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[PENGARUH PERAN DEWAN PENGAWAS SYARIAH (DPS) DAN KOMITE AUDIT TERHADAP KEPATUHAN PADA PRINSIP SYARIAH ]]>
<![CDATA[Hikmah, Liatul]]>;
<![CDATA[Oktaviana, Ulfi Kartika]]>
<![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.v10i2.6588
<![CDATA[Sharia Supervisory Board (DPS) and Audit Committee are company organ for Responbility implementation of sharia Compliance in Sharia Community Financing Banks (BPRS). The purpose of this research was to test the role of Sharia Supervisory Board (DPS) and Audit Committee effects on compliance with sharia principles in Sharia Community Financing Bank (BPRS) in East Java.The research population was all BPRS of East Java Province which are registered in the Financial Service Authority (OJK) and Bank Indonesia (BI). The sample size was 15 institutions which were taken using purposive sampling method. Data collection method used approximation quantitative method with questionnaires with total 0f 38 questionnaires returned. This research used Data analysis multiple linear regression test with SPSS 16. The research variables include 19 indicators of DPS supervision activities, 7 indicators of Audit Committee responsibilities and 12 indicators of Shariah Compliance indicators.The results revealed that the role of Sharia Supervisory Board (DPS) partially had a negative effect. Its mean Shariah Complience in BPRS East Java has not been fully influenced role of DPS because DPS rarely visited to BPRS and certification levels are still low. While the role of the Audit Committee has a positive effect on Sharia compliance in the BPRS East Java. Simultaneously, the role of Sharia Supervisory Board (DPS) and Audit Committee had an effect on compliance with sharia principles in BPRS East Java. According to the dominant variables revealed that the role of Audit Committee is more influential on Compliance with Sharia Principles in BPRS East Java compared to the role of Sharia Supervisory Board (DPS ). ]]>
<![CDATA[PENGARUH UKURAN DEWAN KOMISARIS DAN KEPEMILIKAN ASING TERHADAP LUAS PENGUNGKAPAN CSR ]]>
<![CDATA[Chen, Ming]]>
<![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.v10i2.6721
<![CDATA[This study aims to determine the effect of the size of the Board of Commissioners and Foreign Ownership on the Extent of CSR Disclosure. This study was tested using multiple regression. The sample is a Manufacturing company listed on the Indonesia Stock Exchange. The study period for 3 years fr: m 2014 until 2016. The results of the study found that the size of the board of commissioners influences the extent of CSR disclosure while Foreign Ownership does not affect the wide range of CSR disclosure.]]>
<![CDATA[PROFITABILITY, CAPITAL STRUCTURE AND ALLOCATION OF CORPORATE SOCIAL RESPONSIBILITY (CSR) FUNDS TO CORPORATE VALUES IN BASIC INDUSTRIAL AND CHEMICAL INDUSTRY COMPANIES IN INDONESIA ]]>
<![CDATA[Yuliana, Indah]]>
<![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.v10i2.6750
<![CDATA[Business organizations have the goal of maximizing company value. The era of new developments in management and corporate management shifts efforts to build value based on stakeholder-based strategies, namely to build the value of the company while taking into account and paying attention to stakeholder interests in the framework of achieving company goals. The legitimacy of the company in the eyes of stakeholders can be done with the integrity of the implementation of ethics in doing business and increasing corporate social responsibility. The purpose of this study is (1) to analyze the effect of profitability, capital structure and CSR fund allocation on firm value, (2) to analyze the moderation of Corporate Social Responsibility budget allocation variables to the relationship of profitability and capital structure to firm value. This study uses a quantitative approach using statistical tools and hypothesis testing. The population of this study is 65 basic industrial and chemical sector companies in Indonesia which are listed on the Indonesia Stock Exchange (IDX). The sampling technique was done by purposive sampling, data analysis using multiple linear regression analysis and moderation regression. The results of the study showed (1) Profitability directly had a significant effect on firm value while the capital structure and CSR fund allocation directly did not affect the firm value (2) Allocation of CSR funds strengthened the influence of capital structure on firm value. This shows that large debt does not affect investors to keep investing in the company, only investors are interested in the allocation of corporate social responsibility funds issued by the company, so that corporate social responsibility funds can be profitable for investors.]]>
<![CDATA[ANALISIS PENERAPAN GOOD GOVERNANCE BISNIS SYARIAH DALAM MENCAPAI MAQASHID SYARIAH PADA BANK UMUM SYARIAH DI INDONESIA ]]>
<![CDATA[Herlyanto, Fredy Dwi]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 11, No 1 (2020): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v11i1.7324
