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All Journal IQTISHODUNA EL-MUHASABA Prosiding Seminas Competitive Advantage
Yuniarti Hidayah Suyoso Putra
Department of Accounting – Faculty of Economics Islamic State University Maulana Malik Ibrahim Malang
Economics, Econometrics & Finance Education

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PRAKTIK KECURANGAN AKUNTANSI DALAM PERUSAHAAN Putra, Yuniarti Hidayah Suyoso
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 1, No 1: Januari 2010
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.23 KB) | DOI: 10.18860/em.v1i1.1878

Abstract

This paper describes accounting fraud in company. Previous researches indicate several factors driven accounting fraud such as opportunity, exposure, individual aspect, poor internal control, and ineffective employee’s placement and management model. Recurrence of accounting fraud is happened either because of well planned and perpetrators are forced to do it. However, diverse methods can be conducted to detect and prevent accounting fraud and is supported by high moral commitment and law enforcement.  Key Words: Kecurangan akuntansi, pendeteksian dan pencegahan.
PENGARUH INDEPENDENSI DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK Amrulloh, Amrulloh; Putra, Yuniarti Hidayah Suyoso
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 2: Juli 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (671 KB) | DOI: 10.18860/em.v5i2.2862

Abstract

Public accountants are independent auditors who provide services to public, especially in the field of audit of financial statements made by the client. Public accountant’s task is to examine and provide an opinion on the fairness of financial statements of an entity based on the standards set by the Indonesian Institute of Accountants (IAI). Afflicting many companies which in turn involve public accountants, financial cases make the accountants to consider their audit quality. Some factors have a very important role in determining the audit quality, including the auditor independence and experience. Therefore, the issues examined in this study are: (1) Do the auditor’s independence and experience simultaneously have an influence on the quality of the audit? (2) Do the auditor’s independence and experience have a partial effecton audit quality? From that background, this research aims to (1) determine the simultaneous effect of auditor’s independence and experience on the quality of audit, (2) determine the partial effect of auditor’s independence and experience on the quality of audit. This research employs a survey method with questionnaires. The population of this research consists of auditors who work in Public Accounting Firm (KAP) in Malang. Data analysis is performed with validity and reliability test, and classical assumption test whereas hypothesis test with multiple linear regression method. The researcher uses and obtains the primary data by distributing questionnaires to 33 respondents. The result concludes that independence has a partial effect on the quality audit with significant level of 2,049. Simultaneously, the independence and the experience of the auditors affect the audit qualitywith significant level of 8,645. Therefore, both the auditor and the Public Accounting Firm (KAP) are expected to improve their audit quality.
FINANCIAL ACCOUNTING APPROACH FOR DECISION MAKING: A CASE ON FOOD RETAILER COMPANY Putra, Yuniarti Hidayah Suyoso
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 2, No 1: Januari 2011
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (139.666 KB) | DOI: 10.18860/em.v2i1.2356

Abstract

This paper aims to evaluate food retailer company based on the financial accounting approach by analyzing statement of financial performance, statement of financial position, statement of cash flow, common size and key market indicators. The research focuses on Woolworths’ Company Limited over period of five years from 1999 to 2003 and compare with competitors Coles Myer Limited and Foodland Limited.  The results show Woolworths’ performance over the five years period is improving with gradual increase in net profit margin, return on assets, and the decrease in tax rate and interest expense. Whilst, In short term, working capital ratio and quick assets ratio has been decreased over the past five years which means its current assets is not able to cover up its current liabilities. However, in examining debtor’s turnover (in days), inventory turnover and operating cycle the company is able to sell out its inventories and collect debts quickly which may increase the company’s ability to raise funds when it is needed. Furthermore, in the long term financial stability, Woolworths is using a high level of debt which contributes two thirds of the company’s total assets. Meanwhile, shareholders’ funds only increased as half as it liabilities from 1999 to 2003. Therefore, based on all the analysis, Woolworths is predicted to remain in the food and drug retailing industry.  
A Contemporary Accounting Approach in Detecting Potential Red Flag and Performance of Extreme Sport Apparel Company Putra, Yuniarti Hidayah Suyoso
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 3, No 2: Juli 2012
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.043 KB) | DOI: 10.18860/em.v3i2.2340

