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EL-MUHASABA

el-muhasaba
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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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KAJIAN HASIL PENELITIAN EMPIRIS HUBUNGAN KINERJA KEUANGAN, STRATEGI INOVASI, BIAYA MODAL DAN KINERJA PASAR TERHADAP CORPORATE SOCIAL PERFORMANCE Pujiningsih, Sri
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 3, No 1: Januari 2012
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

This article aims to review empirical research results of corporate social performance (CSP) themes. This article will discuss, firstly, the relationship of financial performance and CSP, the relationships of both are negative, positive and no correlation, based on difference theories. Secondly, the correlation of innovation strategy and CSP are explained by signaling theory. Thirdly, the correlation of cost of capital and CSP can be illuminated by good management theory. Fourth, correlation of market performance and CSP can be explained by signaling and good management theory. The advantages of this article can guide researchers to developed theoretical framework and hypothesis.

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Oktafia, Yufenti
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 2, No 2: Juli 2011
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Earning managements is a management action in the process of preparing financial statements to influence the level of earnings that is displayed. Earnings management is one factor that can reduce the credibility of financial statements. Add to bias earnings management in the financial statements and can interfere with the use of a trusted financial reports profit figures as a result of these engineering profit numbers without engineering. Corporate governance is a concept proposed to improve business performance through supervision or monitoring management performance and ensuring accountability of management to the stakeholders with a framework based on rules. The concept of corporate governance as proposed for the achievement of corporate management more transparent to all users of financial statements. If this concept is applied properly it is expected that economic growth will continue to rise in line with the transparency of corporate management a better and will benefit many parties. Detection possibility of earnings management in the financial statements, examined through the use of estimates of total accruals. Total accruals consist of nondiscretionary accrual and discretionary accruals. Earnings management occurs because of opposition from various interested parties on the financial statement information, which interested parties on financial statements information that is internal and external parties. Conflicts of interest that occurs is minimized by a mechanism that is capable of aligning the interests of external and internal parties. Agency theory suggests that earnings management issues can be eliminated with the supervision of their own through good corporate governance.

PENGARUH PERUBAHAN STANDAR AKUNTANSI KEUANGAN (SAK) TERHADAP EFISIENSI BANK PERKREDITAN RAKYAT (BPR) DENGAN PENDEKATAN DATA ENVELOPMENT ANALYSIS (DEA) Suprihadi, Suprihadi
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 2, No 1: Januari 2011
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

The study was conducted to examine the effect of changes in Financial Accounting Standards (SAK) business Rural Bank (BPR), with the enactment of the Financial Accounting Standards Un Accountability Public-entity-(SAK-ETAP) and the Rural Bank Accounting Guidelines (PA-BPR), to BPR efficiency. SAK changes may result in changes to the financial performance of business efficiencies, especially BPR. Efficiency is one of the performance parameters which theoretically can be used as a basis for determining the performance of the bank. Non-parametric approach to Data-Envelopment Analysis (DEA), used as a tool for evaluating the efficiency of BPR, with input variables (cash, placements with other banks, fixed assets, other assets, third party financing, interest income, interest expense, expense fees and expenses operational) and the output variable (that is given credit, loans received, and net income). Analysis of the influence of changes in accounting standards on the efficiency of BPR, performed using Analysis of Variance analysis tools-(ANOVA) and regression bootstrap method. The results showed that, for BPR in East Java which has total assets of Rp. 10 (ten) million, changes in accounting standards had no effect on the efficiency of BPR. The condition is caused by, changes in financial accounting standards, fundamentally, is the reclassification and changes in the presentation of accounts in the financial statements BPR. Key words: Financial Accounting Standards, Efficiency, BPR, DEA

AKUNTABILITAS DAN KAPABILITAS BANK SYARIAH (STUDI PADA BANK SYARIAH â€œXâ€ CABANG MALANG) Fahrudin A, Ahmad
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 2, No 1: Januari 2011
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

