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Nawirah Nawirah
Jurusan Akuntansi Fak. Ekonomi UIN Maliki Malang
Religion Economics, Econometrics & Finance Other

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PENERAPAN SISTEM MANAJEMEN STRATEGI BERBASIS BALANCE SCORECARD PADA ORGANISASI SEKTOR PUBLIK Nawirah, Nawirah
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 4, No 2: Juli 2013
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.515 KB) | DOI: 10.18860/em.v4i2.2455

Abstract

Abstract Management strategies has become an important issue for the public sector. Management strategies can be understood as the process of selection and implementation strategies. In this paper tries to provide an alternative thinking in the management of performance improvement strategies for the public sector through the balanced scorecard. Balanced Scorecard is not only used by private sector organizations but also public sector organizations. Public sector organizations are organizations that provide services to people with not-for- profit purposes. To be used by public sector organizations, the balanced scorecard should be modified. This paper also discusses how to build a balanced scorecard, include determining strategic objectives, targets to be achieved as well as initiatives, and implementing balanced scorecard in public sector organizations. The concept is applied in a balanced scorecard, which the visio, mission, strategy translates the strategic management approach through a financial perspective, customer, internal business processes, learning and growth. Keywords: balanced scorecard, strategy management, public sector organizations Abstrak Manajemen strategi telah menjadi isu penting bagi sektor publik. Manajemen strategi dapat dipahami sebagai proses pemilihan dan penerapan strategi-strategi. Didalam paper ini mencoba menyajikan alternatif pemikiran didalam peningkatan performansi manajemen strategi untuk sektor publik melalui balanced scorecard. Balanced scorecard tidak saja digunakan oleh organisasi sector swasta tetapi juga organisasi sector publik. Organisasi sektor publik adalah organisasi yang menyediakan jasa pada masyarakat dengan tujuan bukan untuk mencari profit. Untuk dapat digunakan oleh organisasi sektor publik, balanced scorecard tersebut harus dimodifikasi. Paper ini juga membahas bagaimana membangun balanced scorecard, meliputi menentukan tujuan strategis, target yang ingin dicapai serta inisiatif, dan mengimplementasikan balanced scorecard pada organisasi sector publik. Konsep yang diterapkan dalam balanced scorecard, dimana visi, misi, strategi diterjemahkan dengan pendekatan manajemen strategik melalui perspektif keuangan, pelanggan, proses bisnis internal, pertumbuhan dan pembelajaran. Kata kunci: balanced scorecard, manajemen strategi, organisasi sektor publik
Analisis Penerapan Akuntansi Lingkungan sebagai Tolak Ukur dalam Optimalisasi Tanggung Jawab Sosial Pada PG Kebon Agung Malang Manshur, Yusrotul Afiyah; Nawirah, Nawirah
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 9, No 2 (2018): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (801.716 KB) | DOI: 10.18860/em.v11i2.5049

Abstract

This purpose of the researce  to analyze  of enviromental accounting and social responsibility, to improver the company performance by recording, classifying, summarizing and presenting the cost of social and environmental responsibility on the company's financial statements. This research was conducted at PG Kebon Agung Malang which one of the biggest sugar factory in Malang.This research is a kind of qualitative research, data obtained by doing observation, interview, documentation and observation in the field. As secondary and primary data source, the staff of PG Kebon Agung as internal party of company and surrounding community as external party.The results of this research is; firstly, in PG Kebon Agung Malang has implemented  of environmental accounting practices by recording up to reporting social and environmental costs, but they are not suitable at the practice PG entry the cost of social responsibility  into one in the income statement  financial loss provite with other expense accounts; Secondly, the optimization of social responsibility for the conformity of the results of this study with PP RI. 47 of 2012 proved to be well implemented, with the certificate of analysis test, and the result of analysis there are  three types of waste  liquid waste, solid, and air have met the standard quality of waste specified by the East Java Governor's Regulation No 10/2009 with a percentage of expenses incurred of 1.9% of net profit for environmental costs and a 0.3% cost percentage of net income for social responsibility, indicating financial performance and obligations of PG Kebon Agung, as well as compliance with Government regulations implemented in a balanced manner, by exercising the rights and obligations of the company continuously.
DESIGN OF FINANCIAL STATEMENT PREPARATION BASED ON SAK EMKM USING MICROSOFT EXCEL Afif, Ifa Rosania; Nawirah, Nawirah
Journal of Islamic Accounting and Finance Research Vol 2, No 1 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (149.258 KB) | DOI: 10.21580/jiafr.2020.2.1.5156

