EL-MUHASABA
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.
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<![CDATA[PELAKSANAAN PROGRAM SUNSET POLICY DALAM PENYAJIAN LAPORAN KEUANGAN PERUSAHAAN ]]>
<![CDATA[Nurias, Neneng]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 2: Juli 2014 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v5i2.2863
<![CDATA[Research by title sunset policy implementation in the company’s financial statement presentation. One of the government’s efforts to improve our economy is relying on tax revenue, associated with these two new tax policies applied are better known as the Sunset Policy. Sunset Policy is a policy of tax facilities in the form of administrative sanction taxation of interest on taxes not paid or less regulated in pasal 37A UU KUP (Undang-Undang Nomor 28 Tahun 2007). There are two types of sunset policy under the terms of which are: Sunset Policy For New Taxpayer and Sunset Policy For Taxpayer Older. So this is a problem in research whether there is influence sunset policy program for the company’s financial statement presentation. Data analysis technique used is qualitative analysis by comparing the tax before sunset policy and after sunset policy. The data presented in the form of figures, calculations and descriptive explanation that describes what is in the company, the more qualitative analysis of the problem. Based on these results it can be concluded that the presence of a sunset policy program undertaken by the government, many taxpayers who voluntarily report the amount of income tax to be paid correctly but many taxpayers who are concerned over the financial statements that have been reported to the Tax office, so that they consciously includes in the report that have been made so that they are free from administrative penalties and fines.]]>
<![CDATA[PELAPORAN KEUANGAN ORGANISASI NIRLABA: REKONSTRUKSI SHARIA VALUE ADDED STATEMENT BERBASIS AMANAH ]]>
<![CDATA[Amerieska, Siti]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 8, No 1 (2017): El Muhasaba ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v8i1.4955
<![CDATA[Penelitian ini bertujuan untuk melakukan analisis penyusunan laporan keuangan pada oraganisasi nirlaba di bidang sosial keagamaan dan merekonstruksi laporan keuangannya berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK) Nomor 45 dengan Shariah Value Added Statement. Penelitian ini termasuk penelitian kualitatif. Jenis data yang digunakan adalah data primer dan data sekunder yang dikumpulkan melalui teknik wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa laporan yang dibuat oleh organisasi nirlaba belum sesuai dengan PSAK 45. Namun penyajian informasi keuangan secara fisik pada PSAK45 belumlah cukup karena tidak menggambarkan pencapaian tujuan organisasi seutuhnya, dalam artian seperti organisasi nirlaba berdasarkan aktivitas yang dilakukan berdasar amanah antara pihak prinsipal (pemilik sumber daya) kepada pihak stewards (manajemen) untuk mengelola dana sosial, untuk itu perlu laporan yang memberikan nilai tambah informasi atas pengelolaan sumber daya tersebut secara amanah. Sehingga pada peneliitian ini dimunculkan konsep laporan nilai tambah yang berbasis shariah pada yayasan amil zakat. Makna nilai tambah pada organisasi niurlaba berbeda dengan organisasi profit, organisasi profit dasar distribusi nilai tambah berdasarkan income, sedangkan pada organisasi nirlaba konsep nirlaba didasarkan pada akuntabilitas pengelolaan dana.Shariah Value Added Statement memberikan alternatif penyampaian informasi keuangan.]]>
<![CDATA[AKAD JUAL BELI MURABAHAH DITINJAU DARI PERLAKUAN AKUNTANSI BERDASARKAN PSAK 102 PADA LEMBAGA SYARIAH ]]>
<![CDATA[Firmansyah, Ahmad Fajar]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 7, No 2: Juli 2016 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v7i2.3885
<![CDATA[AbstractThe implementation of murabahah financing at PT BRI Syariah Branch Bululawang Malang and BMT Maslahah Sidogiri Branch Bululawang Malang use the general implementation, that is selling goods. This study aims to determine the implementation of murabahah financing at PT BRI Syariah and BMT Maslahah Sidogiri. This research used the method of qualitative approach by looking at the relevant data and conducting interviews to the employees who take care of the financial part in the two institutions. This study investigated the implementation of murabahah financing that occurred in PT BRI Syariah and BMT Maslahah Sidogiri and evaluated the suitability of murabahah financing implementation with PSAK No. 102. The Results of this research showed that the implementation of murabahah financing that occurred in PT BRI Syariah and BMT Maslahah Sidogiri is buying and selling. The accounting treatment of murabahah including the recognition, measurement and presentation carried out by PT BRI Syariah and BMT Maslahah Sidogiri were less in accordance with PSAK No. 102.AbstrakPenerapan pembiayaan