Muhasabatuna: Jurnal Akuntansi Syariah
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;
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<![CDATA[Activity Based Costing (ABC) Implementation In Determining Rates for Inpathement Services At Dr. Tadjuddin chalid makassar ]]>
<![CDATA[Musfira]]>;
<![CDATA[Azis, Muhammad]]>;
<![CDATA[S, Masnawaty]]>
<![CDATA[ Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 2 (2024): December ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/muhasabatuna.v6i2.2703
<![CDATA[This research aimed: (1) To find out the Determination of Rates for Inpatient Services at RSUP Dr. Tadjuddin Chalid Makassar, and (2) To find out the Analysis of the Application of Activity Based Costing (ABC) in Determining Inpatient Service Rates at Dr. Tadjuddin Chalid Makassar. The variables of this research are Activity Based Costinng (ABC). The population of this research are all activities in the inpatient room at RSUP Dr. Tajuddin Chalid Makassar, and the sample are inpatient rooms in the VIP room, class I, class II, and class III at RSUP Dr. Tadjuddin Chalid Makassar during 2022. The data were collected by interview and documentation. The data obtained were analyzed using descriptive qualitative. The results of this research suggest that the calculation of inpatient rates uses Activity Based Costing (ABC), when compared to the rates used by Dr. Tadjuddin Chalid Makassar gave bigger results for VIP class and class III, while for class I and class II it gave smaller results. The difference in rates that occur is due to the imposition of overhead costs on each product. Activity Based Costing (ABC) has been able to allocate activity costs to each room appropriately based on the consumption of each activity.]]>
<![CDATA[Analysis of The Internal Control System for Providing Credit in KPRI Handayani Takalar District ]]>
<![CDATA[Nurrahmadani, Aulia Suci]]>;
<![CDATA[Idrus, Mukhammad]]>;
<![CDATA[S, Masnawaty]]>
<![CDATA[ Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 2 (2024): December ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/muhasabatuna.v6i2.2714
<![CDATA[This research aims to find out and analyze whether the internal control system in providing credit at the Handayani Republic of Indonesia Employees Cooperative (KPRI) Takalar Regency is in accordance with the components in the COSO theory. The variable in this research is the internal control system for providing credit. The population in this research are all documents related to the internal control system at KPRI Handayani and the samples in this research are documents related to the internal control system for the 2022 financial year. Data collection techniques in this research are by observation, interviews, and documentation. This research uses qualitative data analysis techniques with a descriptive approach. The results of this research indicate that internal control in granting credit to KPRI Handayani is not fully implemented in the internal control components according to COSO as stated by Sujarweny (2015). Inappropriate components include: control environment, risk assessment, and control activities, information and communication, and monitoring. In the internal control environment, integrity and ethical values are not made in writing and are only given verbally. Apart from that, there is a commitment to competence which only acts based on trust. In the risk assessment there are no documents used to analyze risk and Standard Operating Procedures (SOP) regarding credit provision have not been created. Then in control activities there are no documents related to the authority for each transaction. Regarding information and communication where you don't use the application to view transaction history but it is still manual. As well as monitoring that is not carried out by regular audits.]]>
<![CDATA[The Influence of Net Profit and Operating Cash Flow on Share Prices in Telecommunication Companies Listed on the Indonesian Stock Exchange ]]>
<![CDATA[Anwar, Akifah Fikriah]]>;
<![CDATA[Idris, Hariany]]>;
<![CDATA[Sahade]]>
<![CDATA[ Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 2 (2024): December ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/muhasabatuna.v6i2.2715
<![CDATA[This research aims to: determine the partial influence of net profit and operating cash flow on stock prices, and determine the simultaneous influence of net profit and operating cash flow on stock prices. The variables in this study are stock prices as the dependent variable (Y), measured by the closing stock price at the end of the trading day, net profit as an independent variable (X1), measured by pre-tax net profit minus income tax, and operating cash flow as an independent variable (X2), measured by the difference between cash inflows and cash outflows. The population of this study consists of telecommunication companies listed on the Indonesia Stock Exchange, while the sample consists of 10 telecommunication companies selected using purposive sampling technique. Data collection is conducted through documentation techniques. This study uses multiple linear regression analysis to examine the relationship between net profit, operating cash flow, and stock prices. The data used are the financial data of telecommunication companies listed on the Indonesia Stock Exchange during the period 2020-2022. This research employed multiple linear regression analysis to examine the relationship between net profit, operating cash flow, and stock prices. The data used were the financial data of telecommunication companies listed on the Indonesia Stock Exchange during the period 2020-2022. Data analysis was carried out using multiple linear regression analysis. The results of this study showed Y = 2331.185 + 3.218 X1 + 7.780 X2. Based on the analysis results, it can be concluded that net profit has a significant partial effect on stock prices. Operating cash flow also has a significant partial effect on stock prices. Furthermore, it can be determined that both net profit and operating cash flow simultaneously have a significant effect on stock prices.]]>
