EL MUHASABA: Jurnal Akuntansi (e-Journal)
Not a member yet
227 research outputs found
Sort by
IMPLEMENTASI SAK SYARIAH DALAM LAPORAN KEUANGAN KOPERASI PENGKREDITAN RAKYAT SYARIAH (KPRS)
Full text linkThe purpose of this study is to determine the suitability of the presentation of the An-Nahl Pandaan KPRS financial statements to Syaria FAS. This research uses descriptive qualitative research in which the purpose is to describe and illustrate the application of Sharia Financial Accounting Standards in terms of the financial statements prepared by KPRS An-Nahl Pandaan. The techniques used in data collection are through observation, interviews, documentation, and online data search techniques. The results of the analysis and discussion of this study indicate that most of the financial statement presentations in KPRS An-Nahl are in accordance with Sharia FAS even though only the entity only reports the financial position (Balance Sheet). From the An-Nahl KPRS financial report that looks very prominent the discrepancy is that An-Nahl KPRS does not make the six other financial report components listed in the Sharia FAS because the KPRS An-Nahl management itself does not yet understand how to prepare financial reports in accordance with applicable standards
RANCANGAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS MICROSOFT ACCES BERDASARKAN SAK EMKM PADA UKM DEWI PROL TAPE
Full text linkDewi Prol Tape is one of Micro Small and Medium Entities which already have Micro Small Business Permit (IUMK) and turnover which increase every year. With administrative completeness as well as a good turnover increase, in the preparation of its financial statements are still not compiled well and in accordance with SAK EMKM. The preparation of the required financial statements is software-based for easy use by the UKM. Software used is microsoft acces where in operation does not require high accounting skills and does not require the cost to get it.So with that background this research is done with the title: "Design of Preparation of Financial Statements Based in Microsoft Access Based on Financial Accounting Standards of Small and Medium Entities (SAK EMKM) at UKM Dewi Prol Tape".This research used qualitative method with case study approach. The location of the research is UKM Dewi Prol Tape located on Danau Paniai street 2 c7 e5 Sawojajar, Madyopuro, Kedungkandang, Malang City. The subject of research is the owner of UKM Dewi Prol Tape. The data was collected by triangulation method. Data analysis methods that used consist of: data collection, data reduction, data presentation and conclusion.The result of the research shows that the design of preparation of financial statements based in Microsoft access based on Financial Accounting Standards of Small and Medium Entities (SAK EMKM) for UKM Dewi Prol Tape is: report of cost of goods manufactured, income statement, statement of financial position and notes to financial statement. And the obstacles that faced in the presentation of financial statements are: a) lack of human resources in preparing financial statements, b) lack of knowledge of Financial Accounting Standards of Small and Medium Entities (SAK EMKM)
PENGARUH KEJADIAN WASTE DENGAN PENDEKATAN LEAN HOSPITAL TERHADAP PROFITABILITAS INSTALASI FARMASI MELALUI PENGENDALIAN PRODUKSI DI ERA BPJS
Full text linkBackground: Change in claim payment of Healthcare and Social Security Agency (BPJS) requires hospitals to improve the management using lean hospital approach. Hospital pharmacy installation attempts to reduce waste and control production costs to increase profitability. Objective: The study aimed to know the effect of waste events with lean hospital approach on the profitability of hospital pharmacy installation in XX Hospital through production costs control. Method: The study used quantitative observational research design with cross sectional study. The research was carried at XX Hospital in July-August 2018. The number of respondents was 36 obtained from total sampling technique.Then, Partial Least Square (PLS) was applied to analyze the obtained data. Results: The PLS results showed that waste had a direct negative effect on production costs control (0.727) while it had positive direct effect on profitability (3.757). Production costs control had positive direct effect on profitability (19.422). Waste did not significantly affect profitability through production costs control (-0.726). Conclusion: It can be concluded that waste decrease can increase production costs control. Effective and efficient production costs control can increase profitability. The more waste decrease results in the higher profitability.
