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Muhasabatuna: Jurnal Akuntansi Syariah
Published by Institut Agama Islam Syarifuddin Wonorejo Lumajang
ISSN : 27744388     EISSN : 27748855     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
MUHASABATUNA: Jurnal Akuntansi Syariah is a peer-reviewed and open-access platform that focuses on Accounting and Islamic Financial. The aim of MUHASABATUNA is to be an authoritative source of information on it’s focused. The scope of MUHASABATUNA are but strictly limited to: Syariah Accounting; Syariah Banking; Management Zakat, Infaq, Shodaqoh, and Waqf; Islamic Business Management; Syariah Insurance;
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 15 Documents
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Search results for , issue "Vol. 5 No. 2 (2023): December" : 15 Documents clear
The Influence of Implementing Accounting Information Systems, Internal Control Systems, and Human Resource Competence on the Quality of Lumajang Regency Government Financial Reports: English Neni Kurnia; Miqdad, Muhammad; Ika Wahyuni, Nining
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 5 No. 2 (2023): December
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v5i2.2669

Abstract

The aim of this study is to examine the effect of implementing accounting information systems, internal control systems and human resource competencies on the Quality of Financial Statements in the Lumajang Regency Government. The population in this study was 65 Regional Device Work Units (SKPD) and the sample of this study was 195 respondents consisting of the financial department, Kasubbag, & Accounting Officer at the Lumajang Regency Regional Devices Work Unit (SKPD). The sampling method uses the purposive sampling method. Hypothetical testing uses multiple linear regression analysis with the help of social package science (SPSS) statistical software Version 26. Questionnaires distributed using the Ordinal Scale measured through the Likert scale 1-5. Based on the results of the F test in this study it can be met that a significant level of 0.000 < 0.05. That is, the application of accounting information systems, internal control systems and human resource competencies simultaneously influences the quality of financial statements. The significant value of the t test for the accounting information system (X1) application variable is 0.002 < 0.05, for the internal control system variable (X2) is 0.004 < 0.05 , for human resource competency variable (X3) is 0.000 < 0.05. The significant value of the three variables < 0.05 which means that the variable has a positive and significant effect on the quality of financial statements so that the hypotheses H1, H2 and H3 are accepted. Based on test results the hypothesis shows that if the application of an accounting information system , internal control systems and human resource competencies owned by all SKPDs in Lumajang Regency are good so the financial statements of the Lumajang Regency Government will also be of quality in accordance with the characteristics mandated by the Regulations Government Number 71 of 2010 is relevant, reliable, comparable and understandable.
Unveiling the Impact of Risk on Income Smoothing of Indonesia Islamic Commercial Banks: English Lestari, Novia; Khomsatun, Siti
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 5 No. 2 (2023): December
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v5i2.2680

Abstract

This study aims to test whether bank risk (financing/credit risk, liquidity risk and operating risk) had an impact on Income Smoothing (measured through Loan Loss Provisions) in Indonesia Islamic Commercial Banks or not. The research sample used 11 Indonesia Islamic Commercial Banks that established before 2015 and listed in Financial Services Authority (OJK) From 2015-2019. 11 Samples were taken using purposive sampling. The data used are secondary data from quarterly financial report, 220 in total. Hypothesis testing is done by using panel data regression method. Based on the analysis that have been made, the results shows that the financing/credit risk and liquidity risk had no impact on income smoothing. Operating risk had negative effect. While Total Loans as control variable affected dependent variable. For the size, as other control variable, do not affect the dependent varible. This study contributes to enrich the literature about income smoothing and bank risk, especially regarding operational risk which is less discussed than financing and liquidity risk.
Urgency and Internal Control Practices in Islamic Boarding Schools in Indonesia: Principal and Accountant Perspectives Febriani, Dewi; Riski Nurarifah, Dwi
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 5 No. 2 (2023): December
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v5i2.2700

Abstract

Internal control in Islamic boarding schools (pesantren) plays a crucial role in ensuring their sustainability. This research aims to analyze principals' perceptions regarding the importance of internal control for pesantren in Indonesia. The study employs a quantitative method with descriptive statistical analysis and differential testing using SPSS 26 software. The sole variable utilized is internal control, encompassing all its indicators as instruments. The findings of this research indicate that principals perceive internal control as highly significant for the management of their pesantren, serving as a foundation and guideline to ensure adherence to the institution's vision, mission, and initial objectives. Furthermore, the study identifies relatively sound practices of internal control within pesantren, although there is room for improvement according to accountants' perceptions. Additionally, the differential test results reveal that there is no significant difference between the groups of pesantren tested, both in terms of urgency as perceived by principals and in terms of practices as evaluated by accountants.
Performance Analysis of Bank BNI Syariah Before and After Becoming Bank Syariah Indonesia (BSI): English Nasrifah, Maula
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 5 No. 2 (2023): December
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v5i2.2725

Abstract

The government's policy of merging three state-owned sharia banking companies provides market share opportunities for Bank Syariah Indonesia to support the growth of sharia banking. The three banks are Bank Syariah Mandiri (BSM), Bank Rakyat Indonesia (BRIS), and Bank Negara Indonesia Syariah (BNIS). The aim of this research is to describe the performance of Bank BNI Syariah before and after becoming Bank Syariah Indonesia using the filed research method with interview data which is then analyzed. The research results show that Islamic banks are experiencing very rapid development, so they require special strategies to become superior, one of which is by improving the banking service system and continuously making improvements. In the process, there have been several changes in the performance system of sharia banks, including increasing the types of financing and types of savings currently available at Indonesian sharia banks. Like pension savings which only came into existence when it was merged into Bank Syariah Indonesia and this was followed by other similar product
Job Satisfaction Mediates the Effect of Job Characteristics on Organizational Commitment (Study on Employees of PT. Marga Yumma Adventure): English Hidayat, Rachmat; Gede Supartha, I Wayan
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 5 No. 2 (2023): December
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v5i2.2748

Abstract

Organizational commitment is a strong desire of employees to survive and be actively involved in the organization to achieve the goals of the organization. The purpose of this study was to determine the effect of job characteristics on organizational commitment mediated by job satisfaction. This research was conducted at PT. Marga Yumma Adventure . The total population and samples taken were 63 respondents using a saturated sampling technique. Data collection was carried out through questionnaires and interviews. The analysis technique used is descriptive analysis, path analysis and sobel test. Based on the results of the analysis it was found that job characteristics had a positive and significant effect on organizational commitment. Job characteristics have a positive and significant effect on job satisfaction. Job satisfaction has a positive and significant effect on organizational commitment. Job satisfaction significantly mediates the relationship between job characteristics and organizational commitment. This means that the better the employees understand the characteristics of their work, the greater their job satisfaction, so that their commitment to the organization will increase. This study provides evidence that the factors influencing organizational commitment are job satisfaction through job characteristics and raises practical implications for PT. Marga Yumma Adventure and other companies to be able to use this research as a learning reference.

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