EL-MUHASABA
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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<![CDATA[RANCANGAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS MICROSOFT ACCES BERDASARKAN SAK EMKM PADA UKM DEWI PROL TAPE ]]>
<![CDATA[Admaja, Fitroh Marga Mila Aria]]>;
<![CDATA[Oktaviana, Ulfi Kartika]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 10, No 1 (2019): El Muhasaba ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v10i1.5800
<![CDATA[Dewi Prol Tape is one of Micro Small and Medium Entities which already have Micro Small Business Permit (IUMK) and turnover which increase every year. With administrative completeness as well as a good turnover increase, in the preparation of its financial statements are still not compiled well and in accordance with SAK EMKM. The preparation of the required financial statements is software-based for easy use by the UKM. Software used is microsoft acces where in operation does not require high accounting skills and does not require the cost to get it.So with that background this research is done with the title: "Design of Preparation of Financial Statements Based in Microsoft Access Based on Financial Accounting Standards of Small and Medium Entities (SAK EMKM) at UKM Dewi Prol Tape".This research used qualitative method with case study approach. The location of the research is UKM Dewi Prol Tape located on Danau Paniai street 2 c7 e5 Sawojajar, Madyopuro, Kedungkandang, Malang City. The subject of research is the owner of UKM Dewi Prol Tape. The data was collected by triangulation method. Data analysis methods that used consist of: data collection, data reduction, data presentation and conclusion.The result of the research shows that the design of preparation of financial statements based in Microsoft access based on Financial Accounting Standards of Small and Medium Entities (SAK EMKM) for UKM Dewi Prol Tape is: report of cost of goods manufactured, income statement, statement of financial position and notes to financial statement. And the obstacles that faced in the presentation of financial statements are: a) lack of human resources in preparing financial statements, b) lack of knowledge of Financial Accounting Standards of Small and Medium Entities (SAK EMKM).]]>
<![CDATA[IMPLEMENTASI AUDIT MUTU INTERNAL ISO 9001 PADA SISTEM MANAJEMEN RSUD KAYU AGUNG KABUPATEN OKI ]]>
<![CDATA[Fransisca, Septiani]]>;
<![CDATA[Aliya, Sabeli]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 10, No 1 (2019): El Muhasaba ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v10i1.5656
<![CDATA[Many companies have implemented ISO 9001 but no research has focused on the factors that made up the internal audit quality variables. This research took place at the Rumah Sakit Umum Daerah of Kayu Agung of Ogan Komering Ilir Regency. This research used quantitative descriptive method. The population was stakeholders related to the entity, the sample used cluster sampling and simple random sampling. The data used primary data derived from the dispersed questionnaire. The distribution of questionnaire was conducted in 2018. The technique of data analysis used validity test, profitability test, and normality test. In analyzing the researchers used simple linear regression analysis. The calculation results showed the value of R Square was 0.629. This meant that 62.9% of the Kayu Agung Hospital Management System in Ogan Komering Ilir Regency was influenced by the ISO 9001 Internal Quality Audit.]]>
<![CDATA[FINANCING DETERMINANT OF NATURAL CERTAINTY CONTRACTS (NCC) AND NATURAL UNCERTAINTY CONTRACTS (NUC) ON PROFITABILITY OF ISLAMIC COMMERCIAL BANKS ]]>
<![CDATA[Milzam, Mardas]]>;
<![CDATA[Siswanto, Siswanto]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 10, No 1 (2019): El Muhasaba ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v10i1.5778
<![CDATA[Commercial banks have a significant role for the society to fill its financial needs through financing facilities. Islamic bank financing has two forms of contracts, namely financing for Natural Certainty Contracts (NCC) and financing for Natural Uncertainty Contracts (NUC). Those are able to improve the profitability of Islamic commercial banks. The purpose of this study is to analyze the impact of NCC financing and NUC financing contracts toward the improvement of the Islamic commercial banks’ profitabilities represented by Return On Asset (ROA). This study uses a quantitative approach. The data analysis uses panel regression analysis with software Eviews 9.0 tools. Sampling method uses purposive sampling of Islamic Commercial Banks of 2013-2017. Result of the study showed that NCC and NUC variables improved the profibility of commercial banks simultaneously. Meanwhile, the test results partially showed that the NCC variable has a significant positive effect on the profitability of Islamic commercial banks. NCC financing has a fixed and definite return characteristic, was used for short-term investment financing, and the mark-up of profits could be adjusted, and the bank did not interfere with the customer’s business. NUC financing variable showed a significant negative effect on the profitability of Islamic commercial banks in a conventional manner. The high risk of banks in financing with NUC will be the negative impact factor. The risks borne by the banks include three factors, namely: there is bad financing due to side streaming, changes in management of customer management, and the existence of asymmetric information in customer financial reporting.]]>
