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All Journal Ulul Albab: Jurnal Studi Islam El-HARAKAH : Jurnal Budaya Islam Journal of Economic, Bussines and Accounting (COSTING) Akuntansi : Jurnal Akuntansi Integratif Jurnal Riset Akuntansi Politala Wiga : Jurnal Penelitian Ilmu Ekonomi Akuntansi'45 Jurnal Akuntansi dan Keuangan Journal of Trends Economics and Accounting Research Jurnal Ilmiah Manajemen dan Akuntansi
Ahmad Fahrudin Alamsyah
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

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Etika Dalam Konteks Keagenan Organisasi Nirlaba Alamsyah, Ahmad Fahrudin
ULUL ALBAB Jurnal Studi Islam Vol 4, No 1 (2002): Islamic Studies
Publisher : Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (579.467 KB) | DOI: 10.18860/ua.v4i1.6118

Abstract

This study tries to dig ethics problems related to an agent relationship among principal (donor) and agent (management). Agent relationship structure can be drawn in equity theory construction, being based on SFAS No. 117 by three characteristic restricted net asset (unrestricted, temporary restricted, and permanently restricted). Ethics problems anticipated will be relevant to its storey; level restricted net asset, and the solution which on the market public monitoring through financial reporting and audit ·which the standard. Last, the non profit organizational complexity requires assessment of agent efficiency done not only quantitatively but also qualitatively so that the ethics approach suitable to implement at this organizational type.
Menyingkap Feminisme Perspektif Akuntansi Islam Ahmad Fahrudin Alamsyah
el Harakah: Jurnal Budaya Islam Vol 3, No 1 (2001): EL HARAKAH
Publisher : UIN Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1692.882 KB) | DOI: 10.18860/el.v3i1.4687

Abstract

Modern culture is actually dominated by masculine traits, such as material life, expansive rational, exploitative, competitive, egoistic, quantitative, and so on. Femininity will give a place to masculinity to power while femininity is behind. This is evident from the existence of a comparative study between mainstream accounting and Shari'ah accounting, in an attempt to expose the Ah-Shari'ah feminism that has been marginalized. This paper discusses Islamic accounting perspective as a new paradigm. The essence of Islamic accounting is essentially an attempt to deconstruct modern accounting into a more humanist and value-packed form. Shari'ah accounting is a new technology that shows that social, moral, and spiritual values are an important concern in determining the principles to be developed. Therefore, the concept of accountability in shari'a accounting is more emphasis on two mutually balanced sides of the concept of responsibility in the context of Hamblum minallah and Hamblum minannas. In the first concept is a form of manifestation of worship, which relates between human beings as being with Al-lah as-the Creator. While the second refers more to the existence of human beings as social beings. This form of accountability is manifested in the objectives of shari'ah accounting. Budaya modern sebetulnya didominasi oleh sifat maskulin, seperti kehidupan yang material, rasional ekspansif, eksploitatif, kompetitif, egois, kuantitatif, dan sebagainya. Femininitas akan memberikan tempat kepada maskulinitas untuk berkuasa sementara femininitas berada di belakang. Hal ini tampak dari adanya suatu studi komparatif antara akuntansi mainstream dengan akuntansi Syari’ah, sebagai upaya untuk menyingkap feminisme Ah-Syari’ah yang selama ini terpinggirkan. Tulisan ini membahas perspektif akuntansi Islam sebagai paradigma baru. Esensi dari akuntansi Islam pada dasarnya merupakan sebuah upaya mendekonstruksi akuntansi modem ke dalam bentuk yang lebih humanis dan sarat nilai. Akuntansi syari’ah merupakan suatu teknologi baru yang menunjukkan bahwa nilai sosial, moral, dan spiritual menjadi suatu perhatian penting dalam penetapan prinsip-prinsip yang akan dikembangkan. Oleh karena itu konsep akuntabilitas pada akuntansi syari’ah lebih menekankan pada dua sisi yang saling berimbang yakni konsep pertanggunggungjawaban dalam konteks Hamblum minallah dan Hamblum minannas. Pada konsep pertama merupakan bentuk manifestasi dari ibadah, yang berhubungan antara manusia sebagai mahluk dengan Al­lah sebagai-Sang Pencipta. Sedangkan yang kedua lebih mengacu pada eksistensi manusia sebagai mahluk sosial. Bentuk akuntabilitas tersebut dimanifestasikan dalam tujuan akuntansi syari’ah.
Sistem Informasi Akuntansi (SIA) dalam Perspektif Agency Theory Ahmad Fahrudin Alamsyah
el Harakah: Jurnal Budaya Islam Vol 8, No 3 (2006): EL HARAKAH
Publisher : UIN Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (697.326 KB) | DOI: 10.18860/el.v8i3.4604