Abstract

Purpose - Micro, Small and Medium-sized Enterprises (MSMEs) are a pillar of the Indonesian economy, as evidenced by the ability of MSMEs to save the economy in Indonesia during the monetary crisis in 1998. There was a significant increase in the number of MSMEs in Indonesia, inseparable from the problems that caused the failure of MSME actors. Among the affecting factors are the simple management, lack of supervision of the production process and the quality caused by the system on the entity, the simple recording of financial statements, and limited market access. The purpose of this study is to facilitate the MSMEs XXX in preparing financial statements based on SAK EMKM using Microsoft Excel software.Method - This research uses a qualitative approach. The location of this research is MSMEs XXX which is located on Sunan Muria II Street No. 16 Malang. The data collection uses observation and interview techniques directly to researchers, the analytical method used is hermeneutics which means an approach to analyze and interpret data centered on the meaning of qualitative data.Result - The design of financial report preparation based on SAK EMKM using Microsoft Excel in MSMEs XXX includes income statement, financial position report, and notes on financial statements. The MSMEs found problems in preparing the financial statements because of the lack of adequate resources and supporting software.Implication - UMKM xxx is expected to be able compile financial statements based on SAK EMKM with microsoft excel software.Originality - This research is the first study at UMKM xxx by making financial reports based on SAK EMKM with microsoft excel software .
IMPLEMENTASI SAK SYARIAH DALAM LAPORAN KEUANGAN KOPERASI PENGKREDITAN RAKYAT SYARIAH (KPRS) Ula, Nimatul; Nawirah, Nawirah
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 11, No 2 (2020): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v11i2.8045

Abstract

The 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.
IMPLEMENTASI SAK SYARIAH DALAM LAPORAN KEUANGAN KOPERASI PENGKREDITAN RAKYAT SYARIAH (KPRS) Ula, Nimatul; Nawirah, Nawirah
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 11, No 2 (2020): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v11i2.8045

Abstract

The 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.
Design of financial statement preparation based on SAK EMKM using microsoft excel Afif, Ifa Rosania; Nawirah, Nawirah
Journal of Islamic Accounting and Finance Research Vol 2, No 1 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2020.2.1.5156

Abstract

Purpose - Micro, Small and Medium-sized Enterprises (MSMEs) are a pillar of the Indonesian economy, as evidenced by the ability of MSMEs to save the economy in Indonesia during the monetary crisis in 1998. There was a significant increase in the number of MSMEs in Indonesia, inseparable from the problems that caused the failure of MSME actors. Among the affecting factors are the simple management, lack of supervision of the production process and the quality caused by the system on the entity, the simple recording of financial statements, and limited market access. The purpose of this study is to facilitate the MSMEs XXX in preparing financial statements based on SAK EMKM using Microsoft Excel software.Method - This research uses a qualitative approach. The location of this research is MSMEs XXX which is located on Sunan Muria II Street No. 16 Malang. The data collection uses observation and interview techniques directly to researchers, the analytical method used is hermeneutics which means an approach to analyze and interpret data centered on the meaning of qualitative data.Result - The design of financial report preparation based on SAK EMKM using Microsoft Excel in MSMEs XXX includes income statement, financial position report, and notes on financial statements. The MSMEs found problems in preparing the financial statements because of the lack of adequate resources and supporting software.Implication - UMKM xxx is expected to be able compile financial statements based on SAK EMKM with microsoft excel software.Originality - This research is the first study at UMKM xxx by making financial reports based on SAK EMKM with microsoft excel software .
IMPLEMENTASI AKAD MURABAHAH BERBASIS MARGIN PADA MASA PANDEMI COVID-19 Zulvia, Awin Rahma; Nawirah, Nawirah
El Dinar: Jurnal Keuangan dan Perbankan Syariah Vol 9, No 2 (2021): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v9i2.11867

Abstract

Researchers choose the research objects in BRI Syariah Malang Branch because they have high customer trust. Financing products at BRI Syariah Malang Branch one of them is murabahah. Murabahah is a product to buy and sell financing in cash and credit in accordance with Islamic principles. This study aims to find out the effect of the covid-19 pandemic on the use of murabahah margins. This research uses qualitative methods with two approaches, namely interviews and in-depth observations. The results of this study confirm that murabahah financing is the most desirable financing in the pandemic period of 93.2% and the most effective murabahah margin used during pandemics is the annuity method. The determination of this margin is in accordance with DSN Fatwa No: 84/DSN-MUI/XII/2012 on the determination of Murabahah Financing Benefits.
Co-Authors Afif, Ifa Rosania Manshur, Yusrotul Afiyah Ula, Nimatul Ula, Nimatul Zulvia, Awin Rahma