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Umi Suswati Risnaeni
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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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Analysis of The Government's Internal Control System on Fund Management in Swatani Village, Rilau Ale District, Bulukumba District Faidah, Rani Nurul; 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.v5i2.2625

Abstract

: This research aims to find out whether the Government Internal Control System meets the principles according to Government Regulation Number 60 of 2008 concerning the Government Internal Control System. Variables in this research are attributes or traits or values of people, objects, or activities that have certain variations determined by the researcher to be studied and conclusions drawn. The samples in this research are documents relating to the government's internal control system for managing funds in Swatani Village, Rilau Ale District, Bulukumba Regency. Documentation relating to internal control activities implemented in Swatani Village, Rilau Ale District, Bulukumba Regency. This research uses qualitative data analysis techniques with descriptive analysis methods. The results of the analysis carried out in Swatani Village, Rilau Ale District, Bulukumba Regency where in the implementation of PP No. 60 of 2008 there are still articles that have not been implemented, it is proven that there are still 4 articles out of 10 articles that have not been implemented optimally in Swatani Village, namely a review of the performance of government agencies concerned with article 18 paragraph 3 where the village government has not been optimal in tracing and evaluating the problems that arise during SPJ inspections, human resource development article 20 paragraphs 2a and 2b because the development of employees is lacking, resulting in the management of village funds not running effectively and efficient, and control over the information system article 21 paragraph 2a where managing village funds is carried out using the Siskeudes and Omspan applications for control which is not yet optimal, and Determination of reviews of performance indicators and measures article 35 2a and 2c where the village government looks at performance measures with timeliness, discipline , responsibility, seriousness and neatness. This shows that SPI in managing village funds is not optimal in accordance with SPIP principles.
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.  
Jakarta Islamic Index: Prediction With Autoregressive Integrated Moving Average Using R Studio: English Triyawan, Andi; Asmaddy Bin Harris
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.v5i2.2639

Abstract

To find out the price movement of JKII Stock prices in the future by using the Autoregressive Integrated Moving Average (ARIMA) method. The purpose of this research is to create a model and predict future prices of Jakarta Islamic Index Stock. The data used in this study is time series data in the form of bitcoin prices for 365 periods from 28 May 2022 to 26 May 2023 to predict JKII Stock prices for the next 10 periods from 29 May 2023 to 7 June 2023. The results of the study show that the JKII Stock prices for 365 periods does not meet the assumption of stationarity, so a differecing process is carried out so that the data becomes stationary. The resulting ARIMA model is ARIMA(1,0,0) and this model is suitable for predicting the price of JKII Stock. Also, The results of the analysis with ARIMA lead to the price of Stock for the next 10 periods increasing slowly.
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.
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.
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.
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.
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.

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