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<![CDATA[Analisis Arus Kas dalam Menentukan Tingkat Likuiditas Perusahaan (Studi Kasus pada Koperasi Jasa Keuangan Syariah (KJKS) Mawar Karanggeneng, Kabupaten Lamongan Periode Januari–Oktober 2013) ]]>
<![CDATA[Rahayu, Nurvita Diah]]>
<![CDATA[ Akuntansi: Jurnal Akuntansi Integratif Vol. 1 No. 1 (2015): Volume 1, Nomor 1, April 2015 ]]>
Publisher : <![CDATA[Prodi Akuntansi UIN Sunan Ampel Surabaya ]]>
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DOI: 10.29080/jai.v1i1.7
<![CDATA[Penelitian ini ditujukan untuk menjawab rumusan masalah, bagaimana arus kas dari aktivitas operasi, aktivitas investasi, dan aktivitas pendanaan pada KJKS MAWAR, Karanggeneng Kabupaten Lamongan; Bagaimana tingkat likuiditas perusahaan pada KJKS MAWAR, Karanggeneng Kabupaten Lamongan; Bagaimana analisa arus kas dalam menentukan tingkat likuiditas perusahaan pada KJKS MAWAR, Karanggeneng Kabupaten Lamongan. Teknik pegumpulan data dilakukan dengan cara observasi, wawancara, dan dokumentasi. Sedangkan untuk analisis data menggunakan teknik analisis deskriptif verifikatif. Untuk mengetahui tingkat likuiditas suatu perusahaan dapat dihitung dengan menggunakan rasio likuiditas, dalam penelitian ini menggunakan rasio lancar (current ratio) dan rasio kas (cash ratio). Hasil penelitian menunjukan bahwa tingkat likuiditas KJKS MAWAR terlalu tinggi, ditunjukkan dengan tingkat current ratio diatas 100%, sehingga banyak dana yang menganggur. Tingkat cash ratio lebih dari 2 : 1 hal ini menunjukkan bahwa KJKS MAWAR mampu memenuhi kewajiban jangka pendeknya dengan menggunakan kas yang ada. Dapat disarankan kepada KJKS MAWAR untuk dapat lebih memanfaatkan atau memaksimalkan penggunaan dana yang dimiliki ke sektor lain seperti investasi ke perusaahaan yang sesuai dengan prinsip-prinsip syariah.]]>
<![CDATA[Analisis Sistem Informasi Akuntansi Zakat, Infak, dan Sedekah (ZIS) pada BAZ di Jawa Timur ]]>
<![CDATA[Bashori, Ahmad Hasan]]>
<![CDATA[ Akuntansi: Jurnal Akuntansi Integratif Vol. 1 No. 1 (2015): Volume 1, Nomor 1, April 2015 ]]>
Publisher : <![CDATA[Prodi Akuntansi UIN Sunan Ampel Surabaya ]]>
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DOI: 10.29080/jai.v1i1.8
<![CDATA[Penelitian ini membahas tentang Sistem Infomasi Akuntansi Zakat, Infak, Sedekah (ZIS) pada BAZ di Jawa Timur. Penelitian ini ditulis untuk mengetahui pelaksanaan sistem informasi akuntansi pada BAZ di Jawa Timur dan membahas tentang kesesuaian laporan keuangan BAZ di Jawa Timur dengan PSAK No. 109. Penelitian ini merupakan hasil penelitian lapangan (fieldresearch) dengan menggunakan metode pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan penerapan sistem informasi akuntansi oleh BAZ di Jawa Timur masih belum efektif dan efisien karena masih menggunakan sistem manual begitu juga tidak digunakannya program yang diberikan oleh BAZNAS pusat yang dapat membantu kinerja BAZ di Jawa Timur, serta sistem akuntansi yang diterapkanoleh BAZ di Jawa Timur masih belum menggunakan PSAK No. 109. Pada sistem prosedur pembuatan laporan keuangan, hanya menggunakan laporan arus kas saja dan masih belum mengacu pada PSAK 109. Adanya praktik yang kurang sehat dalam melaksanakan tugas dan fungsi yakni tidak adanya nomor urut formulir bukti penerimaan dana sehingga menimbulkan potensi manipulasi. Selain itu, pengendalian internal BAZ di Jawa Timur belum maksimal karena tidak ada pengawasan khusus yang dilakukan oleh pengurus BAZ di Jawa Timur kepada pelaksana harian.]]>
<![CDATA[Penerapan Sistem Accurate pada Arus Kas di CV. Anugrah Unika Mekanik Sidoarjo Tahun 2017-2018 ]]>
<![CDATA[Dwi Setyo, Ananta]]>
<![CDATA[ Akuntansi: Jurnal Akuntansi Integratif Vol. 5 No. 1 (2019): Volume 5, Nomor 1, April 2019 ]]>
Publisher : <![CDATA[Prodi Akuntansi UIN Sunan Ampel Surabaya ]]>
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DOI: 10.29080/jai.v5i01.153
