EL MUHASABA: Jurnal Akuntansi (e-Journal)
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PERAN PENGAWAS KEPATUHAN DI BANK SYARIAH MANDIRI
Get PDFThis research try to capture a case that showing the ”Pengawas Kepatuhan” (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 PKP’s characteristics when they guide in compliance function. Some of characteristics define in some phaseas: dealing phase, analyze phase, and debt withdrawal phase. The summery have captured some characteristics as general character on regulation, ex-ante agent character, 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
MEMOTRET FENOMENA PERAN DAN SIKAPDIVISI KEPATUHAN BANK SYARIAH DALAM PEMBIAYAAN MUDHARABAH
Get PDFABSTRACT This research had tried to capture the phenomena of compliance division’s role in mudharabah financing of BSX and to disclose the existence and the reason of conventional attitudes’ presence among it’s role. This research is a qualitative one that using trancedental phenomenology of Husserl to capture the compliance division’s role and the conventional attitudes that present in mudharabah financing of BSX. It also has analyzed the reasons of conventional attitude’s presence. The result had disclosed the steps in mudharabah financing that involved and entailed SPK as compliance division, they’re approval step, melting step, and the step of partial payment on mudharabah financing debt. Based on the phenomena of SPK’s involvement, it’s found some pictures of SPK’s role as watchdog, machine and the commentator. Beside those roles, it’s also found conventional attitudes such as vigilance attitude that transformed to skeptical attitude, apathy attitude, and distrusty attitude. The presence of those attitudes during the mudharabah financing process (especailly the involvement of SPK) could not be remove from the “over” preventive attitude of BSX it self, and it seemed as a legitimation of BI for being the sole regulator of Indonesian banking that implanted those attitude in SPK’s role. Keywords: phenomenology, role, conventional attitudes, mudharabah financing, legitimation. ABSTRAK Penelitian ini berupaya memotret sebuah fenomena peran divisi kepatuhan dalam pembiayaan mudharabah Bank Syariah “X” dan mengungkap adanya sikap-sikap konvensional yang menyertai peran divisi kepatuhan tersebut. Jenis penelitian ini adalah kualitatif dengan pendekatan fenomenologi transedental Husserl untuk memotret peran divisi kepatuhan dan sikap-sikap yang hadir dalam pembiayaan mudharabah BSX dan menganalisis penyebab hadirnya sikap-sikap konvensional tersebut. Hasil penelitian ini juga mengungkapkan tahapan-tahapan yang sering diikuti dan meniscayakan keterlibatan SPK sebagai divisi kepatuhan BSX dalam proses pembiayaan mudharabahnya. Tahapan-tahapan yang sering diikutinya antara lain adalah tahapan persetujuan, tahapan pencairan dan tahapan pembayaran angsuran pembiayaan. Berdasarkan fenomena keterlibatan SPK tersebut, ditemukanlah beberapa potret peran SPK dalam proses pembiayaan mudharabah antara lain sebagai watchdog, mesin dan sang komentator. Temuan selanjutnya adalah sikap-sikap konvensional yang hadir dalam peran-peran SPK tersebut. Sikap-sikap konvensional tersebut adalah sikap kewaspadaan yang bertransformasi menjadi sikap kecurigaan, sikap ketidakpedulian, dan sikap ketidakpercayaan. Hadirnya sikap-sikap tersebut tidak lepas dari adanya sikap preventif “yang berlebihan” oleh internal BSX itu sendiri, selain adanya legitimasi dari BI sebagai regulator tunggal perbankan yang ada di Indonesia yang mencangkokkan sikap-sikap ke dalam peran SPK. Kata kunci: fenomenologi, peran, sikap-sikap konvensional, pembiayaan mudharabah, legitimasi
ANALISIS LAPORAN KEUANGAN SEBAGAI BAHAN PERTIMBANGANPEMBERIAN KREDIT (Studi Pada Lembaga Keuangan Di Kota Malang)
Get PDFThis research aims to determine the the basis of valuation and credit analysis in the loan application process on the existing financial institutions in the city of Malang. In addition, provide the evidence that the financial statements have a very important role in the mortgage application process on the existing financial institutions in the city of Malang. The research used a quantitative research study in financial management that analyzed the financial statements of the debtor with the status of legal entities that are used in the provision of credit to financial institutions in the city of Malang. Data analysis techniques use ratio analysis, comparative analysis of financial statements, common size analysis
A Contemporary Accounting Approach in Detecting Potential Red Flag and Performance of Extreme Sport Apparel Company
Get PDFPenelitian ini bertujuan untuk mendeteksi potential red flag, menilai kinerja keuangan dan operasional dari perusahaan pakaian olahraga ekstrim dengan menggunakan pendekatan akuntansi kontemporer dan memberikan wawasan untuk mengobservasi profitabilitas perusahaan. Penelitian berfokus pada Billabong International Ltd sebagai salah satu merek terkemuka dan telah membentuk ceruk pasar di bidang surfing dan pakaian olahraga ekstrim. Produknya telah dijual di lebih dari 90 negara dan sasaran anak muda dalam pengembangan bisnisnya. Hasil analisis menunjukkan bahwa Billabong diklasifikasikan sebagai perusahaan yang menguntungkan. Terlihat dari peningkatan profitabilitas dengan ROE (20,22%) biaya ekuitas (8,16%) dan ROA (13,41%)WACC(6,86%).Perusahaan juga telah mampu mempertahankan pertumbuhan yang berkelanjutan. Namun, ada beberapa area yang perlu dipertimbangkan seperti kurang efisiennya pengelolaan piutang dan memiliki potential red flag yang mungkin berkontribusi terhadap distorsi informasi akuntansi. Sehingga, dibutuhkan beberapa penyesuaian. Kata Kunci: Pendekatan Akuntansi Kontemporer, potential red flag, Kinerj
