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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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INSTITUSIONALISASI AKUNTANSI SOSIAL PADA PERUM PERHUTANI BLITAR Nurdiwaty, Diah; Djamhuri, Ali; Kamayanti, Ari
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 1: Januari 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Title: [Institutionalization of Social Accounting inÂ Perum Perhutani Blitar]This study attempt to capture the institutionalization of social accounting inÂ Perum Perhutani Blitar. The research is a qualitative case study as the methods used to understand the institutionalization of social accounting in PerumÂ Perhutani Blitar. Where is the accountability for the social activities of theÂ Partnership. The results of this study are not encountered obstacles to theÂ institutionalization of social accounting, but instead there are some encouragements that given to the implementation of the social accounting. AnotherÂ finding is the presence of several new policies when social accounting is implemented, although there are also several findings related to not finding someÂ documents or regulations on the implementation of activities of social activities (CSR) as a whole.

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, UKURAN DEWAN KOMISARIS, DAN LEVERAGE TERHADAP LUAS PENGUNGKAPAN GOOD CORPORATE GOVERNANCE (Studi Empiris Perusahaan Manufaktur di BEI Tahun 2008â€“2012) Ridho, Nailun Ahmad; Sulistiani, Dwi
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 1: Januari 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Title: [The Effect of Company Size, Profitability, Commissioner Board Size and Leverage on Widespread Disclosure of Good Corporate Governance: Empirical Study on Manufacturing Companies are Listed in IDX among Year 2008-2012]Corporate Governance is sets of rules that affect management to create aÂ strong system and firm structure. This study was conducted to analyze theÂ factors that affect the wider corporate governance disclosure in annual reportÂ on manufacturing companies in Indonesia Stock Exchange (IDX). This research is descriptive quantitative research. The data used are secondary dataÂ companies that listed on the Stock Exchange from the period 2008 to 2012.Â Factors tested in this research were firm size, profitability, board size, andÂ leverage. Sampling methods used in this research was purposive sampling.Â The analysis technique is used multiple linear analysis methods for Hypothesis testing. The results of this study indicate that partially independent variables that significantly influence the broad disclosure of corporate governance is the profitability and leverage. Profitability variables have a significant effect because the companies with high profit companies have a responsibility to disclose more information even as the number of interested stakeholders. While the leverage effect is also significant because the company with highÂ leverage levels will disclose more information to creditorâ€™s necessity with theÂ result that reduces the supervisionâ€™s cost. Whereas no effect was variable firmÂ size and board size. The variable size of the company does not have a significant effect because the large-sized companies are more likely to have greaterÂ agency problems anyway, so it needs more stringent good corporate governance mechanism, especially in manufacturing companies with different levels of difficulty with other types of companies. While the board size variable isÂ also not significant because the number of commissioners would effect to thenÂ many entries received by directors and will effect the decision of the board ofÂ directors. Independent variables can explain the widespread influence of corporate governance disclosure by 33.2% while the remaining 66.8% can beÂ explained by factors beyond research.

PERAN PENGAWAS KEPATUHAN DI BANK SYARIAH MANDIRI Santoso, Deddy Rahmat; Triyowono, Iwan; Ludigdo, Unti
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 2: Juli 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

This research try to capture a case that showing the â€Pengawas Kepatuhanâ€ (PKP) character in commercial debt on Bank Syariah Mandiri (BSM) and also showing the conventional characteristics. This research is a kind of qualitative research that using case study method. This is also trying to capture the compliance division duties and all kind of action in commercial debt in BSM. The summery try to showing some of PKPâ€™s characteristics when they guide in compliance function. Some of characteristics define in some phaseas: dealing phase,Â analyze phase, and debt withdrawal phase. The summery have captured some characteristics as general character on regulation, ex-ante agent character,Â auditor character and reporter character. In this characteristics, the conventional actions showing on some facts about the apathy attitude, the entertain action and also fraud action which direct some attitude on disobey actions in BSM. Disobey actions become a challenge in real characteristic of PKP which is the preventive ideology should be strive between the regulation idealism and also the sharia principal.

PENETAPAN PUSAT PERTANGGUNGJAWABAN UNIT-UNIT PENDAPATAN PADA BISNIS RUMAH SAKIT Widarto, Widarto
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 1: Januari 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Title: [The Determination of Responsibility Center of Revenue Units on Hospital Business]The purpose of starting a business is the goal of economic and social objectives. In the economic profit goals into measurement tools are easy to do. ToÂ measure the success of the hospital business is supported by profit incomeÂ units, so the determination of income units will be important in determiningÂ the responsibility center of management. By that way the hospital businessÂ and the number of units of income are so complexity, the hospital managementÂ to collect revenue from sources Outpatient, Inpatient, Support Unit and alsoÂ others. Income units that occur in outpatient covering the ER, Poly and specialists, delivery room, operating room and physiotherapy. While there areÂ general in inpatient wards, maternal ward, pediatric ward, ICU, NICU andÂ ICCU. In the supporting unit no pharmacy, laboratory, radiology, laundry,Â sterileyzation and hem dialysis. Other units there are cafeterias, parking lotsÂ and incinerators.

