EL MUHASABA: Jurnal Akuntansi (e-Journal)
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Analisis Penerapan Akuntansi Lingkungan sebagai Tolak Ukur dalam Optimalisasi Tanggung Jawab Sosial Pada PG Kebon Agung Malang
Full text linkThis purpose of the researce to analyze of enviromental accounting and social responsibility, to improver the company performance by recording, classifying, summarizing and presenting the cost of social and environmental responsibility on the company's financial statements. This research was conducted at PG Kebon Agung Malang which one of the biggest sugar factory in Malang.This research is a kind of qualitative research, data obtained by doing observation, interview, documentation and observation in the field. As secondary and primary data source, the staff of PG Kebon Agung as internal party of company and surrounding community as external party.The results of this research is; firstly, in PG Kebon Agung Malang has implemented of environmental accounting practices by recording up to reporting social and environmental costs, but they are not suitable at the practice PG entry the cost of social responsibility into one in the income statement financial loss provite with other expense accounts; Secondly, the optimization of social responsibility for the conformity of the results of this study with PP RI. 47 of 2012 proved to be well implemented, with the certificate of analysis test, and the result of analysis there are three types of waste liquid waste, solid, and air have met the standard quality of waste specified by the East Java Governor's Regulation No 10/2009 with a percentage of expenses incurred of 1.9% of net profit for environmental costs and a 0.3% cost percentage of net income for social responsibility, indicating financial performance and obligations of PG Kebon Agung, as well as compliance with Government regulations implemented in a balanced manner, by exercising the rights and obligations of the company continuously
ANALISIS PERLAKUAN AKUNTANSI TENTANG AKAD RAHN UNTUK PEMBIAYAAN ARRUM BERDASARKAN PSAK NO 107 DAN FATWA DSN MUI NO 26 PADA PEGADAIAN SYARIAH CABANG LANDUNGSARI MALANG
Full text linkThe concept which is far from riba (usury) and is corresponding with Islamic Law makes the Islamic Mortgage Institution is demanded by some people, especially the middle-lower class society because of the requirements are easy to be fulfilled, accessible and can be done with a relatively short time. With the easiness to obtain loan capital in the form of funds for customers who own a business or run a business by mortgaging his property in the form of gold or diamonds. One of the Islamic Mortgaging Institution's products that provide loan financing to customers engaged in business is gold Arrum Financing with the installment payment system which is conforming with Sharia principles. The purpose of this research is to know how Accounting Treatment of Rahn's Contract (Akad Rahn) for Arrum Financing Based On PSAK 107 and Decree of DSN MUI at Islamic Mortgage Institution Branch Landungsari Malang. This research is design as qualitative method with using descriptive approach. This research is done by three stages, (1) data collection is done by interview, observation, documentation, and online data searching (2) data analysis technique, (3) data analysis with data reduction procedures, data presentation, and conclusion. The results of this study indicate that the Islamic Mortgage Institution of Landungsari Malang about Rahn's contract for Arrum Financing has implemented accounting guidance of PSAK 107 and has been in accordance with the application of Decree of Dewan Standar Nasional Nasional Majlis Ulama Indonesia No.26 / DSN-MUI / III / 2002
POSITIVE ACCOUNTING THEORY (PAT): TELAAH LITERATUR DARI BERBAGAI PERSPEKTIF
Full text linkWatts and Zimmermen are the represents the first developer of Positive Accounting Theory (PAT) which has provided a new direction in the development of accounting research in the mid-1960s. In the 1940s and early 1960s research in accounting is dominated by normative research that more emphasis on what should happen in the world of accounting. This differs from the PAT that put more emphasis on how accounting theory can explain and predict the phenomena occurring in the real world of accounting.The friction from normative to positive approaches that occur in accounting research, several things happen because of, among others: (1) the inability of the normative approach in testing the theory empirically, (2) normative approach is more focused on investors, and (3) normative approach does not allow the allocation of capital in the stock market. Now days a lot of positive research is dominated by the accounting practices related to decision making for investors. Many researchers who have PAT provides empirical evidence about accounting practices, such as Ball and Brown, Healy, Jensen and Meckling and many other researchers.In addition to providing new insights in accounting research, PAT proposed by Watts and Zimmermen also getting some criticism from researchers in the environment of accounting, such as Sterling, Christenson and some other researchers associated with the methods, methodologies and the development of the PAT. Key word: Positive accounting theory, some critical to positive accounting theor
