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INDONESIA
Akuntansi : Jurnal Akuntansi Integratif
Published by Universitas Islam Negeri Sunan Ampel
ISSN : 25025376     EISSN : 27150658     DOI : 10.15642/jai
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Financial Accounting Managerial Accounting Sharia Accounting Public Sector Accounting Behavioral Accounting Capital Market and Investment Auditing Taxation Accounting Education Accounting and Managerial Information System Non-Positivism Accounting Research
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 89 Documents
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AKUNTAN DAN ERA KETERBUKAAN ARUS LALU LINTAS JASA Gati, Vidia
Akuntansi : Jurnal Akuntansi Integratif Vol. 1 No. 1 (2015): Volume 1, Nomor 1, April 2015
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v1i1.4

Abstract

Profesi akuntan adalah salah satu profesi yang mendapatkan sertifikasi dari negara negara ASEAN berdasarkan Mutual Recognition Agreement (MRA sehingga nantinya akan memudahkan lintas profesi diantara Negara tersebut. Adanya gap antara jumlah akuntan yang tersedia dan yang dibutuhkan akan menimbulkan persoalan yaitu serbuan tenaga kerja asing di masa arus lalu lintas jasa benar benar terbuka. Ikatan Akuntan Indonesia sudah melakukan berbagai aktifitas untuk mempersiapkan masa tersebut, namun hendaknya perhitungan realistis perlu dikedepankan mengingat struktur sumber daya manusia di Indonesia didominasi oleh low skilled labour sehingga opsi menunda pemberlakuannya mungkin dapat diperhitungkan untuk memberi kesempatan anak bangsa mencapai posisi strategis daripada posisi sebagai buruh di negeri sendiri.
PERANAN AUDIT INTERNAL DALAM PENGENDALIAN RISIKO PEMBIAYAAN DI BANK BRI SYARIAH KANTOR CABANG DIPONEGORO SURABAYA Khayat, Ismatul
Akuntansi : Jurnal Akuntansi Integratif Vol. 1 No. 1 (2015): Volume 1, Nomor 1, April 2015
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v1i1.5

Abstract

The study, entitled "The Role of Internal Audit in Risk Control Financing Bank BRI Syariah Branch Office Diponegoro Surabaya" This is the result of a qualitative study aimed to answer the question of how the internal audit mechanisms in financing and how the role of internal audit in controlling risks in the financing of Bank BRI Syariah Office Diponegoro Surabaya branch. The methodology used in this study is a qualitative method case study on the object under study. Data collection was conducted research by interviewing informants internal audit team and employees of Bank BRI Syariah Branch Office Diponegoro Surabaya. The data is then analyzed by inductively mindset which means mindset that is grounded in the facts are specific, then studied, analyzed and summarized into solving the problems or solutions that can be applied generally. The results showed that, the internal audit mechanism in finance at Bank BRI Syariah Branch Office Diponegoro Surabaya include audit preparation phase, the phase of the audit program, the stage of implementation of audit, audit reporting stage, the stage of follow-up results of the audit and the stage of documentation and administration, and second, the role of internal audit in controlling the financing risks are classified in the role of problem solver, compliance role, the role of negotiator and the role that such controls contained in the audit report. On the mechanism of internal audit, the auditor should prepare in advance of key risk mitigation data based Al-Daulah Vol. 1, No. 1, April 2015 16 Ismatul Hayati financing, taking samples financing completed in financing the collectability of 3 to 5 and propagated back to the financing Collectable 1 and 2. To that end, each bank can increase the audit team for more funding audited, so that a more comprehensive risk control on all funding channeled bank. In the role of internal audit, internal audit will be instrumental if the creditor or LHA written more specific recommendations for the auditee to improve their performance. So that the internal audit more direct role in the change of attitude of the auditee in carrying out the responsibilities and authority.
PENYAJIAN LAPORAN SUMBER DAN PENGGUNAAN DANA KEBAJIKAN KJKS BMT MANDIRI SEJAHTERA GRESIK BERDASARKAN PSAK No. 101 Kholifah, Alif
Akuntansi : Jurnal Akuntansi Integratif Vol. 1 No. 1 (2015): Volume 1, Nomor 1, April 2015
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v1i1.6