COMMUNITY DEVELOPMENT BASED ONIBNU KHALDUN THOUGHT, SEBUAH INTERPRETASI PROGRAM PEMBERDAYAAN UMKM DI BANK ZAKAT EL-ZAWA Hamdi, Muhammad Nurul; Nurjanah, Evi; Handayani, Latifah Safitri
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 2: Juli 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

The aim of this research is to explain empowering small and medium enterprises model wich is interpreted from community development based on IbnuÂ Khaldun thought that reserved as the solution from el-Zawaâ€™s technical constraints. The concept of development of those societies three lays of the basicÂ principal, that are: individual, ashabiyah dan ijtimaâ€™ al-insan.This conceptÂ used in order to improving the quality and comprehensive and sustainableÂ benefit. El-Zawa are the institutions established by Maulana Malik IbrahimÂ Islamic State University of Malang in order to collecting and managing fundsÂ of zakat, infaq, shadaqah, and waqf then spend that in societies economyÂ empowering program. Qualitative research useful for a direct view of reality ofÂ field and collected information on power, potential and obstacle faced. TheÂ technique of using methode of Miles with three phases: data reduction, dataÂ display and drawing conclusions or verification. With the existence of thisÂ system, el-Zawa role in societies economy development will increase and ableÂ to solve the problems and having a very potential sector and significant in theÂ Indonesian economy.

PENGARUH INTERNAL PERUSAHAAN, EKSTERNAL AUDIT, DAN KOMITE AUDIT TERHADAP AUDIT DELAY DI PERUSAHAAN GO PUBLIC DI INDONESIA Tias, Fauziah Wahyuning; Triani, Ni Nyoman Alit
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 2: Juli 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Audit delay is the time difference between the date of the financial statementsÂ and independent auditorâ€™s report. This study aims to identify and analyzeÂ whether the debt-to-equity ratio (DER), gain or loss suffered by the company,Â the size of the firm, the auditorâ€™s opinion, the size of the audit committee and theÂ number of audit committee meetings to audit delay in the manufacturing companies listed on the Indonesian Stock Exchange. The sampling technique usedÂ in this study was purposive sampling and obtained a sample of 31 companies.Â This research was conducted in the period 2008 to 2012. The data used are theÂ financial statements, annual reports and ICMD. Multiple regression method isÂ used to prove the hypothesis. Testing in this study using SPSS version 21. TheÂ results of this study indicate that the debt-to-equity ratio (DER), gain or lossÂ suffered by the company, the size of the firm, the auditorâ€™s opinion, the size ofÂ the audit committee and the number of audit committee meetings simultaneously affect the audit delay . Partially, the audit opinion affect the auditÂ delay. Other variables such as the debt-to-equity ratio (DER), gain or lossÂ suffered by the company, the size of the firm, the size of the audit committee andÂ the number of audit committee meetings does not affect the audit delay.

DAMPAK PERLAKUAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 ATAS PAJAK PENGHASILAN PADA UMKM DI GRESIK Ilmia, Faiqotul; Andriani, Sri
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 2: Juli 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

In achieving the desired development by Indonesia, the government requires revenue from the State Tax Revenue and Non-Tax Revenues. One of the efforts undertaken by the Directorate General of Taxation (DGT) is enacted Government Regulation No. 46 of 2013, the tax base used is the gross turnover of each month at 1 % final income tax rates. The emergence of these regulations is to provide convenience for taxpayers in determining the amount of income tax payable, but enactment of these rules in the middle of giving trouble for taxpayers in the calculation, depositing and reporting taxes for the year 2013. Purpose of this study was to determine the impact of treatment of PP 46 of 2013 on income tax on Micro, Small and Medium Enterprises (SMEs) in Gresik skull cap industry. This study used a qualitative descriptive approach with the aim of obtaining a picture of the object that is easily observed in the form of words on the focus of research on the impact of the enactment of Regulation 46 of 2013. The 3 (three) object of research is no skull cap Industry SMEs in Gresik . Data analysis aims to simplify the data processed, making it easy to read and interpret. Data were collected by means of observation, interviews, documentation. Analysis of the data through three stages: data reduction, data display, and conclusion. The results showed that the enactment of Regulation 46 of 2013 not only creates difficulties in terms of computation, depositing and reporting just as effective mid-year, but still there who do not know the regulations in terms of both has been the enactment of these regulations and in terms of the calculation mechanism. As for other effects of the governmentâ€™s enactment of legislation, namely the amount of income tax payable is higher than the income tax calculations using norm bookkeeping or net income.