murabahah pada PT BRI Syariah Cabang Bululawang Malang dan BMT Maslahah Sidogiri cabang Bululawang Malang menggunakan penerapan pada umumnya yaitu jual beli barang. Penelitian ini bertujuan untuk mengetahui penerapan pembiayaan murabahah pada PT BRI Syariah dan BMT Maslahah Sidogiri. Penelitian ini menggunakan metode pendekatan kualititif yaitu dengan cara melihat data-data terkait dan melakukan wawancara kepada karyawan yang mengurus bagian keuangan di dua lembaga tersebut. Penelitian ini mengetahui penerapan pembiayaan murabahah yang terjadi di PT BRI Syariah dan BMT Maslahah Sidogiri dan mengevaluasi kesesuain penerapan pembiayaan murabahah dengan PSAK No. 102. Hasil penelitian dapat diketahui bahwa penerapan pembiayaan murabahah yang terjadi di PT BRI Syariah dan BMT Maslahah Sidogiri adalah jual beli. Perlakuan akuntansi murabahah meliputi pengakuan, pengukuran dan penyajian yang dilakukan oleh PT BRI syariah dan BMT Maslahah Sidogiri kurang sesuai dengan PSAK No. 102.]]>
<![CDATA[PERLAKUAN AKUNTANSI ASET BIOLOGIS BERDASARKAN IAS NO. 41 DAN PSAK NO. 69 ]]>
<![CDATA[Maghfiroh, Siti]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 8, No 2 (2017): El Muhasaba ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v8i2.4975
<![CDATA[The goal research is knowing biology asset accounting treatment in recognition, measurement, and display in financial statement and also to know comparison biology asset company accounting treatment based on Financial Accounting Standard, IAS 41 Agricultutreand PSAK 69 Agriculture. This research uses qualitative descriptive approach with case study approach that conducted in PT. Perkebunan Nusantara XII (Persero). This research is Ex Post Facto research that this goal research is to research event in the past and then trace to the back from that data to discover pre-factors or determine enable causes to event that researched. Research subject is PT. Perkebunan Nusantara XII (Persero). Research result shows that PT. Perkebunan Nusantara XII (Persero) that moves in plantation field recognize biology asset as plantation plant is classified to “immature plant†and “produce plantâ€. Biology asset is being measured by result cost and display in constant asset. PT. Perkebunan Nusantara XII (Persero) still doesn’t apply IAS 41 Agriculture and PSAK 69 Agriculture, depend on financial statement of company that measure biological asset in result cost with unproper price.]]>
<![CDATA[FENOMENOLOGI SUMBER DAYA MANUSIA SEBAGAI ASET INTELEKTUAL DALAM AMAL USAHA MUHAMMADIYAH ]]>
<![CDATA[Mamulati, Irman]]>;
<![CDATA[Triyuwono, Iwan]]>;
<![CDATA[Mulawarman, Aji Dedi]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 7, No 1: Januari 2016 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v7i1.3880
<![CDATA[AbstractHuman Resource Phenomenology As The Intellectual Assets in Amal Usaha Muhammadiyah. Research is aimed to disclose the meaning of human resource as the intellectual assets. The approach of research is qualitative whereas the method is phenomenological interpretive. Result of research indicates that the intellectual assets in Amal Usaha Muhammadiyah are signified as the disseminator of knowledge and the driver of dakwah, income source and also expense.AbstrakFenomenologi Sumber Daya Manusia Sebagai Aset Intelektual Dalam Amal Usaha Muhammadiyah. Penelitian ini bertujuan untuk mengungkap makna sumber daya manusia sebagai aset intelektual. Penelitian ini menggunakan pendekatan kualitatif dengan metodenya adalah interpretif fenomenologi. Hasil penelitian menunjukkan bahwa aset intelektual dalam Amal Usaha Muhammadiyah dimaknai sebagai penyebar ilmu dan penggerak dakwah, sumber pendapatan, dan beban.]]>
<![CDATA[ACCOUNTING TREATMENT OF PROFIT AS SHARING PROFIT IN MUSYARAKAH TERM AMONG MEMBERS ]]>
<![CDATA[Hamdi, Muhammad Nurul]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 6, No 2: Juli 2015 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v6i2.3896
<![CDATA[AbstractEach member of shariah cooperative are same as a partner and having the same rights and obligations.This condition is internalized by policy in all activities and business operations. Especially the profit will be distributed to members. It’s meant to see how the cooperatives shariah of ahmad yani manages the difference between the results of their business. The research has descriptived qualitative research that aimed at giving information about the method of calculation and recording as for the result of accounting report of SHU or income in the end of year musyarakah among members in cooperatives shariah of ahmad yani unfortunate.The analysis uses instrument of the descriptive analysis that gives a technical and mathematical formula that the calculation can be compared with the shariah principle and cooperative regulation applicable. Based on the research, it was known that the SHU methods and distribution is in accordance with the rule of Indonesia cooperative No. 25 1992, but