<![CDATA[MERETAS KINERJA MAQASHID SYARIAH PADA BANK UMUM SYARIAH INDONESIA ]]>
<![CDATA[Herlyanto, Fredy Dwi]]>;
<![CDATA[Oktavendi, Tri Wahyu]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 10, No 1 (2019): El Muhasaba ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v10i1.5929
<![CDATA[Tujuan dari penelitian ini ialah untuk menganalisis kinerja Bank Syariah Indonesia berdasarkan Maqashid Syariah. Penelitian ini menggunakan metode deskriptif. Objek penelitian ini adalah Bank Umum Syariah Indonesia dengan jumlah sampel yaitu 9 Bank. Data yang digunakan dalam penelitian ini berupa anuual report tahun 2015-2017. Hasil penelitian menunjukkan bahwa kinerja maqashid syariah pada BUS di Indonesia masih berfluktuatifhal ini dapat dilihat dari kinerja maqashid syariah selama tahun 2015-2017 berturut-turut sebesar 24,07%, 25,50% dan 24,73%.Kinerja maqashid syariah yang berfluktuasi disebabkan belum adanya kesadaran para stakeholder untuk memperhatikan kinerja maqashid syariah. Dari 3 tujuan maqashid syariah yaitu; mendidik individu, membangun keadilan dan kepentingan publik, prosentase tertinggi adalah tujuan membangun keadilan. Bank Syariah Mandiri memiliki kinerja maqashid syariah paling tinggi dibanding Bank Umum Syariah lainnya.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN LQ45 PERIODE 2015-2017 ]]>
<![CDATA[Puspita, Erna]]>;
<![CDATA[Kusumaningtyas, Dian]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 10, No 1 (2019): El Muhasaba ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v10i1.5788
<![CDATA[This research is motivated by the importance of information about earnings needed by internal and external parties. So there are many factors that influence managers to manipulate company profit information. In this case the audit quality of the financial statements is an important factor because it is able to minimize the existence of corporate earnings management practices, so that the audit results on financial statements are reasonable. The purpose of this study was to determine whether earnings management is influenced by ownership mechanism variables and managerial skills, the level of financial statement disclosure, and also the intermediary variable in the form of audit quality. This research is a quantitative research with expost facto research technique. The population in this study is 34 companies. The sampling technique was purposive sampling. Data analysis techniques using Path Analysis. Research Results Testing the first model hypothesis, it can be concluded that managerial ownership, managerial skills, level of financial statement disclosure, and audit quality have a significant effect on earnings management. Testing the second model hypothesis, it can be concluded that managerial ownership, managerial skills, and the level of financial statement disclosure have a significant effect on audit quality. Based on the path analysis diagram, it can be concluded that the indirect effect of managerial ownership variables, managerial skills, and the level of financial statement disclosure through audit quality variables is greater than the direct influence.]]>
<![CDATA[KINERJA KEUANGAN DAERAH YANG DIMODERASI BELANJA MODAL TERHADAP PERTUMBUHAN EKONOMI ]]>
<![CDATA[Linawati, Linawati]]>;
<![CDATA[Solikah, Mar’atus]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 10, No 1 (2019): El Muhasaba ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v10i1.5789
<![CDATA[Planned financial performance, with estimates and realization of revenues and accuracy of expenditure allocation, is expected to increase economic growth. Increased economic growth indicates increased the economic activities of that area, followed by increasing income and the welfare of its people. The financial performance is allegedly not always increasing economic growth. The purpose of this study was to analyze the effect of regional financial performance on economic growth which moderated capital expenditure in the City and Regency of the Ex-Kediri Residency. The population as well as the sample in this study are 7 regions, namely 2 cities and 5 districts in the Kediri residency of East Java. The object of research is regional financial performance, capital expenditure and economic growth. The data used is secondary data, consisting of budget data on APBD realization and economic growth, obtained from the bps and dpjk websites. Data analysis using SEM Moderating analysis. This study has found that financial performance does not have a significant and negative effect on economic growth. Capital expenditure has a significant negative effect on economic growth, and capital expenditure can be as a moderator of regional financial performance towards economic growth.]]>
<![CDATA[PENGARUH KEJADIAN WASTE DENGAN PENDEKATAN LEAN HOSPITAL TERHADAP PROFITABILITAS INSTALASI FARMASI MELALUI PENGENDALIAN PRODUKSI DI ERA BPJS ]]>
<![CDATA[Nadhir, Yany Khoirurakhmawati]]>;
<![CDATA[Fitriasari, Nikmah]]>;
<![CDATA[Rahmatika, Fiella]]>;
<![CDATA[Luciana, Dya]]>;
<![CDATA[Purba, Iqbal Syaidul]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 10, No 2 (2019): El Muhasaba ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v10i2.6778
