EL MUHASABA: Jurnal Akuntansi (e-Journal)
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DETERMINAN MEKANISME INTERNAL CORPORATE GOVERNANCE TERHADAP AGENCY COST: STUDI PADA PERUSAHAAN PUBLIK DI BURSA EFEK INDONESIA
Full text linkSecara alamiah, perusahaan dalam menjalankan aktivitas bisnis akan dipengaruhi oleh suatu kerangka tata kelola (corporate governance framework). Kerangka tersebut dibentuk hukum dan regulasi, anggaran dasar, kode etik, perjanjian-perjanjian yang dibuat dengan kreditur, konsumen dan lainnya. Agar perusahaan memiliki kelangsungan jangka panjang, shareholder dan stakeholder perlu mempertimbangkan tata kelola yang baik (good corporate governance). Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh mekanisme internal corporate governance yang meliputi struktur kepemilikan dan ukuran dewan direksi terhadap biaya keagenan. Temuan penting penelitian ini adalah kepemilikan institusional belum efektif digunakan sebagai alat untuk memonitor menejemen dalam meningkatkan efisiensi pemanfaatan aktiva perusahaan dan ukuran dewan direksi dapat digunakan sebagai alat untuk meningkatkan efisiensi pemanfaatan aktiva perusahaan sebagai alat untuk meningkatkan kemakmuran pemegang saham dan dapat dijadikan variabel dalam mengurangi agency cost
SISTEM INFORMASI PROGRAM CSR BIDANG PENDIDIKAN SEBAGAI UPAYA PENGEMBANGAN MASYARAKAT DI MALANG
Full text linkResearch on information systems education CSR programs as community development efforts on the Hapless was carried out with the aim of identifying characteristics of recipients offunding programs, community access capability mengentahui against the program, identifying the components of the information system of funding programs that subsequently is used as information to devisestrategies for community development. The data obtained by questionnaire andinterviews to spread the recipient Fund programme and Fund Manager at Universities in Malang. Further data were analyzed with a qualitative approach. The results showed that in general the sources of funding programs can be groupedinto three, from the Government, private companies and public companies. So, effective access to information to obtain scholarshipsmore sourced information traditionally. While the funding of information system components include a set of inputs, processes and outputs. So far this programutilization varies as to support skill development study costs, as well as to the cost of living. Based on the SWOT analysis can be formulated the strategy of community development through the establishment of PPM-Entrepreneurship in each area with the direct involvement of the recipient of the funding program
PENGARUH LIKUIDITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN MELALUI ROA
Full text linkThe purpose of this study was to determine the effect of liquidity and firm growth on firm value with ROA as intervening variable. The method in this research is a kind of causal comparative research with quantitative approach. Analytical technique of this research using path analysis technique. The result of research that liquidity influence to company value, company growth influence to company value, liquidity influence to Return On Assets, company growth influence to Return On Assets, Return On Assets influence to company value. The conclusions of liquidity affect the value of the company through the Return On Assets, corporate growth affect the value of the company through the Return On Assets. For further research use ROA as moderation
KEMAMPUAN PEMBIAYAAN DAN EFISIENSI OPERASI SERTA URGENCY GOOD CORPORATE GOVERNANCE DALAM PENCAPAIAN LABA PADA BPR SYARIAH DI JAWA TIMUR
Full text linkSyariah Banking is increasingly recognized by the government as shown by the increasing number of banks conducting business based on sharia principles in 2011. In 2011, banking performance showed a positive development supported by high profitability, and other financial indicators that showed positive growth. This study aims to determine the effect of Operating Costs and Income, Loan Asset Ratio, and Good Corporate Governance to Achievement of Profit in Islamic Rural Banks in East Java. This study uses multiple regression analysis model. And the type of data is secondary data taken from Bank Indonesia Report. The findings show BOPO has no partial effect on Profit. BOPO, LAR and GCG influence simultaneously to earnings. The implication of this research is that BPRS must be able to reduce operational cost and able to increase credit and apply GCG so that it will affect the achievement of profit at the BPRS in East Java