<![CDATA[This journal is the result of qualitative research that aims to answer questions about how the Implementation of Accurate Systems in Cash Flow and the Implications of the Application of the Accurate System to Cash Flow in CV. Grace of Sidoarjo Mechanics for 2017- 2018. The method used in this study is qualitative with a type of case study research. The researcher collected data through interviews with the finance department and documentation, the data analysis technique used in this study was from the results of interviews and documentation, then the data obtained was processed and analyzed after it was concluded and interpreted. The results of this study indicate that: The cash flow accounting information system applied to the CV. Anugrah Unika Mekanik uses a manual system. Cash flow in not using a computerized system and manual recording and reporting causes many documents to be lost, incomplete, and not neatly arranged. The use of Accurate Accounting Software can overcome the shortcomings mentioned and increase work efficiency and effectiveness.]]>
<![CDATA[Implementasi Peraturan Menteri Keuangan No. 76 Tahun 2008 tentang Pedoman Akuntansi dan Pelaporan Keuangan Badan Layanan Umum di Pusat Bisnis UIN Sunan Ampel Surabaya ]]>
<![CDATA[Adrianto, Anas]]>
<![CDATA[ Akuntansi: Jurnal Akuntansi Integratif Vol. 5 No. 1 (2019): Volume 5, Nomor 1, April 2019 ]]>
Publisher : <![CDATA[Prodi Akuntansi UIN Sunan Ampel Surabaya ]]>
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DOI: 10.29080/jai.v5i01.154
<![CDATA[This journal aims to find out how the implementation of the Minister of Finance Regulation No. 76 of 2008 concerning Accounting and Financial Reporting Guidelines for public service agencies in the operationalization of any obstacles experienced by the Business Center in presenting financial reports in accordance with PMK No. 76 of 2008 concerning Accounting and Financial Reporting Guidelines of public service agencies. The research methodology used is a qualitative approach with a type of case study research approach. Data collection was carried out through interviews with several informants. Then analyzed using descriptive analysis methods. The results of this study are in the presentation of financial statements, the Business Center has made financial reports in accordance with Minister of Finance Regulation No. 76 of 2008, only the Business Center has not presented Notes to Financial Statements. The constraints experienced by the Business Center in presenting financial reports in accordance with the Minister of Finance Regulation No.76 are those that are inadequate and do not yet have the ability to prepare financial statements.]]>
<![CDATA[Pengaruh Sosialisasi Pajak, Penerapan PP No. 46 Tahun 2013, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Badan UMKM di Sidoarjo ]]>
<![CDATA[Shinta Octavianingrum, Dwi]]>
<![CDATA[ Akuntansi: Jurnal Akuntansi Integratif Vol. 5 No. 1 (2019): Volume 5, Nomor 1, April 2019 ]]>
Publisher : <![CDATA[Prodi Akuntansi UIN Sunan Ampel Surabaya ]]>
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DOI: 10.29080/jai.v5i01.155
<![CDATA[This journal aims to determine the effect of tax socialization, the application of PP No. 46 of 2013 and tax sanctions on tax compliance of MSME corporate bodies in Sidoarjo both partially and simultaneously. This study also aims to find out which independent variable most influences the dependent variable, namely tax compliance of MSME agencies in Sidoarjo. The research method used in this study is a quantitative approach. The sample used amounted to 100 obtained using the Slovin formula. The technique used in sampling is by the NonProbability Sampling technique. Data collection is done by distributing questionnaires. Data were analyzed using IBM SPSS Statistics 24 with multiple linear regression analysis techniques. The results of the study showed that tax socialization and tax sanctions significantly affected the taxpayer compliance of SMEs in Sidoarjo. While the application of PP No. 46 of 2013 does not partially affect the dependent variable. However, simultaneous third independent variables significantly influence taxpayer compliance]]>
