Diska Arliena Hafni, Diska Arliena
Mahasiswa Pascasarjana Fakultas Ekonomi & Bisnis Universitas Brawijaya

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PRAKTIK EARNING MANAGEMENT DALAM PERSPEKTIF ETIKA SYARI’AH Hafni, Diska Arliena
Journal of Innovation in Business and Economics Vol 3, No 2 (2012)
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (114.547 KB) | DOI: 10.22219/jibe.v3i2.2233

Abstract

Earning Management representing one of choice to manager in determining policy of accountancy to reach specific purposes. The target is to maximize manager utilitas and improve company value. This target relate manager motivation in earning management praktik as: getting high bonus, debt in bond fund, trust of public in capital market, low tax expense, achievement which both for CEO , and positive reaction of investor in IPO. With existence of the target of profit management to maximize utilitas, hence profit management activity can be classified into ethics understanding of utilitarianisme. But which still become question in earning management will delivering many benefit to management  agent or principle, particularly all stakeholder.
Membingkai Good Corporate Governance Amal Usaha Muhammadiyah dalam Kerangka Amanah Hafni, Diska Arliena; Harventy, Gina
Journal of Accounting and Investment Vol 14, No 2: July 2013
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This paper examines the concept of Good Coorporate Governance that can be applied in the Amal Usaha Muhammadiyah (AUM). As one of Indonesia’s largest Muslim organization, Muhammadiyah has thousand of Amal Usaha. Amal Usaha efforts serves a packaged for Persyarikatan to realize the ideals of Muhammadiyah. Amal Usaha can be actually be used, as a means to gain profit, but if it is pulled back to the Amal Usaha purposes of Muhammadiyah profit oriented, that initially will have to support the activities of Muhammadiyah is non profit. It is then differentiate amal usaha efforts with other companies. So we need a concept of governance on Amal Usaha of Muhammadiyah is it not just referring to the principles of fairness, transparency, accountability and responsibility. However, this need frame of ‘amanah’ to harmonize efforts with Amal Usaha purposes sacred ideals of Muhammadiyah.
Penerapan standar rumah sakit syariah di bidang akuntansi dan keuangan pada RS. Muhammadiyah Lamongan Mahmudah, Zustika Nada; Hafni, Diska Arliena
Proceeding of National Conference on Accounting & Finance Volume 4, 2022
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Rumah Sakit Muhammadiyah Lamongan (RSML) sebagai rumah sakit syariah menerapkan standar yang dikeluarkan oleh Majelis Upaya Kesehatan Seluruh Indonesia (MUKISI). RSML sebagai Amal Usaha Muhammadiyah juga dituntut  melaksanakan standar yang diatur dalam Standar Islami Rumah Sakit Muhammadiyah dan Aisyiyah (SIRSMA) yang diterbitkan oleh MPKU PP Muhammadiyah. Penelitian ini membandingkan antara kedua standar tersebut dengan tujuan menemukan strategi RSML dalam memenuhi standar rumah sakit syariah (RSS), khususnya pada bidang akuntansi dan keuangan. Penelitian ini merupakan penelitian studi kasus dengan pendekatan kualitatif. Sementara yang menjadi objek penelitian adalah Rumah Sakit Muhammadiyah Lamongan (RSML) dan pengumpulan data melalui observasi, wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa perbedaan dalam penerapan standar RSS berdasarkan ketentuan MUKISI dan SIRSMA terletak pada elemen pelaporan keuangan, pengelolaan dana wakaf dan hibah, serta pelayanan RSMA bersifat non profit. Strategi RSML dalam upaya memenuhi standar RSS di bidang akuntansi dan keuangan adalah dengan penyesuaian istilah dan pembuatan dua laporan keuangan.