Saiful Muchlis, Saiful
Program Doktor Ilmu Ekonomi Universitas Sebelas Maret Surakarta

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PENGARUH TASK TECHNOLOGY FIT DAN EFFECTIVENESS ACCOUNTING INFORMATION SYSTEMTERHADAP KUALITAS KINERJA KEUANGAN DENGAN BALANCED SCORECARDSEBAGAI VARIABEL MODERETING Irmadani, Irmadani; Muchlis, Saiful; Juardi, Sapril Sardi
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 10 No 2 (2019): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.785 KB) | DOI: 10.33558/10.33558/jrak.v9i2.1589

Abstract

This study aims to examine the effect of task technology fit and effectiveness accounting information system on the quality of financial performance with the balanced scorecard as a moderating variable. This research was conducted at PT. Perkebunan Nusantara XIV in the city of Makassar. This study is a quantitative research with a descriptive approach. The sampling technique used purposive sampling method, with 36 respondents as respondents. Data analysis using multiple linear regression analysis and moderation regression analysis (MRA).            The results of multiple linear analysis shows that technology fit task has a positive effect and the effectiveness accounting information system has a positive effect on the quality of financial performance. Moderation regression analysis shows that the balanced scorecard is able to moderate task technology fit the quality of financial performance, while the balanced scorecard is not able to moderate the effectiveness of accounting information system on the quality of financial performance.
HARGA POKOK PRODUKSI DALAM MENENTUKAN HARGA JUAL MELALUI METODE COST PLUS PRICING DENGAN PENDEKATAN FULL COSTING Purnama, Dian; Muchlis, Saiful; Wawo, Andi
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 10 No 1 (2019): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.814 KB) | DOI: 10.33558/jrak.v10i1.1647

Abstract

Tujuan penelitian ini yaitu untuk mengetahui perhitungan harga pokok produksi  dan proses penetapan harga jual produk pada PT. Prima Istiqamah Sejahtera. Perhitungan harga pokok produski degan menggunakan metode full costingdan penetapan harga jual dengan menggunakan cost plus pricing. Jenis penelitian yang digunakan adalah jenis penelitian kuantitatif. Berdasarkan karateristik masalah yang diangkat oleh peneliti, maka penelitian ini diklasifikasikan sebagai   penelitian deskriptif kuantitatif. Data yang digunakan dalam penelitian ini yaitu data primer yang diperoleh langsung dari pihak perusahaan seperti data hasil wawancara dengan pihak perusahaan serta data berupa informasi biaya-biaya produksi perusahaan selama bulan september 2016. Sedangkan untuk data sekunder diperoleh dari buku, jurnal, internet atau media lain yang mendukung penelitian ini. Dari hasil analisis data, hasil penelitian menunjukkan bahwa perhitungan harga pokok produksi perusahaan lebih rendah dibandingkan dengan perhitungan harga pokok produksi dengan menggunakan metode full costing. Harga pokok produksi yang dihitung menggunakan metode perusahaan yaitu sebesar Rp85.472 dan menurut metode full costingyaitu sebesar Rp85.962. Hal ini disebabkan karena dalam perhitungan biaya overhead pabrik perusahaan tidak memperhitungkan beberapa biaya kedalam harga pokok produksinya seperti biaya pemeliharaan dan perawatan alat produksi, dan biaya depresiasi pada produk abon ikan. Selain itu, penetapan harga jual perusahaan hanya melakukan estimasi dari perhitungan harga jual per kg abon ikan dengan tingkat mark up sebesar 40%, yaitu sebesar Rp120.000 untuk menetapkan harga jual pada kemasan 100gram, 250gram dan 500gram. Sedangkan dengan menggunakan metode cost plus pricing dengan mark up sebesar 40% harga jual lebih rendah dibandingkan menurut perusahaan yaitu sebesar Rp12.683. (100gram), Rp30.488 (250gram), dan Rp60.798 (500gram). Jadi, penetapan harga jual harus dilakukan secara tepat karena harga jual yang terlalu tinggi akan menjadikan produk kurang bersaing, sedangkan harga jual yang terlalu rendah akan menyebabkan kerugian bagi perusahaan.
PENGARUH DEBT FINANCING DAN EQUITY FINANCING TERHADAP KINERJA KEUANGAN BANK SYARIAH DENGAN NON PERFORMING FINANCING SEBAGAI VARIABLE MODERATING Rahayu, Andi Rasti Utari Dwi; Muchlis, Saiful; Hasbiuallah, Hasbiuallah
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 9 No 2 (2018): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (404.095 KB) | DOI: 10.33558/jrak.v9i2.1613

