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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.
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol 8, No 2 (2017): El Muhasaba" : 7 Documents clear
PERLAKUAN AKUNTANSI ASET BIOLOGIS BERDASARKAN IAS NO. 41 DAN PSAK NO. 69 Maghfiroh, Siti
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 8, No 2 (2017): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (620.461 KB) | DOI: 10.18860/em.v8i2.4975

Abstract

The goal research is knowing biology asset accounting treatment in recognition, measurement, and display in financial statement and also to know comparison biology asset company accounting treatment based on Financial Accounting Standard, IAS 41 Agricultutreand PSAK 69 Agriculture. This research uses qualitative descriptive approach with case study approach that conducted in PT. Perkebunan Nusantara XII (Persero). This research is Ex Post Facto research that this goal research is to research event in the past and then trace to the back from that data to discover pre-factors or determine enable causes to event that researched. Research subject is PT. Perkebunan Nusantara XII (Persero). Research result shows that PT. Perkebunan Nusantara XII (Persero) that moves in plantation field recognize biology asset as plantation plant is classified to “immature plant” and “produce plant”. Biology asset is being measured by result cost and display in constant asset. PT. Perkebunan Nusantara XII (Persero) still doesn’t apply IAS 41 Agriculture and PSAK 69 Agriculture, depend on financial statement of company that measure biological asset in result cost with unproper price.
PENGARUH FINANCIAL STABILITY, FINANCIAL TARGETS, NATURE OF INDUSTRY DAN INEFFECTIVE MONITORING TERHADAP FINANCIAL STATEMENT (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX) Sari, Ika Kumala; Istutik, Istutik
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 8, No 2 (2017): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (688.104 KB) | DOI: 10.18860/em.v8i2.4968

Abstract

This research aims to detect the financial statement Fraud by using analysis of fraud triangle. Based on the theory advanced by Donald R Cressey (1953) or the theory of Cressey, there are three conditions that are always present in the act of fraud, namely pressure, opportunity and rationalization which is referred to as the fraud triangle. These three conditions are risk factors for the incidence of fraud in various conditions. However, in this study only analyzed using the fraud triangle element variable pressures and opportunity, and do not use the variable element of rationalization. The variables used in this study consisted of each of the elements including the Financial Stability proxied by the ratio of the change in total assets (ACHANGE), financial targets proxied by Return on Assets (ROA), the nature of the industry which is proxied by the ratio of change in receivables (RECEIVABLE), and ineffective monitoring proxied by the ratio of independent directors (IND) and variable financial statement fraud proxied by the earnings management.The population in this study are a company listed in JII Company (Jakarta Islamic Index) and publish annual reports in a row during  2011-2015. The sampling technique is purposive sampling. Based on these criteria was selected 12 companies sampled in this study. The analysis used is multiple linear regression and SPSS 22 software using the results of testing tools.This study indicate that the Financial Stability variables, the financial targets, the nature of the industry a significant positive effect on the Financial Statement Fraud and Ineffective Monitoring while significant negative effect on the Financial Statement Fraud.
KEMAMPUAN PEMBIAYAAN DAN EFISIENSI OPERASI SERTA URGENCY GOOD CORPORATE GOVERNANCE DALAM PENCAPAIAN LABA PADA BPR SYARIAH DI JAWA TIMUR Hanif, Rifki; Fitri, Raisa
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 8, No 2 (2017): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.5 KB) | DOI: 10.18860/em.v8i2.4969

Abstract

Syariah Banking is increasingly recognized by the government as shown by the increasing number of banks conducting business based on sharia principles in 2011. In 2011, banking performance showed a positive development supported by high profitability, and other financial indicators that showed positive growth. This study aims to determine the effect of Operating Costs and Income, Loan Asset Ratio, and Good Corporate Governance to Achievement of Profit in Islamic Rural Banks in East Java. This study uses multiple regression analysis model. And the type of data is secondary data taken from Bank Indonesia Report. The findings show BOPO has no partial effect on Profit. BOPO, LAR and GCG influence simultaneously to earnings. The implication of this research is that BPRS must be able to reduce operational cost and able to increase credit and apply GCG so that it will affect the achievement of profit at the BPRS in East Java.
TEORI DAN PRAKTIK AKUNTANSI SYARIAH DI INDONESIA Kariyoto, Kariyoto
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 8, No 2 (2017): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.921 KB) | DOI: 10.18860/em.v8i2.4970

