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LAPORAN KEUANGAN BERBASIS STANDAR AKUNTANSI KEUANGAN PADA BADAN LAYANAN UMUM DAERAH DI LINGKUNGAN DINAS KOPERASI DAN UMKM PEMERINTAH PROPINSI JAWA TIMUR Lestari, Yona Octiani
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 3, No 2: Juli 2012
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

ABSTRACT Indonesian government has established a microcredit plan for Union or Koperasi and UMKM, which goes by abbreviation: KUMKM. This microcredit plan requires benefited Koperasi and UMKM to give periodical financial report based on Indonesian general financial accounting standard as a proof of progression. This seems to be major factor of current microcredit plan. BPS added value survey in 2008 showed that 98% KUMKM in Indonesia seems to independently support themselves. The report indicates that KUMKM could face structural difficulties in obtaining capital assistance and other financial aids due to their incapability of making appropriate financial report. In order to further assist potential KUMKM, Regional Public Service Agencies (BLUD) should implement detailed financial report system based on general financial accounting standards. Furthermore, recognitions and measurements all accounts must comply with rules governing the Financial Accounting Standards Board

SISTEM INFORMASI MANAJEMEN STANDAR PELAYANAN MINIMUM BADAN LAYANAN UMUM DAERAH DI LINGKUNGAN DINAS KOPERASI DAN UMKM PEMERINTAH PROVINSI JAWA TIMUR Lestari, Yona Octiani
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 4, No 2: Juli 2013
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

ABSTRACT Indonesian government has committed to provide financial aids needed by micro, small, medium, and cooperative enterprises (Kredit Usaha Mikro dan Kecil, or KUMK). The government has begun to offer funding via Kementrian Negara Koperasi dan UKM RI (Indonesian Ministry of Cooperative Enterprises and Small Enterprises), which then disseminated through other Department/Bureau and local Governments, including the Government of East Java Province. Total amount of the grant given by August 2009 period was 476,77 billion Rupiahs, while the total installments was 364,42 billion Rupiahs. In addition, the amount of funding arrears reached 105,34 billion Rupiahs, or approximately 22,42% of the bill plafond. The cash capital mentioned above had been absorbed by almost 26,910 KUMK in East Java. Current major institutions in channeling the funding are Bank Jawa Timur (East Java Bank) which delivers 318,15 billion Rupiahs, or around 67.73% of total amount; and BPR Jawa Timur (East Java Rural Bank) with total 151,61 billion Rupiahs, or approximately 32.27% of total funding that had been given in the region. Keywords: Kredit Usaha Mikro dan Kecil, funding, capital Â ABSTRAK Pemerintah Indonesia telah berkomitmen untuk memberikan bantuan keuangan yang diperlukan oleh usaha mikro, kecil, menengah, dan koperasi (Kredit Usaha Mikro dan Kecil, atau KUMK). Pemerintah telah mulai menawarkan pendanaan melalui Kementrian Negara Koperasi Dan UKM RI ( Indonesia Departemen Koperasi Usaha Kecil dan Usaha ), yang kemudian disebarkan melalui lain Departemen/Biro dan Pemerintah Daerah, termasuk Pemerintah Provinsi Jawa Timur . Jumlah total hibah yang diberikan oleh periode Agustus 2009 adalah 476,77 miliar rupiah, sedangkan jumlah angsuran adalah 364,42 miliar rupiah. Selain itu, jumlah tunggakan dana mencapai 105,34 miliar rupiah, atau sekitar 22,42 % dari tagihan. Modal tunai yang disebutkan di atas telah diserap oleh hampir 26.910 KUMK di Jawa Timur. Lembaga-lembaga utama saat ini dalam menyalurkan dana adalah Bank Jawa Timur (Bank Jatim) yang memberikan 318,15 miliar rupiah, atau sekitar 67,73 % dari jumlah total, dan BPR Jawa Timur (Jawa Timur Rural Bank) dengan jumlah 151,61 miliar rupiah, atau sekitar 32.27 % dari total dana yang telah diberikan di wilayah tersebut. Â Kata kunci:Â Kredit Usaha Mikro dan Kecil, Pendanaan, Modal

MENDEKONSTRUKSIKAN FILSAFAT ILMU DALAM ILMU AKUNTANSI GLOBAL Lestari, Yona Octiani
IQTISHODUNA IQTISHODUNA (VOL 9, NO 2.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

" Accounting is built in a civilization, accounting developments influenced by social relationshipsbetween people. Accounting development is strongly influenced by particular purpose. There are severalobjective is political purpose, social purpose, economic purpose, objectives and purpose of cultural ideology.Accounting accounting today is filled with all the goals. Accounting has been fused with the capitalist,because accounting kapitali developing countries. Capitalist accounting notch higher and more generalized.And now there should be a study of true science. Where accounting is at the smallest of partial science. Thesource of all science is actually contained in the Al-Qurâ€™an. Islamization of science is an attempt to makeMuslims do not just accept and imitate the methods of the method offered by western nations, namely theknowledge on how to restore its center is monotheism. Of monotheism will be three kinds of unity is the unityof knowledge, the unity of life and unity history.

KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) DAN MANAJEMEN LABA DI INDONESIA Lestari, Yona Octiani
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 2, No 2: Juli 2011
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

The existence of convergence of accounting standards to IFRS create a new paradigm in the accounting world. This requires the convergence of IFRS accounting standards that have been used to adopt new accounting standards with IFRS. The convergency accounting standards to IFRS increase a variety of influences, in accordance with IFRS characteristics such as : principle based, the use of fair value and more disclosure. Principle Based Standards require more judgment in its application, while the used of fair value items make the financial statements are presented with the actual values, more disclosure would reduce the level of information asymmetry. Convergence of IFRS is expected increasing financial reporting quality, such as, increased camparability and transparency of financial statements. Thus, with the convergence to IFRS expected reduce earnings management opportunities.

FENOMENA EARNINGS MANAGEMENT SEBAGAI SEBUAH KECURANGAN Lestari, Yona Octiani
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 1, No 2: Juli 2010
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

This paper describes management earnings that is the way using by manager to influence systematic profit number and intend by chosening policy of accounting and accountancy procedure. Phenomenon of Earnings management like two sides currency. On one side (good), management earnings is ' legitimate' product, while on the other side (bad), earnings management is considered to be product from an ' immoral' and ' unethicalâ€™ actionÂ There isÂ three motivations inÂ earningsÂ management,Â that is capital market motivation that is accounting information byÂ financial analysis and investorÂ assistingÂ price of stocks, contract motivation relates to long-term debt, that is manager boosting up net profit to lessen possibility of natural company of default technical (Healy : 1985) and motivation of regulation happened because government obliges financial statement in the form of accountancy number finally also generates the problem of earnings management conducted by managemen, because from manager exploits weakness of accountancy using estimation of accrual and election of accountancy method. Earnings management represent an action of immoral. Although earnings management is made to Standard Accountancy, but it is meaningless of earnings management represent smart action to legitamateÂ of fraud.Keyword: Earnings Management, Manager Motivations , Ethical Behaviour

INFORMASI KEUANGAN DAN NON KEUANGAN TERHADAP RETURN SAHAM DI PASAR PERDANA Lestari, Yona Octiani
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 2 No 1 (2011): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Financial statement and Non Financial statement need investor at initial market (IPO). The underpricing fenomenal in Initial Public Offering (IPO) is investor get positif return in initial market. The one is caused by asimetry informations in initial market. Investor need some informations, but the informations was getting prospectus informations only. And this research explain to test aboute financial statement and non financial statement to return in initial public offering. The sampling of research were 58 manufacturing and non manufacturing were listing in Bursa Efek Indonesia (Idx) at 2002-2004. Sampling method with purposive sampling. The ones must underpricing and prospectus statement full disclosure. The analyse used multiple regretions. To find relations of auditor reputations, guarantor reputation, old age company, equity percentage which on the market, ROA, leverage, industrial sector with initial return. Result of analysis indicate that there is two variable having an effect on significance to initial return that is emission guarantor reputation and auditor reputation. Assess significance T for the auditor reputation is 0.037 meaning significance at 5%. While result of test correlation indicate that emission guarantor reputation variable can explain initial return equal to 0.200 or equal to 20% positive to initial return. This result support research which have been done by Balvers ( 1998) that is emission guarantor reputation and auditor reputation have an effect on negativity significance to initial return. Value of significance T for the emission guarantor reputation is 0.044 meaning significance at ? = 5%. Result of examination of this corellation indicate that emission guarantor reputation variable can explain initial return -0.306 or equal to 30.6% negative to initial return. Result of this research support research done by Carter and Dark ( 1992) that emission guarantor reputation, procentage share tender, old age company have an effect on negativity significance to initial return.

PENGARUH ANALISIS PROSPEKTUS DAN MANAJEMEN LABA TERHADAP INITIAL RETURN DI BURSA EFEK INDONESIA Lestari, Yona Octiani
IQTISHODUNA IQTISHODUNA (Vol 6, No 1
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Research target is test prospectus information influence to initial return. Sample Research as much 53 manufacturing and non manufacturingÂ doing tender in JSX (Jakarta Stock Exchange) at range of time 2005-2007. Intake sample method by purposive sampling with equity criterion which underpricing prospectus report and published fulfill data equipment. Analyse data use doubled regression to testÂ strength of among auditor reputation, emission guarantor reputation, old age company, equity percentage which on the market, ROA, leverage, industrial sector of earning management with initial return. Result of analysis indicate that there is two variable having an effect on significance to initial return that is emission guarantor reputation and auditor reputation. Assess significance T for the auditor reputation is 0.037 meaning significance atÂ 5%. While result of test correlation indicate that emission guarantor reputation variable can explain initial return equal to 0.200 or equal to 20% positive to initial return. This result support research which have been done by Balvers ( 1998) that is emission guarantor reputation and auditor reputation have an effect on negativity significance to initial return.

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