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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. 6 No. 1 (2024): Juny" : 15 Documents clear
Analysis Comparison Sharia Economy System in Indonesia and Malaysia Ahmad Firmansyah, Masyekha; Ubaidillah Zubair; Sri Wigati
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 1 (2024): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v6i1.2638

Abstract

The discussion in this journal covers the comparison of sharia economic systems found in Indonesia and Malaysia. The sharia economic system is a system that in its operations it is based on Islamic principles, which include the prohibition of usury (interest) and compliance with Islamic law. This study aims to identify differences and similarities in the implementation of the sharia economic system in the two countries, especially in the banking sphere. This study uses a comparative analysis method between policies and the sharia economic system in Indonesia and Malaysia. The results of this study show that although these two countries uses the same sharia economic system, but there are still differences in regulations And in financial institutions existing sharia on two that country.  
Analysis of Factors Affecting Land and Building Tax Revenue in Takalar District Hamzah, Linduaji; Samsinar; Azis, Muhammad
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 1 (2024): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v6i1.2654

Abstract

This research aims to determine how big the independent variables are, in this case the area of the building, the tax notice payable (SPPT) and the classification of tax objects simultaneously and partially and to analyze the most dominant variables on the level of land and building tax revenue in Takalar district as measured by based on NJOP, the population in this study is the Takalar Regency Regional Revenue Agency, while the sample used is PBB Tax Realization Data 2018-2022, building area data, tax return number data and tax object classification data using multiple liner regression analysis techniques using collection techniques documentation data whose data source comes from the regional revenue agency of Takalar Regency.The results of this research show: Based on the simultaneous test (F), the variable number of building areas (X1), the variable number of tax notices owed (X2) and the number of tax object classifications (X3) have a calculated F value of 42,590 and an F table value of 4.757 where 42,590 > 4.757, which means that variables X1, based on the partial test (t) of the variable total building area (X1) H0 is rejected and H1 is accepted because the calculated t value is > from t table where the calculated t on variable significant to variable y. based on the partial test (t) the variable tax notice payable (x2) h0 is accepted and h1 is rejected because the calculated t value < from t table where the calculated t on variable has a significant effect on the variable Y. based on the Partial Test (t) Tax object classification variable (X3) H0 is accepted and H1 is rejected because the calculated t value is < from t table where the calculated t on variable X3 is -0.805 and the t table is 2.446, where - 0.805 < 2.446, thus variable
Accountability Analysis of Village Financial Management in Sipaenre Village, Kindang District, Bulukumba District Nimra; Sahade; Idrus, Mukhammad
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 1 (2024): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v6i1.2659

Abstract

This research aims to determine the accountability of village financial management in Sipaenre Village, Kindang District, Bulukumba Regency. The variable in this research is the accountability of village financial management in Sipaenre Village. The population in this research is Village Officials, Village Financial Data and Documents from Sipaenre Village, Kindang District, Bulukumba Regency. The sample in this research is the Village Head. Village secretary. Village Treasurer, Community figure. Village Financial Data and Documents related to the problem studied. Data collection techniques use interviews and documentation. The data analysis technique uses qualitative descriptive analysis. The results of this research indicate that village financial management in Sipaenre Village, Kindang District, Bulukumba Regency is quite in accordance with Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management.
Analysis of The Effect Financial Ratios as Basis For Measuring Financial Performance in Bank Syariah Indonesia Nadiyah Yusriyyah; Rahmawati Khoiriyah
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 1 (2024): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v6i1.2667