<![CDATA[Analysis of Information Disclosure on Financial Assets According to PSAK 60 ]]>
<![CDATA[Pratiwi, Fadilah]]>;
<![CDATA[Dunakhir, Samirah]]>;
<![CDATA[Idris, Hariany]]>
<![CDATA[ Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 2 (2024): December ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/muhasabatuna.v6i2.2717
<![CDATA[This research aimed: To find out whether PT Bank Mega Tbk in disclosing information on its financial assets complies with Statement of Financial Accounting Standards (PSAK) 60. The variable of this research is: disclosure of information on financial assets according to PSAK 60. The population of this study is the financial statements of PT Bank Mega Tbk, while the sample is the financial statements of PT Bank Mega Tbk 2022. Data collection was carried out using documentation study techniques and library research. Data analysis was performed with descriptive qualitative. The results of this study indicate that PT Bank Mega Tbk has not fully disclosed the disclosure of information on financial assets according to PSAK 60.]]>
<![CDATA[Analysis of Procedure Implementation Performance Audit by Yaniswar Public Accounting Office and Makassar Branch Partners ]]>
<![CDATA[Nurfadilla]]>;
<![CDATA[Samsinar]]>;
<![CDATA[S, Masnawaty]]>
<![CDATA[ Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 2 (2024): December ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/muhasabatuna.v6i2.2741
<![CDATA[The aim of this study For analyze How Application Performance Audit Procedures carried out by the Public Accounting Firm Yaniswar Dan Rekan Makassar Branch (Case Study of Performance Audit at RSUD Prof. Dr. HM Anwar Makkatutu Regency Bantaeng ). The variable that becomes the focus of this research is application performance audit procedures carried out by the Yaniswar Dan Rekan Branch Public Accounting Firm with use studies Performance Audit case at RSUD Prof. Dr. HM Anwar Makkatutu Regency Bantaeng. Population in this research is an auditor. Retrieval technique sample used is purposive sampling so that obtained sample as many as 1 resource person that is chairman team. Data collection techniques use observation, interviews, and documentation. Data analysis techniques using analysis descriptive qualitative. Based on results study application performance audit procedures by the Public Accounting Firm Yaniswar and Rekan Makassar Branch began from stage audit planning , stage implementation of audits and stages audit reporting. Yaniswar Public Accounting Firm and Partners Makassar Branch implemented performance audit procedures based on Regulation Director General Treasury Number Per-36/PB/2016 used as guidelines in evaluate performance of the Sector Public Service Agency Health services.]]>
<![CDATA[Analysis of The Implementation of Environmental Accounting ]]>
<![CDATA[Fauzia, Annisa]]>;
<![CDATA[Dunakhir, Samirah]]>;
<![CDATA[Anwar, Azwar]]>
<![CDATA[ Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 2 (2024): December ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/muhasabatuna.v6i2.2890
<![CDATA[This research aims: to analyze the application of environmental accounting at PT Pelindo Terminal Petikemas New Makassar. The data collection methods used were interviews and documentation. The types and sources of data obtained were primary and secondary while the analysis method used was the qualitative descriptive analysis method. Based on the research results, it was found that PT Pelindo Terminal Petikemas New Makassar has not implemented comprehensive environmental accounting, because PT Pelindo does not present a separate report regarding environmental management and in the Notes to the Financial Report (CaLK) environmental management costs are not disclosed in detail.]]>
<![CDATA[The Effect of Corporate Social Responsibility Disclosures and Good Corporate Governance Mechanism on Company Value ]]>
<![CDATA[Reinaldi Putra Tappang, Anugerah]]>;
<![CDATA[Ery Setiawan, Putu]]>
<![CDATA[ Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 2 (2024): December ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/muhasabatuna.v6i2.2905
