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All Journal EL-MUHASABA JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Jurnal Akuntansi Bisnis Jurnal Ilmiah Ekonomi Islam Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Jurnal Akuntansi Aktual JABI (Jurnal Akuntansi Berkelanjutan Indonesia) EkBis: Jurnal Ekonomi dan Bisnis Dialektika: Jurnal Ekonomi dan Ilmu Sosial Jurnal Paradigma Journal of Contemporary Information Technology, Management, and Accounting Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Journal of Public and Business Accounting Maliki Islamic Economics Journal International Journal of Asian Business and Management (IJABM) Jurnal Ekonomi, Bisnis, dan Akuntansi Klabat Accounting Review Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan
Sulis Rochayatun
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Journal : EL-MUHASABA

 1 
IMPLEMENTASI PENGELOLAAN KEUANGAN BADAN USAHA MILIK DESA (STUDI DESA GONDOWANGI KECAMATAN WAGIR KABUPATEN MALANG) Rofidah, Naily; Rochayatun, Sulis
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.v11i1.7599

Abstract

Village development is the focus of national development because the village is a sub-section of the national territory that directly manage the society. Nowdays villages are required to have BUMDes as a leading organization aimed to optimize village potential (Wargiyat, 2015). The management of BUMDes must be in accordance with established regulations; financial management of BUMDes is guided by Regulation of The Minister of Village (Permendes) Number 4 of 2015 and Ministry of Home Affair regulations (Permendagri) 113 of 2015. Principles that must be upheld in the management of BUMDes are cooperative, participatory, emancipatory, transparent, accountable, and sustainable.The purpose of this study is to determine the financial management of BUMDes Gondowangi in Gondowangi Village, Wagir District, Malang Regency. The type of this research is qualitative with a case study approach. The conclusions that can be taken are financial management carried out by BUMDes Gondowangi is still simple. The planning is done by holding a meeting of each unit to form the budget plan (RAB). Implementation is carried out using receipts as proof of disbursement of funds. However, the administration is done by recording cash income and expenditure. Then, Recording which is carried out is still general. Accountability is carried out by giving a report to the regional consultative committee (BPD) of Village and Community and Village Empowerment and Service (DPMD) of Malang District, as well as sending a soft file to the Ministry of Village, and delivering it to the community together with the village meeting. The accountability of regular activities in 2017 is also carried out by BUMDes Gondowangi in village meetings. Supervision in the form of guidance from the governor and regent / mayor has not been obtained by BUMDes Gondowangi. 
MEMAKNAI IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY MENUJU SUSTAINABILITY DALAM PERSPEKTIF SOCIAL PRACTICE BOURDIEU Rochayatun, Sulis
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.v12i2.12010

Abstract

This study aims to interpret the implementation of CSR in achieving corporate sustainability studied with Bourdieu's social practice theory. This study uses an interpretive paradigm with a phenomenological approach. The research location is PT. Tirta Investama - Pasuruan Keboncandi Factory. Data collection was carried out by conducting in-depth interviews with key  informants who took turns to obtain data triangulation.The results showed that the implementation of CSR on the research site was well organized and structured and became a permanent and incidental program. CSR is implemented based on the principle of "dual commitment", which is the belief that if a company wants to be successful in business, the company must be successful socially. The process of defining and understanding CSR towards corporate sustainability is pursued by forming a habitus, maintaining the existence of capital and mastering the field, this is in line with Bourdieu's concept of social practice.
Competencies and Knowledge of Internal Auditor in Islamic Financial Institution : A Literature Review Gina Nabila; Sulis Rochayatun; Fajar Hafandi
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 14, No 1 (2023): 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.v14i1.18037

Abstract

Purpose: Recently, the phenomenon of internal audits in Islamic financial institutions is that the fulfillment of sharia principles has not run ideally. This study aims to examine the competence and experience of internal auditors in Islamic financial institutions using a literature review. Method: Data collection techniques were used to search for relevant articles through databases on Emerald, Springer, and Google Scholar by emphasizing keywords related to the theme. Results: The results show that empirical evidence states that the competence and experience of internal auditors in Islamic financial institutions need to be added with several things related to competence and knowledge in accordance with Islamic law, such as knowledge of Islamic principles and laws, especially in fiqh muamalah; a strong understanding of As-Sunnah and Islamic jurisprudence such as ushul fiqh; understanding of accounting and auditing standards that apply within the national territory, as well as standards adopted by other Muslim countries that have implemented sharia auditing and have the competence to argue about the provisions and objectives of sharia. Implications: The implications of this study are expected to be a reference for improving the quality of internal audits in Islamic financial institutions so that they can run in harmony with sharia provisions and principles.Novelty: This study has differences from the studies that have been done before which the difference lies in the object of internal audit in Islamic Financial Institutions and research methods literature review. Therefore, in the next study is expected to conduct research on one of the Islamic financial institutions so that the results obtained can be more specific in accordance with the knowledge and competence of internal auditors at the institution.
The Role of Ethics, Competence, Auditor Independence, and Audit Fees on Audit Quality: A Literature Review Krisnia, Irna; Rochayatun, Sulis; Hafandi, Fajar
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 15, No 2 (2024): 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.v15i2.24654

Abstract

Purpose: Auditors are a profession that plays a crucial role in assessing the fairness of financial reports and producing quality reports. This research aims to examine the factors that influence audit quality using a literature review. Method: This research was conducted using the literature review method by collecting theories and previous research results relevant to the theme raised. Results: The results of this research show that empirical research reveals the importance of auditor ethics, auditor competence, auditor independence, and audit fees in maintaining the quality of audit results. The determinants of audit quality are expected to be the auditor's attention so that in the future they can work with more responsibility, objectivity, and honesty in every action and decision. Implications: The implications of this research are expected to be taken into consideration in the formulation of policies related to improving audit quality so that the output of audit results is truly in accordance with the provisions, professional code of ethics of public accountants, and represents the real situation. Novelty: This research is different with the previous research, what will be discussed in this research is the role of ethics, competence, independence, also audit fees in improving the quality of audits. The selected factors have not been combined by previous researchers.
Co-Authors A'yunin, Qurratin Ainurfirza Dwi Alvianti Andriyani, Fitriya Cipto Wardoyo Fahrur Rozi Fajar Hafandi Firdaus Indra Faradiba Fitriya Andriyani Fitriya Andriyani Fitriya Andriyani Gina Nabila Gunartin . Hafandi, Fajar Heri Pratikto Husnah, Silvina Ima Rahmawati Khowatim, Khusnul Krisnia, Irna Laily Nur Sa’ida Marida Fandi Setiawan Meldona Nisak, Ifa Azzakyatun NISWATIN, KHOIRUN Oktaviani, Devi Puji Handayati Ratna Dwi Nastiti Rofidah, Naily Rosmiza Bidin Safitri AR, Sri Wahyuni Selfiana, Cici Shachariyah, Nafachatus Sri Andriani Sri Andriani Wirdaniya Binti Rohana