Abstract

Penelitian ini bertujuan untuk mendeteksi potential red flag, menilai kinerja keuangan dan operasional dari perusahaan pakaian olahraga ekstrim dengan menggunakan pendekatan akuntansi kontemporer dan memberikan wawasan untuk mengobservasi profitabilitas perusahaan. Penelitian berfokus pada Billabong International Ltd sebagai salah satu merek terkemuka dan telah membentuk ceruk pasar di bidang surfing dan pakaian olahraga ekstrim. Produknya telah dijual di lebih dari 90 negara dan sasaran anak muda dalam pengembangan bisnisnya. Hasil analisis menunjukkan bahwa Billabong diklasifikasikan sebagai perusahaan yang menguntungkan. Terlihat dari peningkatan profitabilitas dengan ROE (20,22%) biaya ekuitas (8,16%) dan ROA (13,41%)WACC(6,86%).Perusahaan juga telah mampu mempertahankan pertumbuhan yang berkelanjutan. Namun, ada beberapa area yang perlu dipertimbangkan seperti kurang efisiennya pengelolaan piutang dan memiliki potential red flag yang mungkin berkontribusi terhadap distorsi informasi akuntansi. Sehingga, dibutuhkan beberapa penyesuaian. Kata Kunci: Pendekatan Akuntansi Kontemporer, potential red flag, Kinerja
Pendampingan Kemitraan Pengelolaan Limbah Botol Plastik Menjadi Produk Bernilai Ekonomis Pada Masyarakat Desa Girimoyo Karangploso Malang Putra, Yuniarti Hidayah Suyoso; Yuliana, Indah; Rahayu, Yayuk Sri
Prosiding Seminas Vol 1, No 2 (2012): Seminas Competitive Advantage II
Publisher : Unipdu Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (79.237 KB)

Abstract

Abstrak Penelitian dan pendampingan kemitraan ini bertujuan memberdayakan masyarakat Desa Girimoyo Karangploso Malang dengan mengelola limbah botol plastic menjadi produk bernilai ekonomis dan mengurangi dampak sampah plastic terhadap lingkungan. Metode yang digunakan adalah observasi deskriptif, Focus Discussion Group, analisis komponensial terhadap focus dalam bentuk pemetaan, transek, kalender musim, diagram venn, alur sejarah, serta bagan perubahan dan kecenderungan. Hasil nyata dari kegiatan ini adalah terbentuknya kelompok masyarakat yang  benar-benar mau dan mampu mengolah  limbah botol plastik agar bernilai ekonomis yang terdiri dari petugas kebersihan, keluarganya, dan elemen masyarakat lain, mengurangi dampak sampah bagi lingkungan,  paham akan adanya peluang ekonomi di balik sampah, prospek meningkatkan penghasilan keluarga, menjadi produk unggulan recycle bottles dan masyarakat termotivasi menerima masukan dan melakukan perbaikan terus menerus. Kata Kunci: Pendampingan, Masyarakat, Limbah Botol plastic, Recycle  Abstract This research and partnership aims to empower the society of Girimoyo Karangploso Malang through managing plastic bottles waste into economically valuable products and reducing the impact of plastic waste on the environment. The methods used descriptive observation, Focus Group Discussion, focus componential anylisis in the form of mapping, transect, seasonal calendars, Venn diagrams, timeline, and trend and changes. The results show that the activities create the groups of people who really are willing and able to process waste plastic bottles that have economic value that consists of a trash collector, his family, and other elements of society, reducing the impact of waste on the environment, aware of the existence of economic opportunities from trash, the prospect of increasing family income, a superior product from recycle bottles and the society are motivated to receive feedback and do continuous improvement. Keywords: Partnership, Society, Plastic Bottles Waste, Recycle
MARKET REACTION ON EXECUTIVE OPTION GRANT IN THE EXISTENCE OF PERFORMANCE HURDLES Putra, Yuniarti Hidayah Suyoso
IQTISHODUNA IQTISHODUNA (Vol 5, No 3
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.296 KB) | DOI: 10.18860/iq.v4i3.297