PENGUKURAN KINERJA DENGAN MENGGUNAKAN BALANCE SCORECARD DAN PEMAHAMAN MAQOSID SYARIAH
Full text linkDalam rangka mencapai pelayanan yang baik dan bertanggung jawab, suatu LAZIS perlu melakukan pengukuran kinerja. Salah satu cara yang dapat dilakukan adalah dengan menggunakan pengukuran kinerja balance scorecard. Mengingat LAZIS Al Haromain cabang Malang Raya merupakan organisasi nirlaba yang berpegang teguh pada syariat islam, pengukuran kinerja balance scorecard haruslah terintergrasi dengan maqosid syariah. Tujuan utama dilakukanya pemgukuran ini adalah untuk mengetahui kinerja yang dilakukan LAZIS Al Haromain cabang Malang Raya.Penelitian ini menggunakan metode kualitatif. Data dikumpulkan dengan cara observasi, wawancara, koesioner dan dokumentasi. Analisis data menggunakan cara mengukur masing-masing perspektif balance scorecard, yang terdiri dari perspektif keuangan yang terintergrasi maqosid syariah, perspektif pelanggan, perspektif bisnis internal serta perspektif pertumbuhan dan pembelajaran.Dari hasil penelitian menunjukkan secara keseluruhan kinerja LAZIS Al Haromain cabang Malang Raya sudah baik. Pada perspektif keuangan yang memiliki tingkat efisiensi yang sangat baik. Perspektif pelangan yang terdiri dari muzakki dan mustahik yang masing-masing merasa puas dan sangat puas dengan pelayanan yang diberikan. Perspektif bisnis internal menunjukan kinerja yang cukup, karena banyak inovasi yang terealisai walaupun proses oprasi yang meningkat walapun mengalami penurunan dari tahun sebelumnya. Perspektif pertumbuhan dan pembelajaran menunjukan hasil yang baik, karena meningkatya poduktivita karyawan, karyawan yang mersa puas dengan pekerjaan dan pembelajaran yang ada, serta adanya tingkat pemahaman maqosid syariah yang baik dalam menjalankan operasi LAZIS Al Haromain Cabang Malang
FINANCING DETERMINANT OF NATURAL CERTAINTY CONTRACTS (NCC) AND NATURAL UNCERTAINTY CONTRACTS (NUC) ON PROFITABILITY OF ISLAMIC COMMERCIAL BANKS
Full text linkCommercial banks have a significant role for the society to fill its financial needs through financing facilities. Islamic bank financing has two forms of contracts, namely financing for Natural Certainty Contracts (NCC) and financing for Natural Uncertainty Contracts (NUC). Those are able to improve the profitability of Islamic commercial banks. The purpose of this study is to analyze the impact of NCC financing and NUC financing contracts toward the improvement of the Islamic commercial banks’ profitabilities represented by Return On Asset (ROA). This study uses a quantitative approach. The data analysis uses panel regression analysis with software Eviews 9.0 tools. Sampling method uses purposive sampling of Islamic Commercial Banks of 2013-2017. Result of the study showed that NCC and NUC variables improved the profibility of commercial banks simultaneously. Meanwhile, the test results partially showed that the NCC variable has a significant positive effect on the profitability of Islamic commercial banks. NCC financing has a fixed and definite return characteristic, was used for short-term investment financing, and the mark-up of profits could be adjusted, and the bank did not interfere with the customer’s business. NUC financing variable showed a significant negative effect on the profitability of Islamic commercial banks in a conventional manner. The high risk of banks in financing with NUC will be the negative impact factor. The risks borne by the banks include three factors, namely: there is bad financing due to side streaming, changes in management of customer management, and the existence of asymmetric information in customer financial reporting
PENGARUH PERAN DEWAN PENGAWAS SYARIAH (DPS) DAN KOMITE AUDIT TERHADAP KEPATUHAN PADA PRINSIP SYARIAH
Full text linkSharia Supervisory Board (DPS) and Audit Committee are company organ for Responbility implementation of sharia Compliance in Sharia Community Financing Banks (BPRS). The purpose of this research was to test the role of Sharia Supervisory Board (DPS) and Audit Committee effects on compliance with sharia principles in Sharia Community Financing Bank (BPRS) in East Java.The research population was all BPRS of East Java Province which are registered in the Financial Service Authority (OJK) and Bank Indonesia (BI). The sample size was 15 institutions which were taken using purposive sampling method. Data collection method used approximation quantitative method with questionnaires with total 0f 38 questionnaires returned. This research used Data analysis multiple linear regression test with SPSS 16. The research variables include 19 indicators of DPS supervision activities, 7 indicators of Audit Committee responsibilities and 12 indicators of Shariah Compliance indicators.The results revealed that the role of Sharia Supervisory Board (DPS) partially had a negative effect. Its mean Shariah Complience in BPRS East Java has not been fully influenced role of DPS because DPS rarely visited to BPRS and certification levels are still low. While the role of the Audit Committee has a positive effect on Sharia compliance in the BPRS East Java. Simultaneously, the role of Sharia Supervisory Board (DPS) and Audit Committee had an effect on compliance with sharia principles in BPRS East Java. According to the dominant variables revealed that the role of Audit Committee is more influential on Compliance with Sharia Principles in BPRS East Java compared to the role of Sharia Supervisory Board (DPS ).
