cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nawirah
Contact Email
nawirah@uin-malang.ac.id
Phone
-
Journal Mail Official
elmuhasaba@uin-malang.ac.id
Editorial Address
-
Location
Kota malang,
Jawa timur
INDONESIA
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 258 Documents
 22   23   24   25   26 
Transformasi Nilai Huyula Ambu, Eya Dila Pito-Pito’o, dan Delo Tutumulo Lambi dalam Pendidikan Akuntansi Syariah Mohamad Anwar Thalib; Roni Mohamad
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 17, No 1 (2026): 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.v17i1.36145

Abstract

Purpose: This study aims to explore and transform the values of Gorontalo's local wisdom (huyula ambu, eya dila pito-pito’o, and delo tutumulo lambi) into Islamic accounting education. This research is motivated by the dominance of technical, calculative, and administrative aspects in Islamic accounting education, which tends to neglect the social and spiritual dimensions. Method: The research method used is qualitative with a netnographic approach. The data was obtained from three environmental care action videos uploaded by the Tanggidaa Group on TikTok, which received high interaction from netizens. Netizen comments and responses were analyzed thru the stages of reduction, presentation, and drawing conclusions Results: This study found that the environmental care actions were rich in the values of huyula ambu, eya dila pito-pito'o, and delo tutumulo lambi, which were manifested in cooperation, prayer, and a sense of pride. Implications: These values can be transformed into Islamic accounting education thru field observation assignments (huyula), ethics case studies with religious reflection (eya dila pito-pito'o), and analysis of the social benefits of financial statements (delo tutumulo lambi). Theoretically, this research expands the paradigm of Islamic accounting education by asserting that accounting learning should not only be oriented toward technical skills, but must also cultivate social awareness, spirituality, and local cultural wisdom as an integral part of Islamic accounting practice. Novelty: The novelty of this research lies in the integration of Gorontalo's local wisdom into the Islamic accounting curriculum.
What Drives CSR? An Examination of Slack Resources, Corporate Governance, and External Factors Zahra Raisa Putri; Hidayati Nasrah
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 17, No 2 (2026): 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.v17i2.36689

Abstract

Purpose: This study examines the impact of slack resources, corporate governance proxied by board size and institutional ownership, growth, and media exposure on corporate social responsibility within the mining sector, a sector that frequently encounters issues related to environmental damage caused by its operational activities. Method: This study employs panel data regression analysis using Eviews 12. Through purposive sampling, 50 mining companies were selected from a population of 81 for the 2022–2024 research period. Results: The findings indicate that slack resources, board size (as a proxy for corporate governance), and media exposure positively impact corporate social responsibility. In contrast, institutional ownership (as a proxy for corporate governance) and growth show no significant relationship with it. Implications: The findings of this research can assist company management, particularly in the mining sector, in making decisions related to resource allocation. In addition, the findings can be useful in promoting corporate transparency and accountability, particularly in the mining sector, which is sensitive to social and environmental issues. Novelty: As a sector that often faces social and environmental issues, mining was selected as the new focus for this research. Furthermore, it introduces slack resources as a new variable and replaces the corporate governance variable proxy with board size and institutional ownership.
Determinants of Tax Avoidance: The Effects of Narrative Disclosure, Profitability, Leverage, and Firm Size Rizaul Alda; Risya Khaerun Nisa; Wuryaningsih Wuryaningsih
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 17, No 2 (2026): 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.v17i2.43025

Abstract

Purpose: This study aims to examine the effect of narrative disclosure, profitability, leverage, and firm size on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during 2020–2024. Method: This study uses data from energy sector companies selected through purposive sampling. Narrative disclosure is measured using sentiment analysis based on the Loughran–McDonald dictionary with R Studio, and analyzed using panel data regression with EViews 13 Results: The results show that narrative disclosure and leverage have a negative and significant effect on tax avoidance. Meanwhile, profitability and firm size have no effect on the dependent variable.. Implications: This study highlights the importance of transparency in narrative disclosure to reduce tax avoidance and provides insights for regulators to improve corporate reporting quality Novelty: This study integrates sentiment analysis of narrative disclosure into tax avoidance research in the energy sector, which remains underexplored in Indonesia.
Analisis Konseptual Tax Sentiment Intelligence untuk Meningkatkan Kepatuhan Pajak di Indonesia Aldy Hermansyah; Roni Nur Hidayat; Ilham Ma'ruf Priyanto
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 17, No 2 (2026): 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.v17i2.37670