GOOD GOVERNMENT GOVERNANCE MENUJU PEMERINTAH YANG BEBAS KORUPSI, KOLUSI DAN NEPOTISME (KKN)
Full text linkPenyempurnaan organisasi publik diharapkan mengarah kepada terbentuknya organisasi bersistem terbuka yang lebih fleksibel, mampu mengakomodasikan perubahan untuk kepentingan organisasi. Perubahan yang cepat dan tidak terduga membuka pandangan dan pikiran atas tuntutan adanya paradigma baru yang menghantarkan perjalanan menuju “Good Government Governance” (Tata Kelola Pemerintahan yang Baik), menuju Pemerintahan yang bebas dari Korupsi, Kolusi dan Nepotisme (KKN). Dalam organisasi modern berpijak pada konsep-konsep pemikiran manajemen modern, antara lain: menerapkan teknologi manajemen, berbasis pada asas demokratisasi, akuntabilitas, keterbukaan, transparasi, dan taat hukum. Terselenggaranya “Good Government Governance” merupakan prasyarat bagi setiap pemerintahan untuk mewujudkan aspirasi masyarakat dan mencapai tujuan serta cita-cita bangsa bernegara. Dalam rangka itulah diperlukan pengembangan dan penerapan sistem pertanggungjawaban yang tepat, jelas, dan legitimasi sehingga penyelenggaraan pemerintah dan pembangunan dapat berlangsung secara berdayaguna, berhasilguna, bersih dan bertanggungjawab, serta bebas dari Korupsi, Kolusi dan Nepotisme (KKN). Terwujudnya penerapan Good Government Governance dalam organisasi pemerintahan merupakan tuntutan bagi terselenggaranya manajemen pemerintahan dan pembangunan yang berdaya guna, berhasil guna, dan bebas Korupsi, Kolusi dan Nepotisme. Berkaitan dengan hal tersebut diperlukan sistem akutabilitas, transparansi, keterbukaan, dan aturan hukum yang baik dan sesuai dengan harapan / tuntutan kebutuhan pada seluruh jajaran aparatur negara
Pengaruh Intellectual Capital dan Struktur Modal Terhadap Return Saham Dengan Kinerja Keuangan Sebagai Variabel Intervening (Studi pada Perusahaan Yang Terdaftar pada JII (Jakarta Islamic Index) Periode 2012-2016)
Full text linkIntellectual capital is the company's wealth that is the power behind the company's value creation that includes knowledge, experience, skills, reputation, and also technological capabilities. Capital structure relates to sources of funds, both internal and external. The main purpose of this research is to investigate the relationship between intellectual capital and capital structure on stock return with financial performance as intervening variable. This type of research is quantitative research. The sample of this study is the annual financial statements of companies registered on JII (Jakarta Islamic Index) on period 2012-2016). The sample‟s were chosen by using purposive sampling method and 11 companies were able to fulfill the sample‟s criteria. The research data were analyzed by using path analysis method. The result of this research reported that there is indirect influence between intellectual capital and capital structure to stock return through financial performance measured by return on equity. Intellectual capital insignificance to indirect effect on stock return through financial performance measured through earning per share but there is indirect influence between capital structure on stock return through financial performance measured through earning per share. The study also found that intellectual capital insignificance on stock return. But the finding of direct influence between capital structure on stock return. From these findings it can be concluded that intellectual capital and capital structure indirect significance on stock return through financial performance measured through return on equity
PELAPORAN KEUANGAN ORGANISASI NIRLABA: REKONSTRUKSI SHARIA VALUE ADDED STATEMENT BERBASIS AMANAH
Full text linkPenelitian 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
ANALISIS PENERAPAN WITHHOLDING TAX SYSTEM PRESPEKTIF MUTATIS MUTANDIS PADA LEMBAGA KEUANGAN SYARIAH (Studi Kasus pada BMT Al-Hijrah KAN Jabung)
