Garuda - Garba Rujukan Digital

ANALISIS KEPATUHAN PEMBIAYAAN MUDHARABAH DALAM PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK NO.59) TERHADAP ASPEK SYARIAH ILMU FIQIH SYAFI’IYAH Atieq Amjadallah Alfie; - Khanifah
AKSES: Jurnal Ekonomi dan Bisnis Vol 2, No 3 (2007)
Publisher : Universitas Wahid Hasyim

Statement of Finacial Accounting Standart (PSAK) N0.59 representing order about method of copilation of financial statement released by institute owningauthority for that, that isTying of Indonesia Accountant (IAI) . PSAK No.59 this explain about finacial accounting of bangking of Moslem law one of them is about mudharabah, because mudharabah is often used in activity of banking business hence need the axistence of study repeat about mudharabahin PSAK No.59. This research type is book study descriptively is analitif. Method used in analysing compliance of defrayal mudharabah at PSAK No.59 to science of Fiqh Syafi’iyah steming from data sekunder, that is book, result of seminar, internet, pictures etc.Result from this research indicate that the statement mudharabah in PSAK No.59 most have as according to Moslem law from facet of science of fiqh Syafi’iyah, but there are some paragraph which not yet as according to Moslem law of like paragraph no.15, 18,20 and 25 at PSAK No.59.Keywords : Mudharabah financing, accounting syariah.

PENGARUH SISTEM INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL, DENGAN DESENTRALISASI SEBAGAI VARIABEL MODERAT : (Studi Kasus Pada Perusahaan Manufaktur di Kawasan Industri Pelabuhan Semarang) Chairul Basyar; - Khanifah
AKSES: Jurnal Ekonomi dan Bisnis Vol 3, No 6 (2008)
Publisher : Universitas Wahid Hasyim

To be able to maintain the continuity of organizational life, needed by various important information is which is good for consideration in taking a decision. A lot of information, one of them is accounting information. The Relationship between accounting information with the performance managerial happened by decentralization, manager given the right to take the decision by supervisor and implementation, Based on background of above, hence this research take the problems that is how influence decentralize to information of system accounting management (broad scope, timeliness, aggregation, integration) with the performance managerial at manufacturing business in area of industry of port Semarang.Result of the research show that information which is consisted in characteristic of information system of accounting management and decentralization can be exploited by manager for the planning of, controlling, and making decision improved their ability comprehend the environmental situation in fact and identified relevant activities. There were authority delegation in decentralize system made manager needed information broad scope including (external and internal factors, non economic, non finance information, events in come period. The timeliness information made manager responded every problem and anticipated environmental uncertainty quickly so managerial performance can improved. Aggregation information made manager responded every problems in their responsibility unit. Integration information made manager evaluated managerial performance.Key words: Management Accounting Information System (Broadscope, timeliness, aggregation, integration), decentralization, managerial performance.

Rekayasa Laba Akrual untuk Meminimalkan Pajak Penghasilan Siti Munfiah Hidayati; - Khanifah
AKSES: Jurnal Ekonomi dan Bisnis Vol 1, No 1 (2006)
Publisher : Universitas Wahid Hasyim

The research was held on the background of changes in tax bill which had been stated on Bill Number 17/ 2000 about income tax which was issued since 1 January 2001. The changes of tax bill could make artificial accrual profit for management to minimize income tax with delay profit statement on 2000 period and put this profit to 2001 period.The used data included : net profit, number of fixed active assets, total active assets, changed income, operational cash flow. Used Analytic technique were : classical assume test, multiple regression , t test and mean divert test.The yield of t test and mean divert test could be interpreted that there were no artificial accrual for 2000, and 2001 period to respond the changes of tax bill for minimize income tax.

STUDI EMPIRIS MENGENAL PENERAPAN METODE SAMPLING AUDIT DAN FAKTOR – FAKTOR YANG MEMPENGARUHI PENGGUNAAN METODE SAMPLING AUDIT OLEH AUDITOR BANK INDONESIA SEMARANG - Khanifah
AKSES: Jurnal Ekonomi dan Bisnis Vol 4, No 7 (2009)
Publisher : Universitas Wahid Hasyim

To obtain the adequate evidence, auditor doesn ‘t have to test all existing transaction. Along of cost benefit consideration, it is impossible for auditor to test all evidence. Based on this consideration : then in profession recognized widely that most evidence obtained using sampling. The limited audit sampling research motivated the writer to conduct this research. Researcher take the Indonesian bank auditor as research subject because sampling problems in government audit differ from the practice make an audit of the private sector. The purpose of this research is portraying how sampling audit practice in Indonesian Bank and explore factors affecting the use of sampling method by Indonesian Bank auditors. The responses from 30 respondents show 36,67 % respondents did not use the statistical sampling method. In non – statistics sample selection method, two techniques which less get the support empirically namely block and systematic sampling, in the third (20,45%) and fourth rank ( 15,91%). There is indication of selection bias mostly in size, measure and location. Most respondents (80%) answered that they did not get formal training in avoiding selection bias. But that way only 43,33 % respondents replied they did not use the procedures to mitigate the selection bias. There are four factors which hyphotesized affecting the methode used in audit sampling. These factors are auditor perception to statistical sampling method, auditor perception to perceived audit risk, time pressure and internal control system. Result from logit regression test indicated that among four factors hyphotized, no one sigficantly influent to the methode used in audit sampling.Keyword : Audit sampling, Indonesian Bank Auditor.

Analisis Perbedaan Persepsi terhadap Kode Etik Akuntan Antara Akuntan Publik dan Akuntan Pemerintah Tri Astuti; - Khanifah
AKSES: Jurnal Ekonomi dan Bisnis Vol 1, No 2 (2006)
Publisher : Universitas Wahid Hasyim

The role accountants in providing financial information is vital. The parties outside the company are relyingon the relevance and reliability of information provided by accountants entrused of ethical conducts in their duties. To guarantee the personal quality, a moral arrangemen as a professional attitude and aptitude guidance that is called accountant’code of ethics. It is expected that the personal quality of each accountant, whether public or government accountants are equal. Therefore it is the aim of this paper to test the differing perception toward the code of ethics among public and government accountants.The method used to collect data is mail survey, with a total of 40 questions sent to both public and goverment accountants (BPKP) in Semarang. The different test results indicate the axixtence of a significant difference inperception among publicang government accountants upon the code of ethics, especially in the factors of ethics and ethical rules. This result is expected to become a consideration for accountants to understand their code of ethics.

Title

Found 5 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 5 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 5 Documents
Search