<![CDATA[This study aims to analyze the application of good governance business sharia in achieving maqashid sharia in Islamic sharia banks in Indonesia. To analyze the application of sharia business governance, namely by using content analysis that refers to the national governance policy committee as many as 47 indicators. To analyze the achievement of maqashid sharia using financial ratios that reflect the three components of maqashid sharia, namely education, justice, and benefit. The results of this study, namely the application of sharia business governance in the amount of 93% has not had an impact on the achievement of overall sharia maqashid during 2015-2017. If viewed based on each goal, the implementation of sharia business governance will have an impact on achieving creating justice. ]]>
<![CDATA[DETERMINAN PELAPORAN SPT ]]>
<![CDATA[Oktafiani, Nur]]>;
<![CDATA[Lutfillah, Novrida Qudsi]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 11, No 1 (2020): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v11i1.7597
<![CDATA[The purpose of this research was to know the effects of aplication of e-filing, internet understanding and awareness of tax payers on SPT reporting compliance. This research uses descriptive quantitative method. The data used in this study are primary data, the primary data are from questionnaires distributed by researchers through google forms. The result of this research indicate that internet understanding has an effect on compliance reporting SPT while the apllication of e-filing and awarness of tax payers has no effect on compliance reporting SPT.]]>
<![CDATA[IMPLEMENTASI PENGELOLAAN KEUANGAN BADAN USAHA MILIK DESA (STUDI DESA GONDOWANGI KECAMATAN WAGIR KABUPATEN MALANG) ]]>
<![CDATA[Rofidah, Naily]]>;
<![CDATA[Rochayatun, Sulis]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 11, No 1 (2020): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v11i1.7599
<![CDATA[Village development is the focus of national development because the village is a sub-section of the national territory that directly manage the society. Nowdays villages are required to have BUMDes as a leading organization aimed to optimize village potential (Wargiyat, 2015). The management of BUMDes must be in accordance with established regulations; financial management of BUMDes is guided by Regulation of The Minister of Village (Permendes) Number 4 of 2015 and Ministry of Home Affair regulations (Permendagri) 113 of 2015. Principles that must be upheld in the management of BUMDes are cooperative, participatory, emancipatory, transparent, accountable, and sustainable.The purpose of this study is to determine the financial management of BUMDes Gondowangi in Gondowangi Village, Wagir District, Malang Regency. The type of this research is qualitative with a case study approach. The conclusions that can be taken are financial management carried out by BUMDes Gondowangi is still simple. The planning is done by holding a meeting of each unit to form the budget plan (RAB). Implementation is carried out using receipts as proof of disbursement of funds. However, the administration is done by recording cash income and expenditure. Then, Recording which is carried out is still general. Accountability is carried out by giving a report to the regional consultative committee (BPD) of Village and Community and Village Empowerment and Service (DPMD) of Malang District, as well as sending a soft file to the Ministry of Village, and delivering it to the community together with the village meeting. The accountability of regular activities in 2017 is also carried out by BUMDes Gondowangi in village meetings. Supervision in the form of guidance from the governor and regent / mayor has not been obtained by BUMDes Gondowangi. ]]>
<![CDATA[ACTIVITY BASED COSTING DENGAN KENDALI WAKTU UNTUK MENGHITUNG COST LAYANAN PADA BENGKEL OTOMOTIF “DA†DI JEMBER ]]>
<![CDATA[Kustono, Alwan Sri]]>;
<![CDATA[Nanggala, Ardhya Yudistira Adi]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 11, No 1 (2020): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v11i1.7710
<![CDATA[One of the weaknesses of many small businesses that are encountered is the weak reporting of quantitative business activities. A common problem that occurs is about how the treatment of costs for the activities of the small and medium business units that are not in accordance with existing accounting principles. The recognition and measurenment of costs incurred in small and medium enterprises is very important to understand. It can support their entrepreneurs to make decisions, such as to determine the selling price that affects the profits to be achieved by a business. The purpose of this study uses activity based costing techniques with time drivers to calculate service costs in the "DA" automotive workshop in Jember.The research method used is applied qualitative research. The research is directed at determining service costs by using time driver activity based costing techniques. The results of the study can be used for "DA" workshops as a comparison of service costs.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DENGAN KESADARAN PERPAJAKAN SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Yuliani, Siti Dewi]]>;
