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EL-MUHASABA
Published by Universitas Islam Negeri Maulana Malik Ibrahim Malang
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
El Muhasaba:Jurnal Akuntansi adalah jurnal berkala Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang yang terbit dua kali dalam satu tahun, yaitu Januari dan Juli. Bidang keilmuan yang diterima dalam jurnal ini adalah Akuntansi, Auditing, Sistem Informasi, Perpajakan, Akuntansi Syariah.
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Articles 7 Documents
 1 
Search results for , issue "Vol 5, No 1: Januari 2014" : 7 Documents clear
AKUNTANSI SUMBER DAYA MANUSIA: KAJIAN KRITIS ATAS PENGAKUAN PEMAIN SEPAK BOLA SEBAGAI ASET KLUB SEPAK BOLA DI INDONESIA Baihaqi, Jadzil
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 1: Januari 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (333.929 KB) | DOI: 10.18860/em.v5i1.2828

Abstract

Title: [Human Resource Accounting: A Critical Study on Recognition of Football Player as Football Club Asset in Indonesia]The purpose of this study is to examine and criticize the theory of human resource accounting and IAS 38, specificly with regard to the football player recognition. This study also expands the accounting perspective to see the reality of a more holistic perspective, which is not only limited to the financial perspective. This study is a qualitative study by using the critical paradigm and a case study perspective. The result of this study is the form of new accounting concept, particularly the recognition of football players. Player recognition is not interpreted only from the economic perspective, but more important is the players have inherent factors, namely the spiritual factors, education/training, social/cultural, and environmental. These factors highly influence the player, so it does not suitable if the player is recognized as an asset and the monetary valuation is not always the best indicator.
FENOMENOLOGI PRAKTIK TAX PLANNING PADA WAJIB PAJAK BADAN Farida, Nurul; Ludigdo, Unti; Irianto, Gugus
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 1: Januari 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (115.719 KB) | DOI: 10.18860/em.v5i1.2829

Abstract

Title: [The Phenomenology of Tax Planning Practice by Corporate Taxpayer]This study aims to reveal the meaning of the tax planning practice undertaken by the taxpayer. The meaning excavations carried out not only on the taxpayer, but also carried on the tax consultant. This is done because the tax consultant besides as a taxpayer also serves more than one taxpayer, so the meaning of tax planning practice undertaken by the taxpayer who obtain able much deeper. Transcendental phenomenology research method used in this study to reveal the related phenomena to the reason for the tax payers do tax planning practice. The results found that there are five reasons tax payers do tax planning practice, tax planning is permitted by the Act, the preferred business goals is to maximize the operating profit after taxes, the lack of fairness in taxation, especially in collecting tax, the existing tax system that makes taxpayer less comfortable, and the dualism obligation make taxpayers more likely to run a religious charity than pay taxes.
FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN TATA KELOLA PERUSAHAAN DAN DAMPAKNYA TERHADAP KINERJA PERUSAHAAN Salman, Putriana; Nurkholis, Nurkholis; Mardiati, Endang
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 1: Januari 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (91.629 KB) | DOI: 10.18860/em.v5i1.2830

Abstract

Title: [Factors that Affect the Disclosure of Corporate Governance and its Impact on Corporate Performance]This study aims to analyze factors that affect the disclosure of corporate governance and its impact on firm performance. The factors investigated include firm size, listing age, board size, proportion of independent directors and audit committee size. This study used 161 companies listed in Indonesia Stock Exchange by using purposive sampling. The results show that company size, board size, proportion of independent directors, and audit committee size significant affect corporate governance disclosure. Furthermore, this study show that disclosure of corporate governance has significantly positive impact on firm performance as measured by Tobin’s Q. The firm performance as measured by ROA is not affected by the disclosure of corporate governance.
PENGARUH SIKLUS HIDUP DAN UKURAN PERUSAHAAN TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Kusumawati, Endang; Cahyati, Ari Dewi
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 1: Januari 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (155.912 KB) | DOI: 10.18860/em.v5i1.2831

