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EL-MUHASABA

el-muhasaba
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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 251 Documents

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IMPLEMENTASI GOOD GOVERNANCE DALAM PENGELOLAAN DANA DESA DENGAN PRESEKTIF SYARIAH DI DESA MLIRIPROWO KECAMATAN TARIK KABUPATEN SIDOARJO Dianingrum, Silvia
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 9, No 1 (2018): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

The implementation of good governance became a major requirement to realize people aspirations in achieving the regional goals of country. Therefore, it is not excessive when the implementation of good governance became an indication of realization in democratization as an effort to restore the regional sovereignty in a country. In order to realize a better village and able to protect well, the society needed good governance figure. The governance is a hope and an opportunity to realize a prosperous and sovereign life through the management citizensâ€™ freedom and equality. The aim of this research is to know how the implementation of good governance in village funds management with sharia perspective. Based on that background, this research was conducted with the title â€œThe Implementation of Good Governance in Village Fund Management with Sharia Perspective at Mliriprowpo Village Tarik Sub district Sidoarjoâ€. These research used qualitative descriptive method. The location of the research placed at Mliriprowo village Tarik sub district in Sidoarjo. The data sources were obtained from several informants, that is, the village head, the village secretary, the head of general affairs and the head of village financial affairs. The techniques of data collection were interview and documentation. The data analysis used is to describe the properly conditions, analyzed, evaluated, recorded process, and withdrew of conclusion. The result of this research showed that good governance in 2017 based on general perspective in terms of economical, efficient, effective, transparent and accountable as a reference seen from the planned, implemented, administration, reported, accountability, guided and supervised as well as good governance with sharia perspective in terms of shiddiq, amanah, tabliq, and fathonah were already well. However, the governance needed an evaluation, mentoring and guidance in the implementation of development that was not being spread evenly. That evaluation used to resolve the problems which occurred during the execution of development took place.

PENGARUH PENDIDIKAN ETIKA TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI Sari, Padma Adriana
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 9, No 2 (2018): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

The Influence of Business Ethics Education to Ethical Perception of Accounting StudentsThe main focus of this study is to understand the effect of business ethic course to studentâ€™s ethical perception. This study used survey method in gathering the data, which used students from Politeknik Negeri Malang as the participants. Ethical perception was assessed by giving scenarios abaout unethical accountants, and students were asked to respond to questions about the scenarios. The analysis data method used independent sample t-test. The result of this study indicates that there were no significant difference between studentâ€™s perceptions who have accomplished business ethics course and who have not accomplished the course yet.Keywords: Ethics Education, Ethical Perception.

PEMBUKTIAN FENOMENA EARNING MANAGEMENT PADA PERBANKAN SYARIAH: ANALISIS LABA RIIL DAN LABA AKRUAL Cahyati, Ari Dewi
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 6, No 1: Januari 2015
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

AbstractThe aim of this research is to test whether there is any earning management action at shariah banking or notâ€™. Earning management is measured by real earning management and accrual earning management. Real earning management is indicated in the proxy of CFO abnormal, and then accrual earning management is indicated in accrual discretionary. Secondary data from Indonesia Bank web is used in this research. This study will provide useful information to the users of financial statements whether there are any actions of earnings management in Islamic banks, as a result that users of financial statements will be more careful in reading financial statements. The indication of earnings management in banking also requires attention BI as a regulator of banking in Indonesia. The results show that shariah banking doesnot carry out accrual earning management that is indicated in mean value DA of 0.00. It is found mean values for abnormal cash flow of -0.025 in real earnings management of Islamic banks which also indicates earnings management is done by minimizing the profits. Meanwhile, Ã¢1 has a positive value 0.283 and sig 0.564. This indicates that the suspect Islamic bank (poor performance) did not conduct real earnings management by manipulating the cash flow statement.AbstrakTujuan dari penelitian ini adalah menguji apakah terdapat tindakan earning management pada perbankan syariah. Tindakan earningmanagement ini diukur dengan earning management riil dan earning management accrual. Manajemen laba riil diindikasikan dengan proksi, yaitu abnormal CFO,sedangkan manajemen laba akrual diindikasikan dengan discretionary accrual. Data penelitian ini merupakan data sekunder yang diperoleh dari web Bank Indonesia. Manfaat penelitian ini memberikan informasi kepada pengguna laporan keuangan apakah terdapat tindakan Manajemen laba di bank syariah sehingga pengguna laporan keuangan dapat lebih teliti dalam membaca laporan keuangan. Adanya indikasi manajemen laba diperbankan juga perlu mendapat perhatian BI sebagai penyusun regulasi yang terkait dengan perbankan di Indonesia. Berdasarkan hasil penelitian ditemukan bahwa bank syariah tidak melakukan earning management accrual yang diindikasikan dengan nilai mean DA 0.00. Berdasarkan hasil olah data manajemen laba riil bank syariah ditemukan nilai mean untuk abnormal cash flow -0.025 yang juga mengindikasikan bahwa manajemen laba dilakukan dengan cara memperkecil laba. Sedangkan B1 bernilai positif 0.283 dan sig 0.564. Hal ini mengindikasikan bahwa bank syariah suspect (kinerja buruk) tidak melakukan manajemen laba riil dengan upaya memanipulasi laporan arus kas.

