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All Journal Jurnal Ekonomi Pembangunan Jurnal Reviu Akuntansi dan Keuangan Jurnal Bestari e-Journal Ekonomi Bisnis dan Akuntansi Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Jurnal Akuntansi dan Ekonomika Jurnal Equity Journal of Innovation in Business and Economics JURNAL MUTIARA AKUNTANSI International Journal of Religious and Cultural Studies Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Reviu Akuntansi dan Bisnis Indonesia Indonesian Journal of Law and Economics Review Jurnal Akuntansi Indonesia Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Riset Akuntansi dan Keuangan Indonesia
Masiyah Kholmi
Universitas Muhammadiyah Malang
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Persepsi Konstituen Terhadap Akuntabilitas Keuangan Partai Politik (Studi di Kota Malang) Kholmi, Masiyah
Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (751.472 KB)

Abstract

The purpose of this research is to understand perceptions of constituents towards financial accountability of political parties and to support them in improving financial accountability. Independent variables in this research are political parties’ accountabilities. Samples in this research are constituents in Malang by Purposive Random Sampling. There are 102 respondents in this research. Data collection is carried out through distribution of questionnaires to respondents. Descriptive qualitative method was employed. The research has shown that according to constituents’ perceptions, financial accountability of political party is low, both in yearly financial report or fund campaign report. Next, there must be efforts to improve financial accountability, for example clear regulations from the government and the KPU, effective law enforcement, financial control of political party from independent teams; political party that is more transparent on campaign fund, and improvement of political party’s independence.
AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA (STUDI DI DESA KEDUNGBETIK KECAMATAN KESAMBEN KABUPATEN JOMBANG) Kholmi, Masiyah
Journal of Innovation in Business and Economics Vol 7, No 2 (2016)
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (146.515 KB) | DOI: 10.22219/jibe.v7i2.3421

Abstract

This research aims to analyze the management accountability of Village Fund Allocation (ADD) in Kedungbetik. This qualitative research through data reduction method, data presentation, and verification used as data analysis. The results indicate that the planning and implementation of ADD in the village of Kedungbetik is accountable, ADD planning is based on the program proposed from village and evaluated through discussion forum at the village level. Disbursement procedures and distribution of ADD in accordance the rules of Jombang Regent No. 17 of 2015, Regulation No.113 of 2014 and the allocation of funds based on priorities. Accountability report of the ADD integrated with APBDes accountability. Management constraint is lack of understanding of village officials in implementation the ADD.Keywords: Accountability , Accountability of Village, Management
PERSEPSI MAHASISWA AKUNTANSI TERHADAP AKUNTABILITAS DAN TRANSPARANSI KEUANGAN PARTAI POLITIK Kholmi, Masiyah
Journal of Innovation in Business and Economics Vol 1, No 02 (2010)
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.95 KB) | DOI: 10.22219/jibe.v1i02.4804

Abstract

The objectives of this research to know in the perceptions of the accounting students and post graduate on accountability and transparency toward the financial in political party. The uses descriptions study method approach. The  result of the research are: 1.  The accounting students and post graduate have to this similar view on accountability and transparency toward the financial in political party; 2. Financial accountability and transparency in political party is low. 
AKUNTABILITAS DALAM PERSPEKTIF TEORI AGENSI Kholmi, Masiyah
Journal of Innovation in Business and Economics Vol 2, No 02 (2011)
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.479 KB) | DOI: 10.22219/jibe.v2i02.4694

Abstract

Accountability is an inseparable part of  agency theoryabout  the relationship between agent (management) and principal (owner). The essence of theory, difficult creation of relationship between owners and management because conflict of interest. The Solution to improve  the performance-based compensation is to give a  reward to agent in order to optimizing their work. To maintain accountability, agent is obliged to act in the interests of the principal and the principal gives the power to recognizes agents performance  or give a punishment to them.
Pengaruh Corporate Governance Terhadap Kualitas Environemtal Disclosure Kholmi, Masiyah; Sumarji, Siti Aminah; Zubaidah, Siti
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 22, No 1 (2019): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.595 KB) | DOI: 10.34209/equ.v22i1.901

Abstract

This study aims to examine the effect of corporate governance on environmental disclosure quality in companies listed on the Indonesia Stock Exchange and become PROPER participant for the period 2017. The research sample numbered 25 with purposive sampling technique. Data collection techniques with secondary data. Data is taken in the form of published data on the official website of the Indonesia Stock Exchange. Data analysis uses Partial Least Square, While testing the hypothesis using the outer model and inner model. Based on the results of the study found corporate governance have a positive effect on environmental disclosure quality.
MANAGEMENT OF VILLAGE PRIVATE ENTERPRISES AS AN ACCOMPLISHMENT OF THE INDEPENDENCE ECONOMIC VILLAGE Kholmi, Masiyah; Jati, Ahmad Waluya; Suhardi, Diding
Jurnal Ekonomi Pembangunan Vol 16, No 2 (2018): JURNAL EKONOMI PEMBANGUNAN
Publisher : Pusat Pengkajian Ekonomi dan Kebijakan Publik

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (989.412 KB) | DOI: 10.22219/jep.v16i2.9053