The dynamics of development of Islamic banking in the working area KBI Malang is encouraging its development in which the Islamic banks NPL rate tends to increase significantly. In this institution within a period of nearly two years alone have been able to make an investment of about 13 M. with clients (depositors) of about 1300 people and 250 customers (users). This is the kind of qualitative research that uses a case study, the approach aims to maintain the integrity of the object and also with verifikatif approach. Verifikatif approach is intended to minimize the possibility of low reliability is often the case in case study research, in order to explain: first: accountability factors in the management of Islamic banks and funds processing, collection and utilization of capital funds, second: factors capabilities of Islamic banks in improving the quality and quantity of social and economic life of society. The results showed that: Factors that support the assessment of accountability in the management of Islamic banks and funds processing, collection and utilization of capital funds is reviewed from the aspect of increased cash liquidity ratio of 15.06% in 2005 rose to 18.12% in 2006 so it has good title, while LDR 44.12%, still well in the predicate. ROA profitability aspects seem to have decreased between 2005 to 2006, where in 2005 while the ROA of 1.99% in 2006 to 0.77%, to BOPO increase from the year 2005 amounted to 84.75% in 2006 amounting to 95.01%, for capital aspects of healthy and performing said, because the CAR above 10% which in 2005 grew 16.94% to 19.07%. Factors that support the capability of Islamic banks in improving the quality and quantity of social and economic life of society is: cooperation financing, business development and service cooperation, and cooperation through SME business support reached 42% this year. Â Â

PENGARUH SOSIOLOGI KRITIS, KREATIFITAS, DAN MENTALITASTERHADAP PENDIDIKAN AKUNTANSI Hamzah, Ardi
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 2, No 1: Januari 2011
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

This research aim to test the effect of critical sosiology, creativity, and mentality on accounting education, simultaneously and partially. The respondents of the research are accounting students at Trunojoyo University. Purposive sampling technique is chosen with criteria respondents have done critical sosiology, creativity, and mentality. Data has gathered by questionnaires and documentation. Data analysis to test hypothesis is done with multiple linear regression analysis. The result of simultaneously regression indicate that critical sosiology, creativity, and mentality has significantly effect on accounting education. For examine of partially regression indicate only creativity that has significantly effect on accounting education. This shows that creativity still priority in accounting education than critical sosiology and mentality. Â

FINANCIAL ACCOUNTING APPROACH FOR DECISION MAKING: A CASE ON FOOD RETAILER COMPANY Putra, Yuniarti Hidayah Suyoso
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 2, No 1: Januari 2011
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

This paper aims to evaluate food retailer company based on the financial accounting approach by analyzing statement of financial performance, statement of financial position, statement of cash flow, common size and key market indicators. The research focuses on Woolworthsâ€™ Company Limited over period of five years from 1999 to 2003 and compare with competitors Coles Myer Limited and Foodland Limited. Â The results show Woolworthsâ€™ performance over the five years period is improving with gradual increase in net profit margin, return on assets, and the decrease in tax rate and interest expense. Whilst, In short term, working capital ratio and quick assets ratio has been decreased over the past five years which means its current assets is not able to cover up its current liabilities. However, in examining debtorâ€™s turnover (in days), inventory turnover and operating cycle the company is able to sell out its inventories and collect debts quickly which may increase the companyâ€™s ability to raise funds when it is needed. Furthermore, in the long term financial stability, Woolworths is using a high level of debt which contributes two thirds of the companyâ€™s total assets. Meanwhile, shareholdersâ€™ funds only increased as half as it liabilities from 1999 to 2003. Therefore, based on all the analysis, Woolworths is predicted to remain in the food and drug retailing industry. Â

PENGARUH INTERAKSI KOMITMEN ORGANISASI DAN PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN:STUDI PERILAKU MANAJER HOTEL DI MALANG RAYA Kurniawan, Setia Budi
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 2, No 1: Januari 2011
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

The relation betwen budgetary participation and budgetary slack has been examined in several accounting studies with conflicting result. Several researchers have found that budget slack occurs due to various individual behavioral factors in an organization. Participation in budgeting in organization is the part that can cause budget slack. One of the alternatives to reconcile these difference in finding is by using contingency approach, that is using motivational factors of organizational commitment as moderating variable. This research tries to conduct empirical tests for the effect of organizational commitment as moderating factor, the relation between participatory budgeting and budget slack. The result of the analysis shows that organizational commitment as moderating variable has direct influence on the relation between participatory budgeting with budget slack. The higher organizational commitment will decrease the budget slack for the individual who participates in the budgeting, while the lower organizational commitment will increase the the budget slack for the individual who participates in the budgeting.