Abstract

Penelitian ini bertujuan untuk menganalisis mengenai kinerja keuangan bankumum syariah terkhusus yang berkaitan dengan kegiatan penyaluran dana dalamhal ini debt financing dan equity financing serta non performing financing sebagaivariabel moderating dari kedua variabel sebelumnya untuk mengetahui kinerjakeuangan bank umum syariah. Subjek penelitian ini adalah bank umum syariahyang listing di Bank Indonesia tahun 2011-2015. Penelitian ini bersifat asosiatif, Pemilihan sampel dilakukan dengan metodepurposive sampling, sehingga diperoleh 8 Bank umum syariah yang memenuhikriteria dari 11 Bank umum syariah yang listing di BI Data yang digunakan berupadata sekunder yang berasal dari laporan keuangan dan laporan tahunan, sedangkanteknik analisis data yang digunakan adalah analisis statistik deskriptif dan analisisregresi berganda serta untuk analisis variabel moderating menggunakan uji nilaiselisih mutlak. Hasil dari penelitian ini menunjukkan bahwa debt financing dan equityfinancing berpengaruh signifikan dan positif terhadap kinerja keuangan banksyariah. Dan non performing financing hanya mampu memoderasi equity financingterhadap kinerja keuangan bank syariah. Sedangkan non performing financingtidak dapat memoderasi hubungan antara debt financing terhadap kinerjakeuangan bank syariah
KAJIAN PENDAPATAN NON HALAL DAN DAMPAK PENGGUNAANNYA TERHADAP REPUTASI DAN KEPERCAYAAN NASABAH PERBANKAN SYARIAH Muchlis, Saiful; Utomo, Husain Soleh
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 9 No 1 (2018): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.848 KB) | DOI: 10.33558/jrak.v9i1.1363

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This study aims to determine the form of non-halal income and the impact on reputation and customer trust that is found in sharia banking, especially in PT Bank Muamalat Indonesia Makassar branch. This study used qualitative method based on interpretive paradigm with case study approach, to explain the phenomena that occur in the social scope or the scope of the company. Interview and financial statement analysis is used to gather data. The results of this study indicate that the non-halal income in PT Bank Muamalat Indonesia, Makassar Branch is from interest revenue of deposit in the other banks, and it?s derived to the declining of customer trust, then it can affect to the Bank?s reputation.
PEMAKNAAN PERAN MATA KULIAH AKUNTANSI SYARIAH DI PERGURUAN TINGGI DALAM PEMILIHAN KARIR DI LEMBAGA JASA KEUANGAN SYARIAH Sutrisna S, Anna; Muchlis, Saiful
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 1 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

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

Abstract

This study aims to discover the role of Accounting Sharia courses in college against the interests of students accounting for a career in the Organization of Islamic Financial Services. This study is a qualitative research and processed using interpretive paradigm in the level of theory and practice. The informants as many as five people who are accounting students who have passed the course Accounting Sharia in Politeknik Negeri Ujung Pandang. The results of this study showed that purport accounting subjects of sharia in college in the selection of a career in financial services institution of sharia are students there who were trapped in material values that are infused with the scent of mechanistic and unisex students who expect professionalism tiered in a career in LJKS and neglect the suitability of theory and practice in operational performance in LJKS. Those that are still stuck in the value circle material in the sense of an income. In addition there are also prioritizing the suitability of theory and practice. But there are still caught in a cycle value of the materials in an income and interpret the meaning of the latter is to ignore the suitability of theory and practice in operational performance in LJKS and still trapped inside the circle in the value of the material interpret the meaning of an income. Overall concluded that accounting sharia courses in college for students accounting role in the selection of a career in LJKS.
Implementasi Islamic Corporate Governance Dalam Mengelevasi Corporate Social Responsbility Muchlis, Saiful; Resky, Resky
Jurnal Akuntansi dan Governance Vol 1, No 2 (2021): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.1.2.121-129

Abstract

This study aims to determine the Corporate Social Responsibility (CSR) programs with their suitability to Islamic Corporate Governance (ICG) carried out by BNI Syariah KCU Makassar. This study used a descriptive qualitative research method.  Data collection used in depth interview to informants and information from internet as a complement. The results of this study are, first, the CSR program implemented by BNI Syariah KCU Makassar always follows the Central BNI Syariah Program. Second, CSR program of BNI Syariah KCU Makassar is accordance with ICG based on the mandate value and the concept of maqashid sharia. Third, the implementation of ICG values in CSR program of BNI Syariah KCU Makassar is able to evaluate CSR and has met the principles of transparency and accountability  
PEMAKNAAN PERAN MATA KULIAH AKUNTANSI SYARIAH DI PERGURUAN TINGGI DALAM PEMILIHAN KARIR DI LEMBAGA JASA KEUANGAN SYARIAH Sutrisna S, Anna; Muchlis, Saiful
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 1 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i1.1989