Abstract

Penelitian ini merupakan studi pada BMT Mandiri Sejahtera dengan judul “Penyajian Laporan Sumber dan Penggunaan Dana Kebajikan KJKS BMT Mandiri Sejahtera Berdasarkan PSAK No. 101”. BMT mempunyai kewajiban untuk membuat laporan keuangan sehingga dibutuhkan suatu alat yang digunakan sebagai acuan yaitu Pernyataan Standar Akuntansi Keuangan (PSAK) No. 101 ( laporan keuangan entitas syariah) dimana PSAK ini sebagai pengganti dari PSAK No. 59 (akuntansi perbankan syariah). Hasil penelitian menunjukkan bahwa penyajian laporan sumber dan penggunaan dana kebajikan yang selama ini dilakukan BMT masih mengacu pada PSAK No. 59. Implementasinya juga belum sesuai dengan PSAK No. 59. Ketidaksesuaian tersebut terjadi dalam hal pencatatan dan penyajian. Secara otomatis, BMT juga belum mengacu pada PSAK No. 101 sebagai standard yang terbaru. Berdasarkan kesimpulan di atas, penulis menyarankan BMT Mandiri Sejahtera diharapkan selalu mengikuti setiap revisi yang dilakukan Ikatan Akuntan Indonesia selaku lembaga yang mengatur Standar Akuntansi Keuangan di Indonesia. Untuk mengantisipasi kebutuhan dimasa depan (adanya keinginan dari para stakeholders) agar laporan keuangan andal dan dapat dipercaya, maka BMT sesegera mungkin mengikuti PSAK terkini yaitu PSAK No. 101 (tentang laporan keuangan entitas syariah).
ANALISIS ARUS KAS DALAM MENENTUKAN TINGKAT LIKUIDITAS PERUSAHAAN(Studi Kasus pada Koperasi Jasa Keuangan Syariah (KJKS) MAWAR Karanggeneng, Kabupaten Lamongan Periode Januari – Oktober 2013) Rahayu, Nurvita Diah
Akuntansi : Jurnal Akuntansi Integratif Vol. 1 No. 1 (2015): Volume 1, Nomor 1, April 2015
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v1i1.7

Abstract

Penelitian ini ditujukan untuk menjawab rumusan masalah, bagaimana arus kas dari aktivitas operasi, aktivitas investasi, dan aktivitas pendanaan pada KJKS MAWAR, Karanggeneng Kabupaten Lamongan; Bagaimana tingkat likuiditas perusahaan pada KJKS MAWAR, Karanggeneng Kabupaten Lamongan; Bagaimana analisa arus kas dalam menentukan tingkat likuiditas perusahaan pada KJKS MAWAR, Karanggeneng Kabupaten Lamongan. Teknik pegumpulan data dilakukan dengan cara observasi, wawancara, dan dokumentasi. Sedangkan untuk analisis data menggunakan teknik analisis deskriptif verifikatif. Untuk mengetahui tingkat likuiditas suatu perusahaan dapat dihitung dengan menggunakan rasio likuiditas, dalam penelitian ini menggunakan rasio lancar (current ratio) dan rasio kas (cash ratio). Hasil penelitian menunjukan bahwa tingkat likuiditas KJKS MAWAR terlalu tinggi, ditunjukkan dengan tingkat current ratio diatas 100%, sehingga banyak dana yang menganggur. Tingkat cash ratio lebih dari 2 : 1 hal ini menunjukkan bahwa KJKS MAWAR mampu memenuhi kewajiban jangka pendeknya dengan menggunakan kas yang ada. Dapat disarankan kepada KJKS MAWAR untuk dapat lebih memanfaatkan atau memaksimalkan penggunaan dana yang dimiliki ke sektor lain seperti investasi ke perusaahaan yang sesuai dengan prinsip-prinsip syariah.
ANALISIS SISTEM INFORMASI AKUNTANSI ZAKAT, INFAK, SEDEKAH (ZIS) PADA BAZ DI JAWA TIMUR Bashori, Ahmad Hasan
Akuntansi : Jurnal Akuntansi Integratif Vol. 1 No. 1 (2015): Volume 1, Nomor 1, April 2015
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v1i1.8