<![CDATA[Perancangan Sistem AZIS (Akuntansi Zakat, Infaq, dan Sedekah) pada Organisasi Pengelola Zakat dalam Menghasilkan Laporan Keuangan ]]>
<![CDATA[Lathifa, Nurul]]>
<![CDATA[ Akuntansi: Jurnal Akuntansi Integratif Vol. 5 No. 1 (2019): Volume 5, Nomor 1, April 2019 ]]>
Publisher : <![CDATA[Prodi Akuntansi UIN Sunan Ampel Surabaya ]]>
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DOI: 10.29080/jai.v5i01.156
<![CDATA[Zakat is a treasure that must be released by any Muslim in accordance with the provisions of sharia to be given to those who deserve it (mustahiq). The law of zakat is obligatory (fard) upon every Muslim who has fulfilled certain conditions. The potential of zakat in Indonesia so many, but the management of zakat that Zakat Organization do, is not optimal. The financial statements are produced still different. Zakat Organization is required a good accounting information system to produce reliable and accurate financial reports. Therefore, using descriptive qualitative case study approach, researchers try to apply PSAK No.109 in the process of preparing financial statements zakat and infaq of Zakat Organization with design an accounting information system includes the structural design of the accounting process that starts from the identification and grouping transaction, accounting policies, chart of accounts are used, transaction journals, ledgers. So that in the end will produce financial statements a accordance with PSAK No. 109 which consists of balance sheet, statement of changes in funds, statement of changes in assets under management, and cash flows.]]>
<![CDATA[Analisis PSAK 109 terhadap Pengakuan, Pengukuran, Penyajian, dan Pengungkapan Dana Non Halal Periode Januari-Desember 2017 (Studi Kasus pada LAZ Dompet Amanah Umat Sidoarjo) ]]>
<![CDATA[Choir, Uswatul]]>
<![CDATA[ Akuntansi: Jurnal Akuntansi Integratif Vol. 5 No. 1 (2019): Volume 5, Nomor 1, April 2019 ]]>
Publisher : <![CDATA[Prodi Akuntansi UIN Sunan Ampel Surabaya ]]>
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DOI: 10.29080/jai.v5i01.157
<![CDATA[This journal is the result of qualitative research that aims to answer questions about how the implementation of recognition, measurement, presentation, and disclosure of the Dompet Amanah Umat LAZ Non-Halal LAZO fund and its analysis. The research method used is qualitative with the type of case study research. Data collection through interviews with the finance department and secretary of LAZ Dompet Amanah Umat Sidoarjo and documentation, data analysis techniques used in this study are from the results of interviews and documentation, then the data that has been obtained is processed and analyzed after it has been concluded and interpreted. The results of the study indicate that amil has acknowledged the addition of funds obtained from conventional bank interest as non- expensive funds according to the amount received. Amil has also provided non-halal funds that have been separated from zakat, infaq, and alms funds. However, the journaling and disclosure at the LAZ Dompet Amanah Umat is not in accordance with PSAK 109. Amil has not been able to raise the existence of non-halal funds at the time of disclosure]]>
<![CDATA[Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan dengan Earnings Management sebagai Variabel Mediasi ]]>
<![CDATA[Nanda Soemarsono, Prinintha]]>;
<![CDATA[Alkausar, Bani]]>
<![CDATA[ Akuntansi: Jurnal Akuntansi Integratif Vol. 5 No. 2 (2019): Volume 5, Nomor 2, Oktober 2019 ]]>