ANALISIS PENERAPAN WITHHOLDING TAX SYSTEM PRESPEKTIF MUTATIS MUTANDIS PADA LEMBAGA KEUANGAN SYARIAH (Studi Kasus pada BMT Al-Hijrah KAN Jabung) Kurniawati, Siti Eli
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 9, No 1 (2018): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

The research objective is to know the tax cut by sharia financial institution by referring to the Tax Legislation on Income Tax (PPh) that is generally applicable, as well as the procedures of tax cuts using the means of Withholding Tax System and the basic of tax imposition on revenue sharing in sharia financial institution.The data analyzing method used by the researcher is qualitative data analysis with Case Study formulate theory, looking at theory as well as cases as the induction process from the observation toward facts (gathering information). Based on the data analysis and interview result done in this research, the finding suggests that BMT Al Hijrah KAN Jabung have implemented tax system in accordance with the generally applicable tax provision as well as withholding tax system in BMT Al Hijrah KAN Jabung which is implemented in deposit revenue sharing and time mudharabah (deposito).

ANALISIS PERLAKUAN AKUNTANSI TENTANG AKAD RAHN UNTUK PEMBIAYAAN ARRUM BERDASARKAN PSAK NO 107 DAN FATWA DSN MUI NO 26 PADA PEGADAIAN SYARIAH CABANG LANDUNGSARI MALANG Shofiyana, Haris
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 9, No 1 (2018): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

The concept which is far from riba (usury) and is corresponding with Islamic Law makes the Islamic Mortgage Institution is demanded by some people, especially the middle-lower class society because of the requirements are easy to be fulfilled, accessible and can be done with a relatively short time. With the easiness to obtain loan capital in the form of funds for customers who own a business or run a business by mortgaging his property in the form of gold or diamonds. One of the Islamic Mortgaging Institution's products that provide loan financing to customers engaged in business is gold Arrum Financing with the installment payment system which is conforming with Sharia principles. The purpose of this research is to know how Accounting Treatment of Rahn's Contract (Akad Rahn) for Arrum Financing Based On PSAK 107 and Decree of DSN MUI at Islamic Mortgage Institution Branch Landungsari Malang. This research is design as qualitative method with using descriptive approach. This research is done by three stages, (1) data collection is done by interview, observation, documentation, and online data searching (2) data analysis technique, (3) data analysis with data reduction procedures, data presentation, and conclusion. The results of this study indicate that the Islamic Mortgage Institution of Landungsari Malang about Rahn's contract for Arrum Financing has implemented accounting guidance of PSAK 107 and has been in accordance with the application of Decree of Dewan Standar Nasional Nasional Majlis Ulama Indonesia No.26 / DSN-MUI / III / 2002.

POSITIVE ACCOUNTING THEORY (PAT): TELAAH LITERATUR DARI BERBAGAI PERSPEKTIF Nana, Magda
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 9, No 2 (2018): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Watts and Zimmermen are the represents the first developer of Positive Accounting Theory (PAT) which has provided a new direction in the development of accounting research in the mid-1960s. In the 1940s and early 1960s research in accounting is dominated by normative research that more emphasis on what should happen in the world of accounting. This differs from the PAT that put more emphasis on how accounting theory can explain and predict the phenomena occurring in the real world of accounting.The friction from normative to positive approaches that occur in accounting research, several things happen because of, among others: (1) the inability of the normative approach in testing the theory empirically, (2) normative approach is more focused on investors, and (3) normative approach does not allow the allocation of capital in the stock market. Now days a lot of positive research is dominated by the accounting practices related to decision making for investors. Many researchers who have PAT provides empirical evidence about accounting practices, such as Ball and Brown, Healy, Jensen and Meckling and many other researchers.In addition to providing new insights in accounting research, PAT proposed by Watts and Zimmermen also getting some criticism from researchers in the environment of accounting, such as Sterling, Christenson and some other researchers associated with the methods, methodologies and the development of the PAT.Â Key word: Positive accounting theory, some critical to positive accounting theory

