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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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Understanding Profit Accounting Practices by Binthe Biluhuta Sellers Paputungan, Vindi; Mohamad, Roni; Rahmatia, Rahmatia; Thalib, Mohamad Anwar
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 1 (2025): 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.v16i1.25648

Abstract

Purpose: This study aims to understand profit accounting practices by binthe biluhuta sellers based on local cultural values.Method: This study uses an Islamic paradigm with an Islamic ethnomethodological approach. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy.Results: The study results show that binthe biluhuta sellers practice value-sharing-based profit accounting, among others. This value is reflected through the use of profits not only to fulfill personal interests but profits from selling binthe biluhuta are also used to help each other. In Gorontalo's Islamic culture, elders often internalize the value of sharing among others through the expression "delo tutumulo lambi." The meaning of this expression is a statement of life that has benefited many people.Implications: The results of this study seek to preserve accounting based on local culture.Novelty: The novelty of this research is that it presents the concept of profit accounting by binthe biluhuta sellers on local cultural values and religiosity. 
Corporate Social Responsibility Disclosure and Good Corporate Governance: Financial Performance? Wulandari, Eva Nuriana; Sarasmitha, Citra
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 1 (2025): 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.v16i1.31125

Abstract

Purpose: This research aims to analyze the influence of Corporate Social Responsibility disclosure and Good Corporate Governance, measured through managerial ownership, institutional ownership, board of directors, and audit committee, on financial performance measured by Return On Asset. Method: This research collected data from 41 energy companies listed on the Indonesia Stock Exchange during the 2021-2023 period using purposive sampling. The research data was obtained through documentation in the form of annual reports and sustainability reports. Data analysis was conducted using multiple linear regression supported by SPSS version 26. Results: The results of this study indicate that Corporate Social Responsibility, managerial ownership, institutional ownership, and the board of directors have a positive and significant impact on Return on Assets, while the audit committee has a negative and significant impact on Return on Assets. Implications: The audit committee needs to maximize its competence, optimize quality and professionalism to enhance its role. Furthermore, it needs to collaborate with management to provide strategic decisions. Novelty: Contributing to energy companies through the use of a CSR index. Institutional ownership as a proxy for Good Corporate Governance remains under-researched
Decoding Asset Turnover: Insights into Financial Dynamics of the Automotive Sector Mubarok, Faizul; Rentika, Della; Himawan, Farras Azhar Ananda; El Ghifari, Muhammad Sheva
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 1 (2025): 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.v16i1.25955

Abstract

Purpose: The primary aim of this research study is to explore and analyze the interrelationships among profitability, leverage, liquidity, and interest rates in the context of the asset turnover ratio within automotive companies. Method: The research employs a purposive sampling method, selecting automotive companies as the research subjects from 2018 to 2022. A panel data regression approach is utilized to analyze the data, specifically employing the Random Effect Model. Results: The results of this research show that profitability, leverage and interest rates have a significant effect on the asset turnover ratio. In contrast, this research reveals a negative relationship between liquidity and ATR. Implications: The implication of this research is that stakeholders in the automotive industry, including management, investors, and policy makers, can use the insights obtained to make informed decisions. This study also provides practical implications for optimizing asset utilization strategies in automotive companies. The research findings contribute to existing knowledge in the fields of finance and management, enriching understanding of the dynamics that shape company performance in the automotive sector. Novelty: The novelty of this research lies in its comprehensive approach to understanding complex relationships in the context of asset turnover ratios, which have not previously been revealed in the automotive sector.
Determinants of Earnings Management on the Energy Sector Zabidi, Naufal Rifqi; Wahyuni, Nanik; Mounadil, Abdelaziz
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 1 (2025): 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.v16i1.31170