Abstract

Purpose: This study conceptually examines the application of Tax Sentiment Intelligence based on artificial intelligence as an innovation to improve tax compliance in Indonesia while exploring the relationship between trust in tax authorities, public perception in digital spaces, and taxpayer compliance. Method: A systematic literature review for the period 2020–2025 was conducted using Google Scholar, OpenAlex, and CrossRef via Publish or Perish, and article selection followed the PRISMA protocol, resulting in 11 relevant studies. Results: The bibliographic analysis identified two main clusters with weak interconnections: the methodological cluster of sentiment analysis techniques and the applied cluster of technology in public administration and taxation, with the framework and system nodes serving as connectors that underscore the urgency of an integrative framework. The literature synthesis indicates that negative public sentiment on social media correlates with weakened tax morale and declining voluntary compliance, while positive perceptions of tax authorities significantly promote compliance. Trust in tax institutions acts as the primary mediator between public perception and compliance behavior, but it can be undermined by perceptions of corruption or negative narratives circulating in the digital space. The integration of AI and NLP enables real-time sentiment monitoring, detection of shifts in collective sentiment, and early warning functions for the Directorate General of Taxes Implications: The study recommends developing a Tax Sentiment Dashboard that combines diverse data sources, validation and cleansing mechanisms, locally adaptive algorithms, and interpretation modules that link sentiment indices with compliance indicators. Novelty: This research proposes an initial conceptual framework for applying AI-based sentiment analysis in the Indonesian taxation context.
Konstruksi Praktik Akuntansi Pengumpulan Dana Zakat berbasis Nilai Diila O’onto, Bo Wolu-Woluwo Vindi Paputungan; Mohamad Anwar Thalib; Nabila Putri H. Yunginger
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 17, No 2 (2026): 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.v17i2.43067

Abstract

Purpose: This study aims to construct the practice of zakat fund collection accounting at BAZNAS Gorontalo Regency based on Gorontalo local wisdom values. Method: This study employs a spiritual paradigm with an Islamic ethnomethodology approach. Data were collected through observation, structured interviews, and documentation involving four administrators of BAZNAS Gorontalo Regency. Data analysis was conducted through the stages of charity, knowledge, faith, revealed information, and courtesy. Results: The accounting practices of zakat fund collection are carried out through deposits to BAZNAS bank accounts, deposit facilitation by administrators, collection through Zakat Collection Units (UPZ), salary or employee performance allowance (TPP) deductions for civil servants, regular reporting to the local government, and verification of receipts using bank statements and transfer receipts. These practices reflect the value of amanah (trustworthiness) in zakat fund management. Implications: The study shows that integrating the value of amanah into zakat accounting practices can strengthen transparency, accountability, and public trust in zakat management institutions. Novelty: The novelty of this study lies in the construction of zakat fund collection accounting practices based on the Gorontalo local wisdom value of Diila o’onto, bo wolu-woluwo (unseen yet existing), which interprets visible accounting practices as manifestations of the invisible but real value of amanah.
Digitalization and Its Impact on Accounting Standard-Setting: A Systematic Review Dea Syakiroh Maghfirotun Nisa'
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 17, No 2 (2026): 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.v17i2.37694

Abstract

Purpose: This study aims to explain why and how digitalization influences the global accounting standard-setting process, particularly as emerging technologies introduce complexities that are not fully accommodated by existing regulations. Method: This research employs a Systematic Literature Review (SLR) using articles published between 2019–2025 obtained from Google Scholar, JSTOR, and Scopus. The selection process followed the PRISMA framework to identify and screen relevant studies related to digitalization and accounting standards. Results: The findings indicate that technologies such as blockchain, artificial intelligence, cloud computing, and XBRL have significantly transformed accounting recording, reporting, and auditing practices. However, current accounting standards remain limited in addressing key issues, including decentralized data validation, the reliability of AI-based decision models, digital data security, and the recognition of digital assets. Implications: These results imply that accounting standard-setting institutions, including the IASB, FASB, and IAI, need to formulate adaptive and forward-looking regulations to ensure alignment between technological advancements and fundamental accounting principles. Novelty: The novelty of this study lies in its integrated analysis that connects technological disruptions with existing regulatory gaps, providing structured recommendations for the future development of accounting standards.
Abnormal Return Saham LQ45: Sebelum dan Sesudah Demo DPR 2025 Aprilia Nurhayati; Melania Pereira Lay; Risca Windy Nahtalia; Agus Satrya Wibowo; Ade Yuniati
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 17, No 2 (2026): 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.v17i2.38008