MANAJERIAL ASISTANT USAHA KECIL MENENGAH MENUJU TERWUJUDNYA DESTINASI WISATA DI KECAMATAN SINGOSARI KABUPATEN MALANG Andriani, Sri; Mu'is, Ahmad
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 8, No 1 (2017): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Pengembangan usaha UMKM Desa Toyomarto ke arah wisata ekonomi dan alam menjadi tujuan dari tulisan ini. Masyarakat Desa Toyomarto yang memiliki basis usaha dan kekayaan alamnya menjadi daya tarik untuk meningkatkan ekonomi daerah. Ada 2 (dua) kelompok di Desa Toyomarto yaitu usaha cobek dan lumpang dan kelompok usaha sandal spon dan klompen. Usaha cobek dan lumpang berjumlah 9 orang sedangkan pengusaha kerajinan spon dan klompen berjumlah 47 orang. Desa Toyomarto terletk di kaki Gunung Arjuna yang sejuk dengan hasil teh tradisional yang bersejarah itu. Pemecahan masalah muncul di industri kecil di sana dengan masih minimnya pengetahuan ekonomi, pemasaran, pengaturan keuangan dan manajerial. Ada 2 (dua) kategori sentra industri di Toyomarto, (1) industri yang telah berkembang (existing) dan (2) akan dikembangkan (in planing). karenanya diperlukan kegiatan pendampingan pembuatan laporan keuangan basis ETAP, pelaporan pajak (pribadi atau usaha), perencanaan anggaran, manajemen biaya, strategi premasaran, MSDM, pendampingan sistem IT (E-System), informasi akuntansi dan manajemen, menghubungkan dengan dinas pariwisata untuk menuju desa wisata dan membentuk kelompok wisata berbadan hukum. Dengan cara ini maka 2 (dua) industri kecil tersebut (yang sudah exist dan akan berkembang) menjadi semakin kuat, profesional, dan maju menghadapi persaingan usaha di era global ini.

Pengaruh Intellectual Capital dan Struktur Modal Terhadap Return Saham Dengan Kinerja Keuangan Sebagai Variabel Intervening (Studi pada Perusahaan Yang Terdaftar pada JII (Jakarta Islamic Index) Periode 2012-2016) Marlinda, Yefi
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 9, No 1 (2018): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Intellectual capital is the company's wealth that is the power behind the company's value creation that includes knowledge, experience, skills, reputation, and also technological capabilities. Capital structure relates to sources of funds, both internal and external. The main purpose of this research is to investigate the relationship between intellectual capital and capital structure on stock return with financial performance as intervening variable. This type of research is quantitative research. The sample of this study is the annual financial statements of companies registered on JII (Jakarta Islamic Index) on period 2012-2016). The sampleâ€Ÿs were chosen by using purposive sampling method and 11 companies were able to fulfill the sampleâ€Ÿs criteria. The research data were analyzed by using path analysis method. The result of this research reported that there is indirect influence between intellectual capital and capital structure to stock return through financial performance measured by return on equity. Intellectual capital insignificance to indirect effect on stock return through financial performance measured through earning per share but there is indirect influence between capital structure on stock return through financial performance measured through earning per share. The study also found that intellectual capital insignificance on stock return. But the finding of direct influence between capital structure on stock return. From these findings it can be concluded that intellectual capital and capital structure indirect significance on stock return through financial performance measured through return on equity.

ANALISIS PENGARUH BUDAYA ORGANISASI DAN PENGENDALIAN INTERN TERHADAP KINERJA SEKTOR PUBLIK DENGAN AKUNTABILITAS SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Dinas Perindustrian dan Tenaga Kerja Kabupaten Bojonegoro) Ardilla, Heppy Kurnia
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 9, No 1 (2018): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

The importance of performance report is needed to evaluate how far the institution or organization are able to implement their vision and mission. One of its consistency is the need of performance support activities by improving the organizational culture, internal control, and accountability. This research objective is to obtain the empirical evidences about the influence of organizational culture and internal control toward public sector performance with the accountability as moderation variable.This research is categorized as quantitative research using primary data taken from questioners. The research population is the employees in the Office of Industry and Manpower of Bojonegoro Regency. The sampling technique used in this research is purposive sampling. The samplesobtained consist of 36 respondents. The date is analyzed using multiple linear regression analysis and processed using the help of SPSS software version 16.0.The result of this research shows that (1)Partially, organizational culture influences positively and significantly toward the public sector performance, (2) Partially, internal control influences positively and significantly toward the public sector performance, (3) Partially, accountability influences positively and significantly toward the public sector performance, (4) simultaneously, organizational culture, internal control and accountability influences positively and significantly toward the public sector performance, (5) Accountability moderates positively and significantly the influence of organizational culture toward the public sector performance, and (6) Accountability moderates positively and significantly the influence of internal control toward the public sector performance.

PENGARUH LIKUIDITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN MELALUI ROA Supami, Supami
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 9, No 2 (2018): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

The purpose of this study was to determine the effect of liquidity and firm growth on firm value with ROA as intervening variable. The method in this research is a kind of causal comparative research with quantitative approach. Analytical technique of this research using path analysis technique. The result of research that liquidity influence to company value, company growth influence to company value, liquidity influence to Return On Assets, company growth influence to Return On Assets, Return On Assets influence to company value. The conclusions of liquidity affect the value of the company through the Return On Assets, corporate growth affect the value of the company through the Return On Assets. For further research use ROA as moderation.

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Kota malang,

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