Abstract

Purpose: This study aims to examine the influence of company growth, profitability, and audit quality on earnings management, moderated by managerial ownership. The energy sector is chosen due to its strategic role in the economy and unique challenges, including high market volatility and significant capital requirements. Method: This research employs a quantitative approach using secondary data obtained from annual reports of energy companies listed on the Indonesia Stock Exchange (IDX) during 2020–2023. A purposive sampling technique resulted in a sample of 45 companies, comprising 180 data observations. Data analysis was conducted using panel data regression. Results: The findings reveal that company growth does not significantly influence earnings management. Profitability positively and significantly impacts earnings management, while audit quality has no significant effect. Furthermore, managerial ownership does not significantly moderate the relationships between company growth, profitability, and audit quality with earnings management. Implications: These results highlight the need for policymakers and stakeholders in the energy sector to focus on enhancing transparency and financial reporting. The insights provide valuable references for investors and researchers aiming to understand earnings management practices in industries with high market dynamics. Novelty: This study adds to the literature by incorporating managerial ownership as a moderating variable and focusing on the energy sector, which has been underexplored in previous research.
Efisiensi Operasional sebagai Mediator antara Likuiditas, Leverage, dan Profitabilitas Perusahaan Properti Febriyanti, Silfiana; Citradewi, Adelina
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 1 (2025): 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.v16i1.26589

Abstract

Purpose: This study aims to analyze how the role of operational efficiency in mediating the effect of liquidity and leverage on the profitability of companies in the property sector. This was done because of the phenomenon of the value of the shares of companies in this sector decreasing consecutively over the past three years. Method: This research is exploratory research with a quantitative approach, which tests theory through measuring variables with numbers and statistical data analysis. Data analysis techniques include descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, path analysis, and F and t hypothesis tests. The research population is property sector companies listed on the IDX in 2022, with a sample of 52 companies selected using the purposive sampling methodResults: The results of this research show that liquidity and leverage have an effect on operational efficiency, liquidity and leverage have no effect on profitability, operational efficiency has an effect on profitability, and operational efficiency can mediate the effect of liquidity on profitability, but cannot mediate the effect of leverage on profitability.Implications: This research can be a reference for the management of property sector companies to pay more attention to their liquidity management and leverage. Novelty: The research uses operational efficiency as a variable to mediate the relationship between liquidity and leverage and corporate profitability. Operational efficiency provides insight into the extent to which companies can optimize the use of their fixed assets to achieve maximum financial performance.
Adopsi Cloud Enterprise Resource Planning dengan Pendekatan Technology, Organization, and Environmental pada UMKM: Tinjauan Literatur Hasan, Annisa Nabilah; Liwan, Nadhilah Amaliah; Sudharma, Falih Zaki; T. Pontoh, Grace; Indrijawati, Aini
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 1 (2025): 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.v16i1.26819

Abstract

Purpose: This research aims to encourage MSMEs to adopt Cloud Enterprise Resource Planning (ERP) to deal with resource limitations, with Technology, Organization, and Environmental (TOE) approach based on previous research.Method: The research method uses systematic literature review analysis with the help of Watase Uake, Publish or Perish, Science Direct, IEEE, Scopus, Taylor and Francis, Google Scholar, ProQuest by producing 33 scopus articles that match the research topic.Results: The results show that the most influential factor in adopting cloud ERP is the technological factor because it is the core of using cloud ERP technology. The second and third factors are influenced by organizational factors and environmental factors. Apart from cloud ERP adoption factors, there are challenges that MSMEs need to face, especially related to costs because they involve initial investment and operational costs.Implications: This research implies the government to support the adoption of cloud ERP by MSMEs through policies such as fiscal incentives, subsidies, and training. For MSMEs and society, this research shows the benefits of cloud ERP in improving efficiency, competitiveness, and product innovation.Novelty: This research may offer new insights into effective strategies or solutions to overcome the identified challenges.
Tax Avoidance: Is There a Difference Between Indonesia, Thailand, and Philippines? Cahyani, Ardhia Pramesti Regita; Faisol, Moh.
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 1 (2025): 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.v16i1.29176

Abstract

Purpose: This study aims to analyze a comparative comparison of tax avoidance practices in manufacturing companies in Developing Countries in the Asian Region, especially in Indonesia, Thailand, and the Philippines during the covid-19 pandemic (2020-2022 period). Method: This study uses a quantitative approach by analyzing the comparison of tax avoidance in Indonesia, Thailand, and the Philippines using the Independent Sample t Test. The measurement of tax avoidance uses CETR. Results: The results of the study found that there was a significant difference in the level of tax avoidance between manufacturing companies in Indonesia and Thailand, manufacturing companies in Indonesia and the Philippines, but there was no difference in tax avoidance between manufacturing companies in Thailand and the Philippines. Implications: As a reference for the Directorate General of Taxes and investors related to the motives for tax avoidance carried out by manufacturing companies in three countries during the covid-19 pandemic. Novelty: This study uses financial data of manufacturing companies during the covid-19 pandemic in three Developing Countries in Asia.
Reconstruction Model For Mitigating Business-To-Customer Fraud In Indonesia’s VAT Policy Adiningsih, Triana Eva; Mustikasari, Elia
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 2 (2025): 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.v16i2.31061