Abstract

Bank Syariah Indonesia was formed through the consolidation of PT Bank BRIsyariah Tbk, PT Bank Syariah Mandiri, and PT Bank BNI Syariah.   Bank Syariah Indonesia aims to establish a sharia-compliant bank that will be a source of national pride, stimulate economic growth, and enhance the well-being of the broader community. The funds originate from the revenue generated by the profit sharing mechanism.   The presence of several rivals and the prevailing economic uncertainties in Indonesia contribute to the instability observed in the banking sector. Hence, it is imperative to evaluate the financial performance of Bank Rakyat Indonesia Syariah by employing ratio analysis to analyze its financial performance.   This study use computations generated from financial statement data. The tests employed include classical assumption tests, multiple linear analysis research models, and simultaneous tests for coefficients of determination. The findings indicated a partial impact on the Current Ratio.
Analysis of Revenue Recognition Based on PSAK No. 23 at PT PLN (Persero) UIP3B Sulawesi Ratu Winda, Gusrianti; Azis, Muhammad; Masnawaty
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 1 (2024): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v6i1.2675

Abstract

The purpose of this research was to find out whether the method applied by PT. PLN (Persero) UIP3B Sulawesi in recognizing and measuring its income is in accordance with the Statement of Financial Accounting Standards (PSAK) No. 23. The method used in this research is a qualitative descriptive method using primary data obtained from interview techniques and direct observation with company finance staff, as well as using secondary data from income recording documents and financial reports of PT PLN (Persero) UIP3B Sulawesi. The results of this research indicate that PT PLN (Persero) UIP3B Sulawesi recognizes revenue based on the Accrual Basis concept . Where revenue is recognized when services have been provided even though cash has not been received or is in accordance with Statement of Financial Accounting Standards (PSAK) No. 23 and income is measured using fair value.
The Role of Tourism Accounting in The Context of Sustainable Tourism Imansari, Lisa Cahyani
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 1 (2024): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v6i1.2686

Abstract

Sustainable tourism as a development concept for sustainable tourism that can provide long-term impacts. Beyond just offering entertainment, sustainable tourism is expected to have positive impacts on the environment, social, cultural, and broader economic aspects for both the local community and visiting tourists. The purpose of this research is to examine and analyze the role of Tourism Accounting in supporting the success of Sustainable Tourism, with a case study on Rembangan Tourism in Jember. This research is based on a qualitative perspective or paradigm using a case study design. The results of this research show that tourism accounting in Rembangan Tourism has provided significant support in meeting the criteria for sustainable tourism.
Mrs Parman's Money Lottery According to an Accounting Scientific Perspective Neni Kurnia
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 1 (2024): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v6i1.2688

Abstract

This research aims to analyze Mrs Parman's money inheritance with a qualitative approach analyzed in the perspective of investment accounting, accounts receivable, time value for money, donations and income formed / owned. The population in this study was community residents in Lumajang Regency. This sampling using Purposive Sampling of residents in Dawuhan Lor Village. This study uses primary data sources and secondary data with observation, interview and documentation techniques. Another economical motive of most members of the inheritance is to make the legacy one of the instruments for obtaining investment funds such as for buying houses and precious metals, as a perspective of a receivable for the inheritance member who gets the lottery in the beginning because the person who gets the initial draw must pay the remaining amount of money from the month he has not paid, where payments must be made every month during the draw and that can be said to be due for payment of receivables bills, is a time value for money that is subject to nominal value at current money can experience a difference with the nominal value of money in the future value of the inheritance money obtained, is a contribution, namely in the inheritance of this Mrs Parman that one time the lottery is given to the manager of inheritance as a payment of services where it is in accounting science can be said as a contribution and is an instrument of income formed/hilarious because of the sluggishness of this inheritance, someone has recorded his income post even though money has not been received, because they have already carried out substantially activities that can hike the benefits or noise inherent in the income, namely by engaging in an inheritance agreement and having made regular inheritance payments every month so that can be covered in a hobbled income criteria.
Analysis of Accounting Information System Implementation Cash Expenditures for Official Travel Costs at The Large Hall of South Sulawesi Teacher Drivers Febriana, Triah; Dunakhir, Samirah; S, Masnawaty
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 1 (2024): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v6i1.2701