Abstract

Since agency theory was found in 1970th by US accounting experts, the reliability of accountancy role as information media for people outside company was questioned. Agency theory explaining risk problem between principals and agents resulting from cooperation between principals and agents frequently discusses the role of accounting information as relating media between both sides. Although agents have the real and complete information on the operational and performance of the company, they would not expose them wholly to the principals. It is due to several factors such as information display, the management requirement to uncover any weakness, and time allotted. As a result, it brings the insight discrepancy between principals and agents and the information difference (assymetric) of agents that make them often report invalid information to earn expected advantages. This moral hazard urges the principals to implement controlling system to watch management behavior as trustable (amanah) holders. Sejak teori keagenan ditemukan pada tahun 1970 oleh ahli akuntansi AS, keandalan peran akuntansi sebagai media informasi bagi orang-orang di luar perusahaan dipertanyakan. Teori agensi yang menjelaskan masalah risiko antara pelaku dan agen akibat kerja sama antara pelaku dan agen sering membahas peran informasi akuntansi sebagai media yang saling terkait antara kedua belah pihak. Meskipun agen memiliki informasi yang nyata dan lengkap tentang operasional dan kinerja perusahaan, walaupun agen tersebut tidak akan mengekspos mereka sepenuhnya kepada prinsipal. Hal ini disebabkan beberapa faktor seperti tampilan informasi, persyaratan manajemen untuk mengungkap kelemahan, dan waktu yang dialokasikan. Akibatnya, hal itu membawa perbedaan wawasan antara pelaku dan agen dan perbedaan informasi (asimetris) yang membuat mereka sering melaporkan informasi yang tidak benar untuk mendapatkan keuntungan yang diharapkan. Bahaya moral ini mendesak para pelaku untuk menerapkan sistem pengendalian untuk mengawasi perilaku manajemen sebagai pemegang amanah.
Konstruksi Konsep Akuntansi Islam: Suatu Upaya Membangun Akuntansi Humanis Ahmad Fahrudin Alamsyah
el Harakah: Jurnal Budaya Islam Vol 1, No 3 (1999): EL HARAKAH
Publisher : UIN Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.659 KB) | DOI: 10.18860/el.v1i3.4696

Abstract

The economy of capitalism is born out of a view that the prosperity of society can only be achieved if the production activity is left to the individual who is detached from the ties of moral, spiritual values, so as to wriggle all his desires. Conventional accounting developed within the capitalist mindset, certainly not apart from the values of capitalism which became the basis of the concept/theory used. Islamic accounting is a new technology that shows that the social, moral, and economic value of Islam becomes an important concern in determining the principles that will be developed. Accounting methods that cover all accounting principles that govern the community as a whole. Islamic accounting ultimately depends on the goal to be achieved by a perfect Islamic society. Islamic accounting will be able to contribute greatly to the progress of world accounting. Islam as rahmatan lil 'alamin should also provide an accounting concept that provides benefits to all of nature. Ekonomi kapitalisme lahir dari suatu pandangan bahwa kemakmuran masyarakat hanya dapat tercapai jika kegiatan produksi diserahkan kepada individu yang terlepas dari ikatan nilai-nilai moral, spritual, sehingga dapat melampiaskan semua hasratnya. Akuntansi konvensional yang dikembangkan dalam lingkungan pemikiran kapitalisme, tentunya tidak terlepas dari nilai-nilai kapitalisme yang menjadi dasar konsep/teori yang dipergunakannya. Akuntansi Islam merupakan suatu teknologi baru yang menunjukkan bahwa nilai sosial, moral, dan ekonomi Islam menjadi suatu perhatian penting dalam penetapan prinsip- prinsip yang akan dikembangkan. Metode akuntansi yang mencakup semua prinsip akuntansi yang mengatur masyarakat secara menyeluruh. Akuntansi Islam pada akhirnya tergantung pada tujuan yang ingin dicapai oleh masyarakat Islam yang sempurna. Akuntansi Islam akan dapat meniberikan kontribusi yang besar pada kemajuan akuntansi dunia. Islam sebagai rahmatan lil ’alamiin mestinya juga akan memberikan konsep akuntansi yang memberikan manfaat untuk sekalian alam. 
Etika dalam Konteks Keagenan Organisasi Nirlaba Ahmad Fahrudin Alamsyah
el Harakah: Jurnal Budaya Islam Vol 8, No 2 (2006): EL HARAKAH
Publisher : UIN Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.482 KB) | DOI: 10.18860/el.v8i2.4753