Abstract

Purpose: This research aims to examine the possibility of combining E-Barimt and blockchain technology with E-Filing. This examination hopes that if the implementation of E-Barimt can be adopted into the Indonesian system, then the government will have another option of increasing tax revenue rather than increasing the tariff of VAT. Method: This research employs a systematic literature review as its method. The literature used comprises Scopus-indexed journals and grey literature—the latter was utilised due to the limited information available on Scopus-indexed journals regarding the e-Barimt. Results: The implementation of E-Barimt in Mongolia yields more beneficial effects, and with some adjustments, the author argues that it can also be implemented in Indonesia. Implications: This research presents a model for integrating E-Barimt, E-Filing, and Blockchain technology. This model can be implemented by policymakers in Indonesia to mitigate potential fraud, thereby supporting the government's goal of increasing tax revenue. Novelty: E-Barimt has never been mentioned in a Scopus-indexed journal, so this is considered a new system that scholars have not discovered. Besides, the effectiveness can be adopted in Indonesia and solve the VAT’s loopholes.
Navigating Financial Distress: How Board Gender Diversity Moderates the Impact of Leverage and Total Asset Turnover Anggraeni, Diah Ayu; Kushermanto, Andi; Ulum, Akhmad Samsul; Febryanti, Erika
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 2 (2025): 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.v16i2.33360

Abstract

Purpose: This research aims to analyze the influence of leverage and total asset turnover on financial distress in non-cyclical consumer sector companies listed on the IDX, as well as the moderating role of board gender diversity in enhancing financial stability. Method: Using the SEM-PLS approach with WarpPLS 8.0, data from 113 companies during 2018–2022 were analyzed through purposive sampling. The moderating variable in the form of gender diversity on the board of directors was used to examine its influence on the strength and direction of the relationships between variables. Results: The results show that leverage has a positive effect on financial distress, while total asset turnover has a negative effect. Gender diversity on the board has been proven to weaken the negative impact of leverage and strengthen the positive impact of asset turnover on reducing distress. This shows that a gender-diverse board of directors plays an important role in enhancing the company's resilience by influencing financial health strategies. Implications: Gender diversity on the board of directors can be an effective strategy for risk mitigation and financial stability. These findings support the implementation of policies that promote inclusivity in corporate governance. This research emphasizes the potential of gender diversity to serve as a catalyst for more robust, transparent, and sustainable corporate governance practices. Novelty: This study fills the gap in previous research that produced inconsistent findings regarding the impact of total asset turnover and gender diversity independently. This research uniquely demonstrates that board gender diversity actively moderates the impact of leverage and asset efficiency on financial distress—particularly in emerging markets and the non-cyclical consumer sector.
Analisis Kepatuhan BAZNAS Kota X dalam Pengelolaan Dana ZIS dan Nonhalal berdasarkan PSAK 109 Fauziah, Hanna Auliani; Izzalqurny, Tomy Rizky
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 2 (2025): 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.v16i2.31079

Abstract

Purpose: This study aims to evaluate BAZNAS X's City compliance with PSAK 109 and provide relevant recommendations. Method: A descriptive qualitative approach was employed, utilizing interviews and documentation. Interviews were conducted with auditors who have at least three years of experience auditing BAZNAS financial statements. Documentation included the financial reports of BAZNAS Kota X. Method triangulation was used to ensure consistent results, and data were analyzed using the Miles and Huberman (1994) model: data reduction, data presentation, and conclusion drawing. Results: The audit procedures to evaluate compliance with PSAK 109 include planning, substantive testing, preparing findings, and drafting audit reports. Common challenges faced by auditors include the mixing of non-halal funds with zakat funds and the allocation of zakat funds to amil exceeding reasonable limits. Implications: Recommendations include providing training for financial staff on PSAK 109 implementation and developing SOPs for ZIS fund management and the separation of non-halal funds. Novelty: This study offers a unique perspective by focusing on external auditors' experiences in auditing financial statements and PSAK 109 compliance, unlike prior research, which primarily examined internal organizational perspectives.

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