Article Per Year (5 Year)
p-Index From 2020 - 2025
0.835
P-Index
This Author published in this journals
All Journal Akuntansi : Jurnal Akuntansi Integratif Journal MISSY (Management and Business Strategy) Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Journal of Accounting and Financial Issue
Baihaki, Ach.
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
UNTOUCHABLE COST DALAM PEMBENTUKAN HARGA POKOK PEROLEHAN PARA BANDOL TEMBAKAU DI MADURA Nawafil, Toriqin; Baihaki, Ach.; Zakhra, Aminatus
Journal MISSY (Management and Business Strategy) Vol 4 No 1 (2023)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Wiraraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/missy.v4i1.2327

Abstract

This study aims to analyze the process of the emergence of untouchable costs in the formation of the cost of acquisition of tobacco bandol in Madura. By using a descriptive qualitative approach. The results of this study indicate that, Untouchable costs arise because bandol ignores the expenditure of costs incurred during the tobacco trading process, starting from the announcement, purchasing, delivery, sorting, and weighing processes. So that that expenditure in the form of money, goods, services, or other resources that are issued outside the purchase price are only considered as operational costs. The error cost of sales will be trouble on the operasional profit of the entity.
STUDY ETNOGRAFI PEMBAYARAN OMPANGAN HAJATAN PERNIKAHAN DI DESA BATUKERBUY PAMEKASAN Hotimah, Hosnol; Baihaki, Ach.; Zakhra, Aminatus
Journal of Accounting and Financial Issue (JAFIS) Vol 4 No 1 (2023): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v4i1.2326

Abstract

Penelitian ini bertujuan untuk menganalisa pola transaksi keuangan atas pembayaran ompangan hajatan pernikahan di desa Batu Kerbuy Pamekasan dalam perspektif study etnografi, dengan jenis penelitian kualitatif deskriftif model Spradley. Hasil penelitian ini menunjukkan bahwa pembayaran ompangan atas sumbangan yang pernah diberikan sebelumnya, akan sangat bergantung kepada dua jenis alat pembayarannya, bisa terdiri dari uang ataupun barang. Nominal ataupun kuantitas yang harus dikembalikan akan sama-sama disadari oleh kreditur ataupun debitur berdasarkan instrumen budaya pendukung yang menyertai pelaksanaan remoh tersebut. Selain itu bisa bergantung pula kepada perakadannya, para pihak yang diundang, dan jenis undangan yang disebarkan. Pola pencatatannya juga menjadi unik, karena menggunakan organisasi sederhana kelompok remoh yang juga menyiapkan juru tulis sebagai bagian dari proses pencatatannya.
PERBANDINGAN KOMPLEKSITAS PENYAJIAN LAPORAN KEUANGAN ENTITAS NIRLABA MENGGUNAKAN PSAK 45 DIBANDINGKAN ISAK 35 Nisa, Saidatin; Malia, Evi; Baihaki, Ach.
Journal of Accounting and Financial Issue (JAFIS) Vol 4 No 2 (2023): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v4i2.2966

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis tingkat kompleksitas penyajian laporan keuangan berdasarkan PSAK 45 dibandingkan ISAK 35 dari persepsi pembuat laporan keuangan. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif-komparatif. Hasil penelitian menunjukan bahwa berdasarkan keempat indikator yaitu pemahaman pembuat laporan keuangan, ketentuan yang berlaku, akun yang bervariasi serta waktu penyusunan pada dasarnya lebih kompleks menggunakan PSAK 45 dibandingkan ISAK 35. Hal tersebut disebabkan karena pembuat laporan keuangan memiliki latar pendidikan akuntansi sehingga mempunyai pemahaman yang baik terkait standart pelaporan keuangan entitas nirlaba. Selain itu, Ketentuan dalam ISAK 35 lebih memudahkan pembuat laporan keuangan dalam menyajikan laporan keuangan karena dapat menyesuaikan deskripsi sesuai dengan kebutuhan entitas. Pengklasifikasian aset tidak lagi di dikelompokkan menjadi terikat permanen dan terikat kontemporer melainkan disatukan menjadi dengan pembatasan dari pemberi sumberdaya, hal tersebut akan mengurangi kompleksitas. Sedangkan waktu penyusunan laporan keuangan lebih cepat pengerjaannya menggunakan ISAK 35 apabila menggunakan program.
THE STUDY OF IMPLEMENTION OF SHARF ACCOUNTING TREATMENT AT PT. MARKAZ SARRAF PAMEKASAN Muhni , Abd.; Baihaki, Ach.; Zakhra, Aminatus
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 2 No 1 (2023): Prosiding Seminar International dan Call Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/semnas.v2i1.909

Abstract

This study aims to analyze the potential application of sharf accounting for foreign currency exchange transactions conducted by PT. Markaz Sharraf Pamekasan as an entity that organizes non-bank foreign exchange business activities by using qualitative research. The results of the study show that the application of sharf accounting for foreign exchange transactions has the potential to be carried out, because it is supported by the availability of sufficient regulations, both from Bank Indonesia as a regulator, DSN-MUI as a fatwa institution, and IAI which issues accounting standards. In addition, the dynamics of foreign exchange transactions have met the exchange criteria required by the three institutions. The challenge that still exists is the availability of competent resources in applying these sharf accounting standards, because changing the standards will also change the financial statements that must be presented.
Komunikasi Simbolik dalam Menentukan Harga Perolehan Jabatan Kepala Desa di Madura Baihaki, Ach.
Akuntansi: Jurnal Akuntansi Integratif Vol. 9 No. 1 (2023): Volume 9 Nomor 1 April 2023
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v9i1.1086

Abstract

This study aims to analyze the expenditure by using symbolic language as a proxy in election of head of village in Madura by using an interpretive qualitative method in order to enreach the meaning of the communication by the parties based on a cost accounting perspective, as identifying by the intention of the cost, as fix cost,variable cost, and semi variable cost. The results of the research point outed that there are many activities in the election of head of village process from before the nomination until the completion of the inauguration have cost dimension are nyaghêrêh, ekareng towa'ah, ghuruh, ajêgêh, angin tang ngin, tongket, and uniformity also in cigarret. The costs that must be incurred by the candidate as a fix cost and tend to be semi variable cost at the day of the election and also at the day of the inauguration. Some times the cost can continue until after becoming a village head. The variable cost are usually in order to influence voter decision from before voting day to the voting day.
Co-Authors Hosnol Hotimah Malia, Evi Muhni , Abd. Nawafil, Toriqin Nisa, Saidatin Zakhra, Aminatus