SUBYEKTIVITAS AUDITOR JUDGMENTS SEBAGAI BAGIAN DARI PROFESIONALISME Hidayah, Ade Irma
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 2: Juli 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

This paper attempts to provide a descriptive explanation of auditorâ€™s judgments as a part of audit process. By using information from research and her personal experiences, the author provide a different way to understand the nature of auditorâ€™ subjectivity. According to standards established by Institute of Certified Public Accountant, auditor is required to perform audit using his/her professional judgment. The word â€professional judgmentsâ€ appear in every chapter of this standard. Auditor â€™opinion is expected to be objective and free from personal auditorâ€™ subjectivity. Although, the â€judgmentâ€ is very closely related to ideas, calculation and even the result of contemplation. Behind the screen of judgment making could not be separated from the condition of auditor. There is no perfection objectivity in a judgment. Therefor, subjectivity in audit judgment are necessity. However, judgment based on knowledge, experience, morality, common sense and conscience is accountable judgment.

PENGARUH KOMPETENSI, INDEPENDENSI DAN UKURAN AUDITEE TERHADAP KUALITAS AUDIT H., Dwi Agustina; Sudarna, Made; Ludigdo, Unti
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 2: Juli 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

This study examines and analyzes the influence of competence, independence and the size of the auditees on audit quality. Audit quality is defined as the probability that the auditor will both discover and report a breach in the clientâ€™s accounting system. Drivers of audit quality-a framework are : culture within the firm, the skills and personal qualities of audit partners and staff, the effectiveness of the audit process, the reliability and usefulness of audit reporting, factors outside the control of auditors. Competence of auditors is adequate professional proficiency to perform inspection tasks and professional proficiency in the preparation of examination report. In this study, the competence dimension of competence using Certified General Accountant (CGA) are leadership, professionalism and professional knowledge. The independence is the mental attitude and appearance that is free from private interference, and external organizations. The independence consisting of: a long relationship with the auditees and the provision of non audit services and the pressure of the auditees, peer review of auditors. Auditee size is total assets and revenue of each county/city in Java. Using the random sampling method, the research tries to collect some inportant information given by respondents. Questionaire is a tool used to measure the variables. The hypotheses were tested with SPSS. The sample of this study is the Chairman of the audit team LKPD 2010 on the BPK RI in Java. Data obtained by spreading 118 and a total of 110 questionnaires are returned and processed feasible. The results partially demonstrate competence and independence affect audit quality, while the size of the auditee does not affect audit quality. Researchers can then add other indicators in the variable size of auditees such as number of population and area, total spending, the number of programs and activities within one year.

PENGARUH INDEPENDENSI DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK Amrulloh, Amrulloh; Putra, Yuniarti Hidayah Suyoso
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 2: Juli 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Public accountants are independent auditors who provide services to public, especially in the field of audit of financial statements made by the client. Public accountantâ€™s task is to examine and provide an opinion on the fairness of financial statements of an entity based on the standards set by the Indonesian Institute of Accountants (IAI). Afflicting many companies which in turn involve public accountants, financial cases make the accountants to consider their audit quality. Some factors have a very important role in determining the audit quality, including the auditor independence and experience. Therefore, the issues examined in this study are: (1) Do the auditorâ€™s independence and experience simultaneously have an influence on the quality of the audit? (2) Do the auditorâ€™s independence and experience have a partial effecton audit quality? From that background, this research aims to (1) determine the simultaneous effect of auditorâ€™s independence and experience on the quality of audit, (2) determine the partial effect of auditorâ€™s independence and experience on the quality of audit. This research employs a survey method with questionnaires. The population of this research consists of auditors who work in Public Accounting Firm (KAP) in Malang. Data analysis is performed with validity and reliability test, and classical assumption test whereas hypothesis test with multiple linear regression method. The researcher uses and obtains the primary data by distributing questionnaires to 33 respondents. The result concludes that independence has a partial effect on the quality audit with significant level of 2,049. Simultaneously, the independence and the experience of the auditors affect the audit qualitywith significant level of 8,645. Therefore, both the auditor and the Public Accounting Firm (KAP) are expected to improve their audit quality.

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Contact Name
Nawirah

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nawirah@uin-malang.ac.id

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Journal Mail Official
elmuhasaba@uin-malang.ac.id

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Location
Kota malang,

Jawa timur

INDONESIA