Abstract

Purpose: The political case of the DPR demonstration on August 25, 2025, was used as a research gap with the aim of conducting empirical evidence whether there was a significant difference in abnormal returns before and after the event.Method: This research sampled 45 stocks in the LQ-45 Index using secondary data from daily closing stock prices and the Jakarta Composite Index (JCI). The parametric approach used was a paired simples statistical t-test, as the data were normally distributed.Results: An event study related to the August 25, 2025, House of Representatives (DPR) demonstration showed no significant abnormal returns before and after the demonstration. Investors considered this event irrelevant and material information for investment decision-making, and therefore did not trigger a systematic reaction in the Indonesian capital market.Implications: The findings of this study have practical implications for investors, urging them to avoid overreacting to specific political events and instead focus on company fundamentals. For regulators, these results demonstrate the maturity of the Indonesian capital market in responding to political turmoil.Novelty: This study addresses a previously undiscussed gap by developing a methodology that specifically analyzes the 2025 House of Representatives (DPR) demonstration, focusing exclusively on LQ-45 stocks. This study also develops a methodological approach using a combination of market-adjusted models and parametric tests that align with the characteristics of Indonesian capital market data. 
Integration of Psychological Factors and Financial Technology in Student Financial Management Models Supami Wahyu Setiyowati; Mardiana Mardiana
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 17, No 2 (2026): 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.v17i2.41472

Abstract

Purpose: This study examines the effects of financial literacy, self-control, and e-wallet usage on financial management, with financial attitude serving as a mediating variable. Method: A quantitative survey approach was employed to examine the causal relationships among the variables. The population consisted of 300 fourth-semester Management students at Universitas Islam Negeri Maulana Malik Ibrahim Malang in 2026 who had completed the Financial Management course. Using the Slovin formula with a 5% margin of error, 171 respondents were selected through proportionate random sampling. Primary data were collected using a five-point Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The measurement model was evaluated through validity and reliability tests, while the structural model was assessed using the coefficient of determination (R²), path coefficients, and bootstrapping. Results: The findings indicate that self-control and e-wallet usage have positive and significant effects on financial attitude. Financial attitude also has a positive and significant effect on financial management. Moreover, financial attitude mediates the relationships between self-control, e-wallet usage, and financial management, highlighting its essential role in fostering better financial management among university students. Implications: This study contributes to the financial behavior literature by integrating individual psychological factors and digital financial technology into a single mediation model. Novelty: Its novelty lies in identifying financial attitude as the underlying mechanism linking self-control and e-wallet usage to financial management, offering a more.

Page 26 of 26 | Total Record : 258

 22   23   24   25   26 

Filter by Year

2010 2026


Reset
Filter By Issues
All Issue Vol 17, No 2 (2026): EL MUHASABA Vol 17, No 1 (2026): EL MUHASABA Vol 16, No 2 (2025): EL MUHASABA Vol 16, No 1 (2025): EL MUHASABA Vol 15, No 2 (2024): EL MUHASABA Vol 15, No 1 (2024): EL MUHASABA Vol 14, No 2 (2023): EL MUHASABA Vol 14, No 1 (2023): EL MUHASABA Vol 13, No 2 (2022): EL MUHASABA Vol 13, No 1 (2022): EL MUHASABA Vol 12, No 2 (2021): EL MUHASABA Vol 12, No 1 (2021): EL MUHASABA Vol 11, No 2 (2020): EL MUHASABA Vol 11, No 1 (2020): EL MUHASABA Vol 10, No 2 (2019): El Muhasaba Vol 10, No 1 (2019): El Muhasaba Vol 9, No 2 (2018): El Muhasaba Vol 9, No 1 (2018): El Muhasaba Vol 8, No 2 (2017): El Muhasaba Vol 8, No 1 (2017): El Muhasaba Vol 7, No 2: Juli 2016 Vol 7, No 1: Januari 2016 Vol 6, No 2: Juli 2015 Vol 6, No 1: Januari 2015 Vol 5, No 2: Juli 2014 Vol 5, No 1: Januari 2014 Vol 4, No 2: Juli 2013 Vol 4, No 1: Januari 2013 Vol 3, No 2: Juli 2012 Vol 3, No 1: Januari 2012 Vol 2, No 2: Juli 2011 Vol 2, No 1: Januari 2011 Vol 1, No 2: Juli 2010 Vol 1, No 1: Januari 2010 More Issue