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Analisis Faktor-Faktor yang Menyebabkan Laporan Keuangan Pemerintah Daerah Beropini Disclaimer Rahmanti, Virginia Nur; Prastiwi, Arum
Jurnal Akuntansi Multiparadigma Vol 2, No 2 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.088 KB)

Analysis of the Factors Causing the Financial Statement of Local Government Have Disclaimer Opinion. The purpose of this study is to know the factors that tends to cause public sector specificly East Java public sector get disclaimer opinion. More public sector financial report get disclaimer opinion it means declining in public sector performance quality in serving this country. Exactly each public sector has their own trigger in the emerge of disclaimer opinion. This study using descriptive methodology with case study method to analyze causing factors of disclaimer opinion. In the 2008 budget period, public sector which get this opinion are city of Batu, city of Surabaya, regency of Trenggalek, regency of Pasuruan, regency of Banyuwangi and regency of Ponorogo. The result of this study shows that the main factor causing the six financial reportÂ of public sectors get disclaimer opinion is the weakness of Internal Control System (ICS). Analisis Faktor-Faktor yang Menyebabkan Laporan Keuangan Pemerintah Daerah Beropini Disclaimer. Penelitian ini bertujuan untuk mengetahui factor-faktor yang menyebabkan laporan keuangan pemerintah daerah khususnya Pemda Jatim sehingga mendapatkan opini disclaimer. Semakin banyaknya laporan keuangan Pemda yang mendapatkan opini disclaimer berarti hal ini menunjukkan penurunan kualitas atas performance Pemda dalam melayani Negara. Tentunya masing-masing Pemda memiliki pemicu yangÂ berbeda atas munculnya opini disclaimer. Penelitian ini menggunakan metodologi deskriptif dengan metode studi kasus dalam menganalisis factor penyebab munculnya opini disclaimer. Pada tahun anggaran 2008, Pemda yang menyandang opini disclaimer meliputi Kota Batu, Kota Surabaya, Kabupaten Trenggalek, Kabupaten Pasuruan, Kabupaten Banyuwangi dan Kabupaten Ponorogo. Hasil penelitian menunjukkan bahwa faktor yang paling utama menyebabkan laporan keuangan keenam pemda beriopini disclaimer adalah lemahnya Sistem Pengendalian Internal (SPI).

Mengungkap Kesadaran Islami atas Riba pada Proses Pembelajaran Akuntansi Rahmanti, Virginia Nur
Journal of Accounting and Investment Vol 18, No 2: July 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This research aimed to know awareness of teachers (lecturers) specifically on subject of Financial Accounting including recognition, measurement, and reporting of â€œinterestâ€. Muslims believe that interest is forbidden as riba. Indeed, the practice of interest is not limited as Islamic issue, but it is viewed as universal issue based on housing bubble price cycle that may affect all sectors. By employing post-phenomenology as well as thought of Don Ihde, this research involving five diversified informant. The results showed that the subjects of Financial Accounting lecturer (Muslim) still stuck on "technology" (term of Ihde) in the form of international curriculum standards, reference books, and subject (course) planning.

MENGAPA PERBANKAN SYARIAH MASIH DISAMAKAN DENGAN PERBANKAN KONVENSIONAL? Virginia Nur Rahmanti
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 1 No 1 (2013): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Dewasa ini atmosfer syariah semakin digemari masyarakat Indonesia. Namun sayangnya esensi syariah tampaknya belum terintegrasi di dalam akad-akad transaksi syariah. Beberapa penelitian mengungkapkan bahwa terdapat beberapa factor yang memicunya. Penelitian ini menggunakan metodologi interpretif dengan metode fenomenologi. Kesimpulan dari penelitian menunjukkan bahwa terdapat dua faktor yang memicu mengapa perbankan syariah masih diidentikkan dengan perbankan konvensional, yaitu karena faktor standard dan SDM. Standar yang berupa PSAK syariah dinilai belum sepenuhnya syar’i dan implementatif. Alasan kedua terkait dengan pemahaman SDM perbankan syariah tentang syariah. Sejauh yang mereka pahami, syariah berarti sekedar bebas riba. Inilah yang menyebabkan jarak antara kajian teori dan praktik menjadi semakin lebar.