Abstract

Penelitian ini membahas tentang Sistem Infomasi Akuntansi Zakat, Infak, Sedekah (ZIS) pada BAZ di Jawa Timur. Penelitian ini ditulis untuk mengetahui pelaksanaan sistem informasi akuntansi pada BAZ di Jawa Timur dan membahas tentang kesesuaian laporan keuangan BAZ di Jawa Timur dengan PSAK No. 109. Penelitian ini merupakan hasil penelitian lapangan (fieldresearch) dengan menggunakan metode pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan penerapan sistem informasi akuntansi oleh BAZ di Jawa Timur masih belum efektif dan efisien karena masih menggunakan sistem manual begitu juga tidak digunakannya program yang diberikan oleh BAZNAS pusat yang dapat membantu kinerja BAZ di Jawa Timur, serta sistem akuntansi yang diterapkanoleh BAZ di Jawa Timur masih belum menggunakan PSAK No. 109. Pada sistem prosedur pembuatan laporan keuangan, hanya menggunakan laporan arus kas saja dan masih belum mengacu pada PSAK 109. Adanya praktik yang kurang sehat dalam melaksanakan tugas dan fungsi yakni tidak adanya nomor urut formulir bukti penerimaan dana sehingga menimbulkan potensi manipulasi. Selain itu, pengendalian internal BAZ di Jawa Timur belum maksimal karena tidak ada pengawasan khusus yang dilakukan oleh pengurus BAZ di Jawa Timur kepada pelaksana harian.
Penerapan Sistem Accurate pada Arus Kas di CV. Anugrah Unika Mekanik Sidoarjo Tahun 2017-2018 Dwi Setyo, Ananta
Akuntansi : Jurnal Akuntansi Integratif Vol. 5 No. 1 (2019): Volume 5, Nomor 1, April 2019
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v5i01.153

Abstract

This journal is the result of qualitative research that aims to answer questions about how the Implementation of Accurate Systems in Cash Flow and the Implications of the Application of the Accurate System to Cash Flow in CV. Grace of Sidoarjo Mechanics for 2017- 2018. The method used in this study is qualitative with a type of case study research. The researcher collected data through interviews with the finance department and documentation, the data analysis technique used in this study was from the results of interviews and documentation, then the data obtained was processed and analyzed after it was concluded and interpreted. The results of this study indicate that: The cash flow accounting information system applied to the CV. Anugrah Unika Mekanik uses a manual system. Cash flow in not using a computerized system and manual recording and reporting causes many documents to be lost, incomplete, and not neatly arranged. The use of Accurate Accounting Software can overcome the shortcomings mentioned and increase work efficiency and effectiveness.
Implementasi Peraturan Menteri Keuangan No. 76 Tahun 2008 tentang Pedoman Akuntansi dan Pelaporan Keuangan Badan Layanan Umum di Pusat Bisnis UIN Sunan Ampel Surabaya Adrianto, Anas
Akuntansi : Jurnal Akuntansi Integratif Vol. 5 No. 1 (2019): Volume 5, Nomor 1, April 2019
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v5i01.154

Abstract

This journal aims to find out how the implementation of the Minister of Finance Regulation No. 76 of 2008 concerning Accounting and Financial Reporting Guidelines for public service agencies in the operationalization of any obstacles experienced by the Business Center in presenting financial reports in accordance with PMK No. 76 of 2008 concerning Accounting and Financial Reporting Guidelines of public service agencies. The research methodology used is a qualitative approach with a type of case study research approach. Data collection was carried out through interviews with several informants. Then analyzed using descriptive analysis methods. The results of this study are in the presentation of financial statements, the Business Center has made financial reports in accordance with Minister of Finance Regulation No. 76 of 2008, only the Business Center has not presented Notes to Financial Statements. The constraints experienced by the Business Center in presenting financial reports in accordance with the Minister of Finance Regulation No.76 are those that are inadequate and do not yet have the ability to prepare financial statements.
Pengaruh Sosialisasi Pajak, Penerapan PP No 46 Tahun 2013 dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Badan Umkm di Sidoarjo Shinta Octavianingrum, Dwi
Akuntansi : Jurnal Akuntansi Integratif Vol. 5 No. 1 (2019): Volume 5, Nomor 1, April 2019
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v5i01.155

