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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 251 Documents
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Good Corporate Governance, Corporate Social Responsibility dan Konservatisme Akuntansi: Agresivitas Pajak Novita Salsabela; Sri Andriani
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 14, No 2 (2023): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v14i2.20697

Abstract

Purpose: This research was conducted to obtain empirical evidence regarding the relationship between the proportion of independent commissioners, audit committees, audit quality, corporate social responsibility and accounting conservatism on tax aggressiveness.Method: This study uses a descriptive quantitative approach. Secondary data is data used in research, where the data was obtained from the LQ45 company database that was registered on the IDX for a period of five years, namely from 2017-2021. During this time interval, 16 LQ45 indexed companies were selected as research samples using purposive sampling method. Multiple linear regression analysis with the help of SPSS version 26 is the method of data analysis in research.Results: The results of the study prove that partially the proportion of independent commissioners, audit committees, corporate social responsibility, and accounting conservatism has no significant effect on tax aggressiveness. Meanwhile, audit quality partially has a significant effect on tax aggressiveness. The proportion of independent commissioners, audit committees, audit quality, corporate social responsibility, and accounting conservatism simultaneously have a significant effect on tax aggressiveness.Implications: This research can be used as material for evaluation and review for the government in relation to the established tax policies. In addition, it is hoped that it will further increase company awareness and compliance with regard to fulfilling its tax obligations as well as material for consideration in the application of corporate governance policies.Novelty: The majority of previous research examined manufacturing companies, while this study chose to examine research variables with the perspective of different research objects, namely LQ45 indexed companies.
Balanced Scorecard: Analisis Kinerja PT Bank Syariah Indonesia Tbk Ma'rifatul Husniyah; Ade Ilham Ilahi; Lidiya Merti Putri; John Suprihanto
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 14, No 2 (2023): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v14i2.18315

Abstract

Purpose: This study compares the performance of PT Bank Syariah Indonesia using the balanced scorecard approach in the period before and after the merger.Method: Qualitative method with research data from annual reports for the 2020-2021 period, namely the period before and after the merger of Bank Syariah Indonesia.Results: The results showed that from a financial perspective, after experiencing a merger, the combined ROE ratio of the three Islamic banks was getting better and included healthy qualifications because it was close to 15%. Customer perspective, the profitability obtained from customers increased quite well supported by customer growth due to migration from the predecessor bank to the merged bank and new customer growth. Growth and learning perspective, the merged company experienced operating efficiency due to the synergy of the merger and caused the calculation of employee productivity as measured by company revenue to increase. Internal business process perspective, The form of innovation is in the form of establishing several business unit networks that can facilitate services.Implications: This research provides a deeper look into performance measurement using data from the company's published annual reports.Novelty: This study focuses on the use of ratios from financial reports and company annual reports to measure each perspective in the balanced scorecard. Previous balanced scorecard studies used survey methods to obtain information related to growth and learning perspectives, as well as customer perspectives and internal business process perspectives, while this study uses data from only financial reports and company annual reports.
Kompleksitas Tugas, Audit Fee, dan Kualitas Audit: Moderasi Diskriminasi Harga Jessica Regata Melanie; Dewi Darmastuti
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 14, No 2 (2023): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v14i2.21110

Abstract

Purpose: This study aims to examine the effect of task complexity and audit fees on audit quality and examine the moderating effect of price discrimination based on KAP's reputation on this relationship.Method: This study used Structural Equation Modeling (SEM) analysis of 117 questionnaires obtained from a survey conducted on auditors at PAF in DKI Jakarta.Results: The results of this study indicate that task complexity has a negative effect on audit quality. Price discrimination weaken the effect of task complexity on audit quality. Meanwhile, audit fees have no effect on audit quality. There is a direct effect of price discrimination on audit quality.Implications: This study result have implications for the compliance theory implementation. Audit complexity and audit fees can motivate auditors to produce good quality audit reports because auditors must be professional and comply with the code of ethics.Novelty: This study adds moderation of price discrimination based on KAP's reputation which is rarely researched in Indonesia. This study provides input for policy formulation for equal opportunity for local KAPs to acquire clients so as to minimize price discrimination based on KAP reputation. 
“Mosukuru To Eya” Uncovering The Local Cultural Values Behind Profit Mohamad Anwar Thalib
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 14, No 2 (2023): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v14i2.18806