<![CDATA[Setyaningsih, Nina Dwi]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 11, No 1 (2020): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v11i1.7020
<![CDATA[The development of Business, Micro, Small, Medium Enterprises (UMKM) in Indonesia is currently experiencing a very drastic increase. The development of UMKM from year to year shows a significant number. This increase makes UMKM have enormous potential for the country's income. This study aims to describe whether perceptions of fairness, taxation security, changes in tax rates affect taxpayer compliance with tax awareness as a moderating variable for UMKM players after the application of PP No. 23 of 2018. This research employed quantitative methods. Moreover, respondents in this research were UMKM entrepreneurs registered at KPP Pratama Bojonegoro. The researcher used simple random sampling as the method of sampling where the distribution of questionnaires was done randomly without considering the level in a population. Furthermore, data collection was done by using a questionnaire technique. The results of this study explain that the variable Justice Perception (X1) influences Taxpayer Compliance proven by the significant value of 43.2%, Taxation Understanding (X2) controls Taxpayer Compliance as evidenced by the considerable amount of 74.5%, The Changes of Rates do not affect the Taxpayer Compliance as evidenced by significant value of 28.8%, and Tax Awareness (M) is not a variable that strengthens or weakens the relationship.]]>
<![CDATA[PENGARUH PENURUNAN TARIF PAJAK UMKM DAN SISTEM PELAYANAN ONLINE TERHADAP PERSEPSI WAJIB PAJAK (STUDI KASUS PADA UMKM YANG TERDAFTAR DI KPP SEMARANG BARAT) ]]>
<![CDATA[Nadhor, Khaerun]]>;
<![CDATA[Fatoni, Nur]]>;
<![CDATA[Nurudin, Nurudin]]>;
<![CDATA[Zakiy, Faris Shalahuddin]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 11, No 1 (2020): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v11i1.7793
<![CDATA[Taxes are the largest source of state revenue, which is around 70%, so the government tries to increase tax revenues as much as possible by making policies that can later attract people to pay taxes. One of the government's policies is to reduce the final tax rate for public entrepreneurs, which is expected to make public entrepreneurs obedient to pay taxes. And take advantage of technological developments by conducting online tax services both in registration, reporting and tax payment. This study aims to determine the effect of decreasing MSME tax rates and online service systems on taxpayers 'perceptions of MSME taxpayers' compliance that are registered at the West Semarang KPP either partially or simultaneously. This research is quantitative research. The study population is a UMKM taxpayer registered at the West Semarang KPP. The sample was selected using the probability sampling method, which determines a random sample by taking 98 respondents as samples in this study. Data collection method is by field study. Test the feasibility of data on data taken using the validity and reliability test. Hypothesis testing uses multiple linear regression models, so it needs to be held a classic assumption test on the research data obtained. The results of the multiple linear regression test for the variable reduction in MSME tax rates and online service systems have a significant effect on taxpayers' perceptions of MSME taxpayer compliance, both simultaneously and partially. ]]>
<![CDATA[RANCANGAN PENERAPAN SAK EMKM DENGAN APLIKASI AKUNTANSI UKM PADA BODY GYM FITNESS CENTER MALANG ]]>
<![CDATA[Sentosa, Getar Dana]]>;
<![CDATA[Zuraidah, Zuraidah]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 11, No 1 (2020): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v11i1.7072
<![CDATA[SAK EMKM is the financial accounting standards for an entity that classified as MSMEs and to facilitate business owners to prepare financial statements. One of the MSMEs is the Body Gym Fitness Center located in Sawojajar of Malang City is still recording transactions in the form of daily reports and monthly reports. The solution that is expected in the preparation of financial statements is the existence of software that allows MSMEs owners to compile financial statements even if they do not understand accounting. The research method used is descriptive qualitative. The research site is the Body Gym Fitness Center addressed at H7/D27 Danau Jonge Street, Sawojajar, Malang. Research subjects are the manager and cashier of the fitness center. Observations, interviews, and documentations are used as data collection techniques. Data reduction, data presentation, and conclusion drawing are used as data analysis methods.The results of this research are: income statement and balance sheet statement. Notes on financial statements are still compiled in manual way. There are two obstacles faced by the Body Gym Fitness Center to compile the financial statements: a) lack of understanding on financial Reporting, b) the absence of human resources who able to compile financial statements according to SAK EMKM. ]]>