accounting methods that related to the profit which will be distributed to members of the cooperative is not suitable with act no. 8 DSN-MUI. The MUI explanation about musyarakah which SHU is about the activities are still measured from savings and not accommodate from the capital and other business activities.Meanwhile, by this condition that cooperative shariah still need developing of the accountance and good recording.AbstrakDalam koperasi syariah setiap anggota berkedudukan sebagai mitra yang berserikat dan memiliki hak serta kewajiban yang sama. Kondisi ini diinternalisasikan dalam kebijakan dan segala aktivitas operasi usahanya. Terutama perlakuan laba atau SHU yang akan dibagikan kepada anggota. Hal ini yang ingin dilihat bagaimana Koperasi Serba Usaha Syariah Ahmad Yani mengelola Selisih Hasil Usahanya (SHU).Penelitian ini merupakan penelitian kualitatif deskriptif yang bertujuan untuk memberikan informasi tentang metode perhitungan dan pencatatan akuntansi SHU sebagai bagi hasil dari musyarakah antar anggota di Koperasi Serba Usaha Syariah Ahmad Yani Malang. Alat analisis yang digunakan adalah analisis deskriptif yaitu untuk memberikan gambaran rumusan matematis dan teknis perhitungannya sehingga dapat dibandingkan dengan prinsip syariah dan aturan perkoperasian yang berlaku. Berdasarkan penelitian, diketahui bahwa dari metode perhitungan total SHU dan pendistribusian SHU kepada pos-pos tertentu sudah sesuai dengan UU. No. 25 Tahun 1992 tentang Perkoperasian. Namun untuk metode perhitungan alokasi SHU yang akan dibagikan kepada anggota belum sesuai dengan UU Perkoperasian dan Fatwa DSN-MUI No. 8 tentang Musyarakah di mana SHU yang diterima anggota masih diukur dari aktivitas tabungan saja dan belum mengakomodir kontribusi modal dan aktivitas usaha lainnya. Sementara untuk pencatatan akuntansinya masih perlu pengembangan di beberapa pencatatan.]]>
<![CDATA[PENGARUH FINANCIAL STABILITY, FINANCIAL TARGETS, NATURE OF INDUSTRY DAN INEFFECTIVE MONITORING TERHADAP FINANCIAL STATEMENT (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX) ]]>
<![CDATA[Sari, Ika Kumala]]>;
<![CDATA[Istutik, Istutik]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 8, No 2 (2017): El Muhasaba ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v8i2.4968
<![CDATA[This research aims to detect the financial statement Fraud by using analysis of fraud triangle. Based on the theory advanced by Donald R Cressey (1953) or the theory of Cressey, there are three conditions that are always present in the act of fraud, namely pressure, opportunity and rationalization which is referred to as the fraud triangle. These three conditions are risk factors for the incidence of fraud in various conditions. However, in this study only analyzed using the fraud triangle element variable pressures and opportunity, and do not use the variable element of rationalization. The variables used in this study consisted of each of the elements including the Financial Stability proxied by the ratio of the change in total assets (ACHANGE), financial targets proxied by Return on Assets (ROA), the nature of the industry which is proxied by the ratio of change in receivables (RECEIVABLE), and ineffective monitoring proxied by the ratio of independent directors (IND) and variable financial statement fraud proxied by the earnings management.The population in this study are a company listed in JII Company (Jakarta Islamic Index) and publish annual reports in a row during 2011-2015. The sampling technique is purposive sampling. Based on these criteria was selected 12 companies sampled in this study. The analysis used is multiple linear regression and SPSS 22 software using the results of testing tools.This study indicate that the Financial Stability variables, the financial targets, the nature of the industry a significant positive effect on the Financial Statement Fraud and Ineffective Monitoring while significant negative effect on the Financial Statement Fraud.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR PEMERINTAH (Studi Kasus pada BPK RI Perwakilan Propinsi Maluku Utara) ]]>
<![CDATA[Aminah, Juniarti]]>;
<![CDATA[Mahdi, Suriana AR]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 6, No 1: Januari 2015 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v6i1.3869
