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[PROFITABILTAS MEMODERASI LIKUIDITAS DAN GROWTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Retnasari, Ati]]>;
<![CDATA[Setiyowati, Supami Wahyu]]>;
<![CDATA[Irianto, Mochamad Fariz]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 12, No 1 (2021): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v12i1.10039
<![CDATA[This study aims to determine whether provitability is able to moderate the relationship of liquidity and growth to the value of the company. The value of the company is a value that reflects the credibility of the company in the eyes of the public, especially investors and prospective investors. The sample of this research is 58. This study uses multiple analyst regressions in the data analyst. The results showed that liquidity and growth had a negative effect on firm value. Profitability moderates the relationship of liquidity and growth to the value of the company.]]>
<![CDATA[BENEISH RATIO INDEX SEBAGAI ALAT DETEKSI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Zulzilawati, Zulzilawati]]>;
<![CDATA[Wahyuni, Nanik]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 12, No 2 (2021): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v12i2.12803
<![CDATA[The purpose of this study is to determine the number and detect companies that commit fraud so that companies can be categorized as manipulators, non-manipulators and gray companies. This research uses quantitative research with descriptive approach. The object used in this study is a Manufacturing Company listed on the Indonesia Stock Exchange (IDX) in 2016-2019. The research sample was taken using purposive sampling technique. This study analyzes data using eight types of financial ratios contained in the Beneish Ratio Index method. The results showed that the manufacturing companies classified as the most manipulators in 2017. Then the manufacturing companies classified as the most non-manipulators in 2019 were 52 companies. Furthermore, the largest number of manufacturing companies classified as gray companies in 2016 and 2018 were 5 companies.]]>
<![CDATA[KEJELASAN SASARAN ANGGARAN DAN SPIP TERHADAP AKUNTANBILITAS KINERJA INSTANSI DIMODERASI PARTISIPASI PENYUSUN ]]>
<![CDATA[Mardiana, Mardiana]]>;
<![CDATA[Setiyowati, Supami Wahyu]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 12, No 2 (2021): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v12i2.11813
<![CDATA[The purpose of this study was to examine and explain the clarity of budget targets, and the internal control system on performance accountability in OPD Malang City in moderation of budgetary participation. This study uses quantitative research methods. Population of 34 Regional Apparatus Organizations in Malang City. The data analysis technique used multiple regression analysis. The results showed the clarity of budget targets, and the internal control system had an effect on performance accountability in OPD Malang City. A clear budget and according to organizational goals increases the accountability of the performance of government agencies. The implementation of an internal control system in each activity increases the accountability of the performance of government agencies. Participation in budgeting moderates the relationship between the clarity of budget targets and the internal control system that affects performance accountability. Participation in budgeting is very important for the preparation of a government budget in accordance with organizational goals. With participation in budgeting, the clarity of budget targets and the internal control system has increased and has an impact on increasing the accountability of government performance.]]>
<![CDATA[FAKTOR PENGARUH RASIO KEUANGAN TERHADAP HARGA SAHAM PERUSAHAAN JAKARTA ISLAMIC INDEX (JII) ]]>
<![CDATA[Salsabila, Nadiah Ayu]]>;
<![CDATA[Miranti, Titis]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 12, No 1 (2021): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v12i1.10123
<![CDATA[Jakarta Islamic Index is a stock index in the IDX that can use as an alternative In Islamic investment. In choosing an investment object in Islamic stocks, it necessary to pay attention to the financial ratios and stock prices of companies. The purpose of this study was to determine the effect of financial ratios on stock prices on companies listed on the Jakarta Islamic Index (JII). The type of this research is quantitative. The population of 56 companies registered on the Jakarta Islamic Index (JII) for the 2012-2018 period with a sample of 11 companies. The analysis model use panel data regression using Eviews software. The type of data uses secondary data accessed through the Indonesia Stock Exchange (IDX) website. The results showed that earning per share variable has a significant effect on stock prices. While the current ratio, debt to equity ratio, total assets turnover and net profit margin variables have no significant impact on stock prices. Simultaneously variables of current ratio, debt to equity ratio, total assets turnover, net profit margin and earning per share have significant effects on stock prices. The contribution of this research can use as a reference for companies to pay attention to financial ratios that affect stock prices.]]>
<![CDATA[MEMAKNAI IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY MENUJU SUSTAINABILITY DALAM PERSPEKTIF SOCIAL PRACTICE BOURDIEU ]]>
<![CDATA[Rochayatun, Sulis]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 12, No 2 (2021): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v12i2.12010
<![CDATA[This study aims to interpret the implementation of CSR in achieving corporate sustainability studied with Bourdieu's social practice theory. This study uses an interpretive paradigm with a phenomenological approach. The research location is PT. Tirta Investama - Pasuruan Keboncandi Factory. Data collection was carried out by conducting in-depth interviews with key  informants who took turns to obtain data triangulation.The results showed that the implementation of CSR on the research site was well organized and structured and became a permanent and incidental program. CSR is implemented based on the principle of "dual commitment", which is the belief that if a company wants to be successful in business, the company must be successful socially. The process of defining and understanding CSR towards corporate sustainability is pursued by forming a habitus, maintaining the existence of capital and mastering the field, this is in line with Bourdieu's concept of social practice.]]>
<![CDATA[ANTESEDEN KEAHLIAN OPERATOR SISTEM PENGELOLAAN ASET DESA DI KABUPATEN SITUBONDO ]]>