Publisher : <![CDATA[Prodi Akuntansi UIN Sunan Ampel Surabaya ]]>
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DOI: 10.29080/jai.v5i02.184
<![CDATA[The purpose of this study was to determine the ability of earnings management to be a mediating variable in the relationship between and corporate social responsibility to corporate value of the investor / prospective investors. The sample used in this study was 108 companies that entered the competition Indonesia Most Trusted Company between 2009 and 2014. Path analysis is used by researcher to determine direct and indirect effect between exogenous and endogenous variables in this study. Hypothesis testing is done using SPSS ver. 20. The results obtained in this study corporate social responsibility has a positive influence on the enterprise value, and earnings management has a negative effect on the enterprise value. Earnings management can not be a mediating variable in the relationship between corporate social responsibility with the enterprise value.]]>
<![CDATA[Pengaruh Laba Akuntansi dan Arus Kas Operasi terhadap Return Saham pada Perusahaan yang Terdaftar di Jakarta Islamic Index ]]>
<![CDATA[Rahmawati, Dewi]]>
<![CDATA[ Akuntansi: Jurnal Akuntansi Integratif Vol. 5 No. 2 (2019): Volume 5, Nomor 2, Oktober 2019 ]]>
Publisher : <![CDATA[Prodi Akuntansi UIN Sunan Ampel Surabaya ]]>
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DOI: 10.29080/jai.v5i02.216
<![CDATA[This study aims to determine the effect of accounting earnings and operating cash flow in partial, simultaneous, and the most dominant variables that influence on stock returns in companies listed on the Jakarta Islamic Index. The research method used is associative quantitative. The analysis technique is multiple regression analysis. This research was conducted using a selected sample of 16 companies registered in the Jakarta Islamic Index for the 2014-2017 period, so that the research data from 64 annual financial reports. Data collection is done by means of documentation that is taking from the internet and literature. Based on the results of research that was tested through a t test or partially by the SPSS test it was concluded that accounting profit and operating cash flow affect stock returns. For the F test it was concluded that accounting earnings and operating cash flows simultaneously affect stock returns. The test results of the most dominant variable are accounting earnings because the significance value is close to zero and shows the greatest beta value.]]>
<![CDATA[Pengaruh Tax Avoidance terhadap Kinerja Perusahaan ]]>
<![CDATA[Rokhmah, Ainur]]>
<![CDATA[ Akuntansi: Jurnal Akuntansi Integratif Vol. 5 No. 2 (2019): Volume 5, Nomor 2, Oktober 2019 ]]>
Publisher : <![CDATA[Prodi Akuntansi UIN Sunan Ampel Surabaya ]]>
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DOI: 10.29080/jai.v5i02.218
<![CDATA[This study aims to address the problem formulation related to the effect of tax avoidance on the performance of manufacturing companies which are proxied by return on assets (ROA). The research method used is a quantitative approach with a causal or causal form. The research technique used is multiple regression analysis using SPSS Statistics Version 23. The number of samples in this study were 97 company financial reports from a total population of 153 manufacturing company financial statements in 2017. The data used in this study are secondary data with Data is collected by means of documentation that is taking from the Indonesia Stock Exchange website and literature. This study found that tax avoidance has a negative effect on company performance, which means that the more companies reduce tax avoidan ce actions, it can improve company performance. This study also found that leverage has a negative effect on company performance, which means the higher leverage can reduce company performance.]]>