Abstract

Penelitian ini bertujuan untuk menginvestigasi reaksi pasar terhadap pengumuman opsi kepada eksekutif. Pasar bereaksi positif jika mengganggap pemberian opsi sebagai berita yang mengguntungkan karena pemberian opsi akan memotivasi eksekutif dalam memperjuangkan kepentingan pemegang saham dan bekerja lebih giat dalam meningatkan kinerja perusahaan. Reaksi  negatif pasar menunjukkan bahwa pemberian opsi akan meningkatkan biaya agensi dan  mengurangi kekayaan pemegang saham. Hasil penelitian menunjukkan bahwa pasar berekasi positif  dan menganggap pengumuman pemberian opsi kepada eksekutif sebagai berita yang menguntungkan.  Hasil penelitian juga menunjukkan ‘performance hurdle’ melekat pada sebagaian besar eksekutif opsi di Australia sehingga pasar yakin eksekutif tidak bisa menggunakan hak opsinya secara maksimal jika syarat kinerja belum terpenuhi.
SUPPLY CHAIN MANAGEMENT IMPLEMENTATION TO ENHANCE FIRM’S COMPETITIVE ADVANTAGE Putra, Yuniarti Hidayah Suyoso
IQTISHODUNA IQTISHODUNA (Vol 8 No 2
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (227.155 KB) | DOI: 10.18860/iq.v0i0.2139

Abstract

Rapidly changing business environment has led to the change of supply change management (SCM) implementation. This paper attempts to discuss the benefits of SCM and how the companies manage it in order to maintain their competitive advantage. Illustrations from several companies are included. To achieve sustainable competitive advantage, five basic steps in supply chain management i.e. plan, source, make, deliver and return as discussed earlier should be conducted and evaluated carefully and continuously. SCM should take into consideration the choice of strategic partnerships not only based on the most efficient and effective cost structure but also the legal aspect of the supplier to avoid the company being shut down by the government. Trust and relationships with the suppliers should be maintained and finally, the technology innovation in SCM of a company should be developed more advanced, compared or combined with other companies to sustain competitive advantages.
Pendampingan Kemitraan Pengelolaan Limbah Botol Plastik Menjadi Produk Bernilai Ekonomis Pada Masyarakat Desa Girimoyo Karangploso Malang Putra, Yuniarti Hidayah Suyoso; Yuliana, Indah; Rahayu, Yayuk Sri
Prosiding Seminas Vol 1, No 2 (2012): Seminas Competitive Advantage II
Publisher : Unipdu Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstrak Penelitian dan pendampingan kemitraan ini bertujuan memberdayakan masyarakat Desa Girimoyo Karangploso Malang dengan mengelola limbah botol plastic menjadi produk bernilai ekonomis dan mengurangi dampak sampah plastic terhadap lingkungan. Metode yang digunakan adalah observasi deskriptif, Focus Discussion Group, analisis komponensial terhadap focus dalam bentuk pemetaan, transek, kalender musim, diagram venn, alur sejarah, serta bagan perubahan dan kecenderungan. Hasil nyata dari kegiatan ini adalah terbentuknya kelompok masyarakat yang  benar-benar mau dan mampu mengolah  limbah botol plastik agar bernilai ekonomis yang terdiri dari petugas kebersihan, keluarganya, dan elemen masyarakat lain, mengurangi dampak sampah bagi lingkungan,  paham akan adanya peluang ekonomi di balik sampah, prospek meningkatkan penghasilan keluarga, menjadi produk unggulan recycle bottles dan masyarakat termotivasi menerima masukan dan melakukan perbaikan terus menerus. Kata Kunci: Pendampingan, Masyarakat, Limbah Botol plastic, Recycle  Abstract This research and partnership aims to empower the society of Girimoyo Karangploso Malang through managing plastic bottles waste into economically valuable products and reducing the impact of plastic waste on the environment. The methods used descriptive observation, Focus Group Discussion, focus componential anylisis in the form of mapping, transect, seasonal calendars, Venn diagrams, timeline, and trend and changes. The results show that the activities create the groups of people who really are willing and able to process waste plastic bottles that have economic value that consists of a trash collector, his family, and other elements of society, reducing the impact of waste on the environment, aware of the existence of economic opportunities from trash, the prospect of increasing family income, a superior product from recycle bottles and the society are motivated to receive feedback and do continuous improvement. Keywords: Partnership, Society, Plastic Bottles Waste, Recycle
Co-Authors Amrulloh Amrulloh, Amrulloh Indah Yuliana Yayuk Sri Rahayu