PENGARUH PROFITABILITAS, DIVIDEND POLICY,LEVERAGE, DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN KONSTRUKSI DI BURSA EFEK INDONESIA
Full text linkPenelitian ini bertujuan untuk menguji pengaruh profitabilitas, dividend policy, leverage, dan keputusan investasi terhadap nilai perusahaan konstruksi yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah seluruh perusahaan konstruksi yang terdaftar di Bursa Efek Indonesia (BEI). Dalam penelitian ini ditetapkan teknik pengambilan sampel dengan menggunakan purposive sampling, dan berdasarkan kriteria yang telah ditentukan maka jumlah sampel sebanyak 10 sampel perusahaan konstruksi yang secara berturut-turut tidak mengalami kerugian dan membagi dividen selama tahun 2013-2015. Data penelitian merupakan data sekunder yang diperoleh dari Indonesian Stock Exchange (www.idx.co.id) dari tahun 2013-2015. Pengujian hipotesis penelitian digunakan teknik analisis regresi linier berganda dengan alat bantu aplikasi SPSS (Statistical Product and Service Solutions). Hasil penelitian menunjukkan bahwa: 1) Profitabilitas tidak berpengaruh terhadap nilai perusahaan. 2) Dividend policy tidak berpengaruh terhadap nilai perusahaan. 3) Leverage tidak berpengaruh terhadap nilai perusahaan 4) Keputusan investasi berpengaruh terhadap nilai perusahaan
ANALISIS PENGARUH BUDAYA ORGANISASI DAN PENGENDALIAN INTERN TERHADAP KINERJA SEKTOR PUBLIK DENGAN AKUNTABILITAS SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Dinas Perindustrian dan Tenaga Kerja Kabupaten Bojonegoro)
Full text linkThe importance of performance report is needed to evaluate how far the institution or organization are able to implement their vision and mission. One of its consistency is the need of performance support activities by improving the organizational culture, internal control, and accountability. This research objective is to obtain the empirical evidences about the influence of organizational culture and internal control toward public sector performance with the accountability as moderation variable.This research is categorized as quantitative research using primary data taken from questioners. The research population is the employees in the Office of Industry and Manpower of Bojonegoro Regency. The sampling technique used in this research is purposive sampling. The samplesobtained consist of 36 respondents. The date is analyzed using multiple linear regression analysis and processed using the help of SPSS software version 16.0.The result of this research shows that (1)Partially, organizational culture influences positively and significantly toward the public sector performance, (2) Partially, internal control influences positively and significantly toward the public sector performance, (3) Partially, accountability influences positively and significantly toward the public sector performance, (4) simultaneously, organizational culture, internal control and accountability influences positively and significantly toward the public sector performance, (5) Accountability moderates positively and significantly the influence of organizational culture toward the public sector performance, and (6) Accountability moderates positively and significantly the influence of internal control toward the public sector performance
ANALISIS GOOD CORPORATE GOVERNANCE DALAM PENINGKATAN KINERJA PERUSAHAAN (STUDI KASUS PADA HOTEL ASIDA)
Full text linkThis research purpose is to find out aplication of good corporate governance in pursuing of performance improvement at hotel asida business. Good corporate gorvenance aim to prevent and fix significant mistakes.This research is a qualitative research with descriptive approach. The research method is interview to manager, hotel staff, and document analyst, also using secondary data which is financial report in the year of 2015-2016.Analysis result shows that good corporate governance could improve performance at hotel asida. Application of transparancy principle could be improved by creating hotel webpage, so it can helps improving of administration performance. Furthermore, it can helps in improving of room occupancy and improving operational hotel performance that affect creditor trust, so hotel asida can reduce financing fund. This can help employee productivity improvement, so operational performance is increasing
PRAKTEK PENGELOLAAN ZAKAT, INFAQ DAN SEDEKAH PADA MASJID MUTTAQIN KOTA TERNATE