Abstract

This study aims to discover the role of Accounting Sharia courses in college against the interests of students accounting for a career in the Organization of Islamic Financial Services. This study is a qualitative research and processed using interpretive paradigm in the level of theory and practice. The informants as many as five people who are accounting students who have passed the course Accounting Sharia in Politeknik Negeri Ujung Pandang. The results of this study showed that purport accounting subjects of sharia in college in the selection of a career in financial services institution of sharia are students there who were trapped in material values that are infused with the scent of mechanistic and unisex students who expect professionalism tiered in a career in LJKS and neglect the suitability of theory and practice in operational performance in LJKS. Those that are still stuck in the value circle material in the sense of an income. In addition there are also prioritizing the suitability of theory and practice. But there are still caught in a cycle value of the materials in an income and interpret the meaning of the latter is to ignore the suitability of theory and practice in operational performance in LJKS and still trapped inside the circle in the value of the material interpret the meaning of an income. Overall concluded that accounting sharia courses in college for students accounting role in the selection of a career in LJKS.
Determinan Pengungkapan Islamic Social Reporting(ISR) pada Perbankan Syariah dengan Komisaris Independen Sebagai Variabel Moderating Pratama, Nur Abdi; Muchlis, Saiful; Wahyuni, Idra
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 2, No 1 (2018)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.992 KB) | DOI: 10.24252/al-mashrafiyah.v1i2.4738

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Penelitian bertujuan untuk menguji dan mengetahui faktor-faktor yang mempengaruhi tingkat pengungkapan tanggung jawab sosial yang diukur menggunakan  Islamic Social Reporting (ISR) pada bank umum syariah yang beroperasi di Indonesia selama kurun waktu 2013-2016. Sumber data penelitian ini berasal dari 44 laporan keuangan dari 11 bank umum syariah selama empat tahun. Variabel bebas dalam penelitian ini adalah profitabilitas, ukuran bank, kepemilikan institusional, leverage serta  komisaris independen sebagai variabel moderating sementara untuk variabel terikat adalah Islamic Social Reporting (ISR). Hasil dari penelitian ini menunjukan bahwa secara parsial, profitabilitas, ukuran bank, kepemilikan isntitusional dan leverage yang memiliki pengaruh terhadap tingkat pengungkapan Islamic Social Reporting, sedangkan untuk uji moderasi hanya profitabilitas, kepemilikan institusional dan leverage yang dimoderasi oleh komisaris independen dalm melakukan pengungkapan Islamic Social Reporting.Kata Kunci: Islamic Social Reporting, Profitabilitas, Ukuran Bank, Kepemilikan Institusional,  Leverage dan Komisaris Independen.
Perlakuan Akuntansi Agrikultur Berbasis Maqashid Al-Syariah Muchlis, Saiful; Suhartono, Suhartono; Khotimah, Husnul
JAS (Jurnal Akuntansi Syariah) Vol 5 No 1 (2021): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM Publishing & Printing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (464.824 KB) | DOI: 10.46367/jas.v5i1.335

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The purpose of this study was to determine how the quality of financial statement information on PT. Perkebunan Nusantara XIV is seen from biological assets recognition, measurement, and disclosure in terms of concept maqashid al-sharia and PSAK 69. This type of research is qualitative research with an interpretive paradigm approach. The results showed that PT. Perkebunan Nusantara XIV, in terms of recognition, measurement, and disclosure of biological assets, was by the applicable standards, namely the statement of PSAK 69: Agriculture. With the accounting treatment of biological assets following the applicable PSAK, the quality of financial statement information becomes relevant and reliable so that it makes it easy for users to understand financial statements. Especially for management, it can be used as the basis for making the right decisions. Judging from the concept of maqashid al-sharia, researchers have not been able to reveal the overall implementation of this concept in the work environment of PT. Perkebunan Nusantara XIV. Nevertheless, in applying the maqashid al-shariah concept, the head of the accounting and reporting division has implemented managing biological assets and preparing financial reports so that the financial reports are relevant and reliable.
Akuntansi Pertanggungjawaban Sosial Menggugat Keuangan Perusahaan Ditinjau Dari Konsep Going Concern Muchlis, Saiful; Mariyani, Mariyani
JPS (Jurnal Perbankan Syariah) Vol 2 No 1 (2021): JPS (Jurnal Perbankan Syariah) - April
Publisher : LPPM Publishing & Printing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (857.706 KB) | DOI: 10.46367/jps.v2i1.299

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The purpose of this study is to find out the application of the going concern concept combined with financial performance to be able to encourage companies to carry out their social responsibility to remain a sustainable (future) point. In addition, this study also aims to determine the perceptions and level of satisfaction felt by stakeholders on the implementation of corporate social responsibility (CSR) programs carried out by the company to stakeholders in order to guarantee the company's business continuity in the future. This research is qualitative research with a critical approach based on pseudo sustainability through interviews with a total of 6 informants. The results showed that analyzing the company's finances in combination with the going concern concept was able to encourage companies to carry out their social responsibility to remain a concern for the future. The results of the study also show that the CSR programs carried out by the company are considered good and very beneficial for employees and the community around the company. This research also shows that the evaluation of the implementation of CSR programs is realized quite well, stakeholders both internal (employees) and external (local communities) are quite satisfied with the implementation of CSR programs carried out by the company to stakeholders.