PENGARUH UKURAN DEWAN KOMISARIS DAN KEPEMILIKAN ASING TERHADAP LUAS PENGUNGKAPAN CSR
Full text linkThis study aims to determine the effect of the size of the Board of Commissioners and Foreign Ownership on the Extent of CSR Disclosure. This study was tested using multiple regression. The sample is a Manufacturing company listed on the Indonesia Stock Exchange. The study period for 3 years fr: m 2014 until 2016. The results of the study found that the size of the board of commissioners influences the extent of CSR disclosure while Foreign Ownership does not affect the wide range of CSR disclosure
FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN LQ45 PERIODE 2015-2017
Full text linkThis research is motivated by the importance of information about earnings needed by internal and external parties. So there are many factors that influence managers to manipulate company profit information. In this case the audit quality of the financial statements is an important factor because it is able to minimize the existence of corporate earnings management practices, so that the audit results on financial statements are reasonable. The purpose of this study was to determine whether earnings management is influenced by ownership mechanism variables and managerial skills, the level of financial statement disclosure, and also the intermediary variable in the form of audit quality. This research is a quantitative research with expost facto research technique. The population in this study is 34 companies. The sampling technique was purposive sampling. Data analysis techniques using Path Analysis. Research Results Testing the first model hypothesis, it can be concluded that managerial ownership, managerial skills, level of financial statement disclosure, and audit quality have a significant effect on earnings management. Testing the second model hypothesis, it can be concluded that managerial ownership, managerial skills, and the level of financial statement disclosure have a significant effect on audit quality. Based on the path analysis diagram, it can be concluded that the indirect effect of managerial ownership variables, managerial skills, and the level of financial statement disclosure through audit quality variables is greater than the direct influence
PROFITABILITY, CAPITAL STRUCTURE AND ALLOCATION OF CORPORATE SOCIAL RESPONSIBILITY (CSR) FUNDS TO CORPORATE VALUES IN BASIC INDUSTRIAL AND CHEMICAL INDUSTRY COMPANIES IN INDONESIA
Full text linkBusiness organizations have the goal of maximizing company value. The era of new developments in management and corporate management shifts efforts to build value based on stakeholder-based strategies, namely to build the value of the company while taking into account and paying attention to stakeholder interests in the framework of achieving company goals. The legitimacy of the company in the eyes of stakeholders can be done with the integrity of the implementation of ethics in doing business and increasing corporate social responsibility. The purpose of this study is (1) to analyze the effect of profitability, capital structure and CSR fund allocation on firm value, (2) to analyze the moderation of Corporate Social Responsibility budget allocation variables to the relationship of profitability and capital structure to firm value. This study uses a quantitative approach using statistical tools and hypothesis testing. The population of this study is 65 basic industrial and chemical sector companies in Indonesia which are listed on the Indonesia Stock Exchange (IDX). The sampling technique was done by purposive sampling, data analysis using multiple linear regression analysis and moderation regression. The results of the study showed (1) Profitability directly had a significant effect on firm value while the capital structure and CSR fund allocation directly did not affect the firm value (2) Allocation of CSR funds strengthened the influence of capital structure on firm value. This shows that large debt does not affect investors to keep investing in the company, only investors are interested in the allocation of corporate social responsibility funds issued by the company, so that corporate social responsibility funds can be profitable for investors
OPTIMALISASI BAGI HASIL PADA PRODUK PEMBIAYAAN MUDHARABAH DALAM MENINGKATKAN LABA DAN MARKET SHARE
Full text linkSharia in accounting are required to apply Sharia principles one is not allowed the existence of interest because it belongs in the category of usury, so that an Islamic banking system for the results, one of them on mudharabah financing, which is the core product of Sharia banking. The financial report on the statistics on Islamic banking income and market share of financing has the lowest proportion of mudharabah, optimization of products for mudharabah financing is important to increase profit and market share. This research is qualitative research by taking the location of research in PT Bank BRISyariah Malang Soekarno-Hatta. Data taken researchers use interview techniques and other secondary data, the researchers then perform data analysis and interpret the data obtained. The results of this research show that at PT Bank BRISyariah Malang branch Soekarno Hatta in applying the principle for the outcome has been in accordance with the rules of Fatwa DSN MUI No. 07/DSN-MUI/IV/2000, but Mudharabah financing is not a core product Because there are more uses for Mutanaqisah and Murabahah financing. The optimization efforts that have been done are not fully optimal, another way that can be done is to give fair incentives to customers who report their business honestly. If it can be applied then profit will increase so that the market share financing Mudarabah will also increase