<![CDATA[Kustono, Alwan Sri]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 12, No 1 (2021): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v12i1.10192
<![CDATA[Sistem Pengelolaan Aset Desa (SIPADES) is a village asset administration recording application. This application provides orderly administrative facilities for the village so that the risk of losing assets can be reduced. The purpose of this study is to test and prove various individual aspects that affect operator competence in running SIPADES. The focus of the study is on the internal factors which include anxiety and computer attitudes. Another factor tested was operator training in using SIPADES in the Situbondo District Government. The data used in this study are primary data. The technique of obtaining data using a survey method. The population that is the object of research is all of the operator of the SIPADES application in Situbondo Regency. Four hypotheses were tested using multiple regression. The gender variable was used as the control variable. The results show that all hypotheses can be accepted. The variables of anxiety, attitude, and training have an effect on the operator's competence in operating SIPADES. The implication of the research is that the village government should increase the number of SIPADES operator training. This training can increase competence to run applications.]]>
<![CDATA[KONSEPTUALISASI PERAN TEKNOLOGI INFORMASI DALAM PRAKTIK AUDIT UNTUK MEMBANTU PENGUNGKAPAN FRAUD DI INDONESIA ]]>
<![CDATA[Suryani, Indrika Dwi Rahma]]>;
<![CDATA[Kurniawati, Elia]]>;
<![CDATA[Wulan, Gracia Angelina Nawang]]>;
<![CDATA[Dinniah, Hikmah Cahya]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 12, No 2 (2021): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v12i2.12070
<![CDATA[So many cases of fraud have accured in Indonesia as well as the world today has entered the digital era. This study aims to determine with the development of information technology their role in audit practice in detecting fraud in Indonesia. The method used in this research is a systematic literature review using secondary data derived from literature and online media. The results of this study indicate that currently many techniques are used in detecting fraud by employing information technology such as general audit software, computer forensics, DFM (Digital Forensic Model) and whistleblowing systems that are now shifthing to digitization.]]>
<![CDATA[PENGARUH SANKSI PERPAJAKAN DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK ]]>
<![CDATA[Syafira, Erika Zahra Afifah]]>;
<![CDATA[Nasution, R.]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 12, No 1 (2021): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v12i1.10256
<![CDATA[The porpuse of this research is to know the impact of tax penalties and the quality of service on taxpayer’s obedience. The data that used in this research is primary data that obtained through the distribution of questionnaires to sample that represent the criteria of the population. The population of this research is taxpayer of KPP Pratama Cikarang Selatan. As for the sample of this reaserch is 100 respondents, that determined by the slovin formula. The methods of this research for validity data is used validity test and reability test. To perevent any bias of use regretion models on research, then used a classical assumption test. The analysis technique that used is multiple regression analysis. For hypothetical test in this research used the t-test that is a partial test and F-test that is a simultaneous test. The result of this research is 1. The tax penalties have a positive and significant impact on taxpayer’s obedience 2. The quality of servis have a positive and significant impact in taxpayer’s obedience. 3. The tax penalties and the quality of service have impact in taxpayer’s obedience.]]>
<![CDATA[INFORMATION AND COMMUNICATION TECHNOLOGY: MENDORONG EFISIENSI KINERJA AUDITOR SELAMA PANDEMI COVID-19 ]]>
<![CDATA[Nabila, Khansaa]]>;
<![CDATA[Sasmita, Maulidya Eka]]>;
<![CDATA[Adawiyah, Robbiatul]]>;
<![CDATA[Putri, Dhika Maha]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 13, No 1 (2022): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v13i1.12165
<![CDATA[The evolution of information technology is going rapidly, supported by the COVID-19 pandemic where all activities related to face-to-face and gathering activities are limited. Many companies already have implemented ‘work from home’ policies for their employees, including auditors. Responding to this phenomenon, many companies have finally changed the auditor’s work system by applying remote audit techniques based on the use of ICT tools.The application of Information and Communication Technology (ICT) will minimize direct contact, and also reduce audit. The purpose of this study is to examine the effectiveness and efficiency of auditor's performance by applying remote audit techniques using ICT. In this study uses a qualitative approach. By to obtain a depth understanding of the object of research related to the existing problems such as the risks and to find out whether the application of ICT in remote audit techniques is effective and efficient when it’s carried out during a pandemic. A literature study is employed to assess the efficiency of ICT performance in remote audit techniques. The results of this study indicate that the application of ICT in supporting the remote audit process during the Covid-19 pandemic is the best way. However, we should still paying attention to the appropriateness of the devices, the signal, and data security protection so that the evidences provided by the auditee to the auditors are remains usable and reliable.]]>
<![CDATA[ANALISIS KEPUASAN PENGGUNA E-FILLING DENGAN PENDEKATAN COBRA DAN MODIFIKASINYA DI KOTA SUMBAWA BESAR ]]>
<![CDATA[Ari, Dessanti Putri Sekti]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 13, No 1 (2022): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v13i1.14176
<![CDATA[The purpose of this study was to determine the factors that influence the satisfaction of E-Filing users with the COBRA approach and its modifications. The variables used in this study are cost, opportunity, benefit, risk, utility, efficiency, and user satisfaction of E Filing. This type of research approach is quantitative and analyzed by multiple linear regression. This study uses primary data involving 141 respondents in the city of Sumbawa Besar. This study indicates that cost, opportunity, and utility have no significant effect on e-filing user satisfaction. Benefit and efficiency have a significant positive effect on e-filing user satisfaction. Risk has a significant negative effect on e-filing user satisfaction]]>