Abstract

Purpose: This study aims to find the value of local wisdom behind income accounting practiced by traders in Gorontalo food stalls.Method: This study uses an Islamic paradigm with an Islamic ethnomethodological approach. There are five data analysis stages: charity, knowledge, faith, revelation information, and good deeds.Results: The study found that traders earn higher income on Thursday and Sunday nights. Meanwhile, traders experienced a decrease in their income during the Covid 19 pandemic. Traders used their income to finance operational, personal, and charity business needs. The income accounting practice lives with gratitude to God (mosukuru to Eya). In Islamic culture, elders often internalize these values through lumadu "diila o'onto, bo wolu-woluwo" which means invisible but there.Implications: The implication of this research is that it is an effort to preserve local culture-based income accounting.Novelty: This study presents the concept of income accounting based on local cultural values of the Gorontalo people.
Persepsi Keberlangsungan Usaha Menurut Pelaku Usaha Kecil Menengah pada Saat Pandemi Covid-19 Andre Veri Irawan; Ajeng Nawangsari
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 14, No 2 (2023): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v14i2.20271

Abstract

Purpose: This study aims to understand the meaning of business continuity according to small and medium business actors in Wonocolo, especially during the Covid-19 pandemic.Method: The research method used in this study is multiparadigm research with an interpretive paradigm. The analytical tool uses transcendental phenomenology by collecting data through in-dept interviews and observation. The data used is primary data sourced from three informants. Then the data were analyzed using a set of transcendental phenomenological methods. Among other things, analyzed noema, epoch, noesis, intentional analysis, and cidetic reduction and finally discussing the result of the interview data.Results: The findings of the study are based on the results of an analysis that mentality, product quality, faith and submission to God are part of the principles of business continuity according to small and medium business actors.Implications: The existence of this research is expected to broaden the way of thinking in running a business and perceiving business continuity for small and medium business actors by not only being oriented towards material aspects in the form of profit or profit but there are other things that also need to be considered, such as incorporating spiritual values (inner). into managing their business so that these small and medium business actors can survive well in difficult times such as during a crisis, one of which is a pandemic.Novelty: This research brings a new perspective on how the perception of business continuity during a crisis is interpreted by revealing the deepest awareness of the informants about the meaning of going concern.
Implementasi ISAK 35 pada Lembaga Perkreditan Desa I Nyoman Darmayasa; I Ketut Parnata; Ni Luh Putri Setyastrini
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 14, No 2 (2023): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v14i2.20514

Abstract

Purpose: This study aims to design the format of the LPD financial statements referring to the Interpretation of Financial Accounting Standards (ISAK) 35 in accordance with the characteristics of the LPD.Method: The research method used is Participatory Action Research (PAR) combined with Local Genius Values (LGV). The data comes from the experience and knowledge of researchers on LPD bookkeeping assistance in 2022.Results: The results of the design of the bookkeeping format refer to SAK ETAP terminology which is non-profit oriented according to ISAK 35 based on the locality values of the Balinese indigenous people. The design of this bookkeeping format strengthens the characteristics of the LPD as an institution owned by indigenous peoples which is not a tax subject. The design of this bookkeeping format is expected to be an alternative consideration for various stakeholders to formulate standardized financial reporting policies for all LPDs that remain rooted in the local value characteristics of the Balinese indigenous people.Implications: This study presents the new design of the bookkeeping format for LPDs in refer to Interpretation of Financial Accounting Standards (ISAK) 35 and the characteristics of LPD.Novelty: This study has a novelty related to the design of the bookkeeping format for LPD in refer to Interpretation of Financial Accounting Standards (ISAK) 35. 
Penerapan Activity-Based Costing dalam Berbagai Industri: Analisis Bibliometrik pada Publikasi Ilmiah Mubaroq, Afiq Chamim; Setyorini, Christina Tri
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 15, No 2 (2024): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v15i2.24193