Abstract

This study tries to dig ethic problems related to agent relationship between principal and agent. Agent relationship structure can be drawn in equity theory construction, based on SFAS No. 117 by three characteristic restricted net asset (unrestricted, temporary restricted, and permanently restricted). Ethics problems anticipated will be related/relevant with its storey; level restricted net asset, and the solution which on the market public monitored through financial reporting and audit as the standard. The complexity of non-profit organizations requires effective assessment of agent efficiency done not only quantitatively but also qualitatively so that the ethic approach is well suited to be applied at this organizational type Penelitian ini mencoba menggali masalah etika yang berkaitan dengan hubungan agen antara principal dan agent. Struktur hubungan agen dapat ditarik dalam konstruksi teori ekuitas, berdasarkan PSAK No. 117 oleh tiga aset bersih yang dibatasi penggunaannya (tidak dibatasi, dibatasi sementara, dan dibatasi secara permanen). Masalah etika yang diantisipasi akan terkait dengan lantai; tingkat aset bersih yang dibatasi, dan solusi yang dipasarkan dipantau publik melalui pelaporan keuangan dan audit sebagai standar. Kompleksitas organisasi nirlaba memerlukan penilaian efektif terhadap efisiensi agen yang dilakukan tidak hanya secara kuantitatif tetapi juga secara kualitatif sehingga pendekatan etika sesuai untuk diterapkan pada tipe organisasi ini.
Determinants Of Human Development Index In Papua Province 2012-2021 Waridatul Afalia; Ikrima Hamda; Shella Aurelia Adriana; Ahmad Fahrudin Alamsyah; Novi Lailiyul Wafiroh
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 2 (2023): September 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i2.1076

Abstract

The Human Development Index (HDI) aims to emphasize that a country's development assessment should be based on the capabilities of its population. Papua, as the province with the lowest HDI in Indonesia, reflects the poor level of living and human development in Papua. Although Papua is a special autonomous region that receives an allocation of funds, its public services and people's welfare still lag behind other provinces in Indonesia. The purpose of this study is to understand how Special Autonomy Funds, Sharia Financing, Information and Communication Technology (ICT), and Average Length of School (ALS) affect the Human Development Index. This study uses Error Correction Model (ECM) as an analysis method. The results showed that ICT did not have a significant effect on HDI, Special Autonomy Fund had a negative influence in the short term and a positive influence in the long term, Average School Year had a positive influence in the short term and a negative influence in the long term, while Islamic Bank Financing had a positive influence both in the short and long term.
Perlakuan Akuntansi Biaya Lingkungan Pada Perusahaan Farmasi (Studi Pada PT. Sumber Obat Malang) Syehryl Meidiana Putri; Ahmad Fahrudin Alamsyah
Jurnal Riset Akuntansi Politala Vol 7 No 2 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i2.403