Full text linkThe research objective is to know the tax cut by sharia financial institution by referring to the Tax Legislation on Income Tax (PPh) that is generally applicable, as well as the procedures of tax cuts using the means of Withholding Tax System and the basic of tax imposition on revenue sharing in sharia financial institution.The data analyzing method used by the researcher is qualitative data analysis with Case Study formulate theory, looking at theory as well as cases as the induction process from the observation toward facts (gathering information). Based on the data analysis and interview result done in this research, the finding suggests that BMT Al Hijrah KAN Jabung have implemented tax system in accordance with the generally applicable tax provision as well as withholding tax system in BMT Al Hijrah KAN Jabung which is implemented in deposit revenue sharing and time mudharabah (deposito)
IMPLEMENTASI GOOD GOVERNANCE DALAM PENGELOLAAN DANA DESA DENGAN PRESEKTIF SYARIAH DI DESA MLIRIPROWO KECAMATAN TARIK KABUPATEN SIDOARJO
Full text linkThe implementation of good governance became a major requirement to realize people aspirations in achieving the regional goals of country. Therefore, it is not excessive when the implementation of good governance became an indication of realization in democratization as an effort to restore the regional sovereignty in a country. In order to realize a better village and able to protect well, the society needed good governance figure. The governance is a hope and an opportunity to realize a prosperous and sovereign life through the management citizens’ freedom and equality. The aim of this research is to know how the implementation of good governance in village funds management with sharia perspective. Based on that background, this research was conducted with the title “The Implementation of Good Governance in Village Fund Management with Sharia Perspective at Mliriprowpo Village Tarik Sub district Sidoarjo”. These research used qualitative descriptive method. The location of the research placed at Mliriprowo village Tarik sub district in Sidoarjo. The data sources were obtained from several informants, that is, the village head, the village secretary, the head of general affairs and the head of village financial affairs. The techniques of data collection were interview and documentation. The data analysis used is to describe the properly conditions, analyzed, evaluated, recorded process, and withdrew of conclusion. The result of this research showed that good governance in 2017 based on general perspective in terms of economical, efficient, effective, transparent and accountable as a reference seen from the planned, implemented, administration, reported, accountability, guided and supervised as well as good governance with sharia perspective in terms of shiddiq, amanah, tabliq, and fathonah were already well. However, the governance needed an evaluation, mentoring and guidance in the implementation of development that was not being spread evenly. That evaluation used to resolve the problems which occurred during the execution of development took place
IMPLEMENTASI METODE JOB ORDER COSTING PADA HARGA JUAL DI BATIK CELAKET MALANG
Full text linkBatik Celaket Malang merupakan unit usaha yang bergerak di bidang kerajinan dalam pembuatan batik. Unit usaha Batik Celaket belum melakukan perhitungan harga pokok produksi dengan tepat sebagai dasar penentuan harga jual. Hal tersebut terjadi karena Batik Celaket sendiri belum melakukan pencatatan di setiap transaksi yang ada sehingga tidak dapat mendata pembiayaan yang ada. Hal tersebut kurang efektif dan efisien karena harga jual produk dapat ditentukan dengan menghitung harga pokok produksinya terlebih dahulu. Tujuan dari penelitian adalah implementasi metode job order costing pada harga jual di Batik Celaket Malang. Penelitian ini menggunakan pendekatan deskriptif kuantitatif yang dilakukan di unit usaha Batik Celaket. Penelitian yang merupakan jenis deskriptif yaitu untuk menarik sampel dan menunjukkan gambaran kenyataan secara empiris sesuai yang terjadi di lapangan. Data diperoleh dari hasil observasi langsung di unit usaha Batik Celaket dan kemudian diimplementasikan dengan perhitungan harga pokok produksi menggunakan metode job order costing untuk menentukan harga jualnya. Hasil penelitian menunjukkan bahwa unit usaha Batik Celaket belum menghitung harga pokok produksi dengan tepat dalam menentukan harga jualnya. Setelah diidentifikasi dan dikelompokkan, perhitungan harga pokok produksi dilakukan dengan menggunakan metode job order costing pada pesanan kemeja batik di bulan Juni dengan total Rp 9.095.234 dengan harga pokok produksi tiap unit Rp 90.952. Keuntungan yang diinginkan sebesar 12%. Dengan mark-up 12% dari hasil metode job order costing diperoleh Rp 102.000