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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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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.
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.
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.
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.
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.
Analysis of The Application of Good Corporate Governance and Accounting Information Systems in The Management of Bumdes Laila Hidayati, Putri; Hwihanus
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.v6i1.2861

Abstract

The establishment of BUMDes in Kacongan Village is a manifestation of the Village Government's commitment to explore all existing potential and resources in order to improve the economy and welfare of the Village. However, if the commitment of the village government in establishing BUMDes is not supported by the existence of SIA and Governance capabilities in the management carried out by BUMDes administrators effectively and efficiently, then what happens is that efforts to improve the village economy towards achieving the contribution of Village Original Revenue (PAD) will certainly be very difficult to do. The study aims to determine the application of Good Corporate Governance and Accounting Information Systems in the management of BUMDes in the Village of Kacongan sumenep. The type of data used in this study is quantitative data. The author uses two informants, namely: BUMDES chairman and BUMDES secretary. Based on the results of the study, it shows that the health of BUMDES Kacongan's performance on the principles of implementing Good Corporate Governance is less than optimal in improving community welfare but it is hoped that the planned BUMDes programs will run and are expected to have a positive impact on the people of Kacongan village and the use of BUMDes Kacongan Accounting Information Systems still uses a manual recording system.
The Effect of Return on Equity, Debt to Equity Ratio, and Book Value Per Share on Stock Prices (Case Study of Plastic and Packaging Companies Listed on The Bei For The Period 2019-2022) Nur Fatdhiloh, Inayah Asliqhah; Dyah Kusumastuti, Anggit; Paningrum, Destina
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.v6i1.2884

Abstract

This study aims to test and analyze the effect of Return On Equity (ROE), Debt to Equity Ratio (DER), and Book Value Per Share (BVS) on the share price of plastic and packaging companies listed on the IDX for the 2019-2022 period. The population and samples in this study are plastic and packaging companies listed on the Indonesia Stock Exchange (IDX). Sampling in this study uses purposive sampling technique, the type of research used is explanatory research with a quantitative approach. The data source in this study is secondary data obtained from the company's financial statements. The analysis method used is multiple linear regression analysis. The results of this study indicate that Return On Equity (ROE) and Debt to Equity Ratio (DER) have a positive and significant effect on stock prices, while Book Value Per Share (BVS) has no effect on stock prices.
SWOT Analysis of The Potential for Cash Waqf in Indonesia: NVivo Approach and Literature Review Doni Yusuf Bagaskara; Rohmadi
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.v6i1.2888

Abstract

This research aims to determine the SWOT analysis of the Potential of Cash Waqf in Indonesia using the NVivo approach. This research uses qualitative methodology with the NVivo approach and literature review. "Data analysis techniques include: (1) mapping the number of news article codes based on SWOT analysis regarding "Cash Waqf" using NVivo 14 software; (2) map the visualization results with a hierarchical diagram and test the correlation between media articles using SWOT analysis; (3) mapping research topics with Worldcloud or a collection of words that are often discussed in media articles; and (4) Testing the significant value between media articles to determine the size or size of the correlation around the topic "Cash Waqf". The results of this research show that the topics often discussed in media articles regarding Cash Waqf in Indonesia are threats and strength. Meanwhile, a topic that is rarely discussed by media articles regarding Cash Waqf in Indonesia is opportunities and weaknesses. The implications of this research show that the resulting SWOT study and Literature Review provide recommendations for increasing the potential of Cash Waqf in Indonesia in the future.

Page 9 of 12 | Total Record : 119

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