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA INDUSTRI PERBANKAN YANG TERDAFTAR DI BEI
Get PDFAbstract; This research was aimed to investigate the effect of corporate govenance corelated with the compositions of board of independent directors, the size of director boards, audit committee and the size of the company to profit management happened in banking company listed in Indoonesia stoct exchange. In this research, profit management was measured by acrual estimate management ditected by Healy model (1985). This model was thedevelopment of acrual prediction model with measuring estimate acrual as the total acrual (Dechhow et al. 1995).The population of thisresearchwas alltheIndonesianbanking companies listed in Indonesian stoct exchange since 2008-2010. The data of corporate govenance and profit management were got from annual report, finance accounts of each company got from legitimate site of Indonesian stoct axchange (www.idx.co.id). The analyzedcompanieswere 84 (28x3) bankingcompanieslistedinIndonesianstoctexchangesince 2008-2010, andthe sampling methodusedinthisresearchwas purposive sampling. The hypothesis of thisresearchwas testedbydoubled linear regresion. The result of the testing thehypothesiswas shownthatcorporategovenance variable correlated with compositions of board of independent directors,the size of director boards, audit committee and the size of the company simultaneously didn’t correlate to the stoct exchange. Key words: Corporate Governance, Board of Independent Directors, The Size of Director Boards, Audit Committee, The Size of the Company, and Stoct Exchange. ABSTRAK Aimed this research was to investigate the effect of corporate govenance corelated with the Compositions of the board of independent directors, the size boards of directors, audit committee and the size of the company to profit happened in banking management company listed in Indoonesia stoct exchange. In this research, profit management was a Measured by acrual estimate ditected management models by Healy (1985). This Model was the development of prediction models with measuring acrual acrual estimate as the total acrual (Dechhow et al. 1995). The population of this research was all the banking companies listed in Indonesian Indonesian exchange stoct since 2008-2010. The data is of corporate govenance and profit management were got from the annual report, finance accounts of each company got from the legitimate site of Indonesian stoct axchange (www.idx.co.id). The Analyzed companies were 84 (28x3) companies listed in Indonesian banking stoct exchange since 2008 to 2010, and the sampling method used in this research was purposive sampling. The hypothesis of this research was tested by linear regresion doubled. The result of the testing of the hypothesis was shown that corporate govenance Compositions of variables correlated with an independent board of directors, the size boards of directors, audit committee and the size of the company simultaneously did not correlate to the stoct exchange. Key words: Corporate Governance, Board of Independent Directors, The Size of the Director Boards, Audit Committee, The Size of the Company, and Stoct Exchange
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI)
Get PDFThe objective of this study is to analyze the influence of Intellectual Capital to Corporate Finance Performance. Based on the result of this study, show that : a) There is a positive influence of Intellectual capital (VACA, VAHU, and STVA) to the company's financial performance (Return on Equity, Return on Total Assets, Asset Turn Over, and Growth Revenue).; b) There is a positive influence of Intellectual capital (Vaca, VAHU, and STVA) to the future of company's financial performance, and c) There is a positive influence of average growth of the Intellectual Capital to the future company's financial performance..
APPRAISAL LEVEL TINGKAT PENETAPAN NJOP PAJAK BUMI DAN BANGUNAN DI KECAMATAN LOWOKWARU KOTA MALANG
Get PDFAppraisal level determination to NJOP (Tax Object Sale Value) land and building is a measurement of the tax object sale value is used to determine besarya property tax to be paid to the government's taxpayers. While the standard used to determine in an international NJOP is the standard IAAO (International Association of Assesor Officer). Analysis of measurements with HJOP NJOP adjustment is to use ratio analysis, Coefficient of Dispersion (COD), Non-Parametric Binomial Test, Spearman Correlation, compare Mean One Sample Test. The results of the determination of the ratio analysis NJOP ground (earth) in Dinoyo has qualified for justice, while not yet eligible, In Merjosari justice, the non-parametric binomial test showed the results has been no justice from all parties and interest in the determination of both Dinoyo NJOP or in the Merjosari. Uniformity NJOP Dinoyo level determination and Merjosari Malang District Lowokwaru significantly lower, this means setting performance NJOP is not good. There is a correlation between the appraisal value with NJOP HJOP as market values. There are significant differences in the determination of both NJOP compared HJOP Dinoyo or in the Merjosari.
PENGARUH SOSIOLOGI KRITIS, KREATIFITAS, DAN MENTALITASTERHADAP PENDIDIKAN AKUNTANSI
Get PDFThis 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.
TEORI AKUNTANSI MASA KINI
Get PDFThis 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
AKUNTABILITAS DAN KAPABILITAS BANK SYARIAH (STUDI PADA BANK SYARIAH “X” CABANG MALANG)
Get PDFThe 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.