Abstract

This research aims to describe the governance of Village-Owned Business Entities in Megaluh, Jombang. Data collection with questionnaires and documents. This research method using quantitative-descriptive. The results show that BUMDES in Megaluh was implemented with the purposes of BUMDES and increase the economics of the village. But there are several limitations in the governance of BUMDES, which is the educational background of the management of BUMDES governance was occupied by high school or vocational school graduates (56,1%), the majority of BUMDES characteristics are in the form of savings and loans (56,4%), trade (29,6%), rental (6,3%), and else (7,7%). BUMDES does afford to contribute to village cash or PADes of the still low (2,39%).
ANALISIS PENERAPAN AKUNTANSI DANA ZAKAT DAN INFAK/SEDEKAH PADA LEMBAGA AMIL ZAKAT INFAK, DAN SHODAQOH MUHAMMADIYAH (LAZISMU) KABUPATEN MALANG Pertiwi, Rita Anggun; Kholmi, Masiyah; Kurniawati, Eris Tri
Jurnal Reviu Akuntansi dan Keuangan Vol 5, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.398 KB) | DOI: 10.22219/jrak.v5i2.5151

Abstract

The purpose of this study is to analyze the application of zakat fund accounting at LAZISMUMalang Regency. Analytical technique is done by using case study research to see the suitabilityof accounting application.the results obtained by this research in general accounting treatmentof zakat by LAZISMU Malang Regency is good enough that includes recognition and distribution. However, measurement, presentation and disclosure are not in accordance with PSAK109.besides, there is no separation between zakat fund and amil fund.Keywords: PSAK 109, zakat fund accounting
Pengaruh Opini Going Concern, Pergantian Manajemen Dan Ekspansi Internal TerhadapAuditor Switching Secara Voluntary Karina, Fitrylia Luli; Kholmi, Masiyah; Harventy, Gina
Jurnal Reviu Akuntansi dan Keuangan Vol 4, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.036 KB) | DOI: 10.22219/jrak.v4i1.4928

Abstract

The purpose of this study is to examine the influence of voluntary opinion concerns and auditingswitching on manufacturing companies listed on the BEI 2010-2013. This type of research isassociative. Sampling technique using purposive sampling. Types of data used are secondarydata in the form of financial statements of the company and data collection techniques is documentation. the results of this study can be concluded that partially (statistical test T) changemanagement variables, ROA and EPS growth rates do not affect the switching auditor, while forthe variable opinion of going concern and sales growth rate affect switching auditors at manufacturing companies listed on the Stock Exchange that year. In addition, F test results explain thattogether the variable of going concern opinion, change of management, and internal expansionwith proxy of growth rate ROA (Return On Assets), EPS (Earning Per Share), sales influence toauditor switching.Keywords:going concern opinion, change of management, internal expansion, switching auditor.
PENGARUH STRUKTUR CORPORATE GOVERNANCE, AUDIT TENURE DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP INTEGRITAS LAPORAN KEUANGAN Qoyyimah, Sofia Dinil; Kholmi, Masiyah; Harventy, Gina
Jurnal Reviu Akuntansi dan Keuangan Vol 5, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (713.324 KB) | DOI: 10.22219/jrak.v5i2.5154

Abstract

Purpose of this research to know influence of corporate governance, audit tenure, and KAP size tointegrity of financial statement. The method of analysis used is logistic regression analysis. Theresearch sample consisted of 14 state-owned companies listed in BEI 2011-2014.the results ofthe study show that the integrity of financial statements can not be controlled with corporategovernance, audit tenure and KAP size.Keywords:audit tenure, corporate governance, financial statement, KAP size
KOPERASI BERBASIS SYARI’AH ISLAM (SEBAGAI ALTERNATIF PEMBERDAYAAN EKONOMI RAKYAT Kholmi, Masiyah
Jurnal Bestari No 34 (2002)
Publisher : Jurnal Bestari

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Abstract

Dr. Muhammad Hatta dalam bukunya ?The Movement in Indonesian?, mengatakan bahwa koperasi adalah usaha bersama untuk memperbaiki nasib penghidupan ekonomi berdasarkan tolong-menolong. Menurut undang-undang  No.25 tahun 1992 tentang ?Perkoperasian, pasal I : koperasi adalah badan usaha yang beranggotakan seseorang atau badan hokum, sekaligus sebagai gerakan ekonomi rakyat yangberdasarkan atas asas kekeluargaan.
Co-Authors Adi Prasetyo Ahmad Waluya Jati Attika Dewi Shaqinnah Karsono Benny Saputra Deffa Salsabilah Rusyda Dhaniel Syam Diding Suhardi Diding Suhardi, Diding Endang Dwi Wahyuni Eris Tri Kurniawati Fahmi Dwi Mawardi Febri Heni Fitrylia Luli Karina Gina Harventy Karina, Fitrylia Luli Karsono, Attika Dewi Shaqinnah Muhammad Nizzam Zein Susadi Pertiwi, Rita Anggun Qoyyimah, Sofia Dinil Ria Fatmasari Riska Dwi Harventy Rita Anggun Pertiwi Saskia An Nafiza Silvia Thauziad Siti Aminah Sumarji Siti Zubaidah Siti Zubaidah Sofia Dinil Qoyyimah Sumarji, Siti Aminah Vivi Dwi Aryanti Wardatul Jannah wirasandy wirasandy