnia Sari L. Lisnawati Latifa, Angke Lestahulu, Ridwan Fauzy Lina Rahmawati Mashlahun Masriany, Masriany Maudya, Intan Yhejri Rari Meriem, Selis Mufidaturrohmah, Nur Muhammad Firdaus Muhammad Ridwan Muhammad Rizki Mujito Mujito, Mujito Mupidah, Mupidah Mursalin, Muhammad Mursalin, Muhammad Muslich Hidayat N, Nelfa Nafisah Hanim Nasra, Nelfa Nasution, Marnis Nawirah Nawirah Ni Ketut Puji Astiti Laksmi Nida, Qatrun Nilawati Nilawati Nisa, Lutfiatul Khoirun Noviy Hasanah Nurfadhilla, Nurfadhilla Nurhidayah Nurhidayah Nurkamilia, Nurkamilia Nurkamilia, Nurkamilia Nurlia Zahara Nurrachmi, Layla Nuzula, Sayda Firdausi Oktaviani, Eva Ovianti, Ayu Andini Paliling, Paliling Pastari, Marta Pujiati, Wasis Puteri, Hanna Aanisah Juliant Putri, Mawar Eka Puwandani, Eranikan Rahma Rahmah Nurjannah, Nyayu Rahmat Hidayat Rahmi Rahmi Ramadhany, Nerisha Putri Rehana, Rehana Ridawati, Indah Dewi Risa Nursanty Rista Novitasari Romli SA Rosmini, Sitti Rusnaidi Safitri, Husnaina Mailisa Safrika, Dessy Samsul Kamal Sapitri, Isma Sari , Komala Sartika, Fani Satria, Defni Sentosa, Getar Dana Siagian, Yusnaini Sipinte, Mardhatillah Siti Fatimah Soewito, Bambang Sri Anugrah Natalina, Sri Anugrah Sri Wahyuni suhendar, uki Sukmawaty, Eka Sulystianingrum, Resti Abidah Suryani Suryani Susmini, Susmini Syahirul Alim Syaiful Rachman Syaiful Zuhri Harahap Syakila, Tjoet Aghnia Telasih, Ni Putu Resti Tri Octamil, Mutiara Ul 'Izzah, Nida Ulfiyah, Muna WAHYUDI Wibowo, Wahyu Dwi Ari Wiwin Martiningsih Yogi, Yogi Yoviyanti, Rifkah Yunika Putri, Angelia Nesma Yunike, Yunike Yusep Mulyana Zulkifli N