Full text linkMosque is the center of Muslim’s worshiping activities, existed from all capability had by its community, and it is also the representation of Muslim’s community that establishes and prospers it. Among the zakat institution that is quite dominant to be the reference of the community is the mosque itself. However, Muslim’s community participation in paying zakat, infaq, and sadaqat is still minimal compared to the amount of community in that region. Therefore, a mosque needs a good financial management and accurate financial information. By implementing accounting in a mosque, it can accelerate the planning and monitoring function in the decision making. Thus, in a good financial management of a mosque, it is important to note about how to manage a good finance and undertake financial information. The objective of this study is to know how mosque receiving officer (Amil Zakat) manages zakat, infaq, and sadaqat. With the aforementioned background, the researcher is interested in taking the title ““The Practice of Zakat, Infaq, and Sadaqat Management in Management in Masjid Muttaqin, Ternate CitysjidMuttaqin”. This research uses descriptive qualitative method. The subject of this research are five people. The method used is interview and the data gathered by the means of observation, interview and documentation. The research findings suggest that the accountability undertaken by the management because the management realizes that the gained ZIS funds is a trust from people that pray in Mosque, and the generous people so that it should be accounted for. The management executes transparency, which is the information delivered truthfully about the ZIS funds and its benefits so that there is participation from the people who pray in the mosque
ANALISIS PENGUKURAN KINERJA BERBASIS BALANCED SCORECARD PADA KANTOR PELAYANAN PAJAK PRATAMA SINGOSARI
Full text linkPerformance measurement is a necessary thing in an organization in order to improve the quality of products and services that are owned as well as public sector organizations such as the STO Singosari. This study used descriptive qualitative approach. The analytical method used to measure four balanced scorecard perspectives is financial perspective, customer, internal business processes and growth and development. Results from the study indicate that the financial perspective is measured from tax revenues provide good results, although not fully realized. The realization of tax revenue on STO Singosari decreased from 2014 to 2015 from 93.18% to 92.35%. From a customer perspective can be concluded that the performance of the service provided is good. Internal business processes perspective also showed that the STO Singosari is able to provide service innovations so it make the process faster process. And for the perspective of growth and development has shown good results for most employees already qualified and available information network system has supported the company's performance
PERANCANGAN SISTEM PELAPORAN AKUNTANSI PADA USAHA MIKRO KECIL MENENGAH (UMKM) SESUAI DENGAN SAK-ETAP DI WILAYAH MALANG (Studi Kasus pada Resto Gama Malang)
Full text linkThe purpose of this research is to know about the application of accounting information system and reporting from Resto Gama. Resto Gama is a retoran or restaurant business that coincided in Watu Gong Malang city, started in design in 1993 and started operating in 1994 in Jember. The purpose of this restaurant opening to serve the high interest of the community, especially Brawijaya students in the field of culinary or culinary. This research uses descriptive qualitative approach where data will be analyzed descriptively from interview, and note from result of observation. Notes will be analyzed to systematically describe the focus of research which includes the design of accounting information systems and the draft of financial statements in accordance with the standards. Data analysis aims to describe the actual situation in the field. From the results of this study shows that the system is done by restaurant gama still less and should be evaluated. There is still a merger of jobdesk applied by gama. The accounting system at the restaurant is also less effective to run. This can be seen from the development and economic growth of Resto Gama Watugong which is considered slow
ANALISIS TRANSPARANSI & AKUNTABILITAS LAPORAN KEUANGAN MASJID DI SEMARANG
Full text linkPenelitian ini mencoba menganlisis bagimanakah transparansi dan akuntabilitas laporan keuangan masjid di kota semarang. Selain itu penelitian ini juga mencoba menganalisis bagaimanakah penerapan tata kelola masjid selama ini. Dengan menggunakan pendekatan kualitatif, penelitian ini mengevaluasi transaparansi dan akuntabilitas 30 masjid yang ada di seluruh wilayah kota semarang. Berdasarkan hasil observasi dan deep-interview dapat disimpulkan bahwa pengelolaan keuangan masjid masih sangat sederhana. Sebagian besar pengelola masjid di kota semarang mempertanggungjawabkan laporan keuangan hanya dalam bentuk aliran kas masuk dan keluar. Selain itu juga dapat disimpulkan bahwa sistem tata kelola masjid maskipun masih sederhana, namun tata kelola sangat syari’ah dengan mengedepankan kejujuran dan amana