Abstract

This research aims to find out how the cash disbursement accounting information system for official travel costs is implemented at the South Sulawesi Teacher Mobilization Center. The variable for this research is the Cash Expenditure Accounting Information System for Official Travel Expenses. Data collection was carried out using documentation, observation and interviews to complete the required information. The analysis method was carried out using descriptive analysis, namely by implementing the cash disbursement accounting information system of the South Sulawesi Teacher Mobilization Center with theory according to Mulyadi. The results of this research indicate that the system used by the South Sulawesi Teacher Mobilization Center is the Institutional Level Financial System (SAKTI) which is in accordance with applicable regulations. The suitability of cash disbursement procedures according to Mulyadi (2018) with the implementation of the cash disbursement accounting information system for official travel costs at the South Sulawesi Teacher Mobilization Center, there are slight differences in the documents and records used, but for the parties involved in the cash management process there are several different functions and agencies already have flowcharts for official travel cash expenditures so that they can be considered quite effective.
Analysis of the Implementation of Management of Village-Owned Enterprises (BUMDES) in Increasing Village Original Income Bella Dwi Ari Puspita K; Taufiq Hidayat, Muhammad
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 1 (2024): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v6i1.2825

Abstract

BumDes, short for Village-Owned Enterprises, functions under the Ministry of Village, Development of Disadvantaged Regions, and Transmigration, as outlined in Government Regulation Number 11 of 2021. BumDes, a legally recognized entity formed by a single village or collaboratively by multiple villages, is dedicated to overseeing business operations, maximizing asset utilization, boosting investment and productivity, delivering services, and participating in diverse enterprises. Its fundamental objective is to enhance the well-being of rural communities.This research aims to describe the management of Village-Owned Enterprises (BUMDes) in the Plumpang sub-district, particularly in three villages: Bandungrejo Village, Kepohagung Village, and Kesamben Village. The research method employs qualitative data, with the researcher conducting studies in five villages, including Klotok Village, Bandungrejo Village, and Kepohagung Village. Three informants from each village participated, making a total of nine informants, including the Village Head, BUMDES Administrator, and Village Supervisory Body (BPD).Based on the findings of this research, BUMDes Jaya Makmur contributes 20% each year to the increase in Village Original Income (PADes). Although the amount is relatively small, its contribution has provided significant assistance to the village's economy. Meanwhile, businesses in Klotok Village contribute 45% to PADes, BUMDes Tirto Kencono contributes 60%, and BUMDes Jaya Makmur Sentosa contributes 53%. All BUMDes contribute to PADes and, on average, experience an annual increase.
The Influence of Human Resource Competence, Level of Education and Use of Information Technology on the Quality of Financial Reporting Village Credit Institutions in Abiansemal District, Badung District Cempaka Dewi, Ni Wayan; Yadnyana, I Ketut
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 1 (2024): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v6i1.2854

Abstract

Good quality financial reports are financial reports that can produce useful information in making economic decisions. Educated human resources play an important role in preparing financial reports by utilizing information technology will assist in the preparation of financial statements. The purpose of this study was to analyze the effect of human resource competence, level of education and the use of information technology on the quality of the financial reports of the Village Credit Institution in Abiansemal District, Badung Regency. This research was conducted in all LPDs in Abiansemal District, the number of samples used was 96 respondents with the saturated sampling method (census method). The data collection used in this research is a questionnaire. The collected data was then analyzed using Multiple Linear Regression analysis. The results of this study indicate that HR competence has a positive and significant effect on the quality of LPD financial reports in Abiansemal District. Education level has a positive and significant effect on the quality of LPD financial reports in Abiansemal District. The use of information technology has a positive and significant effect on the quality of LPD financial reports in Abiansemal District. The implication of this research is that human resource competence and education level play an important role in the process of preparing LPD financial reports for quality results in the preparation of LPD financial reports and by utilizing information technology optimally it will produce good and quality financial reports.

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