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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 119 Documents
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The Effect of Bankruptcy, Fraud, and Financial Stability on Audit Delay of Indonesian Islamic Banks Listed in Financial Services Authority From 2016-2019: English Rizki, Luqman Aulia; Sulhani
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 5 No. 1 (2023): 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.v5i1.2351

Abstract

The gap of time between the financial report date and audited financial report date shows the time of audit done by the independent auditor, is known as audit delay. The longer the audit delay is finished, the more significant it will affect the decision making because it is one of the most factor that has large contribution in the movement of IHSG. The aim of this study is to find out whether there is or there is not a relationship between Islamic banks reporting delay to the financial determinants of bankruptcy which will be represented with z-score or Altman’s model, fraud which will be presented with M-score or Beneish’s model, and financial stability with ACHANGE as the proxy. The data used are secondary data from annual financial reports of Islamic banks in Indonesia submitted in official website of FSA or their own website, and processed using STATA application. Forty-eight samples used in this research. The result shows that the audit delay of Islamic banks in Indonesia is not affected by either bankruptcy or fraud. Meanwhile, the audit delay of Islamic banks in Indonesia is proven to be quite affected by financial stability.
Implementation Marketing Plan For Mining Contractor Service Company In Indonesia: English Septiani, Jelita; Kustiawan, Unggul
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 5 No. 1 (2023): 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.v5i1.2354

Abstract

Mining contractor service business in Indonesia is still one of the businesses that is quite competitive. The ministry of energy and mineral resources ( ESDM) notes that production in Indonesia is increasing every year. Indonesia’s coal production will increase from 2020-2021 to reach 7,2 %, based on the increase in the value of this coal production. PT. ANP, our company is very confident that our mining services business will grow. Of course, to be a better company than our competitors, our company must be able to provide added value to our customers in order to meet the needs of our customers. To be able to survive in the long term in the mining services business, our company will carry out a marketing strategy by starting our business by working with companies that are georgraphically established, owners, and mining areas that are not categorized as difficult access and high risk. Our company is also a mining contractor service company with  a medium-scale level that produces coal between 50,000-200,000 tons per month, this is also one of the advantages for our customers to choose us as partners because in medium-scale companies our rate are cheaper. Method is using STP and Marketing Mix ( NICE and 7 P ) strategies. This analysis can help mining contractor service companies in Indonesia use their marketing strategy.
Factors Influencing Students' Interest in Choosing a Career as an Accountant in Islamic Banking with Motivation as a Moderating: English Amir, Nadia
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.v5i2.2391

Abstract

This study aims to determine the factors that influence students' career interests to become accountants in Islamic banking. The variables used are Personality, Job Market Considerations and Knowledge of Islamic Accounting with Motivation as a moderating variable. In this research, quantitative approach are used with questionnere method which were addressed to 96 students who already passed the Islamic accounting courses. The data analysis technique uses multiple linear regression with the SPSS version 26 software. The results of this study indicate that the personality variable has a positive and significant effect on career intention to become an accountant, while the labor market considerations and sharia accounting knowledge variables do not have a significant effect on career interest. The motivational variable is unable to moderate the influence of personality, labor market considerations and sharia accounting knowledge on career interest.
The Effect Optimizing Digital Transaction Education on Customer Cross Selling at Bank Syariah Indonesia KCP Kabanjahe: English Difi Oktavianny, Syiva; Mujiatun, 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.v5i2.2425

Abstract

Optimization of digital transaction users is an effort to maximize the number of digital-based transaction users. In Indonesia alone, the development of digital transactions grew much better, amounting to 1,556% in the 2017-2020 confinement, which has greatpotential to absorb the flow of digitalization. This study aims to test and analyze the effect of Digital Transaction Education Optimization on Customer Cross Selling at Bank SyariahIndonesia KCP Kabanjahe. By research method is quantitative descriptive. The design of this study is simple linear regression analysis, classical assumption test and hypothesis test. The population in this study is customers of Bank Syariah Indonesia KCP Kabanjahe amounting to 2,100 with sampling techniques using the slovin formula, amounting to 95 samples. The results of this study are Digital Transaction Education (X) has a significant effect on Customer Cross Selling (Y) at Bank Syariah Indonesia KCP Kabanjahe.
The Effect of Good Corporate Governance on Disclosure of Corporate Social Responsibility with Company Size as a Moderating Variable Putu Renita Sri Naravika, Ida Ayu; Ayu Nyoman Budiasih, I Gusti
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.v5i2.2461

Abstract

Banking has many relationships that are directly involved with the community in the form of social responsibility carried out by banking to the community, namely by implementing Corporate Social Responsibility (CSR) programs. Implementation of CSR is a concept that makes companies responsible for social and environmental issues around the company so that they can develop in a sustainable manner. The method used in this research is a quantitative method. The number of observational data is 80 companies with purposive sampling technique. The analysis technique used is Moderated Regression Analysis (MRA). The results show that foreign ownership and institutional ownership have a positive effect on CSR disclosure. Company size has a significant negative effect on foreign ownership and institutional ownership on CSR disclosure.
The Effect of Tax Knowledge and Tax Socialization on Tax Planning with Tax Reporting as a Moderating Variable: English Hariadi, Sugeng; Febrianti, Rindang
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.v5i2.2468