Abstract

Title: [Life Cycle and Company Size Effect on Earning Management of Corporates are Listed on Indonesia Stock Exchange]The study goal was to determine whether there is influence of the life cycle and firm size on earnings management in companies listed on the Stock Exchange Indonesia. Data tehnique collection is done by purposive sampling. The data used in this study is secondary data, engineering data collection is done by purposive sampling. The total sample of 78 manufacturing companies. The results showed that the life cycle variables significant positive effect on earnings management practices while the firm size variable is not significant effect on earnings management practices. In general it can be concluded that the only variable that has a life cycle just significant positive effect on earnings management. Subsequent researchers expected to add other factors influence earnings management as another independent variable, because it is possible that other factors not included in this study influence the practice of earnings management.
INSTITUSIONALISASI AKUNTANSI SOSIAL PADA PERUM PERHUTANI BLITAR Nurdiwaty, Diah; Djamhuri, Ali; Kamayanti, Ari
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 1: Januari 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.567 KB) | DOI: 10.18860/em.v5i1.2832

Abstract

Title: [Institutionalization of Social Accounting in Perum Perhutani Blitar]This study attempt to capture the institutionalization of social accounting in Perum Perhutani Blitar. The research is a qualitative case study as the methods used to understand the institutionalization of social accounting in Perum Perhutani Blitar. Where is the accountability for the social activities of the Partnership. The results of this study are not encountered obstacles to the institutionalization of social accounting, but instead there are some encouragements that given to the implementation of the social accounting. Another finding is the presence of several new policies when social accounting is implemented, although there are also several findings related to not finding some documents or regulations on the implementation of activities of social activities (CSR) as a whole.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, UKURAN DEWAN KOMISARIS, DAN LEVERAGE TERHADAP LUAS PENGUNGKAPAN GOOD CORPORATE GOVERNANCE (Studi Empiris Perusahaan Manufaktur di BEI Tahun 2008–2012) Ridho, Nailun Ahmad; Sulistiani, Dwi
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 1: Januari 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.893 KB) | DOI: 10.18860/em.v5i1.2834

Abstract

Title: [The Effect of Company Size, Profitability, Commissioner Board Size and Leverage on Widespread Disclosure of Good Corporate Governance: Empirical Study on Manufacturing Companies are Listed in IDX among Year 2008-2012]Corporate Governance is sets of rules that affect management to create a strong system and firm structure. This study was conducted to analyze the factors that affect the wider corporate governance disclosure in annual report on manufacturing companies in Indonesia Stock Exchange (IDX). This research is descriptive quantitative research. The data used are secondary data companies that listed on the Stock Exchange from the period 2008 to 2012. Factors tested in this research were firm size, profitability, board size, and leverage. Sampling methods used in this research was purposive sampling. The analysis technique is used multiple linear analysis methods for Hypothesis testing. The results of this study indicate that partially independent variables that significantly influence the broad disclosure of corporate governance is the profitability and leverage. Profitability variables have a significant effect because the companies with high profit companies have a responsibility to disclose more information even as the number of interested stakeholders. While the leverage effect is also significant because the company with high leverage levels will disclose more information to creditor’s necessity with the result that reduces the supervision’s cost. Whereas no effect was variable firm size and board size. The variable size of the company does not have a significant effect because the large-sized companies are more likely to have greater agency problems anyway, so it needs more stringent good corporate governance mechanism, especially in manufacturing companies with different levels of difficulty with other types of companies. While the board size variable is also not significant because the number of commissioners would effect to then many entries received by directors and will effect the decision of the board of directors. Independent variables can explain the widespread influence of corporate governance disclosure by 33.2% while the remaining 66.8% can be explained by factors beyond research.
PENETAPAN PUSAT PERTANGGUNGJAWABAN UNIT-UNIT PENDAPATAN PADA BISNIS RUMAH SAKIT Widarto, Widarto
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 1: Januari 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (42.556 KB) | DOI: 10.18860/em.v5i1.2837

Abstract

Title: [The Determination of Responsibility Center of Revenue Units on Hospital Business]The purpose of starting a business is the goal of economic and social objectives. In the economic profit goals into measurement tools are easy to do. To measure the success of the hospital business is supported by profit income units, so the determination of income units will be important in determining the responsibility center of management. By that way the hospital business and the number of units of income are so complexity, the hospital management to collect revenue from sources Outpatient, Inpatient, Support Unit and also others. Income units that occur in outpatient covering the ER, Poly and specialists, delivery room, operating room and physiotherapy. While there are general in inpatient wards, maternal ward, pediatric ward, ICU, NICU and ICCU. In the supporting unit no pharmacy, laboratory, radiology, laundry, sterileyzation and hem dialysis. Other units there are cafeterias, parking lots and incinerators.

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