<![CDATA[Background: Change in claim payment of Healthcare and Social Security Agency (BPJS) requires hospitals to improve the management using lean hospital approach. Hospital pharmacy installation attempts to reduce waste and control production costs to increase profitability. Objective: The study aimed to know the effect of waste events with lean hospital approach on the profitability of hospital pharmacy installation in XX Hospital through production costs control. Method: The study used quantitative observational research design with cross sectional study. The research was carried at XX Hospital in July-August 2018. The number of respondents was 36 obtained from total sampling technique.Then, Partial Least Square (PLS) was applied to analyze the obtained data. Results: The PLS results showed that waste had a direct negative effect on production costs control (0.727) while it had positive direct effect on profitability (3.757). Production costs control had positive direct effect on profitability (19.422). Waste did not significantly affect profitability through production costs control (-0.726). Conclusion: It can be concluded that waste decrease can increase production costs control. Effective and efficient production costs control can increase profitability. The more waste decrease results in the higher profitability. ]]>
<![CDATA[OPTIMALISASI BAGI HASIL PADA PRODUK PEMBIAYAAN MUDHARABAH DALAM MENINGKATKAN LABA DAN MARKET SHARE ]]>
<![CDATA[Nurrachmi, Layla]]>;
<![CDATA[Zuraidah, Zuraidah]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 10, No 2 (2019): El Muhasaba ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v10i2.6779
<![CDATA[Sharia in accounting are required to apply Sharia principles one is not allowed the existence of interest because it belongs in the category of usury, so that an Islamic banking system for the results, one of them on mudharabah financing, which is the core product of Sharia banking. The financial report on the statistics on Islamic banking income and market share of financing has the lowest proportion of mudharabah, optimization of products for mudharabah financing is important to increase  profit and market share. This research is qualitative research by taking the location of research in PT Bank BRISyariah Malang Soekarno-Hatta. Data taken researchers use interview techniques and other secondary data, the researchers then perform data analysis and interpret the data obtained. The results of this research show that at PT Bank BRISyariah Malang branch Soekarno Hatta in applying the principle for the outcome has been in accordance with the rules of Fatwa DSN MUI No. 07/DSN-MUI/IV/2000, but Mudharabah financing is not a core product Because there are more uses for Mutanaqisah and Murabahah financing. The optimization efforts that have been done are not fully optimal, another way that can be done is to give fair incentives to customers who report their business honestly. If it can be applied then profit will increase so that the market share financing Mudarabah will also increase.]]>
<![CDATA[PENGEMBARAAN AKUNTAN MENUJU KESADARAN SPIRITUAL: DILIHAT DARI PERSPEKTIF ONTOLOGI, EPISTEMOLOGI, DAN AKSIOLOGI ]]>
<![CDATA[Leniwati, Driana]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 10, No 2 (2019): El Muhasaba ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v10i2.5855
<![CDATA[Modern accounting that emphasizes material and value-free makes accounting toward materialistic, selfish, secularistic and atheistic. This is proven by the many cases of irregularities and manipulations of financial statements carried out by accountants that reflect those characteristics. Meanwhile human assumptions as an opportunistic, greedy and selfish homo economicus increasing this phenomenon. This become the big question to accounting science and the nature of accountants. Accounting as a branch of science has far away from the philosophy. The foothold of the science of accounting is to achieve the true nature of science and attain the ultimate truth of science. This study aims to review accounting from the perspective of ontology, epistemology, axiology and synergize the self-awareness of accountants in relation to humans, nature and God will bring accounting knowledge back to its essence and accountant to God so that accounting science will give benefit to humanity. ]]>
<![CDATA[COMPANY SIZE STRENGTHENS THE INFUENCE OF ASSET STRUCTURE AND CAPITAL STRUCTURE ON FIRM VALUE ]]>
<![CDATA[Wahyu, Supami]]>;
<![CDATA[Mardiana, Mardiana]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 10, No 2 (2019): El Muhasaba ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v10i2.6795
<![CDATA[This study discusses the size of the firm that is approved by the asset structure and capital structure of firm value. This research is a quantitative study. The analysis technique used is Multiple Regression Analysis (MRA). The results of this study find facts about firm that manage the relationship of assets and capital structure to the value of the firm. Partially, the size of the company increases the asset structure against the value of the firm. The size of the firm is not in accordance with the firm structure of firm value. In conclusion, the size of the firm increases the use of assets in increasing the value of the firm.]]>