<![CDATA[AbstractThe purpose of this study is to analyze and provide empirical evidence related to the influence of independence, audit structure, organizational commitment, role conflict and understanding of good governance on the performance of auditors. This study used a hypothesis testing approach with multiple regression analysis in order to prove the causal relationship between the variables of the study. The population in this study were all 44 auditors of BPK RI Representative of North Maluku with type of sample used is saturated sampling or the entire population is used as a sample. The test results show that audit structure, organizational commitment and role conflict does not affect the auditor’s performance, whereas the independence and understanding of good governance have significant effect on the performance of auditors.AbstrakTujuan dari penelitian ini adalah untuk menganalisis dan memberikan bukti empiris tentang pengaruh independensi, struktur audit, komitmen organisasi, konflik peran dan pemahaman good governance terhadap kinerja auditor. Penelitian ini menggunakan pendekatan pengujian hipotesis dengan analisis regresi berganda untukdapat membuktikan hubungan kausalitas antara variabel penelitian. Populasi pada penelitian ini adalah seluruh (44)auditor BPK RI Perwakilan Maluku Utara dengan jenis sampel penelitian yang digunakan adalah sampling jenuh atau seluruh populasi dijadikan sebagai sampel. Hasil pengujian membuktikan bahwa struktur audit, komitmen organisasi dan konflik peran tidak berpengaruh terhadap kinerja auditor, sedangkan independensi dan pemahaman good governance berpengaruh signifikan terhadap kinerja auditor.]]>
<![CDATA[PENGARUH THIN CAPITALIZATION, CAPITALINTENSITY, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DALAM INDEKS SAHAM SYARIAH INDONESIA (ISSI) ]]>
<![CDATA[Razif, Razif]]>;
<![CDATA[Vidamaya, Rizq Al Aqibullah]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 8, No 1 (2017): El Muhasaba ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v8i1.4956
<![CDATA[The purpose of this research was to analyze the influence of Thin Capitalization, Capital Intensity and Profitability to the Tax Avoidance either partially or simultaneously at manufacturing companies on the Indonesia Islamic Stock Index(ISSI) in the period 2013-2015. The data used in this research was a secondary data with 42 manufacturing companies used as the sample. The method of data analysis was Purposive sampling. The research data was accessed on www.idx.com of each company. The technique in analyzing the relationship between the independent and dependent variables was multiple linear regression. The result indicated that Thin Capitalizatgeion, Capital Intensity, and Profitability influenced on to the Tax Avoidance.]]>
<![CDATA[KUALITAS INFORMASI AKUNTANSI PADA BAITUL MAAL WAT TAMWIL DI MALANG RAYA ]]>
<![CDATA[Saifulloh, Ria]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 7, No 2: Juli 2016 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v7i2.3886
<![CDATA[AbstractAccounting informatian is a tool that can help the management of a company especially BMT in Malang in running the company properly and continuously. Thus, it must be supported with good quality of accounting informatian. Quality information can be obtained by referring to the standard of the qualitative characteristics of financial statements. This study uses a quantitative approach with descriptive methods. The object of research were 10 BMTs in which each BMT was given questionnaires and interviews. After the questionnaire data was obtained, it was processed and analyzed with the help of SPSS 16 statistical tools. The results showed that there are significant effect between the qualitative characteristics of accounting informatian which is understandable, relevant, reliable and comparable to the quality of accounting informatian on BMT Greater Malang. This is due to the respondents from each BMT also have the ability in economics and accounting as an undergraduate so that what is presented in the accounting informatian is already qualified and is in accordance with the results of the statistical analysis by SPSS. It can be concluded that the quality of accounting informatian on BMT in Greater Malang is quite good because it has met the qualitative characteristics of accounting informatian.AbstrakInformasi Akuntansi merupakan alat yang dapat membantu manajemen suatu perusahaan khususnya BMT di Malang dalam menjalankan perusahaannya dengan baik dan berkesinambungan. Maka dari itu harus didukung dengan kualitas informasi akuntansi yang baik. Kualitas informasi bisa didapat dengan mengacu standar dari karakteristik kualitatif laporan keuangan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif. Objek penelitian sebanyak 10 BMT dengan masing-masing BMT disebar kuisioner dan wawancara. Kemudian setelah data kuesioner diperoleh akan diproses dan dianalisis data dengan bantuan alat statistik yaitu SPSS 16. Dari hasil penelitian menunjukkan bahwa terdapat pengaruh antara karakteristik kualitatif informasi akuntansi yaitu dapat dipahami, relevan, dapat diandalkan dan dapat dibandingkan terhadap kualitas informasi akuntansi pada BMT Malang Raya. Hal ini disebabkan responden dari masing-masing BMT juga memiliki kemampuan ekonomi dan akuntansi sebagai seorang sarjana sehingga apa yang disampaikan dalam informasi akuntansi sudah berkualitas dan sesuai dengan hasil dari analisis statistik SPSS. Dapat ditarik kesimpulan bahwa kualitas informasi akuntansi pada BMT di Malang tergolong baik karena sudah memenuhi karakteristik kualitatif informasi akuntansi.]]>