Abstract

This article aims to discuss the theory of accounting is the basis of accounting practices sharia in Indonesia. Venturing into this article with a look at a number of important issues that need to be noted in conventional accounting in Indopnesia as the basis of accounting implementation of sharia. Some of them: the first issue of ownership, two basic assumptions, and the third effect of the issue of the basic assumptions to standard levels, or even accounting method selected. Departing from these three basic issues, the perspective of theory and all assumptions, postulates, rules, and principles in the Western accounting can be applied to institutions or companies that uphold the values of Islam. Results to be achieved how design system, sharia accounting format upholding the values of Islam in Indonesia. This is important, given the behavior of business and institutional Islam has different characteristics and behaviors, and institutions or Western companies.
ANALISIS PERBANDINGAN PERLAKUAN DANA NON HALAL PADA LEMBAGA AMIL ZAKAT KOTA MALANG Shoviaty, Mitha; Djalaludin, Ahmad
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 8, No 2 (2017): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (631.885 KB) | DOI: 10.18860/em.v8i2.4967

Abstract

Dana non halal merupakan setiap pendapatan bunga yang bersumber dari usaha yang tidak halal (al-kasbu al-ghairu al-mayru’). Untuk mencegah agar dana non halal ini tidak tercampur dengan dana-dana lain yang halal maka tujuan adanya penelitian ini yaitu untuk mengetahui pengakuan, pencatatan, penyajian serta pengukuran dana non halal pada Laporan Keuangan Lembaga Zakat dan Wakaf El-Zawa dan Yayasan Dana Sosial Al-Falah. Penelitian ini berfokus tentang Dana Non Halal Pada (Lembaga Zakat dan Wakaf El-Zawa) dan (Yayasan Dana Sosial Al-Falah). Penelitian ini dilakukan menggunakan metode Kualitatif dengan pendekatan analisis deskriptif. Data yang digunakan adalah data primer berupa wawancara langsung pada kedua objek tersebut dan dara sekunder berupa Laporan Keuangan kedua objek tersebut.  mHasil dari penelitian ini menunjukan bahwa Lembaga Zakat dan Wakaf El-Zawa belum mengakui, mencatat, menyajikan serta mengukur adanya dana non halal pada Laporan Keuangannya, dan Laporan Keuangan dari El-Zawa masih belum sesuai dengan PSAK 109. Sedangkan Yayasan Dana sosial Al-Falah sudah mengakui, mencatat, menyajikan serta mengukur adanya dana non halal pada Laporan Keuangannya. Oleh sebab itu Laporan Keuangan yang dimilki oleh Yayasan Dana Sosial Al-Falah sudah sesuai dengan PSAK 109.
ANALISA BISNIS EKONOMI KREATIF ELEKTOR PARIWISATA UNTUK MENINGKATKAN KEPATUHAN WAJIB PAJAK (STUDI KASUS PADA PELAKU BISNIS EKONOMI KREATIF DI MALANG) Susyanti, Jeni
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 8, No 2 (2017): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (505.32 KB) | DOI: 10.18860/em.v8i2.4971

Abstract

This study purpose is analysis of creative economy businesses actor of tourism sector in order to fulfill their tax compliance. This study uses a descriptive research approach. Populations are 46 creative economy businesses actor of tourism sector in Malang city. Because the population is relatively small, all population becomes samples. The collected data is analyzed through three stages: data reduction, data display and conclusions. Research results show that: (1) creative economy businesses actors of tourism sector in Malang city have most problems to sell goods on credit. In addition, most of employees can not make taxation administration. (2) most of creative economy businesses actor of tourism sector in Malang city aware to tax compliance. However, they can not fulfill tax obligations (low awareness level in taxation fulfillment).
SISTEM INFORMASI PROGRAM CSR BIDANG PENDIDIKAN SEBAGAI UPAYA PENGEMBANGAN MASYARAKAT DI MALANG Latifah, Sri Wahjuni
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 8, No 2 (2017): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (445.424 KB) | DOI: 10.18860/em.v8i2.4972

Abstract

Research on information systems education CSR programs as community development efforts on the Hapless was carried out with the aim of identifying characteristics of recipients offunding programs, community access capability mengentahui against the program, identifying the components of the information system of funding programs that subsequently is used as information to devisestrategies for community development. The data obtained by questionnaire andinterviews to spread the recipient Fund programme and Fund Manager at Universities in Malang. Further data were analyzed with a qualitative approach. The results showed that in general the sources of funding programs can be groupedinto three, from the Government, private companies and public companies. So, effective access to information to obtain scholarshipsmore sourced information traditionally. While the funding of information system components include a set of inputs, processes and outputs. So far this programutilization varies as to support skill development study costs, as well as to the cost of living. Based on the SWOT analysis can be formulated the strategy of community development through the establishment of PPM-Entrepreneurship in each area with the direct involvement of the recipient of the funding program.

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