STANDAR AKUNTANSI INTERNASIONAL: HARMONISASI VERSUS KONVERGENSI Kurniawati, Novi
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 2, No 1: Januari 2011
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Globalization brings changes to the capital markets and business operations across borders. State sector in a multinational company is required to make financial reports that can be received throughout the world, but in every country have their own accounting standards are of course different between a country's accounting standards with other countries. For it requires the international accounting standards, so that financial disclosures made by a company in a country multinational globally acceptable. Application of international accounting standards is very difficult because of differences in both legal, environmental, social and economic conditions between one country to another and to bridge it then requires the process of harmonization and convergence. There is a difference between the process of harmonization and convergence of international accounting standards. Only at the stage of harmonization, alignment of accounting standards issued by standard-setting bodies in each country with International Accounting Standard (IAS), while convergence is the next stage of the harmonization of accounting standards which are expected in the context of international standards aimed at eventually there would be only one standard. The process of harmonization and convergence of international accounting standards is not easy to just run, many obstacles and criticisms of the process of harmonization and convergence in which the harmonization and convergence is only suitable for large companies are multinational companies rather than small and medium enterprises, although there are also advantages that can be obtained from the harmonization and convergence of international accounting standards, among others comparable financial reporting, increase transparency, reduce costs and increase global investment capital.

TEORI PENGAKUAN DAN PENGUKURAN AKUNTANSI SYARIAH VERSUS AKUNTANSI UMUM Hariyati, Tri Retno
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 2, No 1: Januari 2011
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

yariah accounting and general accounting has its own characteristic in applying the accounting recognition and measurement. Accounting for the recognition and measurement of sharia grouped by type and each of its accounting treatment according to the contract/ agreement, for general accounting apply in general, in accordance with generally accepted accounting standards.General accounting have the same items with the accounting recognition of sharia in the accounting, as for the item that is a burden, obligation, asset, income, where different treatment. To sharia adjusted to the type of accounting (Murabaha, Salam accounting, accounting Istishna, Mudharabah accounting, accounting Musharaka, Ijarah accounting, and accounting transactions of insurance).For general accounting measurement that is based on the size of clear historical cost, current cost, realizable value, present value is valid for financial accounting. Meanwhile, Islamic accounting treatment of transactions adjusted akadnya and types of accounting, and applies exclusively Islamic institutions.

TEORI AKUNTANSI MASA KINI Paranoan, Selmita
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 2, No 1: Januari 2011
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

This paper presents the development of the scope of accounting theory because of the growing need for information which is presented in the financial statements. The specific objective of financial statements is to present the consolidated financial position, results of operations, and changes in financial position in accordance GAAP (General Accepted Accounting Principles). The definition of this accounting purposes have weaknesses or limitations.Critics of the limitations of conventional accounting that must be done parallelization with practices in the present economic institutions that continue to grow with various forms of economic transaction of business done. This paper discusses the five major developments in accounting theory scope of the present and future who attempt to address the above challenges, namely: Accounting for the public economy (accounting socioeconomic); Accounting for human resources (human resources accounting); Accounting for the cost of capital (accounting for the cost of capital); Report of financial forecasts (reporting of Financial forecasts); The trend towards multi-national accounting. This proves, that the accounting as a science must continue to conduct research and intensive studies to give birth to the theory of accounting in accordance with the needs of economic civilization of the present and future need.

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Home Page

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Location Kota malang, Jawa timur INDONESIA

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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