ANALISIS FAKTOR-FAKTOR YANG MENYEBABKAN LAPORAN KEUANGAN PEMERINTAH DAERAH BEROPINI DISCLAIMER Virginia Nur Rahmanti; Arum Prastiwi
Jurnal Akuntansi Multiparadigma Vol 2, No 2 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Analysis of the Factors Causing the Financial Statement of Local Government Have Disclaimer Opinion. The purpose of this study is to know the factors that tends to cause public sector specificly East Java public sector get disclaimer opinion. More public sector financial report get disclaimer opinion it means declining in public sector performance quality in serving this country. Exactly each public sector has their own trigger in the emerge of disclaimer opinion. This study using descriptive methodology with case study method to analyze causing factors of disclaimer opinion. In the 2008 budget period, public sector which get this opinion are city of Batu, city of Surabaya, regency of Trenggalek, regency of Pasuruan, regency of Banyuwangi and regency of Ponorogo. The result of this study shows that the main factor causing the six financial report of public sectors get disclaimer opinion is the weakness of Internal Control System (ICS). Analisis Faktor-Faktor yang Menyebabkan Laporan Keuangan Pemerintah Daerah Beropini Disclaimer. Penelitian ini bertujuan untuk mengetahui factor-faktor yang menyebabkan laporan keuangan pemerintah daerah khususnya Pemda Jatim sehingga mendapatkan opini disclaimer. Semakin banyaknya laporan keuangan Pemda yang mendapatkan opini disclaimer berarti hal ini menunjukkan penurunan kualitas atas performance Pemda dalam melayani Negara. Tentunya masing-masing Pemda memiliki pemicu yang berbeda atas munculnya opini disclaimer. Penelitian ini menggunakan metodologi deskriptif dengan metode studi kasus dalam menganalisis factor penyebab munculnya opini disclaimer. Pada tahun anggaran 2008, Pemda yang menyandang opini disclaimer meliputi Kota Batu, Kota Surabaya, Kabupaten Trenggalek, Kabupaten Pasuruan, Kabupaten Banyuwangi dan Kabupaten Ponorogo. Hasil penelitian menunjukkan bahwa faktor yang paling utama menyebabkan laporan keuangan keenam pemda beriopini disclaimer adalah lemahnya Sistem Pengendalian Internal (SPI).

Sebuah Kajian Mengapa Akuntansi Syariah Masih Sulit Tumbuh Subur di Indonesia Virginia Nur Rahmanti
Journal of Accounting and Investment Vol 13, No 2: July 2012
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.589 KB)

Nowadays, shariah model is increasingly favoured by the world society, especially Indonesian. It's proved by Indonesian Bank report year ended 2011 which shows increasing number of shariah financial institution either in the downtown or sub urban area. Nevertheless the sharia'ate development in Indonesia that was born on 1992nd signed by the established of Bank Muamalat Indonesia, still shows low quality. Factually, human resources is the main factor which determine the success of shari'ate in Indonesia. Indonesian human resource asset seems unready to control shariah scheme, it's proved by the low-level of their understanding in about the human responsibility to the God (habluminallah) and to another people (habluminannas). This condition worsen by their reluctant to learn about shariate holistically. In their mind, shariate just define by kinds of transaction without riba, whereas the thruth shariate concept is wider than just usury. Likely, these fenomena cause the gap between Islamic shariate concept and pratical become wider. In the other side, most practioners try to think out of the box from the prison of shariate financial standard (PSAK syariah), because they think that PSAK syariah isn't truly shari'ah like Islamic shariate determined. This research using interpretive methodology with fenomenology approachment. Informan used including academics, practitioners and standard maker (Dewan Standar Akuntansi Syariah). Data gathering method using literature analysis, interview and observation. Researcher hope from this research will find conclusion about the reason of this slow development of shariate in Indonesia.