Abstract

Purpose: This research uses bibliometric analysis methods with the aim of determining trends in the application of activity-based costing in various industries. Method: The data used comes from articles published on Scopus and Google Scholar with a time span of 1980 to 2023. The number of articles produced was 1,180 and selected according to the topic of discussion, resulting in 946 articles used as research data. Researchers use several software programs in research, such as Publish or Perish to obtain research data, Mendeley and Excel to help select data, and VOS viewer to process research data. Results: The research results showed that there were 946 scientific papers that generated 58,915 citations; in addition, there were several researchers, journals, and publishers that were influential in activity-based costing research. The bibliometric map produces five clusters of different importance. Implications: Theoretically, the results of this research provide a more in-depth view of research trends regarding the application of activity-based costing in various types of industries. Apart from that, practically, organizations or companies can use it as a consideration in determining their policies, especially those related to organizational activities and the implementation of activity-based costing. Novelty: This research discusses in depth research trends in activity-based costing, especially topics related to technological advances and corporate awareness of the environment and sustainability, this will have an impact on ABC research. Not many studies have discussed this topic using bibliometric analysis methods.
Mediasi Kinerja Keuangan pada Hubungan Leverage dan Likuiditas terhadap Penghindaran Pajak Mardiana, Mardiana; Setiyowati, Supami Wahyu
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 15, No 1 (2024): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v15i1.17834

Abstract

Purpose: Tax avoidance is a strategic approach aimed at reducing the tax burden while staying within the boundaries of applicable regulations. The objective of this study was to examine how leverage and liquidity influence tax avoidance, with financial performance acting as an intermediary factor. Method: The research focused on publicly listed financial sector companies on the Indonesia Stock Exchange (IDX) from 2019 to 2022. The sample selection process adhered to specific criteria, resulting in a sample size of 38 companies. Smart PLS was employed as the data analysis technique. Results: The findings indicated that leverage had an impact on financial performance, liquidity affected financial performance, and financial performance played a role in tax avoidance. However, financial performance did not act as a mediator in the relationship between leverage, liquidity, and tax avoidance. Implications: This research can be used as material for study and evaluation for the government in relation to existing tax policies. On the other hand, it is expected to increase compliance and awareness of the company in fulfilling its tax obligations. Novelty: This research uses profitability mediation in the relationship between leverage, liquidity, and tax avoidance
Corporate Spiritual Responsibility (CSpR): Kontruksi Model CSR berdasarkan Surat Al-Mudassir dan Kitab Tarbiyah Wa Tahdzib Jannah, Fitriyahtul; Leniwati, Driana
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 15, No 1 (2024): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v15i1.23786

Abstract

Purpose: This study aims to construct the model of Corporate Social Responsibility (CSR) based on Surah Al Mudassir and Kitab Tarbiyah Wa Tahdzib in Islamic boarding schools. Method: This research uses a postmodernist-interpretivist paradigm where the research tries to integrate the meaning of each data obtained through interviews and construct a Corporate Social Responsibility (CSR) model based on Surah Al Mudassir and the Kitab of Tarbiyah Wa Tahdzib. Results: Empirically in Islamic boarding schools, it was found that 1) The application of Corporate Social Responsibility (CSR) towards profits is interpreted as sustenance that arises from a sense of sufficiency and gratitude, 2) The application of Corporate Social Responsibility (CSR) towards people is interpreted as charity service. 3) The implementation of corporate social responsibility (CSR) for the planet is interpreted as mutual concern and responsibility. Implications: this study provides implications for accounting science, especially the concept of CSR in a broader context Novelty: This study focuses on the construction of a CSR model that integrates organizational culture, religion and spirituality into a CSR model based on Surah Al Mudassir and Kitab Tarbiyah Wa Tahdzib
Studi Fenomenologi Transendental untuk Mengupas Makna Pendapatan Monantun, Widy Pratiwi; Thalib, Mohamad Anwar
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 15, No 2 (2024): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v15i2.24216

Abstract

Purpose: This research aims to reveal the meaning of income by sharia accounting students. Method: This research falls under the umbrella of the interpretive paradigm. The approach used is phenomenology. There are five data analyses: noema, epoche, noesis, intentional analysis, and eidetic reduction. Results: The research results show that income, which is not limited to results in the form of money. However, there are human values and religiosity inherent in the income obtained. The informants' awareness was formed through Islamic boarding school accounting lectures and accounting theory, which focused on aspects of intellectual intelligence and emotional and spiritual intelligence. Implications: The research results can contribute to curriculum development in the Sharia Accounting study program. Universities can adjust courses or add Sharia accounting learning content not limited to techniques and calculations but includes human values and religiosity. Novelty: results of this study present the meaning of income from the perspective of students majoring in sharia accounting.

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