Abstract

This study aims to determine the accounting treatment of environmental costs in waste management efforts at PT Sumber Obat related to the process of identification, recognition, measurement, presentation, and disclosure of environmental costs. This research uses qualitative research methods with a case study approach. The results showed that PT Sumber Obat has carried out waste management very well and also pays attention to its responsibility to the surrounding community by holding CSR programs. In the application of environmental accounting, there are five stages of cost allocation. The identification stage is classified into 2 costs, namely operational costs (repair costs, maintenance costs, employee bonus salaries, chemical decomposition costs, administrative and general costs, donation costs) and environmental and AMDAL handling costs. The environmental cost recognition stage uses the accrual basis method which recognizes when transactions occur without reference to cash transfers. The measurement stage of environmental costs is by PSAK which uses rupiah units and uses the historical cost method. The presentation stage of environmental costs has not been separated from the financial statements and is made one with the company's operating costs included in the income statement. The disclosure stage shows that PT Sumber Obat has not disclosed related environmental cost reports, and there are no policies and notes related to environmental costs in the notes to the financial statements.
Pemetaan Tren: Analisis Bibliometrik dari Audit Report Lag yang Terindex Google Schoolar Aisyah Kamila Putri; Sri Andriani; Ahmad Fahrudin Alamsyah
AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 3 (2024): Juli 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v3i3.2820

Abstract

Financial reports are an important thing that is really needed by a company. The audit assessment has an impact on the financial reports that will be published. The study of audit delays is experiencing rapid growth. This has attracted the interest of many researchers to continue developing it, including analyzing internal and external company factors that influence audit delays. However, until now, publications related to this topic have not been well organized. This research aims to map research publications related to audit delays in a database context, with the keyword "audit delays" with the VOSviewer Bibliometric research study. The analytical method used is a quantitative method. Data sources were taken from journals indexed by Google Scholar, Sinta, and Emerald, then analyzed with the help of Publish or Perish and Mendeley Desktop software to screen the data. The results of this research show that in the Vosviewer Bibliometric study there are 3 Clusters and 24 main topics related to Audit Report Lag. This research provides an overview of relevant topic mapping for further research.
ANALISIS PENERAPAN PERLAKUAN DAN PENGUKURAN AKUNTANSI ASET TETAP MENURUT PSAK NO. 16 PADA RUMAH SAKIT ISLAM AMINAH DI KOTA BLITAR Mega Dwi Lestari; Ahmad Fahrudin Alamsyah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12429

Abstract

This research aims to explain the application of accounting treatment and measurement of fixed assets according to PSAK NO. 16 at the Aminah Blitar Islamic Hospital. This research uses a qualitative descriptive type of research, describing the overall facts regarding the fixed asset accounting policy applied at the Aminah Blitar Islamic Hospital. The data sources used were interviews, direct observation and documentation. Based on the research results, it shows that the accounting treatment and measurement of fixed assets carried out by the Aminah Blitar Islamic Hospital, some of its practices are in accordance with the rules contained in PSAK NO. 16 however there are several improvements that need to be made.
Pemetaan Penelitian Seputar Kualitas Audit : Analisis Bibliometrik Vosviewer Auria Revi Marisa; Ahmad Fahrudin Alamsyah; Sri Andriani
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3361

Abstract

This study was studied to analyze research maps related to Quality Audit with bibliometric Vosviewer studies. The techniques used in reviewing the data in this study are: (1) in a span of 10 years starting from 2014 to 2024 by utilizing the Publish or Perish application through google schoolar which uses the keyword Audit Quality with a result of 500. (2) Sorting out the metadata of the article in accordance with the criteria to be researched through the help of Mendeley. (3) Map the results of the VOSViewer bibliometric visualization related to Quality Audit by grouping based on the number of clusters and items. The results show that the number of publications about Audit Quality is divided into 3 clusters and 50 topic items related to Audit Quality. The involvement and role of this research is to visualize the main points of research related to Quality Audit. The results of this visualization can be used as a reference for the next researcher to carry out further research.
Co-Authors Aisyah Kamila Putri Auria Revi Marisa Fakhrul Fakhrudin Hidayatulloh, Muhamad Wahyu Ikrima Hamda Mega Dwi Lestari Novi Lailiyul Wafiroh Shella Aurelia Adriana Sherlyta Dwie Suwarno Putrri Sri Andriani Sri Andriani Syehryl Meidiana Putri Waridatul Afalia