PENGEMBANGAN STRATEGI BAGI IMPLEMENTASI AKAD SALAM DALAM LINGKUNGAN KAPITALISME Virginia Nur Rahmanti; Nawira Amalia Assagaf; Rizka Beauty Tamara
Jurnal Akuntansi Multiparadigma Vol 13, No 3 (2022): Jurnal Akuntansi Multiparadigma (Desember 2022 - April 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2022.13.3.40

Abstrak - Pengembangan Strategi bagi Implementasi Akad Salam dalam Lingkungan KapitalismeTujuan Utama – Penelitian ini bertujuan untuk mewujudkan implementasi PSAK 103 tentang akuntansi akad salam pada sektor pertanian non-pokok.Metode – Peneliti menerapkan metode critical case study berbasis pemikiran Hamka. Beberapa pihak yang terlibat pada sektor pertanian menjadi informan pada penelitian ini.Temuan Utama – Hasil penelitian menunjukkan bahwa faktor risiko hanyalah pemicu teknis atas nihilnya akad salam. Lingkungan bisnis yang kapitalis menjadi penyebab utama terjadinya fenomena tersebut. Pada sisi lainnya, target laba yang ditetapkan pemerintah terhadap lembaga keuangan syariah tidak masuk akal.Implikasi Teori dan Kebijakan – Implementasi akad salam dapat diwujudkan jika para pihak terkait menggeser orientasinya pada kesejahteraan umat didukung dengan pengembangan konsep mitigasi risiko. Selain itu, adanya asuransi pertanian syariah diharapkan mendukung implementasi akad salam.Kebaharuan Penelitian – Penelitian ini memberikan nilai tambah pada perumusan strategi peningkatan implementasi akad salam. Abstract – Strategy Development for Implementation of "salam" contract in Capitalism EnvironmentMain Purpose – This study aims to realize the implementation of PSAK 103 regarding the accounting for "salam" contracts in the non-staple agricultural sector.Method - Researchers apply the critical case study method based on Hamka's thinking. Several parties involved in the agricultural sector become informants.Main Findings – The study results show that the risk factor is only a technical trigger for the non-" salam" contract. The capitalist business environment is the leading cause of this phenomenon. On the other hand, the profit targets set by the government for Islamic financial institutions are unreasonable.Theory and Practical Implications - Implementation of the "salam" contract can be realized if the parties concerned shift their orientation towards the welfare of the people supported by the development of a risk mitigation concept. In addition, Islamic agricultural insurance is expected to support the implementation of the "salam" contract.Novelty – This study gives a value added to formulating a strategy to improve the "salam" contract implementation.

Optimalisasi Usaha melalui Pendampingan Penyusunan Laporan Keuangan bagi Pengusaha Minuman Sari Nanas Virginia Nur Rahmanti; Husnul Hatimah; Nawira Amalia Assagaf; Rizka Beauty Tamara
Jurnal Pemberdayaan Umat Vol. 2 No. 1 (2023): Februari
Publisher : Jurnal Pemberdayaan Umat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpu.v2i1.1474

Purpose: Community service activities in the form of assistance in preparing financial reports are held to help optimize business reporting for pineapple juice drink entrepreneurs in Blitar Regency. The main problem faced by entrepreneurs is the absence of a structured record of financial activities. This is triggered by the limited ability of entrepreneurs in identifying the components of product costs. Method: The mentoring program was carried out using the FGD mechanism which was divided into 5 groups with 5 members in each group. The FGD stages include problem identification, assistance in identifying product cost components, preparing financial reports, and evaluating. Results: The mentoring program which lasted for 6 months went well. Entrepreneurs realize that there are several cost components that have not been calculated as part of determining the selling price, such as depreciation expense for equipment and labor. As an implication, the estimated profit that has been calculated so far is still not fully accurate. After carrying out assistance in the preparation of simple financial reports, the entrepreneurs were finally able to present more accurate profit/loss reports so that during their evaluation they began to make adjustments to product sales management. Limitations: The community service program was carried out in the Kalikebo village area of Blitar regency to pineapple juice drink entrepreneurs. Mentoring activities are carried out on two main issues, namely cost identification, and preparation of simple financial statements Contributions: A series of mentoring activities carried out are expected to help pineapple juice drink entrepreneurs to determine more accurate selling prices, and help present simple financial reports as material for business evaluation

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