<![CDATA[Company value is important because it can influence investors' interest in making investment decisions in a company. Companies that have good corporate governance, good performance and responsibility for the social environment will make investors confident about the shares invested in the company. The higher the company value, the more prosperous the company's shareholders will be. The aim of this research is to obtain empirical evidence of the influence of disclosure of corporate social responsibility and good corporate governance mechanisms on company value. This research is quantitative research using secondary data obtained from financial reports and annual reports on manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2019-2022 period. The sampling technique used purposive sampling technique which selected 22 sample companies that met the specified criteria. Testing this hypothesis uses multiple linear regression analysis with the help of the SPSS program. The research results show that corporate social responsibility, the board of commissioners, have a positive effect on company value, while the board of directors, audit committee, constitutional ownership and managerial ownership have a negative effect on company value.]]>
<![CDATA[Tax Application Analysis Addition Mark (PPN) at PT Perkebunan Nusantara XIV Makassar ]]>
<![CDATA[Fathirah, Dian]]>;
<![CDATA[S, Masnawaty]]>;
<![CDATA[Azis, Muhammad]]>
<![CDATA[ Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 2 (2024): December ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/muhasabatuna.v6i2.2917
<![CDATA[This research aims: to determine the analysis of the application of value added tax at PT Perkebunan Nusantara XIV. The data collection methods used were interviews and documentation. The types and sources of data obtained are primary and secondary data, while the analysis method used is the comparative descriptive analysis method. Based on the research carried out, the results obtained from the analysis of PT Perkebunan Nusantara Value (VAT) and Sales Tax on Luxury Goods (PPnBM). The company's implementation of Value Added Tax is in accordance with Law Number 42 of 2009 concerning the Third Amendment to Law No. 8 of 1983 concerning Value Added and Services Tax and Sales Tax on Luxury Goods. So the author recommends that PT Perkebunan Nusantara XIV Makassar maintain its compliance and consistency in implementing value added tax.]]>
<![CDATA[Analysis of Tax Revenue From Acquisition of Land and Building Rights at The Regional Revenue Agency in Majene District ]]>
<![CDATA[Haq, Nursyam Arifa]]>;
<![CDATA[Tikollah, M. Ridwan]]>;
<![CDATA[Afiah, Nur]]>
<![CDATA[ Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 2 (2024): December ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/muhasabatuna.v6i2.2918
<![CDATA[This research aims to determine the contribution of BPHTB revenue to regional income of Majene Regency, the effectiveness of BPHTB revenue to regional income of Majene Regency, and the potential of BPHTB revenue to regional income of Majene Regency. The variable in this research is tax receipts for the acquisition of land and building rights. The population in this research is the Budget Realization Report (LRA), especially the targets and realization of BPHTB taxes, targets and realization of PAD and regional taxes originating from BAPENDA Majene Regency. The sample in this research was taken from the 2020-2022 Regional Revenue Realization Report with a focus on targets and the amount of realized tax revenue from Land and Building Rights Acquisition Tax from Majene Regency BAPENDA staff. The data in this research was collected through interviews and documentation using interactive model data analysis techniques. The results of this research show that the level of contribution of BPHTB tax revenues to PAD revenues is still very less than in 2020-2022 with an average of 1.69%, while the level of contribution of BPHTB tax revenues to regional tax revenues is still less than in 2020-2022 with an average of 15 .79%. The effectiveness of BPHTB tax revenue is still less effective, as evidenced by the average result of 75.29% from 2020-2022. BPHTB's potential tax revenue can be seen from the number of taxpayers paying zero tax in 2020-2022. From the results of the analysis that has been carried out, it appears that the potential amount of BPHTB tax revenue in 2022 is IDR 62,690,500 from 196 taxpayers.]]>
<![CDATA[Determinant Factors of Audit Delay: Evidence on Jakarta Islamic Index (JII) ]]>
<![CDATA[Ponirah, Ade]]>;
<![CDATA[Sinta Nurriyah, Laela]]>;
<![CDATA[Muslih, Amar]]>;
<![CDATA[Yulianti, Lina]]>;
<![CDATA[Sakinah, Gina]]>
<![CDATA[ Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 2 (2024): December ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/muhasabatuna.v6i2.2929
<![CDATA[This study aims to analyze the factors that influence audit delay. The method used in this research is to use descriptive analysis with a quantitative approach in the sampling technique using purposive sampling and based on predetermined criteria there are 10 companies with a period of 5 years or as much as 50 data. The statistical test tools used in this study are descriptive statistical analysis, classical assumption test, multiple linear test, coefficient of determination analysis (R2) and hypothesis testing using the t test and f test. The results showed that partially company size, audit opinion and profitability using return on assets had no significant effect on audit delay. Simultaneously, it shows that company size, audit opinion and profitability together have no significant effect on audit delay with the results of the coefficient of determination test (R2 ) the R square value is 0.129 or 12.9%, meaning that the three variables are only able to influence audit delay only by 12.9% and 87.1% by other factors.]]>