Abstract

This journal aims to determine the effect of tax socialization, the application of PP No. 46 of 2013 and tax sanctions on tax compliance of MSME corporate bodies in Sidoarjo both partially and simultaneously. This study also aims to find out which independent variable most influences the dependent variable, namely tax compliance of MSME agencies in Sidoarjo. The research method used in this study is a quantitative approach. The sample used amounted to 100 obtained using the Slovin formula. The technique used in sampling is by the NonProbability Sampling technique. Data collection is done by distributing questionnaires. Data were analyzed using IBM SPSS Statistics 24 with multiple linear regression analysis techniques. The results of the study showed that tax socialization and tax sanctions significantly affected the taxpayer compliance of SMEs in Sidoarjo. While the application of PP No. 46 of 2013 does not partially affect the dependent variable. However, simultaneous third independent variables significantly influence taxpayer compliance
Perancangan Sistem Azis (Akuntansi Zakat, Infaq, dan Sedekah) pada Organisasi Pengelola Zakat dalam Menghasilkan Laporan Keuangan Lathifa, Nurul
Akuntansi : Jurnal Akuntansi Integratif Vol. 5 No. 1 (2019): Volume 5, Nomor 1, April 2019
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v5i01.156

Abstract

Zakat is a treasure that must be released by any Muslim in accordance with the provisions of sharia to be given to those who deserve it (mustahiq). The law of zakat is obligatory (fard) upon every Muslim who has fulfilled certain conditions. The potential of zakat in Indonesia so many, but the management of zakat that Zakat Organization do, is not optimal. The financial statements are produced still different. Zakat Organization is required a good accounting information system to produce reliable and accurate financial reports. Therefore, using descriptive qualitative case study approach, researchers try to apply PSAK No.109 in the process of preparing financial statements zakat and infaq of Zakat Organization with design an accounting information system includes the structural design of the accounting process that starts from the identification and grouping transaction, accounting policies, chart of accounts are used, transaction journals, ledgers. So that in the end will produce financial statements a accordance with PSAK No. 109 which consists of balance sheet, statement of changes in funds, statement of changes in assets under management, and cash flows.
Analisis PSAK 109 terhadap Pengakuan, Pengukuran, Penyajian, dan Pengungkapan Dana Non Halal Periode Januari-Desember 2017 (Studi Kasus pada LAZ Dompet Amanah Umat Sidoarjo) Choir, Uswatul
Akuntansi : Jurnal Akuntansi Integratif Vol. 5 No. 1 (2019): Volume 5, Nomor 1, April 2019
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v5i01.157

Abstract

This journal is the result of qualitative research that aims to answer questions about how the implementation of recognition, measurement, presentation, and disclosure of the Dompet Amanah Umat LAZ Non-Halal LAZO fund and its analysis. The research method used is qualitative with the type of case study research. Data collection through interviews with the finance department and secretary of LAZ Dompet Amanah Umat Sidoarjo and documentation, data analysis techniques used in this study are from the results of interviews and documentation, then the data that has been obtained is processed and analyzed after it has been concluded and interpreted. The results of the study indicate that amil has acknowledged the addition of funds obtained from conventional bank interest as non- expensive funds according to the amount received. Amil has also provided non-halal funds that have been separated from zakat, infaq, and alms funds. However, the journaling and disclosure at the LAZ Dompet Amanah Umat is not in accordance with PSAK 109. Amil has not been able to raise the existence of non-halal funds at the time of disclosure

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