Abstract

This research is about the Effect of Tax Knowledge and Tax Socialization on Tax Planning with Tax Reporting as a Moderating Variable. The dependent variable in this study is Tax Planning. The independent variables in this study are Tax Knowledge and Tax Socialization. The Moderating Variable in the study is Tax Reporting. This research was conducted at a coffee shop located in the Sudimoro Region, Malang City, East Java. The number of respondents in this study were 50 respondents. The sampling method used is the Questionnaire and Interview method. The results of this study conclude that tax knowledge has a significant positive effect on tax planning, tax socialization has a significant positive effect on tax planning. For the interaction of moderation of tax reporting concluded that the results were able to moderate tax knowledge of tax planning and for the interaction of moderation of tax reporting concluded that the results were able to moderate tax socialization of tax planning.
Analysis of Calculation, Withholding, and Deposit of Income Tax Article 21 on The Salary of Perum Perhutani Employees KPH Sukabumi: English Maulida, Silvia; Nurodin, Idang; Tanjung, Hendra
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.v5i2.2495

Abstract

This research, is a qualitative research that aims to find out how the calculation, withholding, and deposit of Article 21 Income Tax on the salaries of employees of Perum Perhutani KPH Sukabumi by comparing research data with Law number 36 of 2008 concerning the fourth amendment to law number 7 of 1983 concerning Income Tax, and Law number 7 of 2021 concerning harmonization of tax regulations using observation, documentation, interview and triangulation data collection techniques. The results of this study indicate that the calculations and deductions are in accordance with Law number 36 of 2008 concerning the fourth amendment to law number 7 of 1983 concerning Income Tax, and Law number 7 of 2021 concerning harmonization of tax regulations, then on deposit KPH Sukabumi is in compliance and knows that tax payments must be made before the 10th of the following month after the end of the tax period, but KPH Sukabumi was late in paying taxes several times which resulted in a bill in the form of an administrative fine of 2% which must be received by KPH Sukabumi which will be paid on end of year.
Analysis of Determining The Cost of Goods Produced in Determining The Selling Price of Msmes Cita Sport: English Insani Zulfa; Darmo H. Suwiryo; Gatot Wahyu Nugroho
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.v5i2.2502

Abstract

The main problem faced by MSME entrepreneurs is the determination of selling prices related to the cost of goods produced, this is the main problem in this study. With the aim of identifying and finding solutions in knowing the calculation of cost of goods produced, selling prices and cost of goods produced based on orders in determining selling prices at Cita Sport MSMEs. The method used in this study uses the company method and the job order costing method. The result of this study is that the calculation of cost of goods produced still uses a simple method that is changed to the job order costing method.
Analysis of SAK EMKM-Based Financial Statements in Micro, Small And Medium Enterprises EM.ES Sidrap: English Fahira B, Dian; Sahade; Masnawaty
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.v5i2.2568

Abstract

This study aims to determine the preparation of financial statements based on the EM.ES Sidrap Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). Data collection techniques used are observation, interviews, and documentation. The data analysis technique used in this research is descriptive qualitative. As for the population and sample, the population in this study is related to the Preparation of SAK EMKM-Based Financial Statements for Micro, Small and Medium Enterprises EM.ES Sidrap, while the sample in this study is data related to the Preparation of SAK EMKM-Based Financial Statements for Micro-Small Enterprises and Intermediate EM.ES Sidrap in 2021-2022. The results of this study indicate that the financial reports prepared by EM.ES Sidrap are still not in accordance with EMKM's SAK. Recording is done, namely only recording cash disbursements and receipts. Then the information contained in the EM.ES sidrap financial reports is still done manually and simply. The obstacle faced by the owner in making financial reports is the owner's lack of understanding about the preparation of financial reports in accordance with accounting records and the owner thinks that making financial reports is complicated and difficult to understand.
Analysis of The Implementation of Revenue Cycle Accounting Information Systems in CV. Makassar Techniques: English Aprilia, Alifia; Sahade; Samsinar
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.v5i2.2580

Abstract

This study aims to find out how the implementation of the income cycle accounting information system at CV Makassar Teknik, so that the variable that is the focus of this scientific work is Income Cycle Accounting Information. The population in this study is the application of accounting information systems in the income cycle, while the samples in this study are reports of accounting information systems in the income cycle and supporting document data used by CV. Macassar Engineering. in 2022. The data collection techniques used were interviews, observation and documentation. The data analysis technique used is descriptive qualitative. The results showed that the application of accounting information systems to the income cycle at CV. Makassar Technique is still implemented in a very simple form so that it can still result in threats to the revenue cycle such as losses due to the absence of a company's personal account, evidence of transactions that are not stored properly, and unclear job descriptions due to a shortage of manpower. CV. Makassar Engineering needs to make various efforts to minimize threats to the revenue cycle, especially in accounting information systems, such as by starting to procure company financial reports.

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